Trade Lawyers Advisory Group

Terence P. Stewart, Esq.

Patrick J. McDonough, Esq.

Natalie E. Stewart

Anne Ammons

Stewart and Stewart

September 2007

CHINA'S COMPLIANCE WITH WTO

COMMITMENTS AND OBLIGATIONS:

2005-2007 UPDATE
Acknowledgements:

Appendix 1 (Comparison of China's accession commitments on tariff

reductions and China's implementation of tariff reductions as reflected in

China's tariff schedules for 2003, 2004, 2006 and 2007) was prepared by

Natalie E. Stewart of Stewart and Stewart.

Additional research and assistance provided by Anne Ammons who was a

law clerk at Stewart and Stewart during the preparation of the report.

Copyright © 2007 by The Trade Lawyers Advisory Group LLC

This project is funded by a grant from the U.S. Small Business Administration

(SBA). SBA’s funding should not be construed as an endorsement of any

products, opinions or services. All SBA-funded projects are extended to the public

on a nondiscriminatory basis.
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CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 

2005-2007 UPDATE 

TABLE OF CONTENTS 

PAGE

EXECUTIVE SUMMARY.............................................................................................. 1 

INTRODUCTION ................................................................................................................ 5 

I. REVIEW OF CHINA’S WTO COMPLIANCE: 2005--2007 ........................................ 6 

A. MAJOR COMPLIANCE CONCERNS................................................................ 6 

B. USTR’S 2005 AND 2006 REPORTS ON CHINA’S WTO

COMPLIANCE ................................................................................................. 8 

C. U.S. INDUSTRY REPORTS ON CHINA’S WTO COMPLIANCE....................... 37 

1. American Chamber of Commerce—PRC..................................... 38 

2. U.S. Chamber of Commerce............................................................ 45 

3. US-China Business Council............................................................ 57 

4. National Association of Manufacturers....................................... 60 

D. WTO’S FIRST TRADE POLICY REVIEW OF CHINA (2006) .......................... 64 

E. COMPLIANCE CONCERNS RAISED BY OTHER WTO MEMBERS................. 67 

II. WTO DISPUTES BROUGHT AGAINST CHINA ........................................................ 77 

III. AREAS OF LONGSTANDING CONCERN REGARDING WTO

COMPLIANCE THAT WARRANT CONSIDERATION OF POSSIBLE WTO

CHALLENGES .......................................................................................................... 85 

A. INTELLECTUAL PROPERTY RIGHT .............................................................. 87 

B. OTHER AREAS ............................................................................................... 94 

IV. EFFECTIVENESS OF TRADE REMEDY RIGHTS TO ADDRESS TRADE 

PROBLEMS WITH CHINA AS IMPLEMENTED BY THE UNITED STATES.............. 104 

A. THE USE OF CHINA-SPECIFIC SAFEGUARDS IN THE UNITED 

STATES ........................................................................................................... 104 
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CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 

2005-2007 UPDATE 

TABLE OF CONTENTS 

PAGE

1. China Accession Provisions ........................................................... 104 

a. Product-Specific Safeguards............................................... 104 

b. Textile Safeguards ................................................................ 106 

2. U.S. Application of China-Specific Safeguards ......................... 107 

a. Product-Specific Safeguards............................................... 107 

b. Textile Safeguards ................................................................ 115 

3. Effectiveness of and Possible Modifications to ChinaSpecific Safeguards.......................................................................... 122 

a. Product-Specific Safeguards............................................... 122 

b. Textile Safeguards ................................................................ 126 

B. REMEDIES AGAINST CURRENCY MISALIGNMENT -- CHINA’S 

EXCHANGE RATE POLICY AND THE LIKELIHOOD OF A 

SUCCESSFUL WTO CHALLENGE.................................................................. 128 

1. China’s Exchange Rate Policy....................................................... 128 

2. U.S. Responses to China’s Exchange Rate Policy ..................... 132 

a. Exchange Rate Manipulation as a 

Countervailable Subsidy; Application of Duty to 

Chinese Imports..................................................................... 133 

b. Fundamental Misalignment of Currency........................ 134 

3. Possible Grounds for a WTO Challenge to China’s 

Exchange Rate Policy...................................................................... 138 

4. Likelihood of a Successful WTO Challenge to China’s 

Exchange Rate Policy...................................................................... 140 

C. REACHING ACTIONABLE AND PROHIBITED CHINESE SUBSIDIES 

UNDER U.S. COUNTERVAILING DUTY LAW AND AT THE WTO.................. 141 
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CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 

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TABLE OF CONTENTS 

PAGE

1. The United States Has Changed Its Policy Regarding 

Application of Countervailing Duty Law to China 

and Other Non-Market Economy Countries .............................. 141 

2. U.S. Efforts to Address Chinese Subsidies at the WTO............ 149 

D. ANTIDUMPING REMEDIES AGAINST CHINA ................................................ 161 

1. NME Status of China in U.S. Antidumping 

Proceedings........................................................................................ 162 

2. China’s Efforts to Change its NME Status for 

Antidumping Purposes.................................................................... 164 

3. Regulatory Revisions to NME Methodology .............................. 167 

a. NME Methodology.................................................................... 167 

b. Modifications to NME Methodology..................................... 168 

i. Separate Rates Practice............................................... 169 

ii. Market Economy Inputs............................................... 172 

iii. Surrogate Country Selection ...................................... 174 

iv. Labor Valuation (Wages).............................................. 176 
CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 2005-2007 UPDATE

EXECUTIVE SUMMARY 

1

China’s accession to the World Trade Organization in December 2001 was an historic 

event and a great experiment. Given China’s size, the growing importance of its economic 

expansion to world trade, and its history of state involvement in resource allocation and 

economic decisions affecting the market, China’s accession presented the dual challenges of 

incorporating China into the WTO’s rules-based system and of China conforming its trade 

regime to meet its commitments and obligations under the Protocol of Accession and the WTO 

agreements. 

It is now almost six years since China joined the WTO, and the five-year transition period 

envisioned to allow China to make its trade laws and practices consistent with WTO rules has 

passed. China worked hard over the transition period to reform its legal and regulatory system 

and has in fact complied with many of its WTO obligations. Tariff reduction commitments was 

one of the more important obligations assumed by China in joining the WTO and China has 

generally implemented its tariff reductions in a timely manner. So also, China has revised many 

of its laws and regulations and modified its trade practices to make them consistent with 

obligations under the WTO agreements. 

Notwithstanding the accomplishment of WTO compliance in many areas, however, the 

United States and other WTO Members, through the Transitional Review Mechanism and other 

fora, have voiced serious concerns that China has not yet fully complied with all its WTO 

commitments, most notably in such areas as intellectual property rights, industrial policies (e.g., 

standards; export restrictions on coke and other products), the elimination of prohibited 

subsidies, the discriminatory application of value-added taxes, continued restrictions on trading 

and distribution rights, agriculture, services (e.g., capitalization and other requirements in the 
CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 2005-2007 UPDATE

EXECUTIVE SUMMARY 

2

banking, insurance, construction/engineering, express courier and other sectors that are trade 

restrictive and exceed international norms), and transparency. 

In the initial years of China’s WTO membership, other Members refrained from invoking 

the WTO’s dispute settlement process to resolve trade problems with China. After six years, 

however, there now have been eight dispute settlement cases initiated at the WTO against China, 

one each by the European Communities, Canada, and Mexico, and five by the United States. 

The eight disputes are Value-Added Tax on Integrated Circuits (US); Measures Affecting 

Imports of Automobile Parts (US, EC, Canada); Certain Measures Granting Refunds, Reductions 

or Exemptions from Taxes and Other Payments (US, Mexico); Measures Affecting the 

Protection and Enforcement of Intellectual Property Rights (US); and Measures Affecting 

Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertainment 

Products (US). 

In addition to the five disputes concerning China that the United States has brought to the 

WTO so far, there are a host of other areas where longstanding non-compliance by China 

warrants consideration as potential subjects for the WTO consultations and dispute settlement 

process, including such subjects as intellectual property rights enforcement, investment 

obligations under the TRIMs Agreement, and services. 

While the WTO offers a forum for resolving trade disputes with China, there are also a 

number of trade remedy measures under U.S. law that are available to address trade problems 

with China. These measures include a China-specific product-specific safeguard and a Chinaspecific textile safeguard. The China-specific product-specific safeguard, also known as Section 

421, is intended to address import surges from China during its WTO transition period, but it has 
CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 2005-2007 UPDATE

EXECUTIVE SUMMARY 

3

proven to be practically ineffective. To date, only six petitions have been filed and, although the 

U.S. International Trade Commission made affirmative decisions in four cases, the President 

chose not to provide relief in any case. Legislative efforts to modify the Section 421 measure to 

make it more effective and less dependent on presidential discretion are pending. With respect to 

textile safeguards, after an initial series of petitions and safeguards imposed against Chinese 

textile imports, the United States and China agreed to a Memorandum of Understanding in 

November 2005 that limits the import amounts of certain Chinese textile products through 2008. 

China’s managed floating exchange rate policy has been the focus of much concern. It 

has been estimated that China’s currency is undervalued by as much as 40 percent, and that this 

currency misalignment effectively acts as a tax on U.S. exports and a subsidy to China’s exports. 

There are a variety of pending legislative proposals to address China’s currency misalignment, 

such as treating currency misalignment as a financial contribution that qualifies as a 

countervailable subsidy under U.S. countervailing duty law. 

Until recently, the United States did not apply countervailing duty law to non-market 

economy countries such as China. In 2006, however, a countervailing duty petition was filed 

concerning coated free sheet paper from China. In the course of that proceeding, the Department 

of Commerce reconsidered its practice of non-application of countervailing duty law and, in 

2007, concluded that the factual bases underlying its prior policy had changed and that it could 

apply countervailing duty law to China. Consequently, Commerce then made a preliminary 

determination that China had provided countervailable subsidies upon a Chinese producer. Since 

that decision, four additional countervailing duty investigations involving Chinese imports have 

been initiated by Commerce. 
CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 2005-2007 UPDATE

EXECUTIVE SUMMARY 

4

Antidumping duty law is a trade remedy that is applicable to China. Under U.S. law, 

Commerce has determined that China is a non-market economy country. Pursuant to NME 

status, Commerce applies a special factors-of-production methodology to determine normal 

value for purposes of calculating an antidumping margin. In recent years, Commerce has made 

modifications to aspects of its NME methodology such as application procedures for NME 

respondents who seek separate rates, the valuation of market economy inputs, and labor 

valuation (wages). Commerce is actively considering further changes, such as in the manner that 

its selects surrogate countries for NME countries. 

In a recent antidumping duty investigation concerning lined paper from China, China 

sought to change its status under to U.S. antidumping law to that of a market economy. In 2006, 

after review of the relevant factors, however, Commerce determined to maintain China’s status 

as an NME. Under China’s Protocol of Accession, the United States is entitled to treat China as 

an NME and apply NME methodology for antidumping purposes for fifteen years after China’s 

accession. 
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INTRODUCTION

This paper reviews aspects of the progress of China’s compliance with and 

implementation of its WTO commitments and obligations during 2005-2006 and into 2007. The 

paper is the fourth review of China’s WTO compliance prepared by the Law Offices of Stewart 

and Stewart. As such, it updates compliance information from the last report which covered the 

year 2004. China acceded to the WTO in December 2001. Thus, the period covered by this 

paper is primarily the fourth and fifth years of China’s transition period into the WTO. 

The paper first focuses on the WTO compliance concerns of the United States 

government and U.S. industry groups as expressed in the annual compliance reports of the U.S. 

Trade Representative and reports issued by a number of private sector U.S. industry groups with 

practical experience of the successes or deficiencies of China WTO compliance efforts. The 

paper also reviews the compliance concerns of other WTO Members as expressed in the 

Transitional Review Mechanism process, with a brief review of compliance issues noted in the 

2006 Trade Policy Review of China. 

The second section of the paper looks at the dispute settlement cases that have been 

brought against China at the WTO to date. Next, section three reviews areas of long-standing 

non-compliance which the U.S. Trade Representative could consider as subjects for potential 

consultations and dispute settlement at the WTO. Finally, section four of the paper reviews the 

effectiveness of various trade remedy measures that the United States has employed or could 

employ against imports from China. These include special China-specific safeguard measures 

(both product-specific and textile), measures that could be used to address currency 
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misalignment, the countervailing duty law remedy and its application to China and other nonmarket economy countries, and the antidumping duty law remedy. This section also looks at 

proposed legislation to make these remedies more effective, as well as recent administrative 

modifications to aspects of the non-market economy country methodology applied by the 

International Trade Administration in antidumping proceedings. 

I. REVIEW OF CHINA’S WTO COMPLIANCE: 2005--2007

In many respects, China made great strides in 2005, 2006, and 2007 in meeting its WTO 

obligations and commitments. However, China failed to make adequate progress in a number of 

areas. The following sections review WTO compliance issues identified in the reports issued by 

the U.S. Trade Representative and selected private sector groups, as well as issues raised by 

other trading partners at the WTO. 

A. MAJOR COMPLIANCE CONCERNS

In 2005-2007, the primary China WTO compliance concerns noted by the U.S. and 

private sector interested parties may be summarized as follows: 

• Intellectual property rights (IPR)

o China’s enforcement of its IPR laws remained grossly inadequate, with some industry 

observers indicating that IPR infringement may have worsened in 2005 and 2006. 

China demonstrated an unwillingness to reform its criminal code to provide for 

enhanced protection of IPR. 

• Industrial policies

o China maintained industrial policies that erect market access barriers to foreign 

industry while adopting policies that provide considerable assistance to domestic 

industry. Some examples of these policies included: 

 Regulations on auto part tariffs that extended proscribed local content 

requirements; 
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 Pursuit of unique national standards in numerous high technology industries that 

could result in unwilling technology transfer from foreign right holders; 

 Provisions in a 2005 policy that called for near total state management of 

China’s steel industry; 

 Maintenance of longstanding export restrictions on raw materials such as coke; 

 Continuing regulatory intervention in commercial negotiations over royalty 

payments to IP rights holders in the area of 3G standards; and 

 Unwarranted subsidization of an extensive array of Chinese domestic industries. 

• Trading and distribution rights

o China continued to restrict market access on several kinds of products, including 

foreign publications such as books, periodicals and audio and video products, in 

seeming violation of its trading and distribution rights commitments. The restrictions 

on the importation and distribution of these copyrighted materials provided incentives 

for IP infringement. 

o China also had not fully implemented its direct selling (sales away from a fixed 

location) commitments, maintaining superfluous restrictions on the business 

operations of foreign direct sellers. 

• Agriculture

o China had become the U.S.’s fourth largest agricultural market, with U.S. agricultural 

exports to China totaling $5.2 billion in 2005, and 2006 potentially an even more 

successful year. 

o Some problems persisted from previous years, including: 

 Selective intervention in the market by China’s regulatory authorities which 

caused delays and stoppages of shipments; 

 SPS standards with dubious scientific rationales; and 

 Lack of transparency and predictability in its regulatory regime. 

• Services

o The U.S. saw a considerable surplus in trade in services with China in 2005 and 2006. 

o However, despite having made several encouraging promises, China had not fully 

implemented its commitments to enhance market access and lift restrictions affecting 

a variety of services sectors, including: 

 Financial services (banking; insurance) 

• Chinese regulatory authorities distributed troubling draft proposals in 

connection with China’s implementation of its financial services 

commitments, scheduled to be phased in by December 11, 2006. 
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 Telecom services 

 Construction and engineering services 

 Express delivery services 

 Financial information services 

• In September 2006, China’s state news agency, Xinhua, promulgated rules 

that seemingly violated China’s WTO obligations by imposing new 

restrictions on foreign providers of financial information. 

• Transparency

o China has made significant progress in improving transparency in many ways, at both 

the national and provincial levels, including the establishment of a single official 

journal in March 2006. However, some concerns remained, including: 

 China’s failure to ensure that all relevant government bodies are participating in 

the national journal; and 

 The continued lack of a mandatory notice-and-comment practice; this system 

remained optional. 

B. USTR’S 2005 AND 2006 REPORTS ON CHINA’S WTO

COMPLIANCE

On December 11, 2005 the Office of the U.S. Trade Representative (USTR) issued its 

fourth annual review of China’s compliance with its WTO accession commitments and 

obligations.1

 On December 11, 2006, USTR issued its fifth annual review.2 The USTR 

conducted its monitoring of China’s compliance efforts and published its reports, 2005 Report to 

Congress on China’s WTO Compliance and 2006 Report to Congress on China’s WTO 

Compliance, pursuant to Congress’ statutory directive and mandate. See U.S.-China Relations 

Act of 200, P.L. 106-286, section 421; 22 U.S.C. § 6951. The USTR’s China Compliance 

Reports examine nine broad categories of China’s WTO commitments, noting both progress 

 

1

 See USTR, 2005 Report to Congress on China’s WTO Compliance (December 11, 2005), available at 

http://www.ustr.gov/assets/Document_Library/Reports_Publications/2005/asset_upload_file293_8580.pdf. 

2

 See USTR, 2006 Report to Congress on China’s WTO Compliance (December 11, 2006), available at

http://www.ustr.gov/assets/Document_Library/Reports_Publications/2006/asset_upload_file688_10223.pdf. 
CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 2005-2007 UPDATE

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achieved since China’s accession and continuing shortcomings regarding China’s performance of 

its commitments. USTR’s reports do not provide an exhaustive examination of the many noncontroversial areas where China has satisfactorily complied with WTO commitments. Rather, 

the reports’ main focus is on the trade concerns deemed most pressing by U.S. business interests, 

or stakeholders. 

USTR’s reports note that while considerable progress was made in market liberalization 

during the few years before and after China’s WTO accession, such progress has slowed, 

stymied in large part by China’s evident unwillingness to fully embrace the key WTO principles 

of market access, non-discrimination and national treatment. The reports highlights problems 

with China’s enforcement of intellectual property rights (IPR), China’s failure to fully 

incorporate market mechanisms and to make its trade regime predictable and transparent, and its 

use of industrial policy tools to promote or protect favored sectors and industries in contradiction 

of its WTO obligations. 

As identified in USTR’s 2005 and 2006 reports, the following tables summarize USTR’s 

findings with respect to China’s compliance with WTO obligations in the 2005-2006 period. 

USTR’s reports identified both China’s compliance deficiencies (bold text in the summary 

tables), as well as China’s compliance successes. 

1. Trading Rights and Distribution Services3

Trading Rights

• “Trading rights” involves two elements: the right to import goods (into China) and the right to 

export goods (from China). “Trading rights” are critical to the ability of U.S. businesses to 

 

3

 See USTR, 2005 Report to Congress on China’s WTO Compliance, at 11-21 (December 11, 2005); USTR, 

2006 Report to Congress on China’s WTO Compliance, at 13-25 (December 11, 2006). 
CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 2005-2007 UPDATE

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1. Trading Rights and Distribution Services3

operate and expand in China and to be able to receive the value of other commitments made by 

China.

• In 2005 and 2006, U.S. companies reported few problems with the new trading rights registration 

process instituted in 2004. 

• USTR notes the following deficiencies:

o In 2005, China had not yet implemented its trading rights commitments relating to the 

importation of pharmaceuticals, though China’s accession agreement creates no 

exception for pharmaceuticals. Foreign pharmaceutical companies are still required to 

hire Chinese importers to bring their finished products into the country.4

o China has not yet implemented its trading rights commitments regarding the 

importation of books, newspapers, periodicals, electronic publications and audio and 

video products, though the U.S. has expressed its concerns both in high-level bilateral 

talks and before the WTO. 

Distribution Services 

• With limited exceptions, China committed to end national treatment and market access restrictions 

on foreign enterprises providing distribution services through a local presence within three years 

of China’s accession.5

• While 2005 saw implementation delays and uncertainty regarding eligibility for distribution 

services, MOFCOM resolved most of those issues by allowing provincial authorities to grant 

distribution licenses. 

• USTR notes the following deficiencies:

o Some technical difficulties remained in distribution, and MOFCOM still restricted the 

distribution of certain products, such as foreign publications. 

o In the area of direct selling, or sales away from a fixed location, MOFCOM issued final 

rules in August 2005, after a nine-month delay, and clarifications of these final rules in 

September 2006. However, progress in this area in 2005 and 2006 was inadequate.6

o China still lacks cohesive, organized distribution networks, since no Chinese distribution 

companies have nationwide networks and no Chinese distribution company holds a 

market share greater than two percent. 

o Certain measures remain that impose compliance requirements with municipal 

commercial development rules on foreign enterprises, but not on domestic enterprises, 

in apparent violation of China’s national treatment commitments with regard to 

distribution services. 

o MOFCOM has proposed rules with regard to retail distribution that could facilitate 

cities’ rejection of applications for approval of new retail outlets on the basis that they 

would “disrupt” extant local commerce. 

o China issued regulations in December 2006—without providing for prior public 

comment—to implement its commitments to liberalize its wholesale distribution market 

 4

 USTR’s 2006 Report makes no mention of this issue. 

5

 Protocol of Accession of the Peoples Republic of China, WT/L/432, Pt. I art. 5 (23 November 2001). 

6

 See Measures for the Administration of Direct Selling (August 2005); Regulations on the Administration of 

Anti-Pyramid Sales Schemes (August 2005); Administrative Measures on the Establishment of Service Network 

Points for the Direct Sales Industry (September 2006). 
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1. Trading Rights and Distribution Services3

for crude oil and processed oil by December 11, 2006. These regulations seemed to 

construct high thresholds and other barriers to market entry for foreign enterprises.7

Wholesaling Services and Commission Agents’ Services

• In April 2004, MOFCOM issued regulations that eliminated market access and national treatment 

restrictions on wholly foreign-owned enterprises engaging in retail services and eliminated all 

remaining quantitative and geographical restrictions as of the scheduled phase-in date of 

December 11, 2004.8

• China committed to a gradual phase-in of wholesaling services and commission agents’ services 

by foreign-invested enterprises regarding goods made by other enterprises in China or imported 

goods, with full services allowed to wholly-foreign invested enterprises by December 11, 2004. 

• In 2005 and 2006, China took several steps to resolve the problems stemming from the initial lack 

of guidance on the application and approval processes for wholesaling and commission agents’ 

services licenses, as well as those stemming from inconsistent imposition of restrictions and 

registered capital requirement amounts. 

o By July 2005, Chinese authorities had drastically reduced the backlog of distribution license 

applications. 

o In July and September 2005, MOFCOM and the General Administration of Customs 

(Customs Administration) elucidated the wholesaling license application procedures for 

enterprises located in Free Trade Zones, thereby reducing bureaucratic hurdles for existing 

enterprises wishing to expand their business scope to include wholesale distribution.9

o In February 2006, MOFCOM issued further clarifications on the wholesaling license 

application and approval processes which all but eliminated most of the problems with those 

processes, largely by devolving the right to issue licenses from the central authorities to the 

provincial-level authorities.10

• In 2005, China began to implement rules governing the distribution of automobiles by foreign 

enterprises.11

• China’s acceptance of applications from foreign pharmaceutical companies for wholesale 

distribution licenses in the latter half of 2005 was a welcome, albeit delayed development. 

• USTR notes the following deficiencies:

o China continued to restrict the rights of foreign enterprises to take on wholesale (and 

retail) distribution of books, newspapers, periodicals, electronic publications and audio 

and video products. 

 For some products in these categories, only Chinese state-owned enterprises may 

engage in distribution. 

 For other such products, distribution is either limited to Chinese-foreign joint 

 7

 See Measures on the Wholesale Distribution of Crude Oil and Processed Oil (December 2006). 8

 See PRC Ministry of Commerce, Measures on the Management of Foreign Investment in the Commercial 

Sector (April 2004). 9

 See Circular on Issues Concerning the Trade Administration of Bonded Zones and Bonded Logistics Parks

(July 2005); see also Application and Approval Guidelines for Foreign Investments (September 2005). 10 See Notice on Entrusting National Economic and Development Zones with the Authority to Approve ForeignFunded Distribution Firms and International Forwarding Agents (February 2006). 

11 See Implementing Rules for the Administration of Brand-Specific Automobile Dealers (February 2005); see 

also Rules for Auto External Marks (November 2005); see also Implementing Rules for the Evaluation of 

Eligibility of Auto General Distributors and Brand-specific Dealers (January 2006). 
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1. Trading Rights and Distribution Services3

ventures with minority foreign ownership or foreign enterprises are subject to 

restrictive requirements not imposed on domestic enterprises. 

o As with trading rights, China continued to rely on the general exception for the 

protection of the public morals in Article XX of GATT 1994 to support its position that 

it can rightfully bar foreign enterprises from distributing books, newspapers, 

periodicals, electronic publications and audio and video products, though it can 

accomplish its monitoring and censorship goals without these restrictions. 

o The implementing rules regarding foreign enterprise distribution of automobiles, while 

generally welcomed by U.S. business interests, contain some restrictions on foreign 

enterprises that may not apply to domestic enterprises.12

o China continued to restrict the pharmaceuticals sector in ways which preclude foreign 

pharmaceutical companies from fully benefiting from China’s wholesale distribution 

commitments. 

o U.S. industry is concerned about the provision in the April 2004 regulations that permits 

local approving authorities to refrain from granting wholesale distribution licenses when 

urban commercial network plans have not yet been devised, as is the case in most 

cities.13

o The regulations China issued in December 2006 to implement its commitments to 

liberalize its wholesale distribution market for crude oil and processed oil by December 

11, 2006 seem to construct high thresholds and other barriers to foreign enterprises 

attempting to engage in wholesale distribution. 

Retailing Services 

• In April 2004, MOFCOM issued regulations that eliminated market access and national treatment 

restrictions on wholly foreign-owned enterprises engaging in retail services and eliminated all 

remaining quantitative and geographical restrictions as of the scheduled phase-in date of 

December 11, 2004.14

• Initially, several of the same problems that afflicted the wholesaling approval and application 

processes arose in the retailing services sector. In February 2006, MOFCOM issued clarifications 

on the implementation of the application and approval processes that helped resolve many of those 

problems.15

• USTR notes the following deficiencies:

o As with wholesaling, U.S. industry is still concerned about the provision in the April 

2004 regulations that permits local approving authorities to refrain from granting retail 

distribution licenses in cities that have not yet devised urban commercial network plans, 

which most cities have not done.16

 China may have employed this provision in a discriminatory manner: MOFCOM 

issued a notice in April 2006 stating that foreign-invested enterprises would not be 

 12 See Implementing Rules for the Administration of Brand-Specific Automobile Dealers (February 2005); see 

also Rules for Auto External Marks (November 2005); see also Implementing Rules for the Evaluation of 

Eligibility of Auto General Distributors and Brand-specific Dealers (January 2006). 

13 See Measures on the Management of Foreign Investment in the Commercial Sector (April 2004). 14 See Measures on the Management of Foreign Investment in the Commercial Sector (April 2004). 

15 See Notice on Entrusting National Economic and Development Zones with the Authority to Approve ForeignFunded Distribution Firms and International Forwarding Agents (February 2006). 16 See Measures on the Management of Foreign Investment in the Commercial Sector (April 2004). 
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1. Trading Rights and Distribution Services3

eligible for approvals in cities with no completed urban commercial network plan, 

but domestic enterprises have continued to receive approvals for their projects in 

such cities.

o China did not fully implement its commitment to allow foreign enterprises to sell 

processed oil at the retail level, claiming that gas stations are chain stores, for which 

only joint ventures with minority foreign ownership are permitted. 

o China continued to rely on the general exception for the protection of the public morals 

in Article XX of GATT 1994 to support its position that it can rightfully bar foreign 

enterprises from retailing books, newspapers, periodicals, electronic publications and 

audio and video products, though it can accomplish its monitoring and censorship goals 

without these restrictions. 

Franchising Services 

• MOFCOM’s new rules governing the supply of franchising services in China went into effect in 

February 2005.17

• USTR notes the following deficiencies:

o The new rules contain provisions requiring franchisers to own and operate at least two 

units in China before becoming eligible to offer franchises in China. Such provisions 

adversely affect many U.S. franchising companies, including large hotel chains, because 

they depend solely on franchisees to distribute goods and services and do not own and 

operate units.

o Moreover, the new rules impose high capital requirements and call for broad and vague 

information disclosure by franchisers, without adequately explaining liability for failing 

to meet these disclosure requirements.

Sales Away from a Fixed Location (Direct Selling) 

• China issued regulations to implement its direct selling commitments in August 2005 (nine 

months late), which went into effect in December 2005, and issued clarifications to those 

regulations in September 2006.18

• USTR notes the following deficiencies:

o While the direct selling measures made improvements to various draft provisions, other 

provisions remain worrisome:

 Prohibition of direct selling enterprises from paying compensation based on team 

sales, where upstream personnel are compensated based on downstream sales, a 

multi-level marketing practice allowed in every other country in which the U.S. 

operates. 

 Other provisions include a three-year experience requirement applicable only to 

foreign enterprises, a cap on single-level compensation, restrictions on the crossborder supply of direct selling services, high capital requirements that may limit 

smaller enterprises’ access to the market, and ambiguous service center regulations 

that could be unduly onerous for small and medium-sized direct sellers. 

o USTR also notes that the opaque license review process has proved to be confusing, and 

that both foreign and domestic companies have had to wait many months for their 

applications to be reviewed, despite a regulatory requirement that such reviews are to 

be completed within ninety days. 

 

17 See Measures for the Administration of Commercial Franchises. 
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2. Import Regulation19

Tariffs 

• In general, USTR found that China implemented its scheduled tariff reductions for 2005 and 2006 

as required. These reductions covered primarily motor vehicles and motor vehicle parts, office 

machinery, large appliances, furniture and chemicals.20

Customs and Trade Administration

Customs Valuation

• While the U.S. has sought to assist China in its efforts to more uniformly adhere to WTO customs 

valuation rules by conducting technical assistance programs for Chinese government officials on 

WTO customs compliance, many of the previously reported problems still plagued China’s 

customs valuation procedures in 2005 and 2006. 

• USTR notes the following deficiencies:

o China did not uniformly implement its customs valuation regulations with the result 

that U.S. exporters still encountered valuation problems at Chinese ports.21 These 

problems include: (1) valuation based on reference pricing instead of transaction value; 

(2) automatic addition of royalties and license fees to the dutiable value of imported 

software, in contravention of explicit provisions of the implementing rules that state that 

such fees are to be added only where the software is import-related and a condition of 

sale for the goods in question; (3) valuation of high-value electronic media to be used to 

produce multiple copies of products (e.g., DVDs) based on the estimated value of the 

future copies instead of the value of the carrier medium itself; and (4) general 

inefficiency and inconsistency in customs clearance procedures, including procedural 

variances from port to port, massive delays at port, and seemingly excessive and rapidly 

rising fees. 

Rules of Origin

• USTR did not raise concerns about China’s implementation of its rules of origin obligations in 

2005 and 2006, except to note that China has not been adequately transparent in drafting and 

issuing its implementing regulations. 

Import Licensing

• China committed to adhere to the Agreement on Import Licensing Procedures (Import Licensing 

Agreement) by not forming barriers to trade through its import licensing systems. 

 18 See Measures for the Administration of Direct Selling (August 2005); see also Regulations on the 

Administration of Anti-Pyramid Sales Scams (August 2005). 

19 See USTR, 2005 Report to Congress on China’s WTO Compliance, at 22-32 (December 11, 2005); USTR, 

2006 Report to Congress on China’s WTO Compliance, at 25-35 (December 11, 2006). 20 Included as Appendix 1 is a comparison of China’s accession commitments on tariff reductions and China’s 

implementation of tariff reductions as reflected in China’s tariff schedules for 2003, 2004, 2006 and 2007. In 

accord with USTR’s finding, Appendix 1 demonstrates that China has implemented its annual tariff reductions 

and tariff bindings as set out in its Schedule of Commitments. 

21 See Measures for Examining and Determining Customs Valuation of Imported Goods (January 2002); see also 

Rules on the Determination of Customs Value of Royalties and License Fees Related to Imported Goods (July 

2003). 
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2. Import Regulation19

• Import licensing issues of significant concern to the U.S. have arisen in a range of specific 

contexts, including import licensing procedures for iron ore, the administration of tariff-rate quota 

systems, sanitary and phytosanitary (SPS) measures and inspection related requirements 

(discussed below in the sections on Tariff-rate Quotas on Industrial Goods, Tariff-rate Quotas on 

Bulk Agricultural Commodities, Sanitary and Phytosanitary Issues and Inspection-Related 

Requirements). 

• USTR notes the following concern:

o The Chinese government began imposing new import licensing procedures for iron ore 

without prior WTO notification in May 2005, after Chinese steel producers had 

finalized contracts with major foreign iron ore suppliers.22 China purportedly 

restricted licenses to 48 traders and 70 steel producers—without making public a list of 

the qualified enterprises or the qualifying criteria used—in possible violation of China’s 

obligations under the Import Licensing Agreement to establish solely import licensing 

procedures that do not have a restrictive effect on trade. This development is 

particularly troubling because it could set a dangerous precedent for the handling of 

imports of other raw materials.

Non-tariff Measures 

• USTR notes that China succeeded in eliminating all of its import quotas as well as all of its other 

non-tariff measures (NTMs) by January 1, 2005, as agreed. China even abolished NTMs for some 

categories of products ahead of schedule. 

• USTR notes that China’s import quota system was plagued with problems, including:

o Delay by the State Council in issuing necessary regulations

o Delays in the allocation of quotas by MOFTEC and the State Economic and Trade 

Commission (SETC)

o Lack of transparency which made it difficult to gauge whether the quotas had been 

issued in accordance with China’s agreements

o Considerable disruptions of the wholesale and retail operations for imported autos due 

to problems with the auto import quota system 

Tariff-rate Quotas on Industrial Products 

• China agreed to implement a transparent system of TRQs to provide market access for three 

industrial products, including fertilizer, a major U.S. export. 

• China instituted a temporary reduction of the in-quota tariff rate for fertilizer from four percent to 

 22 See MOFCOM Decree No. 26 – Measures on Administration of Automatic Import Licensing for Goods

(December 10, 2004); see also MOFCOM Decree No. 27 – Measures on Administration of Import Licenses for 

Goods (December 10, 2004). These measures subject certain products, such as iron ore, to China’s automatic 

import licensing regime and provide that, “so long as the content and format of the application are correct, the 

issuing entity should, to the extent practicable, grant the license immediately, or under special circumstances, 

no more than 10 working days. . . . [and] the license [for such products] can be granted immediately upon 

request.” China—Responses to Questionnaire on Import Licensing Procedures, Committee on Import 

Licensing, G/LIC/N/3/CHN/5 (October 3, 2006) at paras. 5, 7(a)-7(b) (explaining the measures relating to 

automatic import licensing). See also Committee on Import Licensing, Minutes of the Meeting Held on 30 

October 2006, G/LIC/M/24 (December 20, 2006) at para. 3.4 (in which China explained, in answer to 

questions from the U.S. and Australia in connection with the 2006 transitional review, that the import licensing 

procedures being applied to iron ore fall under the above-mentioned measures). 
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2. Import Regulation19

one percent, effective November 2006; at the time of USTR’s 2006 Report, it was too early to 

assess what effect this would have on U.S. fertilizer exports to China.23

• U.S. fertilizer exporters expected exports into China to increase after December 11, 2006, when 

China was scheduled to begin permitting foreign enterprises to participate in wholesale and retail 

distribution of fertilizer within China. 

• USTR notes the following deficiencies:

o As noted in previous years, China has implemented its TRQ system slowly, failed to 

meet its transparency requirements, and has discouraged TRQ holders from freely 

using their quotas. This had not improved perceptibly in 2005 and 2006.

o While 2005 saw a modest increase in U.S. fertilizer exports to China, in 2006 U.S. 

fertilizer exports fell dramatically—from January through September 2006, such 

exports declined by 32%, totaling $151 million, in contrast to $223 million during the 

same time period in 2005.

Other Import Regulation 

Antidumping

• One of the primary users of antidumping (AD) measures, in 2005 China had a total of 69 AD 

measures covering 19 countries in place and 38 new AD investigations in progress. In 2006, 

China maintained a total of 86 final AD measures covering 18 countries, with 25 ongoing AD 

investigations. 

• The U.S. was successful on one occasion of persuading China in early 2006 to withdraw AD 

duties it had imposed on imports of unbleached Kraft linerboard by notifying China that it would 

be filing a request for consultations to challenge the duties. 

• USTR observes that despite the few advances noted above, transparency and procedural 

fairness were still sorely lacking in the area of AD in 2005 and 2006. 

o As noted in previous years, China failed to provide adequate detailed information on its 

AD investigations to interested parties. 

o The bureau charged with making injury determinations failed to consistently make 

available to foreign respondents materials generated and submitted in the course of its 

injury investigations. 

o China’s AD authorities failed to provide non-confidential summaries of submissions by 

Chinese producers; such summaries are necessary for interested parties to fully 

understand all the potentially significant facts and data at issue. 

o China’s AD authorities maintained their highly limited disclosure of the facts and 

calculations on which it bases its AD determinations. 

o China’s AD authorities did not allow interested parties sufficient opportunity to provide 

input for their deliberations, particularly with regard to injury determinations. 

Moreover, these authorities conducted their injury determinations in a perfunctory 

manner, particularly with regard to the causal link between injury and dumping. 

o In every injury determination involving the U.S., the bureau charged with making the 

determinations has found that U.S. exports have caused injury to China’s domestic 

industry, despite compelling arguments raised to the contrary. 

 23 The total value of U.S. exports of fertilizer to China for the first quarter of 2006 was $54,916 (USD 

thousands); for the same period in 2007, the total value of U.S. exports of fertilizer to China was $63,219 

(USD thousands). See TradeStats ExpressTM - National Trade Data: HS 31 – FERTILIZERS, 2006 Exports to 

China, available at http://tse.export.gov/NTDChartDisplay.aspx?UniqueURL=5sszqhm3xmmhnum0jcmghd 

45-2007-8-13-9-11-46. 
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2. Import Regulation19

o Though the legal framework for China’s AD system appeared to be in place, China still 

had not notified key pieces of legislation to the WTO, precluding meaningful 

multilateral analysis of China’s AD regime, particularly of its judicial review 

mechanisms and information access and disclosure in injury determinations. 

Countervailing Duties

• USTR finds that China’s regulations and procedural rules generally conform to the Subsidies 

Agreement. However, in some areas, important provisions are either absent or ambiguous. 

• China has not yet initiated any subsidies proceedings. 

Safeguards

• USTR finds that China’s rules and regulations generally conform to the WTO Safeguards 

Agreement. 

• China had initiated only one safeguard proceeding (steel products from various countries, 

including the U.S.), terminated in December 2003. 

• USTR notes the following concerns: 

o China’s rules and regulations contain some possible contradictions to the Safeguard 

Agreement, as well as some omissions and ambiguities. Also, some provisions of China’s 

regulations have no counterparts in the Safeguards Agreement. 

o The U.S. continued to be concerned about several issues raised in earlier transitional 

reviews; namely, transparency, determination of developing country status, treatment of 

non-WTO members, protection of confidential data, access to non-confidential 

information, refunding of safeguard duties collected pursuant to provisional measures 

when definitive measures are not imposed, and the conditions governing the extension of 

a safeguard measure. 

3. Export Regulation24

• China agreed to maintain export restrictions in accordance with WTO rules, which generally 

prohibit (with exceptions) export restrictions (other than duties, taxes or other charges) (GATT 

Article XI). 

• USTR notes the following deficiencies:

o In 2005 and 2006, China resisted pressure from the U.S. and other WTO members to 

eradicate its longstanding export quota on blast furnace coke, which had a significant 

adverse effect on U.S. steel producers in 2004, though it raised the quota to pre-2004 

levels. This export quota kept world coke prices artificially high in 2006, and a 

considerable disparity persisted between China’s domestic prices and world coke prices. 

In addition to trying to direct market outcomes by maintaining the export quota on 

coke, in October 2006 China imposed a five percent duty on exports of coke. 

o In an apparent bid to support its downstream producers of various products derived 

from fluorspar, China continued to impose both quotas and license fees on fluorspar 

exports. China lowered the export quota on fluorspar each year and, in October 2006, 

levied a ten percent duty tax on exports of fluorspar. 

 

24 See USTR, 2005 Report to Congress on China’s WTO Compliance, at 32-34 (December 11, 2005); USTR, 

2006 Report to Congress on China’s WTO Compliance, at 35-37 (December 11, 2006). 
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4. Internal Policies Affecting Trade25

Non-discrimination 

• China agreed to abide by the core GATT principles of Most-Favored Nation (MFN), or nondiscrimination (“normal trade relations”), and national treatment, and to repeal or revise laws 

inconsistent with these principles. 

• USTR notes the following deficiencies:

o As in previous years, while China has revised many of its laws that conflicted with MFN 

and national treatment, it did not apply these core principles in all areas in 2005 and 

2006.

o China continued to apply the value-added tax (VAT) in a manner that unfairly 

discriminates between imported and domestic goods, both through official undertakings 

and extemporaneously (discussed below under Taxation).

 China continued to discriminate in the application of SPS measures (discussed 

below under Agriculture).

 New industrial policies on automobiles and steel apparently discriminate against 

both foreign producers and imported goods (discussed below under Investment). 

Taxation 

• China agreed that its tax laws would conform to MFN and national treatment principles. 

VAT Policies

• In October 2005, the U.S. and China notified the WTO that they had resolved their dispute over 

China’s application of discriminatory VAT rates to imports of semiconductors. 

• USTR notes the following deficiencies, all continuing from previous years:

o China resisted pressure to change its VAT policies which benefit domestic producers by 

exempting all phosphate fertilizers except DAP (a fertilizer the U.S. exports to China) 

from a 13 percent VAT.

o Numerous U.S. industries complained that Chinese producers can still avoid VAT 

payments (through poor collection processes, special deals or even fraud) while 

importers must pay the full VAT.

o China continued to apply preferential import duties and VAT treatment to certain 

products (particularly from Russia).

Consumption Taxes

• USTR notes the following national treatment deficiencies in China’s consumption taxes:

o The effective consumption tax rate on an array of imported products (e.g., 

spirits/alcoholic beverages, tobacco, cosmetics and skin/hair products, jewelry, 

fireworks, rubber, motorcycles and automobiles) remains substantially higher than the 

rate applied to domestic products because China continues to use different tax bases to 

compute consumption taxes for domestic and imported products

Subsidies 

• Upon accession, China assumed the obligations of the WTO Subsidies Agreement, including the 

elimination of prohibited subsidies (export subsidies and import subsidies). 

 

25 See USTR, 2005 Report to Congress on China’s WTO Compliance, at 34-48 (December 11, 2005); USTR, 

2006 Report to Congress on China’s WTO Compliance, at 37-54 (December 11, 2006). 
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4. Internal Policies Affecting Trade25

• In April of 2006, China finally submitted its much belated subsidies notification to the WTO’s 

Subsidies Committee. 

• The USTR notes the following deficiencies:

o China’s subsidies notification was conspicuously incomplete, failing to notify any 

subsidies China’s state-owned banks or provincial and local government authorities may 

have made. Moreover, China failed to commit to withdrawal of apparently prohibited 

subsidies it did notify, and did not notify other seemingly prohibited subsidies. These 

subsidies impact a broad array of industries and include both export subsidies and 

import subsidies.

o The U.S. and other WTO members tendered comprehensive questions and comments 

regarding China’s notification in July 2006, but China hah not responded.

o The injurious effects of China’s subsidies in the U.S. market as well as in China and 

third-country markets prompted several U.S. industries, including the steel, paper and 

textiles industries, to express their concern.

 In a petition filed with Commerce for the initiation of a CVD investigation in 

October 2006, the U.S. paper industry alleged injury from subsidized imports of 

coated free sheet paper from China. Commerce launched an investigation in 

November 2006, indicating that it would rule on the applicability of U.S. CVD law 

to China (the U.S. practice was not to apply U.S. CVD law to China as a non-market 

economy (NME)).26

Price Controls 

• Upon accession to the WTO, China agreed that it would not restrict the level of imports of goods 

or services with the use of price controls. 

• China continued to subject certain products and services to government-set pricing (including 

pharmaceuticals, tobacco, natural gas and certain telecommunications services), and other 

products and services to government-guidance pricing (including gasoline, kerosene, diesel fuel, 

fertilizer, cotton, various grains, various forms of transportation services, certain professional 

services, and certain telecommunications services). 

• USTR notes that the U.S. sought clarifications from China regarding its price control system in 

connection with China’s Trade Policy Review, conducted in April 2006, and during the 

transitional review before the Subsidies Committee in October 2006. 

Standards, Technical Regulations and Conformity Assessment Procedures 

• China assumed the obligations of the Agreement on Technical Barriers to Trade which sets rules 

 26 Commerce issued its preliminary determination on March 30, 2007, in which it found that (1) China is subject 

to U.S. CVD law; and (2) Chinese producers and exporters had received net countervailable subsidies in a 

range of 10.90 percent to 20.35 percent. Commerce thus changed its longstanding practice of not applying 

U.S. CVD law to NMEs, such as China, based on the differences between the conditions of China’s economy 

today and those of the 1980s Soviet-bloc countries which supplied the rationale for the non-application of U.S. 

CVD laws to NMEs. See Coated Free Sheet Paper from the People’s Republic of China: Amended 

Preliminary Affirmative Countervailing Duty Determination, 72 Fed. Reg. 17484, 17486 (April 9, 2007); see 

also Countervailing Duty Investigation of Coated Free Sheet Paper from the People’s Republic of China - 

Whether the Analytical Elements of the Georgetown Steel Opinion are Applicable to China’s Present-Day 

Economy: Memorandum from Shauna Lee-Alaia and Lawrence Norton, Office of Policy, Import 

Administration, to David M. Spooner, Assistant Secretary for Import Administration (March 29, 2007), 

available at http://ia.ita.doc.gov/download/prc-cfsp/CFS%20China.Georgetown%20applicability.pdf. 
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4. Internal Policies Affecting Trade25

and procedures regarding the development, adoption and application of voluntary product 

standards, mandatory technical regulations, and test/certification procedures. The TBT Agreement 

is directed to preventing the use of technical requirements as unnecessary barriers to trade. 

Restructuring of Regulators

• As USTR noted in previous years, China has made considerable improvement to its standards and 

technical regulations regime. 

• USTR notes the following deficiencies that persisted in 2005 and 2006:

o Despite China’s changes to its standards testing regime, in some sectors, foreign 

products are tested in specially designated laboratories that are separate from those 

laboratories used to test domestic products. This disparate testing can lead to uneven 

treatment. Furthermore, some of the regulations dictate only that products are to be 

inspected upon entry into China’s customs territory, without specifying whether or how 

the regulations apply to domestic producers.

Transparency

• USTR notes the following deficiencies that persisted in 2005 and 2006:

o China’s notifications of proposed technical regulations and conformity assessment 

procedures have been submitted almost solely by two agencies, AQSIQ or SAC; 

measures from other agencies that seemingly require notification (e.g., Ministry of 

Health, Ministry of Information (MII), State Environmental Protection Administration 

(SEPA) and the State Food and Drug Administration) have not been included. Thus, 

measures from such agencies have been enacted without first having been subject to 

comment from foreign companies, and without providing for transition periods during 

which foreign companies may make any required modifications.

o When TBT measures have been notified, in some cases, the comment periods have been 

unacceptably short, and/or the comments disregarded.

o MII’s attempts to adopt the Administrative Measures for Controlling Pollution Caused by 

Electronic Information Products (the China RoHS) in 2006 are of particular concern. 

Foreign stakeholders have not had adequate opportunity to comment or request 

clarification on the proposed regulation, which, though modeled after the existing 

European Union regulation, “Restriction on Hazardous Substances Directive” (the EU 

RoHS), differs from it markedly. The China RoHS does not address fundamental 

information such as the specific products to be covered, labeling and marking 

requirements, maximum limits of hazardous substances and acceptable testing 

methodologies, leaving U.S. companies fearful that they will not have time to adapt their 

 27 See Chinese Ministry of Information Industry, Measures for the Administration of the Control of Pollution by 

Electronic Information Products (February 28, 2006). The China RoHS became effective March 1, 2007. 

28 At the JCCT meeting in April 2006, China had agreed to take action by the end of May 2006 to eliminate 

duplicative testing and certification requirements applicable to medical devices. See The U.S.-China Joint 

Commission on Commerce and Trade (JCCT) Outcomes on U.S. Requests (April 11, 2006), 

http://www.ustr.gov/assets/Document_Library/Fact_Sheets/2006/asset_upload_file91_9286.pdf.

29 At the JCCT meeting in April 2006, China had agreed to ensure that telecom service providers would be 

allowed to make their own choices about which standard to adopt and to issue licenses for 3G standards in a 

neutral manner. See The U.S.-China Joint Commission on Commerce and Trade (JCCT) Outcomes on U.S. 

Requests (April 11, 2006), http://www.ustr.gov/assets/Document_Library/Fact_Sheets/2006/asset_upload_ 

file91_9286.pdf.
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4. Internal Policies Affecting Trade25

products to China’s new conditions.27

Standards and Technical Regulations

• USTR reports that China has made steady progress in conforming its technical regulations to 

international standards. 

• In May 2005, Commerce funded a new U.S. private sector standards office in Beijing, with the 

goals of strengthening relationships with Chinese government regulatory authorities, industry 

associations and standards developers. 

• 2006 saw three new positive developments: 

o In August, China notified a proposed modification to its distilled spirits standard which would 

abolish the requirement for tolerance levels of superior alcohols, or fusel oil. China also 

indicated that it was accepting public comment on the proposal. 

o The U.S. Trade and Development Agency (TDA) unveiled the U.S.-China Standards and 

Conformity Assessment Cooperation Project in Beijing to provide Chinese policy makers 

education and training in U.S. standards and conformity assessment procedures. 

o The American National Standards Institute, with Commerce backing, announced the opening 

of a Standards Portal with SAC with dual language educational materials on the U.S. and 

Chinese standards systems, a database of U.S. and Chinese standards and access to other 

countries’ standards. 

• USTR notes the following deficiencies:

o In 2005 and 2006, China continued to develop unique requirements in some sectors even 

where there are well-established international standards (e.g., autos, 

telecommunications equipment, Internet protocols, wireless local area networks, radio 

frequency identification tag technology, audio and video coding, and fertilizer).

o Despite China’s pledge to suspend indefinitely its proposed implementation of WAPI as 

a mandatory standard, it declared in December 2005 that products incorporating the 

WAPI standard should be given preference in government procurement. 

 In March 2006, the International Organization for Standardization rejected the 

adoption of China’s WAPI as an international standard.

o China continued to exert pressure on Chinese businesses to select China’s 3G 

telecommunications standard, even declaring in February 2006 that TD-SCDMA is the 

“national standard” for 3G telecommunications, despite promises to the contrary in 

2004, and despite renewing those promises in April 2006.28

o USTR continued to monitor draft regulations, public statements by Chinese officials and 

the ad hoc approaches of some Chinese standards organizations that indicate China may 

begin requiring foreign companies to trade their patented technologies, royalty-free, for 

the chance to participate in developing standards. 

Conformity Assessment Procedures

• China has established one safety mark (“China Compulsory Certification” or “CCC” mark), issued 

to both foreign and domestic products. 

• USTR notes the following deficiencies:

o In 2005 and 2006, U.S. companies’ complaints that the CCC mark regulation lacked 

clarity persisted.

o China continued to apply the CCC mark inconsistently, allowing the sale of many 

domestic products that do not have the mark.

o Despite some modifications made to the regulations, U.S. companies continued to 

complain of duplication in certification requirements, particularly for radio and 

telecommunications equipment, medical equipment29 and automobiles.

o China has granted over one hundred accreditations to test and certify for the CCC mark 
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4. Internal Policies Affecting Trade25

to Chinese enterprises. Despite national treatment commitments for accreditation, 

China has not granted accreditation to any foreign conformity assessment bodies, nor 

has it created any alternatives that are less trade-restrictive (e.g., recognition of a 

supplier’s declaration of conformity).

 China has entered into one Memorandum of Understanding (MOU) with a U.S. 

conformity assessment entity for follow-up inspections only, but refuses to grant any 

more to U.S. entities, claiming it is only permitting one MOU per country. 

However, Japan purportedly has two such MOUs (Germany has one).

o China maintained its duplicative certification requirements for imported medical 

equipment, despite having committed to eliminate them. 

Other Internal Policies 

State-Owned and State-Invested Enterprises

• China agreed that purchases of goods and services by state-owned and state-invested enterprises 

for commercial non-governmental purposes would be subject to WTO rules, in particular that they 

would be based on commercial considerations. 

• In past years, U.S. companies did not voice many complaints in this area, though the lack of 

transparency precludes thorough evaluation. 

o In 2005, some U.S. companies began to question China’s role in the choices of stateowned enterprises considering foreign acquisitions, especially in the oil and gas sectors.

o China added to U.S. companies’ concerns in 2006 with the issuance of several 

regulations limiting the power of state-owned and state-invested enterprises to receive 

foreign investment.

State Trading Enterprises

• China agreed that state trading enterprises would provide full information on their pricing 

mechanisms and ensure transparent and WTO-consistent import purchasing procedures. 

• USTR notes the following deficiency:

o As in previous years, China continued to provide only general information in response 

to requests for information regarding the pricing and purchasing practices of state 

trading enterprises, thereby curtailing assessment of China’s compliance efforts.

Government Procurement

• China is not a member of the WTO Agreement on Government Procurement (GPA) but 

committed to initiate negotiations to accede to the GPA. In the interim, China agreed that central 

and local governments would conduct procurement in a transparent manner. 

• The USTR notes the following concerns:

o China’s preference for the purchase of domestic software by central and local 

governments continued to be of great concern to U.S. industry.

 As noted above (in the Standards and Technical Regulations section), China has 

demonstrated a clear preference for domestic products incorporating the WAPI 

standard.

 In early 2006, China introduced plans for its science and technology sectors which 

include preferences for the purchase of domestic goods as a valuable industrial 

policy tool, despite having acknowledged in 2005 U.S. concerns regarding proposed 

restrictions on the purchase of foreign software by central and local governments.
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5. Investment30

• China committed to eliminate export performance, local content and foreign exchange balancing 

requirements from its laws, regulations and other measures. China agreed that importation or 

investment approvals would not be conditioned on these requirements or other requirements such 

as technology transfer and offsets. 

• USTR notes that 2005 and 2006 were particularly worrisome in the area of investment, with 

China appearing to regress to a more restrictive investment regime, and to espouse reliance 

on government direction of the market, instead of progressing to reliance on market 

mechanisms:

o China continued to encourage technology transfer, and effectively required it in practice 

in many areas.

o Chinese officials continued to consider factors such as export performance and local 

content when making investment approval decisions.

o China’s auto industrial policies continued to be particularly disconcerting to U.S. 

business interests:

 Measures issued in 2005 to implement the new automobile industrial policy 

strengthened the discriminatory provisions that discourage the importation of auto 

parts and encourage the use of domestic technology (e.g., such measures impose a 

charge equal to the tariff on finished automobiles (usually 25%) if the number or 

value of imported parts in an assembled vehicle surpasses stipulated thresholds, 

rather than the tariff assessed on auto parts (usually 10%)).31

 In September 2006 the U.S., the EC and Canada requested the formation of a WTO 

panel to hear a dispute regarding these measures. The DSB established the panel in 

October 2006.

o In July 2005, China issued its Steel and Iron Industry Development Policy, which 

limited foreign investment in several ways:

 Foreign investors are required to have proprietary technology or intellectual 

property, even though they may not have a controlling share in steel or iron 

industries; this results in a de facto technology transfer requirement, in 

contravention of China’s commitments.

 It violates the principle of national treatment by discriminating against foreign 

equipment and technology imports.

 It provides for various types of government financial support for steel and iron 

products that use domestic equipment, encouraging local content use. 

 In direct contradiction to China’s commitment in its accession agreement not to 

condition the right of investment or importation on the absence of competing 

domestic producers, this policy further requires the use of domestically-produced 

equipment and technologies whenever domestic supplies are available. 

 It dictates the number and size of steel producers in China, their locations, the types 

of products that they may produce, and the technology to be used. 

o China continued to prohibit the production and development of genetically-modified 

plant seeds, an exception to China’s progress in opening up other sectors not covered in 

its accession agreement to foreign investment. 

o As noted above in the Trading Rights and Distribution Services sections, China 

 

30 See USTR, 2005 Report to Congress on China’s WTO Compliance, at 49-52 (December 11, 2005); USTR, 

2006 Report to Congress on China’s WTO Compliance, at 54-59 (December 11, 2006). 31 See Measures on the Management of Parts Import Constituting an Entire Automobile (April 1, 2005). 
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5. Investment30

continued to disregard its foreign investment commitments with regard to the 

importation of books, newspapers, periodicals, electronic publications, and audio and 

video products. 

o In June 2006, China issued a measure which promotes the expansion and development 

of the domestic market share in 16 categories of equipment manufacturing. The 

measure has a dual approach: 

 It imposes preferential import duties on parts and research and development 

materials, encourages domestic procurement of new major technical equipment, 

establishes a fund for capital market financing for domestic businesses, and requires 

strict assessment of imports. 

 It contemplates new restrictions on foreign investment in these sectors, including 

new rules that bolster government control of equipment and machinery imports and 

restrict foreign majority ownership or control. 

o In August 2006, China issued new mergers and acquisitions measures that fortified 

MOFCOM’s supervisory role over foreign investment and gave it the authority to 

determine whether the value of a domestic acquisition target has been properly assessed. 

6. Agriculture32

Tariffs 

• As in previous years, in 2005 and 2006, China implemented required tariff changes on agricultural 

goods on schedule. China’s compliance with its tariff reduction commitments have contributed to 

a significant increase in certain U.S. exports to China. 

China’s Biotechnology Regulations

• As reported in previous years, in 2004 the U.S. and China resolved U.S. concerns with China’s 

regulations for issuing final safety certificates. As a result, U.S. exports of soybeans to China 

have risen, increasing by 12 percent in the first nine months of 2006 over the same period in 2005. 

China remained the foremost export destination for U.S. soybeans. 

• USTR notes that other U.S. concerns persisted in 2005 and 2006:

o Unnecessary and onerous approval requirements were still in place (prior to submission 

in China for approval, a product must first be approved in the U.S.; new applications 

are limited to two per year). 

o Lack of clarity remained on specifications applicable to products with multiple traits, 

and China still imposed duplicative and often unprecedented testing requirements. 

o Safety certifications for cotton, soybeans, corn and canola would begin expiring in 

February 2007, but the Ministry of Agriculture did not issue an announcement 

regarding renewal requirements for safety certifications covering biotechnology crops 

imported for processing purposes until November 2006. Because of the tight time 

frame, trade in these products might be disrupted, even if the approval process 

advances rapidly. 

 

32 See USTR, 2005 Report to Congress on China’s WTO Compliance, at 52-63 (December 11, 2005); USTR, 

2006 Report to Congress on China’s WTO Compliance, at 59-69 (December 11, 2006). 
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6. Agriculture32

Tariff-Rate Quotas on Bulk Agricultural Commodities 

• USTR notes that despite much improvement in China’s operation of its TRQ system since 

the issuance of new regulations in 2004, transparency continued to be a problem in 2005 and 

2006.

Sanitary and Phytosanitary Issues 

• Through the SPS Agreement, China committed that SPS measures would address legitimate 

scientific-based concerns, not discriminate arbitrarily and not be disguised restrictions on trade. 

BSE-Related Bans on Beef and Low-Risk Bovine Products

• In early 2006, after several bilateral meetings and technical discussions, the U.S. resumed 

exporting certain low-risk bovine-origin products—bovine semen and bovine embryos—to China, 

though trade in protein-free tallow, which falls in the same category as the other two products, has 

not been permitted. 

• By January 2006, the U.S. had resumed exporting the full range of its non-ruminant feed and fat 

products (previously banned, though these products present no BSE-related risk) to China. 

• USTR notes the following deficiencies: 

o China maintained its ban on imports of U.S. cattle, beef and processed beef products, 

despite the U.S. having provided China with comprehensive information on its 

internationally approved BSE-related surveillance and mitigation measures. 

o China unilaterally announced a limited market opening for boneless beef in June 2006, 

and then announced 22 burdensome entry conditions. However, these unilateral 

announcements had no effect on the resumption of trade; the U.S. and China need to 

construct mutually satisfactory language for actual export safety certificates prior to 

resumption of U.S. beef exports into China. 

o China had not offered any scientific rationale for its maintenance of the ban. 

Pathogen Standards and Residue Standards for Raw Meat and Poultry Products

• As previously reported, China has applied some non-science-based standards to raw poultry and 

meat imports that are not applied to domestic products. 

• In late 2005 and early 2006, China de-listed fourteen U.S. pork and poultry plants for supposed 

violations of zero tolerance standards for pathogens (generally considered unachievable without 

irradiation) or detection of chemical residues. Most of these plants were re-listed in April 2006 as 

approved to ship product to China. 

• USTR notes the following deficiencies:

o Two raw meat and poultry plants remained de-listed in 2006 without scientific 

justification from China.

o In 2005 and 2006, China continued to uphold maximum residue levels (MRLs) for 

certain heavy metals and other residues that do not conform to Codex or other 

international standards. Moreover, China’s enforcement of zero tolerance rules for 

some residues contradicts Codex guidelines which have been adopted by many of 

China’s major trading partners.

Avian Influenza

• China exhibited improvement in adhering to OIE guidelines by imposing limited poultry bans 

when AI has been found in U.S. poultry (e.g., a limited ban on poultry from New York in early 

2005, a limited ban on poultry from Pennsylvania), rather than a nationwide ban such as the one in 

2004. 

• However, USTR notes that, in 2006, China banned the importation of heat-treated and 
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6. Agriculture32

cooked poultry and poultry products, in contravention of the OIE’s position that products 

heat-treated to neutralize the AI virus should not be banned.

Wheat

• USTR notes that, as in previous years: 

o China’s imposition of a maximum residue level (MRL) for selenium that is below the 

international standard threatened all U.S. wheat exports to China; and 

o Although there is no international standard, China continued to impose a MRL for 

vomitoxin in wheat. USTR noted, however, that China apparently has not enforced 

these measures. 

Food Additive Standards

• USTR notes that China continued to impose overly restrictive standards that block imports 

of many U.S. processed food products. The banned food additives are widely used in other 

countries and are approved by the World Health Organization.

o In July 2005, China notified its proposed Hygienic Standard for Uses of Food Additives to 

the TBT Committee. The document is 237 pages and covers nearly 1,000 commodities, 

it often uses domestic classifications rather than internationally recognized technical 

terms, rendering assessment of the regulation’s impact on specific products problematic.

Fire Blight

• In accordance with a WTO Appellate Body report issued in November 2003, and after two years 

of U.S. urging, in December 2005 China finally consented to lift quarantine restrictions on imports 

of U.S. plum varieties; it still restricted imports of two varieties of apples and other stone fruit 

from the U.S. 

Inspection-Related Requirements 

• USTR notes the following deficiencies:

o Concerns that arose from China’s Decree 73 (Items on Handling the Review and 

Approval for Entry Animal and Plant Quarantine), issued in 2004 to improve AQSIQ’s 

import licensing procedures, persisted, including: 

 Uncertainty created by delays in issuing Quarantine Inspection Permits (QIPs), 

required contract terms and commercial risk; 

 Increased financial risk for exporters shipping commodities to China; and 

 General downward pressure on world prices of commodities such as soybeans.33

o In 2006, foreign industry noted that not only were they subject to limited QIP quantities, 

but that MOFCOM also insisted that some companies use up the majority of a QIP 

before being eligible for another, and required other companies to use up their QIPs or 

be de-listed. These practices make the QIP system less dependent on market forecasts. 

o MOFCOM’s separate import system for commodities such as poultry products lacks 

transparency and flexibility. 

Export Subsidies 

• China committed to eliminate all export subsidies upon its WTO accession. 

 

33 See Items on Handling the Review and Approval for Entry Animal and Plant Quarantine (Decree 73) (June 

2004); see also Administrative Measures for the Entry-Exit Inspection and Quarantine for Grains and Feed 

Stuff (March 1, 2002); see also Administrative Measures for Entry Animal and Plant Quarantine (September 1, 

2002). 
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6. Agriculture32

• USTR notes that in 2005 and 2006, U.S. concerns regarding China’s possible use of subsidies 

and excessive VAT rebate rates for its corn exports persisted. 

7. Intellectual Property Rights34

Legal Framework

• USTR observes that, overall, China’s IPR laws are generally in compliance with the TRIPS 

Agreement, though some improvements still need to be made. 

• China has taken many positive steps in the area of IPR in the past two years, including: 

o Agreeing in July 2005 to take specific actions aimed to increase prosecutions of IPR violators, 

improve enforcement at the borders, counter piracy of movies, audio-visual products and 

software, address Internet-related piracy, and assist small and medium-sized U.S. companies 

encountering China-related IPR problems; 

o Becoming more willing to circulate draft proposals for public comment and to confer with 

interested trading parties and stakeholders on its proposals; 

o Amending rules regarding the transfer of administrative and customs cases to criminal 

authorities; 

o Taking enforcement actions against plants that produce pirated optical discs; 

o In 2006, issuing new measures that move China closer to its 2004 pledge to accede to the 

WIPO Internet treaties, such as a significant Internet-related measure designed to enhance 

protection of electronic data (though more needs to be done to achieve full implementation); 

o Issuance of two new Action Plans for IPR protection in 2006 and 2007, outlining China’s 

intentions to: 

 Draft or revise various laws, regulations, rules and administrative measures on trademark, 

copyright, and customs protection, in addition to several judicial interpretations and 

guidelines 

 Conduct numerous enforcement campaigns, including, inter alia, special crackdowns on 

piracy of textbooks and teaching supplements; cyber infringements; street vendors and 

booths selling audiovisual products; protection of Olympic logos; false use of famous 

brand trademarks; special enforcement checks to protect geographical indications for 

certain food products; and continued special actions against unauthorized computer 

software preloading 

 Implement several day-to-day enforcement measures, such as continuing clampdowns at 

exhibitions and fairs, high incidence areas and sectors, and in wholesale and retail 

commodity markets 

 Ask for public comment on proposed revisions of its IPR laws35

o In 2006, mandating the pre-installation of licensed operating system software in computers, 

and requiring government agencies to buy only computers meeting this requirement;36 and 

 

34 See USTR, 2005 Report to Congress on China’s WTO Compliance, at 63-73 (December 11, 2005); USTR, 

2006 Report to Congress on China’s WTO Compliance, at 70-72 (December 11, 2006). 35 “China’s Action Plan on IPR Protection 2006,” People’s Daily Online, April 30, 2006, available at

http://english.people.com.cn/200604/30/eng20060430_262334.html; “China’s Action Plan on IPR Protection 

2007,” National Working Group for IPR Protection, April 4, 2007, available at http://english.ipr.gov.cn/ 

ipr/en/info/Article.jsp?a_no=67391&col_no=925&dir=200704. 
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7. Intellectual Property Rights34

o Drafting other proposed regulations governing monopolies and the treatment of IPR by 

standards-setting entities. 

• USTR notes the following concerns: 

o China’s IPR laws continued to contain a number of flaws that significantly hamper its 

criminal enforcement (and the 2006 Action Plan does not contemplate reform of the 

criminal laws), such as: 

 High legal thresholds for criminal liability that effectively provide legal safe harbor 

for commercial infringers; 

 Lack of criminal liability for certain acts of copyright infringement; 

 A profit motive requirement in copyright cases; 

 In counterfeiting cases, a requirement of identical trademarks; 

 The distinction between individual and enterprise liability; 

 An array of weaknesses in China’s laws that do not deter, and may foster, some 

infringing activity (e.g., “squatting” of foreign company names, designs and 

trademarks, theft of trade secrets, registration of other companies’ trademarks as 

design patents and vice versa, use of falsified/misleading documents to make 

counterfeiting operations seem legitimate, and bogus indications of geographic 

origin of products); and 

 General lack of minimum, proportionate sentences and clear standards for 

initiating criminal investigations where a reasonable suspicion of criminal activity 

exists. 

o In November 2006, at China’s request to resolve the issue through bilateral talks, the 

U.S. postponed its decision to formally request consultations on the issue of high 

thresholds for criminal liability and other IPR enforcement issues.37

o China’s Customs Administration intensified its efforts to effectively enforce against 

counterfeit and pirated goods intended for export, but some troubling aspects of its 

regulations and implementing rules remain, including: 

 The requirement that infringing goods be auctioned after removal of infringing 

features, as opposed to destruction of such goods not purchased by the right holder 

or employed for public welfare; and 

 An excessively short deadline for a right holder to apply for seizure of suspect goods 

held by the Chinese authorities. 

o China’s legal framework as applied to the pharmaceutical sector is still beset with 

problems, including: 

 Insufficient protection against unfair commercial use of undisclosed test and other 

data presented by foreign companies pursuing marketing approval; 

 Delays in the marketing approval system which provide incentive for counterfeiting; 

and 

 36 However, Chris Israel testified in 2006 that sales data from U.S. industry did not support China’s claim that it 

completed its government software legalization program, and there was no other evidence indicating that China 

had taken steps towards purchasing and using solely legal software. See Piracy and Counterfeiting in China, 

Hearing before the US-China Economic and Security Review Commission, 109th Congress (June 7, 2006) 

(Testimony of Chris Israel, U.S. Coordinator for International Intellectual Property Enforcement before the 

US-China Economic and Security Review Commission). 37 The bilateral talks failed to achieve mutually satisfactory resolution, and the U.S. formally requested WTO 

consultations on April 10, 2007. See China – Measures Affecting Trading Rights and Distribution Services for 

Certain Publications and Audiovisual Entertainment Products, Request for Consultations by the United States, 

WT/DS363/1 (16 April 2007). 
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7. Intellectual Property Rights34

 Inadequate regulatory oversight for China’s domestic pharmaceuticals industry, 

contributing to an environment conducive to counterfeiting. 

Enforcement

• Under the WTO TRIPS Agreement, China is obligated to implement effective IPR enforcement 

procedures, including deterrent-effective civil and criminal remedies. 

• In 2005 and 2006, China continued to sponsor anti-counterfeiting and anti-piracy campaigns, with 

the immediate result of high numbers of seizures of infringing materials. 

• China’s 2006 Action Plan (April 6, 2007) calls for more such “special crackdown efforts” to 

combat IPR infringement. 

• Chinese businesses have increasingly taken an active role in fighting for IPR protection and 

enforcement: 

o Chinese right holders own the bulk of design patents, utility models, trademarks and plant 

varieties in China and have become the chief filers of invention patents. 

o Most of the IPR enforcement measures in China are now conducted at the request of Chinese 

right holders trying to safeguard their interests. 

• The U.S. has also benefited from its increased cooperation with other WTO members, particularly 

Japan, Switzerland and the EC in its pursuit of greater IPR enforcement in China. 

• USTR notes the following concerns:

o Piracy and counterfeiting remained widespread in China during 2005 and 2006, despite 

the government’s anti-piracy campaigns, and despite the increasing number of civil IPR 

cases in Chinese courts. Some trade association reports indicate that the IPR situation 

in China has worsened since 2004, and U.S. industry estimates that levels of piracy in all 

lines of copyright business ranged between 85-93% in 2006. 

o China’s poor enforcement of its IPR laws affects a broad array of industries: film, 

music and sound recordings, publishing, business and entertainment software, 

pharmaceuticals, chemicals, information technology, apparel, athletic footwear, textile 

fabrics and floor coverings, consumer goods, food and beverages, electrical equipment, 

automotive parts and industrial products, among others. 

o In early 2005, USTR conducted an out-of-cycle review, finding that China had not 

addressed serious deficiencies in its IPR enforcement regime. Consequently, USTR 

elevated China to the Special 301 “Priority Watch” list. 

o As in previous years, the high rates of IPR infringement stem from lack of coordination 

among Chinese government ministries and agencies, lack of training, resource 

constraints, lack of transparency in the enforcement process and its outcomes, and local 

protectionism and corruption. 

o Though China committed at the July 2005 JCCT38 meeting to aggressively combat 

movie piracy, including improved enforcement for titles not yet authorized for 

distribution, right holders indicate that there has been very little progress in squelching 

 

38 The JCCT (U.S.-China Joint Commission on Commerce and Trade) is a government-to-government 

consultative mechanism that provides a forum to resolve trade concerns and promote bilateral commercial 

opportunities. The JCCT was established in 1983 and has provided a formal process whereby the U.S. and 

China are able to meet and discuss trade issues of mutual interest and concern, generally on a yearly basis. 
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7. Intellectual Property Rights34

piracy of pre-release titles in several cities. 

o USTR notes that in 2005, the percentage of infringing goods seized at the U.S. border of 

Chinese origin increased to 69% from 63% in 2004, a percentage ten times larger than 

that of any other U.S. trading partner.39

o China’s maintenance of market access barriers, such as import restrictions and 

restrictions on wholesale and retail distribution, makes its domestic market even more 

conducive to IPR infringement by curtailing the ingress of legitimate foreign products. 

Administrative Enforcement

• USTR notes the following concerns: 

o China’s administrative enforcement actions against IPR infringers continued to be 

plagued by the problems noted in previous years: 

 Imposition of extremely low fines (because the value of the infringing goods is based 

on the price for infringing goods, not the genuine goods); 

 Insufficiency of evidence of warehousing infringing goods to prove intent to sell 

them;40

 Infrequency of administrative authorities forwarding administrative cases to the 

Ministry of Public Security for criminal investigation; and 

 Failure to shut down blatant IPR infringement by roaming vendors, retail markets 

and wholesale markets throughout China (e.g., the Silk Street market in Beijing). 

Criminal Enforcement

• USTR notes the following concerns: 

o In 2005 and 2006, despite China’s pledges to apply criminal sanctions to a wider range 

of IPR-infringing activities and to increase the penalties for IPR violations, criminal 

prosecutions stayed low compared to administrative cases, and criminal enforcement 

was not an adequate deterrent for IPR-infringers. 

o U.S. industry continued to complain of the police force’s lack of resources and training 

to combat IPR infringement, as well as an apparent lack of interest in doing so. 

o Prosecution of IPR crimes requires coordination between national and local agencies, 

but coordination remained problematic in 2005 and 2006. 

o As noted above, criminal liability thresholds remain too high and are seldom met. They 

also require proof of sales of infringing goods, which is often not available. 

Civil Enforcement

• Civil actions brought for monetary damages or injunctive relief for IPR infringement continued to 

 39 Data for 2006 show that the percentage of infringing goods seized at the border that are of Chinese origin 

increased to 81 percent; Hong Kong was second with 6 percent. See FY 2006 Top IPR Commodities Seized, 

Department of Homeland Security, United States Customs and Border Protection and United States 

Immigration and Customs Enforcement. Through mid-year FY 2007, China’s share of seized infringing goods 

remained at 81 percent, with a total domestic value of $89.2 million. See U.S. Government IP Enforcement 

Quarterly Update, United States Immigration and Customs Enforcement (July 2007), available at 

www.stopfakes.gov/pdf/Quarterly_Report_FY07Q2_July2007.pdf. 

40 In late 2006, in Shanghai Changning District Court, the Court found a distributor of counterfeit golf clubs 

guilty of “attempt” based primarily on the amount of inventory the distributor had in his possession. Officials 

seized 1,755 counterfeit golf clubs, with a value of RMB4.7 million ($570,000). The defendant was sentenced 

to 18 months in jail and a fine of RMB 30,000 ($3,700). See Prison Sentences for Counterfeit Golf Equipment 

Dealers, TaylorMade-adidas Golf, November 16, 2006, available at www.tmag.com/media/pressreleases/ 

2006/111606_counter.htm. 
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7. Intellectual Property Rights34

increase in 2005 and 2006, due in large part to the ineffectiveness of the administrative and 

criminal enforcement processes. 

• China continued to attempt to upgrade its judicial system, leading to an increase in the 

sophistication of its IPR courts. 

• USTR notes the following concerns:

o U.S. companies continued to criticize the civil enforcement system for local 

protectionism, judges’ lack of technical training, and vague or ineffective court rules 

regarding evidence, expert witnesses, and protection of confidential information.

o Moreover, in the patent area, where civil remedies are of particular importance, a single 

case still takes several years to complete, thereby making the damages provisions that 

China adopted to comply with its TRIPS Agreement less significant.

8. Services41

Financial Services—Banking 

• The five-year phase-in period ended on December 11, 2006, by which time China had committed 

to lift remaining geographic limitations and to permit foreign banks to conduct domestic currency 

business with Chinese individuals. 

o In December 2005, the China Banking Regulatory Commission (CBRC) opened up seven 

additional cities to foreign banks (five more than had been scheduled to be opened by that 

time), bringing the total of Chinese cities in which foreign banks can do business to 25. 

o By September 2006, 191 foreign banks, including numerous U.S. banks, had branches of 

representative offices in China, despite high capital requirements and other barriers. 

o The total assets of foreign banks in China had reached $105 billion, approximately two 

percent of the total banking assets in China. 

o The domestic currency business has expanded greatly, despite some Chinese protectionism in 

this area. 

• USTR notes the following concerns:

o Despite having agreed to allow qualified foreign financial institutions to set up Chineseforeign joint banks immediately after its accession, without enumerating any restriction 

on the percentage of foreign ownership in such banks, China limited the sale of equity 

stakes in existing state-owned banks to a single foreign investor to 20 percent, and 

limited the total equity share of all foreign investors to 25 percent.

o China has continued to protect domestic banks from foreign competition in some ways, 

(e.g., by limiting product innovation by foreign banks).

o China issued Regulations for the Administration of Foreign-Funded Banks in November 

2006 that contain worrisome provisions:

 To be eligible for incorporation in China, foreign-funded banks must show that they 

have had a representative office in China for two years and that their total assets 

exceed $10 billion. 

 After incorporating, these banks may offer full domestic currency services to 

Chinese individuals only if they can show that they have had three years of 

operation in China and two consecutive years of profits. The scope of activities in 

 

41 See USTR, 2005 Report to Congress on China’s WTO Compliance, at 73-88 (December 11, 2005); USTR, 

2006 Report to Congress on China’s WTO Compliance, at 78-95 (December 11, 2006). 
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8. Services41

which foreign banks operating through branches (not subsidiaries) may engage is 

also constrained, in particular with regard to the domestic currency business. 

• Foreign bank branches may only take domestic currency deposits of RMB 1 

million ($125,000) or more from Chinese individuals, and may not make any 

domestic currency loans to Chinese individuals (these restrictions do not apply 

to foreign bank branch dealings with Chinese businesses). 

• Foreign bank branches also may not issue credit cards to Chinese individuals or 

businesses. 

Financial Services—Insurance 

• As of October 2006, with all geographic restrictions and most business scope restrictions lifted, 44 

foreign insurers were doing business in China, including many U.S. insurers. While foreign 

insurers had captured only a six percent share of the national market, they have been expanding 

their operations in China, particularly in major coastal municipalities. 

• U.S. and Chinese industry experts have had several opportunities to discuss their concerns about 

the insurance industry in China with U.S. and Chinese government representatives in working 

group meetings of the China Insurance Regulatory Commission (CIRC). 

• USTR notes the following concerns:

o As previously reported, CIRC issued final implementing rules in May 2004, which have 

been improved and clarified, but remained problematic for U.S. insurers in 2005 and 

2006. 

 Some consider the capital requirements to be too high. 

 Various licensing application procedures remain unclear. 

 The rules regarding branching rights are still inadequate and in some ways 

ambiguous. 

 Long delays in the application approval process are routine, with CIRC as yet 

unable to consistently comply with its own regulatory requirement of 60 days. 

 The rules do not address CIRC’s continuing practice of granting foreign insurers 

new branch approvals on a consecutive basis, while granting domestic insurers new 

branch approvals on a concurrent basis, despite assurances to the U.S. that it would 

stop this unfair practice. 

 Uncertainty remains concerning China’s reinsurance regulations, particularly with 

regard to whether insurers in China must offer cessions to domestic reinsurers that 

would not conform to China’s WTO commitments. 

Financial Services—Credit Cards 

• China committed to eliminate market access restrictions and extend national treatment to foreign 

suppliers providing credit, charge and debit cards, among other things, including the provision and 

transfer of financial information, financial data processing and advisory, intermediation and other 

financial services ancillary to payments and money transmission services. This commitment was 

due to take effect with regard to the RMB business of retail clients by December 11, 2006. 

• USTR notes the following concerns:

o China continued to restrict foreign credit card companies’ access to the Chinese market.

 Banks in China may only issue a credit card with a foreign logo on it if the card also 

carries the logo of China Union Pay (CUP), a body created by the PBOC and owned 

by participating Chinese banks.

 Foreign credit card companies’ networks may only be used to process foreign 

currency transactions; all RMB transactions must go through CUP’s network.
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8. Services41

o China added to these concerns in the second half of 2006, as PBOC-backed CUP 

proposals apparently designed to solidify CUP’s hold on the credit card section came to 

light.

 The proposals designate CUP as the sole provider of payment and money 

transmission services for Chinese consumers for RMB processing, and bar other 

providers from entering this market.

Financial Services—Motor Vehicle Financing

• As previously reported, China implemented its commitment to open up the motor vehicle 

financing sector to foreign non-bank financial institutions without any limitations on market 

access or national treatment in October 2004. 

Financial Services—Financial Information Services

• In its WTO accession agreement, China committed to establish an independent regulatory 

authority to oversee its financial information services sector. 

• USTR notes the following deficiencies:

o To date, China has not established an autonomous regulator for the financial 

information services sector, continuing to rely on Xinhua, the state news agency and a 

major market competitor, to perform regulatory oversight. 

o Xinhua’s issuance of new rules in September 2006 caused great concern in the U.S. and 

elsewhere.42 Among other things, the new rules contravene China’s national treatment 

commitments by barring foreign providers of financial information services from 

engaging directly with domestic Chinese clients. 

 Such foreign suppliers must go through a Xinhua-designated agent; Xinhua has 

designated one agent—a Xinhua affiliate. 

 These restrictions do not apply to domestic providers of financial information 

services, and curtail rights foreign providers of financial information services had 

enjoyed since 1996, before China’s WTO’s accession. 

o After immediate objections from the U.S. and EC, Xinhua stated that the new rules 

would not apply to foreign providers of financial information services until it had issued 

implementing rules. 

Legal Services

• As previously reported, China’s efforts to open its legal services sector to foreign law firms have 

had several shortcomings. Though some U.S. firms have been able to open a second office in 

China, these problems persist. 

• USTR notes that there has been little progress in addressing the previously cited problems 

with establishing foreign law offices in China—economic needs test, unreasonable 

restrictions on types of legal services, and unnecessarily time-consuming procedures. 

Telecommunication Services

• Though in 2005 the U.S. convinced China to commit its telecommunications regulator, MII, to a 

bilateral working group to discuss the problems noted in previous reports, and though in 2006 

 

42 See Administrative Measures on News and Information Release by Foreign News Agencies within China

(September 2006). 
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8. Services41

China pledged to improve its regulations governing the telecommunications services sector to 

better conform to its WTO obligations, little progress has been made in this sector. 

• USTR notes the following concerns:

o High capital requirements (especially for basic telecommunications services) remain, 

effectively barring entry for many potential foreign suppliers.43

o China has not established an independent regulator, depending on the nominally 

separate MII, which continues to exert extensive influence and control over 

telecommunications operations and uses its regulatory authority to disadvantage foreign 

firms.

o MII retains restrictions on what services are eligible for classification as “value-added,” 

relegating several telecommunication services to the “basic” category, which imposes a 

slower liberalization schedule and higher capitalization requirements. This 

classification system is in contrast to international norms and has limited U.S. 

telecommunications firms’ access to the Chinese market. 

o MII’s licensing process remains very slow. As of its 2006 report, USTR was unaware of 

the completion of any domestic or foreign application for a license to provide basic 

services. 

o Though China began internally circulating a draft of its Telecommunications Law in 

2004, it had yet to circulate the draft for public comment. 

Construction and Related Engineering Services

• On accession, China agreed to permit foreign companies to provide construction and related 

engineering services in joint ventures with Chinese companies, limited to foreign invested projects 

and subject to capitalization requirements. Within three years of accession, China committed to 

remove these restrictions and to allow wholly foreign-owned subsidiaries to provide services in 

four types of projects. 

• In November 2006, China agreed to engage in a dialogue on international best practices in the 

construction sector, to take place in May 2007. 

• USTR notes the following concerns:

o In September 2002, China issued its Rules on the Administration of Foreign-Invested 

Construction Enterprises (Decree 113) and Rules on the Administration of ForeignInvested Construction Engineering Design Enterprises (Decree 114). Decree 113 went 

into effect in April 2004; draft implementing regulations for Decree 114 were issued in 

December 2006. These decrees created new and more restrictive conditions than those 

extant prior to China’s WTO accession. Remaining problematic provisions include: 

 Measures barring the same company from providing construction services and 

project management services on a single project have not been changed, though 

implementing rules have not been issued. U.S. companies often provide all of these 

services in combination.

 A requirement that foreign firms obtain qualification certificates, effective October 

2003.

 43 At the JCCT meeting in April 2006, China had committed to make appropriate adjustments to its registered 

capital requirements for telecom service providers. See The U.S.-China Joint Commission on Commerce and 

Trade (JCCT) Outcomes on U.S. Requests (April 11, 2006), http://www.ustr.gov/assets/ 

Document_Library/Fact_Sheets/2006/asset_upload_file91_9286.pdf.
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8. Services41

 A requirement that foreign-invested enterprises incorporate in China.

 High minimum registered capital requirements and technical personnel staff 

requirements that many foreign firms have difficulty meeting.

o Circular 159, which temporarily lifted the incorporation requirements of the previous 

rules, allowing foreign providers of construction services and related construction 

engineering design services to operate on a project-by-project basis, expired in July 

2005. As a result, U.S. and foreign companies’ decisions to participate in projects in 

China are riddled with uncertainty.

o The draft implementing regulations for Decree 114 issued in December 2006 include 

provisions that may restrict market access for U.S. and other foreign companies (e.g., 

they only temporarily suspend the foreign residency and personnel requirements and 

require two years of domestic experience for foreign companies applying for higherlevel licenses).

Express Delivery Services

• China committed to allow foreign express delivery companies in joint ventures with Chinese 

companies to increase their stake over time, and to allow wholly foreign-owned subsidiaries 

within four years of accession. In addition, China committed to establish an independent regulator 

for this sector. 

• In August 2006, China completed its plan to separate the regulatory and operations functions of 

China Post, with the State Postal Administration (SPA) as the regulator and a new state-owned 

entity—the China Post Group Corporation—as conductor of China’s postal business, and 

scheduled to be established in 2006. 

o In September 2006, SPA proclaimed the creation of 31 provincial-level Postal Management 

Bureaus to aid in the regulatory effort. 

• USTR notes the following concerns:

o The eighth draft of the Postal Law, circulated in late 2006, contained troubling 

provisions:

 A minimum weight restriction on domestic and international letters weighing less 

than 150 grams;

 Exclusion of foreign service providers from the domestic express delivery market; 

and

 A tax to fund universal mail service in China.

o The U.S. was frustrated by the State Council’s failure to make public its July 2005 

Postal Reform Plan and to clarify certain outstanding issues (e.g., whether express 

delivery services providers will be required to pay into a fund to support universal mail 

service in China).

Aviation Services

• As previously reported, China’s 2004 agreement to increase market access for U.S. providers of 

aviation services was an important step in trade liberalization. 

• In April 2006, the U.S. and China launched the first round of negotiations for a bilateral Open 

Skies Agreement, contemplated in the 2004 agreement. The U.S. would push for resumption of 

these negotiations in 2007. 

Maritime Services

• The USTR notes no significant developments in the maritime services sector since China’s 2003 
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8. Services41

signing of a bilateral agreement to increase market access for U.S. providers of maritime services. 

Other Services

• As previously reported, in some sectors (e.g., several types of professional services, tourism and 

travel-related services, educational services and environmental services), China has implemented, 

and in some cases exceeded, its commitments to phase in market access. 

• USTR notes the following concerns:

o China continued to treat its commitment to permit twenty foreign films per year as an 

upper limit rather than as a minimum. This policy, along with distribution and 

marketing restrictions and protracted film approval requirements, fosters illegal 

copying and sale of foreign films in China.

9. Legal Framework44

Transparency 

Official Journal

• In accordance with its commitment to establish or designate an official journal for publication of 

its trade-related laws, in March 2006 China released a notice instructing all central, provincial and 

local government entities to send copies of all of their trade-related measures to MOFCOM for 

immediate publication in the MOFCOM Gazette. 

• USTR, having monitored whether all government entities regularly publish their traderelated measures in the MOFCOM Gazette and whether all types of measures are being 

published, notes that observance of the State’s Council’s notice is far from complete.45

Public Comment

• China continued to improve its record in making new or revised laws available to the public in 

2005 and 2006. 

• The U.S. continued to supply assistance to improve Chinese government officials’ appreciation of 

the workings and benefits of an open and transparent rulemaking process. 

• USTR notes the following deficiencies:

o China continued to be inconsistent in complying with its basic notice-and-comment 

commitment.

o China’s deficiency in providing translation of its trade-related laws and regulations 

persisted.

Enquiry Points

• USTR notes that U.S. companies have by and large found China’s enquiry points (where any 

WTO member or foreign company or individual may obtain information) to be responsive, helpful 

and prompt. Some ministries and agencies have also set up websites to supply answers to 

frequently asked questions and other guidance. 

 

44 See USTR, 2006 Report to Congress on China’s WTO Compliance, at 96-100 (December 11, 2006). 

45 At the JCCT meeting in April 2006, it was noted that the “General Office of the State Council of the Chinese 

government has issued a notice requiring that all laws, regulations and other measures of all government 

ministries and agencies at all levels pertaining to or affecting trade in goods, services, TRIPS or the control of 
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9. Legal Framework44

Uniform Application of Laws

• USTR notes the following deficiencies:

o The actual operation of China’s internal review mechanism, established in 2002 to 

examine instances of non-uniform application of trade-related laws, remains unclear.

o Some problems persist with the uniformity China’s application, implementation and 

administration of its trade laws, regulations and other measures (reviewed in the 

sections on Customs, Taxation, Investment and Intellectual Property Rights).

Judicial Review

• In 2005 and 2006, as in previous years, the U.S. continued to monitor the courts designated to 

handle administrative decisions related to international trade issues and intellectual property rights, 

but, so far, foreign companies have not had sufficient experience with these courts to provide 

much data. 

• USTR notes the following deficiencies:

o Judges without little, and in some cases, no legal training (grandfathered in after China 

began requiring judges to be appointed on the basis of merit, education and experience) 

remain in the judiciary.

o Concern about the independence of China’s judiciary persists, with many U.S. 

companies observing that Chinese judges are often influenced by political, government 

or business pressures, particularly outside of China’s big cities.

C. U.S. INDUSTRY REPORTS ON CHINA’S WTO COMPLIANCE

In addition to the annual reports issued by USTR, various U.S. private sector groups also 

issue reports concerning China’s WTO compliance efforts and deficiencies. This section 

reviews several of these reports. 

 foreign exchange shall be published in a single official journal, i.e. , the China Foreign Trade and Economic 

Cooperation Gazette, issued by the Ministry of Commerce.” See The U.S.-China Joint Commission on 

Commerce and Trade (JCCT) Outcomes on U.S. Requests (April 11, 2006), http://www.ustr.gov/assets/ 

Document_Library/Fact_Sheets/2006/asset_upload_file91_9286.pdf.
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1. American Chamber of Commerce—PRC 

In February 2006, the American Chamber of Commerce in China (AmCham) issued its 

White Paper 2006: American Business in China (2006 White Paper);46 in April 2007, AmCham 

issued its White Paper 2007: American Business in China (2007 White Paper).47 These reports 

cover a range of issues concerning the business climate in China, including the impact and 

implementation of China’s WTO commitments. 

Noting that 2007 is the last year of new WTO commitments for China, the 2006 White 

Paper generally indicates that China’s efforts to comply with its WTO commitments have 

created significant inroads and a bright future for U.S. businesses in China: 

This year’s [annual Business Climate] survey confirms that not 

only have U.S. businesses been able to significantly expand the 

range of products and services provided to the domestic China 

market – by far the primary goal of U.S. business operating in 

China – they have expanded investment beyond China’s first tier 

coastal cities and taken advantage of increasingly flexible 

investment structures. 

* * * 

There are very attractive opportunities for American businesses to 

access the China market, and our member companies, optimistic 

on the whole about prospects for continuing success, plan to 

increase investment in China.48

At the same time, however, the 2006 White Paper observes that certain problems 

continued to plague China’s regulatory regime in 2006, noting that, “The list of top-ranking 

 

46 American Chamber of Commerce-PRC, 2006 White Paper: American Business in China (February 2006),

available at http://www.amcham-china.org.cn/amcham/show/content.php?Id=1570&menuid=&submid=. 

47 American Chamber of Commerce-PRC, 2007 White Paper: American Business in China (April 2007), 

available at http://www.amcham-china.org.cn/amcham/show/content.php?Id=2361&menuid=&submid=. 48 2006 White Paper at 6. 
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operating challenges – unclear regulations, bureaucracy, lack of transparency, and inconsistent 

regulatory interpretation – has remained the same since 1999, though members note signs of 

improvement.”49

As with its 2006 White Paper, AmCham’s 2007 White Paper notes the positive impact 

that China’s WTO membership has had on U.S. interests: 

China’s entry in to the WTO has had an enormous positive benefit 

on American exports to China and the competitiveness of U.S. 

firms globally. Between 2002 and 2006, U.S. exports to China 

have grown two and a half times faster than U.S. exports to the rest 

of the world. In the last year, U.S. exports to China increased by a 

third. China has gone from being the ninth to the fourth largest 

export market for the United States. In 2006, U.S. exports grew 32 

percent (USD55 billion versus USD41 billion for 2005). In 2001, 

following China’s accession to the WTO, U.S. exports were 

USD19.1 billion, increasing almost threefold to USD55 billion in 

2006.50

However, the 2007 White Paper goes on to indicate that several problems remain with 

regard to China’s implementation of its WTO commitments, and that while 

The WTO road map transitioned much of the economy to market 

forces . . . the pattern of economic growth of the past 25 years is 

now widely judged unsustainable . . . . The problems include 

severe environmental degradation, inefficient use of scarce natural 

resources, poor capital allocation, an aging population, and 

growing regional income disparities.51 

While indicating that China had made improvement in several areas in 2006, the 2007 

White Paper noted several areas of concern, including the following: 

 

49 Id. 50 2007 White Paper at 8. 

51 Id. 
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AMCHAM-PRC 2007 WHITE PAPER 

Issue Areas of Concern 

Transparency 

“China’s lack of transparency is becoming more obvious as foreign participation shifts 

from export sectors to the broad domestic economy, and from major coastal cities to 

second-tier cities and inland areas. More than 40 percent of members surveyed recognize 

the lack of transparency as one of their top five business challenges in China. China still 

lacks one central repository for all published laws and regulations related to all 

commercial activities in China . . . the opportunity to comment is not established by law 

and the system lacks standard guidelines, including published time limits to offer 

comment.”52

Standards 

“China’s standards setting regime and its inherent lack of transparency are particularly 

opaque and troublesome for firms in a host of sectors, but are particularly so in sectors in 

which the U.S. is most competitive. Also of concern is the promotion of domestic 

technologies under the banner of ‘indigenous innovation.’ In this effort to support 

‘indigenous innovation,’ the Chinese Government is promoting Chinese technical 

standards in ways that may create barriers to entry for foreign companies.”53

The 2007 White Paper notes six general areas of concern: 

• Lack of interagency coordination on standards, conformity assessment and 

technical regulations; 

• Lack of transparency with respect to standards, conformity assessment and 

technical regulations; 

• Current requirements that most certification and testing for regulatory compliance 

be conducted in China by Chinese laboratories and certification bodies; 

• Lack of Chinese participation and investment in global standards processes; 

• Certain environment, health and safety related requirements are being conducted in 

an opaque fashion, potentially without provision of adequate details on technical 

requirements; 

• The convergence of IP and standardization policies, which could hamper U.S. 

efforts to protect patented technology in standardization processes and to compete 

in the Chinese market.54

Intellectual 

Property 

Rights 

“Although it is clear more attention is being paid to IPR protection by the Chinese 

Government . . . the present level of activity of the Chinese Government, although 

substantial, is either not enough or is not of the right kind. From those companies which 

indicated IPR infringement as a problem, 40 percent said the volume of counterfeit of 

their products produced in China increased; 56 percent indicated it stayed the same; and 

only 4 percent indicated the volume of counterfeits decreased . . . material damage to 

China or global operations was felt by 70 percent of those companies where IPR was 

important to their business. . . . For those companies taking administrative action, over 

half of respondents felt the result would offer little or no deterrence to infringers. For 

counterfeiters in China, the risk of seizures, fines or damages resulting from counterfeit 

 

52 Id. at 12. 53 Id. 54 Id. at 42, 44. 
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AMCHAM-PRC 2007 WHITE PAPER 

Issue Areas of Concern 

activities appears to remain relatively inconsequential and can be factored in as a cost of 

doing business.”55

“While the number of criminal cases in China is increasing, the level is still not high 

enough to mark a decrease in the level of infringements. Many attribute this to the 

structure of China’s legal system in which illegal activities must reach specific thresholds 

to be considered criminal; otherwise the matter is handled administratively without the 

threat of jail time. . . . In China . . . organizational restraints or lack of communication 

between agencies results in the IPR case usually being handled by only one agency. The 

infringer receives no punishment for many other laws or regulations being broken under 

the jurisdiction of other Chinese agencies.”56

“[I]n China, patent protection has been weak. Inventors and companies fear theft if they 

showcase their inventions through the public disclosure of patent application, thus 

leaving them unable to raise funds to develop products. In many cases when companies 

develop products, they find they cannot compete against competitors selling fake foreign 

products illegally at low prices.”57

The second draft of China’s revised Patent Law was completed on December 27, 2006. 

“Some previous revision which had strengthened the ability of the patent administrative 

department to enforce patents were weakened or removed.”58

“[T]he number of Web sites with illegal content in China is expanding.”59

Agriculture 

“Technical barriers to trade continue to stymie exports of certain agricultural products, 

while nontransparent trade rules create uncertainty for U.S. exporters and disadvantage 

imports. . . . [T]he lack of clarity in technical rules, and the introduction of new 

measures to regulate agricultural trade [may] provide China with the ability to selectively 

shut off imports.”60

China’s administration of its TRQs contravenes its WTO obligations in two ways: “The 

size of TRQ allocations for commodities such as corn are too small to be commercially 

viable . . . [and] the government does not publish a list of quota holders once the 

allocations have been made.”61

Construction, 

Engineering 

and Design 

Some of the most troubling provisions of Decree 113 (governing construction activities) 

and of the Decree 114 Implementation Regulations (governing engineering and design 

 55 Id. at 39-40. 56 Id. at 40. 

57 Id. at 42. 58 Id.

59 Id. at 42. 60 Id. at 66. 61 Id. at 68. 
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AMCHAM-PRC 2007 WHITE PAPER 

Issue Areas of Concern 

activities) outlined in the 2007 White Paper include: 

• Decree 11362

o “Excessive capitalization requirements (USD38 million for a Special Grade 

construction qualification, i.e. an unlimited qualification to undertake projects 

of all types and value) unnecessarily restrict construction investments. . . . 

[and] unlike international contractors under Decree 113, Chinese contractors 

are not limited to the restricted projects that [wholly foreign-owned 

enterprises] WFOEs are permitted to undertake.”63

o “[T]he concerns mentioned in previous White Papers regarding market 

exclusions, personnel and experience requirements and upgrading of 

qualifications remain unresolved.”64

• Decree 11465

o “The cost of maintaining such a high percentage of foreign technical 

personnel [25 percent of total personnel for wholly foreign owned FIDEs and 

12.5 percent for JV FIDEs; such personnel must be registered architects or 

registered engineers in China, and must also remain in China for at least six 

months per year under Decree 114] and getting them through the relevant 

Chinese registration process [as required by Decree 114] will not only 

significantly inflate the operating costs of the FIDE, but will also render the 

FIDE extremely uncompetitive when viewed against Chinese design 

institutes.”66

o The Decree 114 Implementing Regulations (issued December 2006) mitigate 

the personnel percentage requirements by allowing FIDEs to temporarily hire 

Chinese registered architects or engineers to meet the percentage, and allow 

relaxation of the six-month residency requirement if necessary, but again, 

only temporarily.67

Direct Selling 

“The nature of [China’s] direct selling regulations has raised serious concerns among 

international firms as to whether China has met its WTO commitments to allow direct 

sales in line with common international practices. . . . These concerns are: 1) 

requirements that direct selling companies establish a significant number of fixed 

locations as “service centers” in each urban district where direct sellers sell products, 

which would require 2861 service centers to cover all urban China districts; and 2) 

drastic limitations on direct sellers’ commissions. . . . At the time of [the 2007 White 

Paper’s] writing, the Ministry of Commerce (MOFCOM) has only approved 15 direct 

selling license applications since the Regulations [on the Administration of Direct Selling 

(Regulations)] were announced. Regulations indicate a 90-day approval process, yet the 

application period for the 15 companies that have been approved took from 4-11 months 

 62 See Rules on the Administration of Foreign-Invested Construction Enterprises (Decree 113) (September 2002). 63 2007 White Paper at 74. 

64 Id. at 76. 65 See Rules on the Administration of Foreign-Invested Construction Engineering Design Enterprises (Decree 

114) (September 2002).

66 2007 White Paper at 78. 

67 Id. at 78. 
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AMCHAM-PRC 2007 WHITE PAPER 

Issue Areas of Concern 

to get MOFCOM approval and most have yet to obtain subsequent State Administration 

of Industry and Commerce (SAIC) approval necessary to begin operating direct sales. 

Over 20 other companies that applied in early 2006 are still waiting for approval with 

little clarity on timing or what needs to be done to complete the process.”68

“The Regulations require that the direct selling company shall ensure their direct sellers 

can sell products only within the areas where service centers in the approved provinces 

have been established. However, only three of the 15 companies received approval by 

MOFCOM to conduct direct sales in more than one province in China, which 

significantly restricts the ability to economically expand their business. More 

importantly, since direct selling takes place away from fixed locations, these 

geographical restrictions make it extremely difficult, if not impossible, for companies to 

ensure that their direct sellers are in compliance.”69

“The Regulations drastically restrict the ways that direct selling companies can 

compensate their sales force. Contrary to most industry practice, direct sellers are not 

allowed to develop networks of sellers. In addition, there is a cap [applying to all 

income, including commissions, bonuses, rewards, etc.] limiting the amount of 

compensation based on personal sales revenue to 30 percent that inhibits direct selling 

companies from sufficiently motivating their sales representatives. . . . [and] putting 

direct selling companies in China at a great disadvantage relative to businesses using 

other distribution channels.”70

Banking 

“Although [China’s WTO commitments] have been met, material barriers to market 

access, domestic market development, and global integration remain that thwart efforts to 

improve the efficiency of capital allocation and the quality of economic growth. In 

particular, new banking regulations require considerable capital commitments and thus 

prevent all by the biggest banks from registering locally. These standards have de facto 

made it difficult for well-managed, reputable, but medium-sized banks to enter the 

market.”71

Non-bank 

Financial 

Institutions 

“In areas such as factoring, leasing, auto financing, finance companies, and SME lending, 

regulations are unclear and, in some cases, continue to deny access to foreign 

participants.”72

Insurance “AmCham continues to be concerned . . . that its insurance company members, whose 

products cover a broad spectrum of the insurance industry, are being denied national 

 68 Id. at 82. 69 Id. at 82, 84. 

70 Id. at 84. 71 Id. at 88. 72 Id. at 90. 
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AMCHAM-PRC 2007 WHITE PAPER 

Issue Areas of Concern 

treatment in a variety of ways and the opportunity to fully participate in the growth of the 

industry.”73

“AmCham members continue to experience difficulties and long delays in securing 

approval for their conversion to subsidiaries. . . . The delayed approval on conversion [of 

foreign branches to subsidiaries] will not only reduce the ability of foreign companies to 

contribute to China’s P&C market, but most crucially it undermines China’s commitment 

to honor its WTO obligations by opening the insurance and other financial sectors.”74

Transportation 

and Logistics 

“Joint ventures and wholly owned foreign enterprises (WFOEs) in the logistics industry 

face overly high registered capital requirements compared to international practices. 

Although a recent circular has repealed the USD5 million registered capital requirement, 

approval authorities still insist foreign-invested logistic companies meet the condition. 

Such requirements present a barrier to market entry and expansion for joint ventures and 

WFOEs operating in China. Because such regulations do not apply to domestic 

enterprises, AmCham is concerned that they violate China’s national treatment 

commitment under its WTO agreement. This creates an uneven playing field for foreigninvested companies.”75

“Foreign-invested logistics companies are not qualified to apply for the class A/B 

Forwarder licenses. According to the China Air Freight Forwarding Sales Agency 

Certificate Application Guide, published in March 2006, only joint ventures are qualified 

to apply for [a] class A/B sales agency certificate. This is a regulatory barrier not in line 

with China’s national treatment commitments under its WTO agreement.”76

With an eye toward ensuring that China continues to increase access to its markets in its 

post phase-in period under the WTO, the 2007 White Paper recommends, among other things, 

that the U.S. continue to insist on China’s compliance with its WTO commitments, particularly 

in key areas such as transparency, standards, market access and IPR protection.77

 73 Id. at 104. 74 Id. at 106. 

75 Id. at 122. 76 Id. 77 Id. at 12. 
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2. U.S. Chamber of Commerce 

In September 2006, the U.S. Chamber of Commerce (U.S. Chamber) issued a report 

assessing China’s WTO compliance within the broader context of market access and treatment of 

the U.S. Chamber’s membership within China.78 Like its previous annual reports, the 2006 

report notes “a steadily improving bilateral trade relationship and an overall positive trend in 

China’s moves to liberalize its markets,”79 and that “the bilateral economic relationship 

represents a significant net positive factor for each country.”80 However, the report also 

highlights several areas in which China has not yet fully met its WTO commitments, and states 

that 

China’s leaders currently face a choice: either to narrowly 

interpret WTO commitments and maximize the use of government 

intervention to protect and nurture Chinese industries, or to apply 

the letter and spirit of the WTO and recommit to the broadest 

possible use of markets to drive innovation, job creation, and 

economic growth. 

* * * 

“China needs to demonstrate its credentials as a constructive 

member of the global economy by promptly and fully 

implementing its WTO commitments and ensuring full market 

access. * * * Moreover, as China concludes its phase-in period 

for WTO implementation, it should expand market access that 

underlies and begins to go beyond the letter and spirit of its WTO 

commitments. The U.S. business community viewed China’s 

WTO access [sic] as a floor, not a ceiling, for continued progress.81

 

78 U.S. Chamber of Commerce, China’s WTO Implementation and Other Issues of Importance to American 

Business in the U.S.-China Commercial Relationship (September 2006) (U.S. Chamber 2006 Report), 

available at http://www.uschamber.com/assets/international/china_wto_rdc0609.pdf.

79 U.S. Chamber 2006 Report at 59. 

80 Id. at 3. 81 Id. at 6. 
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Particular areas of concern to the U.S. Chamber are identified in the tables below 

regarding cross-sectoral issues and sectoral issues. In addition to these areas of concern, the U.S. 

Chamber’s 2006 report points to endemic problems with transparency and overly burdensome 

requirements (e.g., unclear regulations, excessive bureaucracy, lack of transparency, and 

inconsistent regulatory interpretation) which contravene China’s WTO’s commitments, and 

violate the principles of non-discrimination and national treatment.82

U.S. Chamber 2006 Report 

Cross-Sectoral Issues 

Intellectual Property Rights

The report notes that China’s failures in protection and enforcement of IPR remain its most serious 

deficiencies with respect to fulfillment of its WTO commitments. According to the report, “not only has 

the IPR situation not significantly improved for the Chambers members, but “if anything, the climate 

has worsened, as more and more small- and medium-sized enterprises ... complain of the dramatic 

impact of counterfeits on their businesses worldwide.”83

“There have been some positive developments since the publication of the [2006] Action Plan [on IPR 

protection], including a recent crackdown on copyright policy at the retail level, the issuance of 

regulations on the protection of copyright works on the Internet, regulations intended to promote the 

transfer of administrative enforcement cases to the police, and regulations on the protection of IP at 

trade exhibitions.”84

The report urges “China’s leadership [to] take bolder and more effective measures to generate tangible 

results that will lead to true deterrence and a substantial decrease in IPR infringement, with particular 

attention to the level of trademark counterfeiting and copyright policy. This will require allocation of 

substantially greater enforcement resources at the local level—particularly in hotspots such as 

Guangzhou and Shenzhen—improved laws and regulations, careful implementation of enforcement 

action plans, plans, coordination and accountability among IPR enforcement agencies, and a 

substantially higher level of transparency regarding the government’s enforcement activities.”85

Industrial Policy

China’s use of industrial policies to foster development of strategic sectors could erect market access 

barriers to U.S. companies and undermine legal protections for foreign technologies. China has been 

 

82 Id. at 9. 

83 Id. at 15. 84 Id. at 15. 85 Id. at 20. 
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U.S. Chamber 2006 Report 

Cross-Sectoral Issues 

drafting provisions which could adversely affect U.S. businesses in a wide array of areas, including 

antitrust law, patent law reform, subsidies, government procurement, price controls (especially in health 

care), backdoor local content requirements, restrictions on foreign investment, unnecessary and 

unmanageable capitalization requirements, capital controls and standards policy.86

China’s proposed Anti-Monopoly Law (AML) may be problematic: Chinese officials have made 

statements that indicate that the AML will target multinational companies in China that occupy market 

positions desired by favored domestic companies. Both the Chinese public and many government 

officials seem to misinterpret what the appropriate aims of the AML should be, presuming that 

companies which have significant market share and/or robust portfolios have violated or are likely to 

violate the AML. The AML also contains provisions that may negatively impact U.S. companies (e.g., 

rigid numeric thresholds for establishing dominance and proscription of selling or buying products at 

“unfairly” high/low prices or refusing to trade “without justification”). Moreover, the AML’s treatment 

of IPR is ambiguous, leaving room for potential abuses of discretion in punishing foreign investors.87

China’s State Intellectual Property Office (SIPO) has proposed amendments to China’s patent law, some 

of which seem to have been crafted to enhance overall product quality, to bolster the operation and 

efficacy of China’s patent system and to harmonize the system with international norms. Certain 

proposed revisions, however, could potentially hamper innovation and trade by undermining inventors’ 

ability to acquire and enforce patents on novel, useful and non-obvious innovations.88

Subsidies

The report notes that China submitted its first subsidies notification four years behind schedule, and that 

the notification was incomplete.89 

“While we may sympathize with the difficulty China faces in identifying such subsidies, the continued 

failure of China to produce information in this area is a very serious deficiency and a clear violation of 

China’s commitments to the WTO.”90

The report also observes that the rapid expansion of China’s steel industry raises questions about 

China’s support for the industry’s growth.91

Government Procurement

The report notes that while China has taken steps to enhance transparency, curtail corruption and 

eliminate local protectionism, it has also limited foreign companies’ access to government 

procurement.92

 86 Id. at 23-24. 

87 Id. at 24-25. 88 Id. at 26. 

89 Id. at 26. 

90 Id. at 27. 

91 Id. 
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U.S. Chamber 2006 Report 

Cross-Sectoral Issues 

The report urges China to fulfill its promise to begin negotiations for membership in the Government 

Procurement Agreement (GPA), and to revise its government procurement regime in accordance with 

the principles of the GPA.93

The report notes its apprehension regarding the possible precedent-setting significance of China’s stated 

preference for WAPI in government procurement. In addition, the report observes that China made 

three “urgent” (and therefore not requiring the normal comment period) notifications to the WTO 

regarding its WAPI Notice; China’s intentions behind its WAPI Notice and its filing of these 

notifications are unclear.94

Standards

The U.S. Chamber “is encouraged that China has recently become more deeply engaged in international 

standards-setting bodies and introduced various standardization system reforms.”95

However, the report highlights several troubling practices on the part of the Chinese government that 

indicate it might attempt to use standards policies in a protectionist and discriminatory manner: 

• The implementation of national standards that deviate from existing, widely adopted international 

standards; 

• The creation of technology standards in instances where voluntary, market-based standards would 

be more suitable and would be less likely to pose barriers to trade; and 

• The adoption of policies that would compel holders of essential patents to license their 

technologies under low-cost or royalty-free terms, engendering a de facto technology transfer 

requirement in certain cases in potential contravention of TRIPS Articles 30 and 31. 

• The 11th Five-Year Plan promotes the idea of “self-reliant innovation” with an eye toward 

increasing domestic research and development, and decreasing reliance on foreign technologies.96

China applies, or is seeking to apply, divergent standards to products and services in several industries, 

including telecommunications, recording media, automotives, distilled spirits and information 

technology.97

Distribution, Direct Selling and Franchising Services

Distribution Services

“In the last year, the Chinese government has implemented improvements in the distribution license 

application and approval process, including resolution of outstanding tax and customs issues.” In 

addition, MOFCOM has directed local commercial bureaus to start processing the backlog of 

applications.98

 92 Id. 93 Id. at 28. 

94 Id. at 28. 

95 Id. at 29. 96 Id. at 29-31. 

97 Id. at 31. 

98 Id. at 33. 
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The U.S. Chamber notes that despite these improvements, product service restrictions and inconsistent 

national treatment still riddle China’s distribution services licensing process.99

The report highlights the following problems: 

• Provisions in the April 2004 regulations that permit local approving authorities to refrain from 

granting wholesale distribution licenses in cities that have not yet devised urban commercial 

network plans (which most cities have not done) may act as de facto constraints on foreign 

wholesalers.100

• Article 18 of the Measures for the Administration on Foreign Investment in the Commercial 

Sector limits the capital contribution of a foreign investor in a JV retailer to 49 percent if the JV 

retailer opens more than thirty stores in China and sells particular commodities (including books, 

magazines, pharmaceuticals, chemical fertilizers, processed oils, sugar, cotton, tobacco, CDs and 

DVDs, among others). These restrictions do not apply to domestic retailers and disadvantage U.S. 

businesses.101

• Though China’s laws impose reasonable minimum registered capital requirements on foreign 

investors in distribution services (approximately $60,000 for wholesalers and approximately 

$36,000 for retailers), MOFCOM typically asks U.S. retailers to increase their registered capital in 

amounts ranging from $1 million to $2.1 million each time they apply for a new outlet. Domestic 

retailers are not subject to any such provision or practice.102

Direct Sales

China’s implementing regulations for direct sales do not meet international standards and are inconsistent 

with China’s WTO commitments. 

• Volume bonuses and fees for other services are prohibited by provisions barring companies from 

paying distributors commissions greater than thirty percent of their individual retail sales; no other 

sector involving commercial sales is subject to such a provision. 

• The new chain selling regulation effectively prohibits traditional multi-level marketing plans that 

are allowed in nearly 170 countries and that are fundamental to the compensation arrangements of 

over ninety percent of direct sales companies around the world. 

• The current direct selling licensing system is not transparent. 103

Franchising Services

Measures governing franchises contain disconcerting provisions, some of which needlessly constrain the 

traditional franchising model (i.e., one such provision mandates that franchisers must own and operate at 

least two units in China for one year prior to offering franchises in China), and some of which are 

ambiguous.104

Conformity Assessment

The U.S. Chamber notes that China has not granted accreditation to any foreign-invested conformity 

 99 Id. at 33-34. 

100 Id. at 34. 101 Id.

102 Id. 103 Id. at 34-35. 104 Id. at 35. 
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Cross-Sectoral Issues 

assessment bodies, so exporters often must have their products tested in a Chinese lab when the products 

have already been tested elsewhere. Chinese agencies also have overlapping, duplicative testing 

requirements that increase costs and delays for imported products, particularly for radio and 

telecommunications equipment, medical equipment and automobiles.105

Investment Restrictions

The U.S. Chamber notes that China has issued an assortment of decrees that place onerous restrictions 

on foreign investors (e.g., requiring foreign companies with roughly $100 million in sales in China to 

advise Chinese authorities of proposed mergers, restricting foreign acquisition of certain manufacturing 

companies, and discouraging foreign involvement in China’s emerging industries). The U.S. Chamber 

further observes that, “These provisions are in addition to the longstanding barriers to entry created 

through unreasonable high capitalization requirements (notably in the financial services industry), 

restrictions on the legal form through which companies can operate in China, and unwieldy geographic 

operating restrictions.”106

Several U.S. Chamber members report that heightened government scrutiny has disrupted their 

transactions.107

“In a range of sectors, from automotive to financial services and energy, to telecommunications and 

postal services, China appears to be accelerating the implementation of barriers to investment by foreign 

entities.... These restrictions, which will only retard the growth and development of the Chinese 

economy, are increasingly seen as monopolistic tools by industrial planners to shield inefficient or 

monopolistic enterprises from competition.... The broad application of investment barriers under such 

auspices—including increasing restrictions on foreign acquisitions of Chinese companies—is a deeply 

worrisome trend and stands counter to the market-oriented principles that have been the basis for much 

of China’s economic success over the past few decades.”108

Customs

The U.S. Chamber notes that customs clearance procedures are inefficient and inconsistent, with both 

systems and fees varying from port to port. Moreover, customs clearance operations have limited hours 

and erratic customs Electronic Data Interchange systems that trigger considerable delays when they 

crash (and are run by e-ports and private firms which charge exorbitant fees for their services).109

 105 Id. at 36-37. 106 Id. at 37. 

107 Id. at 37. 108 Id. at 10. 

109 Id. at 38. 
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Sectoral Issues 

Agriculture 

China continues to apply non-transparent sanitary and phytosanitary measures that have no scientific 

justification and add risk premiums to the imported market price of agricultural products. One such 

measure is Decree 73, which requires the inclusion of Chinese quarantine requirements as a contract 

term in all contracts for the importation of soybeans and other products subject to the quarantine entry 

process. This could shift all of the economic risk of compliance with Chinese quarantine and food 

safety requirements to the exporter, and could also lead to government-sanctioned defaults on 

agricultural products contracts.110

The U.S. Chamber notes its concern about China’s use of its automatic licensing policy to discriminate 

against foreign enterprises by issuing licenses only to domestic companies. 111

The U.S. Chamber observes that China has not yet opened its market to U.S. beef, and that China’s 

insistence on further technical discussions on BSE, as well as its possible issuance of new sanitary and 

phytosanitary measures, may stymie progress in this area.112

Intellectual property theft remains a significant problem in the agricultural-chemical industry, with one 

industry federation estimating that up to thirty percent of agricultural-chemical products sold in some 

areas of China are counterfeit (and some of those products are exported).113

On a positive note, the U.S. Chamber observes that China’s demand for corn has increased, and that 

corn could become an important market for U.S. exporters.114

Audiovisual Products 

The U.S. Chamber notes that “In addition to the lax enforcement of IPR, market access barriers inhibit 

providers from building a legitimate audiovisual (AV) market; foreign-owned companies are not 

allowed to hold a majority share of distribution companies, and are completely forbidden from 

publishing AV products.”115 Also, China bars foreign-controlled retailers from acquiring retail AV 

licenses, precluding U.S. companies from selling legitimate DVD products in important foreigncontrolled hypermarkets.116

“In contrast to the difficulties in selling legitimate AV products, there is little government intervention to 

prevent the plethora of illegal DVD stores openly selling pirated goods.”117 Moreover, if retailers, 

 

110 Id. at 39. 111 Id. at 39. 112 Id. 

113 Id. 114 Id. at 40. 

115 Id. 116 Id. 117 Id. 
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distributors or manufacturers are caught, the artificially high criminal thresholds often prevent 

prosecution.118

Copyright violators also take advantage of China’s film import quotas, distribution duopoly and release 

delays for distribution of approved films, filling the resulting void with illegal products.119

China has recently instituted a moratorium on the showing of foreign films in order to bolster its 

domestic film industry, thereby distorting the market and increasing demand for pirated versions of 

foreign films.120

China also inhibits U.S. participation in its broadcasting sector by limiting the amount of foreign 

programming permitted and the number of outlets available for foreign programming.121

Automotive 

The U.S. Chamber notes that China has complied with several of its fundamental WTO commitments in 

the automotive sector by lowering tariffs, starting to develop the process of permitting wholly foreignowned vehicle distribution outlets, and easing restrictions on the creation of auto financing entities.122

However, the U.S. Chamber observes that China has strengthened discriminatory provisions in its laws 

that discourage the importation of auto parts and encourage the use of domestic technology. In July 

2006, China lifted some portions of these measures until 2008.123

The report notes that, as in other sectors, IPR violations represent a significant and increasing challenge 

for U.S. businesses, particularly at the local level, despite China’s efforts to strengthen its IPR laws and 

fines.124

As noted above under “Standards,” China continues to apply new and unique automotive standards for 

its marketplace. This practice is not only injurious to U.S. auto businesses by adding extra burdens, but 

compromises China’s health and safety directives, hampers efforts to harmonize global auto standards, 

and keeps China from fully integrating in the global automotive industry.125

Aviation 

Though China did not commit to liberalize its aviation services sector, it has made considerable progress 

in opening its market to U.S. carriers. However, the U.S. Chamber observes that China’s aviation 

 118 Id. 119 Id. 120 Id. at 41. 

121 Id. 122 Id. 

123 Id. at 42. 124 Id. 125 Id. 
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services sector remains lacking in key areas: 

• Technical management techniques are expensive and inefficient; 

• In contravention of the spirit of China’s WTO commitments, China maintains restrictions on 

direct hiring. Current laws require foreign airlines to go through the Foreign Airlines Service 

Corporation (FASCO) for assignment of personnel, limit employment contracts to two year fixed 

terms (with extension options), and require foreign airlines to pay employees through FASCO, 

without knowing what portion of the wages are passed on to the employees. This puts foreign 

carriers in the untenable position of deciding between paying excessive fees to renew contracts of 

trained employees, or investing in the hiring and training of new employees every two years.126

The U.S. Chamber urges China to allow U.S. carriers to take part in airport and aviation fee 

development, which would increase transparency and understanding of the fees and the rationale 

underlying them.127

Energy 

China maintains a number of market access barriers in its oil sector, despite having made some progress 

in liberalizing it. These barriers include: 

• Restrictions on trade in crude oil and petroleum products by foreign investors; 

• Specific requirements for wharf size and product capacity that impede non-state traders 

importation of petroleum products; and 

• Stringent regulatory controls on foreign investment in wholesale and retail undertakings (e.g., one 

provision requires a Chinese JV partner to establish more than 30 retail stations).128

In addition, newly proposed regulations may violate China’s commitment to remove all restrictions on 

foreign participation in the processed and crude oil products market by December 11, 2006. These 

regulations put forward high thresholds for foreign entrants, and are vague with regard to the issue of 

whether supply contracts with state-owned enterprises will be necessary, or if wholly foreign-owned 

investment will be allowed.129

Express Delivery Services 

Despite having committed to unlimited market access outside of China Post’s monopoly for foreign 

international and domestic courier services, and having pledged to not rescind the liberal market-access 

rights it had already granted to express delivery service (EDS) suppliers, China has repeatedly attempted 

to constrain foreign involvement in its EDS business. The U.S. Chamber enumerates some of the 

regressive steps China has taken in this regard, including: 

• Requiring foreign EDS suppliers to submit entrustment applications to China Post that are granted 

for limited time periods and have not been recorded at the local level, thereby requiring 

duplicative entrustment applications and limiting market access; 

• Constraining wholly foreign-owned enterprises’ ability to provide the complete range of 

international freight forwarding; 

 126 Id. at 43. 

127 Id. 128 Id. at 43-44. 

129 Id. 
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• Drafting revisions to China’s postal law, not submitted for public comment, that purportedly 

would 

o Create a new licensing system in addition to entrustment; 

o Narrowly define “express delivery services” contrary to its WTO commitments; 

o Incorporate national treatment violations for domestic delivery services, 

o Confer new inspection and enforcement powers upon a state postal regulatory authority 

without government oversight; 

o Grant China Post a letter delivery monopoly (with two exceptions: international express letter 

delivery, and letters and certain official documents of more than 150 grams; the second 

exception is not available to foreign-invested enterprises); 

o Subject mergers and acquisitions of the China operations of EDS companies to review and 

approval by the State Postal Bureau (SPB); 

o Require EDS companies (except for China Post) to pay a tax to the Universal Postal Service 

Fund, which China Post may use to subsidize its own EDS; and 

o Confer several other competitive advantages upon state-owned EDS providers.130

Freight Forwarding and Logistical Services

China issued revised international freight forwarding (IFF) rules on December 1, 2005, that implement 

China’s pledge to permit complete foreign ownership of IFF enterprises.131 However, China’s Civil 

Aviation Administration (CAAC) issued regulations that preclude wholly-foreign owned IFF enterprises 

from providing the full range of IFF services by denying them the Air Freight Sales Agency Licenses 

necessary to book cargo on both international and domestic flights.132 

Financial Services 

The U.S. Chamber notes that “Chinese households have access to very few financial services, have few 

options for investment, and because their funds have to be placed with the state banks, have very low 

returns on their savings.”133

China has made progress toward meeting its WTO commitments regarding the financial services sectors, 

including opening its health, group and pension/annuity insurance markets to foreign providers, 

removing geographic restriction on the banking sector on or before its commitment dates, enhancing 

transparency and streamlining its licensing processes (though some national treatment concerns remain 

with regard to licensing procedures).134

China obstructs market access for foreign securities firms. Regulatory restrictions provide for foreign 

investment in foreign securities firms in two ways: through minority ownership (33%) in JVs with 

 130 Id. at 44-46. 131 Id. at 46. 

132 Id. at 46. 133 Id. at 47. 134 Id. at 48. 
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limited licenses or minority ownership (25%), along with legally shaky management control, in 

restructured securities companies. Both methods are suboptimal for foreign investing institutions.135 

With respect to the banking and securities sector, the U.S. Chamber urges China to: 

• Allow full ownership for foreign financial services firms; 

• Permit foreign financial services firms to provide cross-border services; 

• Increase transparency in the regulatory regime; 

• Allow foreign banks to open more than one branch per year; 

• Eliminate the current twenty percent cap on foreign investment in Chinese banks; 

• Remove all non-prudential criteria that constrain ownership, operation, or juridical form of foreign 

financial enterprises; and 

• Permit U.S. financial firms to own 100 percent of the equity in Chinese security firms.136

In the insurance sector, the U.S. Chamber notes that while China removed some geographic restrictions 

and most business scope restrictions, concerns remain in several areas: 

• Restrictions on juridical form (branch, subsidiary or JV) of foreign insurance companies; 

• Limitations on ownership of investment; 

• National treatment shortcomings, particularly with regard to: 

o China’s practice of granting foreign firm branch approvals on a consecutive basis while 

granting domestic branch approvals concurrently; and 

o Reinsurance regulations that require right of first refusal for domestic reinsurers for 50 

percent of each primary company’s reinsurance program and solicitation of reinsurance from 

two domestic insurers, bar direct insurers from reinsuring more than eighty percent of a single 

risk, and require direct insurers to obtain approval from the China Insurance Regulatory 

Commission (CIRC) for reinsuring with affiliates; and 

• Transparency deficiencies in insurance regulatory processes.137

The U.S. Chamber urges China to remedy not only the above deficiencies, but also to expand its newly 

established private pension industry, amend tax laws to allow employers to make tax-deductible 

contributions to employees’ pension plans and permit tax deferrals for individuals who contribute to 

their own pension accounts, and continue to lift geographic and business scope restrictions on foreign 

insurance companies.138

Medical Technology 

The U.S. Chamber notes several deficiencies in China’s medical technology sector: 

• Chinese regulatory agencies’ persistent prejudicial treatment of U.S. exporters of medical devices; 

• A proposed medical technology monitoring system that would impose price controls and profitmaking restrictions; 

• Opaque and redundant product testing and re-registration procedures that are superfluous and 

costly, and that limit market access; and 

• State Council opinions that call for increased financial support for domestic industries, heightened 

 135 Id. at 48-49. 

136 Id. at 49-50. 137 Id. at 50-51. 138 Id. at 52. 
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scrutiny of foreign mergers and acquisitions, and increased tariffs on imported goods.139

Pharmaceuticals 

The U.S. Chamber highlights a number of areas of concern regarding China’s pharmaceuticals sector, 

including: 

• Limits on U.S. industry’s commercial opportunities and restrictions on patient access to new 

medicines due to fundamental flaws in China’s health care system; 

• A growing market for counterfeit pharmaceuticals, and a criminal supplier network that has grown 

more and more elaborate and experienced (though the U.S. Chamber welcomes the recent 

approval of the Shanghai Initiative, which grants police agencies the power to decide on their own 

whether to initiate criminal investigations when given leads on counterfeiting activities); 

• Increasing use of price cuts to address burgeoning health care costs, a short term solution which 

could potentially smother the introduction of new pharmaceuticals to the Chinese market; 

• Lack of transparency in pricing, regulatory and IPR policies; 

• Duplicative approval requirements for foreign products; 

• An unreasonably high threshold for criminal IPR prosecution that a counterfeit drug must “be 

harmful enough to endanger human health;” and 

• Current IPR regulations’ failure to prohibit the direct or indirect supplying of bulk active 

pharmaceutical ingredients to drug counterfeiters, and lack of procedural precautions requiring 

licensing and certification of chemical manufacturers to make, sell, distribute and export active 

pharmaceutical ingredients.140

Publications 

The U.S. Chamber notes that China has failed to meet fully its commitment to permit foreign-invested 

enterprises in China to import and distribute foreign books, newspapers and magazines (scheduled to be 

met by 2004). While China has indicated that foreign businesses may distribute publications in China, it 

retains measures that restrict the distribution of imported publications to certain state-owned enterprises, 

without justification.141

Sound Recordings 

The U.S. Chamber indicates that inadequate IPR enforcement and the erection of considerable market 

access barriers have helped foster an environment very conducive to IPR infringements in the recording 

industry in China, citing an estimate that the U.S. recording industry lost over $200 million in 2005 to 

pirate sales in China.142

These market access barriers include: 

• Curtailment of U.S. record companies’ activities in China by preventing them from (1) holding 

majority ownership in their investments, (2) developing talent, and (3) expediting the delivery of 

their legitimate products to the market; 

 139 Id. at 52-53. 

140 Id. at 53-55. 141 Id. at 55. 142 Id. at 55. 
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U.S. Chamber 2006 Report 

Sectoral Issues 

• Inconsistencies in the censorship clearance process which disadvantage foreign producers (e.g., 

foreign product is subject to Chinese government censorship while domestic producers may “selfcensor”); 

• Criminal penalties insufficient to deter IPR violators, and too few investigations of IPR violations; 

and 

• Inadequate protection of electronic data, which could be improved through speedy implementation 

of the WIPO Internet treaties.143

Telecommunications Services 

While noting that China agreed to consider reducing its extremely high capitalization requirements for 

basic telecommunications licenses, the U.S. Chamber also observes that China has taken few steps in 

this regard, and that overall China continues to maintain barriers to market entry in the 

telecommunications sector.144

These market access barriers include: 

• A requirement that foreign entities wishing to participate in China’s telecommunications market 

must enter into JVs with one of the existing state-owned telecommunications carriers; 

• The aforementioned high capitalization requirements for basic service licenses; 

• The abnormally limited scope of permissible services under a value-added services license; 

• The unduly lengthy and complex license application process; 

• Limits on foreign investment in a telecom licensee; and 

• Lack of transparency and legal stability in the current telecom laws.145

3. US-China Business Council 

The US-China Business Council (USCBC) compiled, for 2005 and 2006, a WTO 

Scorecard covering a number of China’s services commitments (USCBC Scorecard).146 The 

USCBC reported the following regarding successes and failures of China’s compliance with 

certain services commitments. 

 143 Id. at 55-56. 144 Id. at 56. 

145 Id. at 56-58. 

146 See US-China Business Council, China’s WTO Commitments, 2005-06 (September 14, 2006), available at 

http://www.uschina.org/public/documents/2006/09/china-wto-commitment-scorecard.pdf.
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2005

Advertising: 

 China had met its commitment to open advertising services to wholly-owned 

foreign-owned enterprises (WFOEs)147

Banking: 

 China met its commitment to open local currency business to foreign financial 

institutions in Ningbou and Shantou by December 2005; China in fact exceeded 

the commitment by opening up in five additional cities. 

Insurance: 

 China met its commitment to (1) eliminate compulsory cession requirements for 

foreign non-life insurers, and (2) reduce foreign insurers’ total asset requirement 

from $300 million to $200 million by December 2005. 

Other: 

 China opened courier services to WFOEs, but still imposed business scope 

limitations at odds with its WTO commitment. 

 China opened technical testing services to WFOEs, but still imposed business 

scope limitations. 

 China opened freight inspection services to WFOEs, but companies had problems 

obtaining licenses. 

 China opened hotel and restaurant services to WFOEs. 

 China opened freight forwarding agency services to WFOEs by issuing in 

December 2005 Administrative Measures on Foreign Investment in International 

Freight Forwarding Agency Services. However, China’s Civil Aviation 

Authority thereafter issued regulations that limited foreign companies’ ability to 

book space for air cargo. 

2006

Architectural, Engineering and Urban Planning Services: 

 China opened urban planning services to WFOEs, effective May 1, 2003.148

 China issued draft measures to open engineering, integrated engineering and 

architecture services to WFOEs, but final measures had not been issued.149

 

147 See PRC State Administration of Industry and Commerce and PRC Ministry of Commerce, Management Rules 

on Foreign-Invested Advertising Companies (issued March 2004, effective December 10, 2005). 

148 See PRC Ministry of Foreign Trade and Economic Cooperation and PRC Ministry of Construction, Regulation 

and Management of Foreign-Invested Urban Planning Services (issued February 2003, effective May 1, 2003). 
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Banking: 

 China committed to: (1) eliminate geographic limitations on local currency 

business for foreign financial institutions, (2) permit foreign financial institutions 

to offer services to all Chinese clients, and (3) eliminate all non-prudential 

measures limiting ownership, operation and juridical form of foreign financial 

institutions. China’s CBRC issued in August 2006 a draft proposal to require 

foreign banks to set up Chinese-incorporated subsidiaries to benefit from these 

openings. CBRC was to issue detailed rules in November 2006.150

Distribution and Retail: 

 China committed to open distribution of chemical fertilizers, processed oil and 

crude oil to joint venture and WFOE wholesalers and commission agents. China 

issued draft regulations applicable to WFOEs but the regulations could limit 

business scope.151

 China committed to open retail sale of chemical fertilizers to WFOE retailers with 

thirty or fewer outlets. China apparently had not yet issued draft regulations to 

accomplish this commitment. 

 China committed to open retail sale of motor vehicles to foreign majority-owned 

chain retailers with over thirty outlets. China apparently had not yet issued draft 

regulations to accomplish this commitment. 

Insurance: 

 China committed to open reinsurance, large scale commercial risk insurance, 

international marine, aviation and transportation insurance and reinsurance to 

WFOEs. CIRC issued regulations (effective December 2005) to open up some 

types of reinsurance to WFOEs but the regulations failed to address all aspects of 

China’s commitment. 

Telecom: 

 China committed to (1) eliminate geographic restrictions on mobile voice and 

data services for foreign joint ventures, and (2) increase the geographic scope of 

domestic and international telecom services to include 13 new areas, and (3) to 

 149 See PRC Ministry of Commerce, Draft Administrative Measures on Foreign-Invested Construction and 

Engineering Service Enterprises (released October 2005). A press release by the U.S. Treasury Department 

indicates that, with respect to construction and engineering services: “In March [2007], China issued 

implementing regulations that relaxed residency requirements, allowing regulators to recognize the foreign 

qualifications of license applications of technical experts.” See U.S. Treasury press release HP-419: 

Developments Since the First Meeting of the Strategic Economic Dialogue in December 2006 (May 23, 

20077); available at http://www/treasury.gov/press/releases/hp419.htm.

.

150 See China Banking Regulatory Commission, Regulations for the Administration of Foreign-Funded Banks

(November 2006). 151 See Draft Measures on the Wholesale Distribution of Crude Oil and Processed Oil (December 2006). 
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increase the foreign ownership cap to 35%. China apparently had not yet issued 

draft regulations to accomplish these commitments. 

4. National Association of Manufacturers 

The National Association of Manufacturers (NAM) issued its “Review of China’s 

Compliance with its WTO Commitments” (NAM 2006 Report) on September 18, 2006.152 

Quoting one representative of a major U.S. company who asserted that China “is our most 

important foreign market—period,”153 NAM also noted that 

[M]anufacturers currently exporting to China or interested in 

entering the market have expressed concern about the difficulty of 

overcoming trade barriers, many of which appear to be inconsistent 

with China’s WTO obligations. . . . [M]any import-competing 

U.S. manufacturers . . . believe that China’s trade and financial 

policies, including its currency exchange rate policy, put them at 

an unfair disadvantage and caused a substantial loss of sales in the 

United States. Manufacturers in the metal-making and fabrication 

sectors . . . appear to be especially affected. U.S. steel producers, 

in particular, are concerned that China’s rapid development of its 

own steel industry will eventually lead to a flood of cheap imports 

in the United States. For U.S. manufacturers, then, trade with 

China presents a very mixed picture—major new trade 

opportunities in a rapidly growing market and more intensive 

competition from Chinese-made products and outsourcing by U.S. 

manufacturers to take advantage of lower manufacturing costs in 

China.154

The NAM 2006 Report highlights five key areas of concern with China’s WTO 

compliance: “currency undervaluation; counterfeiting and piracy; industrial policy and the VAT 

 

152 The National Association of Manufacturers, Review of China’s Compliance with its WTO Commitments – 

Comments Submitted to the Trade Policy Staff Committee (September 18, 2006), available at 

http://www.nam.org/s_nam/sec.asp?CID=420&DID=418.

153 NAM 2006 Report at 2. 154 Id. 
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program; direct and indirect industry and export subsidies; and deficiencies in standards and 

regulatory policies.”155 The following table summarizes NAM’s findings in each of these areas. 

Issue NAM 2006 Report Findings 

Currency 

Undervaluation 

Noting that China’s currency is estimated to be undervalue by as much as 40 percent, the 

NAM 2006 Report indicates that China’s undervaluation of its currency may violate GATT 

Article XV, which “states that members should not take exchange rate actions which 

‘frustrate the intent of the provisions of this Agreement.’ The intent of the agreement . . . is 

the objective of ‘entering into reciprocal and mutually advantageous arrangements directed 

to the substantial reduction of tariffs and other barriers to trade.’ Article XV clearly 

recognizes the relationship between exchange rates and trade and plainly envisions cases in 

which a member company could take exchange rate action which would ‘frustrate’ the 

intention of the trade agreement.”156

Counterfeiting 

and Piracy

The NAM 2006 Report observes that counterfeiting and piracy in China have spread from 

media products, computer software and luxury products to “a wide range of consumer and 

industrial products, including auto and truck parts, pharmaceuticals, personal care products, 

aircraft parts, testing equipment, electrical control equipment and commercial door fixtures.” 

Moreover, the NAM 2006 Report notes that Chinese counterfeiting and piracy are affecting 

legitimate sales in third country markets as well as within China. The report provides 

several examples of the discovery of Chinese knockoffs of American products in various 

countries, including refrigeration testing equipment in the United Arab Emirates and Saudi 

Arabia, key automobile engine components in Russia (the substandard knockoff lasted only 

a third as long as the legitimate product), and tens of thousands of personal care products 

shipped to Europe from illegal factories in China and distributed to several foreign 

markets.157

NAM commends China for its pledges to improve its IPR protection at 2004 and 2006 JCCT 

meetings, and for an apparent increase at the local level in investigations and actions against 

IPR infringement. However, the NAM Report notes that the failure of the national 

government and local governments to provide adequate information on enforcement actions 

taken or the impact of those actions on counterfeiting and piracy levels precludes a 

meaningful assessment of China’s efforts to combat IPR infringement.158 The NAM 2006 

Report further notes that China has not fully responded to the U.S. request under TRIPS 

Article 63.3 for more detailed information on its enforcement actions, finding that, “in 

particular, China has not provided information that supports a significant increase in 

criminal prosecutions against those engaged in the production and sale of counterfeit 

 

155 Id. at 5. 

156 Id. 157 Id. at 6. 158 Id. at 6-7. 
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Issue NAM 2006 Report Findings 

products even though the government has given law enforcement authorities more discretion 

to apply criminal sanctions.”159

Industrial Policy 

and the VAT 

Program 

In 2006, NAM continued to receive numerous complaints from U.S. manufacturers about 

the apparently discriminatory application of the VAT in China. Quoting the U.S. 

Commercial Service’s statement that “importers note that their domestic competitors often 

fail to pay [the VAT] taxes,”160 NAM further observes: “The fact that the local governments, 

which have an important stake in promoting the expansion of local businesses, are 

responsible for collecting part of the VAT may well encourage abuse of the VAT program. 

Lack of transparency and detailed information on VAT collections make it difficult to assess 

how widespread these abuses may be.”161

Though China agreed to discontinue applying preferential VAT refund rates to domestically 

produced integrated circuits in 2004 in the face of U.S. preparations for action before the 

WTO, the NAM 2006 Report finds that “China, nonetheless, continues to use different VAT 

refund rates to either encourage . . . domestic purchases of Chinese-made products or 

promote exports of Chinese-made products from domestic enterprises.”162

The NAM 2006 Report notes that in the U.S. submission to the WTO regarding China’s 

2006 Subsidies Report,163 the U.S. highlighted several concerns with regard to China’s 

potential contravention of its obligations under the SCM Agreement through its use of 

preferential VAT and income tax policies (e.g., VAT refund programs for domestically 

produced products including, inter alia, casting and forging products, dies products and 

numerically controlled machine tool products, as well as a program that refunded 30 percent 

of the VAT for purchases of copper to “promote technology upgrading enterprises”). The 

NAM urges the U.S. to seek more comprehensive information from China on its VAT rebate 

programs.164

Direct and 

Indirect Industry 

and Export 

Subsidies

The NAM 2006 Report observes that China’s subsidies list, provided on April 11, 2006, was 

incomplete, most conspicuously with regard to commercial banking policies and other 

preferential financial programs that China uses to subsidize its domestic industries. Citing 

the U.S. submission to the Committee on Subsidies and Countervailing Measures, the NAM 

notes that “Chinese enterprises have access to: subsidized State Policy Bank loans; the 

automatic roll-over of unpaid principal and interest; loan forgiveness; continued borrowing 

despite having non-performing loans; and below-market interest rates.”165

 159 Id. at 7. 160 Id. (brackets in original). 

161 Id. 162 Id. at 8. 163 See Subsidies – Questions from the United States Regarding the New and Full Notification of China, 

Committee on Subsidies and Countervailing Measures, G/SCM/Q2/CHN/19 (26 July 2006). 164 NAM 2006 Report at 8. 

165 NAM 2006 Report at 9. See also Subsidies – New and Full Notification Pursuant to Article XVI:1 of the GATT 

1994 and Article 25 of the SCM Agreement – People’s Republic of China, Committee on Subsidies and 

Countervailing Measures, G/SCM/N/123/CHN (April 13, 2006); Subsidies – Questions from the United States 
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Issue NAM 2006 Report Findings 

“In addition to subsidized and non-market-based bank lending . . . other kinds of subsidies 

[are] made available to the Chinese steel industry, including: land grants at below-market 

costs; conversion of bank debt into equity; targeted infrastructure development; and a variety 

of income tax incentives.”166

Deficiencies in 

Standards 

Development and 

Regulatory 

Policies 

The NAM 2006 Report highlights several areas of concern with regard to China’s use of 

technical barriers to trade, including: 

• Lack of transparency

o NAM members report limited availability of information on new regulations, 

limited opportunity for foreign stakeholders to comment on proposed regulations, 

and inadequate time granted for implementation of new technical requirements.167

• CCC program costs and restrictions on foreign testing organizations

o “Preventing non-Chinese organizations from testing and certifying for the CC 

mark forces manufacturers to pay for duplicate tests with multiple testing bodies 

and thus raises the cost of market their products in China. . . . [and] effectively 

bars market access to an important and internationally successful U.S. service 

industry, i.e., testing and certification organizations and laboratories.” The NAM 

2006 Report notes that this constitutes a violation of China’s national treatment 

obligations under the TBT Agreement.168

o In addition, U.S. companies have expressed concerns regarding China’s 

requirement that Chinese inspectors conduct factory inspections: China requires 

the foreign companies to pay the travel costs of the inspectors, and the presence of 

Chinese inspectors in U.S.-owned factories puts proprietary information at risk of 

being compromised.169

o Other concerns include delays in acquiring CCC certifications and the opacity of 

the certification and testing business which prevents U.S. companies from 

determining whether Chinese companies are paying substantially less for these 

services, as alleged by one U.S. manufacturer.170

• Redundant testing and data requirements 

o Medical equipment manufacturers have reported that China requires redundant 

factory and border inspections, despite a 2006 JCCT commitment to eliminate 

such duplicate testing, and further requires redundant and expensive re-registration 

of medical equipment.171

 Regarding the New and Full Notification of China, Committee on Subsidies and Countervailing Measures, 

G/SCM/Q2/CHN/19 (26 July 2006).

166 NAM 2006 Report at 9, citing Wiley Rein & Fielding LLP, The China Syndrome: How Subsidies and 

Government Intervention Created the World’s Largest Steel Industry (Prepared for the American Iron and 

Steel Institute, the Steel Manufacturers Association, the Specialty Steel Industry of North America and the 

Committee on Pipe and Tube Imports), July 2006. 

167 NAM 2006 Report at 10. 

168 Id. at 11. 

169 Id. 170 Id. 171 Id. 
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Issue NAM 2006 Report Findings 

o For new chemicals, China continues to reject foreign test data developed in 

accordance with internationally approved guidelines. Also, China’s requirements 

for chemical food additives may differ from those that are widely accepted.172

• Proposed TBT-inconsistent definition of “international standards” 

o China’s proposed definition of international standards is limited to those 

promulgated by the ISO, IEC, ITU and certain other international organizations 

approved by the ISO, despite the TBT Committee’s rejection of the creation of an 

exhaustive list of approved international standardizing bodies. This definition 

discriminates against both “U.S.-based standards organizations that develop 

internationally accepted standards and the thousands of large and small U.S. 

manufacturers that use these standards in their products.”173 

• Requirement to use a unique Chinese WAPI standard 

o The NAM 2006 Report indicates that “the Chinese government may now be 

requiring use of the WAPI standards in government procurement,” despite China’s 

pledge at the 2004 JCCT to suspend indefinitely the implementation of this 

requirement, and in potential violation of its TBT obligation to use international 

standards.174

• Ambiguous implementation procedures for the China “RoHS” regulation 

o The NAM 2006 Report notes that foreign stakeholders had little opportunity to 

comment on the China RoHS regulation proposed by China’s MII, and that the 

proposed regulation is problematic in several ways, including: 

 Special labeling and marketing mandates 

 A third-party CCC certification requirement 

 Mandatory certification of an “environmentally safe-use period” 

 A rigid product coverage provision that does not allow exceptions.175

D. WTO’S FIRST TRADE POLICY REVIEW OF CHINA (2006) 

In April 2006, the WTO Secretariat completed the first Trade Policy Review (TPR) of 

China. As described by the WTO, the objectives of trade policy reviews are “(1) to increase the 

transparency and understanding of countries’ trade policies and practices, through regular 

 172 Id. at 12. 

173 Id. 174 Id. 175 Id. at 13. 
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monitoring; (2) to improve the quality of public and intergovernmental debate on the issues, and 

(3) to enable a multilateral assessment of the effects of policies on the world trading system.”176 

TPRs “focus on members’ own trade policies and practices,” while at the same time 

taking into account “the countries’ wider economic and developmental needs, their policies and 

objectives, and the external economic environment that they face.”177 TPRs encourage WTO 

members “to follow more closely the WTO rules and disciplines and to fulfil their 

commitments.”178

Thus, the trade policy review of China broadly examined China’s economic environment, 

including macroeconomic policies, structural reforms, trade policy regime (framework and 

objectives), and trade policy practices and measures affecting imports, exports, production and 

trade. However, the purpose of the TPR was not per se to review China’s compliance with its 

WTO commitments and obligations. This distinction was noted by the Secretariat’s report: 

Article 18 of China's WTO Accession Protocol sets up a 

Transitional Review Mechanism (TRM) for reviewing China's 

compliance with its WTO commitments. The TRM takes place 

annually for eight years following accession, with a final review in 

year ten or at an earlier date decided by the General Council. The 

TRM is therefore quite distinct from the Trade Policy Review 

(TPR) Mechanism, which is aimed at "achieving greater 

transparency in, and understanding of, the trade policies and 

practices of Members".179

 

176 See Understanding the WTO: Trade policy reviews, http://www.wto.org/english/thewto_e/whatis_e/tif_e/ 

agrm11_e.htm. 177 See id.

178 See id.

179 See Trade Policy Review – People’s Republic of China; Report by the Secretariat, WT/TPR/S/161/Rev.1 (26 

June 2006) at p. 46, para. 43. 
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Notwithstanding that the focus of the TPR was different from the focus of the TRM, the 

Secretariat’s TPR report did note the concerns of other WTO members regarding China’s 

compliance in selected areas. For example, see the following: 

Subject 2006 TPR of China -- Secretariat’s Report 

Standards and Other 

Technical Requirements 

“Members have raised a number of questions concerning China's TBT and SPS 

measures in the relevant WTO Committees. In the TBT Committee, while 

commending China's efforts to bring its TBT measures into conformity with 

the Agreement, Members have raised concerns on a number of issues, 

including the CCC mark system, the adoption of international standards, and a 

number of sector-specific issues. . . . In the SPS Committee, Members have 

raised concerns, inter alia, about China's apparent use of SPS measures to ban 

imports of affected products from countries rather than just the affected regions 

within countries; and an apparent failure to notify a number of its SPS 

regulations issued since 2002.”180

Software Procurement 

“The Ministries of Finance, Information Industries, and Science and 

Technology, and the NDRC are considering a set of possible measures on 

government procurement of software, to be promulgated at an appropriate 

time. According to these measures (as they were initially proposed), procuring 

entities at all levels of government would be required to procure domestic 

software. . . . China's trading partners have expressed concerns about the 

potential impact of this policy in excluding foreign suppliers from software 

procurement. Recently, China has indicated that it will delay issuing these 

measures pending further consideration of public comments and possible 

changes in light of WTO rules.”181

Intellectual Property Rights 

Enforcement 

“The main problems identified by China's major trading partners include: lack 

of coordination among the main enforcement agencies; local protectionism 

and corruption; inadequate deterrence provided by the system of 

administrative, civil, and criminal penalties; and a lack of sufficient training of 

personnel. In July 2003, the State Council's Development Research Centre 

estimated that the market value of counterfeit goods in China was between 

US$19 billion and US$24 billion. The 2005 White Paper on Intellectual 

Property Protection in China states that the number of seizures of material in 

violation of trade mark, copyright and patent protection increased substantially 

between 2001 and 2003. The number of cases settled through administrative 

 

180 See Trade Policy Review – People’s Republic of China; Report by the Secretariat, WT/TPR/S/161/Rev.1 (26 

June 2006) at p. 88, para. 85. 

181 See Trade Policy Review – People’s Republic of China; Report by the Secretariat, WT/TPR/S/161/Rev.1 (26 

June 2006) at p. 97, para. 119. 
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Subject 2006 TPR of China -- Secretariat’s Report 

means remains high, although an increasing number of cases, especially for 

copyright, are being transferred to the courts.”182

“Despite these efforts, it appears that enforcement remains weak and 

infringement of intellectual property rights widespread. In addition to 

inadequate deterrents provided through the prosecution system, it is also 

claimed that "local protectionism" is a major cause of IPR infringement. Local 

protectionism may be the result of discretionary actions that give preference to 

local traders and producers, and of local corruption, which may provide local 

manufacturers or traders of counterfeit goods advance notice of police raids; 

there is also concern that regional administrative agencies lack sufficient 

knowledge and training in IPR enforcement.”183

E. COMPLIANCE CONCERNS RAISED BY OTHER WTO MEMBERS

In addition to the United States, other WTO Members have expressed concerns with 

respect to aspects of China’s compliance with its WTO commitments and obligations. As part of 

China’s Protocol of Accession, China agreed to the establishment of a Transitional Review 

Mechanism (TRM) for the purpose of annually reviewing (for eight years with a final review in 

the tenth year) China’s progress in implementing its WTO obligations.184 Thus, the TRM is a 

primary avenue available to WTO Members for them to bring compliance concerns to the 

attention of China. 

Many of the compliance issues identified by USTR in its 2005 and 2006 reports were 

also raised by the United States in the context of the TRM process, where the U.S. has found 

support from other Members on many issues. For example, as shown in the table below, 

 182 See Trade Policy Review – People’s Republic of China; Report by the Secretariat, WT/TPR/S/161/Rev.1 (26 

June 2006) at p. 153, para. 303. 

183 See Trade Policy Review – People’s Republic of China; Report by the Secretariat, WT/TPR/S/161/Rev.1 (26 

June 2006) at p. 153, para. 303. 184 Protocol on the Accession of the People's Republic of China, WT/L/432 (23 November 2001) art. 18. 
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USTR’s 2006 WTO compliance report identifies a host of areas where the U.S. was supported by 

other Members in the context of the TRM process in pushing for greater compliance by China. 

Areas Other Members 

Supporting U.S. 

2006 USTR 

Report at: 

Import Licensing Australia 29-30 

Antidumping – transparency and fair 

procedures EC; Japan 33 

Export quota on coke EC; Japan 36-37 

Export quota on fluorspar Japan 37 

Subsidies Notification – omissions 

and failure to withdraw prohibited 

subsidies 

EC; Japan; Canada; 

Mexico; Australia; 

Turkey 

42 

Conformity Assessment Procedures EC; Japan 50 

Investment – technology transfer, 

export performance, and local content 

requirements 

EC; Japan 55 

Auto Industrial Policy EC; Japan; Canada 55-56 

Steel and Iron Industry Development 

Policy 

EC; Japan; Canada; 

Mexico 57 

IPR Enforcement EC; Japan; Switzerland 71, 77 

Banking Services EC; Japan; Australia; 

Canada 81 

Financial Information Services EC 86-87 

Legal Services EC; Japan 88 

Telecom Services EC; Japan 90 

Express Delivery Services EC 93 

In the TRM process for 2005 and 2006, the most active WTO Members, besides the 

United States, were the European Communities, Japan, Australia, Canada, Mexico and Taiwan. 

A sampling of the compliance comments and concerns expressed by these WTO Members in the 

2005 and 2006 TRM proceedings are presented below. 
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European Communities 

Issue EC Compliance Comments/Concerns Cite 

Antidumping 

procedures 

The EC is concerned about China’s inadequate procedures for 

disclosing facts and findings re injury and causality to interested 

parties. 

G/ADP/W/448 

(17 October 2005) 

G/ADP/W/458 

(4 October 2006)

Financial Services 

 Minimum working capital requirements for direct branches of 

foreign banks are extremely high (RMB 100-500 million per 

branch depending on the business scope). These requirements 

are much higher than minimum capital requirements in most 

other countries and effectively limit market access for foreign 

banks 

 China made full national treatment commitments in banking 

subsector (k) Provision and transfer of financial information, 

and financial data processing and related software by suppliers 

of other financial services, yet China’s regulatory regime in this 

subsector applies only to foreign suppliers, and the current 

regulator, through an affiliate, appears to be engaged in 

competition with other suppliers. 

S/FIN/W/44 

(2 August 2005) 

S/FIN/W/52 

(11 October 2006) 

Financial 

Information 

Services 

The EC is asked China to explain how new set of restrictive 

regulations for foreign news agencies reconciles with China’s full 

WTO commitments for suppliers of financial information services. 

S/FIN/W/52 

(11 October 2006) 

New Automobile 

Policy 

The EC is concerned that “administrative measures for the import of 

automobile components fulfilling the characteristics of a whole 

vehicle, in particular, have the potential to invalidate some of China’s 

WTO accession commitments (abolition of local content 

requirements and TRIMs, national treatment obligation).” 

The 2006 submissions also noted: “The EU believes that China is in 

breach of its obligations as a WTO member and its undertakings on 

joining the WTO. This issue has now been referred to the WTO 

Dispute Settlement Body and does not need to be reviewed in the 

context of the transitional review mechanism. The EU remains open 

to finding a mutually agreed, WTO-compliant solution.” 

G/LIC/Q/CHN/17 

(13 September 2005) 

G/MA/W/70 

(5 August 2005) 

G/MA/W/79 

(20 September 2006) 

G/TRIMS/W/41 

(1 August 2005) 

G/TRIMS/W/50 

(12 October 2006) 

G/C/W/538 

(8 November 2005) 

Export 

Restrictions 

Upon accession, China agreed to eliminate export restrictions unless 

they could be justified under WTO rules. The EC is concerned about 

the WTO compliance of a number of the export restrictions 

maintained by China, in particular, restrictions on coke, rare earths 

and non-ferrous metals. 

G/MA/W/70 

(5 August 2005) 

G/MA/W/79 

(20 September 2006) 

G/C/W/538 

(8 November 2005) 

G/C/W/568 

(17 November 2006) 
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Issue EC Compliance Comments/Concerns Cite 

G/C/W/532 

(27 October 2005) 

G/C/W/561 

(8 November 2006) 

China 

Compulsory 

Certification 

(CCC) 

The EC is concerned about growing difficulties European exporters 

face due to CCC regulation, which is trade restrictive, imposes a 

heavy cost and is not proportionate to the objectives of the regulation. 

G/MA/W/70 

(5 August 2005) 

G/MA/W/79 

(20 September 2006) 

G/C/W/568 

(17 November 2006) 

Steel Industry 

Development 

Policy 

“Article 23 of the NDRC Steel Industry Development Policy states 

that ‘In principle, when investing in the Chinese steel industry, 

foreign investors will not hold a controlling stake.’ This limitation is 

questionable in view of WTO commitments, counterproductive and 

will hinder the development and the investments.” 

G/MA/W/79 

(20 September 2006) 

G/TRIMS/W/50 

(12 October 2006) 

Pharmaceuticals 

The EC is concerned that this sector is characterized by variety of 

unnecessary, burdensome or costly registrations, licensing, 

certification and reimbursement procedures that are creating trade 

barriers and are inconsistent with China’s WTO commitments, in 

particular national treatment. 

G/MA/W/79 

(20 September 2006) 

Active 

Pharmaceutical 

Ingredients 

2005 submission: “This is a long-standing issue of great concern to 

the industry. ... China is restricting market access for EU exporters 

of APIs by applying a series of discriminatory measures, including 

the application of stricter standards to importers than to local 

producers. The Chinese actions clearly aim to maintain a high import 

barrier against APIs. Despite continuous industry and EC action on 

this issue for several years, there has been no significant change to 

the Chinese practice.” 

2006 submission: “The issue of active pharmaceutical ingredients 

(APIs) remains of great concern to the EC. Specifically the fact that 

each imported API batch in China remains subject to the routine 

multi-sampling and testing practice carried out by the Port Drug 

Inspection. Systematically batches are sampled and tested 6-7 times 

resulting each time in an identical outcome. ... In our opinion the 

practice is not in line with Article 5.1.2 of the WTO/TBT agreement 

which calls for assessment procedures not to create an unnecessary 

obstacle to trade and of Article 5.2.6 which specifies that the 

selection of samples are not such as to cause unnecessary 

inconvenience to applicants or their agents.” 

G/TBT/W/256 

(12 October 2005) 

G/TBT/W/272 

(17 October 2006) 

Cosmetics 

“The approval procedures for imported non-special use cosmetics 

still differ from that of domestic non-special use cosmetics. For 

imported products, a multiple approval procedure is still compulsory, 

leading to extensive workload, misallocation of personnel and 

G/MA/W/79 

(20 September 2006) 

G/TBT/W/272 
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Issue EC Compliance Comments/Concerns Cite 

financial resources and delays in product introduction to the market. 

This measure is likely to invalidate some of China’s WTO 

commitments (national treatment obligation).” 

(17 October 2006) 

Sanitary and 

Phytosanitary 

Measures 

 The EC encourages China to apply international (OIE) 

standards in accordance with its obligations under Article 3 of 

the SPS Agreement. “China tends to be quick to apply 

international standards when problems arise, but often delays 

far beyond the guidelines when lifting the measures. This is, for 

instance, the case for Chinese measures in relation to BSE.” 

 “China's ban on certain animal products from certain EC 

member States is based on a single isolated and completely 

controlled incident of contamination with dioxin. In the 

absence of proper scientific justification, the European 

Communities believes that the SPS Agreement gives no basis to 

maintain this ban in place. The European Communities asks 

China to respect the provisions of the SPS Agreement, in 

particular Article 2, paragraph 2.” 

G/SPS/W/208 

(9 October 2006) 

Subsidies 

 “While China's first subsidy notification was made long after 

due time, the notification still appears to be incomplete as it 

focuses only on subsidies provided at a federal government 

level and omits substantial subsidies that China maintains. 

However, subsidies provided at the regional and local 

government level also fall under the ASCM Agreement. 

Moreover, some subsidies appear to be inconsistent with the 

obligation under Art 3 [i.e., conditioned on export or use of 

domestic over imported goods] of the ASCM Agreement.” 

 Asked China to explain how certain regional subsidies 

(Guangdong Province; Shenzhen) are compatible with the 

obligations under ASCM Article 3. 

G/SCM/Q2/CHN/24 

(20 October 2006) 

Amendment of 

TRIMsincompatible 

Clauses in 

Contractual 

Arrangements 

 China has stated that TRIMs-incompatible clauses in contracts 

should not be regarded as automatically invalid or be annulled 

through or by government actions or interference. Yet, the 

Accession Protocol (para. 3) “lays out a clear obligation for 

China to not only abolish or amend TRIMs-incompatible 

legislation, but also to ensure that any contracts containing 

TRIMs-incompatible commitments and obligations would not 

be enforced.” 

 In China, contracts and articles of association of a foreign 

invested enterprise become effective only after they have been 

approved by the competent authority. “In this context how does 

China ensure that the ‘approval for investment by national and 

sub-national authorities’ is not conditioned on performance 

requirements of any kind?” 

G/TRIMS/W/41 

(1 August 2005) 

G/TRIMS/W/50 

(12 October 2006) 
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Issue EC Compliance Comments/Concerns Cite 

Authorizing 

System of 

Complete 

Automobile 

Feature 

“Japan understands that customs duties shall be imposed at the point 

of time when goods are entering the importing country. If the unit of 

imported goods is an automobile component only, the customs duty 

shall be for the automobile component itself. Therefore, in cases 

where customs authorities impose different higher tariff rates such as 

that of fully assembled vehicles on automobile components in a 

retrospective manner, Japan suspects it is inconsistent with Article II 

of the GATT.” 

G/C/W/532 

(27 October 2005) 

Express Delivery 

Services 

The EC asked China to explain how several provisions of the draft 

postal law are consistent with obligations under GATS. 

S/C/W/259 

(2 August 2005) 

S/C/W/274 

(11 October 2006) 

Telecom Services 

The EC is concerned that the requirement for foreign investors to 

venture with a main Chinese partner in the “basic” telecom sector 

appears to contravene china’s commitments in the Working Party 

Report. 

S/C/W/259 

(2 August 2005) 

S/C/W/274 

(11 October 2006) 

Construction, 

Architectural and 

Engineering 

Services 

“The EC remains very concerned by the market access barriers 

existing in China's construction and design markets. Although China 

claims that foreign and domestic companies are subject to similar 

regulatory requirements, the situation on the ground proves to be 

discriminatory and has deteriorated for foreign companies since the 

repeal of the Registered Foreign Contractor status granted by the 

former Decree 32. In addition, residency requirements for 

construction companies and construction and engineering design 

companies are still not WTO-compliant.” 

S/C//W/259 

(2 August 2005) 

S/C//W/274 

(11 October 2006) 

TRIPS 

The EC noted that China must implement all international obligations 

related to intellectual property rights and their enforcement. The EC 

presented a broad series of questions on IP protection (patents, 

trademarks, design, copyright) and IPR enforcement. 

IP/C/W/450 

(1 September 2005) 

IP/C/W/481 

(6 October 2006) 

Overregulation 

The EC is concerned about Chinese “home-grown” standards, 

especially in areas where international standards exist. China has 

often developed or planned national standards which deviate from 

international standards or concern areas where the market already has 

established standards, e.g., the telecommunications field. In 

particular, the EC cites the CCC System and the Chinese WAPI 

security standard for Wireless LAN (WLAN). 

G/TBT/W/256 

(12 October 2005) 

G/TBT/W/272 

(17 October 2006) 
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Japan 

Issue Japan Compliance Comments/Concerns Cite 

Antidumping 

procedures 

Japan is concerned that China: 

 Initiates without clear examination of accuracy and adequacy of 

evidence 

 Makes an incomplete determination of injury 

 Provides insufficient transparency 

 Inconsistently applies an all others’ rate based on adverse facts 

available. 

G/ADP/W/447 

(5 October 2005) 

G/ADP/W/457 

(26 September 2006)

Banking Services 

 China’s limitations on foreign equity participation to a 20% 

maximum appears to conflict with China’s schedule of 

commitments. 

S/FIN/W/51 

(28 September 2006) 

Financial 

Information 

Services 

Japan asked China to justify how measure that requires foreign news 

agencies to get approval from Xinhua News Agency for releasing 

news and information in China, and prohibits them from directly 

soliciting subscription of their news and information services in 

China is consistent with China’s national treatment commitments in 

the financial service sub-sector "provision and transfer of financial 

information and financial data processing and related software by 

suppliers of other financial services.” 

S/FIN/W/51 

(28 September 2006) 

Tariffs on 

Photographic 

Products 

At accession, China committed to reduce tariffs on photographic 

products (HS37) based on ad valorem duties. However, for 37 items 

of photographic products, China has imposed specific duties (levied 

on yuan/square meter basis) far exceeding the committed concession 

rates. 

G/MA/W/72 

(7 September 2005) 

G/MA/W/77 

(6 September 2006) 

Customs 

Classification 

“There are some cases in China where decisions on customs 

classifications differ among officials even in the same customs 

district. As a result, some Japanese companies have been obliged to 

pay higher tariffs without being able to appeal.” 

G/MA/W/72 

(7 September 2005) 

Import Prohibition 

of Used Goods 

Japan is concerned that China’s across-the-board prohibition on 

imports of used goods including second-hand clothing on the ground 

of necessity “to protect human, animal or plant life or health” is 

inconsistent with WTO rules, especially GATT Article XI. 

G/MA/W/72 

(7 September 2005) 

G/MA/W/77 

(6 September 2006) 

Export 

Restrictions on 

Coke 

Japan is concerned that China’s export licensing scheme for exports 

of cokes is not consistent with GATT Article XI and cannot be 

justified under GATT Article XX (g) regarding the conservation of 

exhaustible natural resources in that the measure is not made 

effective in conjunction with restrictions on domestic production or 

consumption. 

G/MA/W/72 

(7 September 2005) 

G/MA/W/77 

(6 September 2006) 

Architectural and 

Engineering 

Services 

“Foreign construction service enterprises and architectural and 

engineering design service enterprises need to satisfy qualification 

requirements, such as minimum capital, number of engineers and 

foreign and domestic engineer-ratio. Some of these requirements 

raise doubts concerning their consistency with Article VI:5 of the 

S/C/W/263 

(2 September 2005) 
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Issue Japan Compliance Comments/Concerns Cite 

GATS and China's WTO commitments, in particular, in relation to 

Article XVII of the GATS.” 

Construction and 

Related 

Engineering 

Services 

“Wholly foreign-owned enterprises are allowed to undertake only 

four types of construction projects as set out in China's WTO 

commitments. In addition to this limitation, the foreign construction 

enterprises need to be qualified by the Chinese authority, and are 

subject to requirements such as the minimum capital and the number 

of engineers .... In particular, plant construction requires a lot of 

qualification requirements such as those for roadway civil works and 

for construction houses. They should be comprehensively included in 

the qualification for the plant contractor. Japan believes these 

requirements constitute substantial barriers to foreign construction 

enterprises and hence requests that China ease or abolish these 

qualification requirements. Japan is still concerned whether these 

requirements are compatible with the GATS Articles VI:5 and 

XVII.” 

S/C/W/263 

(2 September 2005) 

TRIPS Japan presented a broad series of questions on IP protection (patents, 

trademarks, design, copyright) and IPR enforcement. 

IP/C/W/451 

(28 September 2005) 

IP/C/W/479 

(5 October 2006) 

China 

Compulsory 

Certification 

(CCC) 

“Japan would like to raise the China Compulsory Certification (CCC) 

system as one of our concerns on China’s implementation of its 

commitments on TBT. Japan has mainly two concerns on CCC 

system; one is uncertain application of national treatment in 

conformity assessment procedure, and the other is complicated and 

burdensome CCC procedure which would create unnecessary 

obstacles to international trade” 

G/TBT/W/270 

(10 October 2006) 

Wireless LAN 

(WAPI) 

“In terms of consistency with the TBT Agreement, Japan is 

concerned with a new technical regulation of wireless LAN (WAPI) 

that China is planning to introduce into the domestic market.” 

It is reported that “China’s relevant authority will disclose to 

domestic manufacturers the technical content of WAPI 6 months 

before foreign manufacturers can obtain this information from 

China’s relevant authority. If this is indeed true, Japan is concerned 

that such a measure might be inconsistent with Article 2.1 of the TBT 

Agreement because China seems to give preferential treatment to 

products of national origin.” 

“WAPI is incompatible with relevant international standards such as 

WPA (Wi-Fi Protected Access) developed by IEEE and the Wi-Fi 

alliance. In addition, WAPI is not international standard, either.” As 

such, there is a “possibility that the technical regulation of WAPI 

might be inconsistent with 2.2 and 2.4 of the TBT Agreement due to 

the lack of compatibility.” 

G/TBT/W/270 

(10 October 2006) 
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Australia 

Issue Australia Compliance Comments/Concerns Cite 

Banking Services 

 China’s limits on the amount of foreign exchange funding 

foreign banks may acquire from overseas, through a quota 

system, appears inconsistent with China’s national treatment 

and market access obligations under GATS. 

 China’s maximum foreign investment limit of 25% in domestic 

banks is inconsistent with China’s horizontal GATS 

commitment of 25% minimum investment in a Chinese-foreign 

equity JV. 

S/FIN/W/49 

(14 September 2005) 

Banking Services 

Australia is concerned that new banking regulations that will require 

foreign banks to establish a local subsidiary to undertake retail RMB 

business on the same basis as such banks are authorized to undertake 

such business through branch operations is inconsistent with China’s 

obligations under its Schedule of Specific Commitments. 

S/FIN/W/55 

(16 November 2006) 

Legal Services 

Australia is concerned that China’s Provisions on the Execution of 

the Regulation of Foreign Law Firms Representative Offices in China

contains an economic needs test that could act as a de facto 

quantitative or geographic limitations inconsistent with China GATS 

commitments. 

S/C/W/266 

(19 September 2005) 

Construction, 

Architectural and 

Engineering 

Services 

Australia is concerned that China’s Provisional Measures on 

Construction Project Management imposes requirements (such as 

high capitalization and assets) undermines China’s GATS 

commitments relating to achitectual and engineering services by 

foreign providers. 

S/C/W/266 

(19 September 2005) 

Import Licensing 

 Australia is concerned whether China’s automatic import 

licensing procedures for iron ore is consistent with relevant 

WTO agreements. 

G/LIC/Q/CHN/19 

(16 October 2006) 

Canada 

Issue Canada Compliance Comments/Concerns Cite 

Steel Policy 

 Canada is concerned about China’s implementation of 

its Steel Policy to the extent it dictates industry 

outcomes and involves the government in decision 

making that should be left to the marketplace (e.g., 

number, size, location, production mix of steel plants). 

 Canada questions consistency of government control 

and direction of allocation of resources with 

commitments in Protocol and Working Party Report 

(at paras. 46 & 1720. Inadequate procedures for 

G/SCM/Q2/CHN/15 

(13 October 2005) 
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Issue Canada Compliance Comments/Concerns Cite 

disclosing facts and findings re injury and causality to 

interested parties. 

 Canada is concerned that state-owned banks involved 

in steel industry restructuring operate in a manner 

consistent with China’s WTO commitments. 

Insurance Services 

Canada is concerned regarding whether China is in 

compliance with national treatment and market access 

commitments with respect to licensing of, and geographic 

restrictions on, insurance branch operations. 

S/FIN/W/50 

(20 September 2005) 

S/FIN/W/56 

(22 November 2006) 

Banking Services 

 Canada is concerned that China’s cap on the amount of 

foreign exchange funding foreign banks may acquire 

from abroad is inconsistent with China’s obligations 

under GATS article XVI. 

S/FIN/W/50 

(20 September 2005) 

S/FIN/W/56 

(22 November 2006) 

Financial Information 

Services 

By regulation, foreign news agencies are subject to approval 

by Xinhua News Agency and are subject to other 

restrictions. Canada is concerned that this measure is 

inconsistent with China’s national treatment commitments 

under the GATS Schedule of Specific Commitments. 

S/FIN/W/56 

(22 November 2006) 

Mexico 

Issue Mexico Compliance Comments/Concerns Cite 

Steel Policy 

 Mexico is concerned about China’s implementation of 

its Steel Policy to the extent it dictates industry 

outcomes and involves the government in decision 

making that should be left to the marketplace (e.g., 

number, size, location, production mix of steel plants). 

 Mexico questions consistency of government control 

and direction of allocation of resources with 

commitments in Protocol and Working Party Report 

(at paras. 46 & 1720. Inadequate procedures for 

disclosing facts and findings re injury and causality to 

interested parties. 

 Mexico is concerned that state-owned banks involved 

in steel industry restructuring operate in a manner 

consistent with China’s WTO commitments. 

G/SCM/Q2/CHN/15 

(13 October 2005) 
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Taiwan 

Issue Taiwan Compliance Comments/Concerns Cite 

Telecom Services 

Taiwan asked China to explain various aspects of its 

implementation of market access commitments in the 

telecom field, particularly the consistency of China’s 

Telecommunications Regulations and its draft 

Telecommunications Act 

S/C/W/265 

(14 September 2005) 

S/C/W/275 

(18 October 2006)

Tourism and Travelrelated Services 

Taiwan asked China to explain various aspects of its 

implementation of market access commitments in the 

tourism and travel sector. In particular, when will China 

revise its regulations on travel agencies to implement its 

commitment to eliminate within 6 years all restrictions on 

establishing branches by a JV travel agency. 

S/C/W/265 

(14 September 2005) 

S/C/W/275 

(18 October 2006)

Banking Services 

Taiwan is concerned that China’s minimum capitalization 

requirements for foreign bank branches are inconsistent 

with China’s commitments under GATS Article VI.4. 

S/FIN/W/48 

(12 September 2005) 

Insurance Services 

Taiwan is concerned that China’s requirement that foreign 

insurance companies must have a representative in China 

for 2 or more years before setting up branches is 

inconsistent with the spirit of GATS Article VI.5 

S/FIN/W/48 

(12 September 2005) 

II. WTO DISPUTES BROUGHT AGAINST CHINA

When China joined the WTO in December 2001, other Members accorded China a grace 

period to adjust and bring its trade policies and practices in full conformity with WTO rules 

before bringing any complaints against China to the WTO dispute settlement process. That 

grace period ended after two years when, in March 2004, the United States challenged China’s 

discriminatory value-added tax (VAT) policies that favored domestic over imported 

semiconductors. That initial complaint was settled at the consultation stage. Two more years 

passed before the next case against China was filed at the WTO. 
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In March 2006, both the United States and the European Communities filed a case 

against China concerning measures affecting imported auto parts. Canada followed suit in April 

2006 on the same issue. In 2007, four dispute settlement cases have been filed against China – 

three by the United States (on certain subsidies, one on intellectual property rights, and one on 

trading and distribution rights with respect to publications and audiovisual entertainment 

products) and one by Mexico (on certain subsidies similar to the U.S. complaint). 

The table below lists, in chronological order, the eight WTO dispute settlement cases that 

have been brought against China to date by other WTO Members. Short summaries of these 

cases are provided in the subsequent tables. 

WTO Cases Brought Against China 

Complainant No. Title Request for Consultations 

USA DS309 Value-Added Tax on Integrated 

Circuits 

March 18, 2004 

WT/DS309/1 (23 March 2004) 

EC DS339 Measures Affecting Imports of 

Automobile Parts 

March 30, 2006 

WT/DS339/1 (3 April 2006) 

USA DS340 Measures Affecting Imports of 

Automobile Parts 

March 30, 2006 

WT/DS340/1 (3 April 2006) 

Canada DS342 Measures Affecting Imports of 

Automobile Parts 

April 13, 2006 

WT/DS342/1 (19 April 2006) 

USA DS358 

Certain Measures Granting Refunds, 

Reductions or Exemptions from Taxes 

and Other Payments 

February 2, 2007 

WT/DS358/1 (7 February 2007) 

Mexico DS359 

Certain Measures Granting Refunds, 

Reductions or Exemptions from Taxes 

and Other Payments 

February 26, 2007 

WT/DS359/1 (28 February 2007) 

USA DS362 

Measures Affecting the Protection and 

Enforcement of Intellectual Property 

Rights 

April 10, 2007 

WT/DS362/1 (16 April 2007) 

USA DS363 

Measures Affecting Trading Rights and 

Distribution Services for Certain 

Publications and Audiovisual 

Entertainment Products 

April 10, 2007 

WT/DS363/1 (16 April 2007) 
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DS309 

China - Value-Added Tax on Integrated Circuits

Complainant: United States 

Request for Consultations: March 18, 2004 

Basis of Complaint: 

China provides a preferential value-added tax (“VAT”) for domestically-produced or designed integrated 

circuits (“IC”). Although ICs are subject to a 17% VAT, domestically-produced ICs (or domesticallydesigned ICs manufactured outside China) are entitled to a partial refund of the VAT. Thus, imported 

ICs (other than domestically-designed ICs) are subject to higher taxes than those applied to domesticallyproduced ICs and appear to be accorded less favorable treatment. 

China’s measures appear inconsistent with: 

 GATT 1994 (Articles I and III). 

 Accession Protocol. 

 GATS (Article XVII). 

Consultations: 

 The European Communities requested to join the consultations on March 26, 2004. 

 Japan requested to join the consultations on March 31, 2004. 

 Mexico and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu requested to 

join the consultations on April 1, 2004. 

Resolution: 

 China and the United States notified the DSB on July 14, 2004 of a mutual agreement respecting 

the issues raised by the United States. 

o China agreed to amend or revoke the measures at issue to eliminate VAT refunds on 

domestically-produced and sold ICs and imports of domestically-designed ICs produced 

abroad by November 1, 2004 and September 1, 2004 respectively. The effective dates are 

April 1, 2005 and October 1, 2004, respectively. 

 China and the United States informed the DSB on October 5, 2005 that the terms of the agreement 

had been implemented successfully, and, thus, a mutually satisfactory solution had been reached. 

Source: http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds309_e.htm. 

DS339 – DS340 – DS342 

China - Measures Affecting Imports of Automobile Parts

Complainants: European Communities (DS339); United States (DS340); Canada (DS342) 

Request for Consultations: March 30, 2006 (EC and US); April 13, 2006 (Canada) 

Basis of Complaints: 

China imposes certain measures that adversely affect exports of automobile parts from the European 

Communities, the United States and Canada to China, in particular: 
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DS339 – DS340 – DS342 

China - Measures Affecting Imports of Automobile Parts

 Policy on Development of Automotive Industry (Order No. 8 of the National Development and 

Reform Commission, May 21, 2004); 

 Measures for the Administration of Importation of Automotive Parts and Components for 

Complete Vehicles (Decree No. 125), entered into force on April 1, 2005); 

 Rules for Determining Whether Imported Automotive Parts and Components Constitute Complete 

Vehicles (General Administration of Customs Public Announcement No. 4, entered into force on 

April 1, 2005; 

 Any amendments, replacements, extensions, implementing measures or other measures related to 

the above. 

EC Claims: 

China’s measures that subject imported auto parts used in manufacture of vehicles for sale in China to 

charges equal to the tariffs for complete vehicles, if imported above certain thresholds, appear 

inconsistent with: 

 GATT 1994 (Articles II:1(a), II:1(b), III:2, III:4, III:5, as well as principles in Article III:1). 

 TRIMs Agreement (Articles 2.1 and 2.2 in conjunction with paragraphs 1(a) and 2(a) of the 

Illustrative List annexed to the Agreement). 

 SCM Agreement (Article 3). 

China’s measures nullify or impair benefits accruing to the EC under: 

 Accession Protocol (Part I, para. 7.3) 

 Working Party Report (para. 203 in conjunction with Part I, para. 1.2 of Accession Protocol, and 

para. 342). 

US Claims: 

China’s measures appear to penalize manufacturers for using imported auto parts in the manufacture of 

vehicles for sale in China. Although bound tariffs for auto parts are significantly lower than bound 

tariffs for complete vehicles, China assesses a charge on imported auto parts equal to tariff on 

complete vehicles, if such auto parts are incorporated in a vehicle containing imported parts above 

thresholds. These measures are inconsistent with: 

 TRIMs Agreement (Article 2). 

 GATT 1994 (Articles II (including para. 1) and III (including paras. 2, 4 and 5)). 

 SCM Agreement (Article 3 (including paras. 1 and 2)). 

 Accession Protocol (including Parts I.1.2 and I.7.3). 

 Working Party Report (including paras. 93 and 203). 

China’s measures nullify or impair benefits accruing to the US, directly or indirectly, under the cited 

agreements. 

Canada Claims: 

China’s measures impose different charges on vehicles manufactured in China depending on domestic 

content of auto parts used, thereby providing an advantage to domestic auto parts. China’s measures 

impact foreign investments in that they provide an advantage conditioned on the use of domestic rather 

than imported parts in vehicle production. The charges assessed on auto parts included in a complete 

vehicle appear to be charges above China’s commitments in its schedule of concessions. The 

measures also appear to provide subsidies contingent upon export performance and upon the use of 

domestic over imported goods. 

China’s measures appear inconsistent with: 
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DS339 – DS340 – DS342 

China - Measures Affecting Imports of Automobile Parts

 Accession Protocol (including Parts I.1.2 and I.7.3). 

 Working Party Report (including paras. 93 and 203). 

 GATT 1994 (Articles II (including para. 1) and III (including paras. 2, 4 and 5)). 

 TRIMs Agreement (Article 2). 

 Agreement on Rules of Origin (Article 2, specifically paras. (b), (c) and (d)). 

 SCM Agreement (Article 3). 

China’s measures nullify or impair benefits accruing to Canada under the cited agreements. 

Consultations: 

 DS339: Australia, Canada, Japan, Mexico and the US requested to join the consultations. 

 DS340: Australia, Canada, the EC, Japan and Mexico requested to join the consultations. 

 DS342: Australia, the EC, Japan, Mexico and the US requested to join the consultations. 

Request for a Panel: 

 The European Communities, the United States, and Canada each requested establishment of a 

panel on September 15, 2006. The DSB deferred establishments of a panel on September 15, 

2006. 

Establishment of a Panel: 

 The DSB established a single panel pursuant to Article 9.1 of the DSU on October 26, 2006. 

 The Director-General composed the Panel on January 29, 2007. 

Third Parties: 

 Argentina, Australia, Brazil, Chinese Taipei, Japan, Mexico, and Thailand reserved their thirdparty rights. 

Status: 

 On July 16, 2007, the panel Chairman informed the DSB that, due to complexity of the issues, the 

panel would not complete its work within six months. 

 The Panel expects to issue its final report to the parties by January 2008. 

Source: http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds339_e.htm; 

http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds340_e.htm; 

http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds342_e.htm. 
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DS358 – DS359 

China - Certain Measures Granting Refunds, Reductions or 

Exemptions from Taxes and Other Payments

Complainants: United States (DS358); Mexico (DS359) 

Request for Consultations: February 2, 2007 (US); February 26, 2007 (Mexico) 

Basis of Complaint: 

Various China measures granting refunds, reductions or exemptions from taxes and other payments 

owed to the Government by enterprises in China appear inconsistent with: 

 SCM Agreement (Article 3) because they provide refunds, reductions or exemptions to enterprises 

in China conditioned on purchase of domestic over imported goods, or on meeting certain export 

performance criteria. 

 GATT 1994 (Article III:4) and TRIMs Agreement (Article 2) to the extent imported products are 

accorded less favorable treatment than like domestic products. 

 Accession Protocol (paras. 7.2-7.3 and 10.3 of Part I). 

 Working Party Report (paras. 167 and 203 to the extent incorporated by para. 1.2 of Accession 

Protocol). 

Consultations: 

DS358 (US) 

 The European Communities requested to join the consultations on February 15, 2007. 

 Australia and Japan requested to join the consultations on February 16, 2007. 

 Mexico requested to join the consultations on February 19, 2007. 

DS359 (Mexico) 

 The European Communities requested to join the consultations on March 6, 2007. 

 Australia requested to join the consultations on March 7, 2007. 

 Japan requested to join the consultations on March 8, 2007. 

 The United States requested to join the consultations on March 12, 2007. 

Supplemental Consultations: 

DS358 (US) 

 The United States requested supplemental consultations on April 27, 2007 to take China’s new 

income tax law into account. 

 Mexico requested to join the supplemental consultations on May 4, 2007. 

 The European Communities requested to join the supplemental consultations on May 7, 2007. 

 Australia and Japan requested to join the supplemental consultations on May 11, 2007. 

 Canada requested to join the supplemental consultations on May 14, 2007. 

DS359 (Mexico) 

 Mexico requested supplemental consultations on May 4, 2007 to take China’s new income tax law 

into account. 

 Australia requested to join the supplemental consultations on May 11, 2007. 

 Canada and the European Communities requested to join the supplemental consultations on May 

14, 2007. 

 Japan requested to join the supplemental consultations on May 16, 2007. 
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DS358 – DS359 

China - Certain Measures Granting Refunds, Reductions or 

Exemptions from Taxes and Other Payments

 The United States requested to join the supplemental consultations on May 18, 2007. 

Request for a Panel: 

 The United States and Mexico each requested establishment of a panel on July 12, 2007. The 

DSB deferred establishments of a panel on July 24, 2007. 

Source: http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds358_e.htm; 

http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds359_e.htm. 

DS362 

China - Measures Affecting the Protection and Enforcement of Intellectual Property Rights

Complainant: United States 

Request for Consultations: April 10, 2007 

Basis of Complaint: The United States requested consultations on four matters.

(1) Criminal liability thresholds

(2) Disposal of IPR-infringing goods confiscated by Chinese Customs

(3) Scope of criminal procedures and penalties for unauthorized reproduction or distribution of 

copyrighted works

(4) Denial of adequate protection and enforcement of copyright and related rights 

The United States claims that Chinese measures respecting the four matters appear inconsistent with the 

TRIPS Agreement: 

• Measures that fail to provide criminal procedures and penalties for commercial scale trademark 

counterfeiting and copyright piracy in China due to inadequate thresholds appears inconsistent 

with China's obligations under Articles 41.1 and 61 of the TRIPS Agreement 

• Measures that require the release of infringing goods into the channels of commerce appear 

inconsistent with China's obligations under Articles 46 and 59 of the TRIPS Agreement. 

• Unauthorized publication or distribution of protected works appears inconsistent with the 

minimum protection standards of the Berne Convention. 

• Measures requiring works to undergo pre-publication or pre-distribution review appears 

inconsistent with China's obligations under Article 9.1 of the TRIPS Agreement. 

• To the extent the Copyright Law denies protection of so-called related rights to performers and 

producers of sound recordings during any pre-publication or pre-distribution period, the Copyright 

Law appears inconsistent with China's obligations under Article 14 of the TRIPS Agreement. 

• Measures that accord to works of Chinese nationals different pre-distribution and preauthorization review processes that result in more favorable treatment, the measures appear 

inconsistent with China's obligations under Article 3.1 of the TRIPS Agreement. 

• To the extent Article 4 of the Copyright Law causes less favorable rights to foreign authors, 

measures at issue appear inconsistent with China's obligations under Article 9.1 of the TRIPS 

Agreement. 
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DS362 

China - Measures Affecting the Protection and Enforcement of Intellectual Property Rights

• To the extent Article 4 of the Copyright Law makes it impossible for rightsholders to enforce 

copyrights or related rights with respect to unauthorized works, performances or sound recordings, 

China appears to act inconsistently with obligations under Article 41.1 of the TRIPS Agreement. 

• To the extent measures fail to subject willful copyright piracy on a commercial scale consisting of 

unauthorized reproduction (but not unauthorized distribution), and vice versa, to criminal 

procedures and penalties, they appear inconsistent with China's obligations under Articles 41.1 

and 61 of the TRIPS Agreement. 

Consultations: 

 Japan requested to join the consultations on April 20, 2007. 

 Canada and the European Communities requested to join the consultations on April 25, 2007. 

 Mexico requested to join the consultations on April 26, 2007. 

Request for a Panel: 

 The United States requested establishment of a panel on August 13, 2007. 

Source: http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds362_e.htm. 

DS363 

China - Measures Affecting Trading Rights and Distribution Services for 

Certain Publications and Audiovisual Entertainment Products 

Complainant: United States 

Request for Consultations: April 10, 2007 

Basis of Complaint: 

(1) China maintains certain measures that restrict trading rights by reserving to certain Chinese statedesignated and wholly or partially state-owned enterprises, the right to import films for theatrical 

release, audiovisual home entertainment products (e.g., video cassettes and DVDs), sound 

recordings and publications (e.g., books, magazines, newspapers and electronic publications). 

These measures appear to accord less favorable treatment to foreign enterprises, and appear 

inconsistent with China's obligations under paragraphs 5.1 and 5.2 of Part I of the Protocol of 

Accession, and under paragraph 1.2 of Part I of the Protocol of Accession (to the extent that it 

incorporates commitments in paragraphs 83 and 84 of the Report of the Working Party on the 

Accession of China). Also, these measures appear inconsistent with China's obligations under 

Article XI:1 of the GATT 1994 to the extent that they impose prohibitions or restrictions other 

than duties, taxes or other charges. 

(2) China maintains certain measures that impose market access restrictions or discriminatory 

limitations on foreign suppliers of distribution services for publications and foreign suppliers of 

audiovisual services (including distribution services) for audiovisual home entertainment 

products. These measures appear to accord less favorable treatment to foreign enterprises, and 

appear inconsistent with China's obligations under Articles XVI and XVII of the GATS. 
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DS363 

China - Measures Affecting Trading Rights and Distribution Services for 

Certain Publications and Audiovisual Entertainment Products 

Consultations: 

 The European Communities requested to join the consultations on April 25, 2007. 

Supplemental Consultations: 

 The United States requested supplemental consultations on July 10, 2007. 

 The European Communities requested to join the supplemental consultations on July 20, 2007. 

Source: http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds363_e.htm. 

III. AREAS OF LONGSTANDING CONCERN REGARDING WTO COMPLIANCE 

THAT WARRANT CONSIDERATION OF POSSIBLE WTO CHALLENGES

China’s 5-year transition period as a new WTO Member is essentially complete, with the 

deadlines for almost all of China’s commitments having passed. During this transition period, 

China took many noteworthy steps to restructure its economy and integrate itself more fully into 

the international trading system. Despite China’s considerable progress in many areas, however, 

USTR noted at the end of the 5-year transition period that: 

China’s record in implementing WTO commitments is decidedly 

mixed. China continues to pursue problematic industrial policies 

that rely on trade-distorting measures such as local content 

requirements, import and export restrictions, discriminatory 

regulations and prohibited subsidies, all of which raise serious 

WTO concerns. China’s shortcomings in enforcing laws in area 

where detailed WTO disciplines apply, such as intellectual 

property rights (IPR), have also created serious problems for the 

United States and its other trading partners.185

 

185 USTR, 2006 Report to Congress on China’s WTO Compliance at 3 (December 11, 2006). 
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USTR further observed that U.S. industries have complained of a growing desire within 

China’s government and business sectors to “expand the government’s role in directing the 

economy and in developing internationally competitive Chinese enterprises, while also 

restricting the role of international companies in certain sectors.”186 In addition, systemic rule of 

law shortcomings and a lack of consistent priorities and approaches within and amongst China’s 

central, provincial and local governments have contributed to the decreased impetus for 

economic reform. 

The reduced momentum for liberalization and lack of improvement in areas troubling to 

U.S. business interests led USTR to announce in 2006 the adoption of a dual-track approach to 

address its concerns with China’s WTO compliance. Under this approach, the U.S. will continue 

to pursue resolution of trade issues bilaterally with China, but when such bilateral discussions 

fail to address U.S. concerns, the U.S. will initiate dispute settlement proceedings against China, 

as it would against any other mature WTO member. Used prudently, WTO dispute settlement 

cases can be a means to induce and encourage China to come into full compliance with its 

commitments to the U.S. and other WTO Members.187

As reviewed in the preceding section, to date the United States has initiated five WTO 

dispute settlement cases with respect to China. To reiterate, they are: 

 

186 Id. at 4. 187 For example, in January 2006, China withdrew the antidumping duties it had imposed on imports of 

unbleached kraft linerboard from the U.S. after the U.S. informed China that it would be formally requesting 

WTO consultations. See USTR, 2006 Report to Congress on China’s WTO Compliance, at 4-5, 33 (December 

11, 2006). 
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1. Value-Added Tax on Integrated Circuits March 18, 2004 

2. Measures Affecting Imports of Automobile Parts March 30, 2006 

3. Certain Measures Granting Refunds, Reductions or 

Exemptions from Taxes and Other Payments188 February 2, 2007 

4. Measures Affecting the Protection and Enforcement 

 of Intellectual Property Rights April 10, 2007 

5. Measures Affecting Trading Rights and Distribution Services for 

Certain Publications and Audiovisual Entertainment Products April 10, 2007 

A. INTELLECTUAL PROPERTY RIGHTS

Intellectual property (IP) piracy and counterfeiting and China’s inadequate enforcement 

of intellectual property rights (IPR) are two of the most important and serious issues which U.S. 

companies face vis-à-vis China.189

U.S. IP industries account for over half of all U.S. exports. They 

represent 40% of our economic growth and employ 18 million 

Americans, who earn 40% more than the average U.S. wage. . . . IP 

accounts for over 1/3 of the value of all U.S. corporations, an 

amount equal to almost half of our GDP.”190

The rates of piracy and counterfeiting in China are enormous. USTR estimates a piracy 

rate of approximately 85-93% of the entire market in almost all copyright sectors,191 and 

 

188 The subject of this dispute is discussed in greater detail in section III.C.2, infra. 189 For a full and detailed examination of the problems of intellectual property rights infringement and inadequate 

enforcement in China, see Terence p. Stewart, Elizabeth A. Argenti, and Philip A. Butler, The Crisis in 

Intellectual Property Protection and China’s Role in That Crisis (Trade Lawyers Advisory Group, May 2007). 

190 Piracy and Counterfeiting in China, Hearing before the US-China Economic and Security Review 

Commission, 109th Congress (June 7, 2006) (Testimony of Chris Israel, U.S. Coordinator for International 

Intellectual Property Enforcement before the US-China Economic and Security Review Commission), 

available at http://hongkong.usconsulate.gov/uscn_t_ipr_2006060701.html. 

191 USTR, 2006 Special 301 Report at 17 (April 28, 2006), available at http://ustr.gov/assets/ 

Document_Library/Reports_Publications/2006/2006_Special_301_Review/asset_upload_file473_9336.pdf. 
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estimates consequent losses to U.S. industries of between $2.5 billion and $3.8 billion 

annually.192 The U.S. seizes more infringing goods from China at U.S. borders than from all 

other countries combined (69% in 2005, as compared to 63% in 2004).193

The twin problems of infringement and inadequate enforcement of IPR in China continue 

to be matters of utmost concern for U.S. industry: 

Unfortunately, problems persist and our concerns about IP 

enforcement in China continue to grow. Despite China’s 

membership in the WTO and its requirement to comply with the 

TRIPS Agreement, as well as a series of bilateral commitments 

made over the past 10 or more years, the lack of effective IP 

enforcement in China is a major problem for U.S. business 

interests, costing billions of dollars in lost revenue and perhaps 

tens of thousands of U.S. jobs. While China has done a generally 

good job of creating laws to comply with its WTO commitments, 

IP enforcement problems remain pervasive. These problems run 

the gamut from rampant piracy of movies and business software to 

counterfeiting of consumer goods, electrical equipment, 

automotive parts, and pharmaceuticals.194 

Since acceding to the WTO, China has taken some steps to decrease piracy and improve 

IPR enforcement, but unacceptably high levels of piracy and counterfeiting have continued. 

While China has promulgated intellectual property laws (e.g., copyright, patent, and trademark) 

that move it toward compliance with its WTO obligations, the establishment of unacceptably 

 

192 USTR, 2005 Special 301 Report at 15 (April 29, 2005), available at http://ustr.gov/assets/ 

Document_Library/Reports_Publications/2005/2005_Special_301/asset_upload_file195_7636.pdf. 

193 Susan C. Schwab, U.S. Trade Representative, Remarks before the U.S. Chamber of Commerce (September 28, 

2006), available at http://ustr.gov/assets/Document_Library/Transcripts/2006/September/asset_upload_file 

794_9872.pdf.

194 Does China Enact Barriers to Fair Trade? Hearing before the Committee on Small Business, Subcommittee 

on Rural Enterprise, Agriculture and Technology and the Subcommittee on Tax, Finance and Exports, 108th 

Congress (May 26, 2005) (statement of Stephen M. Pinkos, Deputy Under Secretary of Commerce for 

Intellectual Property and Deputy Director of the United States Patent and Trademark Office), available at 

http://www.ogc.doc.gov/ogc/legreg/testimon/109f/Pinkos052605.htm. 
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high thresholds for criminal prosecution and grossly inadequate enforcement pose serious 

challenges for U.S. industry, and are apparently inconsistent with China’s WTO obligations. 

The International Intellectual Property Alliance (IIPA) and International Anticounterfeiting 

Coalition have presented cogent descriptions of the scope of the IPR infringement and 

enforcement problems in China: 

As the result of market access barriers and rampant piracy, the 

United States is being blatantly denied a major trade comparative 

advantage, resulting in billions of dollars of foregone revenue . . . 

and the loss of hundreds of thousands of high-paying U.S. jobs. 

With respect to piracy, China, despite many promises from highlevel government officials, continues to fail to provide deterrent 

enforcement against the blatant and widespread piracy of U.S. 

copyright products including meaningful, deterrent criminal 

actions. Taking effective criminal action against piracy is a key 

WTO TRIPS requirement and likewise key to China reducing the 

staggering piracy rates and creating a market both for U.S. and 

local right holders. 

China has established “thresholds” for criminal liability that 

provide a huge and WTO-inconsistent “safe harbor” within which 

pirates can operate with little risk other than meaningless, small 

administrative fines or short-term store closures. These 

“thresholds” render China’s enforcement system in clear violation 

of its WTO TRIPS obligations to criminalize acts of “copyright 

piracy on a commercial scale.” Moreover, Chinese authorities 

almost never initiate criminal proceedings even when the 

thresholds are exceeded. In the almost five years that China has 

been a WTO member, IIPA is aware of no more than two criminal 

cases having been concluded involving U.S. copyrights and only 

five cases involving copyrights of any other WTO member – or 

approximately one criminal case per year. Given the magnitude 

of the piracy problem, no conceivable interpretation of China’s 

TRIPS obligations can render this record as TRIPS-compliant. In 

addition, China’s Criminal Law fails to subject to criminal liability 

the violation of many exclusive rights which, when infringed, 
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constitute “clear copyright piracy on a commercial scale,” all in 

violation of Articles 41 and 61 of the TRIPS agreement.195

____________ 

China continues to be the single biggest source of counterfeit 

product worldwide, and the steps taken by the Chinese government 

and judiciary over the last year to reduce counterfeiting and piracy 

have not yet achieved significant and necessary reductions in the 

level of infringements. Indeed, most of our members with serious 

problems in China believe that exports of counterfeits and pirated 

products from China seem to be increasing. Meanwhile, infringers 

are increasingly exploiting the Internet as a platform for promotion 

and trade. 

* * * 

[T]he vast majority of IACC members report only modest 

increases in the number of criminal arrests and convictions of 

trademark counterfeiters, and almost no criminal actions against 

copyright pirates or exporters of counterfeit goods. In relative 

terms, the total number of criminal actions in China is still grossly 

inadequate, and it is likely to remain this way even if the number 

of arrests and convictions continues to increase by 50% each year. 

Administrative penalties—still the mainstay of the current 

trademark and copyright enforcement system in China—remain 

grossly inadequate and in most cases create little if any noticeable 

deterrent to further infringements. Moreover, serious obstacles 

still remain in the transfer of most administrative cases to the 

police. 

* * * 

In sum, the IACC believes that China is failing to comply with its 

obligations under Article 61 of the TRIPS Agreement to provide 

effective enforcement that has a deterrent impact.196

 

195 Comments from the International Intellectual Property Alliance to Gloria Blue, Executive Secretary, Trade 

Policy Staff Committee, Office of the U.S. Trade Representative at 3-4 (September 21, 2006), available at 

http://www.iipa.com/pdf/IIPA%20CHINA%20TPSC%20WTO%20Compliance%20Written%20Comments%2

0FINAL%2009212006.pdf (citation omitted in original). 

196 Submission of the International Anticounterfeiting Coalition, Inc. to the United States Trade Representative, 

Special 301 Recommendations at 13 (February 10, 2006), available at http://www.iacc.org/resources/ 

resources.php. 
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The United States has made major efforts to address the problems of IPR infringement 

and inadequate IPR enforcement in China. These efforts included bilateral consultations with 

China through the Joint Commission on Commerce and Trade (JCCT)197 in 2005 and 2006, 

Special 301 reviews of China in 2005 and 2006,198 and a “top-to-bottom” review of China trade 

policy by USTR in 2006.199

Despite these efforts, as reviewed in the preceding section, on April 10, 2007, the United 

States initiated a dispute settlement case against China at the WTO on the subject of intellectual 

property rights.200 On August 13, 2007, as consultations with China failed to resolve the matter, 

the United States requested that a dispute settlement panel be established.201 The U.S. request 

for a panel identified the following three areas of China’s IPR regime as the subject of the 

dispute: 

The U.S. panel request alleges violations of various provisions of 

the WTO Agreement on Trade-Related Aspects of Intellectual 

Property Rights (the TRIPS Agreement) related to three aspects of 

China’s IPR regime. First, the request challenges quantitative 

thresholds in China’s criminal law that must be met in order to 

start criminal prosecutions or obtain criminal convictions for 

 

197 See USTR, The U.S. – China Joint Commission on Commerce and Trade (JCCT) Outcomes on Major U.S. 

Trade Concerns (July 11, 2005), available at http://www.ustr.gov/Document_Library/Fact_Sheets/2005/ 

The_US_China_Joint_Commission_on_Commerce_Trade_(JCCT)_Outcomes_on_Major_US_Trade_Concern

s.html.; USTR, The U.S. – China Joint Commission on Commerce and Trade (JCCT) Outcomes on U.S. 

Requests (April 11, 2006), available at http://ustr.gov/assets/Document_Library/Fact_Sheets/2006/ 

asset_upload_file91_9286.pdf. 

198 See USTR, 2005 Special 301 Report (April 29, 2005); USTR, 2006 Special 301 Report at 16 (April 28, 2006). 

199 See USTR, U.S.-China Trade Relations: Entering a New Phase of Greater Accountability and Enforcement

(February 14, 2006), available at http://www.ustr.gov/assets/Document_Library/Reports_Publications/2006/ 

asset_upload_file921_8938.pdf. 200 China – Measures Affecting the Protection and Enforcement of Intellectual Property Rights: Request for 

Consultations by the United States, WT/DS362/1 (16 April 2007). 

201 China – Measures Affecting the Protection and Enforcement of Intellectual Property Rights: Request for 

Establishment of a Panel by the United States, WT/DS362/7 (21 August 2007). 
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copyright piracy and trademark counterfeiting. Wholesalers and 

distributors are able to operate below these high thresholds without 

fear of criminal liability, so these thresholds effectively permit 

piracy and counterfeiting on a commercial scale. 

Second, the panel request addresses the rules for disposal of IPRinfringing goods seized by Chinese customs authorities. Those 

rules appear to permit goods to be released into commerce 

following the removal of fake labels or other infringing features, 

when WTO rules dictate that these goods normally should be kept 

out of the marketplace altogether. 

Third, the panel request addresses the apparent denial of copyright 

protection for works poised to enter the market but awaiting 

Chinese censorship approval. It appears that Chinese copyright 

law provides the copyright holder with no right to complain about 

copyright infringement (including illegal/infringing copies and 

unauthorized translations) before censorship approval is granted. 

Immediate availability of copyright protection is critical to protect 

new products from pirates, who – unlike legitimate producers – do 

not wait for the Chinese content review process to be completed.202

In addition to the three IPR aspects that are the subject of the current U.S. IPR case, there 

are other long-standing issues concerning China’s compliance with intellectual property rights 

obligations which could be given consideration as subjects for future WTO consultations and 

dispute settlement. These are set out in the table below. 

Potential IPR Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues IPR Problem 

Intellectual Property 

Rights—Legal 

Framework 

• Generally, China’s legal framework for IPR protection is inadequate in the 

following ways: 

o Lack of criminal liability for certain acts of copyright infringement; 

 

202 USTR press release: United States Requests WTO Panel in Case Challenging Deficiencies in China’s 

Intellectual Property Rights Laws (August 13, 2007); available at http://www.ustr.gov/Document_Library/ 

Press_Releases/2007/August/United_States_Requests_WTO_Panel_in_Case_Challenging_Deficiencies_in_Ch

inas_Intellectual_Property_Rights_Laws.html. See also China – Measures Affecting the Protection and 

Enforcement of Intellectual Property Rights: Request for Establishment of a Panel by the United States, 

WT/DS362/7 (21 August 2007).
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Potential IPR Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues IPR Problem 

o A profit motive requirement in copyright cases; 

o In counterfeiting cases, a requirement of identical trademarks; 

o The distinction between individual and enterprise liability; 

o An array of weaknesses in China’s laws that do not deter, and may foster, 

some infringing activity (e.g., “squatting” of foreign company names, 

designs and trademarks, theft of trade secrets, registration of other 

companies’ trademarks as design patents and vice versa, use of 

falsified/misleading documents to make counterfeiting operations seem 

legitimate, and bogus indications of geographic origin of products); and 

o General lack of minimum, proportionate sentences and clear standards 

for initiating criminal investigations where a reasonable suspicion of 

criminal activity exists. 

• China’s customs laws are problematic in the following ways: 

o An excessively short deadline for a right holder to apply for seizure of 

suspect goods held by the Chinese authorities. 

• China’s legal framework as applied to the pharmaceutical sector is still beset 

with problems, including: 

o Insufficient protection against unfair commercial use of undisclosed test 

and other data presented by foreign companies pursuing marketing 

approval; 

o Delays in the marketing approval system which provide incentive for 

counterfeiting; and 

o Inadequate regulatory oversight for China’s domestic pharmaceuticals 

industry, contributing to an environment conducive to counterfeiting. 

(USTR 2006 Report at 72-75) 

Intellectual Property 

Rights—Enforcement 

• In 2005, the percentage of infringing goods seized at the U.S. border of 

Chinese origin increased to 69% from 63% in 2004, a percentage ten times 

larger than that of any other U.S. trading partner. 

• China’s maintenance of market access barriers, such as import restrictions and 

restrictions on wholesale and retail distribution, makes its domestic market 

even more conducive to IPR infringement by curtailing the ingress of 

legitimate foreign products.

• China’s administrative enforcement actions against IPR infringers are plagued 

by numerous problems, including: 

o Imposition of extremely low fines (because the value of the infringing 

goods is based on the price for infringing goods, not the genuine goods); 

o Insufficiency of evidence of warehousing infringing goods to prove intent 

to sell them; 

o Infrequency of administrative authorities forwarding administrative cases 

to the Ministry of Public Security for criminal investigation; and 

o Failure to shut down blatant IPR infringement by roaming vendors, retail 

markets and wholesale markets throughout China (e.g., the Silk Street 

market in Beijing). 

• Criminal enforcement in China is inadequate in the following ways: 

o In 2005 and 2006, despite China’s pledges to apply criminal sanctions to 
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Potential IPR Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues IPR Problem 

a wider range of IPR-infringing activities and to increase the penalties for 

IPR violations, criminal prosecutions stayed low compared to 

administrative cases, and criminal enforcement was not an adequate 

deterrent for IPR-infringers. 

o The Chinese police force lacks the requisite resources and training to 

combat IPR infringement. 

o Prosecution of IPR crimes requires coordination between national and 

local agencies, but coordination remained problematic in 2005 and 2006. 

o As noted above, criminal liability thresholds remain too high and are 

seldom met. They also require proof of sales of infringing goods, which 

is often not available. 

• Civil enforcement is problematic in the following ways: 

o Local protectionism, judges’ lack of technical training, and vague or 

ineffective court rules regarding evidence, expert witnesses and 

protection of confidential information hamper the effectiveness of civil 

enforcement. 

o Respecting patents, where civil remedies are of particular importance, a 

single case still takes several years to complete, thereby making the 

damages provisions that China adopted to comply with its TRIPS 

Agreement less significant. (USTR 2006 Report at 76-78) 

B. OTHER AREAS

In addition to intellectual property rights, there are other areas where USTR has found 

China’s WTO compliance to be inconsistent or problematic, and which would be worthy of 

consideration as potential subjects for WTO consultations and the dispute settlement process. 

The following table lists some of these areas identified by USTR. The categories are presented 

in the order in which they appear in USTR’s compliance reports. 

Other Potential Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues Problem 

Trading Rights and 

Distribution Services–

Publications and 

Pharmaceuticals 

• In 2005, China had not yet implemented its trading rights commitments 

relating to the importation of pharmaceuticals, though China’s accession 

agreement creates no exception for pharmaceuticals. Foreign pharmaceutical 
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Other Potential Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues Problem 

companies are still required to hire Chinese importers to bring their finished 

products into the country. (USTR 2005 Report at 13) 

Trading Rights and 

Distribution Services– 

Sales Away from a Fixed 

Location 

• In the area of direct selling, or sales away from a fixed location, MOFCOM 

issued implementing rules in August 2005, after a nine-month delay, but 

progress in this area in 2005 and 2006 was inadequate. (USTR 2006 Report 

at 24)

Trading Rights and 

Distribution Services– 

National Treatment and 

Market Access in 

Distribution Services 

• Compliance requirements with municipal commercial development rules are 

imposed on foreign enterprises, but not on domestic enterprises, in apparent 

violation of China’s national treatment commitments with regard to 

distribution services. (USTR 2006 Report at 16-17) 

• Regulations issued in December 2006 to implement China’s commitments to 

liberalize its wholesale and retail distribution market for crude oil and 

processed oil seem to construct high thresholds and other barriers to market 

entry for foreign enterprises. (USTR 2006 Report at 21) 

• The implementing rules regarding foreign enterprise distribution of 

automobiles, while generally welcomed by U.S. business interests, contain 

some restrictions on foreign enterprises that may not apply to domestic 

enterprises. (USTR 2006 Report at 20) 

Import Regulation—

Customs Valuation 

• China did not uniformly implement its regulations with the result that U.S. 

exporters still encountered valuation problems at Chinese ports. These 

problems include: (1) valuation based on reference pricing instead of 

transaction value; (2) automatic addition of royalties and license fees to the 

dutiable value of imported software, in contravention of explicit provisions of 

the implementing rules that state that such fees are to be added only where the 

software is import-related and a condition of sale for the goods in question; 

(3) valuation of high-value electronic media to be used to produce multiple 

copies of products (e.g., DVDs) based on the estimated value of the future 

copies instead of the value of the carrier medium itself; and (4) general 

inefficiency and inconsistency in customs clearance procedures, including 

procedural variances from port to port, massive delays at port, and seemingly 

excessive and rapidly rising fees. (USTR 2006 Report at 26-27) 

Import Regulation—

Import Licensing 

• The Chinese government began imposing new import licensing procedures 

for iron ore without prior WTO notification in May 2005, after Chinese steel 

producers had finalized contracts with major foreign iron ore suppliers. 

China purportedly restricted licenses to 48 traders and 70 steel producers—

without making public a list of the qualified enterprises or the qualifying 

criteria used—in possible violation of China’s obligations under the Import 

Licensing Agreement to establish solely import licensing procedures that do 

not have a restrictive effect on trade. This development is particularly 

troubling because it could set a dangerous precedent for the handling of 

imports of other raw materials. (USTR 2006 Report at 28-29) 
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Other Potential Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues Problem 

Import Regulation—

Tariff-rate Quotas on 

Industrial Products 

• China has implemented its TRQ system slowly, failed to meet its 

transparency requirements, and has discouraged TRQ holders from freely 

using their quotas, in apparent contravention of its commitment to implement 

a transparent system of TRQs to give access for three industrial products, 

including fertilizer, a major U.S. export. (USTR 2006 Report at 30-31) 

Import Regulation—

Antidumping 

• Transparency and procedural fairness were still sorely lacking in the area of 

antidumping in 2005 and 2006. (USTR 2006 Report at 31-33) 

Import Regulation—

Safeguards 

• China’s rules and regulations contain some possible contradictions to the 

Safeguard Agreement, as well as some omissions and ambiguities. Also, 

some provisions of China’s regulations have no counterparts in the 

Safeguards Agreement. 

• The U.S. continued to be concerned about several issues raised in earlier 

transitional reviews; namely, transparency, determination of developing 

country status, treatment of non-WTO members, protection of confidential 

data, access to non-confidential information, refunding of safeguard duties 

collected pursuant to provisional measures when definitive measures are not 

imposed, and the conditions governing the extension of a safeguard measure. 

(USTR 2006 Report at 34-35) 

Export Regulation—

Export Quotas on 

Fluorspar and Blast 

Furnace Coke 

• In 2005 and 2006, China resisted pressure from the U.S. and other WTO 

members to eradicate its longstanding export quota on blast furnace coke, 

which had a significant adverse effect on U.S. steel producers in 2004, though 

it has raised the quota to pre-2004 levels. This export quota kept world coke 

prices artificially high in 2006, and a considerable disparity persisted between 

China’s domestic prices and world coke prices. In addition to trying to direct 

market outcomes by maintaining the export quota on coke, in October 2006 

China imposed a five percent duty on exports of coke. 

• In an apparent bid to support its downstream producers of various products 

derived from fluorspar, China continued to impose both quotas and license 

fees on fluorspar exports. China has lowered the export quota on fluorspar 

each year and, in October 2006, levied a ten percent duty tax on exports of 

fluorspar. (USTR 2006 Report at 36-37) 

Internal Policies 

Affecting Trade—

Nondiscrimination 

• China continued to discriminate in the application of SPS measures. 

• New industrial policies on automobiles and steel apparently discriminate 

against both foreign producers and imported goods. (USTR 2006 Report at 

38-39)

Internal Policies 

Affecting Trade—VAT 

Policies 

• China resisted pressure to change its VAT policies which benefit domestic 

producers by exempting all phosphate fertilizers except DAP (a fertilizer the 

U.S. exports to China) from a 13 percent VAT. 

• Numerous U.S. industries complained that Chinese producers can still avoid 

VAT payments (through poor collection processes, special deals or even 
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Other Potential Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues Problem 

fraud) while importers must pay the full VAT. 

• China continued to apply preferential import duties and VAT treatment to 

certain products (particularly from Russia). (USTR 2006 Report at 40-41)

Internal Policies 

Affecting Trade—

Consumption Taxes 

• The effective consumption tax rate on imported products (e.g., 

spirits/alcoholic beverages, tobacco, cosmetics and skin/hair care 

preparations, jewelry, fireworks, rubber, motorcycles and automobiles) is 

substantially higher than the rate applied to domestic products because China 

uses different tax bases to compute consumption taxes for domestic and 

imported products. (USTR 2006 Report at 41) 

Internal Policies 

Affecting Trade—

Subsidies 

• China’s subsidies notification is conspicuously incomplete, failing to notify 

any subsidies China’s state-owned banks or provincial and local government 

authorities may have made. Moreover, China failed to commit to withdrawal 

of apparently prohibited subsidies it did notify, and did not notify other 

seemingly prohibited subsidies. These subsidies impact a broad array of 

industries and include both export subsidies and import subsidies. (USTR 

2006 Report at 41-43) 

Internal Policies 

Affecting Trade—Price 

Controls 

• China continued to subject certain products and services to government-set 

pricing (including pharmaceuticals, tobacco, natural gas and certain 

telecommunications services), and other products and services to governmentguidance pricing (including gasoline, kerosene, diesel fuel, fertilizer, cotton, 

various grains, various forms of transportation services, certain professional 

services, and certain telecommunications services), in apparent contravention 

of its commitment to not restrict the level of imports of goods or services with 

the use of price controls. (USTR 2006 Report at 43)

Internal Policies 

Affecting Trade—

Standards, Technical 

Regulations and 

Conformity Assessment 

Procedures 

• Despite China’s changes to its standards testing regime, in some sectors, 

foreign products are tested in specially designated laboratories that are 

separate from those laboratories used to test domestic products. This 

disparate testing can lead to uneven treatment. Furthermore, some of the 

regulations dictate only that products are to be inspected upon entry into 

China’s customs territory, without specifying whether or how the regulations 

apply to domestic producers. 

• China’s notifications of proposed technical regulations and conformity 

assessment procedures have been submitted almost solely by two agencies, 

AQSIQ or SAC; measures from other agencies that seemingly require 

notification (e.g., Ministry of Health, Ministry of Information (MII), State 

Environmental Protection Administration (SEPA) and the State Food and 

Drug Administration) have not been included. Thus, measures from such 

agencies have been enacted without first having been subject to comment 

from foreign companies, and without providing for transition periods during 

which foreign companies may make any required modifications. 

• When TBT measures have been notified, in some cases, the comment periods 

have been unacceptably short, and/or the comments disregarded. 

• MII’s attempts to adopt the Administrative Measures for Controlling 
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Other Potential Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues Problem 

Pollution Caused by Electronic Information Products in 2006 are of particular 

concern. Foreign stakeholders have not had adequate opportunity to comment 

or request clarification on the proposals, which, though modeled after an 

existing European Union regulation, differs from it markedly. The regulation 

does not address fundamental information such as the specific products to be 

covered, labeling and marking requirements, maximum limits of hazardous 

substances and acceptable testing methodologies, leaving U.S. companies 

fearful that they will not have time to adapt their products to China’s new 

conditions. 

• In 2005 and 2006, China continued to develop unique requirements in some 

sectors even where there are well-established international standards (e.g., 

autos, telecommunications equipment, Internet protocols, wireless local area 

networks, radio frequency identification tag technology, audio and video 

coding, and fertilizer). 

• Despite China’s pledge to suspend indefinitely its proposed implementation 

of WAPI as a mandatory standard, it declared in December 2005 that products 

incorporating the WAPI standard should be given preference in government 

procurement. 

• China continued to exert pressure on Chinese businesses to select China’s 3G 

telecommunications standard, even declaring in February 2006 that TDSCDMA is the “national standard” for 3G telecommunications, despite 

promises to the contrary in 2004, and despite renewing those promises in 

April 2006. 

• USTR continued to monitor draft regulations, public statements by Chinese 

officials and the ad hoc approaches of some Chinese standards organizations 

that indicate China may begin requiring foreign companies to trade their 

patented technologies, royalty-free, for the chance to participate in developing 

standards. 

• China has established one safety mark (“China Compulsory Certification” or 

“CCC” mark), issued to both foreign and domestic products. The CCC mark 

regulation lacks clarity, the CC mark is applied inconsistently, and the 

certification requirements are duplicative. 

• China has granted over one hundred accreditations to test and certify for the 

CCC mark to Chinese enterprises. Despite national treatment commitments 

for accreditation, China has not granted accreditation to any foreign 

conformity assessment bodies, nor has it created any alternatives that are less 

trade-restrictive (e.g., recognition of a supplier’s declaration of conformity). 

• China has entered into one Memorandum of Understanding (MOU) with a 

U.S. conformity assessment entity for follow-up inspections only, but refuses 

to grant any more to U.S. entities, claiming it is only permitting one MOU per 

country. However, Japan purportedly has two such MOUs (Germany has 

one). 

• China maintains its duplicative certification requirements for imported 

medical equipment, despite having committed to eliminate them. (USTR 

2006 Report at 44-49) 
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Other Potential Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues Problem 

Other Internal 

Policies—State-Owned 

and State-Invested 

Enterprises 

• In 2005, some U.S. companies began to question China’s role in the choices 

of state-owned enterprises considering foreign acquisitions, especially in the 

oil and gas sectors. 

• China added to U.S. companies’ concerns in 2006 with the issuance of several 

regulations limiting the power of state-owned and state-invested enterprises to 

receive foreign investment. (USTR 2006 Report at 51)

Other Internal 

Policies—Government 

Procurement 

• China has demonstrated a clear preference for domestic products 

incorporating the WAPI standard. 

• In early 2006, China introduced plans for its science and technology sectors 

which include preferences for the purchase of domestic goods as a valuable 

industrial policy tool, despite having acknowledged in 2005 U.S. concerns 

regarding proposed restrictions on the purchase of foreign software by central 

and local governments. (USTR 2006 Report at 51-54) 

Investment 

• China continued to encourage technology transfer, and effectively required it 

in practice in many areas. 

• Chinese officials continued to consider factors such as export performance 

and local content when making investment approval decisions. 

• China continued to prohibit the production and development of geneticallymodified plant seeds, an exception to China’s progress in opening up other 

sectors not covered in its accession agreement to foreign investment. 

• China continued to disregard its foreign investment commitments with regard 

to the importation of books, newspapers, periodicals, electronic publications, 

and audio and video products. 

• In June 2006, China issued a measure which promotes the expansion and 

development of the domestic market share in 16 categories of equipment 

manufacturing. The measure has a dual approach: 

o It imposes preferential import duties on parts and research and 

development materials, encourages domestic procurement of new major 

technical equipment, establishes a fund for capital market financing for 

domestic businesses, and requires strict assessment of imports. 

o It contemplates new restrictions on foreign investment in these sectors, 

including new rules that bolster government control of equipment and 

machinery imports and restrict foreign majority ownership or control. 

• In August 2006, China issued new mergers and acquisitions measures that 

fortify MOFCOM’s supervisory role over foreign investment and give it the 

authority to determine whether the value of a domestic acquisition target has 

been properly assessed. (USTR 2006 Report at 54-59) 

Investment—Steel and 

Iron 

• In July 2005, China issued its Steel and Iron Industry Development Policy, 

which limits foreign investment in several ways: 

o Foreign investors are required to have proprietary technology or 

intellectual property, even though they may not have a controlling share 

in steel or iron industries; this results in a de facto technology transfer 
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Other Potential Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues Problem 

requirement, in contravention of China’s commitments. 

o It violates the principle of national treatment by discriminating against 

foreign equipment and technology imports. 

o It provides for various types of government financial support for steel and 

iron products that use domestic equipment, encouraging local content 

use. 

o In direct contradiction to China’s commitment in its accession agreement 

not to condition the right of investment or importation on the absence of 

competing domestic producers, this policy further requires the use of 

domestically produced equipment and technologies whenever domestic 

supplies are available. 

o It dictates the number and size of steel producers in China, their 

locations, the types of products that they may produce, and the 

technology to be used. (USTR 2006 Report at 56-57) 

Agriculture—

Biotechnology 

Regulations 

• Unnecessary and onerous approval requirements are still in place (prior to 

submission in China for approval, a product must first be approved in the 

U.S.; new applications are limited to two per year). 

• Lack of clarity remained on specifications applicable to products with 

multiple traits, and China still imposes duplicative and often unprecedented 

testing requirements. (USTR 2006 Report at 61-63) 

Agriculture—Sanitary 

and Phytosanitary 

• Through the SPS Agreement, China committed that SPS measures would 

address legitimate scientific-based concerns, not discriminate arbitrarily, and 

not be disguised restrictions on trade. 

• Without offering any scientific rationale, China maintained its ban on imports 

of U.S. cattle, beef and processed beef products, despite the U.S. having 

provided China with comprehensive information on its internationally 

approved BSE-related surveillance and mitigation measures. 

• Two raw meat and poultry plants remained de-listed in 2006 without 

scientific justification from China. 

• In 2005 and 2006, China continued to uphold maximum residue levels 

(MRLs) for certain heavy metals and other residues that do not conform to 

Codex or other international standards. Moreover, China’s enforcement of 

zero tolerance rules for some residues contradicts Codex guidelines which 

have been adopted by many of China’s major trading partners. 

• In 2006, China banned the importation of heat-treated and cooked poultry and 

poultry products, in contravention of the OIE’s position that products heattreated to neutralize the AI virus should not be banned. 

• China’s imposition of a maximum residue level (MRL) for selenium that is 

below the international standard threatens all U.S. wheat exports to China. 

• USTR notes that China has continued to impose overly restrictive standards 

that block imports of many U.S. processed food products. The banned food 

additives are widely used in other countries and are approved by the World 

Health Organization. 

• In July 2005, China notified its proposed Hygienic Standard for Uses of Food 
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Category—Issues Problem 

Additives to the TBT Committee. The document covers nearly 1,000 

commodities and often uses domestic classifications rather than 

internationally recognized technical terms, rendering assessment of the 

regulation’s impact on specific products problematic. (USTR 2006 Report at 

64-67) 

Agriculture—Export 

Subsidies 

• China may apply subsidies and excessive VAT rebate rates for its corn 

exports. (USTR 2006 Report at 69) 

Services—Financial 

Services–Banking 

• Despite having agreed to allow qualified foreign financial institutions to set 

up Chinese-foreign joint banks immediately after its accession, without 

enumerating any restriction on the percentage of foreign ownership in such 

banks, China limited the sale of equity stakes in existing state-owned banks to 

a single foreign investor to 20 percent, and limited the total equity share of all 

foreign investors to 25 percent. 

• China has continued to protect domestic banks from foreign competition in 

some ways, (e.g., by limiting product innovation by foreign banks). 

• China issued regulations in November 2006 that contain worrisome 

provisions: 

o To be eligible for incorporation in China, foreign-funded banks must 

show that they have had a representative office in China for two years 

and that their total assets exceed $10 billion. 

o After incorporating, these banks may offer full domestic currency 

services to Chinese individuals only if they can show that they have had 

three years of operation in China and two consecutive years of profits. 

o The scope of activities in which foreign banks operating through 

branches (not subsidiaries) may engage is also constrained, in particular 

with regard to the domestic currency business: 

 Foreign bank branches may only take domestic currency deposits of 

RMB 1 million ($125,000) or more from Chinese individuals, and 

may not make any domestic currency loans to Chinese individuals 

(these restrictions do not apply to foreign bank branch dealings with 

Chinese businesses). 

 Foreign bank branches also may not issue credit cards to Chinese 

individuals or businesses. (USTR 2006 Report at 80-83) 

Services—Financial 

Services–Insurance 

• China’s insurance regulations continue to be problematic: 

o The capital requirements remain too high. 

o Various licensing application procedures remain unclear. 

o The rules regarding branching rights are still inadequate and in some 

ways ambiguous. 

o Long delays in the application approval process are routine, with CIRC 

as yet unable to consistently comply with its own regulatory requirement 

of 60 days. 

o The rules do not address CIRC’s continuing practice of granting foreign 

insurers new branch approvals on a consecutive basis, while granting 
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Category—Issues Problem 

domestic insurers new branch approvals on a concurrent basis, despite 

assurances to the U.S. that it would stop this unfair practice. 

o Uncertainty remains concerning China’s reinsurance regulations, 

particularly with regard to whether insurers in China must offer cessions 

to domestic reinsurers that would not conform to China’s WTO 

commitments. (USTR 2006 Report at 83-85) 

Services—Financial 

Services–Credit Cards 

• China continues to restrict foreign credit card companies’ access to the 

Chinese market. 

• Banks in China may only issue a credit card with a foreign logo on it if the 

card also carries the logo of China Union Pay (CUP), a body created by the 

PBOC and owned by participating Chinese banks. 

• Foreign credit card companies’ networks may only be used to process foreign 

currency transactions; all RMB transactions must go through CUP’s network. 

• PBOC-backed CUP proposals issued in 2006 are apparently designed to 

solidify CUP’s hold on the credit card section by designating CUP as the sole 

provider of payment and money transmission services for Chinese consumers 

for RMB processing, and barring other providers from entering this market. 

(USTR 2006 Report at 85-86) 

Services—Financial 

Services–Financial 

Information Services 

• To date, China has not established an autonomous regulator for the financial 

information services sector, continuing to rely on Xinhua, the state news 

agency and a major market competitor, to perform regulatory oversight. 

• Xinhua’s issuance of new rules in September 2006 caused concern in the U.S. 

and elsewhere. Among other things, the new rules contravene China’s 

national treatment commitments by barring foreign providers of financial 

information services from engaging directly with domestic Chinese clients. 

o Such foreign suppliers must go through a Xinhua-designated agent; 

Xinhua has designated one agent—a Xinhua affiliate. 

o Such restrictions do not apply to domestic providers of financial 

information services, and curtail rights foreign providers had enjoyed 

since 1996, before China’s WTO’s accession. 

o After immediate objections from the U.S. and EC, Xinhua stated that the 

new rules would not apply to foreign providers of financial information 

services until it issued implementing rules. (USTR 2006 Report at 86-

87) 

Services—

Telecommunication 

Services 

• High capital requirements (especially for basic telecommunications services) 

remain, effectively barring entry for many potential foreign suppliers. 

• China has not established an independent regulator, depending on the 

nominally separate MII, which continues to exert extensive influence and 

control over telecommunications operations and uses its regulatory authority 

to disadvantage foreign firms. 

• MII retains restrictions on what services are eligible for classification as 

“value-added,” relegating several telecommunication services to the “basic” 

category, which imposes a slower liberalization schedule and higher 
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Other Potential Subjects for WTO Consultation and Dispute Settlement Process 

Category—Issues Problem 

capitalization requirements. This classification system is in contrast to 

international norms and has limited U.S. telecommunications firms’ access to 

the Chinese market. 

• MII’s licensing process remains very slow. As of its 2006 report, USTR was 

unaware of the completion of any domestic or foreign application for a 

license to provide basic services. (USTR 2006 Report at 88-90) 

Services—Construction 

and Related Engineering 

Services 

• The high minimum registered capital requirements imposed in previous rules 

remain. 

• Rules issued in 2006 include provisions that may restrict market access for 

U.S. and other foreign companies (e.g., they only temporarily suspend the 

foreign residency and personnel requirements and require two years of 

domestic experience for foreign companies applying for higher-level 

licenses). 

• Measures barring the same company from providing construction services and 

project management services on a single project have not been changed, 

though implementing rules have not been issued. U.S. companies often 

provide all of these services in combination. (USTR 2006 Report at 90-92) 

Services—Express 

Delivery Services 

• A draft of the Postal Law circulated in late 2006 contains potentially WTOinconsistent provisions: 

o A minimum weight restriction on domestic and international letters 

weighing less than 150 grams; 

o Exclusion of foreign service providers from the domestic express 

delivery market; and 

o A tax to fund universal mail service in China. (USTR 2006 Report at 92-

93) 

Legal Framework—

Transparency 

• China’s compliance with its commitment to establish or designate an official 

journal for publication of its trade-related laws is far from complete, with few 

government entities regularly publishing their trade-related measures in the 

MOFCOM Gazette. (USTR 2006 Report at 96) 

Legal Framework—

Public Comment 

• China continued to be inconsistent in complying with its basic notice-andcomment commitment. 

• China’s deficiency in providing translation of its trade-related laws and 

regulations persists. (USTR 2006 Report at 96-98)

Legal Framework—

Judicial Review 

• Judges without little, and in some cases, no legal training (grandfathered in 

after China began requiring judges to be appointed on the basis of merit, 

education and experience) remain in the judiciary. 

• Concern about the independence of China’s judiciary persists, with many U.S. 

companies observing that Chinese judges are often influenced by political, 

government or business pressures, particularly outside of China’s big cities. 

(USTR 2006 Report at 99-100)
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IV. EFFECTIVENESS OF TRADE REMEDY RIGHTS TO ADDRESS TRADE 

PROBLEMS WITH CHINA AS IMPLEMENTED BY THE UNITED STATES

There are a number of trade remedy measures under U.S. law that may be employed to 

address trade problems with China. These measures include China-specific safeguards, remedies 

against currency misalignment, and countervailing and antidumping duties. This section reviews 

the extent to which these trade remedies have been or could be used. 

A. THE USE OF CHINA-SPECIFIC SAFEGUARDS IN THE UNITED 

STATES

1. China Accession Provisions 

China’s protocol of accession, as well as the working party report, included two special 

safeguard provisions that are available to all WTO Members during transitional periods and that 

are applicable to China specifically. First, WTO Members may apply a product-specific 

transitional safeguard to deal with import surges of particular products from China that cause 

market disruption. Second, WTO Members may apply a special textile safeguard provision in 

order to deal with market disruption due to increased imports of Chinese textile and apparel 

products. 

a. Product-Specific Safeguards 

China’s accession protocol provides for a general “product-specific special safeguard” 

measure, which is applicable to any type of product (i.e., industrial and agricultural goods) and is 

available to the U.S. (and other WTO Members) for 12 years following China’s accession to the 
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WTO (i.e., until December 11, 2013).203 This provision allows WTO Members to take action to 

restrain imports of Chinese goods that cause or threaten to cause “market disruption” to the 

domestic industry producing such goods. 

The transitional product-specific safeguard is unique to China. No other acceding 

country (either to GATT or the WTO) has been subject to a transitional product-specific 

safeguard. Members insisted, however, that because China acceded to the WTO before it had 

achieved all necessary trade reformations or met all WTO obligations, a product-specific 

safeguard mechanism was necessary to protect other WTO Members from increased imports 

from China during China's transitional period. 

The product-specific safeguard’s injury standard is "market disruption," which exists 

wherever imports of an article, like or directly competitive with an article produced by the 

domestic industry, are increasing rapidly, either absolutely or relatively, so as to be a significant 

cause of material injury, or threat of material injury to the domestic industry.204 This standard is 

substantially less than the “serious injury” standard of a typical safeguard action. 

The Protocol provides that before a product-specific safeguard measure is applied, a 

consultation process should take place to see if the parties can reach a mutually satisfactory 

solution.205 If consultations succeed, China "shall take such action as to prevent or remedy the 

market disruption."206 If, however, consultations do not succeed within 60 days, the WTO 

 

203 Protocol on the Accession of the People's Republic of China, WT/L/432, art. 16 (23 November 2001).

204 Id. at art. 16.4. 205 Id. at art. 16.1. 206 Id. at art. 16.2. 
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Member may take action to prevent or remedy the market disruption by imposing a productspecific safeguard measure.207

Product-specific safeguard measures may be in place for two years where there has been 

a relative increase in imports, and three years where the increase is absolute. After these 

respective periods, however, China may “retaliate” by suspending substantially equivalent 

concessions or obligations under the WTO Agreement.208

b. Textile Safeguards 

The working party report to China's accession established a special textile safeguard 

mechanism that is available to WTO Members through December 31, 2008.209 The safeguard is 

applicable to textile and apparel products covered by the Agreement on Textiles and Clothing 

(ATC) as of the date the WTO Agreement entered into force (January 1, 1995). 

Paragraph 242 of the working party report sets out the terms of the special textile 

safeguard. If a WTO Member believes (and can show) that imports of certain Chinese textile 

and apparel products are “threatening to impede orderly development of trade in these products” 

due to “market disruption,” the WTO Member can request consultations with China “with a view 

to easing or avoiding such market disruption.”210 The injury standard (“market disruption”) is 

less stringent than the “serious injury” test of a regular safeguard action. 

 

207 Id. at art. 16.3. 

208 Id. at art. 16.6. 

209 Report of the Working Party on the Accession of China, WT/MIN(01)/3, paras. 241-242 (10 November 2001). 

210 Id. at para. 242(a). 
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Upon receipt of a request, China will “hold its shipments ... to a level no greater than 7.5 

per cent (6 per cent for wool product categories) above the amount entered during the first 12 

months of the most recent 14 months preceding” the request.211 Consultations would be held 

within 30 days of the request with the aim of reaching a "mutually satisfactory solution" within 

90 days of the request.212 If no solution can be reached, consultations, and export restraints, 

continue.213 Textile safeguards may be applied from the date that consultations are requested 

through December 31 of that year.214 In general, no textile safeguard may last longer than one 

year unless it is reapplied through further consultations, or otherwise agreed to by China and the 

WTO member.215

2. U.S. Application of China-Specific Safeguards 

a. Product-Specific Safeguards 

The China product-specific safeguard was enacted in U.S. law by Section 421 of the 

Trade Act of 1974, as amended, 19 U.S.C. § 2451. Section 421 permits U.S. domestic industries 

and workers adversely affected by increased imports from China to seek relief.216 

As of September 2007, there have been only six Section 421 investigations. The last 

active investigation was completed in October 2005. Of the six Section 421 investigations, the 

 

211 Id. at para. 242(c). 212 Id. at para. 242(b). 

213 Id. at para. 242(d). 214 Id. at para. 242(e). If, however, three or fewer months remain in that year, then the export restraints may stay 

in place for up to one year from the date of the request for consultations. 

215 Id. at para. 242(f). 216 For a description of the substantive and procedural provisions of Section 421, see Terence P. Stewart, China's 

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ITC made an affirmative injury determination and recommended relief in four cases, and made a 

negative determination in two cases. However, none of the four affirmative determinations 

resulted in relief to a domestic industry because the President denied relief in each case. The 

following tables summarize the six Section 421 actions conducted to date. 

Section 421 Investigations 

Product Investigation 

Initiated ITC Determination Recommended Relief 

President’s 

Determination 

Pedestal 

actuators August 19, 2002 Affirmative (3-2) 

October 18, 2002 Quotas 

Denied relief on grounds 

of national economic 

interest 

(January 17, 2003) 

Steel wire 

garment 

hangers 

November 27, 2002 Affirmative (5-0) 

January 27, 2003 Additional duties 

Denied relief on grounds 

of national economic 

interest 

(April 25, 2003) 

Brake drums 

and rotors June 6, 2003 Negative (5-0) 

August 5, 2003 Not applicable Not applicable 

Ductile iron 

waterworks 

fittings (DIWF) 

September 5, 2003 Affirmative (6-0) 

December 4, 2003 

3-year tariff-rate 

quota 

Denied relief on grounds 

of national economic 

interest 

(March 3, 2004) 

Innersprings January 6, 2004 Negative (6-0) 

March 8, 2004 Not applicable Not applicable 

Circular 

Welded Nonalloy Steel Pipe 

August 2, 2005 Affirmative (4-2) 

October 3, 2005 

3-year tariff rate 

quota or import 

quota 

Denied relief on grounds 

of national economic 

interest 

(December 30, 2005) 

TA-421-01: PEDESTAL ACTUATORS FROM CHINA

Petition Filed: August 19, 2002, on behalf of Motion Systems Corp., Eatontown, NJ. 

Investigation Instituted: effective August 19, 2002; Pedestal Actuators from China, 67 Fed. Reg. 54822 (August 

26, 2002). 

 A Report Prepared for the U.S.-China Economic and Security Review Commission at 206-211 (March 19, 

2004). 
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TA-421-01: PEDESTAL ACTUATORS FROM CHINA

ITC Injury Determination: Affirmative. On October 18, 2002, by a vote of 3-2, the USITC determined that 

pedestal actuators from the People’s Republic of China are being imported into the United States in such 

increased quantities or under such conditions as to cause market disruption to the domestic producers of like or 

directly competitive products. See Pedestal Actuators from China, 67 Fed. Reg. 69557 (November 18, 2002). 

ITC Remedy Recommendation: October 29, 2002. The Commission recommended import relief in the form of a 

quota. 

• Commissioners Hillman and Miller recommended a quantitative import restriction for 3 years in the amount 

of 5,626 units in year 1; 6,470 units in year 2; and 7,440 units in year 3. 

• Commissioner Koplan recommended a quantitative import restriction for 3 years in the amount of 4,425 

units in year 1; 4,514 units in year 2; and 4,604 units in year 3. 

The Commission transmitted its remedy proposals to the President and U.S. Trade Representative on November 7, 

2002. See Pedestal Actuators from China, 67 Fed. Reg. 69557 (November 18, 2002). 

Views of Commission: Pedestal Actuators from China, TA-421-1, USITC Pub. 3557 (November 2002). 

President's Decision: On January 17, 2003, the President announced that he was not providing relief because he 

had determined that import relief was not in the national economic interest and that import relief would have an 

adverse impact on the United States economy clearly greater than the benefits of such action. The President 

provided the following reasons for his decision not to grant relief: 

In determining not to provide import relief, I considered its overall costs to the U.S. economy. The 

facts of this case indicate that imposing the USITC's recommended quota would not likely benefit the 

domestic producing industry and instead would cause imports to shift from China to other offshore 

sources. 

Even if the quota were to benefit the primary domestic producer, the cost of the quota to consumers, 

both the downstream purchasing industry and users of the downstream products, would substantially 

outweigh any benefit to producers' income. The USITC's analysis confirms this conclusion. 

In addition, downstream industries are already under pressure to migrate production offshore to 

compete with lower-cost imports of finished products. Higher component costs resulting from import 

relief would add to this pressure. Given the significantly larger number of workers in the downstream 

purchasing industry when compared with the domestic pedestal actuator industry, I find that imposing 

import restrictions would do more economic harm than good. 

Finally, a quota would negatively affect the many disabled and elderly purchasers of mobility scooters 

and electric wheelchairs, the primary ultimate consumers of pedestal actuators. 

Memorandum of January 17, 2003—Presidential Determination on Pedestal Actuator Imports From the People's 

Republic of China, 68 Fed. Reg. 3155 (January 22, 2003). 
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TA-421-02: STEEL WIRE GARMENT HANGERS FROM CHINA

Petition Filed: November 27, 2002, on behalf of CHC Industries, Inc., Palm Harbor, FL; M&B Hangers Co., 

Leeds, AL; and United Wire Hanger Corp., South Hackensack, NJ. 

Investigation Instituted: effective November 27, 2002; Certain Steel Wire Garment Hangers from China, 67 Fed. 

Reg. 72700 (December 6, 2002). 

ITC Injury Determination: Affirmative. On January 27, 2003, by a vote of 5-0, the USITC determined that 

certain steel wire garment hangers from the People’s Republic of China are being imported into the United States 

in such increased quantities or under such conditions as to cause market disruption to the domestic producers of 

like or directly competitive products. See Certain Steel Wire Garment Hangers from China, 68 Fed. Reg. 8926

(February 26, 2003). 

ITC Remedy Recommendation: February 5, 2003. The Commission recommended import relief in the form of 

an additional duty. 

• Commissioners Okun, Hillman, and Miller recommended relief in the form of an additional duty for 3 years: 

25% year 1; 20% in year 2; and 15% in year 3. In addition, they recommended expedited consideration of 

trade adjustment assistance for firms and/or workers affected by the subject imports. 

• Commissioner Bragg recommended relief in the form of an additional duty for 2 years: 20% year 1; 15% in 

year 2. 

• Commissioner Koplan recommended relief in the form of an additional duty of 30% for 3 years. In addition, 

he recommended expedited consideration of trade adjustment assistance for firms and/or workers affected by 

the subject imports. See Certain Steel Wire Garment Hangers from China, 68 Fed. Reg. 8926 (February 26, 

2003). 

The Commission transmitted its remedy proposals to the President and U.S. Trade Representative on February 14, 

2003. See Notice of Proposed Measure and Opportunity for Public Comment Pursuant to Section 421 of the 

Trade Act of 1974: Certain Steel Wire Garment Hangers From the People's Republic of China, 68 Fed. Reg. 

10765 (March 6, 2003). 

Views of Commission: Certain Steel Wire Garment Hangers from China, TA-421-2, USITC Pub. 3575 (February 

2003). 

President's Decision: On April 25, 2003, the President announced that he was not providing relief because he had 

determined that import relief was not in the national economic interest and that import relief would have an 

adverse impact on the United States economy clearly greater than the benefits of such action. The President 

provided the following reasons for his decision not to grant relief: 

The facts of this case indicate that imposing additional tariffs on Chinese imports would affect 

domestic producers unevenly, favoring one business strategy over another. While most of the 

producers would likely realize some income benefits, additional tariffs would disrupt the long-term 

adjustment strategy of one major producer, which is based in part on distribution of imported hangers, 

and cause that producer to incur substantial costs. 

In addition, most domestic producers, including the petitioners, have begun to pursue adjustment 

strategies. While these strategies have included consolidation, modernization of production facilities, 

and expansion into complementary products and services, domestic producers are also expanding their 

use of imports. Indeed, a substantial part of the surge in imports during the most recent period 
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TA-421-02: STEEL WIRE GARMENT HANGERS FROM CHINA

measured was brought in by domestic producers themselves, including the petitioners. 

Moreover, after 6 years of competing with Chinese imports, domestic producers still account for over 

85 percent of the U.S. wire hanger market. With this dominant share of the market, domestic 

producers have the opportunity to adjust to competition from Chinese imports even without import 

relief. 

Furthermore, there is a strong possibility that if additional tariffs on Chinese wire hangers were 

imposed, production would simply shift to third countries, which could not be subject to section 421's 

China-specific restrictions. In that event, import relief would have little or no benefit for any domestic 

producer. 

Additional tariffs would have an uneven impact on domestic distributors of wire hangers. For some 

distributors, the tariffs would likely lead to some income benefits. However, the tariffs would likely 

harm other distributors in light of their business models. 

Additional tariffs would also likely have a negative effect on the thousands of small, family-owned 

dry-cleaning businesses across the United States that would either have to absorb the resulting 

increased costs or pass them on to their customers. 

Memorandum of April 25, 2003—Presidential Determination on Wire Hanger Imports from the People's Republic 

of China, 68 Fed. Reg. 23017 (April 29, 2003). 

TA-421-03: BRAKE DRUMS AND ROTORS FROM CHINA

Petition Filed: June 6, 2003, on behalf of the Coalition for the Preservation of American Brake Drum and Rotor 

Aftermarket Manufacturers (consisting of Dana Corp. (Brake and Chassis Division)/Brake Parts, Inc.; Federal 

Mogul Corp.; and Thyssen Krupp Waupaca/Waupaca Foundry, Inc.). 

Investigation Instituted: effective June 6, 2003; Certain Brake Drums and Rotors from China, 68 Fed. Reg. 

35702 (June 16, 2003). 

ITC Injury Determination: Negative. On August 5, 2003, by a vote of 5-0, the USITC determined that certain 

brake drums and rotors from the People’s Republic of China are not being imported into the United States in such 

increased quantities or under such conditions as to cause market disruption to the domestic producers of like or 

directly competitive products. See Certain Brake Drums and Rotors from China, 68 Fed. Reg. 48938 (August 15, 

2003). 

ITC Remedy Recommendation: None.

Views of Commission: Certain Brake Drums and Rotors from China, TA-421-3, USITC Pub. 3622 (August 

2003). 

President's Decision: None. 
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TA-421-04: DUCTILE IRON WATERWORKS FITTINGS FROM CHINA

Petition Filed: September 5, 2003, on behalf of McWane, Inc., Birmingham, AL, and three subsidiaries: Clow 

Water Systems Co., Coshocton, OH, Tyler Pipe Co., Tyler, TX, and Union Foundry Co., Anniston, AL. 

Investigation Instituted: effective September 5, 2003; Certain Ductile Iron Waterworks Fittings from China, 68 

Fed. Reg. 54010 (September 15, 2003). 

ITC Injury Determination: December 4, 2003. By a vote of 6-0, the USITC determined that certain ductile iron 

waterworks fittings from the People’s Republic of China are being imported into the United States in such 

increased quantities or under such conditions as to cause market disruption to the domestic producers of like or 

directly competitive products. See Certain Ductile Iron Waterworks Fittings from China, 68 Fed. Reg. 69421 

(December 12, 2003). 

ITC Remedy Recommendation: December 15, 2003. The Commission recommended import relief in the form of 

a tariff-rate quota for a three-year period: 

• 50% tariff on imports exceeding 14,324 short tons in year 1; 

• 40% tariff on imports exceeding 15,398 short tons in year 2; and 

• 30% tariff on imports exceeding 16,553 short tons in year 3. 

The Commission further recommended expedited consideration of trade adjustment assistance for firms and/or 

workers affected by the subject imports. 

The Commission transmitted a report on its determination, as well as its remedy proposals, to USTR on December 

24, 2003. 

Views of Commission: Certain Ductile Iron Waterworks Fittings from China, TA-421-4, USITC Pub. 3657 

(December 2003). 

President's Decision: On March 3, 2004, the President announced that he was not providing relief because he had 

determined that import relief was not in the national economic interest and that import relief would have an 

adverse impact on the United States economy clearly greater than the benefits of such action. The President 

provided the following reasons for his decision not to grant relief: 

The facts of this case indicate that imposing the USITC's recommended tariff-rate quota remedy or any 

other import relief available under section 421 would be ineffective because imports from third 

countries would likely replace curtailed Chinese imports. The switch to third country imports could 

occur quickly because the major U.S. importers already import substantial quantities from countries 

such as India, Brazil, Korea, and Mexico. Because importers' existing inventories of imports will likely 

cover demand for approximately 6 to 12 months from the imposition of import relief, a switch from 

China to alternative import sources would not likely lead to significant additional demand for 

domestically produced pipe fittings, even accounting for a time lag in making that switch. Under these 

circumstances, import relief would provide no meaningful benefit to domestic producers. 

In addition, import relief would cost U.S. consumers substantially more than the increased income that 

could be realized by domestic producers. Indeed, the USITC estimated that its recommended remedy 

would generate a negative net domestic welfare effect of between $2.3 million and $3.7 million in the 

first year alone. 

While not necessary in reaching my determination that imposing import relief would have an adverse 
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TA-421-04: DUCTILE IRON WATERWORKS FITTINGS FROM CHINA

impact on the United States economy clearly greater than the benefits, it is also worth noting two 

additional points: 

• First, evidence suggests that domestic producers enjoy a strong competitive position in the U.S. 

market, and in fact the largest domestic producer recently announced price increases nationwide 

ranging from 8 to 35 percent. The two smaller domestic producers and the major U.S. importers 

have publicly indicated that they would follow these price increases. 

• Second, in 2002 and 2003, imports of this product have been relatively stable in volume terms and 

have shown a slight decline in value terms. 

The circumstances of this case make clear that the U.S. national economic interest would not be served 

by the imposition of import relief under section 421. I remain fully committed to exercising the 

important authority granted to me under section 421 when the circumstances of a particular case 

warrant it. 

Memorandum of March 3, 2004—Presidential Determination on Imports of Certain Ductile Iron Waterworks 

Fittings From the People's Republic of China, 69 Fed. Reg. 10597 (March 8, 2004). 

TA-421-05: INNERSPRINGS FROM CHINA

Petition Filed: January 6, 2004, on behalf of the U.S. member companies of The American Innerspring 

Manufacturers (AIM), Memphis, TN. Petitioning firms include Atlas Spring, Gardena, CA; Hickory Springs 

Manufacturing Co., Hickory, NC; Leggett & Platt, Carthage, MO; and Joseph Saval Spring & Wire Co., Inc., 

Taylor, MI. 

Investigation Instituted: effective January 6, 2004; Innersprings from China, 69 Fed. Reg. 2002 (January 13, 

2004). 

ITC Injury Determination: Negative. On March 8, 2004, by a vote of 6-0, the USITC determined that 

uncovered innerspring units from the People’s Republic of China are not being imported into the United States in 

such increased quantities or under such conditions as to cause market disruption to the domestic producers of like 

or directly competitive products. See ITC News Release 04-022: ITC Announces Determination in China 

Safeguard Investigation Concerning Uncovered Innerspring Units from China (March 8, 2004). 

ITC Remedy Recommendation: None. 

Views of Commission: Uncovered Innerspring Units from China, TA-421-5, USITC Pub. 3676 (March 2004). 

President's Decision: None. 
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TA-421-06: CIRCULAR WELDED NON-ALLOY STEEL PIPE FROM CHINA

Petition Filed: August 2, 2005, on behalf of the Allied Tube and Conduit Corp.; IPSCO Tubulars, Inc.; Maruichi 

American Corp.; Maverick Tube Corp.; Sharon Tube Company; Western Tube and Conduit Corp.; Wheatland 

Tube Company; The United Steelworkers. 

Investigation Instituted: effective August 2, 2005; Circular Welded Non-Alloy Steel Pipe from China, 70 Fed. 

Reg. 46543 (August 10, 2005). 

ITC Injury Determination: Affirmative. On October 7, 2005, by a vote of 4-2, the USITC determined that 

certain circular welded non-alloy steel pipe from the People’s Republic of China is being imported into the United 

States in such increased quantities or under such conditions as to cause market disruption to the domestic 

producers of like or directly competitive products. See Circular Welded Non-alloy Steel Pipe from China, 70 Fed. 

Reg. 58746 (October 7, 2005). 

ITC Remedy Recommendation: October 11, 2005. The Commission recommended import relief in the form of a 

quota. 

• Commissioners Lane and Koplan recommended a quantitative import restriction for three years in the 

amount of 160,000 short tons. 

• Commissioners Aranoff and Hillman recommended a tariff-rate quota for a three year period: 

o A 25% tariff on imports above the quota level; 

o The within-quota quantity set at 267,468 short tons in year one, and increasing by a rate of five percent 

in year two and ten percent in year three. 

The Commission further recommended expedited consideration of trade adjustment assistance for firms and/or 

workers affected by the subject imports. 

Views of Commission: Circular Welded Non-Alloy Steel Pipe from China, TA-421-6, USITC Pub. 3807 

(October 2005). 

President's Decision: On December 30, 2005, the President announced that he was not providing relief because 

he had determined that import relief was not in the national economic interest and that import relief would have an 

adverse impact on the United States economy clearly greater than the benefits of such action. The President 

provided the following reasons for his decision not to grant relief: 

The facts of this case indicate that any import relief, including either of the USITC's proposed 

remedies, is likely to be ineffective because of the extent to which imports from third countries would 

likely replace curtailed Chinese imports. A large number of third countries -- the USITC documents 

more than 50 of them -- supply the U.S. market with steel pipe. Although antidumping duties currently 

apply to imports from eight of those countries, there are many other countries currently supplying steel 

pipe to the U.S. market that could fill the void created by curtailed Chinese imports. Under these 

circumstances, import relief would likely not provide a meaningful benefit to domestic producers. 

In addition, imposing import relief would cost U.S. consumers substantially more than the increased 

income that could be realized by domestic producers. According to USITC estimates, the USITC's 

recommended quota remedy would generate costs for U.S. consumers five times greater than the 

additional income that could be realized by domestic producers. Under the USITC's recommended 

tariff-rate quota remedy, the costs would be four times greater than the income generated by domestic 

producers. 
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TA-421-06: CIRCULAR WELDED NON-ALLOY STEEL PIPE FROM CHINA

While the particular circumstances of this case make clear that the U.S. national economic interest 

would not be served by the imposition of import relief under section 421, I remain fully committed to 

exercising the important authority granted to me under section 421 when the circumstances of a 

particular case warrant it. 

I hereby direct the Secretary of Commerce and the Secretary of Labor to expedite consideration of any 

Trade Adjustment Assistance applications received from domestic producers or their workers, 

consistent with their statutory mandates. 

Memorandum of December 30, 2005—Presidential Determination on Imports of Circular Welded Non-Alloy 

Steel Pipe from the People's Republic of China, 71 Fed. Reg. 869 (January 5, 2006). 

b. Textile Safeguards 

The special China textile safeguard set out in the Working Party Report to China's WTO 

accession became effective upon China's entry into the WTO on December 11, 2001. In the 

United States, the textile safeguard was not implemented by statute. Rather, the textile safeguard 

was implemented by procedural rules issued by the Committee to Implement Textile Agreements 

(“CITA”), the official U.S. government entity responsible for administering the Agreement on 

Textiles and Clothing (“ATC”). In May 2003, CITA issued the procedural rules for bringing a 

special safeguard action to seek relief from Chinese imports.217 218 With the expiration of the 

ATC on January 1, 2005, and of the textile and apparel import quotas contained therein, the 

textile-specific safeguard measure in China’s WTO Accession Agreement became the sole 

 

217 See Procedures for Considering Requests from the Public for Textile and Apparel Safeguard Actions on 

Imports from China, 68 Fed. Reg. 27787 (May 21, 2003). 218 For a description of CITA’s procedural rules for a China textile safeguard action, see Terence P. Stewart, 

China's Compliance With World Trade Organization Obligations: A Review Of China's 1st Two Years Of 

Membership; A Report Prepared for the U.S.-China Economic and Security Review Commission at 202-206 

(March 19, 2004). 
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channel through which the U.S. textile and apparel industry could seek to limit the impact of 

China’s textile and apparel products into the U.S. 

After China’s WTO accession, U.S. textile groups filed numerous requests for textile 

safeguards, including petitions based on the threat of market disruption that would result from 

the lifting of import quotas on January 1, 2005.219 CITA made affirmative determinations and 

imposed safeguard measures in response to thirteen of these petitions (including for reapplication of quotas – category 349/649, brassieres).220 The following table, compiled from 

CITA’s Federal Register notices, summarizes the petitions filed with CITA and CITA’s 

determinations.221

CHINA TEXTILE SAFEGUARD PETITIONS AND CITA DETERMINATIONS 

Category Description Determination 

222 Knit Fabric 

Safeguard quota in effect from 12/24/2003 to 12/23/2004. Safeguard 

re-applied for in 2005—CITA consideration terminated 11/23/2005. 

Included in U.S.-China three-year agreement limiting Chinese imports 

through 2008. 

226 Cheesecloth, Batistes, 

Lawns/Voile 

CITA agreed to consider safeguard request on 10/11/2005. 

Consideration terminated 11/23/2005. 

301 Combed Cotton Yarn 

Quota in effect 05/27/2005-12/31/2005. CITA agreed to consider reapplication 10/11/2005—CITA consideration and determination 

terminated 11/23/2005. Included in U.S.-China three-year agreement 

limiting Chinese imports through 2008. 

332/432/632 

(part) 

Cotton, Wool and 

MM Fiber Socks 

Quota in effect 10/29/2004-10/28/2005. CITA review period for reapplication request extended through 12/31/2005—CITA consideration 

terminated 11/23/2005. Included in U.S.-China three-year agreement 

limiting Chinese imports through 2008. 

338/339 Cotton Knit Shirts, 

Blouses 

Quotas in effect 05/23/2005-12/31/2005. CITA agreed to consider reapplication 10/11/2005—CITA consideration and determination 

terminated 11/23/2005. Included in U.S.-China three-year agreement 

limiting Chinese imports through 2008 (with some product exclusions). 

340/640 Cotton/MMF Non- Quotas in effect 05/27/2005-12/31/2005. CITA agreed to consider re-

 

219 See Terence P. Stewart, China in the WTO – Year 3: A Research Report Prepared for the U.S.-China Economic 

and Security Review Commission at 37-46 (January 21, 2005). 

220 See http://otexa.ita.doc.gov/fr.htm. 221 Id. 
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CHINA TEXTILE SAFEGUARD PETITIONS AND CITA DETERMINATIONS 

Category Description Determination 

Knit Shirts application 10/11/2005—CITA consideration and determination 

terminated 11/23/2005. Included in U.S.-China three-year agreement 

limiting Chinese imports through 2008. 

341/641 Non-Knit Blouses CITA review period extended until 11/08/2005. CITA consideration 

terminated 11/23/2005. 

342/642 Skirts CITA review period extended until 11/08/2005. CITA consideration 

terminated 11/23/2005. 

345/645/646 Cotton Sweaters 

CITA review period extended to 11/30/2005—CITA consideration 

terminated 11/23/2005. Included in U.S.-China three-year agreement 

limiting Chinese imports through 2008. 

347/348 Cotton Trousers, 

Slacks 

Safeguard quotas in effect 05/23/2005-12/31/2005. CITA agreed to 

consider re-application 10/11/2005—CITA consideration and 

determination terminated 11/23/2005. Included in U.S.-China threeyear agreement limiting Chinese imports through 2008. 

349/649 Brassieres 

Quotas in effect 12/24/2003-12/23/2004 and 08/31/2005-12/31/2005. 

CITA agreed to consider re-application 10/11/2005—CITA 

consideration and determination terminated 11/23/2005. Included in 

U.S.-China three-year agreement limiting Chinese imports through 

2008. 

350/650 Dressing Gowns and 

Robes 

Quota in effect 12/24/2003-12/23/2004. CITA determination on reapplication extended to 11/30/2005—CITA consideration and 

determination terminated 11/23/2005. 

351/651 Cotton, MMF 

Nightwear 

CITA review period extended through 12/31/2005—CITA 

consideration terminated 11/23/2005. 

352/652 Cotton MMF 

Underwear 

Quotas in effect 05/23/2005-12/31/2005. Included in U.S.-China threeyear agreement limiting Chinese imports through 2008. 

359S/659S Swimwear CITA review period extended through 11/08/2005. Included in U.S.-

China three-year agreement limiting Chinese imports through 2008. 

363 Cotton terry and 

other pile towels 

CITA agreed to consider safeguard request on 10/11/2005. 

Consideration terminated 11/23/2005. Included in U.S.-China threeyear agreement limiting Chinese imports through 2008. 

369 

(part)/666 

(part) 

Cotton and MM Fiber 

Curtains and 

Draperies 

CITA agreed to consider safeguard request on 07/15/2002. No 

determination issued. Category 666 (part – window blinds/window 

shades) included in U.S.-China three-year agreement limiting Chinese 

imports through 2008. 

443 Men’s and Boys’ 

Wool Suits 

CITA agreed to consider safeguard action 10/11/2005—CITA 

consideration terminated 11/23/2005. Included in U.S.-China threeyear agreement limiting Chinese imports through 2008. 

447 Wool Trousers 

CITA review period extended through 11/30/2005—CITA 

consideration terminated 11/23/2005. Included in U.S.-China threeyear agreement limiting Chinese imports through 2008. 

619 Polyester Filament 

Fabric, lightweight 

CITA agreed to consider safeguard action 10/11/2005—CITA 

consideration terminated 11/23/2005. Included in U.S.-China threeyear agreement limiting Chinese imports through 2008. 

620 Other Synthetic 

Filament Fabric 

Quotas in effect 08/31/2005-12/31/2005. CITA agreed to consider reapplication 10/11/2005—CITA consideration and determination 

terminated 11/23/2005. Included in U.S.-China three-year agreement 
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CHINA TEXTILE SAFEGUARD PETITIONS AND CITA DETERMINATIONS 

Category Description Determination 

limiting Chinese imports through 2008. 

634/635 MM Fiber Coats CITA agreed to consider safeguard request on 09/21/2005. 

Consideration terminated 11/23/2005. 

638/639 MMF Knit Shirts, 

Blouses 

Quotas in effect 05/27/2005-12/31/2005. Included in U.S.-China threeyear agreement limiting Chinese imports through 2008 (with some 

product exclusions). 

647/648 MMF Trousers, 

Slacks 

Quotas in effect 05/27/2005-12/31/2005. Included in U.S.-China 

three-year agreement limiting Chinese imports through 2008 (with 

some product exclusions). 

Source: CITA website, http://otexa.ita.doc.gov/fr.htm. 

On December 1, 2004, the U.S. Association of Importers of Textiles and Apparel filed 

suit in the Court of International Trade (CIT) challenging CITA’s practice of accepting textile 

safeguard petitions on the basis of a “threat” of increased imports and requesting the issuance of 

a preliminary injunction enjoining CITA from granting relief to such petitioners. On December 

30, 2004, the CIT granted the preliminary injunction and issued an order enjoining CITA from 

proceeding on the threat-based safeguard requests it had received.222 The Court of Appeals for 

the Federal Circuit stayed this injunction on April 27, 2005.223

On May 5, 2005, CITA resumed its consideration of the twelve threat-based petitions for 

safeguard action that it had received between October and December 2004, and issued 

affirmative determinations in four of those cases (men’s and boys’ cotton and man-made fiber 

shirts, not knit (category 340/640), man-made fiber trousers (category 647/648), man-made fiber 

 

222 U.S. Association of Importers of Textiles & Apparel v. United States, No. 04-00598 (CIT Dec. 30, 2004). 

223 U.S. Association of Importers of Textiles & Apparel v. United States, Ct. No. 05-1209 (Fed. Cir. April 27, 

2005). 
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knit shirts and blouses (category 638/639), and combed cotton yarn (category 301)).224 CITA 

also accepted for consideration industry petitions for investigation of market disruption for three 

of these product categories (men’s and boys’ cotton and man-made fiber shirts, not knit; manmade fiber trousers; and man-made fiber knit shirts and blouses).225

As a result of consultations with the domestic textile and apparel industry and Congress 

regarding a possible broader agreement with China on imports of Chinese textile and apparel 

products, CITA announced, in August 2005, extensions of its 60 day time period to issue 

determinations with regard to textile safeguard petitions.226 On November 8, 2005, the U.S. and 

China finalized a Memorandum of Understanding regarding textile and apparel trade (Textile 

MOU); on November 23, 2005, CITA terminated further consideration of all textile safeguard 

petitions pending on the date of the Textile MOU.227 228

By setting import quotas in 34 textile and apparel product categories for a three-year 

period, the Textile MOU addresses the U.S. textile industry’s call for a comprehensive bilateral 

agreement that “provide[s] relief before the industry suffers the job losses and declines required 

 

224 See Committee for the Implementation of Textile Agreements (CITA) Announces That It Will Invoke Safeguards 

on Textile Imports from China, Commerce News (May 18, 2005) available at http://www.ita.doc.gov/ 

media/PressReleases/0505/cita_051805.html. 

225 Id. 

226 See, e.g., Extension of Period of Determination on Request for Textile and Apparel Safeguard Action on 

Imports from China, 70 Fed. Reg. 45705 (August 8, 2005). 

227 See Memorandum of Understanding between the Governments of the United States of American and the 

People’s Republic of China Concerning Trade in Textile and Apparel Products (November 8, 2005) (“Textile 

MOU”), available at http://www.ustr.gov/assets/World_Regions/North_Asia/China/asset_upload_file91_83 

44.pdf.

228 See Termination of Further Consideration of Requests for Textile and Apparel Safeguard Action on Imports 

from China, 70 Fed. Reg. 71471-71472 (November 29, 2005). 
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to trigger the implementation of safeguard measures.”229 230 The Textile MOU provides for the 

following limitations on the import rates of Chinese textile and apparel products: 

• Growth rates for apparel categories set at 10% for 2006, 12.5% for 2007, and 15% in 

2008 (though growth rates vary among categories); and 

• Growth rates for Chinese textile categories set at 12.5% in 2006 and 2007, and 15% 

in 2008.231

The following table shows the agreed levels for Chinese imports of certain textile products into 

the United States. 

AGREED U.S. IMPORT LEVELS OF CERTAIN CHINESE TEXTILE PRODUCTS 

Category Unit 2006 Level 2007 Level 2008 Level 

200/301—sewing thread/combed cotton yarn kg 7,529,582 8,659,019 10,131,052

222—knit fabric kg 15,966,487 18,361,460 21,482,908

229—special purpose fabric kg 33,162,019 38,467,942 45,007,492

332/432/632 pt (plus baby socks) – T dp 64,386,841 73,963,859 85,058,437

Sublimit 332/432/632 pt (plus baby socks) - 

B232

dp 61,146,461 70,318,431 80,866,195

338/339 pt – cotton knit shirts dz 20,822,111 23,424,875 26,938,606

340/640—MB woven shirts dz 6,743,644 7,586,600 8,724,590

345/645/646—sweaters dz 8,179,211 9,201,612 10,673,870

347/348—cotton trousers dz 19,666,049 22,124,305 25,442,951

349/649—bras dz 22,785,906 25,634,144 29,479,266

352/652—underwear dz 18,948,937 21,317,554 24,515,187

359S/659S—swimwear kg 4,590,626 5,164,454 5,990,767

363—pile towels no 103,316,873 116,231,482 134,828,519

666 pt—window blinds/window shades kg 964,014 1,084,516 1,268,884

443—wool suits, MB no 1,346,082 1,514,342 1,756,637

 

229 See Textile MOU at Annex I. 230 See CRS Report for Congress, Safeguards on Textile and Apparel Imports from China at 4 (June 30, 2006), 

available at http://www.usembassy.it/pdf/other/RL32168.pdf. 

231 Id. at 11. 232 HTSUS subheading 6115.20.90.10 is excluded. 
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AGREED U.S. IMPORT LEVELS OF CERTAIN CHINESE TEXTILE PRODUCTS 

Category Unit 2006 Level 2007 Level 2008 Level 

447—wool trousers, MB dz 215,004 241,880 280,581

619—polyester filament m2 55,308,506 62,222,069 72,177,600

620—other syn. filaments m2 80,197,248 90,221,904 103,755,190

622—glass fabric m2 32,265,013 37,104,765 43,412,575

638/639 pt—mmf knit shirts dz 8,060,063 9,067,571 10,427,707

647/648 pt—mmf trousers dz 7,960,355 8,955,399 10,298,709

847—sbvf trousers dz 17,647,255 19,853,162 23,029,668

Source: Annex I to Memorandum of Understanding between the Governments of the United States of American and 

the People’s Republic of China Concerning Trade in Textile and Apparel Products (November 8, 2005), 

available at http://www.ustr.gov/assets/World_Regions/North_Asia/China/asset_upload_file91_8344.pdf. 

CITA published the agreed levels of imports for 2006 in the Federal Register and, pursuant to the 

MOU, subsequently adjusted the import limits on several occasions.233

In the MOU, the United States also consented to permit entry of Chinese products (except 

socks) which had been denied entry in 2005 as a result of safeguard implementation, and agreed 

not to charge these products against the annual levels specified in the Textile MOU.234 With 

respect to any future safeguard actions pursuant to Paragraph 242 of China’s WTO accession 

agreement, the U.S. agreed to: (1) not implement any safeguard actions concerning textile and 

apparel products (a) integrated into the GATT before January 1, 2002, or (b) covered by the 

 

233 See CITA, Establishment of Agreed Import Levels and the ELVIS (Electronic Visa Information System) 

Requirement for Certain Cotton, Wool, Man-Made Fiber, Silk Blend and Other Vegetable Fiber Textiles and 

Textile Products Produced or Manufactured in the People's Republic of China, 70 Fed. Reg. 74777 (December 

16, 2005) (establishing import limits for 2006); CITA, Establishment of Agreed Import Levels for Certain 

Cotton, Wool, Man-Made Fiber, Silk Blend and Other Vegetable Fiber Textiles and Textile Products Produced 

or Manufactured in the People's Republic of China, 71 Fed. Reg. 62999 (October 27, 2006) (establishing 

import limits for 2007); CITA, Adjustment of Import Limits for Certain Cotton, Wool, Man-Made Fiber, Silk 

Blend and Other Vegetable Fiber Textiles and Textile Products Produced or Manufactured in the People's 

Republic of China, 72 Fed. Reg. 44126 (August 7, 2007) (adjusting 2007 import limits). 234 See Textile MOU at Annex I. 
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Textile MOU; and (2) exercise restraint in the implementation of safeguards on any products not 

subject to agreed-upon levels.235 To facilitate the enforcement of and compliance with the above 

provisions, the United States and China agreed to establish an Electronic Visa Information 

System (ELVIS).236

3. Effectiveness of and Possible Modifications to 

China-Specific Safeguards 

a. Product-Specific Safeguards 

To date, the China-specific product-specific safeguard remedy (Section 421 action) has 

not provided relief to any U.S. industry. The expectations of its utility as a measure to provide 

relief to U.S. industries injured from a surge in Chinese imports have not been realized. 

Of the six cases brought so far, the International Trade Commission found in four cases 

that the domestic industry was injured by a surge in Chinese imports and recommended relief. 

However, the President chose in each instance to deny relief. 

It has been more than two years since the last Section 421 petition was filed. It is likely 

that the absence of Section 421 petitions over the last two years is not due to a decrease in 

Chinese imports (which have continued to increase rapidly), but because U.S. industries have 

observed the results of the first six cases and have judged that the prospective relief to be gained 

from a petition is not worth the cost and time necessary to bring it. Indeed, after the 

Administration’s denial of relief in the most recent 421 investigation (Circular Welded Non-alloy 

Steel Pipe), some petitioners noted that “the White House argument that quotas or tariffs would 

 

235 See Textile MOU at para. 7. 
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hurt U.S. consumers could be used to justify rejections of any 421 petition brought forward, and 

that it shows that the Bush Administration is opposed to any use of the safeguard.”237

Moreover, domestic parties may also have been discouraged from bringing 421 petitions 

by the political tenor of the ultimate decision making process as they have seen the effect of 

lobbying by China in each of the affirmative 421 determinations to discourage the President from 

granting relief.238 The President’s failure to grant relief under Section 421 has been criticized by 

legal observers and legislators.239 The element of discretion granted to the President as the 

ultimate decision maker regarding relief under Section 421 has created constant uncertainty in 

the application of the statute, and limits its effectiveness. To address this issue, Senators Baucus 

 236 See Textile MOU at Annex III. 237 See White House Denies Section 421 Relief in Standard Pipe Case, InsideTrade.com (January 4, 2006). 238 See, e.g., Chinese Official Complains about China-Specific Safeguards, ChinaTradeExtra.com, posted 

December 6, 2002 (China's Vice-Minister for Trade, Long Yongtu, came to Washington and met with 

Commerce Department officials in December 2002, arguing that the use of Section 421 would undermine 

China’s market access to the United States); U.S. Holds Door Open to Settlement in First China-Specific 

Safeguard Case, INSIDE US-CHINA TRADE, November 13, 2002 (indicating that some administration officials 

believed imposition of a safeguard measure on Chinese imports could have negative political consequences in 

that "a decision to impose the ITC remedy could lead to increased use of the China-specific safeguard, which 

could further complicate the bilateral trade relationship"); Chinese Officials Meet in U.S. to Argue Against 421, 

Furniture AD Case, INSIDE US-CHINA TRADE, January 14, 2004 (“Officials from China’s Ministry of 

Commerce met this week with officials in the U.S. Trade Representative’s Office in an effort to convince them 

to reject recommendations from the International Trade Commission that the U.S. impose a tariff, a quota or a 

combination of both in order to limit imports of Chinese ductile iron waterworks fittings (DIWF). Informed 

sources said MOFCOM officials would meet with USTR yesterday (Jan. 13), and said the MOFCOM 

delegation consisted of officials from its Bureau of Fair Trade.”); China Questions Divided ITC Vote at Section 

421 Hearing, INSIDE US-CHINA TRADE, November 30, 2005 (referring to statements by a lawyer for Chinese 

steel pipe producers, “the three-way division could be seen as a ‘weak’ decision by the ITC, and basing a 

decision to impose relief on this vote is ‘guaranteed to invite trouble in the WTO.’”).

239 See, e.g., Eliza Patterson, The U.S. President, Once Again, Rejects Import Sanctions Against China, ASIL

INSIGHTS (May 2003) (observing that the President’s denial of relief in the second Section 421 case concerning 

steel wire garment hangers could be viewed as "an overtly political decision by the President made under 

pressure from the Chinese government and a signal that this administration has no intention of ever granting 

relief under Section 421.”); Administration Keeps Unbroken Record of Not Standing Up for American Workers 

and Businesses Against Injurious Imports from China - Puts Another 5000 U.S. Manufacturing Jobs at Peril, 

Comments of Rep. Sander Levin criticizing President Bush’s decision to deny relief in the DIWF 421 case 

(March 5, 2004), available at http://www.insidetrade.com/secure/pdf5/wto2004_1302.pdf. 
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and Hatch introduced the Trade Enforcement Act of 2007,240 which proposes three changes with 

regard to Section 421: 

• Require the President to declare import relief if the USITC recommends it, unless he 

invokes a national security or economic waiver; 

• Add requirements that the national security and economic waivers may be invoked 

only in extraordinary circumstances and only if the provision of the recommended 

relief “would have an adverse impact on the United States economy that clearly and 

significantly outweighs the benefits of such action; or . . . would cause serious harm 

to the national security of the United States;” 

• Allow for Congress to overturn a Presidential waiver of granting 421 relief if both the 

House and Senate pass a resolution of disapproval.241

Another possible statutory modification that should be considered is legislation to 

provide monetary relief (at least to the extent of covering legal costs) to those U.S. industries that 

bring a 421 petition, receive an affirmative determination and a recommendation for relief from 

the ITC, but are then denied relief by the President. This small measure of compensation would 

assist U.S. industries (particularly those comprised of small and medium-sized companies) to 

benefit from the Section 421 remedy. 

More substantive modifications, such as making relief if proposed by the USITC 

mandatory as long as consistent with WTO durational limits (without retaliation rights) are more 

desirable but would presumably be resisted institutionally by the Administration since it reduces 

its role/discretion in the process. 

 

240 Trade Enforcement Act of 2007, S. 1919, 110th Cong. § 301 (2007). 

241 Id. at § 301; see also Baucus, Hatch Enforcement Bill Would Tighten Section 421 Safeguard, 

ChinaTradeExtra.com, posted August 1, 2007. 
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Another approach to revitalizing Section 421 is embodied in the Fair Currency Act of 

2007, introduced in both the House and Senate.242 The Fair Currency Act defines exchange-rate 

misalignment as 

[A]n undervaluation of a foreign currency as a result of protracted 

large-scale intervention by or at the direction of a governmental 

authority in the exchange market. . . . [and] shall be found when 

the observed exchange rate for a foreign currency is below the 

exchange rate that could reasonably be expected for foreign 

currency absent the intervention.243

Under this proposed legislation, such exchange rate misalignment constitutes an export 

subsidy and import barrier from which U.S. industry may seek relief under the China-specific 

safeguard mechanisms (as well as under subsidies and countervailing duty law).244 (The Fair 

Currency Act is discussed in greater detail in the next section of this paper). 

Separately, Section 421 applications are also discouraged by USITC-imposed obligations 

on domestic petitioning industries that are not contained in the statute and which appear to 

misapprehend the purpose of Section 421. The Commission requires domestic industries to 

supply adjustment plans similar to a Section 201 action even though the premise of the statute is 

to implement rights under the accession protocol to deal with the transitional period when China 

is undergoing further significant legal and economic reform. Bringing USITC practice into 

conformity with the underlying purpose and intent of the statute does not require legislative 

activity but possibly Congressional oversight. 

 

242 Fair Currency Act of 2007, S. 796, 110th Cong. (2007); Fair Currency Act of 2007, H.R. 782, 110th Cong. 

(2007). 

243 S. 796 at § 104(a)(4)(A) (2007); H.R. 782 at § 104 (a)(4)(A) (2007). 

244 S. 796 at §§ 101, 104 (2007); H.R. 782 at §§ 101, 104 (2007). 
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b. Textile Safeguards

Between China’s accession in December 2001 and the signing of the Textile MOU in 

November 2005, CITA imposed textile safeguard measures in response to only twelve of the 30 

petitions it received (including nine petitions for re-application of safeguard quotas). However, 

many of the petitions it had been considering in mid-2005 were rendered moot by the signing of 

the Textile MOU. Because the remedy has been reasonably available and was supplemented by 

the MOU, the textile safeguard should be viewed as having worked in the United States as 

envisioned to ease the market disruption of increased textile and apparel imports from China. 

The Federal Circuit’s reversal of the CIT’s injunction enjoining CITA’s authority to accept 

petitions based upon the threat of increased imports signaled a recognition that U.S. companies 

and their workers are entitled to seek relief for the potential market disruptions stemming from 

the expiration of the ATC and the attendant import surges. Most importantly, the finalization of 

the comprehensive Textile MOU represents a more orderly means of addressing the U.S. textile 

industry’s needs vis-à-vis growing import volumes.245 246 

 

245 See Comprehensive Deal Reached to Limit U.S. Imports of Chinese Textiles and Clothing, American 

Manufacturing Trade Action Coalition (AMTAC) press release, November 8, 2005, available at 

http://amtacdc.org/media/2005/051108.pdf (quoting National Textile Association President Karl Spilhaus: 

“Today’s agreement vindicates the U.S. textile industry’s decision in 2003 to aggressively use the safeguard 

process to persuade all parties of the need for a more comprehensive agreement.”)

246 Nevertheless, U.S. textile and apparel producers are concerned that the expiration of the quotas set forth in the 

Textile MOU at the end of 2008 will result in a flood of Chinese textile and apparel imports. Many U.S. 

producers are hopeful that a U.S. commitment with regard to importation of textile and apparel goods from 

Vietnam, set forth in September 2006, could be applied to China as an alternative to safeguard quotas. 

Specifically, this commitment requires Commerce to monitor import values and volumes of textile and apparel 

products from Vietnam and complete a review every six months. If Commerce determines through this 

monitoring process that dumping exists and that the domestic industry “fully co-operates” in furnishing data 

indicating the existence of material injury to domestic producers, it would then self-initiate an antidumping 

investigation with respect to the relevant products. Commerce’s self-initiation of antidumping investigations 

of Vietnamese textile and apparel products may remove the requirement of a show of industry support, which 

has considerably hampered domestic industry’s ability to bring antidumping cases against foreign suppliers. 
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Circumvention of quotas and duties poses a separate problem. Some U.S. producers 

allege that Chinese manufacturers have attempted to circumvent quotas or duties on textiles 

being imported into the U.S. by moving their products through a second country en route to the 

receiving country (transshipment) or by incorrectly describing their products, thereby rendering 

the quotas established in the Textile MOU less effective.247 “Illegal transshipment can (1) 

adversely affect domestic producers; (2) create an unfair competitive advantage for the violator; 

(3) restrict the trade of legitimate manufacturers if quotas are imposed on the merchandise; (4) 

undermine bilateral textile agreements and other trade initiatives that confer preferential 

treatment; and (5) confer false information regarding country of origin to the consumer.”248 

During a four-month period ending in late June 2006, CBP revealed that it had seized over $10 

million in “misdescribed” textile products and had uncovered a plot to circumvent the China 

safeguards by misdescribing cotton merchandise as ramie, which has a much lower rate of 

duty.249 

The United States has taken steps to curb illegal transshipment by signing agreements 

aimed at combating the illegal transshipment of textiles with four trading partners: Hong Kong, 

 U.S. textile and apparel manufacturers are monitoring the status of this concession; if it shows to be an 

effective mechanism for stemming the tide of Vietnamese textile and apparel exports, it may set an important 

precedent for the self-initiation of antidumping investigations of Chinese textile and apparel exports after 2008. 

See Groups Hope Vietnam Rule Can Apply to China, INSIDE US-CHINA TRADE, October 11, 2006 at 1, 5-6. 247 See U.S. Customs and Border Protection, U.S. Customs and Border Protection has Seized $10 Million in 

Misdescribed Textile Products Since October, February 2, 2006, available at http://www.cbp.gov/ 

xp/cgov/newsroom/news_releases/archives/2006_news_releases/022006/02022006.xml.

248 CRS Report for Congress, Safeguards on Textile and Apparel Imports from China at 12 (June 30, 2006), 

available at http://www.usembassy.it/pdf/other/RL32168.pdf (citing Transshipment: Technical Information for 

Pre-Assessment Surveys, Customs and Border Protection, October 2003). 

249 See U.S. Customs and Border Protection, U.S. Customs and Border Protection has Seized $10 Million in 

Misdescribed Textile Products Since October, February 2, 2006, available at http://www.cbp.gov/ 

xp/cgov/newsroom/news_releases/archives/2006_news_releases/022006/02022006.xml. 
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Macau, the Philippines, and Indonesia (an agreement with Taiwan is being negotiated). These 

agreements facilitate customs cooperation and identification of textile and apparel 

manufacturers, and allow for joint verification visits to ensure the legitimacy of clothing and 

textile imports from the trading partners.250 Even if the textile products transshipped through the 

territories of the trading partners do not receive preferential tariff treatment, Chinese producers 

may still reap benefits through the evasion of the quantitative restrictions established by the 

Textile MOU in 2005. The effectiveness of these agreements in curbing illegal Chinese 

transshipment of textile products into the U.S., in circumvention of the Textile MOU quotas, 

remains to be seen. 

B. REMEDIES AGAINST CURRENCY MISALIGNMENT -- CHINA’S 

EXCHANGE RATE POLICY AND THE LIKELIHOOD OF A 

SUCCESSFUL WTO CHALLENGE

1. China’s Exchange Rate Policy 

On July 21, 2005, China ended the RMB’s eight-year peg against the dollar, introducing 

“a new exchange rate regime described as ‘a managed floating exchange rate regime based on 

market supply and demand with reference to a basket of currencies.’”251 Under the new regime, 

China initially revalued the RMB by 2.1 percent against the dollar and allowed the RMB to 

fluctuate up to 0.3 percent on either side of a central rate set daily until May 18, 2007, when this 

 

250 See Press Release, USTR, United States and Indonesia Sign Agreement to Prevent Illegal Transshipments of 

Textiles and Apparel (September 26, 2006), available at http://www.ustr.gov/Document_Library/ 

Press_Releases/2006/September/United_States_Indonesia_Sign_Agreement_to_Prevent_Illegal_Transshipmen

ts_of_Textiles_Apparel.html.

251 U.S. Department of Treasury, Report to Congress on International Economic and Exchange Rate Policies, at 

26 (December 19, 2006), available at http://www.treasury.gov/offices/international-affairs/economicexchange-rates/pdf/2006_FXReport.pdf.
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reference rate was widened to 0.5 percent.252 As the Department of Treasury noted in its June 

2007 report to Congress, the daily movement of the RMB on either side of the reference rate has 

rarely come close to the limits of the original 0.3 percent band: 

In the first year under the managed basket regime (July 22, 2005 to 

July 22, 2006), the maximum daily movement on either side of the 

reference rate averaged 0.04 percent during the course of trading. 

The RMB/USD rate has experienced slightly more movement 

since, averaging 0.1 percent daily divergence from the morning 

reference rate.253

As of December 14, 2006, the RMB had appreciated by 5.88 percent, including the initial 

reevaluation of 2.1 percent, with an increase of 2.4 percent in the second half of 2006, the largest 

half-yearly RMB appreciation since the establishment of the managed float regime.254 255

China has taken additional steps toward promoting greater exchange rate flexibility: the 

11th Five-Year Plan, launched in early 2006, contains provisions designed to “increase domestic 

demand, reform social security (to reduce required saving), increase exchange rate flexibility, 

widen market access for foreign firms, and boost China’s imports (through further trade 

liberalization).”256 China has made other efforts to make a more flexible exchange rate viable in 

China, enacting laws which move it toward liberalization of the capital account, reform of its 

 

252 U.S. Department of Treasury, Report to Congress on International Economic and Exchange Rate Policies, at 

30 (June 2007), available at http://treasury.gov/offices/international-affairs/economic-exchange-rates/.

253 Id. 

254 U.S. Department of Treasury, Report to Congress on International Economic and Exchange Rate Policies, at 

26 (December 19, 2006), available at http://www.treasury.gov/offices/international-affairs/economicexchange-rates/pdf/2006_FXReport.pdf. 

255 U.S. Department of Treasury, Report to Congress on International Economic and Exchange Rate Policies, at 

30 (June 2007), available at http://treasury.gov/offices/international-affairs/economic-exchange-rates/. 

256 U.S. Department of Treasury, Report to Congress on International Economic and Exchange Rate Policies, at 

28 (December 19, 2006), available at http://www.treasury.gov/offices/international-affairs/economicexchange-rates/pdf/2006_FXReport.pdf. 
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financial sector, enhancement of the foreign exchange market, development of new financial 

products, promotion of foreign investment in its banking system, and increased access to 

financial instruments for maintaining and hedging foreign exchange and other financial risk.257 

Additional steps China has taken toward transforming currency and monetary policy include the 

following: 

• Authorization of 22 banks (foreign and domestic) to act as market makers in the 

foreign exchange market;258

• Shifting the conduct of foreign exchange transactions from Chinese authorities to 

private parties (almost all foreign exchange transactions in 2005 were with Chinese 

authorities; by June 2007, 80 percent were with private parties);259

• The January 2007 launch of the Shanghai InterBank Offer Rate (SHIBOR), which 

sets up a benchmark yield curve for pricing financial instruments and facilitates the 

PBOC’s monitoring of domestic liquidity conditions;260

• The permission granted on May 11, 2007 to Qualified Domestic Institutional Investor 

(QDII) license holders to invest half of their monies in overseas equities (QDII 

license holders had been limited bonds and other fixed income instruments);261

• The May 23, 2007 announcement that the quota for Qualified Foreign Institutional 

Investors (QFIIs) would be raised to $30 billion from $10 billion;262

• Assurances from Chinese authorities at the second session of the Strategic Economic 

Dialogue (SED), held in Washington on May 22-23, 2007, that they placed a high 

priority on “shifting the composition of economic growth towards domestic 

consumption and correcting imbalances in the economy and the role that exchange 

rate reform plays in that process.”263

Despite these positive steps, the Department of Treasury notes that: 

 

257 Id. at 28-29. 

258 U.S. Department of Treasury, Report to Congress on International Economic and Exchange Rate Policies, at 

32 (June 2007), available at http://treasury.gov/offices/international-affairs/economic-exchange-rates/. 

259 Id. 260 Id. 

261 Id. 262 Id. 
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[W]ith current policy measures and constrained movement of the 

exchange rate, China’s growth grew more unbalanced in 2006. . . . 

Prolonged, one-way intervention in foreign exchange markets by 

the central bank, an unprecedented amount of foreign exchange 

reserve accumulation, and a rapidly increasing current account 

surplus are clear indicators of fundamental renmimbi 

undervaluation. While China has taken some steps to increase the 

flexibility of the renmimbi the pace of appreciation that the 

authorities have allowed is much too slow and should be 

quickened.264 

High-level Chinese government officials have also expressed concern. Premier Wen 

Jiabao stated before the National People’s Congress in March of 2007 that “the biggest problem 

in China’s economy is that the growth is unstable, imbalanced, uncoordinated and 

unsustainable.”265 

Many economists estimate that China continues to undervalue its currency by as much as 

40 percent.266 As a result, Chinese goods continue to compete domestically and internationally 

at prices that are artificially low, hurting U.S. producers in the U.S. market, in the Chinese 

market and in third country markets.267 It is argued that China’s exchange rate intervention 

effectively acts as a tax on U.S. exports and a subsidy to China’s exports, which causes the loss 

 263 Id. 

264 Id. at 31-32. 265 Id. 266 See Robert E. Scott, Costly Trade with China – Millions of U.S. Jobs Displaced with Net Job Loss in Every 

State, Economic Policy Institute Briefing Paper at 1, May 2, 2007, available at 

http://www.epi.org/content.cfm/bp188; see also Morris Goldstein, Paulson’s First Challenge – Can the New 

U.S. Treasury Chief Confront China’s Currency Manipulation?, THE INTERNATIONAL ECONOMY, Summer 

2006, available at http://www.international-economy.com/TIE_Su06_Goldstein.pdf. 267 China’s currency misalignment is harmful to other economies as well. See Sound Dollar Coalition Seeking 

EU, IMF Involvement on China Currency, INSIDE US-CHINA TRADE, January 20, 2005 (quoting Otmar Issing, 

European Central Bank’s chief economist, “[T]he rise of the euro against the dollar is a problem that ‘lies with 

Asia and especially in the hands of China.’ Supporters of a revaluation in China have said that with the decline 

of the U.S. dollar, the euro and yen are forced to bear the burden of adjusting, as China’s renmimbi moves in 

lockstep with the dollar and cannot appreciate against it.”). 
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of U.S. manufacturing jobs.268 In addition, some contend that China’s misaligned currency poses 

a threat to U.S. national security by enabling it to buy missiles and submarine technology from 

the countries of the former Soviet Union with the higher-valued U.S. dollars it has accumulated 

as a result of the trade deficit.269 Despite these concerns, the Department of Treasury has 

declined to designate China as a currency manipulator under Section 3004 of the Omnibus Trade 

and Competitiveness Act of 1988, stating in its June 2007 report that it was “unable to determine 

that China’s exchange rate policy was carried out for the purpose of preventing effective balance 

of payments adjustment or gaining unfair competitive advantage in international trade.”270

2. U.S. Responses to China’s Exchange Rate Policy 

Concern about China's undervalued currency and its effects on U.S. manufacturing and 

increased imports (concern that is compounded by Treasury’s repeated failure to cite China as a 

currency manipulator while at the same time noting that its currency policy distorts the 

economy)271) have led to a number of proposals in Congress to address this problem. 

 

268 See Robert E. Scott, Costly Trade with China – Millions of U.S. Jobs Displaced with Net Job Loss in Every 

State, Economic Policy Institute Briefing Paper at 1, May 2, 2007, available at 

http://www.epi.org/content.cfm/bp188 (estimating loss of 1.8 million U.S. jobs since China’s WTO accession 

in 2001); see also Hearing on Currency Manipulation and Its Effect on U.S. Businesses and Workers before 

the House Ways and Means Subcommittee on Trade, Financial Services Subcommittee on Domestic and 

International Monetary Policy, Trade and Technology, and the Energy and Commerce Subcommittee on 

Commerce, Trade and Consumer Protection, 110th Cong. 3 (May 9, 2007) (statement of Thea Mei Lee, AFLCIO). 

269 See Hunter Calls China Currency Situation U.S. Security Threat, INSIDE US-CHINA TRADE, April 13, 2005. 

270 U.S. Department of Treasury, Report to Congress on International Economic and Exchange Rate Policies, at 

33 (June 2007), available at http://treasury.gov/offices/international-affairs/economic-exchange-rates/. 

271 See Treasury Fails to Cite China as Currency Manipulator, Urges More Yuan Movement, INSIDE U.S.-CHINA 

TRADE, June 13, 2007; see also Treasury Again Fails to Cite China as Currency Manipulator, INSIDE USCHINA TRADE, December 20, 2006. 
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a. Exchange Rate Manipulation as a 

Countervailable Subsidy; Application of Duty 

to Chinese Imports 

The Fair Currency Act of 2007,272 a bill that has been introduced in both the Senate and 

the House, seeks to define exchange-rate misalignment as a financial contribution that qualifies 

as a countervailable subsidy under U.S. countervailing duty law, regardless of whether the 

country is classified as a market economy or a nonmarket economy.273

Another legislative proposal, H.R. 1002, introduced by Representatives Spratt and 

Myrick, proposes an automatic penalty if negotiations between the U.S. and China fail to result 

in China’s adoption of policies designed to move its currency toward market-based valuation.274 

Under this proposal, the President must certify to Congress within 180 days of the bill’s 

enactment that China has ceased manipulating its currency “for purposes of preventing an 

effective balance of payments and gaining an unfair competitive advantage in international trade. 

. . . [and] that the currency of the People's Republic of China is valued in accordance with 

accepted market-based trading policies.”275 If the President cannot certify these conditions, a 

27.5 percent ad valorem rate of duty will immediately apply to all imports from China, in 

addition to any other applicable duties.276

 

272 Fair Currency Act of 2007, S. 796, 110th Cong. (2007); Fair Currency Act of 2007, H.R. 782, 110th Cong. 

(2007). 273 S. 796 at §§ 103(a)-(b) (2007); H.R. 782 at § 103(a)-(b) (2007). 

274 H.R. 1002, 110th Cong. (2007). 275 Id. at § 2(b). 276 Id. at § 2(a). 
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b. Fundamental Misalignment of Currency 

Other bills before Congress focus on fundamental misalignment of currency, thereby 

removing the requirement that Treasury consider in its currency manipulation analysis whether a 

country is attempting to gain a trade advantage through intentional currency manipulation. The 

Currency Exchange Rate Oversight Reform Act of 2007 (S. 1607), a bill introduced June 13, 

2007 by Senators Baucus, Grassley, Schumer and Graham, and passed by the Senate Finance 

Committee on July 31, 2007,277 provides that a “fundamentally misaligned currency” is any 

currency characterized by “a significant and sustained undervaluation of the prevailing real 

effective exchange rate, adjusted for cyclical and transitory factors, from its medium-term 

equilibrium level.”278 Under the provisions of this bill, Treasury would be required to (1) 

provide biannual reports to Congress that identify any fundamentally misaligned currencies and 

designate for priority action currencies that are characterized by particularly egregious 

manipulation; (2) engage in bilateral consultations with all such countries; and (3) with respect to 

currencies designated for priority action, in addition to engaging in bilateral consultations, seek 

the advice of the IMF and work with other governments to encourage the offending countries to 

change their policies and eliminate the fundamental misalignment.279 If a country whose 

currency has been designated for priority action fails to adopt policies to correct the 

misalignment within 180 days of the designation, S. 1607 provides for specific consequences, 

including: 

 

277 See http://thomas.loc.gov/cgi-bin/bdquery/z?d110:SN01607:@@@L&summ2=m&. 278 Currency Exchange Rate Oversight Reform Act of 2007, S. 1607, 110th Cong. § 2(5)-(6) (2007). 

279 Id. at §§ 4-5. 
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• Reflection of the fundamental currency misalignment in the calculation of export 

price or constructed export price for the purposes of antidumping investigations and 

reviews involving the country; 

• Prohibition of U.S. government procurement of goods or services from the country; 

• Request for the IMF to consult with the country; 

• Disapproval of Overseas Private Investment Corporation (OPIC) insurance for 

projects in the country; 

• Disapproval of international financing for the government of the country or projects 

within the country.280

If a country whose currency has been designated for priority action fails to adopt policies 

aimed at correcting the misalignment within 360 days of the designation, S. 1607 provides for 

the following: 

• USTR must request consultations at the WTO; 

• The U.S. must coordinate with the IMF and other monetary authorities in taking 

remedial intervention in international currency markets to address the country’s 

fundamental misalignment of its currency, and must notify the country of these 

actions.281

In addition, S. 1607 provides for U.S. opposition to any increase in voting shares or 

representation in international financial institutions for any country whose currency has been 

designated for priority action in Treasury’s most recent report.282

 

280 Id. at § 6. S. 1607 § 6(b) allows for presidential waiver of these consequences for reasons of national security 

or economic interest. 281 Id. at § 7. S. 1607 § 7(c) allows for presidential waiver of these consequences for reasons of national security 

or economic interest, but § 8 provides that Congress may disapprove a presidential waiver based on economic 

interest with a concurrent resolution of both Houses. 282 Id. at § 9. 
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The Currency Reform for Fair Trade Act of 2007 (H.R. 2942), introduced in the House 

by Representative Ryan and 47 co-sponsors, seeks similar treatment of China’s currency 

undervaluation as fundamental misalignment. 

Other attempts made to address China’s exchange rate policy include the filing of Section 

301 petitions with USTR seeking U.S. action regarding China’s exchange rate policy: 

• Initially, the Fair Currency Alliance, a group of trade associations and unions 

representing manufacturing, agriculture and labor, prepared a Section 301 petition to 

address the problem of Chinese currency manipulation but eventually chose not to file 

the petition with USTR.283

• On September 9, 2004, the China Currency Coalition, another coalition of U.S. 

industrial, service, agricultural, and labor organizations, filed a Section 301 petition 

seeking immediate elimination of the Chinese currency’s undervaluation;284 USTR 

rejected the petition on the same day it was filed.285

• On September 30, 2004, 30 members of the House and Senate (the Congressional 

China Currency Action Coalition) filed a Section 301 petition on China’s currency 

policy (nearly identical to the CCC’s petition).286 On November 12, 2004, USTR 

rejected this 301 petition.287 

• On April 20, 2005, the Congressional China Currency Action Coalition, now 

comprising 35 Senators and Representatives, filed essentially the same petition;288

USTR rejected it on May 27, 2005.289

 

283 See Fair Currency Alliance Says China Understating Global Trade Surplus, INSIDE US-CHINA TRADE, June 

16, 2004 (“Zoellick and other cabinet officials said in late April that they would reject a Section 301 petition 

on China’s currency policies if it were filed. However, the Alliance has said it might still file the petition, and 

will monitor the Bush Administration’s progress on the issue over the summer before deciding how to 

proceed.”). 284 See http://www.aflcio.org/issuespolitics/manufacturing/upload/petition.pdf. 285 Petitions under Section 302 on the Valuation of Chinese Currency, Decisions Not to Initiate Investigations, 69 

Fed. Reg. 78516 (December 30, 2004). 286 See USTR Delays China Currency 301 Decision Until Meeting With Congress, INSIDE US-CHINA TRADE, 

October 6, 2004 at 3-4. 287 Petitions under Section 302 on the Valuation of Chinese Currency, Decisions Not to Initiate Investigations, 69 

Fed. Reg. 78516 (December 30, 2004); see USTR Rejects Currency 301; Schumer, Levin Blast Lack of 

Consultations, INSIDE US-CHINA TRADE, November 17, 2004, at 1. 

288 See http://www.house.gov/levin/04-20-05%20%20%20%20%20China%20Currency%20301---Petition%20Fil 

ed%20USTR.pdf. 
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• On May 17, 2007, the Bipartisan China Currency Action Coalition filed a Section 301 

petition (similar to the prior petitions). As summarized by USTR: 

[T]he petition alleged that China's acts, policies, and practices that 

maintain a fixed exchange rate vis-à-vis the U.S. dollar have resulted 

in a significant undervaluation of China's currency. The petition 

alleged that these acts, policies and practices amount to: a prohibited 

export subsidy under the Agreement on Subsidies and Countervailing 

Measures and articles VI and XVI of the General Agreement on 

Tariffs and Trade 1994 (GATT 1994); exchange action under article 

XV of the GATT 1994 that frustrates the intent of articles I, II, III, VI, 

XI , and XVI of the GATT 1994; and subsidies that are inconsistent 

with China's obligations under articles 3, 9, and 10 of the Agreement 

on Agriculture. The petition also alleged that these acts, policies, and 

practices of China violate international legal rights of the United States 

under articles IV and VIII of the Articles of Agreement of the 

International Monetary Fund, and that they burden or restrict U.S. 

commerce by, among other things, suppressing U.S. manufacturing for 

domestic consumption and the growth in U.S. exports.290

• On June 14, 2007, USTR rejected the Bipartisan China Currency Action Coalition’s 

petition.291 USTR gave the following basis for its determination not to initiate an 

investigation: 

[A]mong other reasons, an investigation would not be effective in 

addressing the acts, policies, and practices covered in the petition. The 

Administration is currently involved in efforts to address with the 

Government of China the currency valuation issues raised in the 

petition. The USTR believes that initiation of an investigation under 

section 302 would hamper, rather than advance, Administration efforts 

to address China's currency valuation policies.292

 289 Petition under Section 302 on the Valuation of Chinese Currency, Decision Not to Initiate Investigations, 70 

Fed. Reg. 46259 (August 9, 2005). 

290 See Petition under Section 302 on China’s Currency Valuation; Decision Not to Initiate Investigation, 72 Fed. 

Reg. 46688 (August 21, 2007).

291 Id. 

292 Id. 
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3. Possible Grounds for a WTO Challenge to China’s 

Exchange Rate Policy 

Various bases for a WTO challenge to China’s exchange rate policy have been proposed. 

The primary grounds for challenging China's exchange rate policy are that China's 

undervaluation of the yuan constitutes a prohibited export subsidy within the meaning of various 

GATT articles and WTO Agreements, violates GATT Article XV:4, and violates China’s 

obligations under the International Monetary Fund’s Articles of Agreement. In brief, these 

potential grounds to a WTO challenge are: 

Prohibited Export Subsidy: 

 WTO SCM Agreement: Article 3.1(a) of the SCM Agreement prohibits “subsidies, 

contingent in law or in fact, ... upon export performance....” Article 3.2 of the SCM 

Agreement states that WTO Members States “shall neither grant nor maintain” prohibited 

export subsidies. In its accession protocol, China committed to “eliminate all subsidy 

programmes falling within the scope of Article 3 of the SCM Agreement upon 

accession.” 293

 GATT Article VI: The Ad Note to GATT Articles VI:2 and VI:3 provides that “multiple 

currency practices can in certain circumstances constitute a subsidy to exports which may 

be met by countervailing duties . . . . By ‘multiple currency practices’ is meant practices 

by governments or sanctioned by governments.” GATT, Ad. Article VI, paras. 2-3, note 

2.294

 GATT Article XVI: This article expressly recognizes that export subsidies “. . . may 

cause undue disturbance to . . . normal commercial interests, and may hinder the 

achievement of the objectives of this Agreement.” GATT Article XVI:2. Paragraph 4 

prohibits export subsidies by directing that “contracting parties shall cease to grant either 

directly or indirectly any form of subsidy on the export of any product other than a 

 

293 Protocol on the Accession of the People's Republic of China, WT/L/432, art. 10.3 (23 November 2001). 

294 A number of the recent countervailing duty petitions filed against China have alleged that China’s exchange 

rate policy constitutes an export subsidy. Commerce, however, has declined to initiate an investigation of 

these allegations. See, e.g., Coated Free Sheet Paper from China, 71 Fed. Reg. 68546, 68548 (November 27, 

2006) (CVD initiation); Circular Welded Carbon Quality Steel Pipe from China, 72 Fed. Reg. 36663, 36671 

(July 5, 2007) (CVD initiation); Light-Walled Rectangular Pipe and Tube from China, 72 Fed. Reg. 40281, 

40283 (July 24, 2007) (CVD initiation); New Pneumatic Off-the-Road Tires from China, 72 Fed. Reg. 44122, 

44124 (Aug. 7, 2007) (CVD initiation). 
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primary product which subsidy results in the sale of such product for export at a price 

lower than the comparable price charged for the like product to buyers in the domestic 

market.” GATT Article XVI:4. 

 WTO Agriculture Agreement: According to Article 3.2 of the Agriculture Agreement, 

Members shall not provide export subsidies in excess of those specified in their schedule 

of commitments. Article 9.1 identifies specific types of export subsidies subject to 

reduction commitments, and Article 10.1 further specifies that export subsidies not 

identified in Article 9.1 shall not be applied in contravention of Members’ export subsidy 

commitments. In the working party report to China's accession, China expressly 

committed that “by the date of accession, China would not maintain or introduce any 

export subsidies on agricultural products.”295 

Violation of GATT Article XV:4: 

 GATT Article XV:4 states: “Contracting parties shall not, by exchange action, frustrate* 

the intent of the provisions of this Agreement, nor, by trade action, the intent of the 

provisions of the Articles of Agreement of the International Monetary Fund.”296 China’s 

undervaluation of its yuan constitutes an “exchange action” that frustrates the intent of 

various provisions of the GATT Agreement, particularly Article I (MFN), Article II 

(tariff bindings), Article III (national treatment), Articles VI and XVI (export subsidies 

prohibited), and Article XI (bars taxes & charges (other than duties) that restrict imports).

 China’s undervaluation also constitutes a “trade action” that frustrates the intent of the 

IMF’s Articles of Agreement, particularly Article IV, Section 1(iii) (each IMF member 

shall “avoid manipulating exchanges rates or the international monetary system in order 

to prevent effective balance of payments adjustment or to gain an unfair competitive 

advantage over other members.”). 

IMF Agreement Violation: 

 China’s undervaluation of the yuan violates China’s obligations under IMF Article IV 

(each IMF Member shall: “(iii) avoid manipulating exchange rates or the international 

monetary system in order to . . . gain an unfair competitive advantage over other 

members”) by giving China’s exports an unfair competitive advantage in trade with the 

U.S. and other IMF Members.

 China’s undervaluation of the yuan violates China’s obligations under IMF Article VIII, 

section 3 (“No member shall engage in, or permit any of its fiscal agencies ... to engage 

 

295 Report of the Working Party on the Accession of China, WT/MIN(01)/3, para. 234 (10 November 2001). 

296 The Ad Note states: “The word ‘frustrate’ is intended to indicate, for example, that infringements of the letter 

of any Article of this Agreement by exchange action shall not be regarded as a violation of that Article if, in 

practice, there is no appreciable departure from the intent of the Article....” 
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in any discriminatory currency arrangements or multiple currency practices ....”) by 

discriminating against U.S. products to China’s benefit.

4. Likelihood of a Successful WTO Challenge to 

China’s Exchange Rate Policy 

On substance, the potential grounds for challenging China's exchange rate policy at the 

WTO have prima facie merit. Although currency practices have not commonly been challenged 

at the WTO (or the predecessor GATT) as export subsidies or as actions frustrating the intent of 

the GATT and IMF Agreements, there has long been an acknowledgement that currency 

manipulation practices could constitute export subsidies. Notwithstanding the inherent merit of 

these arguments, however, a realistic assessment must recognize that, given that the 

Administration has rejected four Section 301 petitions that alleged that China's manipulation of 

its exchange rate policy constituted a prohibited export subsidy within the meaning of GATT 

Article VI and XVI, the SCM Agreement, and the WTO Agriculture Agreement, as well as an 

exchange and a trade action that frustrates the intent of the GATT and IMF Agreements, it is not 

likely that the same Administration would favor a WTO challenge of China's exchange rate 

policy on the same grounds that it rejected in the Section 301 petitions.297

 

297 See Levin Accuses Administration of Mishandling China Trade Issues, INSIDE US-CHINA TRADE, February 23, 

2005 at 2 (“Regarding currency, Levin said the administration has shown it is not serious in pressing China to 

revalue the renmimbi. ‘This Administration has just completely fumbled the ball .... Through inaction, 

inconsistency, and a willingness to accept rhetoric over real results, the Bush Administration has signaled to 

China that our government is not serious about this issue.’”). However, U.S. Federal Reserve Chairman Ben 

Bernanke recently acknowledged the problem; see Ben S. Bernanke, Remarks at the Chinese Academy of 

Social Sciences, Beijing, China – The Chinese Economy: Progress and Challenges at 6 (December 15, 2006), 

available at http://www.federalreserve.gov/boarddocs/speeches/2006/20061215/default.htm (noting “an 

important distortion in the Chinese economy, namely, the effective subsidy that an undervalued currency 

provides for Chinese firms ...”).
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Separately, U.S. antidumping law could be modified to permit currency manipulation to 

be treated as a form of dumping consistent with the original GATT notes. Likewise, Congress 

could enact provisions such as those contained in proposed legislation that would treat exchange 

rate manipulation or fundamental currency misalignment as a countervailable subsidy, and would 

allow U.S. industry to seek relief for the market disruption caused by China’s effective 

subsidization of its exports through exchange rate manipulation or misalignment.298

C. REACHING ACTIONABLE AND PROHIBITED CHINESE SUBSIDIES 

UNDER U.S. COUNTERVAILING DUTY LAW AND AT THE WTO 

1. The United States Has Changed Its Policy 

Regarding Application of Countervailing Duty Law 

to China and Other Non-Market Economy 

Countries 

On October 31, 2006, NewPage Corporation filed a countervailing duty petition alleging 

that producers of coated free sheet paper (CFS) in China, Indonesia, and Korea received 

countervailable subsidies and that imports of such subsidized products injured the U.S. industry 

producing coated free sheet paper. The Department of Commerce initiated a countervailing duty 

investigation on CFS from China on November 27, 2006.299 The initiation of the China CVD 

investigation required Department of Commerce to “review its long-standing policy of not 

applying the CVD law to NMEs, such as the PRC.”300 Thus, on December 15, 2006, Commerce 

sought public comment on whether the U.S. countervailing duty law should apply to imports 

 

298 See, e.g., Strengthening America's Trade Laws Act (S. 364); Fair Currency Act of 2007 (S. 796; H.R. 782); 

Currency Reform for Fair Trade Act of 2007 (H.R. 2942). 

299 See Notice of Initiation of Countervailing Duty Investigations: Coated Free Sheet Paper from the People’s 

Republic of China, Indonesia, and the Republic of Korea, 71 Fed. Reg. 68546 (November 27, 2006). 
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from China.301 On April 9, 2007, Commerce changed its longstanding policy that countervailing 

duty law is not applicable to non-market economy countries.302 

In 1984, Commerce determined that, as a matter of definition and because of the 

economic system that existed then in non-market economy countries, U.S. countervailing duty 

(CVD) law does not apply to non-market economies. “In 1986, the Court of Appeals for the 

Federal Circuit affirmed that the Department of Commerce (the Department) had the discretion 

not to apply the countervailing duty law to non-market economy (NME) countries in 

Georgetown Steel Corp. v. United States, 801 F.2d 1308 (Fed. Cir. 1986) (Georgetown Steel).”303

In addition, the WTO Uruguay Round negotiation resulted in a new Agreement on 

Subsidies and Countervailing Measures (SCM Agreement) that included a new and more specific 

definition of subsidies. This SCM Agreement definition of subsidies was implemented into U.S. 

law in 1994, after the Georgetown Steel litigation and the subsequent cases on China in 1991-92. 

Moreover, as part of its accession to the WTO in 2001, China accepted that trading partners 

would be able to use special rules for valuing prices and costs in antidumping investigations and 

accepted special rules for valuing subsidies. These subsidy valuation rights are not premised on 

 300 See Application of the Countervailing Duty Law to Imports From the People's Republic of China: Request for 

Comment, 71 Fed. Reg. 75507 (December 15, 2006). 

301 Id. 302 See Countervailing Duty Investigation of Coated Free Sheet Paper from the People’s Republic of China - 

Whether the Analytical Elements of the Georgetown Steel Opinion are Applicable to China’s Present-Day 

Economy: Memorandum from Shauna Lee-Alaia and Lawrence Norton, Office of Policy, Import 

Administration, to David M. Spooner, Assistant Secretary for Import Administration (March 29, 2007) (“CFS 

Paper Memorandum”), available at http://ia.ita.doc.gov/download/prccfsp/CFS%20China.Georgetown%20applicability.pdf. 303 See Application of the Countervailing Duty Law to Imports From the People's Republic of China: Request for 

Comment, 71 Fed. Reg. 75507 (December 15, 2006). Commerce followed that approach in later cases, 

including Chrome-Plated Lug Nuts and Wheel Locks from the People’s Republic of China, 57 Fed. Reg. 10459 
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any abandonment of special rules (i.e., treatment of China as an NME). These rights were 

negotiated by the United States because of concerns about the nature of the Chinese economy. 

Indeed, trade-distorting subsidies from the Chinese government were one of the specific 

concerns of the United States in negotiating China’s accession to the WTO. 

In addition to these legal changes, important economic changes occurred in China’s 

economic structure after Commerce made its policy decision in 1984. As stated in Commerce’s 

CFS Paper Memorandum: 

China's economy presents a significantly different picture than the 

traditional communist economic system of the early 1980s, i.e., the 

so-called "Soviet-style economies," such as the economies at issue 

in Georgetown Steel.304

The non-market economies at issue in Georgetown Steel were characterized by a “marked 

absence of market forces,” in which prices, investment decisions, money and credit, and wages 

were controlled by the state, losses were covered by the state, and access to foreign currency and 

private ownership were restricted by the state. In contrast, as the Department’s CFS Paper 

Memorandum reviews, China’s non-market economy of today is “significantly different from” 

and “more flexible than” these NMEs of the past.305

Whereas “the nature of Soviet-style economies in the mid 1980s made it impossible for 

the Department to apply the CVD law” in that “’bounties or grants’ in Soviet-style economies 

had no meaning ... given the pervasive role of NME governments in the economy in general, and 

 (March 26, 1992), and Oscillating and Ceiling Fans from the People’s Republic of China, 57 Fed. Reg. 24018 

(March 26, 1992). 

304 CFS Paper Memorandum at 4. 305 CFS Paper Memorandum at 5; see also id. at 5-9 where the Department analyzes the significant differences in 

the Chinese economy of today with respect to wages and prices, access to foreign currency, personal property 

rights and private entrepreneurship, foreign trading rights, and allocation of financial resources. 
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those industries in particular,” the “current nature of China's economy does not create these 

obstacles to applying the statute.”306 

Following consideration of all public comments in the CFS proceeding, Commerce 

determined that U.S. countervailing duty law could be applied to China. 

[G]iven the substantial difference in the economies at issue in 

Georgetown Steel and China’s economy during the period of 

investigation in the current proceeding, we find that the 

Department’s policy that gave rise to the Georgetown Steel

litigation is inapposite to the current investigation and does not bar 

the application of the CVD laws to imports from China. 

* * * 

Given these developments, we believe that it is possible to 

determine whether the PRC Government has bestowed a benefit 

upon a Chinese producer (i.e., the subsidy can be identified and 

measured) and whether any such benefit is specific. Because we 

are capable of applying the necessary criteria in the CVD law, the 

Department's policy that gave rise to the Georgetown Steel

litigation does not prevent us from concluding that the PRC 

Government has bestowed a countervailable subsidy upon a 

Chinese producer.307

In accordance with this finding, Commerce then made a preliminary determination that China 

had provided countervailable subsidies to producers and exporters of coated free sheet paper.308

The initiation of the countervailing duty investigation on coated free sheet paper from 

China also gave rise to a court challenge. Shortly after the investigation was initiated by 

Commerce, the Government of China (and several respondent companies) filed suit in the U.S. 

Court of International Trade (CIT) requesting both a temporary restraining order and a 

 

306 CFS Paper Memorandum at 9-10. 

307 CFS Paper Memorandum at 2, 10. 

308 See Coated Free Sheet Paper from the People’s Republic of China: Amended Preliminary Affirmative 

Countervailing Duty Determination, 72 Fed. Reg. 17484, 17486 (April 9, 2007). 
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preliminary injunction to enjoin Commerce from continuing the CVD investigation pending the 

CIT’s decision. In response, the U.S. Government and NewPage Corporation (CFS petitioner) 

filed motions to dismiss the action for lack of jurisdiction. After oral argument, the CIT denied 

the Chinese Government’s TRO request but reserved a decision on its request for a preliminary 

injunction as well as the Government’s and NewPage’s motions to dismiss. On March 29, 2007, 

the Court issued a decision in which it granted the U.S. Government’s motion to dismiss and did 

not address the Chinese Government’s motion for a preliminary injunction.309 The plaintiffs had 

argued that Commerce was prohibited from initiating the countervailing duty investigation by 

both the statute and Commerce’s own rules, and that CIT had jurisdiction to hear its claims under 

28 U.S.C. 1581(i), the CIT’s residual jurisdiction provision.310 The Court disagreed, finding 

that: 

Because the initiation by Commerce of a countervailing duty 

investigation is reviewable under 28 U.S.C. § 1581(c) and the 

remedy available under that provision is not manifestly inadequate, 

this Court cannot exercise jurisdiction over this case under section 

1581(i). Therefore, this Court grants Defendant’s motion to 

dismiss the action for lack of jurisdiction.311

Following the initiation of the CVD investigation on coated free sheet paper from China, 

and Commerce’s determination that CVD law could be applied to China, there have been four 

additional countervailing duty petitions filed alleging the provisions of countervailable subsidies 

 

309 Government of the People’s Republic of China, et al. v. United States, 483 F.Supp.2d 1274 (CIT March 29, 

2007). 

310 See Government of the People’s Republic of China, et al. v. United States, 483 F.Supp.2d at 1277-79. 311 See Government of the People’s Republic of China, et al. v. United States, 483 F.Supp.2d at 1284. 
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by China. The following table lists the five U.S. CVD cases against China that have been 

initiated by Commerce. 

U.S. CVD Cases Against China 

Petition Initiation Status 

Coated Free Sheet Paper 71 FR 68546 (Nov. 27, 2006) 

 USITC Preliminary Affirmative Injury 

Determination, 71 FR 78464 (December 

29, 2006) 

 Commerce Preliminary Affirmative 

Countervailing Duty Determination, 72 

FR 17484 (April 9, 2007) (amended) 

 ITA Final – October 16, 2007 

 ITC Hearing - October 18, 2007 

 ITC Vote – November 20, 2007 

Circular Welded Carbon 

Steel Pipe 72 FR 36663 (July 5, 2007) 

 USITC Preliminary Affirmative Injury 

Determination, 72 FR 43295 (August 3, 

2007) 

 ITA preliminary phase of investigation in 

process 

 ITC final phase – schedule not yet issued 

Light-Walled Rectangular 

Pipe and Tube 72 FR 40281 (July 24, 2007) 

 USITC Preliminary Affirmative Injury 

Determination, 72 FR 49310 (August 28, 

2007) 

 ITA preliminary phase of investigation in 

process 

 ITC final phase – schedule not yet issued 

Laminated Woven Sacks 72 FR 40839 (July 25, 2007) 

 USITC Preliminary Affirmative Injury 

Determination, 72 FR 46246 (August 17, 

2007) 

 ITA preliminary phase of investigation in 

process 

 ITC final phase – schedule not yet issued 

New Pneumatic Off-theRoad Tires 72 FR 44122 (Aug. 7, 2007) 

 USITC Preliminary Affirmative Injury 

Determination, 72 FR 50699 (September 

4, 2007) 

 ITA preliminary phase of investigation in 

process 

 ITC final phase – schedule not yet issued 
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In addition, a number of bills have been introduced in Congress that address various 

aspects of countervailing duty law and propose modifications to CVD law to make it a more 

effective trade remedy. Examples of such proposed legislation include the following bills. 

Legislation Bill No. Provisions Related to CVD Law 

Strengthening 

America's Trade Laws 

Act 

S.364 

(Rockefeller) 

 Would amend Tariff Act of 1930 to apply countervailing duty 

law to non-market economy countries. 

 Would include exchange-rate manipulation by a country as a 

countervailable subsidy. 

 Would treat the full or partial exemption, remission, or deferral of 

indirect taxes on exports as a countervailable subsidy. 

Unfair Foreign 

Competition Act of 

2007 

S.1440 

(Specter) 

 Would amend the Tariff Act of 1930 to authorize a petitioning 

party, in an antidumping or countervailing duty investigation, to 

elect, within 30 days after the investigation has started, to bring a 

civil action in a U.S. district court for determination that a U.S. 

industry is materially injured or is threatened with material 

injury, or the establishment of an industry in the U.S. is 

materially retarded, by reason of imports, or sales (or the 

likelihood of sales) for importation, of the merchandise subject to 

the investigation, and that imports of the subject merchandise are 

not negligible. 

 Would authorize such a petitioning party, within 30 days after a 

5-year review of an antidumping or countervailing duty order is 

initiated, to bring a civil action in a U.S. district court for 

determination of whether revocation of the antidumping or 

countervailing duty order, or termination of a suspended 

investigation, would likely lead to continuation or recurrence of 

material injury. 

Stopping Overseas 

Subsidies Act 

S.974 

(Collins) 

 Would amend Tariff Act of 1930 to apply countervailing duties 

to non-market economies. 

 Would authorize the use of terms and conditions prevailing 

outside China as appropriate benchmarks to measure the benefit 

of a countervailable subsidy bestowed by China. 

 Would require an ITC study of Chinese subsidies -- how the PRC 

uses government intervention to promote investment, 

employment, and exports. 

Nonmarket Economy 

Trade Remedy Act of 

2007 

H.R.1229 

(Davis) 

 Would amend Tariff Act of 1930 to apply countervailing duties 

to non-market economies. 

 Would authorize the use of terms and conditions prevailing 

outside China as appropriate benchmarks to measure the benefit 

of a countervailable subsidy bestowed by China. 

 Would require an ITC study of Chinese subsidies -- how the PRC 

uses government intervention to promote investment, 
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Legislation Bill No. Provisions Related to CVD Law 

employment, and exports. 

Trade Enforcement 

Act of 2007 

S.1919 

(Baucus) 

 Would amend Tariff Act of 1930 to apply countervailing duties 

to non-market economies. 

Fair Currency Act of 

2007 

S.796 

(Bunning) 

 Would amend the Tariff Act of 1930 to apply countervailing 

duties to non-market economies. 

 Would include exchange-rate misalignment (undervaluation of a 

foreign currency) as a countervailable subsidy. 

 Would require Commerce to use appropriate terms and 

conditions prevailing outside the non-market economy country as 

benchmarks to measure the benefit of a countervailable subsidy 

bestowed on a product by a non-market economy country (unless 

demonstrated that the non-market economy country's prevailing 

terms and conditions practicably can be adjusted to serve as 

appropriate benchmarks). 

Fair Currency Act of 

2007 

H.R.782 

(Ryan) 

 Would amend the Tariff Act of 1930 to apply countervailing 

duties to non-market economies. 

 Would include exchange-rate misalignment (undervaluation of a 

foreign currency) as a countervailable subsidy. 

 Would require Commerce to use appropriate terms and 

conditions prevailing outside the non-market economy country as 

benchmarks to measure the benefit of a countervailable subsidy 

bestowed on a product by a non-market economy country (unless 

demonstrated that the non-market economy country's prevailing 

terms and conditions practicably can be adjusted to serve as 

appropriate benchmarks). 

Currency Reform for 

Fair Trade Act of 2007 

H.R.2942 

(Ryan) 

 Would amend Tariff Act of 1930 to apply countervailing duties 

to non-market economies. 

 Would require Commerce to use appropriate terms and conditions 

prevailing outside the non-market economy country as 

benchmarks to measure the benefit of a countervailable subsidy 

bestowed on a product by a non-market economy country (unless 

demonstrated that the non-market economy country's prevailing 

terms and conditions practicably can be adjusted to serve as 

appropriate benchmarks). 

 Would treat a currency in fundamental misalignment 

(undervaluation greater than 5%) as a countervailable subsidy. 

Trade Law Reform Act 

of 2007 

H.R.708 

(English) 

 Would amend Tariff Act of 1930 to apply countervailing duties 

to non-market economies. 

 With respect to measuring a countervailable subsidy, would 

provide that if there is a reasonable indication that a financial 

contribution by the provision of goods or services has distorted 

prices for those goods or services in the subject country, or if data 

regarding such prices are otherwise unavailable, then Commerce 

shall measure adequacy of remuneration by reference to data 
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Legislation Bill No. Provisions Related to CVD Law 

regarding prices for the same or a similar good or service from 

outside the subject country. Would apply the same provision to 

distorted prices within a political subdivision, dependent territory, 

or possession of a foreign country. 

Source: THOMAS, the Library of Congress Legislative Information Database; http://thomas.loc.gov/. 

2. U.S. Efforts to Address Chinese Subsidies at the 

WTO 

The United States has also endeavored to address its concerns regarding Chinese 

subsidies through the WTO, including the SCM Committee, the Transitional Review 

Mechanism, and the consultation and dispute settlement procedures set out in the SCM 

Agreement. China submitted its first subsidies notification (covering subsidies in existence from 

2001 through 2004) on April 7, 2006, four years after accession.312 While the U.S. and other 

WTO Members expressed their appreciation of China’s efforts to comply with its notification 

obligations, they also expressed their dissatisfaction with the incompleteness of China’s 

subsidies notification, as well as its failure to eliminate WTO-prohibited subsidies: 

While China's first subsidy notification was made long after due 

time, the notification still appears to be incomplete as it focuses 

only on subsidies provided at a federal government level and omits 

substantial subsidies that China maintains. However, subsidies 

provided at the regional and local government level also fall under 

the ASCM Agreement. Moreover, some subsidies appear to be 

inconsistent with the obligation under Art 3 of the ASCM 

Agreement. Nevertheless no indications have been made to either 

 

312 See New and Full Notification Pursuant to Article XVI:1 of the GATT 1994 and Article 25 of the SCM 

Agreement – People’s Republic of China, Committee on Subsidies and Countervailing Measures, 

G/SCM/N/123/CHN (April 13, 2006). 
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withdraw them or have been given an explanation how this is in 

line with the ASCM Agreement.313

In July 2006, the U.S. expressed concern regarding several aspects of China’s subsidies 

notification in questions submitted shortly after China’s subsidies notification. These concerns 

included the following issues: 

U.S. Concerns Regarding China’s 1st Subsidies Notification 

• China did not include subsidies at the sub-central government level in its subsidies notification in 

contravention of its obligation under Article 25 of the SCM Agreement to include in its subsidies notification 

information on any subsidies granted or maintained within their territory. (July Questions314 at 1) 

• China did not provide information on loans from State Policy Banks (the State Development Bank, the Export 

and Import Bank of China and the Agriculture Development Bank of China),315 even though it had notified 

these loans in Annex 5A to its Protocol of Accession, and in contravention of its obligations under Article 

25.3 of the SCM Agreement. (July Questions at 1) 

• Only state-owned commercial banks may purchase bonds issued by the State Policy Banks to fund their 

lending, and they have continued to purchase these bonds on terms inconsistent with commercial 

considerations. (July Questions at 1-2) 

• China failed to provide information on loans from state-owned commercial banks, despite Members of the 

Working Party having expressed concern over China’s omission of these loans from the subsidies listed in 

Annexes 5A and 5B of its Protocol of Accession. (July Questions at 2) 

• Programme I – Preferential Tax Policies for Foreign-Invested Enterprises – Income tax paid by foreigninvested enterprises (FIEs) on reinvestments may be fully refunded where the reinvestments are applied 

 

313 Transitional Review Mechanism Pursuant to Section 18 of the Protocol on the Accession of the People’s 

Republic of China – Questions from the European Communities to China with Regard to China’s Transitional 

Review Mechanism on Subsidy Practices, Committee on Subsidies and Countervailing Measures, 

G/SCM/Q2/CHN/24, at 1 ( October 20, 2006). 314 “July Questions” refers to Questions from the United States to China Regarding the New and Full Notification 

of China, Committee on Subsidies and Countervailing Measures, G/SCM/Q2/CHN/19 (July 26, 2006). 

315 China established these banks in an attempt to remove policy lending functions from state-owned commercial 

banks, “so that state-owned commercial banks could focus on commercial lending and the State Policy Banks 

could focus on relatively more risky investment projects designed to achieve government policy objectives.” 

Questions from the United States to China Regarding the New and Full Notification of China, Committee on 

Subsidies and Countervailing Measures, G/SCM/Q2/CHN/19, at 1 (July 26, 2006). 
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U.S. Concerns Regarding China’s 1st Subsidies Notification 

toward “the organization and expansion of export-oriented enterprises or advanced technology enterprises.” 

(July Questions at 2; Subsidies Notification316 at 2-3) 

• Programme II – Preferential Tax Policies for Foreign-Invested Export Enterprises – Export-oriented FIEs 

receive income tax deductions based on the amount of their exports. (July Questions at 2; Subsidies 

Notification at 3-4) 

• Programme XIV – Preferential Tax Policies in the Western Regions – Investors in “encouraged” industries or 

sectors are eligible for an income tax reduction; one such “encouraged” category is described as “permitted 

foreign-funded projects whose products are to be wholly exported directly.” (July Questions at 4; Subsidies 

Notification at 17-19) 

• Several programs offer preferential tax treatment to certain enterprises; it is unclear whether these programs 

contain incentives that are contingent upon export or the use of domestic over imported goods. (July 

Questions at 3-4; Subsidies Notification at 7-14) 

• Programme LVII – Preferential Tax Policies for Integrated Circuit Industry – The tariff and import VAT 

exemptions under this programme may not be consistent with Annexes I, II and II of the SCM Agreement, 

“including the requirement that limits duty remission and rebate schemes to ‘inputs that are consumed in the 

production of the exported product (making allowances for waste)’.” (July Questions at 6; Subsidies 

Notification at 64-66) 

• Programme LVIII – Preferential Tax Policies for Foreign Invested Enterprises and Foreign Enterprises Which 

Have Establishments or Place in China and Are Engaged in Production or Business Operations Purchasing 

Domestically Produced Equipment – FIEs that purchase domestically-produced equipment qualify for income 

tax deductions. (July Questions at 6; Subsidies Notification at 66-67) 

• Programme LIX – Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 

Equipment for Technology Upgrading Purposes – Domestic enterprises that purchase domestically-produced 

equipment for upgrading projects that are “consistent with the state industrial policies of the domestic 

enterprises” (which policies may include a preference for exports of goods) are eligible for income tax 

deductions. (July Questions at 6-7; Subsidies Notification at 67-68) 

• Programme LX – Exemption of Tariff and Import VAT for the Imported Technologies and Equipment – FIEs 

and domestic enterprises that fall within “encouraged” categories are eligible for tariff and VAT refunds or 

rebates for imported technology; one such “encouraged” category is described as “permitted foreign-funded 

projects whose products are to be wholly exported directly.” (July Questions at 7; Subsidies Notification at 

68-69) 

• Programme LXXV – Refund of Import VAT of Raw Copper Materials – The receipt of benefits under this 

programme may be contingent upon subsequent exportation of further-produced copper products. (July 

Questions at 7; Subsidies Notification at 83-84) 

 316 “Subsidies Notification” refers to New and Full Notification Pursuant to Article XVI:1 of the GATT 1994 and 

Article 25 of the SCM Agreement – People’s Republic of China, Committee on Subsidies and Countervailing 

Measures, G/SCM/N/123/CHN (April 13, 2006). 
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U.S. Concerns Regarding China’s 1st Subsidies Notification 

• Programme LXXVI – Preferential Tax Treatment for Casting and Forging Products – This programme 

provides a refund of 35 percent of the VAT collected on casting and forging products manufactured by 

specific domestic producers. (July Questions at 7-8; Subsidies Notification at 84-85) 

• Programme LXXVII – Preferential Tax Treatment to Dies Products – This programme provides a refund of 

seventy percent of the VAT collected on dies products manufactured by specific domestic producers. (July 

Questions at 8; Subsidies Notification at 85-86) 

• Programme LXXVIII – Preferential Tax Treatment to Numerically Controlled Machine Tool Products – This 

programme provides a full refund of the VAT collected on numerically controlled machine tool products 

manufactured by specific domestic producers. (July Questions at 8; Subsidies Notification at 86-87) 

• China did not include in its notification other subsidy programs that meet the requirements for notification 

under Article 25 of the SCM Agreement, including: 

o Financial support to large auto export enterprises that maintain high amounts of existing exports through 

provision of loans and export credits. (July Questions at 9) 

o Export contingent support to the software and integrated circuit industries. (July Questions at 9) 

o Export contingent support for famous name brand products. (July Questions at 9) 

o Wuxi government aid to exporters through grants of up to RMB 100,000 to high-technology companies 

having an export value of over USD $5 million. (July Questions at 10) 

o Ningbo City export contingent aid for textile exporters (“export branding”) through provision of benefits 

to the city’s top eight textile and apparel brand enterprises having exports over USD $20 million. (July 

Questions at 10) 

o Ningbo City’s Jiangdong District export contingent award for companies with exports of over USD $1 

million; the award is given for each dollar of textile and apparel exports that exceeds the previous year’s 

total exports. (July Questions at 10) 

o Other local export-related awards – regional programs that tie monetary awards solely to the amount 

exported or to a percentage growth above the previous year’s export totals. (July Questions at 10-11) 

o Huzhou City’s Wuxing District export contingent Notice No. 9 for encouraging foreign trade 

development, which grants several export-contingent “prizes.” (July Questions at 11) 

o Export contingent funds for audio-visual products under the Ministries of Finance (MOF) and Culture 

(MOC); the Department of Cultural Markets under MOC will manage the funds and provide funds for 

awards granted to those with outstanding export performance. (July Questions at 11) 

o Opinions concerning the promotion of pharmaceutical products exports which provide benefits such as 

aid in establishing international pharmaceutical export bases, creation of famous export brands that 

capture a certain market share of the international market, encouragement of risk fund to enter 

pharmaceutical R&D, and promotion of intellectual property rights protection of domestic 

pharmaceutical manufacturers. (July Questions at 11) 

o Provision of income tax deductions for the purchase of domestically made equipment by foreign 

enterprises in the Shanghai Chemical Industrial Park. (July Questions at 12) 

o State-owned bank financing of half of the investment in the construction of a new semiconductor 

manufacturing plant by Hynix, the Korean semiconductor manufacturer; it is not clear if this financing is 

contingent upon export performance, nor is it clear if the state-owned bank loans were provided on terms 

better than those available commercially. (July Questions at 12) 

o Eligibility of integrated circuit manufacturing companies located in Hainan Island, Shanghai Pudong 

New District and Western China for a full income tax exemption their first five years of operation, 
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U.S. Concerns Regarding China’s 1st Subsidies Notification 

followed by a fifty percent income tax reduction for the next five years. Under this “Five-Plus-Five” 

plan, a company must have an operational term of not less than fifteen years, and the exemptions and 

reductions begin in the company’s first profitable year. (July Questions at 12) 

o Provision by the government-owned Beijing Economic Technological Investment Development Corp. of 

an estimated USD $3 million interest-free, dollar-denominated, short-term loan to a Chinese 

semiconductor manufacturer. (July Questions at 12-13) 

o Issuance of new policies to promote the paper industry, such as national bond interest subsidized loans, 

special funds for technology upgrades and support for planting trees. (July Questions at 13) 

o The China Development Bank’s provision of RMB 10 million in preferential loans to Anshan Steel 

Group in 2005. (July Questions at 13) 

o Provision of interest-subsidized loans worth RMB 2.4 billion to Handan Iron & Steel Group to fund a 1.3 

million-ton cold-rolled steel sheet project. (July Questions at 13) 

o A document entitled “Tax Reimbursement Regime on Exported Goods in China” which states that 

“exported goods that are ‘manufactured by using preferential loans of the Chinese government’ will be 

‘given approval to reimburse or exempt VAT or consumption tax due to some special features such as . . 

. turnover linkages and settlement methods, etc.’” (July Questions at 13) 

o The Yinchuan government’s granting of land worth double the amount of an investor’s original 

investment to foreign investors that meet certain investment requirements. (July Questions at 13) 

o Ningbo City government’s establishment of a RMB one billion special fund to support four key 

industries (electronic information, new materials, auto/auto parts and machinery production industries) 

for the purpose of assisting the industries in technological upgrades, expansion of their sales and 

application to be considered a national famous brand. The maximum subsidy under this program is 

RMB five million. (July Questions at 13) 

o Provision of VAT deductions for qualified fixed assets in the Northeast region. (July Questions at 13-14) 

o Tianjin city’s 2005 plans to allocate RMB 160 billion (USD $19.2 billion) of investment to 560 projects 

related to six “pillar industries” (the IT industry, the chemical and metallurgical sector, the automotive 

industry, biotechnology and the modern pharmaceutical industry, and the energy and environmental 

protection sector). (July Questions at 14) 

o Provision by MOF of a RMB 10 billion subsidy to China Petroleum & Chemical Corporation as 

compensation for artificially lowered refined oil prices; China Petroleum & Chemical Corporation 

announced that RMB 9.415 billion of the subsidy would go to SINOPEC, its subsidiary. (July Questions 

at 14) 

o Central government subsidies to the agricultural machinery industry worth over RMB 300 million (USD 

$37.5 million) in 2005; local governments gave an additional RMB 800 million in subsidies to the 

industry during the same period. (July Questions at 14) 

o The March 2, 2006 posting of NRDC’s “Provisional Measures for the Administration of State High 

Technology Development Projects,” under which investment and high technology loans are to be 

provided to high technology industries in the form of grants. (July Questions at 14) 

o The September 2005 bailout of China Worldbest to facilitate its purchase by the Chengtong Group. The 

State Development Bank granted the Chengtong Group a loan in the amount of RMB five billion to 

cover some of China Worldbest’s outstanding loans, which totaled RMB 25 billion. (July Questions at 

14) 
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The United States also raised issues concerning China’s subsidies in the context of the 

Transitional Review Mechanism by submitting questions to China on October 16, 2006.317 

Concerns raised in this submission included the following issues: 

U.S. Questions Regarding China Subsidies at 2006 TRM

• China’s failure to reply to questions the U.S. submitted in October 2004 (discussed below). (TRM Questions 

at 1)318

• Though China stated that it “has no policy whatsoever that provides direct subsidy to textile and apparel 

companies,” the U.S. has specific information on sub-central government level subsidy programmes that 

apparently are export-contingent and are only available to textile and apparel exporters, such as the Ningbo 

City programme noted above. (TRM Questions at 1) 

• Ambiguity concerning the guidance that the Chinese government has given to state-owned commercial banks 

with regard to loans to textile and apparel companies, especially in light of a 2004 statement by the secretarygeneral of the China Cotton Association that refers to “excessive lending to the textile industry.” It is also 

unclear what percentage of loans to the textile and apparel industries are non-performing. (TRM Questions at 

2) 

• A MOFCOM notice issued earlier in 2006 pertaining to a programme entitled “Ten Thousand Miles March 

for Brand Building” which provides for brand appraisal, brand promotion, brand marketing and brand 

protection. (TRM Questions at 2) 

• A MOFCOM notice issued earlier in 2006 pertaining to a programme entitled “Ten Thousand Miles March 

for Brand Building” which provides for brand appraisal, brand promotion, brand marketing and brand 

protection. (TRM Questions at 2) 

• A “Notice of Relevant Policies to Promote Chinese Textile Enterprises to Shift to New Ways of Growth and 

Support Them to Go Global” from MOFCOM and the National Development and Reform Commission 

(NDRC) that provides benefits to the textiles sector that may be export-contingent, provides funds to textiles 

companies that set up distribution channels in overseas markets, and is inconsistent with China’s statement 

that it “has no policy whatsoever that provides direct subsidy to textile and apparel companies.” (TRM 

Questions at 2) 

• China’s designation of eight cities as special zones for sales overseas of cars and components, which would 

entail the granting of preferential loans and export tax rebates to favored companies. (TRM Questions at 2-3) 

 

317 Transitional Review Mechanism Pursuant to Section 18 of the Protocol on the Accession of the People’s 

Republic of China – Questions from the United States to China, Committee on Subsidies and Countervailing 

Measures, G/SCM/Q2/CHN/23 (October 16, 2006). 

318 “TRM Questions” refers to Transitional Review Mechanism Pursuant to Section 18 of the Protocol on the 

Accession of the People’s Republic of China – Questions from the United States to China, Committee on 

Subsidies and Countervailing Measures, G/SCM/Q2/CHN/23 (October 16, 2006). 
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U.S. Questions Regarding China Subsidies at 2006 TRM

• A new aid plan for semiconductors which provides for income tax reductions and exemptions, research loans 

and the use of research expenditures to offset taxes (in addition to the RMB 500 million fund established 

earlier for the purpose of aiding semiconductor companies’ research), tax reductions on imported equipment, 

and the establishment of a special fund for integrated circuit design. (TRM Questions at 3) 

• Plans by the Wuhan city government to spend between $1.5 billion and $3 billion to build a semiconductor 

plant to be designed, built and managed by the Semiconductor Manufacturing International Corp (SMIC), a 

private entity. The specific ownership and investment role of the Wuhan government in this project is not 

clear, nor are the specific terms and conditions of SMIC’s participation. (TRM Questions at 3) 

• NDRC’s issuance of a notice that all grains bound for overseas markets are exempt from the railway 

construction fund levy. 

• Measures included in MOFCOM’s first agricultural export five-year plan, issued on August 24, 2006, that are 

designed to expand agricultural export support systems and increase diplomatic representations. The exact 

nature of the benefits to be provided under this plan is not clear. (TRM Questions at 3) 

• China’s failure to respond to questions the U.S. submitted in connection with the fourth transitional review 

mechanism regarding export support programs in the Jiangxi and Henan Provinces. (TRM Questions at 4) 

• China appears to continue to require that eligibility for long-term loans for fixed-assets and project financing 

from three of its state-owned banks (the Industrial and Commercial Bank of China, the China Construction 

Bank, and the Bank of China) must be determined in a manner consistent with state industrial policies, 

despite China’s pledges to move its state-owned enterprises toward operating on a commercial basis. (TRM 

Questions at 4) 

• The China Exim Bank effectively provides export credits for certain manufacturing projects by offering loans 

at low interest rates, and on advantageous terms and conditions, to finance those projects that are able to 

generate favorable economic returns and are tied to exports of Chinese mechanical and electronic products 

and complete sets of equipment. In addition, there do not appear to be any risk/exposure fees to compensate 

for future potential losses and operational costs. (TRM Questions at 5) 

• The China Exim Bank offers loans on advantageous terms and conditions to certain state-owned enterprises 

in selected sectors to support their international strategies (selected sectors include construction, electronics, 

mechanical, high and new technology products/capital goods, and telecommunications and power 

equipment). These loans offer a “preferential” interest rate, longer than standard repayment terms, and/or the 

waiver of certain fees. (TRM Questions at 5) 

• The China Development Bank has adopted policies designed to support sectors deemed vital to China’s longterm competitiveness, specifically for companies involved in research and development, Chinese “brand 

name” companies, and certain companies in their overseas expansion. In part, this program provides export 

credits. (TRM Questions at 5) 
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In addition, at Transitional Review Mechanism meeting on October 26-27, 2006, the 

United States noted that China still had not replied to questions submitted by the U.S. in October 

2004.319 These in-depth questions covered a number of programs and practices that appeared to 

constitute prohibited subsidies under Article 3 of the SCM Agreement (subsidies contingent 

upon export performance; subsidies contingent upon the use of domestic over imported goods), 

as well as other programs that appeared to constitute subsidies under Article 1 (financial benefit) 

and Article 2 (specific) of the SCM Agreement. Specifically, the programs and practices 

identified by the United States in October 2004 included: 

• Subsidies Contingent Upon Export Performance 

o Honourable Enterprises – preferential benefits 

o Export-Contingent Tax Reduction for FIEs in Special Zones 

o Income Tax Refund for Foreign Investors Investing in Export-Oriented Businesses 

o Special Steel for Processing Exports Policy 

o Export-Contingent Income Tax Reduction for FIEs or Tax Allowance for FIEs 

o Export Subsidies for High-Technology Products 

o Customs Duty and VAT Refund on Imported Capital Equipment Used for Production of 

Products for Exports 

o Government Assistance to Increase Fabric Exports 

o Tax Incentives for Dehydrated Garlic Exports 

o Guangdong Grants Provided for Export Performance 

o Low Interest Loans for Processors of Agricultural Products in Henan Province 

• Subsidies Contingent Upon the Use of Domestic Over Imported Goods 

o VAT Rebate on Purchases of Domestic Equipment by FIEs 

o Enterprise Income Tax Reduction for Purchase of Domestically Made Machinery and 

Equipment 

 

319 See Request from the United States to China Pursuant to Article 25.8 of the Agreement on Subsidies and 

Countervailing Measures, G/SCM/Q2/CHN/9 (6 October 2004). 
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• Other Programmes 

o Assistance Provided to Forest Products: 

 Financing for development of fast-growth-high-yield plantations 

 Financing for technology renovations of state-owned paper mills 

 Financing for wood processing projects 

 Local government development policies for the pulp, paper, and wood industries 

o Assumption of Interest on Loans for Technology Upgrades 

o Assistance for Capacity Expansion in the Soda Ash Industry 

o Assistance Provided to the Textile Industry 

o Chendu Assistance to the Semiconductor 

o Reduction in VAT for Sino-Russian Border Trade 

o Subsidies Listed in Annex 5A of China’s Protocol of Accession 

Source: Request from the United States to China Pursuant to Article 25.8 of the Agreement on 

Subsidies and Countervailing Measures, G/SCM/Q2/CHN/9 (6 October 2004). 

In February 2007, the United States took the next step and requested consultations with 

China regarding nine subsidy programs.320 Of these nine programs, USTR stated that the first 

six “appear to be export subsidies, granted on the condition that the recipients meet certain 

export performance criteria,” and the remaining three programs “appear to be import substitution 

subsidies, conditioning the grant of subsidies on the recipient’s purchase of domestic over 

imported goods.”321 The USTR described these programs in summary fashion as: 

• Income tax reductions and refunds available to companies that satisfy certain export 

performance requirements 

• Value-added tax (VAT) exemptions available to companies that satisfy certain export 

performance requirements 

• Tariff exemptions available to companies that satisfy certain export performance 

requirements 

• Discounted lending rates available to companies that satisfy certain export performance 

requirements 

 

320 See China - Certain Measures Granting Refunds, Reductions or Exemptions from Taxes and Other Payments, 

Request for Consultations by the United States, WT/DS358/1 (7 February 2007).

321 USTR Fact Sheet: WTO Case Challenging Chinese Subsidies (January 2007) at 3; http://www.ustr.gov/ 

assets/Document_Library/Fact_Sheets/2007/asset_upload_file143_10465.pdf. 
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• Exemptions from mandatory worker benefit contributions available to companies that satisfy 

certain export performance requirements 

• Income tax refunds available to companies that purchase Chinese-made equipment and 

accessories rather than imports 

• VAT refunds available to companies that purchase Chinese-made equipment and accessories 

rather than imports322

Upon consultations with China, the U.S. learned that China had repealed one of the 

subsidy programs identified and that China had adopted a new income tax law. To take these 

events into account, the U.S. requested further consultations.323 After failing to reach a mutual 

resolution in consultations with China, the United States requested establishment of a dispute 

settlement panel on July 12, 2007 with respect to the subsidy programs identified.324 The request 

for a panel included twelve subsidy programs. They are the following: 

 

322 USTR Fact Sheet: WTO Case Challenging Chinese Subsidies (January 2007) at 1; http://www.ustr.gov/ 

assets/Document_Library/Fact_Sheets/2007/asset_upload_file143_10465.pdf. 323 See China - Certain Measures Granting Refunds, Reductions or Exemptions from Taxes and Other Payments, 

Request for Further Consultations by the United States, WT/DS358/1/Add.1 (2 May 2007).

324 See China - Certain Measures Granting Refunds, Reductions or Exemptions from Taxes and Other Payments, 

Request for the Establishment of a Panel by the United States, WT/DS358/13 (13 July 2007).
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DS358: Chinese Subsidy Programs Identified in 

U.S. Request for a Panel, WT/DS358/13 (13 July 2007) 

1. Circular of the State Administration of Taxation Concerning Transmitting the Interim Measure for 

the Administration of Tax Refunds to Enterprises with Foreign Investment for Their Domestic 

Equipment Purchases,

325 read in conjunction with the Circular of the State Administration of 

Taxation and the National Development and Reform Commission of the People's Republic of China, 

on Printing and Issuing the Trial Measures for the Administration of Tax Rebate for the Purchase of 

Domestically-Produced Equipment in Foreign Investment Projects.

326

2. Circular of the Ministry of Finance and the State Administration of Taxation Concerning the Issue of 

Tax Credit for Business Income Tax for Homemade Equipment Purchased by Enterprises with 

Foreign Investment and Foreign Enterprises,

327 read in conjunction with the Circular of the State 

Administration of Taxation on Printing and Distributing the Measures Concerning Business Income 

Tax Credit on the Investment of Enterprises with Foreign Investment and Foreign Enterprises by 

Way of Purchasing Homemade Equipment.

328 Subsidies under this program will continue to be 

granted under the Enterprise Income Tax Law of the People's Republic of China,

329 by virtue of 

Article 57 of that Law. 

3. Circular on Distribution of Interim Measures Concerning Reduction and Exemption of Enterprise 

Income Tax for Investment in Domestically Made Equipment for Technological Renovation.

330 

Subsidies under this program will continue to be granted under the Enterprise Income Tax Law of 

the People's Republic of China,

331 by virtue of Article 57 of that Law. 

4. Article 75(8) of the Rules for Implementation of the Income Tax Law of the People's Republic of 

China on Enterprises with Foreign Investment and Foreign Enterprises,

332 read in conjunction with 

Article 9 of the Provisions of the State Council on the Encouragement of Foreign Investment333 and 

Article 6 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign 

Investment and Foreign Enterprises.

334 Subsidies under this program will continue to be granted 

under the Enterprise Income Tax Law of the People's Republic of China,

335 by virtue of Article 57 of 

that Law. 

 

325 GuoShiFa [1999] No. 171 (20 August 1999). 

326 GuoShuiFa [2006] No. 111 (24 July 2006). 

327 CaiShuiZi [2000] No. 49 (14 January 2000). 

328 GuoShuiFa [2000] No. 90 (18 May 2000). 

329 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 

330 CaiShui [1999] No. 290 (8 December 1999). 

331 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 

332 Decree [1991] No. 85 of the State Council (30 June 1991). 

333 GuoFa [1986] No. 95 (11 October 1986). 

334 Order [1991] No. 45 of the President of the People's Republic of China (9 April 1991). 

335 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 
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DS358: Chinese Subsidy Programs Identified in 

U.S. Request for a Panel, WT/DS358/13 (13 July 2007) 

5. Article 75(7) of the Rules for Implementation of the Income Tax Law of the People's Republic of 

China on Enterprises with Foreign Investment and Foreign Enterprises,

336 read in conjunction with 

Article 8 of the Provisions of the State Council on the Encouragement of Foreign Investment337 and 

Article 6 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign 

Investment and Foreign Enterprises.

338 Subsidies under this program will continue to be granted 

under the Enterprise Income Tax Law of the People's Republic of China,

339 by virtue of Article 57 of 

that Law. 

6. Article 73(6) of the Rules for Implementation of the Income Tax Law of the People's Republic of 

China on Enterprises with Foreign Investment and Foreign Enterprises,

340 read in conjunction with 

Article 7 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign 

Investment and Foreign Enterprises341 and Section XIII of the Catalogue for the Guidance of 

Foreign Investment Industries.

342 Subsidies under this program will continue to be granted under the 

Enterprise Income Tax Law of the People's Republic of China,

343 by virtue of Article 57 of that Law. 

 336 Decree [1991] No. 85 of the State Council (30 June 1991). 

337 GuoFa [1986] No. 95 (11 October 1986). 

338 Order [1991] No. 45 of the President of the People's Republic of China (9 April 1991). 

339 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 

340 Decree [1991] No. 85 of the State Council (30 June 1991). 341 Order [1991] No. 45 of the President of the People's Republic of China (9 April 1991). 

342 Order [2004] No. 24 of the State Development and Reform Commission, the Ministry of Commerce of the 

People's Republic of China (30 November 2004). 343 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 

344 Decree [1991] No. 85 of the State Council (30 June 1991). 345 Order [1991] No. 45 of the President of the People's Republic of China (9 April 1991). 

346 GuoFa [1986] No. 95 (11 October 1986). 

347 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 

348 GuoFa [1986] No. 95 (11 October 1986). 

349

 GuoFa [1997] No. 37 (29 December 1997). 

350 Order [2004] No. 24 of the State Development and Reform Commission, the Ministry of Commerce of the 

People's Republic of China (30 November 2004). 

351 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 

352 Order [2004] No. 24 of the State Development and Reform Commission, the Ministry of Commerce of the 

People's Republic of China (30 November 2004). 

353 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 

354 Order [2004] No. 24 of the State Development and Reform Commission, the Ministry of Commerce of the 

People's Republic of China (30 November 2004). 

355 Order [2007] No. 63 of the President of the People's Republic of China (16 March 2007). 

356 Order [2004] No. 24 of the State Development and Reform Commission, the Ministry of Commerce of the 

People's Republic of China (30 November 2004). 
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DS358: Chinese Subsidy Programs Identified in 

U.S. Request for a Panel, WT/DS358/13 (13 July 2007) 

7. Article 81 of the Rules for Implementation of the Income Tax Law of the People's Republic of China 

on Enterprises with Foreign Investment and Foreign Enterprises,

344 read in conjunction with Article 

10 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment 

and Foreign Enterprises345 and Article 10 of the Provisions of the State Council on the 

Encouragement of Foreign Investment.

346 Subsidies under this program will continue to be granted 

under the Enterprise Income Tax Law of the People's Republic of China,

347 by virtue of Article 57 of 

that Law. 

8. Article 3 of the Provisions of the State Council on the Encouragement of Foreign Investment.

348

9. Circular of the State Council Concerning the Adjustment in the Taxation Policy of Imported 

Equipment,

349 read in conjunction with Section XIII of the Catalogue for the Guidance of Foreign 

Investment Industries.

350 

10. Article 25 of the Enterprise Income Tax Law of the People’s Republic of China,

351 read in 

conjunction with Section XIII of the Catalogue for the Guidance of Foreign Investment 

Industries.

352

11. Article 28 of the Enterprise Income Tax Law of the People's Republic of China,

353 read in 

conjunction with Section XIII of the Catalogue for the Guidance of Foreign Investment 

Industries.

354

12. Article 31 of the Enterprise Income Tax Law of the People's Republic of China,

355 read in 

conjunction with Section XIII of the Catalogue for the Guidance of Foreign Investment 

Industries.

356

D. ANTIDUMPING REMEDIES AGAINST CHINA

A “non-market economy country” (NME) is defined by statute in Section 771(18) of the 

Tariff Act of 1930, as amended; 19 U.S.C. § 1677(18): 

(A) In general. 

The term ‘nonmarket economy country’ means any foreign country 

that the administering authority determines does not operate on market 

principles of cost or pricing structures, so that sales of merchandise in 

such country do not reflect the fair value of the merchandise. 

(B) Factors to be considered. 

In making determinations under subparagraph (A) the administering 

authority shall take into account – 
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(i) the extent to which the currency of the foreign country is 

convertible into the currency of other countries; 

(ii) the extent to which wage rates in the foreign country are 

determined by free bargaining between labor and management, 

(iii) the extent to which joint ventures or other investments by 

firms of other foreign countries are permitted in the foreign country, 

(iv) the extent of government ownership or control of the means of 

production, 

(v) the extent of government control over the allocation of 

resources and over the price and output decisions of enterprises, and 

(vi) such other factors as the administering authority considers 

appropriate. 

NME status means that, in antidumping duty investigations concerning imports from an 

NME country, the Department of Commerce uses a special NME methodology to calculate 

antidumping duty margins because Commerce considers NME-country exporters to be operating 

within a centrally planned economy in which the government controls pricing and production 

decisions. Therefore, except in cases where individual companies can demonstrate an absence of 

government control over their export activities, Commerce treats all exporters as a single 

enterprise for dumping purposes. Exporters who show an absence of government control, 

however, are eligible to receive a separate dumping margin specific to their imports. 

1. NME Status of China in U.S. Antidumping 

Proceedings 

For purposes of U.S. antidumping duty proceedings, the U.S. Department of Commerce 

has determined that China is a non-market economy (NME) country. Under the statute, any 

determination of NME country status “shall remain in effect until revoked by the administering 

authority” (i.e., Commerce).357 

 

357 See 19 U.S.C. § 1677(18)(C).
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As part of its accession commitments in joining the WTO, China accepted that it could be 

treated as an NME by other Members. In the U.S.-China Bilateral Trade Agreement (signed 

November 15, 1999), the U.S. negotiated the right to apply the NME antidumping methodology 

to Chinese imports subject to antidumping investigations for 15 years after China’s WTO 

accession. This right was subsequently included in China’s Protocol of Accession.358 Thus, 

China agreed that WTO Members could use an NME antidumping methodology through 

December 11, 2016. The Protocol also provides, however, that if China can demonstrate that 

market conditions prevail in its economy as a whole or in a particular industry, and if a WTO 

Member's investigating authority accepts that demonstration and concludes that China is a 

market economy country, that Member must thereafter employ the normal rules in determining 

price comparability in antidumping duty cases involving China.359 

 

358 See Protocol of Accession of the Peoples Republic of China, WT/L/432, Pt. I, art. 15 (23 November 2001).

359 Id. art. 15(d).
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2. China’s Efforts to Change its NME Status for 

Antidumping Purposes 

China aspires to change its NME status under U.S. antidumping duty law.360 China’s 

first formal request to change its NME status under U.S. antidumping law occurred in the 

antidumping duty investigation of Certain Lined Paper Products from the People’s Republic of 

China (Lined Paper). Commerce initiated the Lined Paper antidumping investigation on 

September 29, 2005.361 On December 22, 2005, Chinese respondents requested that Commerce 

reevaluate China’s non-market economy status.362 On February 2, 2006, China’s Ministry of 

Fair Trade for Imports and Exports formally made a submission in support of the Chinese 

respondents’ request.363 On May 15, 2006, in an effort to provide interested parties with timely 

insight into its fundamental analysis of China’s economy, Commerce issued a memorandum 

explaining in brief its determination reaffirming China’s NME status for purposes of U.S. 

antidumping law. The May 2006 memorandum focused primarily on deeply entrenched 

distortions in China’s banking sector, and additionally noted “the limited extent to which market 

forces and institutional reform have taken root in critical sectors of China’s economy despite 

recent reforms and substantial growth.”364

 

360 For example, at the April 2004 JCCT meeting, the United States and China agreed to establish a working group 

on China’s NME status and the steps necessary for China to become a market economy. See The U.S.-China 

JCCT: Outcomes, http://www.mac.doc.gov/china/JCCT%20outcomes%20-%20Commerce.pdf. At the July 

2005 JCCT meeting, the United States and China agreed to step up their discussions regarding China’s status 

as a non-market economy under U.S. antidumping law. See The U.S.-China JCCT: Outcomes on Major U.S. 

Trade Concerns, available at http://www.commerce.gov/opa/press/Secretary_Gutierrez/2005_Releases/July/ 

11_JCCT_FactSheet.htm. See also U.S. Sees Progress on Direct Sales in China, But Cannot See Draft Regs, 

INSIDE US-CHINA TRADE, 7-8 (July 20, 2005) (“[T]he U.S. and China agreed to “intensify discussions on 

China’s request for market economy status in the U.S., which most agree is a goal of China’s because it would 

likely lead to reduced antidumping duties against Chinese imports . . . . stepping up talks on this topic was a 

request of China, which wants to ensure the U.S. sees this as a serious process that clears up all pertinent 

questions before China makes a formal request to the U.S. for market economy status.”). 
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On August 30, 2006, Commerce issued its final determination in Lined Paper,

365 as well 

as a second NME-status memorandum explaining its determination that China remain an NME 

and providing an in-depth analysis of China’s economy with respect to the six factors that must 

be considered under Section 771(18) of the Tariff Act of 1930 when determining non-market 

economy status.366 In summary, Commerce made the following findings with respect to the 

statutory factors:367

(1) With regard to factor one, the convertibility of China’s currency: 

Though China has taken steps to reduce its currency’s insulation from market forces, 

China imposes considerable constraints on both the interbank foreign exchange 

market and on capital account transactions, thereby interfering with market signals’ 

impact on the exchange rate. 

 At the first meeting of the Strategic Economic Dialogue (SED), China and the United States agreed to 

“invigorate ongoing work within the JCCT on ... market economy status/structural issues.” See U.S. Treasury 

press release HP-205: The First U.S.-China Strategic Economic Dialogue, December 15-15, Beijing, Fact 

Sheet (December 15, 2006); available at http://www/treasury.gov/press/releases/hp205.htm. 

361 See Initiation of Antidumping Duty Investigations: Certain Lined Paper Products from India, Indonesia and 

the People’s Republic of China, 70 Fed. Reg. 58374 (October 6, 2005). 

362 See The People’s Republic of China (PRC) Status as a Non-Market Economy (NME): Memorandum from 

Shauna Lee-Alaia, Lawrence Norton and Anthony Hill, Office of Policy, Import Administration, to David M. 

Spooner, Assistant Secretary for Import Administration at 1 (May 15, 2006), available at

http://ia.ita.doc.gov/download/prc-nme-status/prc-nme-status-memo.pdf. The Chinese respondents were 

Watanabe Paper Product (Shanghai) Co., Ltd., Hotrock Stationary (Shenzhen) Co., Ltd., and Watanabe Paper 

Product (Linqing) Co., Ltd. See id. 

363 See id. 364 The People’s Republic of China (PRC) Status as a Non-Market Economy (NME): Memorandum from Shauna 

Lee-Alaia, Lawrence Norton and Anthony Hill, Office of Policy, Import Administration, to David M. Spooner, 

Assistant Secretary for Import Administration at 8 (May 15, 2006), available at http://ia.ita.doc.gov/ 

download/prc-nme-status/prc-nme-status-memo.pdf. 

365 Notice of Final Determination of Sales at Less Than Fair Value, and Affirmative Critical Circumstances, In 

Part: Certain Lined Paper Products from the People's Republic of China, 71 Fed. Reg. 53079 (September 8, 

2006). 

366 Antidumping Duty Investigation of Certain Lined Paper Products from the People’s Republic of China 

(“China”)-China’s status as a non-market economy (“NME”): Memorandum from Shauna Lee-Alaia, 

Lawrence Norton and Anthony Hill, Office of Policy, Import Administration, to David M. Spooner, Assistant 

Secretary for Import Administration (August 30, 2006) at 8, available at http://ia.ita.doc.gov/download/prcnme-status/prc-lined-paper-memo-08302006.pdf. 367 See id. at 2-3. 
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(2) With regard to factor two, the extent to which wage rates in China are determined by 

free bargaining between labor and management: 

 Wages generally seem to be negotiated between employers and employees, and 

workers have certain rights with respect to compensation and choice of 

employment. 

 In general, employers enjoy freedom in decision making regarding labor issues. 

 However, various institutional and administrative restrictions (e.g., lack of 

independent unions, ban on the right to strike, and labor mobility constraints) 

remain that hamper the effect of market forces on wage rate formation. 

(3) With regard to factor three, the extent to which China permits joint ventures or other 

investments by foreign firms: 

While permitting all forms of foreign investment in most sectors of the economy, 

China continues to manage foreign investment to a great extent (e.g., China steers 

foreign direct investment toward favored export-oriented industries and particular 

regions, protects certain domestic companies from competition, and relies on 

industry-specific FDI rules and regulations). 

(4) With regard to factor four, the extent of government ownership or control of the 

means of production: 

China has made headway in privatizing SOEs and instituting limited market practices 

in state-owned firms. However, while ceding direct control over some parts of its 

economy, the Chinese government aims to maintain and enhance state control in 

other sectors, particularly those it deems “core” or “pillar” industries. In addition, 

property rights are poorly defined and inadequately enforced: private land ownership 

is still prohibited, and though individuals and firms may hold land-use rights, SOEs 

continue to hold a considerable quantity of land-use rights that they obtained either 

gratis or illegally. 

(5) With regard to factor five, the extent of government control over the allocation of 

resources and over pricing and output decisions of enterprises: 

Despite the attenuation of the state-owned sector in relative terms, evidence of some 

market-based resource allocation, the liberalization of most prices, the increasingly 

productive and profitable private sector, and the increase in bank lending to the 

private sector, all levels of China’s government continue to dictate resource allocation 

in the financial sector. Consequently, at the firm, industry and sector levels, the best 

use of investment funds is not fully realized, and the underperforming SOE sector 

continues to capture a disproportionate share of bank lending, fixed asset investment 

and other resources allocations. 

(6) With regard to factor six, other factors that Commerce deems appropriate to the 

determination: 
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China is plagued by various institutional shortcomings regarding rule of law, property 

rights and bankruptcy. 

Given Commerce’s determination to reaffirm China’s NME status in Lined Paper, that 

NME determination “shall remain in effect until revoked by the administering authority” (i.e., 

Commerce).368

3. Regulatory Revisions to NME Methodology 

a. NME Methodology 

Normally, Commerce calculates antidumping duty margins based on the amount by 

which the “normal value” (i.e., the price in the foreign market) exceeds the “export price” (i.e.,

U.S. price) for the merchandise at issue. However, in antidumping duty cases concerning 

imports from an NME country such as China, Commerce does not base “normal value” on prices 

of the merchandise in the NME but rather uses a “factors of production” methodology for 

determining normal value.369 

The “factors of production” typically are comprised of the labor hours, energy amounts, 

and quantities of raw materials needed to make the product.370 Commerce values these factors 

(except for labor) for the NME country based on costs from a “surrogate country.” Commerce 

selects a “surrogate country” (or countries) at a level of economic development comparable to 

the NME country. For example, in numerous past cases, Commerce has used India as a 

surrogate country for China. For labor, Commerce publishes the rate that will be used. 

 

368 See 19 U.S.C. § 1677(18)(C).

369 See 19 U.S.C. § 1677b(c) (nonmarket economy countries). 370 See 19 U.S.C. § 1677b(c)(4) (valuation of factors of production); see also 19 C.F.R. § 351.408. 
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Commerce often uses imports into the surrogate country to value raw materials and energy prices 

in the surrogate country to value energy. Commerce calculates the “normal value” by summing 

the products of the factors of production times their surrogate-country values and then adding to 

that sum an amount for factory overhead, selling, general, and administrative expenses (GS&A), 

and profit. The values for producers' factory overhead, GS&A and profit are taken from public 

sources in the surrogate country for producers of the same or similar types of products. There 

are a number of exceptions to the formula for calculating normal value that have developed over 

time and many domestic petitioners perceive that Commerce has developed a methodology that 

in many cases will result in a gross understatement of a realistic normal value. 

Once the NME’s normal value is calculated, it is compared to the export price, and if the 

export price is less than the normal value, then Commerce determines that the product has been 

sold for less than fair value (i.e., dumped). For NME investigations, Commerce determines a 

“country-wide” dumping margin for imports from the NME country that have been 

manufactured by state-controlled enterprises (SOEs) and an individual company dumping margin 

for NME imports that have been manufactured by a particular company (provided that company 

has demonstrated that its export operations are not controlled by the government). 

b. Modifications to NME Methodology 

In 2005 and 2006, Commerce made several modifications to its NME methodology in 

antidumping proceedings, and is currently considering additional changes. 
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i. Separate Rates Practice 

In determining dumping rates, Commerce starts with the presumption that all firms 

within an NME country are subject to government control and therefore that all should be 

assigned a single country-wide rate unless a respondent can show that its export activities are 

free of both de facto and de jure control by the NME government.371 Where the respondent has 

made such a showing, Commerce in the past has assigned the respondent either an individuallycalculated rate or, if the respondent is a non-investigated or non-reviewed firm, a weighted 

average of the rates of the investigated companies, minus any rates that were zero, de minimis, or 

based entirely on facts available. 

In recent years, the number of separate rate requests by respondents in NME antidumping 

proceedings has increased greatly. As a result, Commerce faced an increased administrative 

burden in analyzing the factual bases for the requests. In response to the growing administrative 

burden and to address concerns that the separate rates test could be made more effective in 

determining whether a company is eligible for a separate rate, Commerce issued notices in May 

 

371 In the past, respondents fulfilled this requirement by completing a specific section of the NME questionnaire. 

Commerce then investigated certain respondents with regard to the absence of de jure control (assessing the 

existence of restrictive stipulations with regard to an individual exporter’s business and export licenses, any 

legislative evidence of decentralization of companies, and other formal measures taken toward 

decentralization) and the absence of de facto control (assessing whether export prices are determined or are 

subject to approval by the government, whether the respondent has the authority to negotiate and sign 

contracts, whether the respondent has autonomy in making management selection decisions, whether the 

respondent retains the proceeds of its export sales and has autonomy in disposing of profits or financing of 

losses. See Separate-Rates Practice in Antidumping Proceedings Involving Non-Market Economy Countries; 

Announcement of Change in Practice and Request for Comments, 69 Fed. Reg. 77722, 77723 (December 28, 

2004). 
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and September 2004 stating that it was considering changes to its separate rates practice and 

sought public comments.372 

After considering the comments received, on December 28, 2004, Commerce 

provisionally decided to make a change in its separate rates by adopting an application process 

for evaluating separate rate requests by non-investigated firms.373 Under the new practice, noninvestigated firms that request a separate rate will fill out an application instead of a Section A 

questionnaire (mandatory respondents, however, will continue to submit both the separate rate 

application and the completed questionnaire). Commerce stated that the change was made to 

streamline the separate rates analysis by focusing on issues most relevant to separate rate 

eligibility. Moreover, Commerce noted: 

A primary goal of the separate rates application is to make it 

completely clear what documentation applicants must provide to 

demonstrate their eligibility for a separate rate, so as to avoid the 

need for the Department to issue supplemental questionnaires and 

avoid unnecessary rejections of applicants.374

Commerce finalized its new separate rates practice on April 5, 2005.375 

 

372 See Separate-Rates Practice in Antidumping Proceedings involving Non-Market Economy Countries – Request 

for Comments, 69 Fed. Reg. 56188 (September 20, 2004); Separate-Rates Practice in Antidumping 

Proceedings involving Non-Market Economy Countries – Request for Comments, 69 Fed. Reg. 24119 (May 3, 

2004). 

373 See Separate-Rates Practice in Antidumping Proceedings Involving Non-Market Economy Countries; 

Announcement of Change in Practice and Request for Comments, 69 Fed. Reg. 77722 (December 28, 2004). 374 See Separate-Rates Practice in Antidumping Proceedings Involving Non-Market Economy Countries; 

Announcement of Change in Practice and Request for Comments, 69 Fed. Reg. at 77724. 

375 See Separate Rates and Combination Rates in Antidumping Investigations Involving Non-Market Economy 

Countries – Announcement of A Change in Practice, 70 Fed. Reg. 17233 (April 5, 2005); see also Import 

Administration, International Trade Administration, IA Policy Bulletin No. 05.1: Separate-Rates Practice and 

Application of Combination Rates in Antidumping Investigations Involving Non-Market Economies (April 5, 

2005), available at http://ia.ita.doc.gov/policy/bull05-1.pdf. 
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At the same time as the change in separate rates practice, Commerce adopted a practice 

of applying combination rates to NME exporters eligible for separate rates that are specific to 

those producers that supplied the exporter during the period of investigation (this practice does 

not apply to reviews).376 Merchandise from NME exporters that was supplied by producers that 

did not supply the exporter during the period of investigation remain subject to the country-wide 

rate. 

This change of practice addresses to a limited extent the problems that arise from 

confining scrutiny of state control to exporters, since only goods supplied by those producers that 

supplied the exporter during the period of investigation may be assigned the separate 

combination rate. Commerce stressed that it will continue to apply its separate rate analysis 

solely to exporters: 

The Department’s separate rates analysis and test is not being 

extended to producers. Firms that produce the subject merchandise 

are not required to demonstrate their eligibility for separate rate 

status unless they also export the merchandise to the United States. 

The Department’s separate rates test, which focuses exclusively on 

the respondent’s export activities, is not being altered by the 

extension of combination rates to all NME exporters receiving a 

separate rate.377

Subsequently, Commerce again requested comments regarding its separate rates practice. 

On March 21, 2007, Commerce issued a notice stating that despite the introduction of an 

application process for separate rates, the administrative burden of evaluating separate rate 

 

376 See id.

377 Import Administration, International Trade Administration, IA Policy Bulletin No. 05.1: Separate-Rates 

Practice and Application of Combination Rates in Antidumping Investigations Involving Non-Market 

Economies at 6 (April 5, 2005), available at http://ia.ita.doc.gov/policy/bull05-1.pdf. 
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requests increased. Commerce asked for public comments “on the separate rates test as a whole 

and how its implementation could be further improved.”378

ii. Market Economy Inputs 

On October 19, 2006, Commerce published revisions to its methodologies for 

determining what share or volume of a given input sourced from market economy suppliers 

qualifies as “meaningful” in order for the import price to be used to value all of the input in cases 

where an NME producer sources an input from both market economy suppliers and from within 

the NME.379 

Previously, in cases where an NME producer purchased a portion of an input from a 

market economy supplier, Commerce used the price paid for the input from the market economy 

supplier to value all of the inputs where the market economy input represented a meaningful 

share of the total purchases from all sources. The term “meaningful” was not clearly defined, 

forcing Commerce to decide what constitutes a meaningful, or significant, input on a case-bycase basis and creating unpredictability in the calculation of normal value in dumping 

investigations. The October 2006 change in methodology resolved this issue by addressing the 

unpredictability of the normal value calculation, and providing for rebuttal of the presumption of 

 

378 See Antidumping Methodologies in Proceedings Involving Non-Market Economy Countries: Surrogate 

Country Selection and Separate Rates, 72 Fed. Reg. 13246, 13248 (March 21, 2007). 

379 See Antidumping Methodologies: Market Economy Inputs, Expected Non–Market Economy Wages, Duty 

Drawback; and Request for Comments, 71 Fed. Reg. 61716 (October 19, 2006). See also Final Rule, 62 Fed. 

Reg. 27296, 27366 (May 19, 1997) (“[W]e would not rely on the price paid by an NME producer to a market 

economy supplier if the quantity of the input purchased was insignificant .... the amounts purchased from the 

market economy supplier must be meaningful ....”) 
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validity of the market prices on a case-specific basis. Commerce stated its new policy as 

follows: 

The Department is now instituting a rebuttable presumption that 

market economy input prices are the best available information for 

valuing an entire input when the total volume of the input 

purchased from all market economy sources during the period of 

investigation or review exceeds 33 percent of the total volume of 

the input purchased from all sources during the period. In these 

cases, unless case–specific facts provide adequate grounds to rebut 

the Department’s presumption, the Department will use the 

weighted–average market economy purchase price to value the 

entire input. Alternatively, when the volume of an NME firm’s 

purchases from market economy suppliers as a percentage of its 

total volume of purchases during the period of review is below 33 

percent, but where these purchases are otherwise valid and meet 

the Department’s existing conditions ..., the Department will 

weight–average the weighted–average market economy purchase 

price with an appropriate surrogate value according to their 

respective shares of the total volume of purchases, unless case–

specific facts provide adequate grounds to rebut the presumption. 

In determining whether market economy purchases meet this 33 

percent threshold, the Department will compare the volume that 

the producer purchased from market economy sources during the 

period of investigation or review with the respondent’s total 

purchases during the period. When a firm has made market 

economy input purchases that may have been dumped or 

subsidized, are not bona fide, or are otherwise not acceptable for 

use in a dumping calculation, the Department will exclude them 

from the numerator of the ratio to ensure a fair determination of 

whether valid market economy purchases meet the 33 percent 

threshold. ... Moreover, because this 33 percent threshold 

constitutes a rebutable presumption, parties will have an 

opportunity to demonstrate that case-specific facts outweigh the 

presumption.380

 

380 See Antidumping Methodologies: Market Economy Inputs, Expected Non–Market Economy Wages, Duty 

Drawback; and Request for Comments, 71 Fed. Reg. at 61717-61718. 
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iii. Surrogate Country Selection 

Commerce is currently considering changes to aspects of its methodology by which it 

selects an economically-comparable market economy country to serve as a surrogate for the 

NME country under investigation or review. 

Commerce’s current practice in antidumping proceedings involving NME countries is to 

calculate normal value by valuing the NME producer’s factors of production, to the extent 

possible, using prices from a market economy that is at a comparable level of economic 

development and that is also a significant producer of comparable merchandise. The statute 

provides broad discretion to Commerce in the selection of surrogate market economy countries 

to value NME factors of production.381 The statute also directs Commerce to base the selection 

of an appropriate surrogate country, to the extent possible, on its having “a level of economic 

development comparable to that of the nonmarket economy country.”382 The statute does not 

define “comparable level of economic development,” but Commerce’s regulations direct it to 

“place primary emphasis on per capita GDP as the measure of economic comparability.”383 

Moreover, in the Import Administration Policy Bulletin 04.1, Commerce established a sequential 

procedure for selecting a surrogate country, with economic comparability being the first factor 

considered. 

On March 21, 2007, Commerce requested public comments on the following questions: 

“(1) how, given the requirement to base the determination on per capita income, the Department 

 

381 19 U.S.C. § 1677b(c)(4). 

382 19 U.S.C. § 1677b(c)(4) (A). 

383 19 C.F.R. § 351.408(b). 
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should determine which countries are economically comparable to a given NME country, and (2) 

whether and on what basis the Department should disregard certain economically comparable 

countries as lacking data suitable for valuing the factors of production.”384 In sum, Commerce 

noted that it was “interested in public comment on whether and how the Department can limit its 

initial analysis of countries that are economically comparable to a sub-group of countries more 

likely to have the data necessary to conduct an antidumping duty proceeding.”385

After considering the comments received, Commerce issued another notice on July 25, 

2007, in which it sought a second round of public comments on the economic comparability 

aspect of the surrogate country selection process.386 In the July 2007 notice, Commerce stated 

that it sought additional comments on the following issues: 

(1) “[T]he Department would like to receive comments focusing on the 

statutory concept of ‘economically comparable.’ The Department is 

required by its statute and regulations to consider economic 

comparability in its selection of a surrogate country and to base 

‘comparability’ on per capita income, but ... the term is not defined 

specifically. Therefore, the Department is particularly interested in 

comments and suggestions on specific guidelines the Department 

should follow in determining the economic comparability of 

countries in a given case.”387

(2) “Under the Department’s established sequential process for selecting 

a surrogate country ..., the Department first determines a list of 

countries that are economically comparable and then analyzes each 

of these countries for production of comparable merchandise, 

whether there is significant production, and availability of data. The 

 

384 Antidumping Methodologies in Proceedings Involving Non–Market Economy Countries: Surrogate Country 

Selection and Separate Rates, 72 Fed. Reg. 13246, 13247 (March 21, 2007). 

385 See Surrogate Country Selection in Proceedings Involving Non-Market Economy Countries; Request for 

Comment, 72 Fed. Reg. 40842 (July 25, 2007). 

386 See Surrogate Country Selection in Proceedings Involving Non-Market Economy Countries; Request for 

Comment, 72 Fed. Reg. 40842 (July 25, 2007). 387 See id at 40842. 
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Department invites comments on this process. In particular, it 

welcomes suggestions on how it should construct the initial list of 

economically comparable countries, how this set of countries should 

be balanced, and how many countries it should contain.388

(3) “[T]he Department is also interested in inviting comment on whether 

certain comparable countries should be excluded, at least initially, 

from the Department’s analysis of which country is the best possible 

surrogate in a given proceeding on the basis of a general lack of 

country specific data. With regard to this issue, if the Department 

were able to determine that a group of countries does not generally 

offer the data necessary to conduct an antidumping proceeding, both 

the Department and parties would be relieved of the burden of 

examining those countries as potential surrogates in every 

proceeding. Please note, however, that parties would retain the 

ability to advocate the consideration of a country that would 

otherwise not be considered if they determined that there were casespecific arguments for doing so.”389

(4) “Finally, the Department requests comment on how it should 

evaluate and weigh the production experiences and data availability 

of countries in cases where there may be more than one potential 

surrogate country with reliable data and significant production of 

comparable merchandise.”390

iv. Labor Valuation (Wages) 

In 2006, Commerce made changes to its methodology for calculating expected NME 

wages in antidumping proceedings. 

Commerce’s regulations generally describe the methodology used to calculate expected 

NME wages: 

For labor, the Secretary will use regression-based wage rates 

reflective of the observed relationship between wages and national 

income in market economy countries. The Secretary will calculate 

 

388 See id at 40842-43. 

389 See id at 40843. 

390 See id at 40843. 
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the wage rate to be applied in nonmarket economy proceedings 

each year. The calculation will be based on current data, and will 

be made available to the public.391

Pursuant to the regulation, Commerce annually calculates expected NME wages in two 

steps: (1) through regression analysis, Commerce estimates a linear relationship between percapita gross national income (“GNI”) and hourly wages in market economy (“ME”) countries; 

and (2) based on the regression and GNI data, Commerce estimates hourly wage rates for NME 

countries.392 Commerce’s regression analysis relied upon four data series: “(A) country-specific 

wage data for 56 countries from Chapter 5B of the International Labour Organization's (“ILO”) 

Yearbook of Labour Statistics; (B) country-specific consumer price index (“CPI”) data from the 

International Financial Statistics of the International Monetary Fund (“IMF”); (C) exchange rate 

data from the IMF's International Financial Statistics; and (D) country-specific GNI data from 

the World Development Indicators of the World Bank (“WB”).”393 

On June 30, 2005, Commerce issued a notice requesting public comment on its 

methodology for calculating expected NME wages.394 On October 19, 2006, following 

consideration of the public comments submitted, Commerce decided to revise its expected NME 

wage rates methodology in the following ways: 

1. The Department will only use earnings data reported in 

Chapter 5b of the ILO statistics. 

 

391 See 19 CFR § 351.408(c)(3).

392 See Expected Non-Market Economy Wages: Request for Comment on Calculation Methodology, 70 Fed. Reg. 

37761, 37762 (June 30, 2005).

393 See id. at 37762.

394 See Expected Non-Market Economy Wages: Request for Comment on Calculation Methodology, 70 Fed. Reg. 

37761 (June 30, 2005).
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2. The basket of countries upon which the wage regression is 

based will include data from all market economy countries 

that meet the criteria described below and that have been 

reported within 1 year prior to the Base Year. 

3. Each year, the Department’s annual calculation of expected 

NME wage rates will be subject to public notice prior to the 

adoption of the resulting expected NME wage rates for use in 

antidumping proceedings. Comment will be requested only 

with regard to potential clerical errors in the Department’s 

calculation in light of its stated revised methodology.395

With respect to Revision 1, Commerce’s prior practice was to rely upon the data set 

contained in “Chapter 5b: Wages in Manufacturing” of ILO’s Yearbook of Labour Statistics, 

which covers wages and bonuses, i.e., pre–tax monetary remuneration received by the employee. 

Commerce, however, noted that the ILO also defines “earnings” under Chapter 5 of its Yearbook 

of Labour Statistics as being inclusive of “wages,” and as including both bonuses and gratuities. 

Therefore, Commerce decided that, in order to ensure that its calculation of expected NME wage 

rates accurately reflects the remuneration received by workers, it should rely on “earnings,” not 

“wages.”396

With respect to Revision 2, Commerce’s prior practice was to use Chapter 5 ILO data 

reported within five years of the Base Year,397 thereby considering a total of six years of data. 

Commerce decided, however, that due to inflation, six-year old wage data may not represent 

wage dynamics accurately. Thus, Commerce decided that it will only rely on ILO wage data that 

 

395 See Antidumping Methodologies: Market Economy Inputs, Expected Non–Market Economy Wages, Duty 

Drawback; and Request for Comments, 71 Fed. Reg. 61716, 61721-22 (October 19, 2006).

396 See Antidumping Methodologies: Market Economy Inputs, Expected Non–Market Economy Wages, Duty 

Drawback; and Request for Comments, 71 Fed. Reg. at 61721.

397 The “Base Year” is the year upon which the regression data are based and is two years prior to the year in 

which the Department conducts its regression analysis. See id. 
CHINA’S COMPLIANCE WITH WTO COMMITMENTS AND OBLIGATIONS: 2005-2007 UPDATE

TRADE LAWYERS ADVISORY GROUP

SEPTEMBER 2007

179 

have been reported within one year prior to the Base Year, thereby considering a total of two 

years of data.398 

Commerce’s methodology for calculating expected NME wage rates has been challenged 

at the U.S. Court of International Trade (CIT). In Dorbest Ltd. v. United States, 462 F.Supp.2d 

1262 (CIT, October 31, 2006) (CIT Ct. No. 05-00003), Judge Pogue found that Commerce’s 

regression model appeared to produce distorted results that Commerce did not reasonably 

explain, and therefore the Court could not conclude that Commerce’s selected calculation of its 

regression model was reasonable.399 Accordingly, the Court remanded the case to Commerce to 

explain its choice of data set for it wage rate calculation and to address any apparent statistical 

anomalies.400 Commerce filed its remand results with the CIT on July 25, 2007. The Court has 

not, as yet, issued a decision on Commerce’s remand results. 

 

398 See Antidumping Methodologies: Market Economy Inputs, Expected Non–Market Economy Wages, Duty 

Drawback; and Request for Comments, 71 Fed. Reg. at 61721.

399 Dorbest Ltd. v. United States, 462 F.Supp.2d at 1298. 400 Dorbest Ltd. v. United States, 462 F.Supp.2d at 1299. 
APPENDIX 1 

Comparison of China's Accession Commitments on 

Tariff Reductions and China's Implementation of Tariff 

Reductions as reflected in China's Tariff Schedules for 

2003, 2004, 2006 and 2007. 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

0101 Live horses, asses, mules and hinnies: 0 01.01 0 01.01 0 01.01 

-Horses:

0101.1010 0 0101.1010 0 0101.1010 0 0101.1010 10 0 0101.1010 10 0 0101.1010 10 0 0101.1010 90 0 0101.1010 90 0 0101.1010 90 0 0101.1020 0 0101.1020 0 0101.1020 0 0101.1020 10 0 0101.1020 10 0 0101.1020 10 0 0101.1020 90 0 0101.1020 90 0 0101.1020 90 0 

01011100 --Pure-bred breeding 0 0 0 01011900 --Other 10 10 10 

-Asses, mules and hinnies :

01012010 ---Pure-bred breeding 0 0 0 01012090 ---Other 10 10 10 

0101.9010 10 0101.9010 10 0101.9010 10 0101.9010 10 10 0101.9010 10 10 0101.9010 10 10 0101.9010 90 10 0101.9010 90 10 0101.9010 90 10 0101.9090 10 0101.9090 10 0101.9090 10 0101.9090 10 10 0101.9090 10 10 0101.9090 10 10 0101.9090 90 10 0101.9090 90 10 0101.9090 90 10 

0102 Live bovine animals: 01.02 01.02 01.02 01021000 -Pure-bred breeding 0 0102.1000 0 0 0102.1000 0 0 0102.1000 0 

0102.1000 10 0 0102.1000 10 0 0102.1000 10 0 0102.1000 90 0 0102.1000 90 0 0102.1000 90 0 

01029000 -Other 10 0102.9000 10 10 0102.9000 10 10 0102.9000 10 

0102.9000 10 10 0102.9000 10 10 0102.9000 10 10 0102.9000 90 10 0102.9000 90 10 0102.9000 90 10 

0103 Live swine: 01.03 01.03 01.03 01031000 -Pure-bred breeding 0 0103.1000 0 0 0103.1000 0 0 0103.1000 0 

0103.1000 10 0 0103.1000 10 0 0103.1000 10 0 0103.1000 90 0 0103.1000 90 0 0103.1000 90 0 

-Other:--Weighing less than 50kg:

01039110 ---Weighing less than 10kg 10 0103.9110 10 10 0103.9110 10 10 0103.9110 10 

0103.9110 10 10 0103.9110 10 10 0103.9110 10 10 0103.9110 90 10 0103.9110 90 10 0103.9110 90 10 

01039120 ---Weighing 10kg or more, but less than 10 0103.9120 10 10 0103.9120 10 10 0103.9120 10 

0103.9120 10 10 0103.9120 10 10 0103.9120 10 10 0103.9120 90 10 0103.9120 90 10 0103.9120 90 10 

01039200 --Weighing 50kg or more 10 0103.9200 10 10 0103.9200 10 10 0103.9200 10 

0103.9200 10 10 0103.9200 10 10 0103.9200 10 10 0103.9200 90 10 0103.9200 90 10 0103.9200 90 10 

0104 Live sheep and goats: 01.04 01.04 01.04 

-Sheep:

01041010 ---Pure-bred breeding 0 0104.1010 0 0 0104.1010 0 0 0104.1010 0 01041090 ---Other 10 0104.1090 10 10 0104.1090 10 10 0104.1090 10 

-Goats:

01042010 ---Pure-bred breeding 0 0104.2010 0 0 0104.2010 0 0 0104.2010 0 

0104.2010 10 0 0104.2010 10 00104.2010 90 0 0104.2010 90 0

01042090 ---Other 10 0104.2090 10 10 0104.2090 10 10 0104.2090 10 

0104.2090 10 10 0104.2090 10 100104.2090 90 10 0104.2090 90 10

0105 Live poultry, that is to say, fowls of the 01.05 01.05 01.05 

-Weighing not more than 185g:--Fowls of the species Gallus domesticus:

01051110 ---Pure-bred breeding 0 0105.1110 0 0 0105.1110 0 0 0105.1110 0 01051190 ---Other 10 0105.1190 10 10 0105.1190 10 10 0105.1190 10 

--Turkeys:

01051210 ---Pure-bred breeding 0 0105.1210 0 0 0105.1210 0 0 0105.1210 0 01051290 ---Other 10 0105.1290 10 10 0105.1290 10 10 0105.1290 10 

--Other:

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

01051910 ---Pure-bred breeding 0 0105.1910 0 0 0105.1910 0 0 0105.1910 0 01051990 ---Other 10 0105.1990 10 10 0105.1990 10 10 0105.1990 10 

-Other:--Fowls of the species Gallus 

01059210 ---Pure-bred breeding 0 0105.9210 0 0 0105.9210 0 0 0105.9210 0 01059290 ---Other 10 0105.9290 10 10 0105.9290 10 10 0105.9290 10 

--Fowls of the species Gallus domesticus, 

01059310 ---Pure-bred breeding 0 0105.9310 0 0 0105.9310 0 0 0105.9310 0 01059390 ---Other 10 0105.9390 10 10 0105.9390 10 10 0105.9390 10 

--Other:

01059910 ---Pure-bred breeding 0 0105.9910 0 0 0105.9910 0 0 0105.9910 0 

---Other:

01059991 ----Ducks 10 0105.9991 10 10 0105.9991 10 10 0105.9991 10 01059992 ----Geese 10 0105.9992 10 10 0105.9992 10 10 0105.9992 10 01059993 ----Guinea fowls 10 0105.9993 10 10 0105.9993 10 10 0105.9993 10 01059994 ----Turkeys 10 0105.9994 10 10 0105.9994 10 10 0105.9994 10 0106 Other live animals: 01.06 01.06 01.06 

---Pure-bred breeding :

01060011 ----Tadpole and young frogs 0 0 0 01060012 ----Crocodiles for cultivation 0 0 0 01060019 ----Other 0 0 0 

---For human consumption:

01060021 ----Squabs 10 10 10 01060022 ----Ostrich 10 10 10 01060023 ----Teals 10 10 10 01060029 ----Other 10 10 10 01060090 ---Other 10 10 10 

0106.1110 0 0106.1110 0 0106.1110 0 0106.1190 10 0106.1190 10 0106.1190 10 0106.1200 10 0106.1200 10 0106.1200 10 0106.1910 0 0106.1910 0 0106.1910 0 0106.1910 10 0 0106.1910 10 0 0106.1910 10 0 0106.1910 90 0 0106.1910 90 0 0106.1910 90 0 0106.1920 10 0106.1920 10 0106.1920 10 0106.1920 10 10 0106.1920 10 10 0106.1920 10 10 0106.1920 90 10 0106.1920 90 10 0106.1920 90 10 0106.1990 10 0106.1990 10 0106.1990 10 0106.1990 10 10 0106.1990 10 10 0106.1990 10 10 0106.1990 90 10 0106.1990 90 10 0106.1990 90 10 0106.2011 0 0106.2011 0 0106.2011 0 0106.2019 0 0106.2019 0 0106.2019 0 0106.2020 10 0106.2020 10 0106.2020 10 0106.2020 10 10 0106.2020 10 10 0106.2020 10 10 0106.2020 20 10 0106.2020 20 10 0106.2020 20 10 0106.2020 90 10 0106.2020 90 10 0106.2020 90 10 0106.2090 10 0106.2090 10 0106.2090 10 0106.3110 0 0106.3110 0 0106.3110 0 0106.3190 10 0106.3190 10 0106.3190 10 0106.3210 0 0106.3210 0 0106.3210 0 

0106.3210 10 0 0106.3210 20 0 0106.3210 90 0 

0106.3290 10 0106.3290 10 0106.3290 10 

0106.3290 10 10 0106.3290 20 10 0106.3290 90 10 

0106.3910 0 0106.3910 0 0106.3910 0 0106.3910 10 0 0106.3910 10 0 0106.3910 10 0 0106.3910 90 0 0106.3910 90 0 0106.3910 90 0 0106.3921 10 0106.3921 10 0106.3921 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0106.3922 10 0106.3922 10 0106.3922 10 0106.3923 10 0106.3923 10 0106.3923 10 0106.3929 10 0106.3929 10 0106.3929 10 0106.3929 10 10 0106.3929 10 10 0106.3929 10 10 0106.3929 90 10 0106.3929 90 10 0106.3929 90 10 0106.3990 10 0106.3990 10 0106.3990 10 0106.3990 10 10 0106.3990 10 10 0106.3990 10 10 0106.3990 90 10 0106.3990 90 10 0106.3990 90 10 0106.9011 0 0106.9011 0 0106.9011 0 

0106.9011 10 0 0106.9011 90 0 

0106.9019 0 0106.9019 0 0106.9019 0 0106.9019 10 0 0106.9019 10 0 0106.9019 10 0 0106.9019 90 0 0106.9019 90 0 0106.9019 90 0 0106.9020 10 0106.9020 10 0106.9020 10 0106.9020 10 10 0106.9020 10 10 0106.9020 10 10 0106.9020 90 10 0106.9020 90 10 0106.9020 90 10 0106.9090 10 0106.9090 10 0106.9090 10 0106.9090 10 10 0106.9090 10 10 0106.9090 10 10 0106.9090 90 10 0106.9090 90 10 0106.9090 90 10 

0201 Meat of bovine animals, fresh or chilled: 02.01 02.01 02.01 02011000 -Carcasses and half-Carcasses 25 0201.1000 25 20 0201.1000 20 20 0201.1000 20 

0201.1000 11 25 0201.1000 11 20 0201.1000 11 200201.1000 19 25 0201.1000 19 20 0201.1000 19 200201.1000 91 25 0201.1000 91 20 0201.1000 91 200201.1000 99 25 0201.1000 99 20 0201.1000 99 20

02012000 -Other cuts with bone in 12 0201.2000 18.6 12 0201.2000 12 12 0201.2000 12 

0201.2000 11 18.6 0201.2000 11 12 0201.2000 11 120201.2000 19 18.6 0201.2000 19 12 0201.2000 19 120201.2000 91 18.6 0201.2000 91 12 0201.2000 91 120201.2000 99 18.6 0201.2000 99 12 0201.2000 99 12

02013000 -Boneless 12 0201.3000 18.6 12 0201.3000 12 12 0201.3000 12 

0201.3000 11 18.6 0201.3000 11 12 0201.3000 11 120201.3000 19 18.6 0201.3000 19 12 0201.3000 19 120201.3000 91 18.6 0201.3000 91 12 0201.3000 91 120201.3000 99 18.6 0201.3000 99 12 0201.3000 99 12

0202 Meat of bovine animals, frozen: 02.02 02.02 02.02 02021000 -Carcasses and half-carcasses 29 0202.1000 29 25 0202.1000 25 25 0202.1000 25 

0202.1000 10 29 0202.1000 10 25 0202.1000 10 25 0202.1000 90 29 0202.1000 90 25 0202.1000 90 25 

02022000 -Other cuts with bone in 18.6 0202.2000 18.6 12 0202.2000 12 12 0202.2000 12 

0202.2000 10 18.6 0202.2000 10 12 0202.2000 10 12 0202.2000 90 18.6 0202.2000 90 12 0202.2000 90 12 

02023000 -Boneless 18.6 0202.3000 18.6 12 0202.3000 12 12 0202.3000 12 

0202.3000 10 18.6 0202.3000 10 12 0202.3000 10 12 0202.3000 90 18.6 0202.3000 90 12 0202.3000 90 12 

0203 Meat of swine, fresh, chilled or frozen: 02.03 02.03 02.03 

-Fresh or chilled:--Carcasses and half-carcasses:

02031110 ---Sucking pig 20 0203.1110 20 20 0203.1110 20 20 0203.1110 20 

0203.1110 11 20 0203.1110 11 20 0203.1110 11 200203.1110 19 20 0203.1110 19 20 0203.1110 19 200203.1110 91 20 0203.1110 91 20 0203.1110 91 200203.1110 99 20 0203.1110 99 20 0203.1110 99 20

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

02031190 ---Other 20 0203.1190 20 20 0203.1190 20 20 0203.1190 20 

0203.1190 11 20 0203.1190 11 20 0203.1190 11 200203.1190 19 20 0203.1190 19 20 0203.1190 19 200203.1190 91 20 0203.1190 91 20 0203.1190 91 200203.1190 99 20 0203.1190 99 20 0203.1190 99 20

02031200 --Hams, shoulders and cuts thereof, with 20 0203.1200 20 20 0203.1200 20 20 0203.1200 20 

0203.1200 11 20 0203.1200 11 20 0203.1200 11 200203.1200 19 20 0203.1200 19 20 0203.1200 19 200203.1200 91 20 0203.1200 91 20 0203.1200 91 200203.1200 99 20 0203.1200 99 20 0203.1200 99 20

02031900 --Other 20 0203.1900 20 20 0203.1900 20 20 0203.1900 20 

0203.1900 11 20 0203.1900 11 20 0203.1900 11 200203.1900 19 20 0203.1900 19 20 0203.1900 19 200203.1900 91 20 0203.1900 91 20 0203.1900 91 200203.1900 99 20 0203.1900 99 20 0203.1900 99 20

-Frozen:--Carcasses and half-carcasses

02032110 ---Sucking pig 13.6 0203.2110 13.6 12 0203.2110 12 12 0203.2110 12 

0203.2110 10 13.6 0203.2110 10 12 0203.2110 10 12 0203.2110 90 13.6 0203.2110 90 12 0203.2110 90 12 

02032190 ---Other 13.6 0203.2190 13.6 12 0203.2190 12 12 0203.2190 12 

0203.2190 10 13.6 0203.2190 10 12 0203.2190 10 12 0203.2190 90 13.6 0203.2190 90 12 0203.2190 90 12 

02032200 --Hams, shoulders and cuts thereof, with 13.6 0203.2200 13.6 12 0203.2200 12 12 0203.2200 12 

0203.2200 10 13.6 0203.2200 10 12 0203.2200 10 12 0203.2200 90 13.6 0203.2200 90 12 0203.2200 90 12 

02032900 --Other 13.6 0203.2900 13.6 12 0203.2900 12 12 0203.2900 12 

0203.2900 10 13.6 0203.2900 10 12 0203.2900 10 12 0203.2900 90 13.6 0203.2900 90 12 0203.2900 90 12 

0204 Meat of sheep or goats,fresh,chilled or 02.04 02.04 02.04 02041000 -Carcasses and half-carcasses of lamb, 16.6 0204.1000 16.6 15 0204.1000 15 15 0204.1000 15 

0204.1000 11 16.6 0204.1000 11 150204.1000 19 16.6 0204.1000 19 150204.1000 91 16.6 0204.1000 91 150204.1000 99 16.6 0204.1000 99 15

- Other meat of sheep, fresh or chilled:

02042100 -- Carcasses and half-carcasses 23 0204.2100 23 23 0204.2100 23 23 0204.2100 23 

0204.2100 11 23 0204.2100 11 230204.2100 19 23 0204.2100 19 230204.2100 91 23 0204.2100 91 230204.2100 99 23 0204.2100 99 23

02042200 -- Other cuts with bone in 16.6 0204.2200 16.6 15 0204.2200 15 15 0204.2200 15 

0204.2200 11 16.6 0204.2200 11 150204.2200 19 16.6 0204.2200 19 150204.2200 90 16.6 0204.2200 90 15

02042300 -- Boneless 16.6 0204.2300 16.6 15 0204.2300 15 15 0204.2300 15 

0204.2300 11 16.6 0204.2300 11 150204.2300 19 16.6 0204.2300 19 150204.2300 91 16.6 0204.2300 91 150204.2300 99 16.6 0204.2300 99 15

02043000 -Carcasses and half-carcasses of lamb, 16.6 0204.3000 16.6 15 0204.3000 15 15 0204.3000 15 

0204.3000 10 16.6 0204.3000 10 150204.3000 90 16.6 0204.3000 90 15

- Other meat of sheep, frozen:

02044100 -- Carcasses and half-carcasses 23 0204.4100 23 23 0204.4100 23 23 0204.4100 23 

0204.4100 10 23 0204.4100 10 23

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0204.4100 90 23 0204.4100 90 23

02044200 -- Other cuts with bone in 14.2 0204.4200 14.2 12 0204.4200 12 12 0204.4200 12 

0204.4200 10 14.2 0204.4200 10 120204.4200 90 14.2 0204.4200 90 12

02044300 -- Boneless 16.6 0204.4300 16.6 15 0204.4300 15 15 0204.4300 15 

0204.4300 10 16.6 0204.4300 10 150204.4300 90 16.6 0204.4300 90 15

02045000 - Meat of goats 20.6 0204.5000 20.6 20 0204.5000 20 20 0204.5000 20 

0204.5000 11 20.6 0204.5000 11 200204.5000 19 20.6 0204.5000 19 200204.5000 91 20.6 0204.5000 91 200204.5000 99 20.6 0204.5000 99 20

0205 Meat of horses, asses, mules or hinnies , 02.05 02.05 02.05 02050000 Meat of horses, asses, mules or hinnies , 20 0205.0000 20 20 0205.0000 20 20 0205.0000 20 

0205.0000 11 20 0205.0000 11 20 0205.0000 11 200205.0000 19 20 0205.0000 19 20 0205.0000 19 200205.0000 91 20 0205.0000 91 20 0205.0000 91 200205.0000 99 20 0205.0000 99 20 0205.0000 99 20

0206 Edible offal of bovine animals,swine, sheep, 02.06 02.06 02.06 02061000 - Of bovine animals, fresh or chilled 13.6 0206.1000 13.6 12 0206.1000 12 12 0206.1000 12 

0206.1000 10 13.6 0206.1000 10 12 0206.1000 10 120206.1000 90 13.6 0206.1000 90 12 0206.1000 90 12

- Of bovine animals, frozen:

02062100 -- Tongues 13.6 0206.2100 13.6 12 0206.2100 12 12 0206.2100 12 02062200 -- Livers 13.6 0206.2200 13.6 12 0206.2200 12 12 0206.2200 12 02062900 -- Other 13.6 0206.2900 13.6 12 0206.2900 12 12 0206.2900 12 02063000 - Of swine, fresh or chilled 20 0206.3000 20 20 0206.3000 20 20 0206.3000 20 

0206.3000 10 20 0206.3000 10 20 0206.3000 10 200206.3000 90 20 0206.3000 90 20 0206.3000 90 20

- Of swine, frozen:

02064100 -- Livers 20 0206.4100 20 20 0206.4100 20 20 0206.4100 20 02064900 -- Other 13.6 0206.4900 13.6 12 0206.4900 12 12 0206.4900 12 02068000 - Other, fresh or chilled 20 0206.8000 20 20 0206.8000 20 20 0206.8000 20 

0206.8000 11 20 0206.8000 11 20 0206.8000 11 200206.8000 19 20 0206.8000 19 20 0206.8000 19 200206.8000 91 20 0206.8000 91 20 0206.8000 91 200206.8000 99 20 0206.8000 99 20 0206.8000 99 20

02069000 - Other, frozen 18.4 0206.9000 18.4 18 0206.9000 18 18 0206.9000 18 

0206.9000 10 18.4 0206.9000 10 18 0206.9000 10 18 0206.9000 90 18.4 0206.9000 90 18 0206.9000 90 18 

0207 Meat and edible offal, of the poultry of 02.07 02.07 02.07 

- Of fowls of the species Gallus domesticus:

02071100 -- Not cut in pieces, fresh or chilled 20 0207.1100 20 20 0207.1100 20 20 0207.1100 20 

0207.1100 10 20 0207.1100 10 20 0207.1100 10 200207.1100 90 20 0207.1100 90 20 0207.1100 90 20

02071200 -- Not cut in pieces, frozen 20 0207.1200 * * 20 0207.1200 * * 20 0207.1200 * * 02071300 -- Cuts and offal, fresh or chilled 20 20 20 

0207.1311 20 0207.1311 20 0207.1311 20 0207.1311 10 20 0207.1311 10 20 0207.1311 10 200207.1311 90 20 0207.1311 90 20 0207.1311 90 200207.1319 20 0207.1319 20 0207.1319 20 0207.1319 10 20 0207.1319 10 20 0207.1319 10 200207.1319 90 20 0207.1319 90 20 0207.1319 90 200207.1321 20 0207.1321 20 0207.1321 20 0207.1321 10 20 0207.1321 10 20 0207.1321 10 200207.1321 90 20 0207.1321 90 20 0207.1321 90 200207.1329 20 0207.1329 20 0207.1329 20 0207.1329 10 20 0207.1329 10 20 0207.1329 10 20

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0207.1329 90 20 0207.1329 90 20 0207.1329 90 20

02071400 -- Cuts and offal, frozen 10 10 10 

0207.1411 * * 0207.1411 * * 0207.1411 * * 0207.1419 * * 0207.1419 * * 0207.1419 * * 0207.1421 * * 0207.1421 * * 0207.1421 * * 

207.1422 * * 

0207.1429 * * 0207.1429 * * 0207.1429 * * 

- Of turkeys:

02072400 -- Not cut in pieces, fresh or chilled 20 0207.2400 20 20 0207.2400 20 20 0207.2400 20 

0207.2400 10 20 0207.2400 10 20 0207.2400 10 200207.2400 90 20 0207.2400 90 20 0207.2400 90 20

02072500 -- Not cut in pieces, frozen 20 0207.2500 20 20 0207.2500 20 20 0207.2500 20 02072600 -- Cuts and offal, fresh or chilled 20 0207.2600 20 20 0207.2600 20 20 0207.2600 20 

0207.2600 10 20 0207.2600 10 20 0207.2600 10 200207.2600 90 20 0207.2600 90 20 0207.2600 90 20

02072700 -- Cuts and offal,frozen 12 0207.2700 12 10 0207.2700 10 10 0207.2700 10 

- Of ducks, geese or guinea fowls:-- Not cut in pieces, fresh or chilled:

02073210 --- Ducks 20 0207.3210 20 20 0207.3210 20 20 0207.3210 20 

0207.3210 10 20 0207.3210 10 20 0207.3210 10 200207.3210 90 20 0207.3210 90 20 0207.3210 90 20

02073220 --- Geese 20 0207.3220 20 20 0207.3220 20 20 0207.3220 20 

0207.3220 10 20 0207.3220 10 20 0207.3220 10 200207.3220 90 20 0207.3220 90 20 0207.3220 90 20

02073230 --- Guinea fowls 20 0207.3230 20 20 0207.3230 20 20 0207.3230 20 

0207.3230 10 20 0207.3230 10 20 0207.3230 10 200207.3230 90 20 0207.3230 90 20 0207.3230 90 20

-- Not cut in pieces, frozen:

02073310 --- Ducks 20 0207.3310 20 20 0207.3310 20 20 0207.3310 20 02073320 --- Geese 20 0207.3320 20 20 0207.3320 20 20 0207.3320 20 02073330 --- Guinea fowls 20 0207.3330 20 20 0207.3330 20 20 0207.3330 20 02073400 -- Fatty Livers(foie gras), fresh or chilled 20 0207.3400 20 20 0207.3400 20 20 0207.3400 20 

0207.3400 10 20 0207.3400 10 20 0207.3400 10 200207.3400 90 20 0207.3400 90 20 0207.3400 90 20

-- Other, fresh or chilled:

02073510 --- Cuts and offal of ducks 20 0207.3510 20 20 0207.3510 20 20 0207.3510 20 

0207.3510 10 20 0207.3510 10 20 0207.3510 10 200207.3510 90 20 0207.3510 90 20 0207.3510 90 20

02073520 --- Cuts and offal of geese 20 0207.3520 20 20 0207.3520 20 20 0207.3520 20 

0207.3520 10 20 0207.3520 10 20 0207.3520 10 200207.3520 90 20 0207.3520 90 20 0207.3520 90 20

02073530 --- Cuts and offal of guinea fowls 20 0207.3530 20 20 0207.3530 20 20 0207.3530 20 

0207.3530 10 20 0207.3530 10 20 0207.3530 10 200207.3530 90 20 0207.3530 90 20 0207.3530 90 20

-- Other, frozen:

02073610 --- cuts and offal of ducks 20 0207.3610 20 20 0207.3610 20 20 0207.3610 20 02073620 --- cuts and offal of geese 20 0207.3620 20 20 0207.3620 20 20 0207.3620 20 02073630 --- cuts and offal of guinea fowls 20 0207.3630 20 20 0207.3630 20 20 0207.3630 20 0208 Other meat and edible meat offal, fresh, 02.08 02.08 02.08 

-Of rabbits or hares:

02081010 ---meat of rabbits, fresh or chilled,excluding 20.6 0208.1010 20.6 20 0208.1010 20 20 0208.1010 20 

0208.1010 10 20.6 0208.1010 10 20 0208.1010 10 200208.1010 90 20.6 0208.1010 90 20 0208.1010 90 20

02081020 --- meat of rabbits, frozen, excluding head 20.6 0208.1020 20.6 20 0208.1020 20 20 0208.1020 20 02081090 ---Other 20.6 0208.1090 20.6 20 0208.1090 20 20 0208.1090 20 

0208.1090 10 20.6 0208.1090 10 20 0208.1090 10 20 0208.1090 20 20.6 0208.1090 20 20

0208.1090 21 200208.1090 29 20

0208.1090 30 20.6 0208.1090 30 20 0208.1090 30 200208.1090 90 20.6 0208.1090 90 20 0208.1090 91 20

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0208.1090 99 20

02082000 - Frogs' legs 20.6 0208.2000 20.6 20 0208.2000 20 20 0208.2000 20 

0208.2000 10 20.6 0208.2000 10 20 0208.2000 10 200208.2000 90 20.6 0208.2000 90 20 0208.2000 90 200208.3000 23 0208.3000 23 0208.3000 23 0208.3000 10 23 0208.3000 10 23 0208.3000 10 230208.3000 90 23 0208.3000 90 23 0208.3000 90 230208.4000 23 0208.4000 23 0208.4000 23 0208.4000 10 23 0208.4000 10 23 0208.4000 10 230208.4000 90 23 0208.4000 90 23 0208.4000 90 230208.5000 23 0208.5000 23 0208.5000 23 0208.5000 10 23 0208.5000 10 23 0208.5000 10 230208.5000 90 23 0208.5000 90 23 0208.5000 90 23

- Other:

02089010 --- Squabs 20.6 0208.9010 20.6 20 0208.9010 20 20 0208.9010 20 

0208.9010 10 20.6 0208.9010 10 20 0208.9010 10 200208.9010 90 20.6 0208.9010 90 20 0208.9010 90 20

02089090 --- Other 23 0208.9090 23 23 0208.9090 23 23 0208.9090 23 

0208.9090 11 23 0208.9090 11 23 0208.9090 11 230208.9090 19 23 0208.9090 19 23 0208.9090 19 230208.9090 91 23 0208.9090 91 23 0208.9090 91 230208.9090 99 23 0208.9090 99 23 0208.9090 99 23

0209 Pig fat free of lean meat and poultry fat not 02.09 02.09 02.09 02090000 Pig fat free of lean meat and poultry fat not 20.6 0209.0000 20.6 20 0209.0000 20 20 0209.0000 20 

0209.0000 10 20.6 0209.0000 10 20 0209.0000 10 200209.0000 90 20.6 0209.0000 90 20 0209.0000 90 20

0210 Meat and edible meat offal, salted, in brine, 02.10 02.10 02.10 

- Meat of swine:-- Hams, shoulders and cuts thereof, with 

02101110 --- Hams and shoulders, with bone in 26 0210.1110 26 25 0210.1110 25 25 0210.1110 25 

0210.1110 10 26 0210.1110 10 25 0210.1110 10 25 0210.1110 90 26 0210.1110 90 25 0210.1110 90 25 

02101190 --- Other 26 0210.1190 26 25 0210.1190 25 25 0210.1190 25 

0210.1190 10 26 0210.1190 10 25 0210.1190 10 25 0210.1190 90 26 0210.1190 90 25 0210.1190 90 25 

02101200 -- Bellies (streaky) and cuts thereof 26 0210.1200 26 25 0210.1200 25 25 0210.1200 25 

0210.1200 10 26 0210.1200 10 25 0210.1200 10 25 0210.1200 90 26 0210.1200 90 25 0210.1200 90 25 

02101900 -- Other 26 0210.1900 26 25 0210.1900 25 25 0210.1900 25 

0210.1900 10 26 0210.1900 10 25 0210.1900 10 25 0210.1900 90 26 0210.1900 90 25 0210.1900 90 25 

02102000 - Meat of bovine animals 27 0210.2000 27 25 0210.2000 25 25 0210.2000 25 

0210.2000 10 25 0210.2000 90 25 

02109000 - Other, including edible flours and meals of 25 25 25 

0210.9100 26 0210.9100 25 0210.9100 25 0210.9200 26 0210.9200 25 0210.9200 25 0210.9300 26 0210.9300 25 0210.9300 25 0210.9900 26 0210.9900 25 0210.9900 25 0210.9900 10 26 0210.9900 10 25 0210.9900 10 25 0210.9900 90 26 0210.9900 90 25 0210.9900 90 25 

0301 Live fish: 03.01 03.01 03.01 03011000 - Ornamental fish 25 0301.1000 25 21.3 0301.1000 21.3 17.5 0301.1000 17.5 

0301.1000 10 17.5 0301.1000 20 17.5 0301.1000 30 17.5 0301.1000 40 17.5 0301.1000 50 17.5 0301.1000 60 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0301.1000 90 17.5 

-Other live fish:--Trout (Salmo trutta, Oncorhynchus mykiss, 

03019110 --- Fry 0 0301.9110 0 0 0301.9110 0 0 0301.9110 0 03019190 --- Other 10.5 0301.9190 10.5 10.5 0301.9190 10.5 10.5 0301.9190 10.5 

-- Eels (Anguilla spp.):

03019210 --- Fry 0 0301.9210 0 0 0301.9210 0 0 0301.9210 0 

0301.9210 10 0 0301.9210 10 0 0301.9210 10 0 0301.9210 90 0 0301.9210 90 0 0301.9210 90 0 

03019290 --- Other 12 0301.9290 12 10 0301.9290 10 10 0301.9290 10 

0301.9290 10 12 0301.9290 10 10 0301.9290 10 10 0301.9290 90 12 0301.9290 90 10 0301.9290 90 10 

-- Carp:

03019310 --- Fry 0 0301.9310 0 0 0301.9310 0 0 0301.9310 0 

0301.9310 10 0 0301.9310 90 0 

03019390 --- Other 10.5 0301.9390 10.5 10.5 0301.9390 10.5 10.5 0301.9390 10.5 

0301.9390 10 10.5 0301.9390 10 10.5 0301.9390 10 10.5 0301.9390 90 10.5 0301.9390 90 10.5 0301.9390 90 10.5 

-- Other:--- Fry:

03019911 ----Of perches 0 0301.9911 0 0 0301.9911 0 0 0301.9911 0 03019912 ----Of sturgeon 0 0301.9912 0 0 0301.9912 0 0 0301.9912 0 03019919 ----Other 0 0301.9919 0 0 0301.9919 0 0 0301.9919 0 

0301.9919 10 0 0301.9919 90 0 

03019990 --- Other 10.5 10.5 10.5 

0301.9991 10.5 0301.9991 10.5 0301.9991 10.5 

301.9992 10.5 

0301.9999 10.5 0301.9999 10.5 0301.9999 10.5 0301.9999 10 10.5 0301.9999 10 10.5 0301.9999 10 10.5 0301.9999 90 10.5 0301.9999 90 10.5 0301.9999 90 10.5 

0302 Fish, fresh or chilled, excluding fish fillets 03.02 03.02 03.02 

- Salmonidae, excluding livers and roes:

03021100 -- Trout (Salmo trutta, Oncorhynchus 12 0302.1100 12 12 0302.1100 12 12 0302.1100 12 

0302.1100 10 12 0302.1100 10 12 0302.1100 10 120302.1100 90 12 0302.1100 90 12 0302.1100 90 12

03021200 -- Pacific salmon(Oncorhynchus nerka, 10 10 10 

0302.1210 10 0302.1210 10 0302.1210 10 0302.1210 10 10 0302.1210 10 10 0302.1210 10 100302.1210 90 10 0302.1210 90 10 0302.1210 90 100302.1220 10 0302.1220 10 0302.1220 10 0302.1220 10 10 0302.1220 10 10 0302.1220 10 100302.1220 90 10 0302.1220 90 10 0302.1220 90 10

03021900 -- Other 13.5 0302.1900 13.5 12 0302.1900 12 12 0302.1900 12 

0302.1900 10 13.5 0302.1900 10 12 

0302.1900 11 120302.1900 12 120302.1900 19 12

0302.1900 90 13.5 0302.1900 90 12 

0302.1900 91 120302.1900 92 120302.1900 99 12

- Flat fish (Pleuronectidae, Bothidae, 

03022100 -- Halibut (Reinhardtius hippoglossoides, 12 0302.2100 12 12 0302.2100 12 12 0302.2100 12 

0302.2100 10 12 0302.2100 10 12 0302.2100 10 120302.2100 90 12 0302.2100 90 12 0302.2100 90 12

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

03022200 -- Plaice (Pleuronectes platessa) 12 0302.2200 12 12 0302.2200 12 12 0302.2200 12 

0302.2200 10 12 0302.2200 10 12 0302.2200 10 120302.2200 90 12 0302.2200 90 12 0302.2200 90 12

03022300 -- Sole (Solea spp.) 12 0302.2300 12 12 0302.2300 12 12 0302.2300 12 

0302.2300 10 12 0302.2300 10 12 0302.2300 10 120302.2300 90 12 0302.2300 90 12 0302.2300 90 12

03022900 -- Other 12 0302.2900 12 12 0302.2900 12 12 0302.2900 12 

0302.2900 10 12 0302.2900 10 12 0302.2900 10 120302.2900 90 12 0302.2900 90 12 0302.2900 90 12

- Tunas (of the genus Thunnus), skipjack or 

03023100 -- Albacore or longfinned tunas(Thunnus 12 0302.3100 12 12 0302.3100 12 12 0302.3100 12 

0302.3100 10 12 0302.3100 10 12 0302.3100 10 120302.3100 90 12 0302.3100 90 12 0302.3100 90 12

03023200 -- Yellowfin tunas (Thunnus albacares) 12 0302.3200 12 12 0302.3200 12 12 0302.3200 12 

0302.3200 10 12 0302.3200 10 12 0302.3200 10 120302.3200 90 12 0302.3200 90 12 0302.3200 90 12

03023300 -- Skipjack or stripe-bellied bonito 12 0302.3300 12 12 0302.3300 12 12 0302.3300 12 

0302.3300 10 12 0302.3300 10 12 0302.3300 10 120302.3300 90 12 0302.3300 90 12 0302.3300 90 120302.3400 12 0302.3400 12 0302.3400 12 0302.3400 10 12 0302.3400 10 12 0302.3400 10 120302.3400 90 12 0302.3400 90 12 0302.3400 90 120302.3500 12 0302.3500 12 0302.3500 12 0302.3500 10 12 0302.3500 10 12 0302.3500 10 120302.3500 90 12 0302.3500 90 12 0302.3500 90 120302.3600 12 0302.3600 12 0302.3600 12 0302.3600 10 12 0302.3600 10 12 0302.3600 10 120302.3600 90 12 0302.3600 90 12 0302.3600 90 12

03023900 -- Other 12 0302.3900 12 12 0302.3900 12 12 0302.3900 12 

0302.3900 10 12 0302.3900 10 12 0302.3900 10 120302.3900 90 12 0302.3900 90 12 0302.3900 90 12

03024000 - Herrings (Clupea harengus, Clupea 12 0302.4000 12 12 0302.4000 12 12 0302.4000 12 

0302.4000 10 12 0302.4000 10 12 0302.4000 10 120302.4000 90 12 0302.4000 90 12 0302.4000 90 12

03025000 - Cod (Gadus morhua Gadus ogac, Gadus 12 0302.5000 12 12 0302.5000 12 12 0302.5000 12 

0302.5000 10 12 0302.5000 10 12 0302.5000 10 120302.5000 90 12 0302.5000 90 12 0302.5000 90 12

- Other fish, excluding livers and roes:

03026100 -- Sardines (Sardina pilchardus, Sardinops 12 0302.6100 12 12 0302.6100 12 12 0302.6100 12 

0302.6100 10 12 0302.6100 10 12 0302.6100 10 120302.6100 90 12 0302.6100 90 12 0302.6100 90 12

03026200 -- Haddock (Melanogrammus aeglefinus) 12 0302.6200 12 12 0302.6200 12 12 0302.6200 12 

0302.6200 10 12 0302.6200 10 12 0302.6200 10 120302.6200 90 12 0302.6200 90 12 0302.6200 90 12

03026300 -- Coalfish (Pollachius virens) 12 0302.6300 12 12 0302.6300 12 12 0302.6300 12 

0302.6300 10 12 0302.6300 10 12 0302.6300 10 120302.6300 90 12 0302.6300 90 12 0302.6300 90 12

03026400 -- Mackerel (Scomber scombrus, Scomber 12 0302.6400 12 12 0302.6400 12 12 0302.6400 12 

0302.6400 10 12 0302.6400 10 12 0302.6400 10 120302.6400 90 12 0302.6400 90 12 0302.6400 90 12

03026500 -- Dogfish and Other sharks 12 0302.6500 12 12 0302.6500 12 12 0302.6500 12 

0302.6500 10 12 0302.6500 10 12 

0302.6500 11 120302.6500 19 12

0302.6500 90 12 0302.6500 90 12 

0302.6500 91 120302.6500 99 12

03026600 -- Eels (Anguilla spp.) 12 0302.6600 12 12 0302.6600 12 12 0302.6600 12 

0302.6600 10 12 0302.6600 10 12 

0302.6600 11 120302.6600 19 12

0302.6600 90 12 0302.6600 90 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0302.6600 91 120302.6600 99 12

-- Other:

03026910 --- Scabber fish (Trichurius) 12 0302.6910 12 12 0302.6910 12 12 0302.6910 12 

0302.6910 10 12 0302.6910 10 12 0302.6910 10 120302.6910 90 12 0302.6910 90 12 0302.6910 90 12

03026920 ---Yellow croaker (Pseudosicaena) 12 0302.6920 12 12 0302.6920 12 12 0302.6920 12 

0302.6920 10 12 0302.6920 10 12 0302.6920 10 120302.6920 90 12 0302.6920 90 12 0302.6920 90 12

03026930 ---Butterfish (Pamus) 12 0302.6930 12 12 0302.6930 12 12 0302.6930 12 

0302.6930 10 12 0302.6930 10 12 0302.6930 10 120302.6930 90 12 0302.6930 90 12 0302.6930 90 120302.6940 12 0302.6940 12 0302.6940 12 0302.6940 10 12 0302.6940 10 12 0302.6940 10 120302.6940 90 12 0302.6940 90 12 0302.6940 90 12

0302.6950 12 0302.6950 10 120302.6950 90 120302.6960 120302.6960 10 120302.6960 90 12

03026990 ---Other 12 0302.6990 12 12 0302.6990 12 12 0302.6990 12 

0302.6990 11 12 0302.6990 11 12 0302.6990 11 120302.6990 19 12 0302.6990 19 12 0302.6990 19 120302.6990 91 12 0302.6990 91 12 0302.6990 91 120302.6990 99 12 0302.6990 99 12 0302.6990 99 12

03027000 - Livers and roes 12 0302.7000 12 12 0302.7000 12 12 0302.7000 12 

0302.7000 10 12 0302.7000 10 12 

0302.7000 11 120302.7000 19 12

0302.7000 90 12 0302.7000 90 12 

0302.7000 91 120302.7000 99 12

0303 Fish, frozen, excluding fish fillets and other 03.03 03.03 03.03 03031000 - Pacific salmon (Oncorhynchus nerka, 10 10 10 

0303.1100 12 0303.1100 10 0303.1100 10 0303.1900 12 0303.1900 10 0303.1900 10 

- Other salmonidae, excluding livers and 

03032100 -- Trout (Salmo trutta, Oncorhynchus 12 0303.2100 12 12 0303.2100 12 12 0303.2100 12 03032200 -- Atlantic salmon (Salmo salar) and 10 10 10 

0303.2210 12 0303.2210 10 0303.2210 10 0303.2220 12 0303.2220 10 0303.2220 10 

03032900 -- Other 12 0303.2900 12 10 0303.2900 10 10 0303.2900 10 

0303.2900 10 10 0303.2900 20 10 0303.2900 90 10 

- Flatfish (Pleuronectidae, Bothidae, 

03033100 --Halibut (Reinhardtius hippoglossoides, 12 0303.3100 12 10 0303.3100 10 10 

0303.3110 10 0303.3190 10 

03033200 -- Plaice (Pleuronectes platessa) 12 0303.3200 12 12 0303.3200 12 12 0303.3200 12 03033300 -- Sole (Solea spp.) 12 0303.3300 12 12 0303.3300 12 12 0303.3300 12 03033900 --Other 10 0303.3900 10 10 0303.3900 10 10 0303.3900 10 

- Tunas (of the genus Thunnus), skipjack or 

03034100 -- Albacore or longfinned tunas (Thunnus 12 0303.4100 12 12 0303.4100 12 12 0303.4100 12 03034200 -- Yellowfin tunas (Thunnus albacares) 12 0303.4200 12 12 0303.4200 12 12 0303.4200 12 03034300 -- Skipjack or stripe-bellied bonito 12 0303.4300 12 12 0303.4300 12 12 0303.4300 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0303.4400 12 0303.4400 12 0303.4400 12 0303.4500 12 0303.4500 12 0303.4500 12 0303.4600 12 0303.4600 12 0303.4600 12 

03034900 -- Other 12 0303.4900 12 12 0303.4900 12 12 0303.4900 12 03035000 - Herrings (Clupea harengus, Clupea 12 0303.5000 12 10 0303.5000 10 10 0303.5000 10 03036000 - Cod (Gadus morhua, Gadus ogac, Gadus 12 0303.6000 12 10 0303.6000 10 10 0303.6000 10 

- Other fish, excluding livers and roes:

03037100 -- Sardines (Sardina pilchardus, Sardinops 12 0303.7100 12 12 0303.7100 12 12 0303.7100 12 03037200 -- Haddock (Melanogrammus aeglefinus) 12 0303.7200 12 12 0303.7200 12 12 0303.7200 12 03037300 -- Coalfish (Pollachius virens) 12 0303.7300 12 12 0303.7300 12 12 0303.7300 12 03037400 -- Mackerel (Scomber scombrus, Scomber 12 0303.7400 12 10 0303.7400 10 10 0303.7400 10 03037500 -- Dogfish and Other sharks 12 0303.7500 12 12 0303.7500 12 12 0303.7500 12 

0303.7500 10 12 0303.7500 90 12 

03037600 -- Eels (Anguilla spp.) 12 0303.7600 12 12 0303.7600 12 12 0303.7600 12 

0303.7600 10 12 0303.7600 90 12 

03037700 -- Sea bass (Dicentrarchus labrax, 12 0303.7700 12 12 0303.7700 12 12 0303.7700 12 03037800 -- Hake (Merluccius spp. Urophycis spp.) 12 0303.7800 12 12 0303.7800 12 12 0303.7800 12 

-- Other:

03037910 --- Scabber fish (Trichurius) (See Note 1) 12 0303.7910 12 10 0303.7910 10 10 0303.7910 10 03037920 ---Yellow croaker (Pseudosicaena) (See 12 0303.7920 12 10 0303.7920 10 10 0303.7920 10 03037930 ---Butterfish (Pamus) (See Note 1) 12 0303.7930 12 10 0303.7930 10 10 0303.7930 10 

0303.7940 12 0303.7940 10 0303.7940 10 

0303.7950 10

03037990 ---Other (See Note 1) 12 0303.7990 12 10 0303.7990 10 10 0303.7990 10 

0303.7990 10 12 0303.7990 10 10 0303.7990 10 10 0303.7990 90 12 0303.7990 90 10 0303.7990 90 10 

03038000 - Livers and roes 10 0303.8000 10 10 0303.8000 10 10 0303.8000 10 

0303.8000 10 10 0303.8000 90 10 

0304 Fish fillets and other fish meat (whether or 03.04 03.04 03.04 03041000 - Fresh or chilled 16 0304.1000 16 15 0304.1000 15 12 0304.1000 12 

0304.1000 11 16 0304.1000 11 15 0304.1000 11 120304.1000 19 16 0304.1000 19 15 0304.1000 19 120304.1000 91 16 0304.1000 91 15 0304.1000 91 120304.1000 99 16 0304.1000 99 15 0304.1000 99 12

03042000 - Frozen fillets 16 13.3 10 

0304.2010 16 0304.2010 13.3 0304.2010 100304.2090 16 0304.2090 13.3 0304.2090 100304.2090 10 16 0304.2090 10 13.3 0304.2090 10 100304.2090 90 16 0304.2090 90 13.3 0304.2090 90 10

03049000 - Other 16 0304.9000 16 13.3 0304.9000 13.3 10 0304.9000 10 

0304.9000 10 16 0304.9000 10 13.3 0304.9000 10 10

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0304.9000 90 16 0304.9000 90 13.3 0304.9000 90 10

0305 Fish, dried, salted or in brine; smoked fish, 03.05 03.05 03.05 03051000 - Flours, meals and pellets of fish,fit for 16.7 0305.1000 16.7 13.3 0305.1000 13.3 10 0305.1000 10 03052000 - Livers and roes, dried, smoked, salted or 15 0305.2000 15 12.5 0305.2000 12.5 10 0305.2000 10 

0305.2000 10 10 0305.2000 90 10 

03053000 - Fish fillets, dried, salted or in brine, but 16.7 0305.3000 16.7 13.3 0305.3000 13.3 10 0305.3000 10 

0305.3000 10 16.7 0305.3000 10 13.3 0305.3000 10 10 0305.3000 90 16.7 0305.3000 90 13.3 0305.3000 90 10 

- Smoked fish, including fillets:

03054100 -- Pacific salmon (Oncorhynchus nerka, 14 14 14 

0305.4110 17.2 0305.4110 14 0305.4110 14 0305.4120 17.2 0305.4120 14 0305.4120 14 

03054200 -- Herrings (Clupea harengus, Clupea 18.8 0305.4200 18.8 16 0305.4200 16 16 0305.4200 16 03054900 -- Other 16 0305.4900 16 14 0305.4900 14 14 0305.4900 14 

- Dried fish, whether or not salted but not 

03055100 -- Cod (Gadus morhua, Gadus ogac, Gadus 16 0305.5100 16 16 0305.5100 16 16 0305.5100 16 

-- Other:

03055910 --- Pipefish and hippocampi 2 0305.5910 2 2 0305.5910 2 2 0305.5910 2 03055920 --- Sharks' fins 15 0305.5920 15 15 0305.5920 15 15 0305.5920 15 

0305.5920 10 15 0305.5920 90 15 

03055990 --- Other 16 0305.5990 16 16 0305.5990 16 16 0305.5990 16 

0305.5990 10 16 0305.5990 10 16 0305.5990 10 16 0305.5990 90 16 0305.5990 90 16 0305.5990 90 16 

- Fish, salted but not dried nor smoked and 

03056100 -- Herrings (Clupea harengus, Clupea 18.8 0305.6100 18.8 16 0305.6100 16 16 0305.6100 16 03056200 -- Cod (Gadus morhua, Gadus ogac, Gadus 16 0305.6200 16 16 0305.6200 16 16 0305.6200 16 03056300 -- Anchovies (Engraulis spp.) 16 0305.6300 16 16 0305.6300 16 16 0305.6300 16 

-- Other:

03056910 --- Scabber fish (Trichurius) 18.8 0305.6910 18.8 16 0305.6910 16 16 0305.6910 16 03056920 ---Yellow croaker (Pseudosicaena) 18.8 0305.6920 18.8 16 0305.6920 16 16 0305.6920 16 03056930 ---Butterfish (Pamus) 18.8 0305.6930 18.8 16 0305.6930 16 16 0305.6930 16 

0305.6940 18.8 0305.6940 16 0305.6940 16 

03056990 ---Other 18.8 0305.6990 18.8 16 0305.6990 16 16 0305.6990 16 

0305.6990 10 18.8 0305.6990 10 16 0305.6990 10 16 0305.6990 90 18.8 0305.6990 90 16 0305.6990 90 16 

0306 Crustaceans, whether in shell or not, live, 03.06 03.06 03.06 

- frozen:

03061100 -- Rock lobster and Other sea 16.7 0306.1100 16.7 13.3 0306.1100 13.3 10 0306.1100 10 03061200 -- Lobsters (Homarus spp) 16.7 0306.1200 16.7 13.3 0306.1200 13.3 10 0306.1200 10 

-- Shrimps and prawns:--- Shrimps:

03061311 ---- Shelled 8 0306.1311 8 8 0306.1311 8 8 0306.1311 8 03061312 ----Northem pandalus (pandalus) 5 0306.1312 5 5 0306.1312 5 5 0306.1312 5 03061319 ---- Other 5 0306.1319 5 5 0306.1319 5 5 0306.1319 5 

--- Prawns:

03061321 ---- Shelled 8 0306.1321 8 8 0306.1321 8 8 0306.1321 8 03061329 ---- Other 5 0306.1329 5 5 0306.1329 5 5 0306.1329 5 

--Crabs:

03061410 --- Swimming crabs 16.7 0306.1410 16.7 13.3 0306.1410 13.3 10 0306.1410 10 03061490 --- Other 16.7 0306.1490 16.7 13.3 0306.1490 13.3 10 0306.1490 10 

--Other, including flours, meals and pellets ---Freshwater crowfish :

03061911 ---- Shelled 18.8 0306.1911 18.8 16 0306.1911 16 16 0306.1911 16 03061919 ---- Other 18.8 0306.1919 18.8 16 0306.1919 16 16 0306.1919 16 03061990 --- Other 18.8 0306.1990 18.8 16 0306.1990 16 16 0306.1990 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

- Not frozen:-- Rock lobster and other sea crawfish 

03062110 --- For cultivation 0 0306.2110 0 0 0306.2110 0 0 0306.2110 0 03062190 --- Other 21.7 0306.2190 21.7 18.3 0306.2190 18.3 15 0306.2190 15 

0306.2190 10 21.7 0306.2190 10 18.3 0306.2190 10 150306.2190 90 21.7 0306.2190 90 18.3 0306.2190 90 15

-- Lobsters (Homarus spp.):

03062210 --- For cultivation 0 0306.2210 0 0 0306.2210 0 0 0306.2210 0 03062290 --- Other 18 0306.2290 18 15 0306.2290 15 15 0306.2290 15 

0306.2290 10 18 0306.2290 10 15 0306.2290 10 150306.2290 90 18 0306.2290 90 15 0306.2290 90 15

-- Shrimps and prawns:

03062310 --- for cultivation 0 0306.2310 0 0 0306.2310 0 0 0306.2310 0 

--- Other:

03062391 ---- Prawns, fresh or chilled 18 0306.2391 18 15 0306.2391 15 15 0306.2391 15 

0306.2391 10 18 0306.2391 10 15 0306.2391 10 150306.2391 90 18 0306.2391 90 15 0306.2391 90 15

03062399 ---- Other 18 0306.2399 18 15 0306.2399 15 12 0306.2399 12 

0306.2399 10 18 0306.2399 10 15 0306.2399 10 120306.2399 90 18 0306.2399 90 15 0306.2399 90 12 

-- Crabs:

03062410 --- For cultivation 0 0306.2410 0 0 0306.2410 0 0 0306.2410 0 

--- Other:

03062491 ---- Freshwater crabs, live 14 0306.2491 14 14 0306.2491 14 14 0306.2491 14 

0306.2491 10 14 0306.2491 10 14 0306.2491 10 140306.2491 90 14 0306.2491 90 14 0306.2491 90 14

03062492 ---- Swimming crabs 17.2 0306.2492 17.2 14 0306.2492 14 14 0306.2492 14 

0306.2492 10 17.2 0306.2492 10 14 0306.2492 10 140306.2492 90 17.2 0306.2492 90 14 0306.2492 90 14

03062499 ---- Other 14 0306.2499 14 14 0306.2499 14 14 0306.2499 14 

0306.2499 10 14 0306.2499 10 14 0306.2499 10 140306.2499 90 14 0306.2499 90 14 0306.2499 90 14

-- Other, including flours, meals and pellets 

03062910 --- For cultivation 0 0306.2910 0 0 0306.2910 0 0 0306.2910 0 03062990 --- Other 17.2 0306.2990 17.2 14 0306.2990 14 14 0306.2990 14 

0306.2990 10 17.2 0306.2990 10 14 0306.2990 10 140306.2990 90 17.2 0306.2990 90 14 0306.2990 90 14

0307 Molluscs, whether in shell or not, live, fresh, 03.07 03.07 03.07 

- Oysters:

03071010 --- For cultivation 0 0307.1010 0 0 0307.1010 0 0 0307.1010 0 03071090 --- Other 17.2 0307.1090 17.2 14 0307.1090 14 14 0307.1090 14 

- Scallops, including queen Scallops, of the -- Live, fresh or chilled:

03072110 --- For cultivation 0 0307.2110 0 0 0307.2110 0 0 0307.2110 0 

0307.2110 10 0 0307.2110 90 0 

03072190 --- Other 17.2 0307.2190 17.2 14 0307.2190 14 14 0307.2190 14 

0307.2190 10 17.2 0307.2190 10 14 

0307.2190 11 140307.2190 19 14

0307.2190 90 17.2 0307.2190 90 14 

0307.2190 91 140307.2190 99 14

03072900 -- Other 17.2 0307.2900 17.2 14 0307.2900 14 14 0307.2900 14 

0307.2900 10 14 0307.2900 90 14 

- Mussels (Mytilus spp., Perna spp.):-- Live, fresh or chilled:

03073110 --- For cultivation 0 0307.3110 0 0 0307.3110 0 0 0307.3110 0 03073190 --- Other 17.2 0307.3190 17.2 14 0307.3190 14 14 0307.3190 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0307.3190 10 17.2 0307.3190 10 14 0307.3190 10 140307.3190 90 17.2 0307.3190 90 14 0307.3190 90 14 

03073900 -- Other 17.2 0307.3900 17.2 14 0307.3900 14 14 0307.3900 14 

- Cuttle fish (Sepia officinalis, Rossia -- Live, fresh or chilled:

03074110 --- For cultivation 0 0307.4110 0 0 0307.4110 0 0 0307.4110 0 03074190 --- Other 12 0307.4190 12 12 0307.4190 12 12 0307.4190 12 

0307.4190 10 12 0307.4190 10 12 0307.4190 10 120307.4190 90 12 0307.4190 90 12 0307.4190 90 12

03074900 -- Other 12 0307.4900 12 12 0307.4900 12 12 0307.4900 12 

- Octopus (Octopus spp.):

03075100 -- Live, fresh or chilled 17 0307.5100 17 17 0307.5100 17 17 0307.5100 17 

0307.5100 10 17 0307.5100 10 17 0307.5100 10 170307.5100 90 17 0307.5100 90 17 0307.5100 90 17

03075900 -- Other 19.6 0307.5900 19.6 17 0307.5900 17 17 0307.5900 17 

- Snails, other than sea snails:

03076010 --- For cultivation 0 0307.6010 0 0 0307.6010 0 0 0307.6010 0 

0307.6010 10 0 0307.6010 90 0 

03076090 --- Other 17.2 0307.6090 17.2 14 0307.6090 14 14 0307.6090 14 

0307.6090 10 14 0307.6090 90 14 

- Other,including flours, meals and pellets -- Live, fresh or chilled:

03079110 --- For cultivation 0 0307.9110 0 0 0307.9110 0 0 0307.9110 0 

0307.9110 10 0 0307.9110 10 0 0307.9110 10 0 0307.9110 90 0 0307.9110 90 0 0307.9110 90 0 

--- Other:

03079191 ---- Abalone 20 0307.9191 20 19.2 0307.9191 19.2 14 0307.9191 14 

0307.9191 10 20 0307.9191 10 19.2 0307.9191 10 140307.9191 90 20 0307.9191 90 19.2 0307.9191 90 14

0307.9192 14 0307.9192 14 0307.9192 10 14 0307.9192 10 140307.9192 90 14 0307.9192 90 14

0307.9193 14 

03079199 ---- Other 17.2 0307.9199 17.2 14 0307.9199 14 14 0307.9199 14 

0307.9199 11 17.2 0307.9199 11 14 0307.9199 11 140307.9199 19 17.2 0307.9199 19 14 0307.9199 19 140307.9199 91 17.2 0307.9199 91 14 0307.9199 91 140307.9199 99 17.2 0307.9199 99 14 0307.9199 99 14

-- Other:

03079910 --- Abalone 20 0307.9910 20 15 0307.9910 15 10 0307.9910 10 03079920 --- Sea cucumbers (beches-de-mer) 16.7 0307.9920 16.7 13.3 0307.9920 13.3 10 0307.9920 10 

0307.9920 10 10 0307.9920 90 10 0307.9930 10 

03079990 --- Other 16.7 0307.9990 16.7 13.3 0307.9990 13.3 10 0307.9990 10 

0307.9990 10 16.7 0307.9990 10 13.3 0307.9990 10 10 0307.9990 90 16.7 0307.9990 90 13.3 0307.9990 90 10 

0401 Milk and cream, not concentrated nor 04.01 04.01 04.01 04011000 - Of a fat content, by weight, not exceeding 17 0401.1000 17 15 0401.1000 15 15 0401.1000 15 04012000 - Of a fat content, by weight, exceeding 1% 17 0401.2000 17 15 0401.2000 15 15 0401.2000 15 04013000 - Of a fat content, by weight, exceeding 6% 17 0401.3000 17 15 0401.3000 15 15 0401.3000 15 0402 Milk and cream, concentrated or containing 04.02 04.02 04.02 04021000 - In powder, granules or other solid forms, 12.5 0402.1000 12.5 11.3 0402.1000 11.3 10 0402.1000 10 

- In powder, granules or other solid forms, 

04022100 -- Not containing added sugar or other 15 0402.2100 15 12.5 0402.2100 12.5 10 0402.2100 10 04022900 -- Other 15 0402.2900 15 12.5 0402.2900 12.5 10 0402.2900 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

- Other:

04029100 -- Not containing added sugar or other 23.3 0402.9100 23.3 15 0402.9100 15 10 0402.9100 10 04029900 -- Other 23.3 0402.9900 23.3 15 0402.9900 15 10 0402.9900 10 0403 Buttermilk, curdled milk and cream, yogurt, 04.03 04.03 04.03 04031000 - Yogurt 18 0403.1000 18 10 0403.1000 10 10 0403.1000 10 04039000 - Other 26 0403.9000 26 20 0403.9000 20 20 0403.9000 20 0404 Whey, whether or not concentrated or 04.04 04.04 04.04 04041000 - Whey and modified Whey, whether or not 6 0404.1000 6 6 0404.1000 6 6 0404.1000 6 04049000 - Other 26 0404.9000 26 20 0404.9000 20 20 0404.9000 20 0405 Butter and other fats and oils derived from 04.05 04.05 04.05 04051000 - Butter 23.3 0405.1000 23.3 15 0405.1000 15 10 0405.1000 10 04052000 - Dairy spreads 23.3 0405.2000 23.3 15 0405.2000 15 10 0405.2000 10 04059000 - Other 23.3 0405.9000 23.3 15 0405.9000 15 10 0405.9000 10 0406 Cheese and curd: 04.06 04.06 04.06 04061000 - Fresh(unripened or uncured) cheese, 19.6 0406.1000 19.6 12 0406.1000 12 12 0406.1000 12 04062000 - Grated or powdered cheese,of all kinds 19.6 0406.2000 19.6 12 0406.2000 12 12 0406.2000 12 04063000 - Processed cheese, not grated or 19.6 0406.3000 19.6 12 0406.3000 12 12 0406.3000 12 04064000 - Blue-veined cheese 22 0406.4000 22 15 0406.4000 15 15 0406.4000 15 04069000 - Other cheese 19.6 0406.9000 19.6 12 0406.9000 12 12 0406.9000 12 0407 Birds' eggs, in shell, fresh, preserved or 04.07 04.07 04.07 04070010 --- For hatching 0 0407.0010 0 0 0407.0010 0 0 0407.0010 0 

0407.0010 10 0 0407.0010 10 0 0407.0010 10 0 0407.0010 90 0 0407.0010 90 0 0407.0010 90 0 

--- Other, in shell, fresh:

04070021 ---- of hens 21 0407.0021 21 20 0407.0021 20 20 0407.0021 20 04070022 ---- of ducks 21 0407.0022 21 20 0407.0022 20 20 0407.0022 20 04070023 ---- of geese 21 0407.0023 21 20 0407.0023 20 20 0407.0023 20 04070029 ---- Other 21 0407.0029 21 20 0407.0029 20 20 0407.0029 20 

0407.0029 10 21 0407.0029 10 20 0407.0029 10 20 0407.0029 90 21 0407.0029 90 20 0407.0029 90 20 

--- Other:

04070091 ---- salted eggs 21 0407.0091 21 20 0407.0091 20 20 0407.0091 20 04070092 ---- Lime-preserved eggs 21 0407.0092 21 20 0407.0092 20 20 0407.0092 20 04070099 ---- Other 21 0407.0099 21 20 0407.0099 20 20 0407.0099 20 

0407.0099 10 21 0407.0099 10 20 0407.0099 10 20 0407.0099 90 21 0407.0099 90 20 0407.0099 90 20 

0408 Birds' eggs, not in shell, and egg yolks, 04.08 04.08 04.08 

- Egg yolks:

04081100 -- Dried 22 0408.1100 22 20 0408.1100 20 20 0408.1100 20 04081900 -- Other 22 0408.1900 22 20 0408.1900 20 20 0408.1900 20 

- Other:

04089100 -- Dried 22 0408.9100 22 20 0408.9100 20 20 0408.9100 20 04089900 -- Other 21 0408.9900 21 20 0408.9900 20 20 0408.9900 20 0409 Natural honey: 04.09 04.09 04.09 04090000 Natural honey 17 0409.0000 17 15 0409.0000 15 15 0409.0000 15 0410 Edible products of animal origin, not 04.10 04.10 04.10 04100010 --- Salanganes' nests 25 0410.0010 25 25 0410.0010 25 25 0410.0010 25 04100020 --- Pure royal jelley 17 0410.0020 17 15 0410.0020 15 15 04100030 --- Pure royal jelley, in powder 17 0410.0030 17 15 0410.0030 15 15 

0410.0041 15 0410.0042 15 0410.0043 20 0410.0049 20 

04100090 --- Other 21 0410.0090 21 20 0410.0090 20 20 0410.0090 20 

0410.0090 10 21 0410.0090 10 20 0410.0090 10 20 0410.0090 90 21 0410.0090 90 20 0410.0090 90 20 

0501 Human hair, unworked, whether or not 05.01 05.01 05.01 05010000 Human hair, unworked, whether or not 15 0501.0000 15 15 0501.0000 15 15 0501.0000 15 0502 Pigs', hogs' or boars' bristles and hair; 05.02 05.02 05.02 

- Pigs', hogs' or boars' bristles and hair and 

05021010 --- Bristles 20 0502.1010 20 20 0502.1010 20 20 0502.1010 20 05021020 --- Hair 20 0502.1020 20 20 0502.1020 20 20 0502.1020 20 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

05021030 --- Waste 20 0502.1030 20 20 0502.1030 20 20 0502.1030 20 

- Other:--- Badger hair and other brush making hair:

05029011 ---- Goat Hair 20 0502.9011 20 20 0502.9011 20 20 0502.9011 20 05029012 ---- Weasel tail Hair 20 0502.9012 20 20 0502.9012 20 20 0502.9012 20 05029019 ---- Other 20 0502.9019 20 20 0502.9019 20 20 0502.9019 20 

0502.9019 10 20 0502.9019 90 20 

05029020 --- Waste 20 0502.9020 20 20 0502.9020 20 20 0502.9020 20 

0502.9020 10 20 0502.9020 90 20 

0503 Horsehair and horsehair waste,whether or 05.03 05.03 05.0305030010 --- Horse's manes or tails 15 0503.0010 15 15 0503.0010 15 15 0503.0010 15 05030090 --- Other 15 0503.0090 15 15 0503.0090 15 15 0503.0090 15 

0503.0090 10 15 0503.0090 10 15 0503.0090 10 150503.0090 90 15 0503.0090 90 15 0503.0090 90 15

0504 Guts, bladders and stomachs of animals 05.04 05.04 05.04 

--- Casings:

05040011 ---- Hog casings, salted 20 0504.0011 20 20 0504.0011 20 20 0504.0011 20 05040012 ---- Sheep casings, salted 18 0504.0012 18 18 0504.0012 18 18 0504.0012 18 05040013 ---- Goat casings, salted 18 0504.0013 18 18 0504.0013 18 18 0504.0013 18 05040014 ---- Hog fat-ends, salted 20 0504.0014 20 20 0504.0014 20 20 0504.0014 20 05040019 ---- Other 18 0504.0019 18 18 0504.0019 18 18 0504.0019 18 

0504.0021 * * 0504.0021 * * 0504.0021 * * 0504.0029 20 0504.0029 20 0504.0029 20 

05040090 --- Other 20 0504.0090 20 20 0504.0090 20 20 0504.0090 20 0505 Skins and other parts of birds, with their 05.05 05.05 05.05 05051000 - Feathers of a kind used for stuffing; down 12 0505.1000 12 10 0505.1000 10 10 0505.1000 10 

0505.1000 10 10 0505.1000 90 10 

- Other:

05059010 --- Powder and waste of feathers or parts of 12 0505.9010 12 10 0505.9010 10 10 0505.9010 10 05059090 --- Other 12 0505.9090 12 10 0505.9090 10 10 0505.9090 10 

0505.9090 10 12 0505.9090 10 10 0505.9090 10 10 0505.9090 90 12 0505.9090 90 10 0505.9090 90 10 

0506 Bones and horn-cores, unworked, defatted, 05.06 05.06 05.06 05061000 - Ossein and bones treated with acid 12 0506.1000 12 12 0506.1000 12 12 0506.1000 12 

- Other:

05069010 --- Powder and waste of bones 12 12 12 

0506.9011 12.6 0506.9011 12 0506.9011 12 0506.9011 10 12.6 0506.9011 10 12 0506.9011 10 12 0506.9011 90 12.6 0506.9011 90 12 0506.9011 90 12 0506.9019 12.6 0506.9019 12 0506.9019 12 0506.9019 10 12.6 0506.9019 10 12 0506.9019 10 12 0506.9019 90 12.6 0506.9019 90 12 0506.9019 90 12 

05069090 --- Other 12 0506.9090 12 12 0506.9090 12 12 0506.9090 12 

0506.9090 11 12 0506.9090 11 12 0506.9090 11 12 0506.9090 19 12 0506.9090 19 12 0506.9090 19 12 0506.9090 21 12 0506.9090 21 12 0506.9090 21 12 0506.9090 29 12 0506.9090 29 12 0506.9090 29 12 0506.9090 31 12 0506.9090 31 12 0506.9090 31 12 0506.9090 39 12 0506.9090 39 12 0506.9090 39 12 0506.9090 91 12 0506.9090 91 12 0506.9090 91 12 0506.9090 99 12 0506.9090 99 12 0506.9090 99 12 

0507 Ivory, tortoise-shell, whalebone and 05.07 05.07 05.07 05071000 - Ivory; ivory powder and waste 11 0507.1000 11 10 0507.1000 10 10 0507.1000 10 

0507.1000 10 11 0507.1000 10 10 0507.1000 10 10 0507.1000 20 11 0507.1000 20 10 0507.1000 20 10 0507.1000 90 11 0507.1000 90 10 0507.1000 90 10 

- Other:

05079010 --- Antelope horns and powder or waste 3 0507.9010 3 3 0507.9010 3 3 0507.9010 3 05079020 --- Pilose antlers and powder thereof 11.6 0507.9020 11.6 11.4 0507.9020 11.4 11 0507.9020 11 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

05079090 --- Other 10 0507.9090 10 10 0507.9090 10 10 0507.9090 10 0508 Coral and similar materials, unworked or 05.08 05.08 05.08 05080010 --- Powder and waste 12 0508.0010 12 12 0508.0010 12 12 0508.0010 12 

0508.0010 10 12 0508.0010 10 12 0508.0010 10 12 0508.0010 90 12 0508.0010 90 12 0508.0010 90 12 

05080090 --- Other 12 0508.0090 12 12 0508.0090 12 12 0508.0090 12 

0508.0090 10 12 0508.0090 90 12 

0509 Natural sponges of animal origin: 05.09 05.09 05.0905090000 Natural sponges of animal origin 15 0509.0000 15 15 0509.0000 15 15 0509.0000 15 0510 Ambergris, castoreum, civet and musk; 05.10 05.10 05.10 05100010 --- Bezoar 3 0510.0010 3 3 0510.0010 3 3 0510.0010 3 

0510.0010 10 3 0510.0010 10 3 0510.0010 10 3 0510.0010 20 3 0510.0010 20 3 0510.0010 20 3 0510.0010 90 3 0510.0010 90 3 0510.0010 90 3 

05100020 --- Ambergris, castoreum and civet 7 0510.0020 7 7 0510.0020 7 7 0510.0020 7 05100030 --- Musk 7 0510.0030 7 7 0510.0030 7 7 0510.0030 7 05100040 --- Cantharides 7 0510.0040 7 7 0510.0040 7 7 0510.0040 7 05100090 --- Other 6 0510.0090 6 6 0510.0090 6 6 0510.0090 6 

0510.0090 10 6 0510.0090 10 6 0510.0090 10 6 0510.0090 90 6 0510.0090 90 6 0510.0090 90 6 

0511 Animal products not elsewhere specified or 05.11 05.11 05.11 05111000 - Bovine semen 0 0511.1000 0 0 0511.1000 0 0 0511.1000 0 

0511.1000 10 0 0511.1000 90 0 

- Other:

05119100 -- Products of fish or crustaceans,molluscs 12 0511.9100 12 12 0511.9100 12 12 

0511.9111 12 0511.9111 10 12 0511.9111 90 12 0511.9119 12 0511.9119 10 12 0511.9119 90 12 0511.9190 12 0511.9190 10 12 0511.9190 90 12 

-- Other:

05119910 --- Animal semen, other than bovine semen 0 0511.9910 0 0 0511.9910 0 0 0511.9910 0 

0511.9910 10 0 0511.9910 10 0 0511.9910 10 0 0511.9910 90 0 0511.9910 90 0 0511.9910 90 0 

05119920 --- Animal embryo 0 0511.9920 0 0 0511.9920 0 0 0511.9920 0 

0511.9920 10 0 0511.9920 10 0 0511.9920 10 0 0511.9920 90 0 0511.9920 90 0 0511.9920 90 0 

05119930 ---Silkworm graine 0 0511.9930 0 0 0511.9930 0 0 0511.9930 0 

05119990 --- Other 12 0511.9990 12 12 0511.9990 12 12 0511.9990 12 

0511.9990 10 12 0511.9990 10 12 0511.9990 10 12 0511.9990 90 12 0511.9990 90 12 0511.9990 90 12 

0601 Bulbs, tubers, tuberous roots, corms, 06.01 06.01 06.01 

- Bulbs, tubers, tuberous roots, corms, 

06011010 --- Stigma croci corms 4 0601.1010 4 4 0601.1010 4 4 0601.1010 4 

--- Other:

06011091 ---- For cultivation 0 0601.1091 0 0 0601.1091 0 0 0601.1091 0 

0601.1091 10 0 0601.1091 10 0 0601.1091 10 0 0601.1091 90 0 0601.1091 90 0

0601.1091 91 0 0601.1091 99 0 

06011099 ---- Other 7 0601.1099 7 5 0601.1099 5 5 0601.1099 5 

0601.1099 10 7 0601.1099 10 5 0601.1099 10 5 0601.1099 90 7 0601.1099 90 5

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0601.1099 91 5 0601.1099 99 5 

06012000 - Bulbs, tubers, tuberous roots, corms, 15 0601.2000 15 15 0601.2000 15 15 0601.2000 15 

0601.2000 10 15 0601.2000 10 15 0601.2000 10 15 

0601.2000 20 15 

0601.2000 90 15 0601.2000 90 15

0601.2000 91 15 0601.2000 99 15 

0602 Other live plants (including their roots) 06.02 06.02 06.02 06021000 - Unrooted cuttings and slips 0 0602.1000 0 0 0602.1000 0 0 0602.1000 0 

0602.1000 10 0 0602.1000 90 0 

- Trees, shrubs and bushes, grafted or not, 

06022010 --- Seedlings 0 0602.2010 0 0 0602.2010 0 0 0602.2010 0 06022090 --- Other 10 0602.2090 10 10 0602.2090 10 10 0602.2090 10 

- Rhododendrons and azaleas, grafted or 

06023010 --- Seedlings 0 0602.3010 0 0 0602.3010 0 0 0602.3010 0 06023090 ---Other 15 0602.3090 15 15 0602.3090 15 15 0602.3090 15 

- Roses, grafted or not:

06024010 --- Seedlings 0 0602.4010 0 0 0602.4010 0 0 0602.4010 0 06024090 ---Other 15 0602.4090 15 15 0602.4090 15 15 0602.4090 15 

-Other:

06029010 --- Mushroom spawn 0 0602.9010 0 0 0602.9010 0 0 0602.9010 0 

--- Other:

06029091 ---- Seedlings 0 0602.9091 0 0 0602.9091 0 0 0602.9091 0 

0602.9091 10 0 0602.9091 10 0 0602.9091 10 0 0602.9091 90 0 0602.9091 90 0

0602.9091 91 0 0602.9091 99 0 

0602.9092 0 0602.9092 10 0602.9093 0 0602.9093 10 0602.9094 0 0602.9094 10 

0602.9094 10 10 0602.9094 90 10 

0602.9095 0 0602.9095 10 

06029099 ---- Other 10 0602.9099 10 10 0602.9099 10 10 0602.9099 10 

0602.9099 100602.9099 10 10 0602.9099 20 10 0602.9099 91 10 0602.9099 99 10 

0603 Cut flowers and flower buds of a kind 06.03 06.03 06.03 06031000 - Fresh 13.6 0603.1000 13.6 10 0603.1000 10 10 0603.1000 10 

0603.1000 10 100603.1000 90 10

06039000 - Other 23 0603.9000 23 23 0603.9000 23 23 0603.9000 23 

0603.9000 10 23 0603.9000 90 23 

0604 Foliage, branches and other parts of plants, 06.04 06.04 06.04 06041000 - Mosses and lichens 23 0604.1000 23 23 0604.1000 23 23 0604.1000 23 

- Other:

06049100 -- Fresh 12.6 0604.9100 12.6 10 0604.9100 10 10 0604.9100 10 

0604.9100 10 10 0604.9100 90 10 

06049900 -- Other 12.6 0604.9900 12.6 10 0604.9900 10 10 0604.9900 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0604.9900 10 10 0604.9900 90 10 

0701 Potatoes, fresh or chilled: 07.01 07.01 07.01 07011000 - Seed 13 0701.1000 13 13 0701.1000 13 13 0701.1000 13 07019000 - Other 13 0701.9000 13 13 0701.9000 13 13 0701.9000 13 

0701.9000 10 13 0701.9000 10 13 0701.9000 10 130701.9000 90 13 0701.9000 90 13 0701.9000 90 13

0702 Tomatoes, fresh or chilled: 07.02 07.02 07.02 07020000 Tomatoes, fresh or chilled 13 0702.0000 13 13 0702.0000 13 13 0702.0000 13 

0702.0000 10 13 0702.0000 10 13 0702.0000 10 130702.0000 90 13 0702.0000 90 13 0702.0000 90 13

0703 Onions, shallots, garlic, leeks and other 07.03 07.03 07.03 07031000 - Onions and shallots 13 13 13 

0703.1010 13 0703.1010 13 0703.1010 13 0703.1010 10 13 0703.1010 10 13 0703.1010 10 130703.1010 90 13 0703.1010 90 13 0703.1010 90 130703.1020 13 0703.1020 13 0703.1020 13 0703.1020 10 13 0703.1020 10 13 0703.1020 10 130703.1020 90 13 0703.1020 90 13 0703.1020 90 13

- Garlic :

07032010 ---Garlic bulbs 13 0703.2010 13 13 0703.2010 13 13 0703.2010 13 

0703.2010 10 13 0703.2010 10 13 0703.2010 10 130703.2010 90 13 0703.2010 90 13 0703.2010 90 13

07032020 ---Garlic stems, garlic seedlings 13 0703.2020 13 13 0703.2020 13 13 0703.2020 13 

0703.2020 10 13 0703.2020 10 13 0703.2020 10 130703.2020 90 13 0703.2020 90 13 0703.2020 90 13

07032090 ---Other 13 0703.2090 13 13 0703.2090 13 13 0703.2090 13 

0703.2090 10 13 0703.2090 10 13 0703.2090 10 130703.2090 20 13 0703.2090 20 13 0703.2090 20 130703.2090 91 13 0703.2090 91 13 0703.2090 91 130703.2090 99 13 0703.2090 99 13 0703.2090 99 13

07039000 - Leeks and Other alliaceous vegetables 13 13 13 

0703.9010 13 0703.9010 13 0703.9010 13 0703.9010 10 13 0703.9010 10 13 0703.9010 10 130703.9010 90 13 0703.9010 90 13 0703.9010 90 130703.9020 13 0703.9020 13 0703.9020 13 0703.9020 10 13 0703.9020 10 13 0703.9020 10 130703.9020 90 13 0703.9020 90 13 0703.9020 90 130703.9090 13 0703.9090 13 0703.9090 13 0703.9090 10 13 0703.9090 10 13 0703.9090 10 130703.9090 90 13 0703.9090 90 13 0703.9090 90 13

0704 Cabbages, cauliflowers, kohlrabi, kale and 07.04 07.04 07.04 07041000 - Cauliflowers and headed broccoli 10.6 0704.1000 10.6 10 0704.1000 10 10 0704.1000 10 

0704.1000 10 10.6 0704.1000 10 10 0704.1000 10 100704.1000 90 10.6 0704.1000 90 10 0704.1000 90 10

07042000 - Brussels sprouts 13 0704.2000 13 13 0704.2000 13 13 0704.2000 13 

0704.2000 10 13 0704.2000 10 13 0704.2000 10 130704.2000 90 13 0704.2000 90 13 0704.2000 90 13

07049000 - Other 13 0704.9000 13 13 0704.9000 13 13 0704.9000 13 

0704.9000 10 13 0704.9000 10 13 0704.9000 10 130704.9000 90 13 0704.9000 90 13 0704.9000 90 13

0705 Lettuce (lactuca sativa) and chicory 07.05 07.05 07.05 

- Lettuce:

07051100 -- Cabbage lettuce (head lettuce) 11.2 0705.1100 11.2 10 0705.1100 10 10 0705.1100 10 

0705.1100 10 11.2 0705.1100 10 10 0705.1100 10 10

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0705.1100 90 11.2 0705.1100 90 10 0705.1100 90 10

07051900 -- Other 11.2 0705.1900 11.2 10 0705.1900 10 10 0705.1900 10 

0705.1900 10 11.2 0705.1900 10 10 0705.1900 10 100705.1900 90 11.2 0705.1900 90 10 0705.1900 90 10

- Chicory:

07052100 -- Witloof chicory (Cichoriym intybus var 13 0705.2100 13 13 0705.2100 13 13 0705.2100 13 

0705.2100 10 13 0705.2100 10 13 0705.2100 10 130705.2100 90 13 0705.2100 90 13 0705.2100 90 13

07052900 -- Other 13 0705.2900 13 13 0705.2900 13 13 0705.2900 13 

0705.2900 10 13 0705.2900 10 13 0705.2900 10 130705.2900 90 13 0705.2900 90 13 0705.2900 90 13

0706 Carrots, turnips, salad beetroot, salsify, 07.06 07.06 07.06 07061000 - Carrots and turnips 13 0706.1000 13 13 0706.1000 13 13 0706.1000 13 

0706.1000 10 13 0706.1000 10 13 0706.1000 10 130706.1000 90 13 0706.1000 90 13 0706.1000 90 13 

07069000 - Other 13 0706.9000 13 13 0706.9000 13 13 0706.9000 13 

0706.9000 10 13 0706.9000 10 13 0706.9000 10 130706.9000 90 13 0706.9000 90 13 0706.9000 90 13

0707 Cucumbers and gherkins, fresh or chilled: 07.07 07.07 07.07 07070000 Cucumbers and gherkins, fresh or chilled 13 0707.0000 13 13 0707.0000 13 13 0707.0000 13 

0707.0000 10 13 0707.0000 10 13 0707.0000 10 130707.0000 90 13 0707.0000 90 13 0707.0000 90 13

0708 Leguminous vegetables, shelled or 07.08 07.08 07.08 07081000 - Peas (Pisum sativum) 13 0708.1000 13 13 0708.1000 13 13 0708.1000 13 

0708.1000 10 13 0708.1000 10 13 0708.1000 10 130708.1000 90 13 0708.1000 90 13 0708.1000 90 13

07082000 - Beans (Vigna spp., Phaseolus spp.) 13 0708.2000 13 13 0708.2000 13 13 0708.2000 13 

0708.2000 10 13 0708.2000 10 13 0708.2000 10 130708.2000 90 13 0708.2000 90 13 0708.2000 90 13

07089000 - Other leguminous vegetables 13 0708.9000 13 13 0708.9000 13 13 0708.9000 13 

0708.9000 10 13 0708.9000 10 13 0708.9000 10 130708.9000 90 13 0708.9000 90 13 0708.9000 90 13

0709 Other vegetables,fresh or chilled: 07.09 07.09 07.09 07091000 - Globe artichokes 13 0709.1000 13 13 0709.1000 13 13 0709.1000 13 

0709.1000 10 13 0709.1000 10 13 0709.1000 10 130709.1000 90 13 0709.1000 90 13 0709.1000 90 13

07092000 - Asparagus 13 0709.2000 13 13 0709.2000 13 13 0709.2000 13 

0709.2000 10 13 0709.2000 10 13 0709.2000 10 130709.2000 90 13 0709.2000 90 13 0709.2000 90 13

07093000 - Aubergines (egg-plants) 13 0709.3000 13 13 0709.3000 13 13 0709.3000 13 

0709.3000 10 13 0709.3000 10 13 0709.3000 10 130709.3000 90 13 0709.3000 90 13 0709.3000 90 13

07094000 - Celery Other than celeriac 10.6 0709.4000 10.6 10 0709.4000 10 10 0709.4000 10 

0709.4000 10 10.6 0709.4000 10 10 0709.4000 10 100709.4000 90 10.6 0709.4000 90 10 0709.4000 90 100709.5100 13 0709.5100 13 0709.5100 13 0709.5100 10 13 0709.5100 10 13 0709.5100 10 130709.5100 90 13 0709.5100 90 13 0709.5100 90 13

- Mushrooms and truffles:--Mushrooms:

07095110 ---Sungmo 13 13 13 07095190 --- Other 13 13 13 07095200 -- Truffles 13 0709.5200 13 13 0709.5200 13 13 0709.5200 13 

0709.5200 10 13 0709.5200 10 13 0709.5200 10 130709.5200 90 13 0709.5200 90 13 0709.5200 90 130709.5910 13 0709.5910 13 0709.5910 13 0709.5910 10 13 0709.5910 10 130709.5910 90 13 0709.5910 90 130709.5920 13 0709.5920 13 0709.5920 13 0709.5920 10 13 0709.5920 10 13 0709.5920 10 130709.5920 90 13 0709.5920 90 13 0709.5920 90 13

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0709.5930 13 0709.5930 13 0709.5930 13 0709.5930 10 13 0709.5930 10 13 0709.5930 10 130709.5930 90 13 0709.5930 90 13 0709.5930 90 130709.5940 13 0709.5940 13 0709.5940 13 0709.5940 10 13 0709.5940 10 13 0709.5940 10 130709.5940 90 13 0709.5940 90 13 0709.5940 90 130709.5950 13 0709.5950 13 0709.5950 13 0709.5950 10 13 0709.5950 10 13 0709.5950 10 130709.5950 90 13 0709.5950 90 13 0709.5950 90 130709.5990 13 0709.5990 13 0709.5990 13 0709.5990 10 13 0709.5990 10 13 0709.5990 10 130709.5990 90 13 0709.5990 90 13 0709.5990 90 13

07096000 - Fruits of the genus Capsicum or of the 13 0709.6000 13 13 0709.6000 13 13 0709.6000 13 

0709.6000 10 13 0709.6000 10 13 0709.6000 10 130709.6000 90 13 0709.6000 90 13 0709.6000 90 13

07097000 - Spinach, New Zealand Spinach and 13 0709.7000 13 13 0709.7000 13 13 0709.7000 13 

0709.7000 10 13 0709.7000 10 13 0709.7000 10 130709.7000 90 13 0709.7000 90 13 0709.7000 90 13

- Other:

07099010 --- Bamboo shoots 13 0709.9010 13 13 0709.9010 13 13 0709.9010 13 

0709.9010 10 13 0709.9010 10 13 0709.9010 10 13 0709.9010 90 13 0709.9010 90 13 0709.9010 90 13 

07099090 --- Other 13 0709.9090 13 13 0709.9090 13 13 0709.9090 13 

0709.9090 10 13 

0709.9090 11 13 0709.9090 11 130709.9090 19 13 0709.9090 19 13

0709.9090 90 13 

0709.9090 91 13 0709.9090 91 130709.9090 99 13 0709.9090 99 13

0710 Vegetables (uncooked or cooked by 07.10 07.10 07.10 07101000 - Potatoes 13 0710.1000 13 13 0710.1000 13 13 0710.1000 13 

- Leguminous vegetables, shelled or 

07102100 -- Peas (Pisum sativum) 13 0710.2100 13 13 0710.2100 13 13 0710.2100 13 

-- Beans (Vigna spp., Phaseolus spp.):

07102210 ---Small red (Adzuki) beans (Phaseolus or 13 0710.2210 13 13 0710.2210 13 13 0710.2210 13 07102290 ---Other 13 0710.2290 13 13 0710.2290 13 13 0710.2290 13 07102900 -- Other 13 0710.2900 13 13 0710.2900 13 13 0710.2900 13 07103000 - Spinach, New Zealand Spinach and 13 0710.3000 13 13 0710.3000 13 13 0710.3000 13 07104000 - Sweet corn 10.6 0710.4000 10.6 10 0710.4000 10 10 0710.4000 10 

- Other vegetables:

07108010 ---Sungmo 13 0710.8010 13 13 0710.8010 13 13 0710.8010 13 07108020 ---Garlic stems, garlic seedlings 13 0710.8020 13 13 0710.8020 13 13 0710.8020 13 

0710.8030 13 0710.8030 13 

07108090 ---Other 13 0710.8090 13 13 0710.8090 13 13 0710.8090 13 

0710.8090 10 13 0710.8090 10 13 0710.8090 10 13 0710.8090 20 13 0710.8090 20 13 0710.8090 20 13 0710.8090 30 13 0710.8090 30 13 0710.8090 30 13 0710.8090 90 13 0710.8090 90 13 0710.8090 90 13 

07109000 - Mixtures of vegetables 10.6 0710.9000 10.6 10 0710.9000 10 10 0710.9000 10 0711 Vegetables provisionally preserved (for 07.11 07.11 07.11 07111000 - Onions 13 13 13 07112000 - Olives 13 0711.2000 13 13 0711.2000 13 13 0711.2000 13 07113000 - Capers 13 0711.3000 13 13 0711.3000 13 13 0711.3000 13 07114000 - Cucumbers and gherkins 13 0711.4000 13 13 0711.4000 13 13 0711.4000 13 

0711.5112 13 0711.5112 13 0711.5112 13 0711.5119 13 0711.5119 13 0711.5119 13 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0711.5190 13 0711.5190 13 0711.5190 13 0711.5911 13 0711.5911 13 0711.5911 13 0711.5919 13 0711.5919 13 0711.5919 13 0711.5919 10 13 0711.5919 10 13 0711.5919 10 13 0711.5919 90 13 0711.5919 90 13 0711.5919 90 13 0711.5990 13 0711.5990 13 0711.5990 13 0711.5990 10 13 0711.5990 10 13 0711.5990 10 13 0711.5990 90 13 0711.5990 90 13 0711.5990 90 13 

- Other vegetables; mixtures of vegetables:--- In brine:

07119031 ----Bamboo shoots 13 0711.9031 13 13 0711.9031 13 13 0711.9031 13 

0711.9031 10 13 0711.9031 90 13 

07119032 ---- Sungmo 13 13 13 07119033 ---- Mushrooms 13 13 13 

0711.9034 13 0711.9034 13 0711.9034 13 0711.9034 10 13 0711.9034 10 13 0711.9034 10 13 0711.9034 90 13 0711.9034 90 13 0711.9034 90 13 

07119039 ---- Other 13 0711.9039 13 13 0711.9039 13 13 0711.9039 13 

0711.9090 13 0711.9090 13 0711.9090 13 

---Other:

07119091 ---- Mushrooms and truffles 13 13 13 07119099 ---- Other 13 13 13 0712 Dried vegetables, whole, cut, sliced, broken 07.12 07.12 07.12 07122000 - Onions 13 0712.2000 13 13 0712.2000 13 13 0712.2000 13 

- Mushrooms and truffles:

07123010 --- Jew's-ears 13 13 13 07123020 --- Jelly fungus 13 13 13 07123030 --- Mushrooms 13 13 13 07123090 --- Other 13 13 13 

0712.3100 13 0712.3100 13 0712.3100 13 0712.3200 13 0712.3200 13 0712.3200 13 0712.3300 13 0712.3300 13 0712.3300 13 0712.3910 13 0712.3910 13 0712.3910 13 0712.3920 13 0712.3920 13 0712.3920 13 0712.3930 13 0712.3930 13 0712.3930 13 0712.3940 13 0712.3940 13 0712.3940 13 

0712.3950 13 

0712.3990 13 0712.3990 13 0712.3990 13 0712.3990 10 13 0712.3990 10 13 0712.3990 10 13 0712.3990 90 13 0712.3990 90 13 0712.3990 90 13 

- Other vegetables; mixtures of vegetables:

07129010 --- Bamboo shoots 13 0712.9010 13 13 0712.9010 13 13 0712.9010 13 

0712.9010 10 13 0712.9010 90 13 

07129020 --- Osmund 13 0712.9020 13 13 0712.9020 13 13 0712.9020 13 07129030 --- Day lily flowers 13 0712.9030 13 13 0712.9030 13 13 0712.9030 13 07129040 --- Chuch tsai (fiddle-head) 13 0712.9040 13 13 0712.9040 13 13 0712.9040 13 

0712.9050 13 0712.9050 13 0712.9050 13 0712.9050 10 13 0712.9050 10 13 0712.9050 10 13 0712.9050 90 13 0712.9050 90 13 0712.9050 90 13 

0712.9060 13 

07129090 --- Other 13 0712.9090 13 13 0712.9090 13 13 0712.9090 13 

0712.9090 10 13 0712.9090 10 13 0712.9090 10 13 0712.9090 20 130712.9090 90 13 0712.9090 90 13 0712.9090 90 13 

0713 Dried leguminous vegetables, shelled, 07.13 07.13 07.13 

- Peas (Pisum sativum):

07131010 ---Seed 0 0713.1010 0 0 0713.1010 0 0 0713.1010 0 07131090 ---Other 5 0713.1090 5 5 0713.1090 5 5 0713.1090 5 

- Chickpeas (garbanzos):

07132010 ---Seeds 0 0713.2010 0 0 0713.2010 0 0 0713.2010 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

07132090 ---Other 7.2 0713.2090 7.2 7 0713.2090 7 7 0713.2090 7 

- Beans (Vigna spp., Phaseolus spp.):-- Beans of the species Vigna mungo(L) 

07133110 ---Seeds 0 0713.3110 0 0 0713.3110 0 0 0713.3110 0 07133190 ---Other 3 0713.3190 3 3 0713.3190 3 3 0713.3190 3 

-- Small red (Adzuki) beans (Phaseolus or 

07133210 ---Seeds 0 0 0 

0713.3211 0 0713.3211 0 0713.3211 0 0713.3219 0 0713.3219 0 0713.3219 0 

07133290 ---Other 3.6 0713.3290 3.6 3 0713.3290 3 3 0713.3290 3 

-- Kidney beans, including white pea beans 

07133310 ---Seeds 0 0713.3310 0 0 0713.3310 0 0 0713.3310 0 07133390 ---Other 7.6 0713.3390 7.6 7.5 0713.3390 7.5 7.5 0713.3390 7.5 07133900 -- Other 7.2 0713.3900 7.2 7 0713.3900 7 7 0713.3900 7 

- Lentils:

07134010 ---Seeds 0 0713.4010 0 0 0713.4010 0 0 0713.4010 0 07134090 ---Other 7 0713.4090 7 7 0713.4090 7 7 0713.4090 7 

- Broad beans (Vicia faba var. Major) and 

07135010 ---Seeds 0 0713.5010 0 0 0713.5010 0 0 0713.5010 0 07135090 ---Other 7.2 0713.5090 7.2 7 0713.5090 7 7 0713.5090 7 

-Other:

07139010 --- Seed 0 0713.9010 0 0 0713.9010 0 0 0713.9010 0 07139090 --- Other 7.2 0713.9090 7.2 7 0713.9090 7 7 0713.9090 7 0714 Manioc, arrowroot, salep, Jerusalem 07.14 07.14 07.14 

- Manioc (cassava):

07141010 --- Fresh 10 0714.1010 10 10 0714.1010 10 10 0714.1010 10 07141020 --- Dried 6 0714.1020 6 5 0714.1020 5 5 0714.1020 5 07141030 --- Chilled or frozen 10.6 0714.1030 10.6 10 0714.1030 10 10 0714.1030 10 

- Sweet potatoes:

07142010 --- Fresh 13 13 13 

0714.2011 0 0714.2011 0 0714.2011 0 0714.2019 13 0714.2019 13 0714.2019 13 

07142020 --- Dried 13 0714.2020 13 13 0714.2020 13 13 0714.2020 13 07142030 --- Chilled or frozen 13 0714.2030 13 13 0714.2030 13 13 0714.2030 13 

- Other:

07149010 --- Water chestnut 13 0714.9010 13 13 0714.9010 13 13 0714.9010 13 

0714.9010 10 13 0714.9010 10 13 0714.9010 10 130714.9010 90 13 0714.9010 90 13 0714.9010 90 13

--- Lotus (Nelumbo nucifera) rootstock:

07149021 ---- For cultivation 0 0714.9021 0 0 0714.9021 0 0 0714.9021 0 07149029 ----Other 13 0714.9029 13 13 0714.9029 13 13 0714.9029 13 

0714.9029 10 13 0714.9029 10 13 0714.9029 10 130714.9029 90 13 0714.9029 90 13 0714.9029 90 13

07149090 --- Other 13 0714.9090 13 13 0714.9090 13 13 0714.9090 13 

0714.9090 10 13 0714.9090 91 13 0714.9090 99 13 

0801 Coconuts, Brazil nuts and cashew nuts, 08.01 08.01 08.01 

- Coconuts:

08011100 -- Desiccated 12.6 0801.1100 12.6 12 0801.1100 12 12 0801.1100 12 

-- Other:

08011910 --- Seedlings 12 0801.1910 0 12 0801.1910 0 12 0801.1910 0 08011990 ---Other 12.6 0801.1990 12.6 12 0801.1990 12 12 0801.1990 12 

0801.1990 10 120801.1990 90 12 

- Brazil nuts:

08012100 -- In shell 11 0801.2100 11 10 0801.2100 10 10 0801.2100 10 

0801.2100 10 11 0801.2100 10 10 0801.2100 10 10

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0801.2100 90 11 0801.2100 90 10 0801.2100 90 10

08012200 -- Shelled 11 0801.2200 11 10 0801.2200 10 10 0801.2200 10 

0801.2200 10 11 0801.2200 10 10 0801.2200 10 100801.2200 90 11 0801.2200 90 10 0801.2200 90 10

- Cashew nuts:

08013100 -- In shell 22 0801.3100 22 20 0801.3100 20 20 0801.3100 20 

0801.3100 10 22 0801.3100 10 20 0801.3100 10 200801.3100 90 22 0801.3100 90 20 0801.3100 90 20

08013200 -- Shelled 16.7 0801.3200 16.7 13.3 0801.3200 13.3 10 0801.3200 10 

0801.3200 10 16.7 0801.3200 10 13.3 0801.3200 10 100801.3200 90 16.7 0801.3200 90 13.3 0801.3200 90 10

0802 Other nuts, fresh or dried, whether or not 08.02 08.02 08.02 

- Almonds:

08021100 -- In shell 25.2 0802.1100 25.2 24 0802.1100 24 24 0802.1100 24 

0802.1100 10 25.2 0802.1100 10 24 0802.1100 10 240802.1100 90 25.2 0802.1100 90 24 0802.1100 90 24

08021200 -- Shelled 14 0802.1200 14 10 0802.1200 10 10 0802.1200 10 

0802.1200 10 14 0802.1200 10 10 0802.1200 10 100802.1200 90 14 0802.1200 90 10 0802.1200 90 10

- Hazelnuts or filberts (Corylus spp.):

08022100 -- In shell 26 0802.2100 26 25 0802.2100 25 25 0802.2100 25 

0802.2100 10 26 0802.2100 10 25 0802.2100 10 250802.2100 90 26 0802.2100 90 25 0802.2100 90 25

08022200 -- Shelled 14 0802.2200 14 10 0802.2200 10 10 0802.2200 10 

0802.2200 10 14 0802.2200 10 10 0802.2200 10 100802.2200 90 14 0802.2200 90 10 0802.2200 90 10

- Walnuts:

08023100 -- In shell 26 0802.3100 26 25 0802.3100 25 25 0802.3100 25 

0802.3100 10 26 0802.3100 10 25 0802.3100 10 250802.3100 90 26 0802.3100 90 25 0802.3100 90 25

08023200 -- Shelled 22 0802.3200 22 20 0802.3200 20 20 0802.3200 20 

0802.3200 10 22 0802.3200 10 20 0802.3200 10 200802.3200 90 22 0802.3200 90 20 0802.3200 90 20

- Chestnuts (Castanea spp.):

08024010 --- Chestnuts 26 0802.4010 26 25 0802.4010 25 25 0802.4010 25 

0802.4010 10 26 0802.4010 10 25 0802.4010 10 250802.4010 90 26 0802.4010 90 25 0802.4010 90 25

08024090 --- Other 26 0802.4090 26 25 0802.4090 25 25 0802.4090 25 

0802.4090 10 26 0802.4090 10 25 0802.4090 10 250802.4090 90 26 0802.4090 90 25 0802.4090 90 25

08025000 - Pistachios 15 0802.5000 15 10 0802.5000 10 10 0802.5000 10 

0802.5000 10 15 0802.5000 10 10 0802.5000 10 100802.5000 90 15 0802.5000 90 10 0802.5000 90 10

- Other:

08029010 --- Betel nuts 11 0802.9010 11 10 0802.9010 10 10 0802.9010 10 

0802.9010 10 11 0802.9010 10 10 0802.9010 10 100802.9010 90 11 0802.9010 90 10 0802.9010 90 10 

08029020 --- Gingko nuts 26 0802.9020 26 25 0802.9020 25 25 0802.9020 25 

0802.9020 10 26 0802.9020 10 25 0802.9020 10 250802.9020 90 26 0802.9020 90 25 0802.9020 90 25

08029030 --- Pine-nuts, Shelled 26 0802.9030 26 25 0802.9030 25 25 0802.9030 25 

0802.9030 11 26 0802.9030 11 25 0802.9030 11 25

0802.9030 12 25

0802.9030 19 26 0802.9030 19 25 0802.9030 19 250802.9030 91 26 0802.9030 91 25 0802.9030 91 25

0802.9030 92 25

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0802.9030 99 26 0802.9030 99 25 0802.9030 99 25

--- Hawaiian nuts:

08029041 ---- Seed 0 0802.9041 0 0 0802.9041 0 0 0802.9041 0 

0802.9041 10 0 0802.9041 10 0 0802.9041 10 00802.9041 90 0 0802.9041 90 0 0802.9041 90 0

08029049 ---- Other 25.2 0802.9049 25.2 24 0802.9049 24 24 0802.9049 24 

0802.9049 10 25.2 0802.9049 10 24 0802.9049 10 240802.9049 90 25.2 0802.9049 90 24 0802.9049 90 24

08029090 --- Other 25.2 0802.9090 25.2 24 0802.9090 24 24 0802.9090 24 

0802.9090 11 25.2 0802.9090 11 24 0802.9090 11 24

0802.9090 12 240802.9090 13 24

0802.9090 19 25.2 0802.9090 19 24 0802.9090 19 240802.9090 91 25.2 0802.9090 91 24 0802.9090 91 24

0802.9090 92 240802.9090 93 24

0802.9090 99 25.2 0802.9090 99 24 0802.9090 99 24

0803 Bananas, including plantains, fresh or dried: 08.03 08.03 08.03 08030000 Bananas, including plantains, fresh or dried 13 0803.0000 13 10 0803.0000 10 10 0803.0000 10 

0803.0000 10 13 0803.0000 10 10 0803.0000 10 100803.0000 90 13 0803.0000 90 10 0803.0000 90 10

0804 Dates, figs, pineapples, avocados, guavas, 08.04 08.04 08.04 08041000 - Dates 15 0804.1000 15 15 0804.1000 15 15 0804.1000 15 

0804.1000 10 15 0804.1000 10 15 0804.1000 10 150804.1000 90 15 0804.1000 90 15 0804.1000 90 15

08042000 - Figs 30 0804.2000 30 30 0804.2000 30 30 0804.2000 30 

0804.2000 10 30 0804.2000 10 30 0804.2000 10 300804.2000 90 30 0804.2000 90 30 0804.2000 90 30

08043000 - Pineapples 13.6 0804.3000 13.6 12 0804.3000 12 12 0804.3000 12 

0804.3000 10 13.6 0804.3000 10 12 0804.3000 10 120804.3000 90 13.6 0804.3000 90 12 0804.3000 90 12 

08044000 - Avocados 25 0804.4000 25 25 0804.4000 25 25 0804.4000 25 

0804.4000 10 25 0804.4000 10 25 0804.4000 10 250804.4000 90 24 0804.4000 90 25 0804.4000 90 25

-- Guavas, mangoes and mangosteens:

08045010 ---Guavas 17 0804.5010 17 15 0804.5010 15 15 0804.5010 15 

0804.5010 10 17 0804.5010 10 15 0804.5010 10 150804.5010 90 17 0804.5010 90 15 0804.5010 90 15 

08045020 --- Mangoes 17 0804.5020 17 15 0804.5020 15 15 0804.5020 15 

0804.5020 10 17 0804.5020 10 15 0804.5020 10 150804.5020 90 17 0804.5020 90 15 0804.5020 90 15 

08045030 --- Mangosteens 17 0804.5030 17 15 0804.5030 15 15 0804.5030 15 

0804.5030 10 17 0804.5030 10 15 0804.5030 10 150804.5030 90 17 0804.5030 90 15 0804.5030 90 15

0805 Citrus fruit, fresh or dried: 08.05 08.05 08.05 08051000 - Oranges 16.8 0805.1000 16.8 11 0805.1000 11 11 0805.1000 11 

0805.1000 10 16.8 0805.1000 10 11 0805.1000 10 110805.1000 90 16.8 0805.1000 90 11 0805.1000 90 11

-Mandarins (including tangerines and 

08052010 --- Chiao-kan 17.6 0805.2010 17.6 12 0805.2010 12 12 0805.2010 12 

0805.2010 10 17.6 0805.2010 10 12 0805.2010 10 120805.2010 90 17.6 0805.2010 90 12 0805.2010 90 120805.2020 17.6 0805.2020 12 0805.2020 12 0805.2020 10 17.6 0805.2020 10 12 0805.2020 10 120805.2020 90 17.6 0805.2020 90 12 0805.2020 90 12

08052090 --- Other 17.6 0805.2090 17.6 12 0805.2090 12 12 0805.2090 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0805.2090 10 17.6 0805.2090 10 12 0805.2090 10 120805.2090 90 17.6 0805.2090 90 12 0805.2090 90 12

08053000 - Lemons (Citrus limon, Citrus limonum) and 11 11 11 08053000 Citrus Latifolia 11 11 11 08054000 - Grapefruit 17.6 0805.4000 17.6 12 0805.4000 12 12 0805.4000 12 

0805.4000 10 17.6 0805.4000 10 12 0805.4000 10 120805.4000 90 17.6 0805.4000 90 12 0805.4000 90 12 

08059000 - Other 30 0805.5000 16.8 30 0805.5000 11 30 0805.5000 11 

0805.5000 10 16.8 0805.5000 10 11 0805.5000 10 110805.5000 90 16.8 0805.5000 90 11 0805.5000 90 110805.9000 32 0805.9000 30 0805.9000 30 0805.9000 10 32 0805.9000 10 30 0805.9000 10 300805.9000 90 32 0805.9000 90 30 0805.9000 90 30

0806 Grapes, fresh or dried: 08.06 08.06 08.06 08061000 - Fresh 18.4 0806.1000 18.4 13 0806.1000 13 13 0806.1000 13 08062000 - Dried 16 0806.2000 16 10 0806.2000 10 10 0806.2000 10 0807 Melons (including watermelons) and 08.07 08.07 08.07 

- Melons (including watermelons):

08071100 -- Watermelons 26 0807.1100 26 25 0807.1100 25 25 0807.1100 25 

-- Other:

08071910 --- Hami melons 15.6 0807.1910 15.6 12 0807.1910 12 12 0807.1910 12 

0807.1920 15.6 0807.1920 12 0807.1920 12 

08071990 --- Other 15.6 0807.1990 15.6 12 0807.1990 12 12 0807.1990 12 08071990 Cantaloupe and Galia Melons 12 12 12 08072000 - Papaws (papayas) 26 0807.2000 26 25 0807.2000 25 25 0807.2000 25 0808 Apples, pears and quinces, fresh: 08.08 08.08 08.08 08081000 - Apples 14 0808.1000 14 10 0808.1000 10 10 0808.1000 10 

- Pears and quinces:--- Pears:

08082012 ---- Ya pears, Hsueh pears 15.6 0808.2012 15.6 12 0808.2012 12 12 0808.2012 12 08082013 ---- Xiang pears 15.6 0808.2013 15.6 12 0808.2013 12 12 0808.2013 12 08082019 ---- Other 14 0808.2019 14 10 0808.2019 10 10 0808.2019 10 08082020 --- Quinces 16.4 0808.2020 16.4 16 0808.2020 16 16 0808.2020 16 0809 Apricots,cherries,peaches (including 08.09 08.09 08.09 08091000 - Apricots 26 0809.1000 26 25 0809.1000 25 25 0809.1000 25 08092000 - Cherries 14 0809.2000 14 10 0809.2000 10 10 0809.2000 10 08093000 - Peaches, including nectarines 14 0809.3000 14 10 0809.3000 10 10 0809.3000 10 08094000 - Plums and sloes 16 0809.4000 16 10 0809.4000 10 10 0809.4000 10 

0809.4000 10 100809.4000 20 10

0810 Other fruit, fresh: 08.10 08.10 08.10 08101000 - Strawberries 24.2 0810.1000 24.2 22.7 0810.1000 22.7 19.8 0810.1000 19.8 08102000 - Raspberries, blackberries, mulberries and 26 0810.2000 26 25 0810.2000 25 25 0810.2000 25 08103000 - Black, white or red currants and 26 0810.3000 26 25 0810.3000 25 25 0810.3000 25 08104000 - Cranberries, bilberries and other fruits of 30 0810.4000 30 30 0810.4000 30 30 0810.4000 30 08105000 - Kiwifruit 26.7 0810.5000 26.7 23.3 0810.5000 23.3 20 0810.5000 20 

0810.6000 22 0810.6000 20 0810.6000 20 

- Other:

08109010 --- Lychee 33 0810.9010 33 30 0810.9010 30 30 0810.9010 30 08109020 ---Durian 20 20 20 

0810.9030 18 0810.9030 15 0810.9030 12 0810.9040 22 0810.9040 20 0810.9040 20 0810.9050 22 0810.9050 20 0810.9050 20 0810.9060 22 0810.9060 20 0810.9060 20 

0810.9070 20 0810.9070 20 0810.9080 20 0810.9080 20 

08109090 --- Other 22 0810.9090 22 20 0810.9090 20 12 0810.9090 20 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

0810.9090 10 20 0810.9090 20 200810.9090 30 200810.9090 40 200810.9090 90 20 

08109090 Longan, fresh 12 15 15 0811 Fruit and nuts, uncooked or cooked by 08.11 08.11 08.11 08111000 - Strawberries 30 0811.1000 30 30 0811.1000 30 30 0811.1000 30 08112000 - Raspberries,blackberries,mulberries, 30 0811.2000 30 30 0811.2000 30 30 0811.2000 30 

-Other:

08119010 ---Chestnuts, in shell 30 0811.9010 30 30 0811.9010 30 30 0811.9010 30 08119090 --- Other 31 0811.9090 31 30 0811.9090 30 30 0811.9090 30 

0811.9090 10 30 0811.9090 21 30 0811.9090 22 30 0811.9090 30 30 0811.9090 40 30 0811.9090 90 30 

0812 Fruit and nuts, provisionally preserved (for 08.12 08.12 08.12 08121000 - Cherries 31 0812.1000 31 30 0812.1000 30 30 0812.1000 30 08122000 - Strawberries 30 30 30 08129000 - Other 31 0812.9000 31 30 0812.9000 30 28.6 0812.9000 28.6 

0812.9000 10 28.6 0812.9000 21 28.6 0812.9000 22 28.6 0812.9000 30 28.6 0812.9000 40 28.6 0812.9000 90 28.6 

0813 Fruit, dried, other than that of headings 08.13 08.13 08.13 08131000 - Apricots 26 0813.1000 26 25 0813.1000 25 25 0813.1000 25 08132000 - Prunes 26 0813.2000 26 25 0813.2000 25 25 0813.2000 25 08133000 - Apples 26 0813.3000 26 25 0813.3000 25 25 0813.3000 25 

- Other fruit:

08134010 --- Longans and longan pulps 22 0813.4010 22 20 0813.4010 20 20 0813.4010 20 08134020 --- Persimmons 26 0813.4020 26 25 0813.4020 25 25 0813.4020 25 08134030 --- Red jujubes 26 0813.4030 26 25 0813.4030 25 25 0813.4030 25 

0813.4040 25 0813.4040 25 

08134090 --- Other 26 0813.4090 26 25 0813.4090 25 25 0813.4090 25 

0813.4090 10 25 0813.4090 90 25 

08135000 - Mixtures of nuts or dried fruits of this 18 0813.5000 18 18 0813.5000 18 18 0813.5000 18 0814 Peel of citrus fruit or melons (including 08.14 08.14 08.14 08140000 Peel of citrus fruit or melons (including 27 0814.0000 27 25 0814.0000 25 25 0814.0000 25 0901 Coffee, whether or not roasted or 09.01 09.01 09.01 

- Coffee, not roasted:

09011100 -- Not decaffeinated (See Note 1) 10.4 0901.1100 10.4 8 0901.1100 8 8 0901.1100 8 09011200 -- Decaffeinated 10.4 0901.1200 10.4 8 0901.1200 8 8 0901.1200 8 

- Coffee, roasted:

09012100 -- Not decaffeinated 19 0901.2100 19 15 0901.2100 15 15 0901.2100 15 09012200 -- Decaffeinated (See Note 2) 19 0901.2200 19 15 0901.2200 15 15 0901.2200 15 

- Other:

09019010 --- Coffee husks and skins 11 0901.9010 11 10 0901.9010 10 10 0901.9010 10 09019020 --- Coffee substitutes containing coffee 30 0901.9020 30 30 0901.9020 30 30 0901.9020 30 0902 Tea, whether or not flavoured: 09.02 09.02 09.02 

- Green tea (not fermented) in immediate 

09021010 --- Flavoured 18 0902.1010 18 15 0902.1010 15 15 0902.1010 15 09021090 --- Other 18 0902.1090 18 15 0902.1090 15 15 0902.1090 15 

- Other green tea (not fermented):

09022010 --- Flavoured 18 0902.2010 18 15 0902.2010 15 15 0902.2010 15 09022090 --- Other 18 0902.2090 18 15 0902.2090 15 15 0902.2090 15 

- Black tea (fermented) and partly 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

09023010 --- Oolong tea 18 0902.3010 18 15 0902.3010 15 15 0902.3010 15 09023020 ---Pu'er tea 18 0902.3020 18 15 0902.3020 15 15 0902.3020 15 09023090 --- Other 18 0902.3090 18 15 0902.3090 15 15 0902.3090 15 

- Other black tea(fermented) and other 

09024010 --- Oolong tea 18 0902.4010 18 15 0902.4010 15 15 0902.4010 15 09024020 ---Pu'er tea 18 0902.4020 18 15 0902.4020 15 15 0902.4020 15 09024090 --- Other 18 0902.4090 18 15 0902.4090 15 15 0902.4090 15 0903 Mate: 09.03 09.03 09.03 09030000 Mate 14 0903.0000 14 10 0903.0000 10 10 0903.0000 10 0904 Pepper of the genus Piper; dried or crushed 09.04 09.04 09.04 

- Pepper:

09041100 -- Neither crushed nor ground 20 0904.1100 20 20 0904.1100 20 20 0904.1100 20 

0904.1100 10 20 0904.1100 10 20 0904.1100 10 20 0904.1100 90 20 0904.1100 90 20 0904.1100 90 20 

09041200 -- Crushed or ground 20 0904.1200 20 20 0904.1200 20 20 0904.1200 20 

- Fruits of the genus Capsicum or of the 

09042010 --- Neither crushed nor ground 20 0904.2010 20 20 0904.2010 20 20 0904.2010 20 09042020 --- Crushed or ground 20 0904.2020 20 20 0904.2020 20 20 0904.2020 20 0905 Vanilla: 09.05 09.05 09.05 09050000 Vanilla 15 0905.0000 15 15 0905.0000 15 15 0905.0000 15 0906 Cinnamon and cinnamon-tree flowers: 09.06 09.06 09.06 09061000 - Neither crushed nor ground 8.3 0906.1000 8.3 6.7 0906.1000 6.7 5 0906.1000 5 09062000 - Crushed or ground 15 0906.2000 15 15 0906.2000 15 15 0906.2000 15 0907 Cloves (whole fruit, cloves and stems): 09.07 09.07 09.07 09070000 Cloves (whole fruit, cloves and stems) 3 0907.0000 3 3 0907.0000 3 3 0907.0000 3 0908 Nutmeg, mace and cardamoms: 09.08 09.08 09.08 09081000 - Nutmeg 8 0908.1000 8 8 0908.1000 8 8 0908.1000 8 09082000 - Mace 8 0908.2000 8 8 0908.2000 8 8 0908.2000 8 09083000 - Cardamoms 3 0908.3000 3 3 0908.3000 3 3 0908.3000 3 0909 Seeds of anise, badian, fennel, coriander, 09.09 09.09 09.09 

- Seeds of anise or badian:

09091010 --- Star aniseed 22 0909.1010 22 20 0909.1010 20 20 0909.1010 20 09091090 --- Other 15 0909.1090 15 15 0909.1090 15 15 0909.1090 15 09092000 - Seeds of coriander 15 0909.2000 15 15 0909.2000 15 15 0909.2000 15 09093000 - Seeds of cumin 15 0909.3000 15 15 0909.3000 15 15 0909.3000 15 09094000 - Seeds of caraway 15 0909.4000 15 15 0909.4000 15 15 0909.4000 15 09095000 - Seeds of fennel; juniper berries 15 0909.5000 15 15 0909.5000 15 15 0909.5000 15 0910 Ginger, saffron, turmeric (curcuma), thyme, 09.10 09.10 09.10 09101000 - Ginger 15 0910.1000 15 15 0910.1000 15 15 0910.1000 15 09102000 - Saffron 2 0910.2000 2 2 0910.2000 2 2 0910.2000 2 09103000 - Turmeric (curcuma) 15 0910.3000 15 15 0910.3000 15 15 0910.3000 15 09104000 - Thyme; bay leaves 15 0910.4000 15 15 0910.4000 15 15 0910.4000 15 09105000 - Curry 15 0910.5000 15 15 0910.5000 15 15 0910.5000 15 

- Other spices:

09109100 -- Mixtures referred to in Note 1(b) to this 15 0910.9100 15 15 0910.9100 15 15 0910.9100 15 09109900 -- Other 15 0910.9900 15 15 0910.9900 15 15 0910.9900 15 1001 Wheat and maslin: 10.01 10.01 10.01 10011000 - Durum wheat 68 1001.1000 *68 65 1001.1000 *65 65 1001.1000 *65 

1001.1000 10 1 1001.1000 10 1 1001.1000 10 11001.1000 90 68 1001.1000 90 65 1001.1000 90 65 

- Other:

10019010 ---Seed 68 1001.9010 *68 65 1001.9010 *65 65 1001.9010 *65 

1001.9010 10 1 1001.9010 10 1 1001.9010 10 11001.9010 90 68 1001.9010 90 65 1001.9010 90 65 

10019090 ---Other 68 1001.9090 *68 65 1001.9090 *65 65 1001.9090 *65 

1001.9090 10 1 1001.9090 10 1 1001.9090 10 11001.9090 90 68 1001.9090 90 65 1001.9090 90 65 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1002 Rye: 10.02 10.02 10.02 10020010 ---Seed 0 1002.0010 0 0 1002.0010 0 0 1002.0010 0 10020090 ---Other 3 1002.0090 3 3 1002.0090 3 3 1002.0090 3 1003 Barley: 10.03 10.03 10.03 10030010 ---Seed 3 1003.0010 0 3 1003.0010 0 3 1003.0010 0 10030090 ---Other 3 1003.0090 3 3 1003.0090 3 3 1003.0090 3 1004 Oats: 10.04 10.04 10.04 10040010 ---Seed 0 1004.0010 0 0 1004.0010 0 0 1004.0010 0 10040090 ---Other 2.2 1004.0090 2.2 2 1004.0090 2 2 1004.0090 2 1005 Maize (corn): 10.05 10.05 10.05 10051000 - Seed 24 1005.1000 *24 20 1005.1000 *20 20 1005.1000 *20 

1005.1000 10 1 1005.1000 10 1 1005.1000 10 11005.1000 90 24 1005.1000 90 20 1005.1000 90 20 

10059000 - Other 68 1005.9000 *68 65 1005.9000 *65 65 1005.9000 *65 

1005.9000 10 1 1005.9000 10 1 1005.9000 10 11005.9000 90 68 1005.9000 90 65 1005.9000 90 65 

1006 Rice: 10.06 10.06 10.06 

- Rice in husk (paddy or rough):

10061010 ---Seed 65 65 65 

1006.1011 *68 1006.1011 *65 1006.1011 *65 1006.1011 10 1 1006.1011 10 1 1006.1011 10 11006.1011 90 68 1006.1011 90 65 1006.1011 90 65 1006.1019 *68 1006.1019 *65 1006.1019 *65 1006.1019 10 1 1006.1019 10 1 1006.1019 10 11006.1019 90 68 1006.1019 90 65 1006.1019 90 65 

10061090 ---Other 65 65 65 

1006.1091 *68 1006.1091 *65 1006.1091 *65 1006.1091 10 1 1006.1091 10 1 1006.1091 10 11006.1091 90 68 1006.1091 90 65 1006.1091 90 65 1006.1099 *68 1006.1099 *65 1006.1099 *65 1006.1099 10 1 1006.1099 10 1 1006.1099 10 11006.1099 90 68 1006.1099 90 65 1006.1099 90 65 

10062000 - Husked (brown) rice 65 65 65 

1006.2010 *68 1006.2010 *65 1006.2010 *65 1006.2010 10 1 1006.2010 10 1 1006.2010 10 11006.2010 90 68 1006.2010 90 65 1006.2010 90 65 1006.2090 *68 1006.2090 *65 1006.2090 *65 1006.2090 10 1 1006.2090 10 1 1006.2090 10 11006.2090 90 68 1006.2090 90 65 1006.2090 90 65 

10063000 - Semi-milled or wholly milled rice, whether 65 65 65 

1006.3010 *68 1006.3010 *65 1006.3010 *65 1006.3010 10 1 1006.3010 10 1 1006.3010 10 11006.3010 90 68 1006.3010 90 65 1006.3010 90 65 1006.3090 *68 1006.3090 *65 1006.3090 *65 1006.3090 10 1 1006.3090 10 1 1006.3090 10 11006.3090 90 68 1006.3090 90 65 1006.3090 90 65 

10064000 - Broken rice 10 10 10 

1006.4010 *68 1006.4010 *65 1006.4010 *65 1006.4010 10 1 1006.4010 10 1 1006.4010 10 11006.4010 90 68 1006.4010 90 65 1006.4010 90 65 1006.4090 *68 1006.4090 *65 1006.4090 *65 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1006.4090 10 1 1006.4090 10 1 1006.4090 10 11006.4090 90 68 1006.4090 90 65 1006.4090 90 65 

1007 Grain sorghum: 10.07 10.07 10.07 10070010 ---Seed 0 1007.0010 0 0 1007.0010 0 0 1007.0010 0 10070090 ---Other 2.2 1007.0090 2.2 2 1007.0090 2 2 1007.0090 2 1008 Buckwheat, millet and canary seed; other 10.08 10.08 10.08 10081000 - Buckwheat 2.2 1008.1000 2.2 2 1008.1000 2 2 1008.1000 2 10082000 - Millet 2.2 1008.2000 2.2 2 1008.2000 2 2 1008.2000 2 10083000 - Canary Seed 2.2 1008.3000 2.2 2 1008.3000 2 2 1008.3000 2 

- Other cereals:

10089010 ---Seed 0 1008.9010 0 0 1008.9010 0 0 1008.9010 0 10089090 ---Other 3 1008.9090 3 3 1008.9090 3 3 1008.9090 3 1101 Wheat or meslin flour: 11.01 11.01 11.01 11010000 Wheat or meslin flour 68 1101.0000 *68 65 1101.0000 *65 65 1101.0000 *65 

1101.0000 10 6 1101.0000 10 6 1101.0000 10 61101.0000 90 68 1101.0000 90 65 1101.0000 90 65 

1102 Cereal flours other than of wheat or meslin: 11.02 11.02 11.02 11021000 - Rye flour 5.4 1102.1000 5.4 5 1102.1000 5 5 1102.1000 5 11022000 - Maize (corn) flour 48 1102.2000 *48 40 1102.2000 *40 40 1102.2000 *40 

1102.2000 10 9 1102.2000 10 9 1102.2000 10 91102.2000 90 48 1102.2000 90 40 1102.2000 90 40 

11023000 - Rice flour 40 40 40 

1102.3010 *48 1102.3010 *40 1102.3010 *401102.3010 10 9 1102.3010 10 9 1102.3010 10 91102.3010 90 48 1102.3010 90 40 1102.3010 90 401102.3090 *48 1102.3090 *40 1102.3090 *401102.3090 9 1102.3090 9 1102.3090 10 91102.3090 48 1102.3090 40 1102.3090 90 40

11029000 - Other 5.4 1102.9000 5.4 5 1102.9000 5 5 1102.9000 5 1103 Cereal groats, meal and pellets: 11.03 11.03 11.03 

-Groats and meal:

11031100 -- Of wheat 68 1103.1100 *68 65 1103.1100 *65 65 1103.1100 *65 

1103.1100 10 9 1103.1100 10 9 1103.1100 10 91103.1100 90 68 1103.1100 90 65 1103.1100 90 65 

11031200 -- Of oats 5 5 5 11031300 -- Of maize (corn) 68 1103.1300 *68 65 1103.1300 *65 65 1103.1300 *65 

1103.1300 10 9 1103.1300 10 9 1103.1300 10 91103.1300 90 68 1103.1300 90 65 1103.1300 90 65 

11031400 -- Of rice 10 10 10 11031900 -- Of other cereals 5 5 5 

1103.1910 5.4 1103.1910 5 1103.1910 5 1103.1921 *16 1103.1921 *10 1103.1921 *10 1103.1921 10 9 1103.1921 10 9 1103.1921 10 91103.1921 90 16 1103.1921 90 10 1103.1921 90 10 1103.1929 *16 1103.1929 *10 1103.1929 *10 1103.1929 10 9 1103.1929 10 9 1103.1929 10 91103.1929 90 16 1103.1929 90 10 1103.1929 90 10 1103.1990 5.4 1103.1990 5 1103.1990 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1103.2010 *68 1103.2010 *65 1103.2010 *65 1103.2010 10 10 1103.2010 10 10 1103.2010 10 101103.2010 90 68 1103.2010 90 65 1103.2010 90 65 1103.2090 22 1103.2090 20 1103.2090 20 

- Pellets:

11032100 -- Of wheat 65 65 65 11032900 -- Of other cereals 20 20 20 1104 Cereal grains otherwise worked (for 11.04 11.04 11.04 

- Rolled or flaked grains:

11041100 -- Of barley 20 20 20 11041200 -- Of oats 22 1104.1200 22 20 1104.1200 20 20 1104.1200 20 11041900 -- Of other cereals 20 20 20 

1104.1910 24 1104.1910 20 1104.1910 20 1104.1990 22 1104.1990 20 1104.1990 20 

- Other worked grains (for example, hulled, 

11042100 -- Of barley 65 65 65 11042200 -- Of oats 22 1104.2200 22 20 1104.2200 20 20 1104.2200 20 11042300 -- Of maize (corn) 68 1104.2300 *68 65 1104.2300 *65 65 1104.2300 *65 

1104.2300 10 10 1104.2300 10 10 1104.2300 10 101104.2300 90 68 1104.2300 90 65 1104.2300 90 65 

11042900 -- Of other cereals 20 20 20 

1104.2910 65 1104.2910 65 1104.2910 65 1104.2990 22 1104.2990 20 1104.2990 20 

11043000 - Germ Of cereals, whole, rolled, flaked or 22 1104.3000 22 20 1104.3000 20 20 1104.3000 20 1105 Flour, meal, powder, flakes, granules and 11.05 11.05 11.05 11051000 - Flour, meal, and powder 18 1105.1000 18 15 1105.1000 15 15 1105.1000 15 11052000 - Flakes, granules and pellets 18 1105.2000 18 15 1105.2000 15 15 1105.2000 15 1106 Flour, meal, and powder of the dried 11.06 11.06 11.06 11061000 - Of the dried leguminous vegetables Of 11 1106.1000 11 10 1106.1000 10 10 1106.1000 10 11062000 - Of sago or of roots or tubers of heading 22 1106.2000 22 20 1106.2000 20 20 1106.2000 20 11063000 - Of the products of Chapter 8 22 1106.3000 22 20 1106.3000 20 20 1106.3000 20 1107 Malt, whether or not roasted: 11.07 11.07 11.07 11071000 - Not roasted 10 1107.1000 10 10 1107.1000 10 10 1107.1000 10 11072000 - Roasted 10 1107.2000 10 10 1107.2000 10 10 1107.2000 10 1108 Starches; inulin: 11.08 11.08 11.08 

- Starches:

11081100 -- Wheat starch 20 1108.1100 20 20 1108.1100 20 20 1108.1100 20 11081200 -- Maize (corn) starch 20 1108.1200 20 20 1108.1200 20 20 1108.1200 20 11081300 -- Potato starch 16 1108.1300 16 15 1108.1300 15 15 1108.1300 15 11081400 -- Manioc (cassava) starch 12 1108.1400 12 10 1108.1400 10 10 1108.1400 10 11081900 -- Other starches 20 1108.1900 20 20 1108.1900 20 20 1108.1900 20 11082000 - Inulin 22 1108.2000 22 20 1108.2000 20 20 1108.2000 20 1109 Wheat gluten, whether or not dried: 11.09 11.09 11.09 11090000 Wheat gluten, whether or not dried 20.4 1109.0000 20.4 18 1109.0000 18 18 1109.0000 18 1201 Soya beans, whether or not broken: 12.01 12.01 12.01 12010010 ---Seed 0 1201.0010 0 0 1201.0010 0 0 1201.0010 0 

---Other:

12010091 ----Yellow soya beans 3 1201.0091 3 3 1201.0091 3 3 1201.0091 3 12010092 ----Black soya beans 3 1201.0092 3 3 1201.0092 3 3 1201.0092 3 12010093 ----Green soya beans 3 1201.0093 3 3 1201.0093 3 3 1201.0093 3 12010099 ----Other 3 1201.0099 3 3 1201.0099 3 3 1201.0099 3 1202 Ground-nuts, not roasted or otherwise 12.02 12.02 12.02 

- In shell:

12021010 ---Seed 0 1202.1010 0 0 1202.1010 0 0 1202.1010 0 12021090 ---Other 15 1202.1090 15 15 1202.1090 15 15 1202.1090 15 12022000 - Shelled, whether or not broken 15 1202.2000 15 15 1202.2000 15 15 1202.2000 15 1203 Copra: 12.03 12.03 12.03 12030000 Copra 15 1203.0000 15 15 1203.0000 15 15 1203.0000 15 1204 Linseed, whether or not broken: 12.04 12.04 12.04 12040000 Linseed, whether or not broken 15 1204.0000 15 15 1204.0000 15 15 1204.0000 15 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1205 Rape or colza seeds, whether or not 12.05 12.05 12.05 12050010 ---Seed 9 9 9 12050090 ---Other 9 9 9 

1205.1010 0 1205.1010 0 1205.1010 0 1205.1090 9 1205.1090 9 1205.1090 9 1205.9010 0 1205.9010 0 1205.9010 0 1205.9090 9 1205.9090 9 1205.9090 9 

1206 Sunflower seeds, whether or not broken: 12.06 12.06 12.06 12060010 ---Seed 0 1206.0010 0 0 1206.0010 0 0 1206.0010 0 12060090 ---Other 15 1206.0090 15 15 1206.0090 15 15 1206.0090 15 1207 Other oil seeds and oleaginous fruits, 12.07 12.07 12.07 

- Palm nuts and kernels:

12071010 ---Seeds for cultivation 0 1207.1010 0 0 1207.1010 0 0 1207.1010 0 12071090 ---Other 10 1207.1090 10 10 1207.1090 10 10 1207.1090 10 

- Cotton seeds:

12072010 ---Seeds for cultivation 0 1207.2010 0 0 1207.2010 0 0 1207.2010 0 12072090 ---Other 15 1207.2090 15 15 1207.2090 15 15 1207.2090 15 

- Castor seeds:

12073010 ---Seeds for cultivation 0 1207.3010 0 0 1207.3010 0 0 1207.3010 0 12073090 ---Other 15 1207.3090 15 15 1207.3090 15 15 1207.3090 15 

-- Sesamum seeds:

12074010 ---Seeds for cultivation 0 1207.4010 0 0 1207.4010 0 0 1207.4010 0 12074090 ---Other 10 1207.4090 10 10 1207.4090 10 10 1207.4090 10 

- Mustard seeds:

12075010 ---Seeds for cultivation 0 1207.5010 0 0 1207.5010 0 0 1207.5010 0 12075090 ---Other 15 1207.5090 15 15 1207.5090 15 15 1207.5090 15 

- Safflower seeds:

12076010 ---Seeds for cultivation 0 1207.6010 0 0 1207.6010 0 0 1207.6010 0 12076090 ---Other 20 1207.6090 20 20 1207.6090 20 20 1207.6090 20 

- Other:

12079100 -- Poppy seeds 24 1207.9100 24 20 1207.9100 20 20 1207.9100 20 12079200 -- Shea nuts (karite nuts) 20 20 20 

-- Other:

12079910 --- Seeds 0 1207.9910 0 0 1207.9910 0 0 1207.9910 0 12079990 --- Other 10 10 10 

1207.9991 20 1207.9991 20 1207.9991 20 1207.9999 10 1207.9999 10 1207.9999 10 

1208 Flours and meals of oil seeds or oleaginous 12.08 12.08 12.08 12081000 - Of soya beans 9 1208.1000 9 9 1208.1000 9 9 1208.1000 9 12089000 - Other 16 1208.9000 16 15 1208.9000 15 15 1208.9000 15 1209 Seeds, fruit and spores, of a kind used for 12.09 12.09 12.09 

1209.1000 0 1209.1000 0 1209.1000 0 

- Beet seed:

12091100 -- Sugar beet seed 0 0 0 12091900 -- Other 0 0 0 

- Seeds of forage plants, other than beet 

12092100 -- Lucerne (alfalfa) seed 0 1209.2100 0 0 1209.2100 0 0 1209.2100 0 12092200 -- Clover (Trifolium spp.) seed 0 1209.2200 0 0 1209.2200 0 0 1209.2200 0 12092300 -- Fescue seed 0 1209.2300 0 0 1209.2300 0 0 1209.2300 0 12092400 -- Kentucky blue grass (Poa pratensis L.) 0 1209.2400 0 0 1209.2400 0 0 1209.2400 0 12092500 -- Rye grass (Lolium multiflorum Lam., 0 1209.2500 0 0 1209.2500 0 0 1209.2500 0 12092600 -- Timothy grass seed 0 1209.2600 0 0 1209.2600 0 0 1209.2600 0 12092900 -- Other 0 0 0 

1209.2910 0 1209.2910 0 1209.2910 0 1209.2990 0 1209.2990 0 1209.2990 0 

12093000 - Seeds of herbaceous plants cultivated 0 1209.3000 0 0 1209.3000 0 0 1209.3000 0 

1209.3000 10 0 1209.3000 90 0 

- Other:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

12099100 -- Vegetable seeds 0 1209.9100 0 0 1209.9100 0 0 1209.9100 0 12099900 -- Other 0 0 0 

1209.9910 0 1209.9910 0 1209.9910 0 1209.9920 0 1209.9920 0 1209.9920 0 1209.9990 0 1209.9990 0 1209.9990 0 

1209.9990 10 0 1209.9990 90 0 

1210 Hop cones, fresh or dried, whether or not 12.10 12.10 12.10 12101000 - Hop cones, neither ground nor powdered 22 1210.1000 22 20 1210.1000 20 20 1210.1000 20 12102000 - Hop cones, ground, powdered or in the 14 1210.2000 14 10 1210.2000 10 10 1210.2000 10 1211 Plants and parts of plants (including seeds 12.11 12.11 12.11 

- Liquorice roots:

12111010 --- Zhang Guo licorice (Glycyrrhiza 6.8 1211.1010 6.8 6 1211.1010 6 6 1211.1010 6 12111090 --- Other 6.2 1211.1090 6.2 6 1211.1090 6 6 1211.1090 6 

- Ginseng roots:

12112010 --- American ginseng 10.7 1211.2010 10.7 9.7 1211.2010 9.7 7.5 1211.2010 7.5 12112020 --- Wild ginseng (Other than American 22 1211.2020 22 20 1211.2020 20 20 1211.2020 20 

---Other:

12112091 ---- Fresh 22 1211.2091 22 20 1211.2091 20 20 1211.2091 20 12112099 ----Other 22 1211.2099 22 20 1211.2099 20 20 1211.2099 20 

1211.3000 9.2 1211.3000 9 1211.3000 9 1211.3000 10 9.2 1211.3000 10 9 1211.3000 10 9 1211.3000 20 9.2 1211.3000 20 9 1211.3000 20 9 1211.3000 90 9.2 1211.3000 90 9 1211.3000 90 9 1211.4000 9.2 1211.4000 9 1211.4000 9 1211.4000 10 9.2 1211.4000 10 9 1211.4000 10 9 1211.4000 20 9.2 1211.4000 20 9 1211.4000 20 9 1211.4000 90 9.2 1211.4000 90 9 1211.4000 90 9 

- Other:--- Of a kind used primarily in pharmacy:

12119011 ---- Radix angelicae sinensis 6.8 1211.9011 6.8 6 1211.9011 6 6 1211.9011 6 12119012 ---- Radix pseudoginseng 6.8 1211.9012 6.8 6 1211.9012 6 6 1211.9012 6 12119013 ---- Radix codonopsitis 6.8 1211.9013 6.8 6 1211.9013 6 6 1211.9013 6 12119014 ---- Rhizoma coptidis 6.4 1211.9014 6.4 6 1211.9014 6 6 1211.9014 6 12119015 ---- Flos chrysanthemi 6.4 1211.9015 6.4 6 1211.9015 6 6 1211.9015 6 12119016 ---- Cordyceps sinensis 6.4 1211.9016 6.4 6 1211.9016 6 6 1211.9016 6 12119017 ---- Bulbs fritillariae thunbergii 6.4 1211.9017 6.4 6 1211.9017 6 6 1211.9017 6 12119018 ---- Rhizoma ligustici 6.4 1211.9018 6.4 6 1211.9018 6 6 1211.9018 6 12119019 ---- Rhizoma pinelliae 6.4 1211.9019 6.4 6 1211.9019 6 6 1211.9019 6 12119021 ---- Radix paeoniae lactiflorae 6.4 1211.9021 6.4 6 1211.9021 6 6 1211.9021 6 12119022 ---- Rhizoma gastrodiae 6.4 1211.9022 6.4 6 1211.9022 6 6 1211.9022 6 12119023 ---- Radix astragali 6.4 1211.9023 6.4 6 1211.9023 6 6 1211.9023 6 12119024 ---- Rhubarb 6.4 1211.9024 6.4 6 1211.9024 6 6 1211.9024 6 12119025 ---- Rhizoma atractylodis macrocephalae 6.4 1211.9025 6.4 6 1211.9025 6 6 1211.9025 6 12119026 ---- Radix rehmanniae 6.4 1211.9026 6.4 6 1211.9026 6 6 1211.9026 6 12119027 ---- Flos sophorae 6.4 1211.9027 6.4 6 1211.9027 6 6 1211.9027 6 12119028 ---- Cortex eucommiae 6.4 1211.9028 6.4 6 1211.9028 6 6 1211.9028 6 12119029 ---- Poria 6.4 1211.9029 6.4 6 1211.9029 6 6 1211.9029 6 12119031 ---- Fructus lycii 6.4 1211.9031 6.4 6 1211.9031 6 6 1211.9031 6 12119032 ---- Bantaroi seeds 6.4 1211.9032 6.4 6 1211.9032 6 6 1211.9032 6 12119033 ---- Aloes wood 3 1211.9033 3 3 1211.9033 3 3 1211.9033 3 12119034 ---- Adenophora axilliflora 6.4 1211.9034 6.4 6 1211.9034 6 6 1211.9034 6 

1211.9035 6 1211.9035 6 

12119039 ---- Other 6.4 1211.9039 6.4 6 1211.9039 6 6 1211.9039 6 

1211.9039 10 6.4 1211.9039 10 6 1211.9039 10 6 1211.9039 20 6.4 1211.9039 20 6 1211.9039 20 6 1211.9039 30 6.4 1211.9039 30 6 1211.9039 30 6 1211.9039 40 6.4 1211.9039 40 6 1211.9039 40 6 

1211.9039 50 6 1211.9039 60 6 1211.9039 70 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1211.9039 80 6 

1211.9039 90 6.4 1211.9039 90 6

1211.9039 91 6 1211.9039 99 6 

12119050 --- Of a kind used primarily In perfumery 8 1211.9050 8 8 1211.9050 8 8 1211.9050 8 

1211.9050 10 8 1211.9050 10 8 1211.9050 10 8 1211.9050 20 8 1211.9050 20 8 1211.9050 20 8 1211.9050 90 8 1211.9050 90 8

1211.9050 91 8 1211.9050 99 8 

--- Other:

12119091 ---- Derris roots and pyrethrum 3.6 1211.9091 3.6 3 1211.9091 3 3 1211.9091 3 12119099 ---- Other 9.2 1211.9099 9.2 9 1211.9099 9 9 1211.9099 9 

1211.9099 10 9.2 1211.9099 10 9 1211.9099 10 9 1211.9099 20 9.2 1211.9099 20 9 1211.9099 20 9 1211.9099 90 9.2 1211.9099 90 9

1211.9099 91 9 1211.9099 99 9 

1212 Locust beans, seaweed and other algae, 12.12 12.12 12.12 12121000 - Locust beans, including locust bean seeds 20 1212.1000 20 20 1212.1000 20 20 1212.1000 20 

1212.1000 10 20 1212.1000 10 20 1212.1000 10 201212.1000 90 20 1212.1000 90 20 1212.1000 90 20

- Seaweed and other algae:

12122010 --- Sea tangle 21 1212.2010 21 20 1212.2010 20 20 1212.2010 20 

1212.2010 10 21 1212.2010 10 20 1212.2010 10 20 1212.2010 90 21 1212.2010 90 20 1212.2010 90 20 

12122020 --- Black moss 21 1212.2020 21 20 1212.2020 20 20 1212.2020 20 

1212.2020 10 21 1212.2020 10 20 1212.2020 10 20 1212.2020 90 21 1212.2020 90 20 1212.2020 90 20 

12122030 ---Pinnatifida 18.3 16.7 15 

1212.3031 18.3 1212.2031 16.7 1212.2031 15 1212.3032 18.3 1212.2032 16.7 1212.2032 15 1212.3039 18.3 1212.2039 16.7 1212.2039 15 

12122040 ---Laver 18.3 1212.2040 18.3 16.7 1212.2040 16.7 15 

1212.2040 10 18.3 1212.2040 10 16.71212.2040 90 18.3 1212.2040 90 16.7

1212.2041 15 1212.2042 15 1212.2049 15 

12122050 ---Sagarsso weed 18.3 1212.2050 18.3 16.7 1212.2050 16.7 15 1212.2050 15 

1212.2050 10 18.3 1212.2050 10 16.7 1212.2050 10 15 

1212.2050 90 18.3 1212.2050 90 16.7 1212.2050 90 15 

12122090 --- Other 18.3 1212.2090 18.3 16.7 1212.2090 16.7 15 1212.2090 15 

1212.2090 10 18.3 1212.2090 10 16.7 1212.2090 10 15 

1212.2090 90 18.3 1212.2090 90 16.7 1212.2090 90 15 

- Apricot, peach or plum stones and kernels:--- Apricot kernels:

12123011 ---- Bitter 22 1212.3011 22 20 1212.3011 20 20 1212.3011 20 12123012 ---- Sweet 22 1212.3012 22 20 1212.3012 20 20 1212.3012 20 12123090 --- Other 22 1212.3090 22 20 1212.3090 20 20 1212.3090 20 

1212.9100 20 1212.9100 20 1212.9100 20 

- Other:-- Sugar beet:

12129110 --- Seed 0 0 0 12129190 --- Other 20 20 20 

-- Sugar cane:

12129210 --- Seed 0 0 0 12129290 --- Other 20 20 20 

-- Other: ---Seeds for cultivation: 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

12129951 ----Seeds of water melons 0 0 0 12129952 ----Seeds of melons 0 0 0 

1212.9953 0 1212.9953 0 1212.9953 01212.9953 10 0 1212.9953 10 0 1212.9953 10 01212.9953 90 0 1212.9953 90 0 1212.9953 90 0

12129959 ----Other 0 1212.9959 0 0 1212.9959 0 0 1212.9959 0 

1212.9959 10 01212.9959 90 0

---Other:

12129991 ----Black watermelon seeds 22 1212.9991 22 20 1212.9991 20 20 1212.9991 20 12129992 ----Red watermelon seeds 22 1212.9992 22 20 1212.9992 20 20 1212.9992 20 12129993 ----Pumpkin seeds 22 1212.9993 22 20 1212.9993 20 20 1212.9993 20 12129994 ----Lotus seeds (Semen Nelumbinis) 22 1212.9994 22 20 1212.9994 20 20 1212.9994 20 

1212.9995 20 1212.9995 20 1212.9995 20 1212.9995 10 20 1212.9995 10 20 1212.9995 10 201212.9995 90 20 1212.9995 90 20 1212.9995 90 20

12129999 ----Other 30 1212.9999 30 30 1212.9999 30 30 1212.9999 30 

1212.9999 10 30 1212.9999 90 30 

1213 Cereal straw and husks, unprepared, 12.13 12.13 12.13 12130000 Cereal straw and husks, unprepared, 12.6 12 12 

1213.0010 12.6 1213.0010 12 1213.0010 12 1213.0090 12.6 1213.0090 12 1213.0090 12 

1214 Swedes, mangolds, fodder roots, hay, 12.14 12.14 12.14 12141000 - Lucerne (alfalfa) meal and pellets 5 1214.1000 5 5 1214.1000 5 5 1214.1000 5 12149000 - Other 9 1214.9000 9 9 1214.9000 9 9 1214.9000 9 1301 Lac; natural gums, resins, gum-resins and 13.01 13.01 13.01 13011000 - Lac 15 1301.1000 15 15 1301.1000 15 15 1301.1000 15 13012000 - Gum Arabic 15 1301.2000 15 15 1301.2000 15 15 1301.2000 15 

- Other:

13019010 --- Gum tragacanth 15 1301.9010 15 15 1301.9010 15 15 1301.9010 15 13019020 --- Olibanum, myrrh and dragon's blood 3 1301.9020 3 3 1301.9020 3 3 1301.9020 3 13019030 --- Asafoetida 3 1301.9030 3 3 1301.9030 3 3 1301.9030 3 13019040 --- Pine-resin 15 1301.9040 15 15 1301.9040 15 15 1301.9040 15 

1301.9040 10 15 1301.9040 90 15 

13019090 --- Other 15 1301.9090 15 15 1301.9090 15 15 1301.9090 15 

1301.9090 10 15 1301.9090 10 15 1301.9090 10 15 1301.9090 20 15 1301.9090 20 15 1301.9090 20 15 1301.9090 90 15 1301.9090 90 15

1301.9090 91 15 1301.9090 99 15 

1302 Vegetable saps and extracts; pectic 13.02 13.02 13.02 

- Vegetable saps and extracts:

13021100 -- Opium 0 1301.1100 0 1301.1100 0 1301.1100 0 13021200 -- Of Liquorice 6 1301.1200 6 6 1301.1200 6 6 1301.1200 6 13021300 -- Of hops 12 1301.1300 12 10 1301.1300 10 10 1301.1300 10 13021400 -- Of pyrethrum or of the roots of plants 3 1301.1400 3 3 1301.1400 3 3 1301.1400 3 

-- Other:

13021910 --- Crude lacquer 20 1302.1910 20 20 1302.1910 20 20 1302.1910 20 

1302.1920 3 1302.1920 3 1302.1920 3 1302.1990 20 1302.1990 20 1302.1990 20 1302.1990 11 20 1302.1990 11 20 1302.1990 11 20 1302.1990 12 20 1302.1990 12 20 1302.1990 12 20 

1302.1990 13 20 

1302.1990 19 20 1302.1990 19 20 1302.1990 19 20 1302.1990 91 20 1302.1990 91 20 1302.1990 91 20 1302.1990 92 20 1302.1990 92 20 1302.1990 92 20 1302.1990 93 20 1302.1990 93 20 1302.1990 93 20 1302.1990 94 20 1302.1990 94 20 1302.1990 94 20 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1302.1990 95 20 1302.1990 96 20 1302.1990 97 20 

1302.1990 99 20 1302.1990 99 20 1302.1990 99 20 

--- Other:

13021991 ---- Of a kind used In pharmacy 6 6 6 13021992 ---- Of a kind used In pesticide 3 3 3 13021999 ---- Other 20 20 20 13022000 - Pectic substances, pectinates and 20 1302.2000 20 20 1302.2000 20 20 1302.2000 20 

- Mucilages and thickeners, whether or not 

13023100 -- Agar-Agar (See Note 3) 10 1302.3100 10 10 1302.3100 10 10 1302.3100 10 

1302.3200 15 1302.3200 15 1302.3200 15 

-- Mucilages and thickeners, whether or not 

13023210 --- Of a kind used in pharmacy 6 6 6 13023290 --- Other 15 15 15 

1302.3900 15 1302.3900 15 1302.3900 15 

1302.3900 10 15 1302.3900 90 15 

-- Other:

13023910 --- Of a kind used in pharmacy 6 6 6 13023920 --- Of a kind used in pesticide 3 3 3 13023990 --- Other 15 15 15 1401 Vegetable materials of a kind used primarily 14.01 14.01 14.01 14011000 - Bamboos 10 1401.1000 10 10 1401.1000 10 10 1401.1000 10 

1401.1000 10 10 1401.1000 90 10 

14012000 - Rattans 10 1401.2000 10 10 1401.2000 10 10 1401.2000 10 

1401.2000 10 10 1401.2000 90 10 

- Other:

14019010 --- Cereal straw (Other than wheat straw) 10 1401.9010 10 10 1401.9010 10 10 1401.9010 10 14019020 --- Reeds 10 1401.9020 10 10 1401.9020 10 10 1401.9020 10 14019030 --- Rushes 10 1401.9030 10 10 1401.9030 10 10 1401.9030 10 

1401.9030 10 10 1401.9030 10 10 1401.9030 90 10 1401.9030 90 10 

14019090 --- Other 10 1401.9090 10 10 1401.9090 10 10 1401.9090 10 1402 Vegetable materials of a kind used primarily 14.02 14.02 14.02

1402.0000 15 1402.0000 15 1402.0000 15

14021000 - Kapok 15 15 15 14029000 - Other 15 15 15 1403 Vegetable materials of a kind used primarily 14.03 14.03 14.03

1402.0000 15 1403.0000 15 1403.0000 15

14031000 - Broomcorn (Sorghum vulgare var. 15 15 15 14039000 - Other 15 15 15 1404 Vegetable products not elsewhere specified 14.04 14.04 14.04 14041000 - Raw vegetable materials of a kind used 7 1404.1000 7 5 1404.1000 5 5 1404.1000 5 14042000 - Cotton linters 4 1404.2000 4 4 1404.2000 4 4 1404.2000 4 14049000 - Other 15 1404.9000 15 15 1404.9000 15 15 1404.9000 15 1501 Pig fat (including lard) and poultry fat, other 15.01 15.01 15.01 15010000 Pig fat (including lard) and poultry fat, other 10.4 1501.0000 10.4 10 1501.0000 10 10 1501.0000 10 1502 Fats of bovine animals, sheep or goats, 15.02 15.02 15.02 15020010 --- Raw 8 1502.0010 8 8 1502.0010 8 8 1502.0010 8 15020090 --- Other 8 1502.0090 8 8 1502.0090 8 8 1502.0090 8 1503 Lard stearin, lard oil, oleostearin, oleooil 15.03 15.03 15.03 15030000 Lard stearin, lard oil, oleostearin, oleooil 11 1503.0000 11 10 1503.0000 10 10 1503.0000 10 1504 Fats and oils and their fractions, of fish or 15.04 15.04 15.04 15041000 - Fish-liver oils and their fractions 12 1505.1000 12 12 1504.1000 12 12 1504.1000 12 15042000 - Fats and oils and their fractions, of Fish, 14.6 1504.2000 14.6 12 1504.2000 12 12 1504.2000 12 15043000 - Fats and oils and their fractions, of marine 14.5 1504.3000 14.5 14.4 1504.3000 14.4 14.4 1504.3000 14.4 

1504.3000 10 14.4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1504.3000 90 14.4 

1505 Wool grease and fatty substances derived 15.05 15.05 15.05 

1505.0000 23 1505.0000 20 1505.0000 20 

15051000 - Wool grease, crude 20 20 20 15059000 - Other 20 20 20 1506 Other animal fats and oils and their 15.06 15.06 15.06 15060000 Other animal fats and oils and their 23 1506.0000 23 20 1506.0000 20 20 1506.0000 20 

1506.0000 10 23 1506.0000 10 20 1506.0000 10 20 1506.0000 90 23 1506.0000 90 20 1506.0000 90 20 

1507 Soya-bean oil and its fractions, whether or 15.07 15.07 15.07 15071000 - Crude oil whether or not degummed 41.6 1507.1000 *41.6 30.7 1507.1000 *30.7 9 1507.1000 9 

1507.1000 10 9 1507.1000 10 91507.1000 90 41.6 1507.1000 90 30.7

15079000 - Other 41.6 1507.9000 *41.6 30.7 1507.9000 *30.7 9 1507.9000 9 

1507.9000 10 9 1507.9000 10 91507.9000 90 41.6 1507.9000 90 30.7

1508 Ground-nut oil and its fractions, whether or 15.08 15.08 15.08 15081000 - Crude oil 10 1508.1000 10 10 1508.1000 10 10 1508.1000 10 15089000 - Other 10 1508.9000 10 10 1508.9000 10 10 1508.9000 10 1509 Olive oil and its fractions, whether or not 15.09 15.09 15.09 15091000 - Virgin 11.6 1509.1000 11.6 10 1509.1000 10 10 1509.1000 10 15099000 - Other 11.6 1509.9000 11.6 10 1509.9000 10 10 1509.9000 10 1510 Other oils and their fractions, obtained 15.10 15.10 15.10 15100000 Other oils and their fractions, obtained 11.6 1510.0000 11.6 10 1510.0000 10 10 1510.0000 10 1511 Palm oil and its fractions, whether or not 15.11 15.11 15.11 15111000 - Crude oil 41.6 1511.1000 *41.6 30.7 1511.1000 *30.7 9 1511.1000 9 

1511.1000 10 9 1511.1000 10 91511.1000 90 41.6 1511.1000 90 30.7

15119000 - Other (See Note 4) 9 30.7 9 15119000 Palm stearin

1511.9010 *41.6 1511.9010 *30.7 1511.9010 9 1511.9010 10 9 1511.9010 10 91511.9010 90 41.6 1511.9010 90 30.71511.9020 8 1511.9020 8 1511.9020 8 1511.9090 *41.6 1511.9090 *30.7 1511.9090 9 1511.9090 10 9 1511.9090 10 91511.9090 90 41.6 1511.9090 90 30.7

1512 Sunflower-seed, safflower or cotton-seed oil 15.12 15.12 15.12 

- Sunflower-seed or safflower oil and 

15121100 -- Crude oil 9.4 1512.1100 9.4 9.3 1512.1100 9.3 9 1512.1100 9 

1512.1100 10 9.4 1512.1100 10 9.31512.1100 90 9.4 1512.1100 90 9.3

15121900 -- Other 9.4 1512.1900 9.4 9.3 1512.1900 9.3 9 1512.1900 9 

1512.1900 10 9.4 1512.1900 10 9.31512.1900 90 9.4 1512.1900 90 9.3

- Cotton-seed oil and its fractions:

15122100 -- Crude oil, whether or not gossypol has 10 1512.2100 10 10 1512.2100 10 10 1512.2100 10 15122900 -- Other 10 1512.2900 10 10 1512.2900 10 10 1512.2900 10 1513 Coconut (copra), palm kernel or babassu oil 15.13 15.13 15.13 

- Coconut (copra) oil and its fractions:

15131100 -- Crude oil 10 1513.1100 10 10 1513.1100 10 9 1513.1100 9 15131900 -- Other 10 1513.1900 10 10 1513.1900 10 9 1513.1900 9 

- Palm kernel or babassu oil and fractions 

15132100 -- Crude oil 10 1513.2100 10 10 1513.2100 10 9 1513.2100 9 15132900 -- Other 10 1513.2900 10 10 1513.2900 10 9 1513.2900 9 1514 Rape, colza or mustard oil and fractions 15.14 15.14 15.14 

- Crude oil:

15141010 ---Rape oil 41.6 30.7 9 15141090 ---Mustard oil 41.6 30.7 9 

1514.1100 *41.6 1514.1100 *30.7 1514.1100 9 1514.1100 10 9 1514.1100 10 91514.1100 90 41.6 1514.1100 90 30.7

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1514.1900 *41.6 1514.1900 *30.7 1514.1900 9 1514.1900 10 9 1514.1900 10 91514.1900 90 41.6 1514.1900 90 30.7

15149000 - Other 41.6 30.7 9 

1514.9110 *41.6 1514.9110 *30.7 1514.9110 9 1514.9110 10 9 1514.9110 10 91514.9110 90 41.6 1514.9110 90 30.71514.9190 *41.6 1514.9190 *30.7 1514.9190 9 1514.9190 10 9 1514.9190 10 91514.9190 90 41.6 1514.9190 90 30.71514.9900 *41.6 1514.9900 *30.7 1514.9900 9 1514.9900 10 9 1514.9900 10 91514.9900 90 41.6 1514.9900 90 30.7

1515 Other fixed vegetable fats and oils 15.15 15.15 15.15 

- Linseed oil and its fractions:

15151100 -- Crude oil 15.2 1515.1100 15.2 15 1515.1100 15 15 1515.1100 15 15151900 -- Other 15.2 1515.1900 15.2 15 1515.1900 15 15 1515.1900 15 

- Maize (corn) oil and its fractions:

15152100 -- Crude oil 10 1515.2100 10 10 1515.2100 10 10 1515.2100 10 15152900 -- Other 10 1515.2900 10 10 1515.2900 10 10 1515.2900 10 15153000 - Castor oil and its fractions 10 1515.3000 10 10 1515.3000 10 10 1515.3000 10 15154000 - Tung oil and its fractions 20 1515.4000 20 20 1515.4000 20 20 1515.4000 20 15155000 - Sesame oil and its fractions 12 1515.5000 12 12 1515.5000 12 12 1515.5000 12 15156000 - Jojoba oil and its fractions 20 20 20 15159000 - Other 20 20 20 

1515.9010 21 1515.9010 20 1515.9010 20 

1515.9020 20 

1515.9090 24 1515.9090 20 1515.9090 20 

1516 Animal or vegetable fats and oil and 15.16 15.16 15.16 15161000 - Animal fats and oils and fractions thereof 12 1516.1000 12 5 1516.1000 5 5 1516.1000 5 15162000 - Vegetable fats and oils and fractions 28 1516.2000 28 25 1516.2000 25 25 1516.2000 25 1517 Margarine; edible mixtures or preparations 15.17 15.17 15.17 15171000 - Margarine, excluding liquid Margarine 32 1517.1000 32 30 1517.1000 30 30 1517.1000 30 15179000 - Other 28 1517.9000 28 25 1517.9000 25 25 1517.9000 25 

1517.9000 10 28 1517.9000 10 25 1517.9000 10 251517.9000 90 28 1517.9000 90 25 1517.9000 90 25 

1518 Animal or vegetable fats and oils and 15.18 15.18 15.18 15180000 Animal or vegetable fats and oils and 16 1518.0000 16 10 1518.0000 10 10 1518.0000 10 1520 Glycerol, crude; glycerol waters and 15.20 15.20 15.20 15200000 Glycerol, crude; glycerol waters and 20 1520.0000 20 20 1520.0000 20 20 1520.0000 20 1521 Vegetable waxes (other than 15.21 15.21 15.21 15211000 - Vegetable waxes 20 1521.1000 20 20 1521.1000 20 20 1521.1000 20 15219000 - Other 20 1521.9000 20 20 1521.9000 20 20 

1521.9000 10 20 1521.9000 10 201521.9000 90 20 1521.9000 90 20

1521.9010 20 1521.9090 20 1521.9090 10 20 1521.9090 90 20 

1522 Degras; residues resulting from the 15.22 15.22 15.22 15220000 Degras; residues resulting from the 22 1522.0000 22 20 1522.0000 20 20 1522.0000 20 1601 Sausages and similar products, of meat, 16.01 16.01 16.01 16010000 Sausages and similar products, of meat, 17 1601.0000 17 15 1601.0000 15 15 

1601.0000 10 17 1601.0000 10 151601.0000 90 17 1601.0000 90 15

1601.0010 15 1601.0010 10 15 1601.0010 90 15 1601.0020 15 1601.0020 10 15 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

1601.0020 90 15 1601.0030 15 1601.0030 10 15 1601.0030 90 15 

1602 Other prepared or preserved meat, meat 16.02 16.02 16.02 16021000 - Homogenised preparations 17 1602.1000 17 15 1602.1000 15 15 1602.1000 15 

1602.1000 10 17 1602.1000 10 15 1602.1000 10 15 1602.1000 90 17 1602.1000 90 15 1602.1000 90 15 

16022000 - Of liver of any animal 17 1602.2000 17 15 1602.2000 15 15 1602.2000 15 

- Of poultry of heading No.01.05:

16023100 -- Of turkeys 17 1602.3100 17 15 1602.3100 15 15 1602.3100 15 

-- Of fowls Of the species Gallus 

16023210 --- In airtight containers 17 1602.3210 17 15 1602.3210 15 15 1602.3210 15 16023290 --- Other 17 1602.3290 17 15 1602.3290 15 15 

1602.3291 15 1602.3292 15 1602.3299 15 

-- Other:

16023910 --- In airtight containers 17 1602.3910 17 15 1602.3910 15 15 1602.3910 15 16023990 --- Other 17 1602.3990 17 15 1602.3990 15 15 

1602.3991 15 1602.3999 15 

- Of swine:

16024100 -- Hams and cuts thereof 17 1602.4100 17 15 1602.4100 15 15 1602.4100 15 

1602.4100 10 17 1602.4100 10 15 1602.4100 10 15 1602.4100 90 17 1602.4100 90 15 1602.4100 90 15 

16024200 -- Shoulders and cuts thereof 17 1602.4200 17 15 1602.4200 15 15 1602.4200 15 

1602.4200 10 17 1602.4200 10 15 1602.4200 10 15 1602.4200 90 17 1602.4200 90 15 1602.4200 90 15 

-- Other, including mixtures:

16024910 --- In airtight containers 17 1602.4910 17 15 1602.4910 15 15 1602.4910 15 

1602.4910 10 17 1602.4910 10 15 1602.4910 10 15 1602.4910 90 17 1602.4910 90 15 1602.4910 90 15 

16024990 --- Other 17 1602.4990 17 15 1602.4990 15 15 1602.4990 15 

1602.4990 10 17 1602.4990 10 15 1602.4990 10 15 1602.4990 90 17 1602.4990 90 15 1602.4990 90 15 

- Of bovine animals:

16025010 --- In airtight containers 14.6 1602.5010 14.6 12 1602.5010 12 12 1602.5010 12 

1602.5010 10 14.6 1602.5010 10 12 1602.5010 10 12 1602.5010 90 14.6 1602.5010 90 12 1602.5010 90 12 

16025090 --- Other 14.6 1602.5090 14.6 12 1602.5090 12 12 1602.5090 12 

1602.5090 10 14.6 1602.5090 10 12 1602.5090 10 12 1602.5090 90 14.6 1602.5090 90 12 1602.5090 90 12 

- Other, including preparations of blood of 

16029010 --- In airtight containers 17 1602.9010 17 15 1602.9010 15 15 1602.9010 15 

1602.9010 10 17 1602.9010 10 15 1602.9010 10 15 1602.9010 90 17 1602.9010 90 15 1602.9010 90 15 

16029090 --- Other 17 1602.9090 17 15 1602.9090 15 15 1602.9090 15 

1602.9090 10 17 1602.9090 10 15 1602.9090 10 15 1602.9090 90 17 1602.9090 90 15 1602.9090 90 15 

1603 Extracts and juices of meat, fish or 16.03 16.03 16.03 16030000 Extracts and juices of meat, fish or 23.9 1603.0000 23.9 23.6 1603.0000 23.6 23 1603.0000 23 

1603.0000 10 23.9 1603.0000 10 23.6 1603.0000 10 23 1603.0000 90 23.9 1603.0000 90 23.6 1603.0000 90 23 

1604 Prepared or preserved fish; caviar and 16.04 16.04 16.04 

- Fish, whole or in pieces, but not minced:

16041100 -- Salmon (See Note 5) 12 12 12 

1604.1110 14.6 1604.1110 12 1604.1110 12 1604.1190 14.6 1604.1190 12 1604.1190 12 

1604.1190 10 12 1604.1190 20 12 1604.1190 90 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

16041200 -- Herrings (See Note 6) 14.6 1604.1200 14.6 12 1604.1200 12 12 1604.1200 12 16041300 -- Sardines, sardinella and brisling or sprats 5 1604.1300 5 5 1604.1300 5 5 1604.1300 5 16041400 -- Tunas, skipjack and bonito(Sarda spp.) 5 1604.1400 5 5 1604.1400 5 5 1604.1400 5 16041500 -- Mackerel 14.6 1604.1500 14.6 12 1604.1500 12 12 1604.1500 12 16041600 -- Anchovies 14.6 1604.1600 14.6 12 1604.1600 12 12 1604.1600 12 

--Other:

16041910 --- River eel 14.6 1604.1910 14.6 12 1604.1910 12 12 1604.1910 12 

1604.1910 10 12 1604.1910 90 12 

1604.1920 14.6 1604.1920 12 1604.1920 12 

16041990 --- Other 14.6 1604.1990 14.6 12 1604.1990 12 12 1604.1990 12 

1604.1990 10 14.6 1604.1990 10 12 1604.1990 10 12 1604.1990 90 14.6 1604.1990 90 12 1604.1990 90 12 

- Other prepared or preserved fish:

16042010 --- In airtight containers 14.6 1604.2010 14.6 12 1604.2010 12 12 

1604.2011 12 1604.2011 10 12 1604.2011 90 12 1604.2019 12 1604.2019 10 12 1604.2019 90 12 

16042090 ---Other 14.6 1604.2090 14.6 12 1604.2090 12 12 

1604.2091 12 1604.2091 10 12 1604.2091 90 12 1604.2099 12 1604.2099 10 12 1604.2099 90 12 

16043000 - Caviar and caviar substitutes 14.6 1604.3000 14.6 12 1604.3000 12 12 1604.3000 12 1605 Crustaceans, molluscs and other aquatic 16.05 16.05 16.05 16051000 - Crab 11.7 1605.1000 11.7 8.3 1605.1000 8.3 5 1605.1000 5 16052000 - Shrimps and prawns 9 1605.2000 9 5 1605.2000 5 5 1605.2000 5 16053000 - Lobster 11.7 1605.3000 11.7 8.3 1605.3000 8.3 5 1605.3000 5 

-Other crustaceans:---Freshwater crawfish:

16054011 ---- Shelled 11.7 1605.4011 11.7 8.3 1605.4011 8.3 5 1605.4011 5 16054019 ---- Other 10 1605.4019 10 7.5 1605.4019 7.5 5 1605.4019 5 16054090 ---Other 11.7 1605.4090 11.7 8.3 1605.4090 8.3 5 1605.4090 5 

- Other:

16059010 --- Jelly Fish 17 1605.9010 17 15 1605.9010 15 15 1605.9010 15 

1605.9020 5 

16059090 --- Other 11.7 1605.9090 11.7 8.3 1605.9090 8.3 5 1605.9090 5 

1605.9090 10 11.7 1605.9090 10 8.3 1605.9090 10 5 1605.9090 90 11.7 1605.9090 90 8.3 1605.9090 90 5 

1701 Cane or beet sugar and chemically pure 17.01 17.01 17.01 

- Raw sugar not containing added 

17011100 -- Cane sugar (See Note 7) 58 1701.1100 *58 50 1701.1100 *50 50 1701.1100 *50 

1701.1100 10 20 1701.1100 10 15 1701.1100 10 151701.1100 90 58 1701.1100 90 50 1701.1100 90 50 

17011200 -- Beet sugar 58 1701.1200 *58 50 1701.1200 *50 50 1701.1200 *50 

1701.1200 10 20 1701.1200 10 15 1701.1200 10 151701.1200 90 58 1701.1200 90 50 1701.1200 90 50 

- Other:

17019100 -- Containing added flavouring or colouring 58 1701.9100 *58 50 1701.9100 *50 50 1701.9100 *50 

1701.9100 10 20 1701.9100 10 15 1701.9100 10 151701.9100 90 58 1701.9100 90 50 1701.9100 90 50 

-- Other:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

17019910 --- Granulated sugar 58 1701.9910 *58 50 1701.9910 *50 50 1701.9910 *50 

1701.9910 10 20 1701.9910 10 15 1701.9910 10 15 1701.9910 90 58 1701.9910 90 50 1701.9910 90 50 

17019920 --- Superfine sugar 58 1701.9920 *58 50 1701.9920 *50 50 1701.9920 *50 

1701.9920 10 20 1701.9920 10 15 1701.9920 10 151701.9920 90 58 1701.9920 90 50 1701.9920 90 50 

17019990 --- Other 52 1701.9990 *52 50 1701.9990 *50 50 1701.9990 *50 

1701.9990 10 20 1701.9990 10 15 1701.9990 10 151701.9990 90 52 1701.9990 90 50 1701.9990 90 50 

1702 Other sugars, including chemically pure 17.02 17.02 17.02 

- Lactose and lactose syrup:

17021100 -- Containing by weight 99% or more 15 1702.1100 15 10 1702.1100 10 10 1702.1100 10 17021900 -- Other 15 1702.1900 15 10 1702.1900 10 10 1702.1900 10 17022000 - Maple sugar and maple syrup 31 1702.2000 31 30 1702.2000 30 30 1702.2000 30 17023000 - Glucose and glucose syrup, not containing 31 1702.3000 31 30 1702.3000 30 30 1702.3000 30 17024000 - Glucose and glucose syrup, containing in 31 1702.4000 31 30 1702.4000 30 30 1702.4000 30 17025000 - Chemically pure fructose 31 1702.5000 31 30 1702.5000 30 30 1702.5000 30 17026000 - Other fructose and fructose syrup, 31 1702.6000 31 30 1702.6000 30 30 1702.6000 30 17029000 - Other, including invert sugar 31 1702.9000 31 30 1702.9000 30 30 1702.9000 30 

1702.9000 10 31 1702.9000 10 30 1702.9000 10 30 1702.9000 90 31 1702.9000 90 30 1702.9000 90 30 

1703 Molasses resulting from the extraction or 17.03 17.03 17.03 17031000 - cane molasses 8 1703.1000 8 8 1703.1000 8 8 1703.1000 8 17039000 - Other 8 1703.9000 8 8 1703.9000 8 8 1703.9000 8 1704 Sugar confectionery (including white 17.04 17.04 17.04 17041000 - Chewing gum, whether or not sugarcoated 12.6 1704.1000 12.6 12 1704.1000 12 12 1704.1000 12 17049000 - Other 11 1704.9000 11 10 1704.9000 10 10 1704.9000 10 1801 Cocoa beans, whole or broken, raw or 18.01 18.01 18.01 18010000 Cocoa beans, whole or broken, raw or 8.4 1801.0000 8.4 8 1801.0000 8 8 1801.0000 8 1802 Cocoa shells, husks, skins and other cocoa 18.02 18.02 18.02 18020000 Cocoa shells, husks, skins and other cocoa 10 1802.0000 10 10 1802.0000 10 10 1802.0000 10 1803 Cocoa paste, whether or not defatted: 18.03 18.03 18.03 18031000 - Not defatted 10 1803.1000 10 10 1803.1000 10 10 1803.1000 10 18032000 - Wholly or partly defatted 10 1803.2000 10 10 1803.2000 10 10 1803.2000 10 1804 Cocoa butter, fat and oil: 18.04 18.04 18.04 18040000 Cocoa butter, fat and oil 24.6 1804.0000 24.6 22 1804.0000 22 22 1804.0000 22 

1804.0000 10 24.6 1804.0000 10 22 1804.0000 10 22 1804.0000 90 24.6 1804.0000 90 22 1804.0000 90 22 

1805 Cocoa powder, not containing added sugar 18.05 18.05 18.05 18050000 Cocoa powder, not containing added sugar 16 1805.0000 16 15 1805.0000 15 15 1805.0000 15 1806 Chocolate and other food preparations 18.06 18.06 18.06 18061000 - Cocoa powder, containing added sugar or 10 1806.1000 10 10 1806.1000 10 10 1806.1000 10 18062000 - Other preparations in blocks, slabs or bars 10.4 1806.2000 10.4 10 1806.2000 10 10 1806.2000 10 

- Other, in blocks, slabs or bars:

18063100 -- Filled 8.8 1806.3100 8.8 8 1806.3100 8 8 1806.3100 8 18063200 -- Not filled 10.4 1806.3200 10.4 10 1806.3200 10 10 1806.3200 10 18069000 - Other 8.8 1806.9000 8.8 8 1806.9000 8 8 1806.9000 8 1901 Malt extract; food preparations of flour, 19.01 19.01 19.01 19011000 - Preparations for infant use, put up for 15 1901.1000 15 15 1901.1000 15 15 1901.1000 15 19012000 - Mixes and dough for the preparation of 25 1901.2000 25 25 1901.2000 25 25 1901.2000 25 19019000 - Other 13 1901.9000 13 10 1901.9000 10 10 1901.9000 10 1902 Pasta, whether or not cooked or stuffed 19.02 19.02 19.02 

- Uncooked pasta, not stuffed or otherwise 

19021100 -- containing eggs 18.3 1902.1100 18.3 16.7 1902.1100 16.7 15 1902.1100 15 19021900 -- Other 18.3 1902.1900 18.3 16.7 1902.1900 16.7 15 1902.1900 15 19022000 - Stuffed pasta, whether or not cooked or 18.3 1902.2000 18.3 16.7 1902.2000 16.7 15 1902.2000 15 

- Other pasta:

19023010 ---Rice vermicelli, cooked 20 1902.3010 20 17.5 1902.3010 17.5 15 1902.3010 15 19023020 ---Bean vermicelli, cooked 17 1902.3020 17 15 1902.3020 15 15 1902.3020 15 19023030 ---Instant noodle 18.3 1902.3030 18.3 16.7 1902.3030 16.7 15 1902.3030 15 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

19023090 ---Other 18.3 1902.3090 18.3 16.7 1902.3090 16.7 15 1902.3090 15 19024000 - Couscous 25 1902.4000 25 25 1902.4000 25 25 1902.4000 25 1903 Tapioca and substitutes therefor prepared 19.03 19.03 19.03 19030000 Tapioca and substitutes therefor prepared 17 1903.0000 17 15 1903.0000 15 15 1903.0000 15 1904 Prepared foods obtained by the swelling or 19.04 19.04 19.04 19041000 - Prepared foods obtained by the swelling 25 1904.1000 25 25 1904.1000 25 25 1904.1000 25 19042000 - Prepared foods obtained from unroasted 30 1904.2000 30 30 1904.2000 30 30 1904.2000 30 

1904.3000 30 1904.3000 30 1904.3000 30 

19049000 - Other 30 1904.9000 30 30 1904.9000 30 30 1904.9000 30 1905 Bread, pastry, cakes, biscuits and other 19.05 19.05 19.05 19051000 - Crispbread 21 1905.1000 21 20 1905.1000 20 20 1905.1000 20 19052000 - Gingerbread and the like 21 1905.2000 21 20 1905.2000 20 20 1905.2000 20 19053000 - Sweet biscuits; waffles and wafers 15 15 15 

1905.3100 17 1905.3100 15 1905.3100 15 1905.3200 17 1905.3200 15 1905.3200 15 

19054000 - Rusks, toasted bread and similar toasted 21 1905.4000 21 20 1905.4000 20 20 1905.4000 20 19059000 - Other 21 1905.9000 21 20 1905.9000 20 20 1905.9000 20 2001 Vegetables, fruit, nuts and other edible 20.01 20.01 20.01 20011000 - Cucumbers and gherkins 25 2001.1000 25 25 2001.1000 25 25 2001.1000 25 20012000 - Onions 25 25 25 20019000 - Other 25 25 25 

2001.9010 25 2001.9010 25 2001.9010 25 2001.9010 10 25 2001.9010 10 25 2001.9010 10 25 2001.9010 90 25 2001.9010 90 25 2001.9010 90 25 2001.9090 25 2001.9090 25 2001.9090 25 

2001.9090 10 25 2001.9090 20 25 2001.9090 30 25 2001.9090 40 25 2001.9090 50 25 2001.9090 90 25 

2002 Tomatoes prepared or preserved otherwise 20.02 20.02 20.02 

- Tomatoes, whole or in pieces:

20021010 --- In airtight containers 19 2002.1010 19 19 2002.1010 19 19 2002.1010 19 20021090 --- Other 25 2002.1090 25 25 2002.1090 25 25 2002.1090 25 

- Other:

20029010 --- Tomato paste, In airtight containers 21 2002.9010 21 20 2002.9010 20 20 2002.9010 20 20029090 --- Other 20.3 2002.9090 20.3 19.2 2002.9090 19.2 18 2002.9090 18 2003 Mushrooms and truffles, prepared or 20.03 20.03 20.03 

- Mushrooms:--- In airtight containers:

20031011 ----Small white agaric 25 2003.1011 25 25 2003.1011 25 25 2003.1011 25 20031019 ----Other 25 2003.1019 25 25 2003.1019 25 25 2003.1019 25 20031090 --- Other 25 2003.1090 25 25 2003.1090 25 25 2003.1090 25 20032000 - Truffles 25 2003.2000 25 25 2003.2000 25 25 2003.2000 25 

2003.9010 25 2003.9010 25 2003.9010 25 2003.9010 10 25 2003.9010 10 25 2003.9010 10 25 

2003.9010 20 25 

2003.9010 90 25 2003.9010 90 25 2003.9010 90 25 2003.9090 25 2003.9090 25 2003.9090 25 2003.9090 10 25 2003.9090 10 25 2003.9090 10 25 

2003.9090 20 25 

2003.9090 90 25 2003.9090 90 25 2003.9090 90 25 

2004 Other vegetables prepared or preserved 20.04 20.04 20.04 20041000 - Potatoes 15.4 2004.1000 15.4 13 2004.1000 13 13 2004.1000 13 20049000 - Other vegetables and mixtures Of 25 2004.9000 25 25 2004.9000 25 25 2004.9000 25 

2004.9000 10 25 2004.9000 20 25 2004.9000 30 25 2004.9000 40 25 2004.9000 90 25 

2005 Other vegetables prepared or preserved 20.05 20.05 20.05 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

20051000 - Homogenised vegetables 25 2005.1000 25 25 2005.1000 25 25 2005.1000 25 20052000 - Potatoes 17 2005.2000 17 15 2005.2000 15 15 2005.2000 15 20054000 - Peas (Pisum sativum) 25 2005.4000 25 25 2005.4000 25 25 2005.4000 25 

- Beans (Vigna spp., Phaseolus spp.):-- Beans, shelled:

20055110 --- In airtight containers 25 2005.5110 25 25 2005.5110 25 25 2005.5110 25 20055190 --- Other 25 2005.5190 25 25 2005.5190 25 25 2005.5190 25 

-- Other:

20055910 --- In airtight containers 25 2005.5910 25 25 2005.5910 25 25 2005.5910 25 20055990 --- Other 25 2005.5990 25 25 2005.5990 25 25 2005.5990 25 

- Asparagus:

20056010 --- In airtight containers 25 2005.6010 25 25 2005.6010 25 25 2005.6010 25 20056090 --- Other 25 2005.6090 25 25 2005.6090 25 25 2005.6090 25 20057000 - Olives 13 2005.7000 13 10 2005.7000 10 10 2005.7000 10 20058000 - Sweet corn (Zea mays var. saccharata) 13 2005.8000 13 10 2005.8000 10 10 2005.8000 10 

- Other vegetables and mixtures of 

20059010 --- Water chestnut, in airtight containers 25 2005.9010 25 25 2005.9010 25 25 2005.9010 25 20059020 --- Broad beans, in airtight containers 25 2005.9020 25 25 2005.9020 25 25 2005.9020 25 

--- Bamboo shoots, in airtight containers :

20059031 ----Boiled bamboo shoots in airtight 25 2005.9031 25 25 2005.9031 25 25 2005.9031 25 

2005.9031 10 252005.9031 90 25

20059039 ----Other 25 2005.9039 25 25 2005.9039 25 25 2005.9039 25 

2005.9039 10 252005.9039 90 25

20059040 --- Hot pickled mustard tubers 25 2005.9040 25 25 2005.9040 25 25 2005.9040 25 20059050 --- Chuch tsai (fiddle head), salted 25 2005.9050 25 25 2005.9050 25 25 2005.9050 25 20059060 --- Scallion, salted 25 2005.9060 25 25 2005.9060 25 25 2005.9060 25 

--- Other:

20059091 ---- In airtight containers 25 2005.9091 25 25 2005.9091 25 25 2005.9091 25 

2005.9092 25 2005.9092 25

20059099 ----Other 25 2005.9099 25 25 2005.9099 25 25 2005.9099 25 

2005.9099 10 252005.9099 20 252005.9099 90 25

2006 Vegetables, fruit, nuts fruit-peel and other 20.06 20.06 20.06 20060010 --- preserved jujubes 31 2006.0010 31 30 2006.0010 30 30 2006.0010 30 20060020 --- preserved olives 31 2006.0020 31 30 2006.0020 30 30 2006.0020 30 20060090 --- Other 31 2006.0090 31 30 2006.0090 30 30 2006.0090 30 

2006.0090 10 30 2006.0090 90 30 

2007 Jams, fruit jellies, marmalades, fruit or nut 20.07 20.07 20.07 20071000 - Homogenised preparations 30 2007.1000 30 30 2007.1000 30 30 2007.1000 30 

- Other:

20079100 -- Citrus fruit 30 2007.9100 30 30 2007.9100 30 30 2007.9100 30 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-- Other:

20079910 --- In airtinght containers 5 2007.9910 5 5 2007.9910 5 5 2007.9910 5 20079990 ---Other 5 2007.9990 5 5 2007.9990 5 5 2007.9990 5 2008 Fruit, nuts and other edible parts of plants, 20.08 20.08 20.08 

- Nuts, ground-nuts and other seeds, -- Ground-nuts:

20081110 --- Ground-nut kernels, in airtight containers 30 2008.1110 30 30 2008.1110 30 30 2008.1110 30 20081120 --- Roasted ground-nuts 30 2008.1120 30 30 2008.1120 30 30 2008.1120 30 20081130 --- Ground-nut butter 30 2008.1130 30 30 2008.1130 30 30 2008.1130 30 20081190 --- Other 30 2008.1190 30 30 2008.1190 30 30 2008.1190 30 

-- Other, including mixtures:

20081910 --- Walnut meats, in airtight containers 22 2008.1910 22 20 2008.1910 20 20 2008.1910 20 20081920 --- Other nuts, in airtight containers 16.4 2008.1920 16.4 13 2008.1920 13 13 2008.1920 13 20081990 --- Other (See Note 8) 10 10 10 

2008.1991 14 2008.1991 10 2008.1991 10 

2008.1992 10 

2008.1999 14 2008.1999 10 2008.1999 10 

2008.1999 10 10 2008.1999 90 10 

- Pineapples:

20082010 --- In airtight containers 18 2008.2010 18 15 2008.2010 15 15 2008.2010 15 20082090 --- Other 18 2008.2090 18 15 2008.2090 15 15 2008.2090 15 

- Citrus fruit:

20083010 --- In airtight containers 22 2008.3010 22 20 2008.3010 20 20 2008.3010 20 20083090 --- Other 22 2008.3090 22 20 2008.3090 20 20 2008.3090 20 

- Pears:

20084010 --- In airtight containers 22 2008.4010 22 20 2008.4010 20 20 2008.4010 20 20084090 --- Other 22 2008.4090 22 20 2008.4090 20 20 2008.4090 20 20085000 - Apricots 22 2008.5000 22 20 2008.5000 20 20 2008.5000 20 20086000 - Cherries 22 2008.6000 22 20 2008.6000 20 20 2008.6000 20 

- Peaches:

20087010 --- In airtight containers 14 2008.7010 14 10 2008.7010 10 10 2008.7010 10 20087090 --- Other 22 2008.7090 22 20 2008.7090 20 20 2008.7090 20 20088000 - Strawberries 18 2008.8000 18 15 2008.8000 15 15 2008.8000 15 

- Other, including mixtures other than those 

20089100 -- Palm hearts 5 2008.9100 5 5 2008.9100 5 5 2008.9100 5 20089200 -- Mixtures 13 2008.9200 13 10 2008.9200 10 10 2008.9200 10 

-- Other:

20089910 --- Lychee, in airtight containers 22 2008.9910 22 20 2008.9910 20 20 2008.9910 20 

2008.9920 18 2008.9920 15 2008.9920 15 

20089990 --- Other (See Note 9) 15 15 15 20089990 Longan, in airtight container 18 2008.9990 18 15 2008.9990 15 15 2008.9990 15 

2008.9990 10 18 2008.9990 10 15 2008.9990 10 15 2008.9990 90 18 2008.9990 90 15 2008.9990 90 15 

2009 Fruit juices (including grape must) and 20.09 20.09 20.09 

- Orange juice:

20091100 -- Frozen 7.5 2009.1100 7.5 7.5 2009.1100 7.5 7.5 2009.1100 7.5 

2009.1200 31 2009.1200 30 2009.1200 30 

20091900 -- Other 31 2009.1900 31 30 2009.1900 30 30 2009.1900 30 20092000 - Grapefruit juice 15 15 15 

2009.2100 19 2009.2100 15 2009.2100 15 2009.2900 19 2009.2900 15 2009.2900 15 

20093000 - Juice of any other single citrus fruit 18 18 18 

2009.3100 21.4 2009.3100 18

2009.3110 18 2009.3190 18 

2009.3900 21.4 2009.3900 18

2009.3910 18 2009.3990 18 

20094000 - Pineapple juice 10 10 10 

2009.4100 15 2009.4100 10 2009.4100 10 2009.4900 15 2009.4900 10 2009.4900 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

20095000 - Tomato juice 31 2009.5000 31 30 2009.5000 30 30 2009.5000 30 20096000 - Grape juice (including grape must) 20 20 20 

2009.6100 23 2009.6100 20 2009.6100 20 2009.6900 23 2009.6900 20 2009.6900 20 

20097000 - Apple juice 20 22.5 20 

2009.7100 25 2009.7100 22.5 2009.7100 20 2009.7900 25 2009.7900 22.5 2009.7900 20 

- Juice of any other single fruit or vegetable:

20098010 --- Fruit juice 20 20 20 

2009.8011 15 2009.8011 10 2009.8011 10 

2009.8012 20 2009.8012 20 2009.8013 20 2009.8013 20 2009.8014 20 2009.8014 20 2009.8015 20

2009.8019 23 2009.8019 20 2009.8019 20 

20098020 --- Vegetable juice 23 2009.8020 23 20 2009.8020 20 20 2009.8020 20 

- Mixtures of juices:

20099010 --- Of fruit juices 23 2009.9010 23 20 2009.9010 20 20 2009.9010 20 20099090 --- Other 25 2009.9090 25 22.5 2009.9090 22.5 20 2009.9090 20 2101 Extracts, essences and concentrates, of 21.01 21.01 21.01 

- Extracts, essences and concentrates, of 

21011100 -- Extracts, essences and concentrates 23.6 2101.1100 23.6 17 2101.1100 17 17 2101.1100 17 21011200 --Preparations with a basis of extracts, 36.7 2101.1200 36.7 33.3 2101.1200 33.3 30 2101.1200 30 21012000 - Extracts, essences and concentrates, of 35.6 2101.2000 35.6 32 2101.2000 32 32 2101.2000 32 21013000 - Roasted chicory and other roasted coffee 35.6 2101.3000 35.6 32 2101.3000 32 32 2101.3000 32 2102 Yeast (active or inactive); other singlecell 21.02 21.02 21.02 21021000 - Active yeasts 26 2102.1000 26 25 2102.1000 25 25 2102.1000 25 21022000 - Inactive yeasts; other single-cell 26 2102.2000 26 25 2102.2000 25 25 2102.2000 25 21023000 - prepared baking powders 26 2102.3000 26 25 2102.3000 25 25 2102.3000 25 2103 Sauces and preparations therefor; mixed 21.03 21.03 21.03 21031000 - Soya sauce 28 2103.1000 28 28 2103.1000 28 28 2103.1000 28 21032000 - Tomato ketchup and other tomato sauces 18 2103.2000 18 15 2103.2000 15 15 2103.2000 15 21033000 - Mustard flour and meal and prepared 16 2103.3000 16 15 2103.3000 15 15 2103.3000 15 

- Other:

21039010 --- Gourmet powder 28.8 2103.9010 28.8 21 2103.9010 21 21 2103.9010 21 

2103.9020 22.8 2103.9020 21 2103.9020 21 

21039090 --- Other 22.8 2103.9090 22.8 21 2103.9090 21 21 2103.9090 21 2104 Soups and broths and preparations 21.04 21.04 21.04 21041000 - Soups and broths and preparations 21 2104.1000 21 15 2104.1000 15 15 2104.1000 15 21042000 - Homogenised composite food 34.6 2104.2000 34.6 32 2104.2000 32 32 2104.2000 32 2105 Ice cream and other edible ice, whether or 21.05 21.05 21.05 21050000 Ice cream and other edible ice, whether or 24.2 2105.0000 24.2 19 2105.0000 19 19 2105.0000 19 2106 Food preparations not elsewhere specified 21.06 21.06 21.06 21061000 - Protein concentrates and textured protein 17 2106.1000 17 10 2106.1000 10 10 2106.1000 10 

- Other:

21069010 --- Beverage bases 40 2106.9010 40 35 2106.9010 35 35 2106.9010 35 21069020 --- Compound alcoholic preparations of a 28 2106.9020 28 20 2106.9020 20 20 2106.9020 20 21069030 --- Royal jelly, put up as tonic essences 3 2106.9030 3 3 2106.9030 3 3 2106.9030 3 

2106.9030 10 3 2106.9030 90 3 

21069090 --- Other 25 2106.9090 25 22.5 2106.9090 22.5 20 

2106.9091 20 2106.9099 20 2106.9099 10 20 2106.9099 90 20 

21069090 Coconut milk 10 10 10 2201 Waters, including natural or artificial 22.01 22.01 22.01 

- Mineral waters and aerated waters:

22011010 --- Mineral waters 30 2201.1010 30 25 2201.1010 25 20 2201.1010 20 22011020 --- Aerated waters 35 2201.1020 35 27.5 2201.1020 27.5 20 2201.1020 20 

- Other:

22019010 --- Natural waters 10 2201.9010 10 10 2201.9010 10 10 2201.9010 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

22019090 --- Other 10 2201.9090 10 10 2201.9090 10 10 2201.9090 10 2202 Waters, including mineral waters and 22.02 22.02 22.02 22021000 - waters, including mineral waters and 20 2202.1000 20 20 2202.1000 20 20 2202.1000 20 

2202.1000 10 20 2202.1000 90 20 

22029000 - Other 38 2202.9000 38 35 2202.9000 35 35 2202.9000 35 

2202.9000 10 38 2202.9000 10 35

2202.9000 11 35 2202.9000 19 35 

2202.9000 90 38 2202.9000 90 35

2202.9000 91 35 2202.9000 99 35 

2203 Beer made from malt: 22.03 22.03 22.03 22030000 Beer made from malt 14 2203.0000 * * 0 2203.0000 * * 0 2203.0000 * * 2204 Wine of fresh grapes, including fortified 22.04 22.04 22.04 22041000 - Sparkling wine 24.2 2204.1000 24.2 14 2204.1000 14 14 2204.1000 14 

- Other wine; grape must with fermentation 

22042100 -- in containers holding 2 l or less 24.2 2204.2100 24.2 14 2204.2100 14 14 2204.2100 14 22042900 -- Other 29 2204.2900 29 20 2204.2900 20 20 2204.2900 20 

2204.2900 10 29 2204.2900 10 20 2204.2900 10 202204.2900 90 29 2204.2900 90 20 2204.2900 90 20

22043000 - Other grape must 40 2204.3000 40 35 2204.3000 35 30 2204.3000 30 2205 Vermouth and other wine of fresh grapes 22.05 22.05 22.05 22051000 - In containers holding 2 l or less 65 2205.1000 65 65 2205.1000 65 65 2205.1000 65 22059000 - Other 65 2205.9000 65 65 2205.9000 65 65 2205.9000 65 2206 Other fermented beverages (for example, 22.06 22.06 22.06 22060000 Other fermented beverages (for example, 55.9 2206.0000 55.9 53.6 2206.0000 53.6 49.1 2206.0000 49.1 

2206.0000 10 55.9 2206.0000 10 53.6 2206.0000 10 49.12206.0000 90 55.9 2206.0000 90 53.6 2206.0000 90 49.1

2207 Undentured ethyl alcohol of an alcoholic 22.07 22.07 22.07 22071000 - Undentured ethyl alcohol of an alcoholic 40 2207.1000 40 40 2207.1000 40 40 2207.1000 40 22072000 - Ethyl alcohol and other spirits, denatured, 32 2207.2000 32 30 2207.2000 30 30 2207.2000 30 

2207.2000 10 32 2207.2000 10 30 2207.2000 10 30 2207.2000 90 32 2207.2000 90 30 2207.2000 90 30 

2208 Undentured ethyl alcohol of an alcoholic 22.08 22.08 22.08 22082000 - Spirits obtained by distilling grape wine or 28.3 2208.2000 28.3 19.2 2208.2000 19.2 10 2208.2000 10 22083000 - Whiskies 28.3 2208.3000 28.3 19.2 2208.3000 19.2 10 2208.3000 10 22084000 - Rum and tafia 21 2208.4000 21 10 2208.4000 10 10 2208.4000 10 22085000 - Gin and geneva 28.3 2208.5000 28.3 19.2 2208.5000 19.2 10 2208.5000 10 22086000 - Vodka 28.3 2208.6000 28.3 19.2 2208.6000 19.2 10 2208.6000 10 22087000 - Liqueurs and cordials 28.3 2208.7000 28.3 19.2 2208.7000 19.2 10 2208.7000 10 22089000 - Other 28.3 19.2 10 22089000 Tequila, Mezcal 28.3 19.2 10 

2208.9010 28.3 2208.9010 19.2 2208.9010 10 2208.9090 28.3 2208.9090 19.2 2208.9090 10 2208.9090 10 28.3 2208.9090 10 19.2 2208.9090 10 102208.9090 20 28.3 2208.9090 20 19.2 2208.9090 20 102208.9090 90 28.3 2208.9090 90 19.2 2208.9090 90 10

2209 Vinegar and substitutes for vinegar 22.09 22.09 22.09 22090000 Vinegar and substitutes for vinegar 21 2209.0000 21 20 2209.0000 20 20 2209.0000 20 2301 Flours, meals and pellets, of meat or meat 23.01 23.01 23.01 

- Flours, meals and pellets, of meat or meat 

23011010 --- Flours and meals, of meat bones 2 2 2 

2301.1011 2 2301.1011 2 2301.1011 2 2301.1019 2 2301.1019 2 2301.1019 2 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

23011020 --- Greaves 5 2301.1020 5 5 2301.1020 5 5 2301.1020 5 23011090 --- Other 5 2301.1090 5 5 2301.1090 5 5 2301.1090 5 

- Flours, meals and pellets, of fish or of 

23012010 --- Flours and meals of fish, of a kind used 2301.2010 2 2301.2010 2 2301.2010 2 23012090 --- Other 5 2301.2090 5 5 2301.2090 5 5 2301.2090 5 2302 Bran, sharps and other residues, whether or 23.02 23.02 23.02 23021000 - Of maize (corn) 5 2302.1000 5 5 2302.1000 5 5 2302.1000 5 23022000 - Of rice 5 2302.2000 5 5 2302.2000 5 5 2302.2000 5 23023000 - Of wheat 3.4 2302.3000 3.4 3 2302.3000 3 3 2302.3000 3 23024000 - Of other cereals 5 2302.4000 5 5 2302.4000 5 5 2302.4000 5 23025000 - Of leguminous plants 5 2302.5000 5 5 2302.5000 5 5 2302.5000 5 2303 Residues of starch manufacture and similar 23.03 23.03 23.03 23031000 - Residues of starch manufacture and 5 2303.1000 5 5 2303.1000 5 5 2303.1000 5 23032000 - Beet-pulp, bagasses and other waste of 5 2303.2000 5 5 2303.2000 5 5 2303.2000 5 23033000 - Brewing or distilling dregs and waste 5 2303.3000 5 5 2303.3000 5 5 2303.3000 5 2304 Oil-cake and other solid residues, whether 23.04 23.04 23.04 23040010 ---Oil-cake 5 2304.0010 5 5 2304.0010 5 5 2304.0010 5 23040090 ---Other 5 2304.0090 5 5 2304.0090 5 5 2304.0090 5 2305 Oil-cake and other solid residues, whether 23.05 23.05 23.05 23050000 Oil-cake and other solid residues, whether 5 2305.0000 5 5 2305.0000 5 5 2305.0000 5 2306 Oil-Cake and other solid residues, whether 23.06 23.06 23.06 23061000 - Of cotton seeds 5 2306.1000 5 5 2306.1000 5 5 2306.1000 5 23062000 - Of linseed 5 2306.2000 5 5 2306.2000 5 5 2306.2000 5 23063000 - Of sunflower seeds 5 2306.3000 5 5 2306.3000 5 5 2306.3000 5 23064000 - Of rape or colza seeds 5 5 5 

2306.4100 5 2306.4100 5 2306.4100 5 2306.4900 5 2306.4900 5 2306.4900 5 

23065000 - Of coconut or copra 5 2306.5000 5 5 2306.5000 5 5 2306.5000 5 23066000 - Of palm nuts or kernels 5 2306.6000 5 5 2306.6000 5 5 2306.6000 5 23067000 - Of maize (corn)germ 5 2306.7000 5 5 2306.7000 5 5 2306.7000 5 23069000 - Other 5 2306.9000 5 5 2306.9000 5 5 2306.9000 5 2307 Wine lees; argol: 23.07 23.07 23.07 23070000 Wine lees; argol 5 2307.0000 5 5 2307.0000 5 5 2307.0000 5 2308 Vegetable materials and vegetable waste, 23.08 23.08 23.08 

2308.0000 5 2308.0000 5 2308.0000 5 

23081000 - Acorns and horse-chestnuts 5 5 5 23089000 - Other 5 5 5 2309 Preparations of a kind used in animal 23.09 23.09 23.09 

- Dog or cat food, put up for retail sale:

23091010 --- In airtight containers 18 2309.1010 18 15 2309.1010 15 15 2309.1010 15 23091090 ---Other 18 2309.1090 18 15 2309.1090 15 15 2309.1090 15 

- Other:

23099010 --- Preparations for use in making the 5 2309.9010 5 5 2309.9010 5 5 2309.9010 5 23099090 --- Other 7.1 2309.9090 7.1 6.9 2309.9090 6.9 6.5 2309.9090 6.5 2401 Unmanufactried tobacco; tobacco refuse: 24.01 24.01 24.01 

- Tobacco, not stemmed/stripped:

24011010 --- Flue-cured 16 2401.1010 16 10 2401.1010 10 10 2401.1010 10 24011090 --- Other (See Note 10) 16 2401.1090 16 10 2401.1090 10 10 2401.1090 10 

- Tobacco, partly or wholly 

24012010 --- Flue-cured 16 2401.2010 16 10 2401.2010 10 10 2401.2010 10 24012090 --- Other (See Note 11) 16 2401.2090 16 10 2401.2090 10 10 2401.2090 10 24013000 - Tobacco refuse (See Note 12) 16 2401.3000 16 10 2401.3000 10 10 2401.3000 10 2402 Cigars, cheroots, cigarillos and cigarettes, 24.02 24.02 24.02 24021000 - Cigars, cheroots and cigarillos, containing 33 2402.1000 33 25 2402.1000 25 25 2402.1000 25 24022000 - Cigarettes containing tobacco (See Note 25 2402.2000 25 25 2402.2000 25 25 2402.2000 25 24029000 - Other 33 2402.9000 33 25 2402.9000 25 25 2402.9000 25 

2402.9000 10 33 2402.9000 10 25 2402.9000 10 252402.9000 90 33 2402.9000 90 25 2402.9000 90 25

2403 Other manufactured tobacco and 24.03 24.03 24.03 24031000 - Smoking tobacco, whether or not 65 2403.1000 57 65 2403.1000 57 65 2403.1000 57 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

- Other:

24039100 -- "Homogenised" or "reconstituted" tobacco 65 2403.9100 57 65 2403.9100 57 65 2403.9100 57 24039900 -- Other 65 2403.9900 57 2403.9100 10 57 2403.9100 10 57 

2403.9100 90 57 2403.9100 90 57 

65 2403.9900 57 65 2403.9900 57 

2403.9900 10 57 2403.9900 10 57 2403.9900 10 57 2403.9900 90 57 2403.9900 90 57 2403.9900 90 57 

2501 Salt (including table salt and denatured salt) 25.01 25.01 25.01 25010010 --- Salt 0 0 0 

2501.0011 0 2501.0011 0 2501.0011 0 2501.0019 0 2501.0019 0 2501.0019 0 

25010020 --- Pure sodium chloride 4 2501.0020 3 4 2501.0020 3 4 2501.0020 3 25010030 --- Sea water 0 2501.0030 0 0 2501.0030 0 0 2501.0030 0 2502 Unroasted iron pyrites: 25.02 25.02 25.02 25020000 Unroasted iron pyrites 3 2502.0000 3 3 2502.0000 3 3 2502.0000 3 2503 Sulphur of all kinds, other than sublimed 25.03 25.03 25.03 25030000 Sulphur of all kinds, other than sublimed 3 2503.0000 3 3 2503.0000 3 3 2503.0000 3 2504 Natural graphite: 25.04 25.04 25.04 

- In powder or in flakes:

25041010 ---In flake 3 2504.1010 3 3 2504.1010 3 3 2504.1010 3 25041090 --- Other 3 2504.1090 3 3 2504.1090 3 3 2504.1090 3 25049000 - Other 3 2504.9000 3 3 2504.9000 3 3 2504.9000 3 2505 Natural sands of all kinds, whether or not 25.05 25.05 25.05 25051000 - Silica sands and quartz sands 3 2505.1000 3 3 2505.1000 3 3 2505.1000 3 25059000 - Other 3 2505.9000 3 3 2505.9000 3 3 2505.9000 3 2506 Quartz (other than natural sands); quartzite, 25.06 25.06 25.06 25061000 - Quartz 3 2506.1000 3 3 2506.1000 3 3 2506.1000 3 

- Quartzite:

25062100 -- Crude or roughly trimmed 3 2506.2100 3 3 2506.2100 3 3 2506.2100 3 25062900 -- Other 3 2506.2900 3 3 2506.2900 3 3 2506.2900 3 2507 Kaolin and other kaolinic clays, whether or 25.07 25.07 25.07 25070000 Kaolin and other kaolinic clays, whether or 3 3 3 

2507.0010 3 2507.0010 3 2507.0010 3 2507.0090 3 2507.0090 3 2507.0090 3 

2508 Other clays (not including expanded clays 25.08 25.08 25.08 25081000 - Bentonite 3 2508.1000 3 3 2508.1000 3 3 2508.1000 3 25082000 - Decolourising earths and fuller's earth 3 2508.2000 3 3 2508.2000 3 3 2508.2000 3 25083000 - Fire-clay 3 2508.3000 3 3 2508.3000 3 3 2508.3000 3 25084000 - Other clays 3 2508.4000 3 3 2508.4000 3 3 2508.4000 3 25085000 - Andalusite, kyanite and sillimanite 3 2508.5000 3 3 2508.5000 3 3 2508.5000 3 25086000 - Mullite 3 2508.6000 3 3 2508.6000 3 3 2508.6000 3 25087000 - Chamotte or dinas earth 4 2508.7000 3 4 2508.7000 3 4 2508.7000 3 

2508.7000 10 3 2508.7000 10 3 2508.7000 10 3 2508.7000 90 3 2508.7000 90 3 2508.7000 90 3 

2509 Chalk: 25.09 25.09 25.09 25090000 Chalk 4 2509.0000 3 4 2509.0000 3 4 2509.0000 3 2510 Natural calcium phosphates, natural 25.10 25.10 25.10 

- Ungrounded:

25101010 --- Apatite 3 2510.1010 3 3 2510.1010 3 3 2510.1010 3 25101090 --- Other 4 2510.1090 3 4 2510.1090 3 4 2510.1090 3 

- Ground:

25102010 --- Apatite 4 2510.2010 3 4 2510.2010 3 4 2510.2010 3 25102090 --- Other 4 2510.2090 3 4 2510.2090 3 4 2510.2090 3 2511 Natural barium sulphate (barytes); natural 25.11 25.11 25.11 25111000 - Natural barium sulphate (barytes) 3 2511.1000 3 3 2511.1000 3 3 2511.1000 3 25112000 - Natural barium carbonate (witherite) 6 2511.2000 3 6 2511.2000 3 6 2511.2000 3 2512 Siliceous fossil meals (for example, 25.12 25.12 25.12 25120000 Siliceous fossil meals (for example, 4 4 4 

2512.0010 3 2512.0010 3 2512.0010 3 2512.0090 3 2512.0090 3 2512.0090 3 

2513 Pumice stone; emery; natural corundum, 25.13 25.13 25.13 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

- Pumice stone:

25131100 -- Crude or in irregular pieces, including 4 2513.1100 3 4 2513.1100 3 4 2513.1100 3 25131900 -- Other 4 2513.1900 3 4 2513.1900 3 4 2513.1900 3 25132000 - Emery, natural corundum, natural garnet 4 2513.2000 3 4 2513.2000 3 4 2513.2000 3 2514 Slate, whether or not roughly trimmed or 25.14 25.14 25.14 25140000 Slate, whether or not roughly trimmed or 4 2514.0000 3 4 2514.0000 3 4 2514.0000 3 2515 Marble, travertine, ecaussine and other 25.15 25.15 25.15 

- Marble and travertine:

25151100 -- Crude or roughly trimmed 4 2515.1100 4 4 2515.1100 4 4 2515.1100 4 

2515.1100 10 42515.1100 90 4

25151200 -- Merely cut, by sawing or otherwise, into 4 2515.1200 4 4 2515.1200 4 4 2515.1200 4 25152000 - Ecaussine and other calcareous 4 2515.2000 3 4 2515.2000 3 4 2515.2000 3 2516 Granite, porphyry, basalt, sandstone and 25.16 25.16 25.16 

- Granite:

25161100 -- Crude or roughly trimmed 4 2516.1100 4 4 2516.1100 4 4 2516.1100 4 25161200 -- Merely cut, by sawing or otherwise, into 4 2516.1200 4 4 2516.1200 4 4 2516.1200 4 

- Sandstone:

25162100 -- Crude or roughly trimmed 3 2516.2100 3 3 2516.2100 3 3 2516.2100 3 25162200 -- Merely cut, by sawing or otherwise, into 4 2516.2200 3 4 2516.2200 3 4 2516.2200 3 25169000 - Other monumental or building stone 4 2516.9000 3 4 2516.9000 3 4 2516.9000 3 2517 Pebbles, gravel, broken or crushed stone, 25.17 25.17 25.17 25171000 - Pebbles, gravel, broken or crushed stone, 4 2517.1000 4 4 2517.1000 4 4 2517.1000 4 25172000 - Macadam of slag, dross or similar 4 2517.2000 3 4 2517.2000 3 4 2517.2000 3 25173000 - Tarred macadam 4 2517.3000 3 4 2517.3000 3 4 2517.3000 3 

- Granules, chipping and powder, of stones 

25174100 -- Of marble 4 2517.4100 3 4 2517.4100 3 4 2517.4100 3 25174900 -- Other 4 2517.4900 3 4 2517.4900 3 4 2517.4900 3 2518 Dolomite, whether or not calcined; dolomite 25.18 25.18 25.18 25181000 - Dolomite not calcined 4 2518.1000 3 4 2518.1000 3 4 2518.1000 3 25182000 - Calcined dolomite 4 2518.2000 3 4 2518.2000 3 4 2518.2000 3 25183000 - Agglomerated dolomite (including tarred 4 2518.3000 3 4 2518.3000 3 4 2518.3000 3 2519 Natural magnesium carbonate (magnesite); 25.19 25.19 25.19 25191000 - Natural magnesium carbonate (magnesite) 3 2519.1000 3 3 2519.1000 3 3 2519.1000 3 

- Other:

25199010 --- Fused magnesia 4 2519.9010 3 4 2519.9010 3 4 2519.9010 3 25199020 --- Dead-burned (sintered) magnesia 4 2519.9020 3 4 2519.9020 3 4 2519.9020 3 25199030 --- Light-burned magnesia 4 2519.9030 3 4 2519.9030 3 4 2519.9030 3 

--- Other:

25199091 ---- Magnesium oxide, chemically pure 4 2519.9091 3 4 2519.9091 3 4 2519.9091 3 25199099 ---- Other 4 2519.9099 3 4 2519.9099 3 4 2519.9099 3 

2519.9099 10 3 2519.9099 90 3 

2520 Gypsum; anhydrite; plasters (consisting of 25.20 25.20 25.20 25201000 - Gypsum; anhydrite 6 2520.1000 5 6 2520.1000 5 6 2520.1000 5 

- Plasters:

25202010 --- For dental use 6 2520.2010 5 6 2520.2010 5 6 2520.2010 5 25202090 --- Other 6 2520.2090 5 6 2520.2090 5 6 2520.2090 5 2521 Limestone flux; limestone and other 25.21 25.21 25.21 25210000 Limestone flux; limestone and other 8 2521.0000 5 8 2521.0000 5 8 2521.0000 5 2522 Quicklime, slaked lime and hydraulic lime, 25.22 25.22 25.22 25221000 - Quicklime 6 2522.1000 5 6 2522.1000 5 6 2522.1000 5 25222000 - Slaked lime 6 2522.2000 5 6 2522.2000 5 6 2522.2000 5 25223000 - Hydraulic lime 6 2522.3000 5 6 2522.3000 5 6 2522.3000 5 2523 Portland cement, aluminous cement, slag 25.23 25.23 25.23 25231000 - Cement clinkers 8 2523.1000 8 8 2523.1000 8 8 2523.1000 8 

- Portland cement:

25232100 -- White cement, whether or not artificially 6 2523.2100 6 6 2523.2100 6 6 2523.2100 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

25232900 -- Other 8 2523.2900 8 8 2523.2900 8 8 2523.2900 8 25233000 - Aluminous cement 6 2523.2000 6 6 2523.3000 6 6 2523.3000 6 25239000 - Other hydraulic cements 8 2523.9000 8 8 2523.9000 8 8 2523.9000 8 2524 Asbestos: 25.24 25.24 25.24 25240010 --- Asbestos of long staple 5 2524.0010 5 5 2524.0010 5 5 2524.0010 5 

2524.0010 10 5 2524.0010 10 5 2524.0010 10 52524.0010 90 5 2524.0010 90 5 2524.0010 90 5

25240090 --- Other 5 2524.0090 5 5 2524.0090 5 5 2524.0090 5 

2524.0090 10 5 2524.0090 10 5 2524.0090 10 52524.0090 90 5 2524.0090 90 5 2524.0090 90 5

2525 Mica, including splitting; mica waste: 25.25 25.25 25.25 25251000 - Crude mica and mica rifted into sheets or 6 2525.1000 5 6 2525.1000 5 6 2525.1000 5 25252000 - Mica powder 6 2525.2000 5 6 2525.2000 5 6 2525.2000 5 25253000 - Mica waste 6 2525.3000 5 6 2525.3000 5 6 2525.3000 5 2526 Natural steatite, whether or not roughly 25.26 25.26 25.26 

- Not crushed, not powdered:

25261010 --- Natural steatite 3 2526.1010 3 3 2526.1010 3 3 2526.1010 3 25261020 --- Talc 3 2526.1020 3 3 2526.1020 3 3 2526.1020 3 

- Crushed or powdered:

25262010 --- Natural steatite 3 2526.2010 3 3 2526.2010 3 3 2526.2010 3 25262020 --- Talc 3 2526.2020 3 3 2526.2020 3 3 2526.2020 3 2527 Natural cryolite; natural chiolite:25270000 Natural cryolite; natural chiolite 3 3 3 2528 Natural borate and concentrates thereof 25.28 25.28 25.28 25281000 - Natural sodium borate and concentrates 3.6 2528.1000 3.6 3 2528.1000 3 3 2528.1000 3 25289000 - Other 6 2528.9000 5 6 2528.9000 5 6 2528.9000 5 

2528.9000 10 52528.9000 90 5

2529 Felspar; leucite; nepheline and nepheline 25.29 25.29 25.29 25291000 - Felspar 3 2529.1000 3 3 2529.1000 3 3 2529.1000 3 

- Fluorspar:

25292100 -- Containing by weight 97% or less of 3 2529.2100 3 3 2529.2100 3 3 2529.2100 3 25292200 -- Containing by weight more than 97% of 3 2529.2200 3 3 2529.2200 3 3 2529.2200 3 25293000 - Leucite; nepheline and nepheline syenite 6 2529.3000 5 6 2529.3000 5 6 2529.3000 5 2530 Mineral substances not elsewhere specified 25.30 25.30 25.30 25301000 - Vermiculite, perlite and chlorites, 6 6 6 

2530.1010 5 2530.1010 5 2530.1010 5 2530.1020 5 2530.1020 5 2530.1020 5 

25302000 - Kieserite, epsomite (Natural magnesium 3 2530.2000 3 3 2530.2000 3 3 2530.2000 3 25304000 - Natural micaceous iron oxides 3 3 3 

- Other:

25309010 --- Mineral medicinal substances 6 2530.9010 3 6 2530.9010 3 6 2530.9010 3 25309020 --- Ores of rare earth metals 0 2530.9020 0 0 2530.9020 0 0 2530.9020 0 25309090 --- Other 3 2530.9090 3 3 2530.9090 3 3 

2530.9090 10 3 2530.9090 10 3

2530.9090 20 32530.9090 30 3

2530.9090 90 3 2530.9090 90 3

2530.9091 3 2530.9099 3 2530.9099 10 3 2530.9099 20 3 2530.9099 30 32530.9099 90 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2601 Iron ores and concentrates, including 26.01 26.01 26.01 

- Iron ores and concentrates, other than 

26011100 -- Non-agglomerated 0 2601.1100 0 0 2601.1100 0 0 

2601.1110 0 2601.1120 0 2601.1190 0 

26011200 -- Agglomerated 0 2601.1200 0 0 2601.1200 0 0 2601.1200 0 26012000 - Roasted iron pyrites 0 2601.2000 0 0 2601.2000 0 0 2601.2000 0 2602 Manganese ores and concentrates, 26.02 26.02 26.02 26020000 Manganese ores and concentrates, 0 2602.0000 0 0 2602.0000 0 0 2602.0000 0 2603 Copper ores and concentrates: 26.03 26.03 26.03 26030000 Copper ores and concentrates 0 2603.0000 0 0 2603.0000 0 0 2603.0000 0 

2603.0000 10 0 2603.0000 10 0 2603.0000 90 0 2603.0000 90 0 

2604 Nickel ores and concentrates: 26.04 26.04 26.04 26040000 Nickel ores and concentrates 0 2604.0000 0 0 2604.0000 0 0 2604.0000 0 2605 Cobalt ores and concentrates: 26.05 26.05 26.05 26050000 Cobalt ores and concentrates 0 2605.0000 0 0 2605.0000 0 0 2605.0000 0 2606 Aluminium ores and concentrate: 26.06 26.06 26.06 26060000 Aluminium ores and concentrate: 0 2606.0000 0 0 2606.0000 0 0 2606.0000 0 2607 Lead ores and concentrates: 26.07 26.07 26.07 26070000 Lead ores and concentrates 0 2607.0000 0 0 2607.0000 0 0 2607.0000 0 2608 Zinc ores and concentrates: 26.08 26.08 26.08 26080000 Zinc ores and concentrates 0 2608.0000 0 0 2608.0000 0 0 2608.0000 0 

2608.0000 10 02608.0000 90 0 

2609 Tin ores and concentrates: 26.09 26.09 26.09 26090000 Tin ores and concentrates 0 2609.0000 0 0 2609.0000 0 0 2609.0000 0 2610 Chromium ores and concentrates: 26.10 26.10 26.10 26100000 Chromium ores and concentrates 0 2610.0000 0 0 2610.0000 0 0 2610.0000 0 2611 Tungsten ores and concentrates: 26.11 26.11 26.11 26110000 Tungsten ores and concentrates 0 2611.0000 0 0 2611.0000 0 0 2611.0000 0 2612 Uranium or thorium ores and concentrates: 26.12 26.12 26.12 26121000 - Uranium Ores and concentrates 0 2612.1000 0 0 2612.1000 0 0 2612.1000 0 26122000 - Thorium Ores and concentrates 0 2612.2000 0 0 2612.2000 0 0 2612.2000 0 2613 Molybdenum ores and concentrates: 26.13 26.13 26.13 26131000 - Roasted 0 2613.1000 0 0 2613.1000 0 0 2613.1000 0 26139000 - Other 0 2613.9000 0 0 2613.9000 0 0 2613.9000 0 2614 Titanium ores and concentrates: 26.14 26.14 26.14 26140000 Titanium ores and concentrates 0 2614.0000 0 0 2614.0000 0 0 2614.0000 0 2615 Niobium, tantalum, vanadium or zirconium 26.15 26.15 26.15 26151000 - Zirconium ores and concentrates 0 2615.1000 0 0 2615.1000 0 0 2615.1000 0 26159000 - Other 0 2615.9000 0 0 0 

2615.9000 10 0 2615.9010 0 2615.9010 0 2615.9000 90 0 2615.9090 0 2615.9090 0 

2615.9090 10 0 2615.9090 10 0 2615.9090 90 0 2615.9090 90 0 

2616 Precious metal ores and concentrates: 26.16 26.16 26.16 26161000 - Silver Ores and concentrates 0 2616.1000 0 0 2616.1000 0 0 2616.1000 0 26169000 - Other 0 2616.9000 0 0 2616.9000 0 0 2616.9000 0 

2616.9000 10 0 2616.9000 10 02616.9000 90 0 2616.9000 90 0

2617 Other ores and concentrates: 26.17 26.17 26.17 

- Antimony ores and concentrates:

26171010 --- Crude antimony 0 2617.1010 0 0 2617.1010 0 0 2617.1010 0 26171090 --- Other 0 2617.1090 0 0 2617.1090 0 0 2617.1090 0 

- Other:

26179010 --- Cinnabar 4 2617.9010 3 4 2617.9010 3 4 2617.9010 3 26179090 --- Other 0 2617.9090 0 0 2617.9090 0 0 2617.9090 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2618 Granulated slag(slag sand) from the 26.18 26.18 26.18 26180000 Granulated slag(slag sand) from the 6 2618.0000 4 6 2618.0000 4 6 

2618.0010 4 2618.0090 4 

2619 Slag, dross (other than granulated slag), 26.19 26.19 26.19 26190000 Slag, dross (other than granulated slag), 6 2619.0000 4 6 2619.0000 4 6 2619.0000 4 2620 Ash and residues (other than from the 26.20 26.20 26.20 

- Containing mainly zinc:

26201100 -- Hard zinc spelter 6 2620.1100 4 6 2620.1100 4 6 2620.1100 4 26201900 -- Other 6 2620.1900 4 6 2620.1900 4 6 2620.1900 4 26202000 - containing mainly lead 6 6 6 

2620.2100 4 2620.2100 4 2620.2100 4 2620.2900 4 2620.2900 4 2620.2900 4 

26203000 - containing mainly copper 6 2620.3000 4 6 2620.3000 4 6 2620.3000 4 26204000 - containing mainly aluminum 6 2620.4000 4 6 2620.4000 4 6 2620.4000 4 26205000 - containing mainly vanadium 6 6 6 

2620.6000 4 2620.6000 4 2620.6000 4 

-Other

26209010 --- Containing mainly tungsten 6 6 6 26209090 --- Other 6 6 6 

2620.9100 4 2620.9100 4 2620.9100 4 2620.9910 4 2620.9910 4 2620.9910 4 2620.9990 4 2620.9990 4 2620.9990 4 2620.9990 10 4 2620.9990 10 4 2620.9990 10 4 2620.9990 90 4 2620.9990 90 4 2620.9990 90 4 

2621 Other slag and ash, including seaweed ash 26.21 26.21 26.21 26210000 Other slag and ash, including seaweed ash 6 6 6 

2621.1000 4 2621.1000 4 2621.1000 4 2621.9000 4 2621.9000 4 2621.9000 4 

2701 Coal; briquettes, ovoid and similar solid 27.01 27.01 27.01 

- Coal, whether or not pulverised, but not 

27011100 -- Anthracite 3 2701.1100 3 3 2701.1100 3 3 2701.1100 3 

2701.1100 10 3 2701.1100 10 3 2701.1100 10 3 2701.1100 90 3 2701.1100 90 3 2701.1100 90 3 

-- Bituminous coal:

27011210 --- Coking coal 3 2701.1210 3 3 2701.1210 3 3 2701.1210 3 27011290 --- Other 6 2701.1290 6 6 2701.1290 6 6 2701.1290 6 27011900 -- Other coal 6 2701.1900 5 6 2701.1900 5 6 2701.1900 5 27012000 - Briquettes, ovoids and similar solid fuels 5 2701.2000 5 5 2701.2000 5 5 2701.2000 5 2702 Lignite, whether or not agglomerated, 27.02 27.02 27.02 27021000 - Lignite, whether or not pulverised, but not 3 2702.1000 3 3 2702.1000 3 3 2702.1000 3 27022000 - Agglomerated Lignite 3 2702.2000 3 3 2702.2000 3 3 2702.2000 3 2703 Peat(including peat litter), whether or not 27.03 27.03 27.03 27030000 Peat(including peat litter), whether or not 5 2703.0000 5 5 2703.0000 5 5 2703.0000 5 2704 Coke and semi-coke of coal, of lignite or of 27.04 27.04 27.04 27040010 --- Coke and semi-coke 5 2704.0010 5 5 2704.0010 5 5 2704.0010 5 27040090 --- Other 5 2704.0090 5 5 2704.0090 5 5 2704.0090 5 2705 Coal gas, water gas, producer gas and 27.05 27.05 27.05 27050000 Coal gas, water gas, producer gas and 5 2705.0000 5 5 2705.0000 5 5 2705.0000 5 2706 Tar distilled from coal. from lignite or from 27.06 27.06 27.06 27060000 Tar distilled from coal. from lignite or from 6 2706.0000 6 6 2706.0000 6 6 2706.0000 6 2707 Oils and other products of the distillation of 27.07 27.07 27.07 27071000 - Benzene 6 2707.1000 6 6 2707.1000 6 6 2707.1000 6 27072000 - Toluole 6 2707.2000 6 6 2707.2000 6 6 2707.2000 6 27073000 - Xylole 6 2707.3000 6 6 2707.3000 6 6 2707.3000 6 27074000 - Naphthalene 8 2707.4000 7 8 2707.4000 7 8 2707.4000 7 27075000 - Other aromatic hydrocarbon mixtures of 8 2707.5000 7 8 2707.5000 7 8 2707.5000 7 27076000 - Phenols 8 2707.6000 7 8 2707.6000 7 8 2707.6000 7 

2707.6000 10 7 2707.6000 10 7 2707.6000 10 72707.6000 90 7 2707.6000 90 7 2707.6000 90 7

- Other:

27079100 -- Creosote oils 8 2707.9100 7 8 2707.9100 7 8 2707.9100 7 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

27079900 -- Other 8 2707.9900 7 8 2707.9900 7 8 2707.9900 7 2708 Pitch and pitch coke, obtained from coal tar 27.08 27.08 27.08 27081000 - Pitch 8 2708.1000 7 8 2708.1000 7 8 2708.1000 7 27082000 - Pitch Coke 6 2708.2000 6 6 2708.2000 6 6 2708.2000 6 

2708.2000 10 62708.2000 90 6 

2709 Petroleum oils and oils obtained from 27.09 27.09 27.09 27090000 Petroleum oils and oils obtained from 0 2709.0000 * * 0 2709.0000 * * 0 2709.0000 * * 2710 Petroleum oils and oils obtained from 27.10 27.10 27.10 

---Gasoline distillages:

27100011 ---- Mortor gasoline, aviation gasoline 5 5 5 27100013 ---- Naphtha 6 6 6 27100015 ----Rubber solvent , paint solvent, extractive 6 6 6 27100019 ---- Other 9 9 9 

---Kerosene distillages:

27100023 ----Aviation kerosene 9 9 9 27100024 ---- Lamp-kerosene 9 9 9 27100029 ---- Other 6 6 6 

---Diesel oils and other fuel oils:

27100031 ---- Light diesel oil 6 6 6 27100033 ---- Fuel oils No.5-No.7 6 6 6 27100039 ---- Other 6 6 6 

--- Lubricating oils, lubricating greases and 

27100053 ---- Lubricating grease 6 6 6 27100054 ---- Lubricating oils 6 6 6 27100055 ---- Basic oils for lubricating oils 6 6 6 27100056 ----Liquid paraffin and heavy liquid paraffin 6 6 6 27100059 ---- Other 6 6 6 

2710.1110 5 2710.1110 5 2710.1110 5 2710.1120 6 2710.1120 6 2710.1120 6 2710.1130 6 2710.1130 6 2710.1130 6 2710.1191 9 2710.1191 9 2710.1191 9 2710.1199 9 2710.1199 9 2710.1199 9 

2710.1199 10 9 2710.1199 90 9 

2710.1911 9 2710.1911 9 2710.1911 9 2710.1912 9 2710.1912 9 2710.1912 9 2710.1919 6 2710.1919 6 2710.1919 6 

2710.1919 10 6 2710.1919 10 6 2710.1919 90 6 2710.1919 90 6 

2710.1921 6 2710.1921 6 2710.1921 6 2710.1922 6 2710.1922 6 2710.1922 6 2710.1929 6 2710.1929 6 2710.1929 6 2710.1929 10 6 2710.1929 10 6 2710.1929 10 6 2710.1929 20 6 2710.1929 20 6 2710.1929 20 6 2710.1929 90 6 2710.1929 90 6 2710.1929 90 6 2710.1991 6 2710.1991 6 2710.1991 6 2710.1992 6 2710.1992 6 2710.1992 6 2710.1993 6 2710.1993 6 2710.1993 6 2710.1994 6 2710.1994 6 2710.1994 6 2710.1999 6 2710.1999 6 2710.1999 6 2710.9100 6 2710.9100 6 2710.9100 6 2710.9900 6 2710.9900 6 2710.9900 6 

2711 Petroleum gases and other gaseous 27.11 27.11 27.11 

- Liquefied:

27111100 -- Natural gas 6 6 6 27111200 -- Propane 5 2711.1100 6 5 2711.1100 0 5 2711.1100 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-- Butanes: 2711.1200 5 2711.1200 5 2711.1200 5 

27111310 --- Liquid or liquified-gas fuels in containers 12 2711.1310 11 12 2711.1310 11 12 2711.1310 11 27111390 --- Other 5 2711.1390 5 5 2711.1390 5 5 2711.1390 5 27111400 -- Ethylene, propylene, butylene and buta- 5 2711.1400 5 5 2711.1400 5 5 2711.1400 5 

-- Other:

27111910 --- Liquid or liquefied-gas fuels in containers 12 2711.1910 10 12 2711.1910 10 12 2711.1910 10 27111990 --- Other 3 2711.1990 3 3 2711.1990 3 3 2711.1990 3 

- In gaseous state:

27112100 -- Natural gas 0 2711.2100 0 0 2711.2100 0 0 2711.2100 0 27112900 -- Other 6 2711.2900 6 6 2711.2900 6 6 2711.2900 6 2712 Petroleum jelly; paraffin wax, 27.12 27.12 27.12 27121000 - Petroleum jelly 8 2712.1000 8 8 2712.1000 8 8 2712.1000 8 27122000 - Paraffin wax containing by weight less 8 2712.2000 8 8 2712.2000 8 8 2712.2000 8 

- Other:

27129010 ---Microcrystalline petroleum wax 8 2712.9010 8 8 2712.9010 8 8 2712.9010 8 27129090 ---Other 8 2712.9090 8 8 2712.9090 8 8 2712.9090 8 2713 Petroleum coke, petroleum bitumen and 27.13 27.13 27.13 

- Petroleum coke:

27131100 -- Not calcined 3 2713.1100 3 3 2713.1100 3 3 

2713.1110 3 2713.1190 3 

27131200 -- Calcined 3 2713.1200 3 3 2713.1200 3 3 

2713.1210 3 

2713.1210 10 32713.1210 90 3 2713.1290 3 

27132000 - Petroleum bitumen 8 2713.2000 8 8 2713.2000 8 8 2713.2000 8 27139000 - Other residues of petroleum oils or of oils 8 2713.9000 6 8 2713.9000 6 8 2713.9000 6 2714 Bitumen and asphalt, natural; bituminous or 27.14 27.14 27.14 27141000 - Bituminous or oil shale and tar sands 6 2714.1000 6 6 2714.1000 6 6 2714.1000 6 

- Other:

27149010 --- Natural bitumen and asphalt: 8 2714.9010 8 8 2714.9010 8 8 2714.9010 8 27149020 --- Emulsified bitumen and asphalt 0 2714.9020 0 0 2714.9020 0 0 2714.9020 0 27149090 ---Other 6 2714.9090 3 6 2714.9090 3 6 2714.9090 3 2715 Bituminous mixtures based on natural 27.15 27.15 27.15 27150000 Bituminous mixtures based on natural 8 2715.0000 8 8 2715.0000 8 8 2715.0000 8 2716 Electrical energy: 27.16 27.16 27.16 27160000 Electrical energy 0 2716.0000 0 0 2716.0000 0 0 2716.0000 0 2801 Fluorine, chlorine, bromine and iodine: 28.01 28.01 28.01 28011000 - Chlorine 5.5 2801.1000 5.5 5.5 2801.1000 5.5 5.5 2801.1000 5.5 28012000 - Iodine 5.5 2801.2000 5.5 5.5 2801.2000 5.5 5.5 2801.2000 5.5 

- Fluorine; bromine:

28013010 --- Fluorine 5.5 2801.3010 5.5 5.5 2801.3010 5.5 5.5 2801.3010 5.5 28013020 --- Bromine 5.5 2801.3020 5.5 5.5 2801.3020 5.5 5.5 2801.3020 5.5 2802 Sulphur, sublimed or precipitated; colloidal 28.02 28.02 28.02 28020000 Sulphur, sublimed or precipitated; colloidal 5.5 2802.0000 5.5 5.5 2802.0000 5.5 5.5 2802.0000 5.5 2803 Carbon (carbon blacks and other forms of 28.03 28.03 28.03 28030000 Carbon (carbon blacks and other forms of 5.5 2803.0000 5.5 5.5 2803.0000 5.5 5.5 2803.0000 5.5 2804 Hydrogen, rare gases and other non- 28.04 28.04 28.04 28041000 - Hydrogen 5.5 2804.1000 5.5 5.5 2804.1000 5.5 5.5 2804.1000 5.5 

- Rare gases:

28042100 -- Argon 5.5 2804.2100 5.5 5.5 2804.2100 5.5 5.5 2804.2100 5.5 28042900 -- Other 5.5 2804.2900 5.5 5.5 2804.2900 5.5 5.5 2804.2900 5.5 28043000 - Nitrogen 5.5 2804.3000 5.5 5.5 2804.3000 5.5 5.5 2804.3000 5.5 28044000 - Oxygen 5.5 2804.4000 5.5 5.5 2804.4000 5.5 5.5 2804.4000 5.5 28045000 - Boron; tellurium 5.5 2804.5000 5.5 5.5 2804.5000 5.5 5.5 2804.5000 5.5 

2804.5000 10 5.5 2804.5000 10 5.5 2804.5000 20 5.5 2804.5000 20 5.5 2804.5000 90 5.5 2804.5000 90 5.5 

- Silicon:-- Containing by weight not less than 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

28046110 --- Monocrystals doped for use in 4 2804.6110 4 4 28046110 4 4 2804.6110 4 28046120 --- Other Monocrystals doped for use in 4 2804.6120 4 4 28046120 4 4 2804.6120 4 28046190 --- Other 4 2804.6190 4 4 28046190 4 4 2804.6190 4 28046900 -- Other 4 2804.6900 4 4 28046900 4 4 2804.6900 4 

- Phosphorus:

28047010 ---Yellow phosphorus ( white phosphorus) 5.5 2804.7010 5.5 5.5 28047010 5.5 5.5 2804.7010 5.5 28047090 ---Other 5.5 2804.7090 5.5 5.5 28047090 5.5 5.5 2804.7090 5.5 

2804.7090 10 5.5 2804.7090 90 5.5 

28048000 - Arsenic 5.5 2804.8000 5.5 5.5 28048000 5.5 5.5 2804.8000 5.5 

- Selenium:

28049010 --- Crystals doped for use in electronics, in 4 2804.9010 4 4 28049010 4 4 2804.9010 4 28049090 --- Other 5.5 2804.9090 5.5 5.5 28049090 5.5 5.5 2804.9090 5.5 2805 Alkali or alkaline-earth metals; rare-earth 28.05 28.05 28.05 

- Alkali metals:

28051100 -- Sodium 5.5 2805.1100 5.5 5.5 2805.1100 5.5 5.5 2805.1100 5.5 

2805.1200 5.5 2805.1200 5.5 2805.1200 5.5 

2805.1200 10 5.5 2805.1200 10 5.5 2805.1200 90 5.5 2805.1200 90 5.5 

28051900 -- Other 5.5 2805.1900 5.5 5.5 2805.1900 5.5 5.5 2805.1900 5.5 

- Alkaline-earth metals:

28052100 -- Calcium 5.5 5.5 5.5 28052200 -- Strontium and barium 5.5 5.5 5.5 

- Rare-earth metals, scandium and yttrium, 

28053010 --- Not intermixed or interalloyed 5.5 5.5 5.5 

2805.3011 5.5 2805.3011 5.5 2805.3011 5.5 2805.3012 5.5 2805.3012 5.5 2805.3012 5.5 2805.3019 5.5 2805.3019 5.5 2805.3019 5.5 

2805.3019 11 5.5 2805.3019 11 5.5 2805.3019 12 5.5 2805.3019 12 5.5 2805.3019 13 5.5 2805.3019 13 5.5 2805.3019 14 5.5 2805.3019 14 5.5 2805.3019 15 5.5 2805.3019 15 5.5 2805.3019 16 5.5 2805.3019 16 5.5 2805.3019 21 5.5 2805.3019 21 5.5 2805.3019 29 5.5 2805.3019 29 5.5 2805.3019 90 5.5 2805.3019 90 5.5 

2805.3021 5.5 2805.3021 5.5 2805.3021 5.5 2805.3029 5.5 2805.3029 5.5 2805.3029 5.5 

28053090 --- Other 5.5 5.5 5.5 28054000 - Mercury 5.5 2805.4000 5.5 5.5 2805.4000 5.5 5.5 2805.4000 5.5 2806 Hydrogen chloride (hydrochloric acid); 28.06 28.06 28.06 28061000 - Hydrogen chloride (hydrochloric acid) 5.5 2806.1000 5.5 5.5 2806.1000 5.5 5.5 2806.1000 5.5 28062000 - Chlorosulphuric acid 5.5 2806.2000 5.5 5.5 2806.2000 5.5 5.5 2806.2000 5.5 2807 Sulphuric acid; oleum: 28.07 28.07 28.07 28070000 Sulphuric acid; oleum 5.5 2807.0000 5.5 5.5 2807.0000 5.5 5.5 2807.0000 5.5 

2807.0000 10 5.5 2807.0000 10 5.5 2807.0000 10 5.5 2807.0000 90 5.5 2807.0000 90 5.5 2807.0000 90 5.5 

2808 Nitric acid; sulphonitric acids: 28.08 28.08 28.08 28080000 Nitric acid; sulphonitric acids 5.5 2808.0000 5.5 5.5 2808.0000 5.5 5.5 2808.0000 5.5 

2808.0000 10 5.5 2808.0000 10 5.5 2808.0000 90 5.5 2808.0000 90 5.5 

2809 Diphosphorus pentaoxide; phosphoric acid 28.09 28.09 28.09 28091000 - Diphosphorus pentaoxide 1 2809.1000 1 1 2809.1000 1 1 2809.1000 1 

- Phosphoric acid and polyphosphoric 

28092010 --- Phosphoric acid, metaphosphoric acid 1 2809.2010 1 1 2809.2010 1 1 2809.2010 1 28092090 --- Other 5.5 2809.2090 5.5 5.5 2809.2090 5.5 5.5 2809.2090 5.5 2810 Oxides of boron; boric acids: 28.10 28.10 28.10 28100010 --- Oxides of boron 5.5 2810.0010 5.5 5.5 2810.0010 5.5 5.5 2810.0010 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

28100020 --- Boric acids 5.5 2810.0020 5.5 5.5 2810.0020 5.5 5.5 2810.0020 5.5 2811 Other inorganic acids and other inorganic 28.11 28.11 28.11 

- Other inorganic acids:

28111100 -- Hydrofluoric acid 5.5 2811.1100 5.5 5.5 2811.1100 5.5 5.5 2811.1100 5.5 

-- Other:

28111910 ---Hydrocyanic acid 5.5 2811.1910 5.5 5.5 2811.1910 5.5 5.5 2811.1910 5.5 28111990 ---Other 5.5 2811.1990 5.5 5.5 2811.1990 5.5 5.5 2811.1990 5.5 

2811.1990 10 5.5 2811.1990 20 5.5 2811.1990 90 5.5 

- Other inorganic oxygen compounds of 

28112100 -- Carbon dioxide 5.5 2811.2100 5.5 5.5 2811.2100 5.5 5.5 2811.2100 5.5 28112200 -- Silicon dioxide 5.5 2811.2200 5.5 5.5 2811.2200 5.5 5.5 2811.2200 5.5 28112300 -- Sulphur dioxid 5.5 2811.2300 5.5 5.5 2811.2300 5.5 5.5 2811.2300 5.5 28112900 -- Other 5.5 2811.2900 5.5 5.5 2811.2900 5.5 5.5 2811.2900 5.5 

2811.2900 10 5.5 2811.2900 10 5.5 2811.2900 10 5.5 2811.2900 90 5.5 2811.2900 20 5.5 2811.2900 20 5.5 

2811.2900 90 5.5 2811.2900 90 5.5 

2812 Halides and halide oxides of non-metals: 28.12 28.12 28.12 

- Chlorides and chloride oxides:

28121010 --- Sulphoxides chloride 5.5 2812.1010 5.5 5.5 2812.1010 5.5 5.5 2812.1010 5.5 28121020 ---Phosphorus oxychloride (phosphoryl 5.5 2812.1020 5.5 5.5 2812.1020 5.5 5.5 2812.1020 5.5 28121030 ---Carbonyl dichloride (phosgene) 5.5 2812.1030 5.5 5.5 2812.1030 5.5 5.5 2812.1030 5.5 

---Other chlorides of non-metals:

28121041 ----Sulfur monochloride 5.5 2812.1041 5.5 5.5 2812.1041 5.5 5.5 2812.1041 5.5 28121042 ----Sulfur dichloride 5.5 2812.1042 5.5 5.5 2812.1042 5.5 5.5 2812.1042 5.5 28121043 ----Phosphorus trichloride 5.5 2812.1043 5.5 5.5 2812.1043 5.5 5.5 2812.1043 5.5 28121044 ----Arsenic trichloride 5.5 2812.1044 5.5 5.5 2812.1044 5.5 5.5 2812.1044 5.5 28121045 ----Phosphorus pentachloride 5.5 2812.1045 5.5 5.5 2812.1045 5.5 5.5 2812.1045 5.5 28121049 ----Other 5.5 2812.1049 5.5 5.5 2812.1049 5.5 5.5 2812.1049 5.5 28121090 --- Other 5.5 2812.1090 5.5 5.5 2812.1090 5.5 5.5 2812.1090 5.5 28129000 - Other 5.5 2812.9000 5.5 5.5 2812.9000 5.5 5.5 2812.9000 5.5 

2812.9000 10 5.5 2812.9000 10 5.5 

2812.9000 20 5.5 2812.9000 30 5.5 

2812.9000 90 5.5 2812.9000 90 5.5 

2813 Sulphides of non-metals; commercial 28.13 28.13 28.13 28131000 - Carbon disulphide 5.5 2813.1000 5.5 5.5 2813.1000 5.5 5.5 2813.1000 5.5 28139000 - Other 5.5 2813.9000 5.5 5.5 2813.9000 5.5 5.5 2813.9000 5.5 

2813.9000 10 5.5 2813.9000 10 5.5 2813.9000 10 5.5 2813.9000 90 5.5 2813.9000 90 5.5 2813.9000 90 5.5 

2814 Ammonia, anhydrous or in aqueous 28.14 28.14 28.14 28141000 Anhydrous ammonia 5.5 2814.1000 5.5 5.5 2814.1000 5.5 5.5 2814.1000 5.5 28142000 Ammonia in aqueous solution 5.5 2814.2000 5.5 5.5 2814.2000 5.5 5.5 2814.2000 5.5 2815 Sodium hydroxide (caustic soda); potassium 28.15 28.15 28.15 

- Sodium hydroxide (caustic soda):

28151100 -- Solid 10 2815.1100 10 10 2815.1100 10 10 2815.1100 10 28151200 -- In aqueous solution (soda lye or liquid 8 2815.1200 8 8 2815.1200 8 8 2815.1200 8 28152000 - Potassium hydroxide (caustic potash) 5.5 2815.2000 5.5 5.5 2815.2000 5.5 5.5 2815.2000 5.5 28153000 - Peroxides of sodium or potassium 5.5 2815.3000 5.5 5.5 2815.3000 5.5 5.5 2815.3000 5.5 2816 Hydroxide and peroxide of magnesium; 28.16 28.16 28.16 28161000 - Hydroxide and peroxide of magnesium 5.5 2816.1000 5.5 5.5 2816.1000 5.5 5.5 2816.1000 5.5 28162000 - Oxide, hydroxide and peroxide of 5.5 5.5 5.5 28163000 - Oxide, hydroxide and peroxide of barium 5.5 5.5 5.5 

2816.4000 5.5 2816.4000 5.5 2816.4000 5.5 

2817 Zinc oxide; zinc peroxide: 28.17 28.17 28.17 28170010 --- Zinc oxide 5.5 2817.0010 5.5 5.5 2817.0010 5.5 5.5 2817.0010 5.5 28170090 --- Zinc peroxide 5.5 2817.0090 5.5 5.5 2817.0090 5.5 5.5 2817.0090 5.5 2818 Artificial corundum, whether or not 28.18 28.18 28.18 28181000 - Artificial corundum, whether or not 5.5 2818.1000 5.5 5.5 2818.1000 5.5 5.5 2818.1000 5.5 28182000 - Aluminum oxide, other than artificial 10 2818.2000 10 8 2818.2000 8 8 2818.2000 8 28183000 - Aluminum hydroxide 5.5 2818.3000 5.5 5.5 2818.3000 5.5 5.5 2818.3000 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2819 Chromium oxides and hydroxides: 28.19 28.19 28.19 28191000 - Chromium trioxide 5.5 2819.1000 5.5 5.5 2819.1000 5.5 5.5 2819.1000 5.5 28199000 - Other 5.5 2819.9000 5.5 5.5 2819.9000 5.5 5.5 2819.9000 5.5 2820 Manganese oxide: 28.20 28.20 28.20 28201000 - Manganese dioxide 5.5 2820.1000 5.5 5.5 2820.1000 5.5 5.5 2820.1000 5.5 28209000 - Other 5.5 2820.9000 5.5 5.5 2820.9000 5.5 5.5 2820.9000 5.5 2821 Iron oxides and hydroxides; earth colours 28.21 28.21 28.21 28211000 - Iron oxides and hydroxide 5.5 2821.1000 5.5 5.5 2821.1000 5.5 5.5 2821.1000 5.5 28212000 - Earth colours 5.5 2821.2000 5.5 5.5 2821.2000 5.5 5.5 2821.2000 5.5 2822 Cobalt oxides and hydroxides; commercial 28.22 28.22 28.22 28220000 Cobalt oxides and hydroxides; commercial 5.5 2822.0000 5.5 5.5 5.5 

2822.0010 5.5 2822.0010 5.5 2822.0090 5.5 2822.0090 5.5 

2823 Titanium oxides: 28.23 28.23 28.23 28230000 Titanium oxides 5.5 2823.0000 5.5 5.5 2823.0000 5.5 5.5 2823.0000 5.5 2824 Lead oxides; red lead and orange lead: 28.24 28.24 28.24 28241000 - Lead monoxide (litharge, massicot) 5.5 2824.1000 5.5 5.5 2824.1000 5.5 5.5 2824.1000 5.5 28242000 - Red lead and orange lead 5.5 2824.2000 5.5 5.5 2824.2000 5.5 5.5 2824.2000 5.5 28249000 - Other 5.5 2824.9000 5.5 5.5 2824.9000 5.5 5.5 2824.9000 5.5 2825 Hydrazine and hydroxylamine and their 28.25 28.25 28.25 

- Hydrazine and hydroxylamine and their 

28251010 --- Hydrazine hydrate 5.5 2825.1010 5.5 5.5 2825.1010 5.5 5.5 2825.1010 5.5 

2825.1010 10 5.5 2825.1010 10 5.5 2825.1010 90 5.5 2825.1010 90 5.5 

28251090 --- Other 5.5 2825.1090 5.5 5.5 2825.1090 5.5 5.5 2825.1090 5.5 

- Lithium oxide and hydroxide:

28252010 --- Lithium hydroxide 5.5 2825.2010 5.5 5.5 2825.2010 5.5 5.5 2825.2010 5.5 28252090 --- Other 5.5 2825.2090 5.5 5.5 2825.2090 5.5 5.5 2825.2090 5.5 

- Vanadium oxides and hydroxides:

28253010 --- Divanadium pentaoxide 5.5 2825.3010 5.5 5.5 2825.3010 5.5 5.5 2825.3010 5.5 28253090 --- Other 5.5 2825.3090 5.5 5.5 2825.3090 5.5 5.5 2825.3090 5.5 28254000 - Nickel oxides and hydroxides 5.5 2825.4000 5.5 5.5 2825.4000 5.5 5.5 2825.4000 5.5 28255000 - Copper oxides and hydroxides 5.5 2825.5000 5.5 5.5 2825.5000 5.5 5.5 2825.5000 5.5 28256000 - Germanium oxides and zirconium dioxide 5.5 2825.6000 5.5 5.5 2825.6000 5.5 5.5 2825.6000 5.5 28257000 - Molybdenum oxides and hydroxides 5.5 2825.7000 5.5 5.5 2825.7000 5.5 5.5 2825.7000 5.5 28258000 - Antimony oxides 5.5 2825.8000 5.5 5.5 2825.8000 5.5 5.5 2825.8000 5.5 

- Other:--- Tungsten oxides and hydroxides:

28259011 ---- Tungstic acid 5.5 2825.9011 5.5 5.5 2825.9011 5.5 5.5 2825.9011 5.5 28259012 ---- Tungstic oxide 5.5 2825.9012 5.5 5.5 2825.9012 5.5 5.5 2825.9012 5.5 28259019 ---- Other 5.5 2825.9019 5.5 5.5 2825.9019 5.5 5.5 2825.9019 5.5 

2825.9019 10 5.5 2825.9019 10 5.5 2825.9019 10 5.5 2825.9019 90 5.5 2825.9019 90 5.5 2825.9019 90 5.5 

28259090 --- Other 5.5 2825.9090 5.5 5.5 2825.9090 5.5 5.5 2825.9090 5.5 

2825.9090 10 5.5 2825.9090 10 5.52825.9090 90 5.5 2825.9090 90 5.5

2826 Fluorides; fluorosilicates, fluoroaluminates 28.26 28.26 28.26 

- Fluorides:

28261100 -- Of ammonium or of sodium 5.5 2826.1100 5.5 5.5 2826.1100 5.5 5.5 2826.1100 5.5 

2826.1100 10 5.5 2826.1100 10 5.52826.1100 20 5.5 2826.1100 20 5.52826.1100 30 5.5 2826.1100 30 5.52826.1100 90 5.5 2826.1100 90 5.5

28261200 -- Of aluminum 5.5 2826.1200 5.5 5.5 2826.1200 5.5 5.5 2826.1200 5.5 28261900 -- Other 5.5 2826.1900 5.5 5.5 2826.1900 5.5 5.5 2826.1900 5.5 

2826.1900 10 5.5 2826.1900 10 5.52826.1900 20 5.5 2826.1900 20 5.5

2826.1900 30 5.5

2826.1900 90 5.5 2826.1900 90 5.5

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

28262000 - Fluorosilicates of sodium or of potassium 5.5 2826.2000 5.5 5.5 2826.2000 5.5 5.5 2826.2000 5.5 28263000 - Sodium hexafluoroaluminate (synthetic 5.5 2826.3000 5.5 5.5 2826.3000 5.5 5.5 2826.3000 5.5 28269000 - Other 5.5 2826.9000 5.5 5.5 2826.9000 5.5 5.5 2826.9000 5.5 

2826.9000 10 5.5 2826.9000 10 5.5 2826.9000 10 5.5 

2826.9000 20 5.5 2826.9000 20 5.5

2826.9000 30 5.5 

2826.9000 90 5.5 2826.9000 90 5.5 2826.9000 90 5.5 

2827 Chlorides, chloride oxides and chloride 28.27 28.27 28.27 

- Ammonium chloride:

28271010 --- For use as fertilizer 4 2827.1010 4 4 2827.1010 4 4 2827.1010 4 28271090 --- Other 5.5 2827.1090 5.5 5.5 2827.1090 5.5 5.5 2827.1090 5.5 28272000 - Calcium chloride 5.5 2827.2000 5.5 5.5 2827.2000 5.5 5.5 2827.2000 5.5 

- Other chlorides:

28273100 -- Of magnesium 5.5 2827.3100 5.5 5.5 2827.3100 5.5 5.5 2827.3100 5.5 28273200 -- Of aluminum 5.5 2827.3200 5.5 5.5 2827.3200 5.5 5.5 2827.3200 5.5 28273300 -- Of iron 5.5 2827.3300 5.5 5.5 2827.3300 5.5 5.5 2827.3300 5.5 28273400 -- Of cobalt 5.5 2827.3400 5.5 5.5 2827.3400 5.5 5.5 2827.3400 5.5 28273500 -- Of nickel 5.5 2827.3500 5.5 5.5 2827.3500 5.5 5.5 2827.3500 5.5 28273600 -- Of zinc 5.5 2827.3600 5.5 5.5 2827.3600 5.5 5.5 2827.3600 5.5 28273800 -- Of barium 5.5 5.5 5.5 

-- Other:

28273910 --- Lithium chloride 5.5 2827.3910 5.5 5.5 2827.3910 5.5 5.5 2827.3910 5.5 

2827.3920 5.5 2827.3920 5.5 2827.3920 5.5 

28273990 --- Other 5.5 2827.3990 5.5 5.5 2827.3990 5.5 5.5 2827.3990 5.5 

2827.3990 10 5.52827.3990 90 5.5

- Chloride oxides and chloride hydroxides:

28274100 -- Of copper 5.5 2827.4100 5.5 5.5 2827.4100 5.5 5.5 2827.4100 5.5 28274900 -- Other 5.5 2827.4900 5.5 5.5 2827.4900 5.5 5.5 2827.4900 5.5 

- Bromides and bromide oxides:

28275100 -- Bromides of sodium or of potassium 5.5 2827.5100 5.5 5.5 2827.5100 5.5 5.5 2827.5100 5.5 28275900 -- Other 5.5 2827.5900 5.5 5.5 2827.5900 5.5 5.5 2827.5900 5.5 

2827.5900 10 5.52827.5900 90 5.5

28276000 - Iodides and iodide oxides 5.5 2827.6000 5.5 5.5 2827.6000 5.5 5.5 2827.6000 5.5 

2827.6000 10 5.52827.6000 90 5.5

2828 Hypochlorites; commercial calcium 28.28 28.28 28.28 28281000 - Commercial calcium hypochlorite and 14 2828.1000 12 14 2828.1000 12 14 2828.1000 12 28289000 - Other 5.5 2828.9000 5.5 5.5 2828.9000 5.5 5.5 2828.9000 5.5 

2828.9000 10 5.5 2828.9000 10 5.52828.9000 90 5.5 2828.9000 90 5.5

2829 Chlorates and perchlorates; bromates and 28.29 28.29 28.29 

- Chlorates:

28291100 -- Of sodium 13 2829.1100 12 13 2829.1100 12 13 2829.1100 12 

-- Other:

28291910 --- Potassium chlorate 5.5 2829.1910 5.5 5.5 2829.1910 5.5 5.5 2829.1910 5.5 28291990 --- Other 5.5 2829.1990 5.5 5.5 2829.1990 5.5 5.5 2829.1990 5.5 28299000 - Other 5.5 2829.9000 5.5 5.5 2829.9000 5.5 5.5 2829.9000 5.5 

2829.9000 10 5.5 2829.9000 10 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2829.9000 90 5.5 2829.9000 90 5.5 

2830 Sulphides; polysulphides: 28.30 28.30 28.30 

- Sodium sulphides:

28301010 --- Sodium sulphide 5.5 2830.1010 5.5 5.5 2830.1010 5.5 5.5 2830.1010 5.5 28301090 --- Other 5.5 2830.1090 5.5 5.5 2830.1090 5.5 5.5 2830.1090 5.5 28302000 - Zinc sulphide 5.5 2830.2000 5.5 5.5 2830.2000 5.5 5.5 2830.2000 5.5 28303000 - Cadmium sulphide 5.5 2830.3000 5.5 5.5 2830.3000 5.5 5.5 2830.3000 5.5 

- Other:

28309010 --- Mercury sulphide 5.5 2830.9010 5.5 5.5 2830.9010 5.5 5.5 2830.9010 5.5 28309020 --- Antimony sulphide 5.5 2830.9020 5.5 5.5 2830.9020 5.5 5.5 2830.9020 5.5 28309030 --- Cobalt sulphide 5.5 2830.9030 5.5 5.5 2830.9030 5.5 5.5 2830.9030 5.5 28309090 --- Other 5.5 2830.9090 5.5 5.5 2830.9090 5.5 5.5 2830.9090 5.5 2831 Dithionites and sulphoxylates: 28.31 28.31 28.31 28311000 - Of sodium 5.5 2831.1000 5.5 5.5 2831.1000 5.5 5.5 

2831.1010 5.5 2831.1020 5.5 

28319000 - Other 5.5 2831.9000 5.5 5.5 2831.9000 5.5 5.5 2831.9000 5.5 2832 Sulphites; thiosulphates: 28.32 28.32 28.32 28321000 - Sodium sulphites 5.5 2832.1000 5.5 5.5 2832.1000 5.5 5.5 2832.1000 5.5 28322000 - Other sulphites 5.5 2832.2000 5.5 5.5 2832.2000 5.5 5.5 2832.2000 5.5 28323000 - Thiosulphates 5.5 2832.3000 5.5 5.5 2832.3000 5.5 5.5 2832.3000 5.5 2833 Sulphates; alum; peroxosulphates 28.33 28.33 28.33 

- Sodium sulphates;

28331100 -- Disodium sulphate 5.5 2833.1100 5.5 5.5 2833.1100 5.5 5.5 2833.1100 5.5 28331900 -- Other 5.5 2833.1900 5.5 5.5 2833.1900 5.5 5.5 2833.1900 5.5 

- Other sulphates:

28332100 -- Of magnesium 5.5 2833.2100 5.5 5.5 2833.2100 5.5 5.5 2833.2100 5.5 28332200 -- Of aluminum 5.5 2833.2200 5.5 5.5 2833.2200 5.5 5.5 2833.2200 5.5 28332300 -- Of chromium 5.5 2833.2300 5.5 5.5 2833.2300 5.5 5.5 2833.2300 5.5 28332400 -- Of nickel 5.5 2833.2400 5.5 5.5 2833.2400 5.5 5.5 2833.2400 5.5 28332500 -- Of copper 5.5 2833.2500 5.5 5.5 2833.2500 5.5 5.5 2833.2500 5.5 28332600 -- Of zinc 5.5 2833.2600 5.5 5.5 2833.2600 5.5 5.5 2833.2600 5.5 28332700 -- Of barium 5.5 2833.2700 5.5 5.5 2833.2700 5.5 5.5 2833.2700 5.5 

-- Other:

28332910 --- Ferrous sulphate 5.5 2833.2910 5.5 5.5 2833.2910 5.5 5.5 2833.2910 5.5 28332990 --- Other 5.5 2833.2990 5.5 5.5 2833.2990 5.5 5.5 2833.2990 5.5 

2833.2990 10 5.52833.2990 90 5.5

- Alum:

28333010 --- Potassium aluminum sulfate 5.5 2833.3010 5.5 5.5 2833.3010 5.5 5.5 2833.3010 5.5 28333090 --- Other 5.5 2833.3090 5.5 5.5 2833.3090 5.5 5.5 2833.3090 5.5 28334000 - Peroxosulphates (persulphates) 5.5 2833.4000 5.5 5.5 2833.4000 5.5 5.5 2833.4000 5.5 

2833.4000 10 5.5 2833.4000 10 5.52833.4000 90 5.5 2833.4000 90 5.5

2834 Nitrites; nitrates: 28.34 28.34 28.34 28341000 - Nitrites 5.5 2834.1000 5.5 5.5 2834.1000 5.5 5.5 2834.1000 5.5 

- Nitrates:-- Of potassium:

28342110 --- For use as fertilizer 4 2834.2110 4 4 2834.2110 4 4 2834.2110 4 28342190 --- Other 5.5 2834.2190 5.5 5.5 2834.2190 5.5 5.5 2834.2190 5.5 28342200 -- Of bismuth 5.5 5.5 5.5 

-- Other:

28342910 --- Of cobalt 5.5 2834.2910 5.5 5.5 2834.2910 5.5 5.5 2834.2910 5.5 28342990 --- Other 5.5 2834.2990 5.5 5.5 2834.2990 5.5 5.5 2834.2990 5.5 

2834.2990 10 5.52834.2990 90 5.5

2835 Phosphinates (hypophosphites), 28.35 28.35 28.35 28351000 - Phosphinates (hypophosphites) and 5.5 2835.1000 5.5 5.5 2835.1000 5.5 5.5 2835.1000 5.5 

- Phosphates:

28352200 -- Of mono- or disodium 5.5 2835.2200 5.5 5.5 2835.2200 5.5 5.5 2835.2200 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

28352300 -- Of trisodium 5.5 2835.2300 5.5 5.5 2835.2300 5.5 5.5 2835.2300 5.5 28352400 -- Of potassium 5.5 2835.2400 5.5 5.5 2835.2400 5.5 5.5 2835.2400 5.5 

2835.2400 10 5.5 2835.2400 10 5.52835.2400 90 5.5 2835.2400 90 5.5

28352500 -- Calcium hydrogenorthophosphate 5.5 2835.2500 5.5 5.5 2835.2500 5.5 5.5 2835.2500 5.5 28352600 -- Other phosphates of calcium 5.5 2835.2600 5.5 5.5 2835.2600 5.5 5.5 2835.2600 5.5 28352900 -- Other 5.5 2835.2900 5.5 5.5 2835.2900 5.5 5.5 2835.2900 5.5 

- Polyphosphates: 2835.2900 10 5.5 2835.2900 10 5.5

2835.2900 20 5.5 2835.2900 20 5.52835.2900 90 5.5 2835.2900 90 5.5

28353100 -- Sodium triphosphate (sodium 5.5 2835.3100 5.5 5.5 2835.3100 5.5 5.5 2835.3100 5.5 28353900 -- Other 5.5 2835.3900 5.5 5.5 2835.3900 5.5 5.5 2835.3900 5.5 

2835.3900 10 5.5 2835.3900 10 5.52835.3900 20 5.5 2835.3900 20 5.52835.3900 30 5.5 2835.3900 30 5.52835.3900 90 5.5 2835.3900 90 5.5

2836 Carbonates; peroxocarbonates 28.36 28.36 28.36 28361000 - Commercial ammonium carbonate and 5.5 2836.1000 5.5 5.5 2836.1000 5.5 5.5 2836.1000 5.5 28362000 - Disodium carbonate 5.5 2836.2000 5.5 5.5 2836.2000 5.5 5.5 2836.2000 5.5 28363000 - Sodium hydrogencarbonate (sodium 5.5 2836.3000 5.5 5.5 2836.3000 5.5 5.5 2836.3000 5.5 28364000 - Potassium carbonates 5.5 2836.4000 5.5 5.5 2836.4000 5.5 5.5 2836.4000 5.5 28365000 - Calcium carbonate 5.5 2836.5000 5.5 5.5 2836.5000 5.5 5.5 2836.5000 5.5 28366000 - Barium carbonate 5.5 2836.6000 5.5 5.5 2836.6000 5.5 5.5 2836.6000 5.5 28367000 - Lead carbonate 5.5 2836.7000 5.5 5.5 2836.7000 5.5 5.5 2836.7000 5.5 

- Other:

28369100 -- Lithium carbonates 5.5 2836.9100 5.5 5.5 2836.9100 5.5 5.5 2836.9100 5.5 28369200 -- Strontium carbonate 5.5 2836.9200 5.5 5.5 2836.9200 5.5 5.5 2836.9200 5.5 

-- Other:

28369910 --- Magnesium carbonate 5.5 2836.9910 5.5 5.5 2836.9910 5.5 5.5 2836.9910 5.5 28369920 --- Basic lead carbonate (white lead) 5.5 5.5 5.5 28369930 --- Cobalt carbonate 5.5 2836.9930 5.5 5.5 2836.9930 5.5 5.5 2836.9930 5.5 28369990 --- Other 5.5 2836.9990 5.5 5.5 2836.9990 5.5 5.5 2836.9990 5.5 

2836.9990 10 5.5 2836.9990 10 5.52836.9990 90 5.5 2836.9990 90 5.5

2837 Cyanides, cyanide oxides and complex 28.37 28.37 28.37 

- Cyanides and cyanide oxides:-- Of sodium:

28371110 --- Sodium cyanide 5.5 2837.1110 5.5 5.5 2837.1110 5.5 5.5 2837.1110 5.5 28371120 --- Sodium cyanide oxide 5.5 2837.1120 5.5 5.5 2837.1120 5.5 5.5 2837.1120 5.5 

-- Other:

28371910 --- Potassium cyanide 5.5 2837.1910 5.5 5.5 2837.1910 5.5 5.5 2837.1910 5.5 28371990 --- Other 5.5 2837.1990 5.5 5.5 2837.1990 5.5 5.5 2837.1990 5.5 

2837.1990 10 5.5 2837.1990 10 5.5

2837.1990 11 5.5 2837.1990 12 5.5 2837.1990 13 5.5 2837.1990 14 5.5 

2837.1990 90 5.5 2837.1990 90 5.5 2837.1990 90 5.5 

28372000 - Complex cyanides 5.5 2837.2000 5.5 5.5 2837.2000 5.5 5.5 2837.2000 5.5 

2837.2000 11 5.5 2837.2000 12 5.5 2837.2000 90 5.5 

2838 Fulminates, cyanates and thiocyanates: 28.38 28.38 28.3828380000 Fulminates, cyanates and thiocyanates 5.5 2838.0000 5.5 5.5 2838.0000 5.5 5.5 2838.0000 5.5 

2838.0000 10 5.52838.0000 90 5.5

2839 Silicates; commercial alkali metal silicates: 28.39 28.39 28.39 

- Of sodium:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

28391100 -- Sodium metasilicates 5.5 2839.1100 5.5 5.5 2839.1100 5.5 5.5 2839.1100 5.5 28391900 -- Other 5.5 2839.1900 5.5 5.5 2839.1900 5.5 5.5 2839.1900 5.5 28392000 - Of potassium 5.5 2839.2000 5.5 5.5 2839.2000 5.5 5.5 2839.2000 5.5 28399000 -Other 5.5 2839.9000 5.5 5.5 2839.9000 5.5 5.5 2839.9000 5.5 

2839.9000 10 5.5 2839.9000 90 5.5 

2840 Borate; peroxoborates (perborates): 28.40 28.40 28.40 

- Disodium tetraborate (refined borax):

28401100 -- Anhydrous 5.5 2840.1100 5.5 5.5 28401100 5.5 5.5 2840.1100 5.5 28401900 -- Other 5.5 2840.1900 5.5 5.5 28401900 5.5 5.5 2840.1900 5.5 28402000 - Other borate 5.5 2840.2000 5.5 5.5 28402000 5.5 5.5 2840.2000 5.5 28403000 - Peroxoborates (perborates) 5.5 2840.3000 5.5 5.5 28403000 5.5 5.5 2840.3000 5.5 2841 Salts of oxometallic or peroxometallic acids: 28.41 28.41 28.41 28411000 - Aluminates 5.5 2841.1000 5.5 5.5 2841.1000 5.5 5.5 2841.1000 5.5 28412000 - Chromates of zinc or of lead 5.5 2841.2000 5.5 5.5 2841.2000 5.5 5.5 2841.2000 5.5 28413000 - Sodium dichromate 5.5 2841.3000 5.5 5.5 2841.3000 5.5 5.5 2841.3000 5.5 28414000 - Potassium dichromate 5.5 5.5 5.5 28415000 - Other chromattes and dichromates; 5.5 2841.5000 5.5 5.5 2841.5000 5.5 5.5 2841.5000 5.5 

- Manganites, manganates and 

28416100 -- Potassium permanganate 5.5 2841.6100 5.5 5.5 2841.6100 5.5 5.5 2841.6100 5.5 28416900 -- Other 5.5 2841.6900 5.5 5.5 2841.6900 5.5 5.5 2841.6900 5.5 

- Molybdates:

28417010 --- Ammonium molybdate 5.5 2841.7010 5.5 5.5 2841.7010 5.5 5.5 2841.7010 5.5 28417090 --- Other 5.5 2841.7090 5.5 5.5 2841.7090 5.5 5.5 2841.7090 5.5 

- Tungstates (wolframates):

28418010 --- Ammonium paratungstate 5.5 2841.8010 5.5 5.5 2841.8010 5.5 5.5 2841.8010 5.5 28418020 --- Sodium tungstate 5.5 2841.8020 5.5 5.5 2841.8020 5.5 5.5 2841.8020 5.5 28418030 --- Calcium tungstate 5.5 2841.8030 5.5 5.5 2841.8030 5.5 5.5 2841.8030 5.5 28418040 ---Ammonium metatungstate 5.5 2841.8040 5.5 5.5 2841.8040 5.5 5.5 2841.8040 5.5 28418090 --- Other 5.5 2841.8090 5.5 5.5 2841.8090 5.5 5.5 2841.8090 5.5 28419000 - Other 5.5 2841.9000 5.5 5.5 2841.9000 5.5 5.5 2841.9000 5.5 

2841.9000 10 2841.9000 10 5.52841.9000 90 2841.9000 90 5.5 

2842 Other salts of inorganic acids or 28.42 28.42 28.42 28421000 - Double or complex silicates 5.5 2842.1000 5.5 5.5 2842.1000 5.5 5.5 2842.1000 5.5 28429000 - Other 5.5 2842.9000 5.5 5.5 2842.9000 5.5 5.5 2842.9000 5.5 

2842.9000 11 5.52842.9000 12 5.52842.9000 13 5.52842.9000 14 5.52842.9000 15 5.52842.9000 16 5.52842.9000 17 5.52842.9000 18 5.52842.9000 19 5.52842.9000 21 5.52842.9000 22 5.52842.9000 23 5.52842.9000 90 5.5

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2843 Colloidal precious metals; inorganic or 28.43 28.43 28.43 28431000 - Colloidal precious metals 5.5 2843.1000 5.5 5.5 2843.1000 5.5 5.5 2843.1000 5.5 

- Silver compounds:

28432100 -- Silver nitrate 5.5 2843.2100 5.5 5.5 2843.2100 5.5 5.5 2843.2100 5.5 28432900 -- Other 5.5 2843.2900 5.5 5.5 2843.2900 5.5 5.5 2843.2900 5.5 

2843.2900 10 5.5 2843.2900 10 5.5 2843.2900 10 5.5 2843.2900 90 5.5 2843.2900 90 5.5 2843.2900 90 5.5 

28433000 - Gold compounds 5.5 2843.3000 5.5 5.5 2843.3000 5.5 5.5 2843.3000 5.5 

2843.3000 10 5.5 2843.3000 10 5.5 2843.3000 10 5.5 2843.3000 90 5.5 2843.3000 90 5.5 2843.3000 90 5.5 

28439000 - Other compounds; amalgams 5.5 2843.9000 5.5 5.5 2843.9000 5.5 5.5 2843.9000 5.5 

2843.9000 10 5.5 2843.9000 20 5.5 2843.9000 30 5.5 2843.9000 90 5.5 

2844 Radioactive chemical elements and 28.44 28.44 28.44 28441000 - Natural uranium and its compounds; 5.5 2844.1000 5.5 5.5 2844.1000 5.5 5.5 2844.1000 5.5 28442000 - Uranium enriched in U235 and its 5.5 2844.2000 5.5 5.5 2844.2000 5.5 5.5 2844.2000 5.5 28443000 - Uranium depleted in U235 and its 5.5 2844.3000 5.5 5.5 2844.3000 5.5 5.5 2844.3000 5.5 

- Radioactive elements and isotopes and 

28444010 --- Radium and its salts 4 2844.4010 4 4 2844.4010 4 4 2844.4010 4 

2844.4010 10 4 2844.4010 10 4 2844.4010 90 4 2844.4010 90 4 

28444020 --- Cobalt and its salts 4 2844.4020 4 4 2844.4020 4 4 2844.4020 4 28444090 --- Other 5.5 2844.4090 5.5 5.5 2844.4090 5.5 5.5 2844.4090 5.5 

2844.4090 10 5.5 2844.4090 10 5.5 2844.4090 90 5.5 2844.4090 90 5.5 

28445000 - pent (irradiated) fuel elements (cartridges) 5.5 2844.5000 5.5 5.5 2844.5000 5.5 5.5 2844.5000 5.5 2845 Isotopes other than those of heading 28.45 28.45 28.45 28451000 - Heavy water (deuterium oxide) 5.5 2845.1000 5.5 5.5 2845.1000 5.5 5.5 2845.1000 5.5 

2845.1000 10 5.52845.1000 90 5.5

28459000 - Other 5.5 2845.9000 5.5 5.5 2845.9000 5.5 5.5 2845.9000 5.5 

2845.9000 10 5.5 2845.9000 10 5.5 2845.9000 20 5.5 2845.9000 20 5.5 2845.9000 30 5.5 2845.9000 30 5.5 2845.9000 90 5.5 2845.9000 90 5.5 

2846 Compounds, inorganic or organic, of rare 28.46 28.46 28.46 

- Ceric compounds:

28461010 --- Ceric oxide 5.5 2846.1010 5.5 5.5 2846.1010 5.5 5.5 2846.1010 5.5 

2846.1020 5.5 2846.1020 5.5 2846.1020 5.5 2846.1030 5.5 2846.1030 5.5 2846.1030 5.5 

28461090 --- Other 5.5 2846.1090 5.5 5.5 2846.1090 5.5 5.5 2846.1090 5.5 

2846.1090 10 5.5 2846.1090 90 5.5 

- Other:--- Rare-earth oxides (other than cerium 

28469011 ---- Yttrium oxide 5.5 2846.9011 5.5 5.5 2846.9011 5.5 5.5 2846.9011 5.5 

2846.9012 5.5 2846.9012 5.5 2846.9012 5.5 2846.9013 5.5 2846.9013 5.5 2846.9013 5.5 2846.9014 5.5 2846.9014 5.5 2846.9014 5.5 

28469019 ---- Other 5.5 2846.9019 5.5 5.5 2846.9019 5.5 5.5 2846.9019 5.5 

2846.9019 10 5.5 2846.9019 10 5.52846.9019 20 5.5 2846.9019 20 5.5 2846.9019 30 5.5 2846.9019 30 5.5 2846.9019 40 5.5 2846.9019 40 5.5 2846.9019 50 5.5 2846.9019 50 5.5 2846.9019 60 5.5 2846.9019 60 5.52846.9019 70 5.5 2846.9019 70 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2846.9019 80 5.5 2846.9019 80 5.5 2846.9019 90 5.5 2846.9019 90 5.5 

28469028 --- Rare-earth chlorides 5.5 2846.9028 5.5 5.5 2846.9028 5.5 5.5 2846.9028 5.5 

2846.9029 5.5 2846.9029 5.5 2846.9029 5.5 2846.9030 5.5 2846.9030 5.5 2846.9030 5.5 

5.5 2846.9030 10 5.5 5.5 2846.9030 10 5.5 

2846.9030 20 5.5 2846.9030 20 5.52846.9030 90 5.5 2846.9030 90 5.5

28469030 --- Rare-earth fluorides 5.5 2846.9048 5.5 2846.9048 5.5 2846.9048 5.5 

2846.9049 5.5 2846.9049 5.5 2846.9049 5.5 2846.9090 5.5 2846.9090 5.5 2846.9090 5.5 

5.5 2846.9090 10 5.5 5.5 2846.9090 10 5.5 

2846.9090 20 5.5 2846.9090 20 5.52846.9090 90 5.5 2846.9090 90 5.5

28469090 --- Other 5.5 28.47 5.5 28.47 5.5 28.47 2847 Hydrogen peroxide, whether or not 2847.0000 5.5 2847.0000 5.5 2847.0000 5.5 28470000 Hydrogen peroxide, whether or not 5.5 28.48 5.5 28.48 5.5 28.48 2848 Phosphides, whether or not chemically 2848.0000 5.5 2848.0000 5.5 2848.0000 5.5 

2848.0000 10 5.5 2848.0000 90 5.5 

28480000 Phosphides, whether or not chemically 5.5 28.49 5.5 28.49 5.5 28.49 2849 Carbides, whether or not chemically 2849.1000 5.5 2849.1000 5.5 2849.1000 5.5 28491000 - Of calcium 5.5 2849.2000 5.5 5.5 2849.2000 5.5 5.5 2849.2000 5.5 28492000 - Of silicon 5.5 5.5 5.5 

- Other: 2849.9010 5.5 2849.9010 5.5 2849.9010 5.5 

28499010 --- Of boron 5.5 2849.9020 5.5 5.5 2849.9020 5.5 5.5 2849.9020 5.5 

5.5 2849.9020 10 5.5 5.5 2849.9020 10 5.5 

2849.9020 90 5.5 2849.9020 90 5.5

28499020 ---Of tungsten 5.5 2849.9090 5.5 2849.9090 5.5 2849.9090 5.5 28499090 --- Other 5.5 28.50 5.5 28.50 5.5 28.50 2850 Hydrides, nitrides, azides, silicides and 2850.0000 5.5 2850.0000 5.5 2850.0000 5.5 28500000 Hydrides, nitrides, azides, silicides and 5.5 2850.0000 10 5.5 5.5 2850.0000 10 5.5 5.5 2850.0000 10 5.5 

2850.0000 90 5.5 2850.0000 90 5.5 2850.0000 90 5.5 28.51 28.51 28.51

2851 Other inorganic compounds (including 2851.0010 5.5 2851.0010 5.5 2851.0010 5.528510010 --- Distilled water for human consumption 5.5 2851.0020 5.5 5.5 2851.0020 5.5 5.5 2851.0020 5.5 28510020 ---Chlorocyanogen, cyanogen chloride: 5.5 2851.0090 5.5 5.5 2851.0090 5.5 5.5 2851.0090 5.5 28510090 --- Other 5.5 2851.0090 10 5.5 5.5 2851.0090 10 5.5 5.5 2851.0090 10 5.5 

2851.0090 20 5.52851.0090 30 5.5

2851.0090 90 5.5 2851.0090 90 5.5 2851.0090 90 5.529.01 29.01 29.01 

2901 Acyclic hydrocarbons: 4.3 2901.1000 4.3 3.2 2901.1000 3.2 2 2901.1000 2 29011000 - Saturated

- Unsaturated: 2 2901.2100 2 2 2901.2100 2 2 2901.2100 2 

29012100 -- Ethylene 2 2901.2200 2 2 2901.2200 2 2 2901.2200 2 29012200 -- Propene (propylene) 2 2901.2300 2 2 2901.2300 2 2 2901.2300 2 29012300 -- Butene (butylene) and isomers thereof 2 2901.2400 2 2 2901.2400 2 2 2901.2400 2 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

29012400 -- Buta-1, 3-diene and isoprene

-- Other: 2 2901.2910 2 2 2901.2910 2 2 2901.2910 2 

29012910 --- Isopentene 4 2901.2920 4 3 2901.2920 3 2 2901.2920 2 29012920 --- Acetylene 4.3 2901.2990 4.3 3.2 2901.2990 3.2 2 2901.2990 2 

2901.2990 10 2 2901.2990 90 2 

29012990 --- Other 29.02 29.02 29.02 2902 Cyclic hydrocarbons:

- Cyclanes, cyclenes and cycloterpenes: 4.3 2902.1100 4.3 3.2 2902.1100 3.2 2 2902.1100 2 

29021100 -- Cyclohexane 4.3 2902.1900 4.3 3.2 2902.1900 3.2 2 2902.1900 2 

2902.1900 11 2 2902.1900 12 2 2902.1900 90 2 

29021900 -- Other 3.3 2902.2000 3.3 2.7 2902.2000 2.7 2 2902.2000 2 29022000 - Benzene 4 2902.3000 4 3 2902.3000 3 2 2902.3000 2 29023000 - Toluene

- Xylenes: 4 2902.4100 4 3 2902.4100 3 2 2902.4100 2 

29024100 -- o-Xylene 3.3 2902.4200 3.3 2.7 2902.4200 2.7 2 2902.4200 2 29024200 -- m-Xylene 4 2902.4300 4 3 2902.4300 3 2 2902.4300 2 29024300 -- p-Xylene 4 2902.4400 4 3 2902.4400 3 2 2902.4400 2 29024400 -- Mixed xylene isomers 4.2 2902.5000 4.2 3 2902.5000 3 2 2902.5000 2 29025000 - Styrene 4.3 2902.6000 4.3 3.2 2902.6000 3.2 2 2902.6000 2 29026000 - Ethylbenzene 4.3 2902.7000 4.3 3.2 2902.7000 3.2 2 2902.7000 2 29027000 - Cumene

- Other: 2 2902.9010 2 2 2902.9010 2 2 2902.9010 2 

29029010 --- Tetrahydronaphthalene (tetralin) 4.7 2902.9020 4.7 3.3 2902.9020 3.3 2 2902.9020 2 29029020 --- Naphthalene 4.3 2902.9030 4.3 3.2 2902.9030 3.2 2 2902.9030 2 29029030 --- Dodecyl benzenes 4.3 2902.9090 4.3 3.2 2902.9090 3.2 2 2902.9090 2 

2902.9090 10 2 2902.9090 90 2 

29029090 --- Other 29.03 29.03 29.03 2903 Halogenated derivatives of hydrocarbons:

- Saturated chlorinated derivatives of 5.5 2903.1100 5.5 5.5 2903.1100 5.5 5.5 2903.1100 5.5 

29031100 -- Chloromethane (methyl chloride) and 8 2903.1200 8 8 2903.1200 8 8 2903.1200 8 29031200 -- Dichloromethane (methylene chloride) 2903.1200 10 8 2903.1200 10 8 2903.1200 10 8

2903.1200 90 8 2903.1200 90 8 2903.1200 90 8 

10 2903.1300 10 10 2903.1300 10 10 2903.1300 10 

29031300 -- Chloroform (trichloromethane) 8 2903.1400 8 8 2903.1400 8 8 2903.1400 8 29031400 -- Carbon tetrachloride 2903.1400 10 8 2903.1400 10 8 2903.1400 10 8 

2903.1400 90 8 2903.1400 90 8 2903.1400 90 8 

5.5 2903.1500 5.5 5.5 2903.1500 5.5 5.5 2903.1500 5.5 

29031500 -- 1,2-Dichloroethane (ethylene dichloride) 5.5 5.5 5.5 29031600 -- 1,2-Dichloropropane (propylene dich-

-- Other: 8 2903.1910 8 8 2903.1910 8 8 2903.1910 8 

29031910 --- 1,1,1-Trichloroethane (methyl- 2903.1910 10 8 2903.1910 10 8 2903.1910 10 8 

2903.1910 90 8 2903.1910 90 8 2903.1910 90 8 

5.5 2903.1990 5.5 5.5 2903.1990 5.5 5.5 2903.1990 5.5 

29031990 --- Other

- Unsaturated chlorinated derivatives of 

29032100 -- Vinyl chloride (chloroethylene) 5.5 2903.2100 5.5 5.5 2903.2100 5.5 5.5 2903.2100 5.5 29032200 -- Trichloroethylene 8 2903.2200 8 8 2903.2200 8 8 2903.2200 8 29032300 -- Tetrachloroethylene (perchloroethylene) 9 2903.2300 9 7.3 2903.2300 7.3 5.5 2903.2300 5.5 29032900 -- Other 5.5 2903.2900 5.5 5.5 2903.2900 5.5 5.5 

2903.2910 5.5 2903.2990 5.5 2903.2990 10 5.5 2903.2990 90 5.5 

- Fluorinated, brominated or iodinated 5.5 2903.3010 5.5 5.5 2903.3010 5.5 5.5 2903.3010 5.5 

29033010 ---1,1,3,3,3-Pentafluro-2-trifluromethyl-1- 5.5 2903.3090 5.5 5.5 2903.3090 5.5 5.5 2903.3090 5.5 29033090 ---Other 2903.3090 10 5.5 2903.3090 10 5.5 2903.3090 10 5.5

2903.3090 20 5.5 2903.3090 20 5.5 2903.3090 20 5.5

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2903.3090 90 5.5 2903.3090 30 5.5 2903.3090 30 5.5

2903.3090 90 5.5 2903.3090 90 5.5

-Halogenated derivatives of acyclic 5.5 2903.4100 5.5 5.5 2903.4100 5.5 5.5 2903.4100 5.5 

29034100 -- Trichlorofluoromethane 5.5 2903.4200 5.5 5.5 2903.4200 5.5 5.5 2903.4200 5.5 29034200 -- Dichlorodifluoromethane 5.5 2903.4300 5.5 5.5 2903.4300 5.5 5.5 2903.4300 5.5 29034300 -- Trichlorotrifluoroethanes 2903.4300 10 5.5 2903.4300 10 5.5 2903.4300 10 5.5 

2903.4300 90 5.5 2903.4300 90 5.5 2903.4300 90 5.5 

5.5 2903.4400 5.5 5.5 2903.4400 5.5 5.5 2903.4400 5.5 

29034400 -- Dichlorotetrafluoroethanes and 2903.4400 10 5.5 2903.4400 10 5.5 2903.4400 10 5.5 

2903.4400 90 5.5 2903.4400 90 5.5 2903.4400 90 5.5 

-- Other derivatives perhalogenated only 5.5 2903.4510 5.5 5.5 2903.4510 5.5 5.5 2903.4510 5.5 

29034510 --- Chlortrifluoromethane 5.5 2903.4520 5.5 5.5 2903.4520 5.5 5.5 2903.4520 5.5 29034520 --- Pentachlorofluoroethane 5.5 2903.4530 5.5 5.5 2903.4530 5.5 5.5 2903.4530 5.5 29034530 --- Tetrachlorodifluoroethanes 5.5 2903.4540 5.5 5.5 2903.4540 5.5 5.5 2903.4540 5.5 29034540 --- Heptachlorofluoropropanes 5.5 2903.4550 5.5 5.5 2903.4550 5.5 5.5 2903.4550 5.5 29034550 --- Hexachlorodifluoropropanes 5.5 2903.4560 5.5 5.5 2903.4560 5.5 5.5 2903.4560 5.5 29034560 --- Pentachlorotrifluoropropanes 5.5 2903.4570 5.5 5.5 2903.4570 5.5 5.5 2903.4570 5.5 29034570 --- Tetrachlorotetrafluoropropanes 5.5 2903.4580 5.5 5.5 2903.4580 5.5 5.5 2903.4580 5.5 29034580 --- Trichlorotetrafluoropropanes

--- Other: 5.5 2903.4591 5.5 5.5 2903.4591 5.5 5.5 2903.4591 5.5 

29034591 ---- Dichlorohexafluoropropanes 5.5 2903.4592 5.5 5.5 2903.4592 5.5 5.5 2903.4592 5.5 29034592 ---- Chloroheptafluoropropanes 5.5 2903.4599 5.5 5.5 2903.4599 5.5 5.5 2903.4599 5.5 29034599 ---- Other 5.5 2903.4600 5.5 5.5 2903.4600 5.5 5.5 2903.4600 5.5 29034600 -- Bromochlorodifluoromethane, 2903.4600 10 5.5 2903.4600 10 5.5 2903.4600 10 5.5 

2903.4600 20 5.5 2903.4600 20 5.5 2903.4600 20 5.5 2903.4600 90 5.5 2903.4600 90 5.5 2903.4600 90 5.5 

5.5 2903.4700 5.5 5.5 2903.4700 5.5 5.5 2903.4700 5.5 

29034700 -- Other perhalogenated derivatives

-- Other: 5.5 2903.4910 5.5 5.5 2903.4910 5.5 5.5 2903.4910 5.5 

2903.4910 11 5.5 2903.4910 11 5.5 2903.4910 12 5.5 2903.4910 12 5.5 2903.4910 13 5.5 2903.4910 13 5.5 2903.4910 14 5.5 2903.4910 14 5.5 2903.4910 15 5.5 2903.4910 15 5.5 2903.4910 16 5.5 2903.4910 16 5.5 2903.4910 17 5.5 2903.4910 17 5.5 2903.4910 18 5.5 2903.4910 18 5.5 2903.4910 19 5.5 2903.4910 19 5.5 2903.4910 21 5.5 2903.4910 21 5.5 2903.4910 22 5.5 2903.4910 22 5.5 2903.4910 23 5.5 2903.4910 23 5.5 2903.4910 24 5.5 2903.4910 24 5.5 2903.4910 25 5.5 2903.4910 25 5.5 2903.4910 26 5.5 2903.4910 26 5.5 2903.4910 27 5.5 2903.4910 27 5.5 2903.4910 28 5.5 2903.4910 28 5.5 2903.4910 29 5.5 2903.4910 29 5.5 2903.4910 31 5.5 2903.4910 31 5.5 2903.4910 32 5.5 2903.4910 32 5.5 2903.4910 33 5.5 2903.4910 33 5.5 2903.4910 34 5.5 2903.4910 34 5.5 2903.4910 35 5.5 2903.4910 35 5.5 2903.4910 36 5.5 2903.4910 36 5.5 2903.4910 37 5.5 2903.4910 37 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2903.4910 38 5.5 2903.4910 38 5.5 2903.4910 39 5.5 2903.4910 39 5.5 2903.4910 41 5.5 2903.4910 41 5.5 2903.4910 42 5.5 2903.4910 42 5.5 2903.4910 43 5.5 2903.4910 43 5.5 2903.4910 44 5.5 2903.4910 44 5.5 2903.4910 45 5.5 2903.4910 45 5.5 2903.4910 46 5.5 2903.4910 46 5.5 2903.4910 47 5.5 2903.4910 47 5.5 2903.4910 48 5.5 2903.4910 48 5.5 2903.4910 49 5.5 2903.4910 49 5.5 2903.4910 51 5.5 2903.4910 51 5.5 2903.4910 52 5.5 2903.4910 52 5.5 

29034910 --- Other methane, ethane and propane 5.5 2903.4920 5.5 5.5 2903.4920 5.5 5.5 2903.4920 5.5 29034920 --- Other methane, ethane and propane 5.5 2903.4990 5.5 5.5 2903.4990 5.5 5.5 2903.4990 5.5 29034990 --- Other 2903.4990 10 5.5 2903.4990 10 5.5 2903.4990 10 5.5 

2903.4990 90 5.5 2903.4990 90 5.5 2903.4990 90 5.5 

- Halogenated derivatives of cyclanic, 5.5 2903.5100 5.5 5.5 2903.5100 5.5 5.5 2903.5100 5.5 

29035100 -- 1,2,3,4,5,6-Hexachlorocyclohexane 2903.5100 10 5.5 2903.5100 10 5.5 2903.5100 10 5.5 

2903.5100 90 5.5 2903.5100 90 5.5 2903.5100 90 5.5 

5.5 2903.5900 5.5 5.5 2903.5900 5.5 5.5 2903.5900 5.5 

29035900 -- Other 2903.5900 10 5.5 2903.5900 10 5.5 2903.5900 10 5.5 

2903.5900 20 5.5 2903.5900 20 5.5 2903.5900 20 5.5

2903.5900 30 5.5 

2903.5900 90 5.5 2903.5900 90 5.5 2903.5900 90 5.5 

- Halogenated derivatives of aromatic -- Chlorobenzene, o-dichlorobenzene and p- 5.5 2903.6110 5.5 5.5 2903.6110 5.5 5.5 2903.6110 5.5 

29036110 --- o-Dichlorobenzene 5.5 2903.6190 5.5 5.5 2903.6190 5.5 5.5 2903.6190 5.5 

2903.6190 10 5.5 2903.6190 90 5.5 

29036190 --- Other 5.5 2903.6200 5.5 5.5 2903.6200 5.5 5.5 2903.6200 5.5 29036200 -- Hexachlorobenzene and DDT (1,1,1- 2903.6200 10 5.5

2903.6200 90 5.5

-- Other: 5.5 2903.6910 5.5 5.5 2903.6910 5.5 5.5 2903.6910 5.5 

29036910 --- p-Chlorotoluene 5.5 2903.6920 5.5 5.5 2903.6920 5.5 5.5 2903.6920 5.5 29036920 --- 3,4-dichlorotrifluoride toluene 5.5 2903.6990 5.5 5.5 2903.6990 5.5 5.5 2903.6990 5.5 29036990 --- Other 2903.6990 10 5.5 2903.6990 10 5.5 2903.6990 10 5.5 

2903.6990 20 5.5 2903.6990 20 5.5

2903.6990 30 5.5 2903.6990 40 5.5 

2903.6990 90 5.5 2903.6990 90 5.5 2903.6990 90 5.5 29.04 29.04 29.04 

2904 Sulphonated, nitrated or nitrosated 5.5 2904.1000 5.5 5.5 2904.1000 5.5 5.5 2904.1000 5.5 29041000 - Derivatives containing only sulpho groups, 

2904.1000 10 5.52904.1000 90 5.5

- Derivatives containing only nitro or only 5.5 2904.2010 5.5 5.5 2904.2010 5.5 5.5 2904.2010 5.5 

29042010 --- Nitrobenzene 5.5 2904.2020 5.5 5.5 2904.2020 5.5 5.5 2904.2020 5.5 29042020 --- Nitrotoluene and nitrochlorobenzene 2904.2020 10 5.5 2904.2020 10 5.5 2904.2020 10 5.5

2904.2020 90 5.5 2904.2020 90 5.5 2904.2020 90 5.5

5.5 2904.2030 5.5 5.5 2904.2030 5.5 5.5 2904.2030 5.5 

29042030 --- Dinitrotoluene and dinitrochlorobenzene 5.5 2904.2040 5.5 5.5 2904.2040 5.5 5.5 2904.2040 5.5 29042040 --- Trinitrotoluene 5.5 2904.2090 5.5 5.5 2904.2090 5.5 5.5 2904.2090 5.5 29042090 --- Other 2904.2090 10 5.5 2904.2090 10 5.5 

2904.2090 20 5.5 

2904.2090 90 5.5 2904.2090 90 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

- Other: 5.5 2904.9010 5.5 5.5 2904.9010 5.5 5.5 

29049010 --- Nitrochlorobenzene 2904.9010 10 5.5 2904.9010 10 5.5

2904.9010 90 5.5 2904.9010 90 5.5

2904.9011 5.5 2904.9012 5.5 2904.9013 5.5 

5.5 2904.9020 5.5 5.5 2904.9020 5.5 5.5 2904.9020 5.5 

29049020 --- Dinitrochlorobenzene 5.5 2904.9030 5.5 5.5 2904.9030 5.5 5.5 2904.9030 5.5 29049030 --- Trichloronitromethane 5.5 2904.9090 5.5 5.5 2904.9090 5.5 5.5 2904.9090 5.5 

2904.9090 11 5.5 2904.9090 12 5.5 2904.9090 13 5.5 2904.9090 90 5.5 

29049090 --- Other 29.05 29.05 29.05 2905 Acyclic alcohol and their halogenated, 

- Saturated monohydric alcohol: 5.5 2905.1100 5.5 5.5 2905.1100 5.5 5.5 2905.1100 5.5 

29051100 -- Methanol (methyl alcohol)

-- Propan-1-ol (propyl alcohol) and Propan- 5.5 2905.1210 5.5 5.5 2905.1210 5.5 5.5 2905.1210 5.5 

29051210 ---Propan-1-ol (propyl alcohol) 5.5 2905.1220 5.5 5.5 2905.1220 5.5 5.5 2905.1220 5.5 29051220 ---Propan-2-ol (isopropyl alcohol) 5.5 2905.1300 5.5 5.5 2905.1300 5.5 5.5 2905.1300 5.5 29051300 -- Butan-1-ol (n-butyl alcohol) 5.5 2905.1400 5.5 5.5 2905.1400 5.5 5.5 29051400 -- Other butanols 2905.1400 10 5.5 2905.1400 10 5.5

2905.1400 90 5.5 2905.1400 90 5.5

2905.1410 5.5 2905.1420 5.5 2905.1430 5.5 

5.5 2905.1500 5.5 5.5 2905.1500 5.5 5.5 2905.1500 5.5 

29051500 -- Pentanol (amyl alcohol) and isomers 5.5 2905.1600 5.5 5.5 2905.1600 5.5 5.5 2905.1600 5.5 

29051600 -- Octanol (octyl alcohol) and isomers 7 2905.1700 7 7 2905.1700 7 7 2905.1700 7 29051700 -- Dodecan-1-ol (lauryl alcohol), hexa-

-- Other: 5.5 2905.1910 5.5 5.5 2905.1910 5.5 5.5 2905.1910 5.5 

29051910 ---3,3-Dimethyl-2-butanol (pinacolyl alcohol) 5.5 2905.1990 5.5 5.5 2905.1990 5.5 5.5 2905.1990 5.5 29051990 ---Other

- Unsaturated monohydric alcohol:

2905.1990 10 5.5 2905.1990 90 5.5 

-- Acyclic terpene alcohol: 5.5 2905.2210 5.5 5.5 2905.2210 5.5 5.5 2905.2210 5.5 

29052210 ---Geraniol, nerol (cis-3,7-Dimethyl-2, 6- 5.5 2905.2220 5.5 5.5 2905.2220 5.5 5.5 2905.2220 5.5 29052220 ---Citronellol (3,7-Dimethyl-6-octen-1-ol) 5.5 2905.2230 5.5 5.5 2905.2230 5.5 5.5 2905.2230 5.5 29052230 ---Linalool 5.5 2905.2290 5.5 5.5 2905.2290 5.5 5.5 2905.2290 5.5 29052290 ---Other 5.5 2905.2900 5.5 5.5 2905.2900 5.5 5.5 2905.2900 5.5 29052900 -- Other

- Diols: 7 2905.3100 7 5.5 2905.3100 5.5 5.5 2905.3100 5.5 

29053100 -- Ethylene glycol (ethanediol) 5.5 2905.3200 5.5 5.5 2905.3200 5.5 5.5 2905.3200 5.5 29053200 -- Propylene glycol (propane-1,2-diol)

-- Other: 4 2905.3910 4 4 2905.3910 4 4 2905.3910 4 

29053910 --- 2.5-dimethyl hexandiol 5.5 2905.3990 5.5 5.5 2905.3990 5.5 5.5 2905.3990 5.5 29053990 --- Other

2905.3990 10 5.5 2905.3990 90 5.5 

- Other polyhydric alcohol: 5.5 2905.4100 5.5 5.5 2905.4100 5.5 5.5 2905.4100 5.5 

29054100 -- 2-Ethyl-2-(hydroxymethyl)propane-1, 3- 5.5 2905.4200 5.5 5.5 2905.4200 5.5 5.5 2905.4200 5.5 29054200 -- Pentaerythritol 2905.4300 8 2905.4300 8 2905.4300 8 29054300 -- Mannitol 2905.4400 14 2905.4400 14 2905.4400 14 29054400 -- D-glucitol (sorbitol) 14 2905.4500 14 14 2905.4500 14 14 2905.4500 14 29054500 -- Glycerol 5.5 2905.4900 5.5 5.5 2905.4900 5.5 5.5 2905.4900 5.5 29054900 -- Other 5.5 5.5 5.5 29055000 - Halogenated, sulphonated, nitrated or 2905.5100 5.5 2905.5100 5.5 2905.5100 5.5 

2905.5900 5.5 2905.5900 5.5 2905.5900 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2905.5900 10 5.5 2905.5900 10 5.5 2905.5900 10 5.5 

2905.5900 20 2905.5900 20 5.5 

2905.5900 30 5.5 

2905.5900 90 5.5 2905.5900 90 5.5 2905.5900 90 5.5 29.06 29.06 29.06 

2906 Cyclic alcohol and their halogenated, 

- Cyclanic, cyclenic or cycloterpenic: 5 2906.1100 5 5 2906.1100 5 5 2906.1100 5 

29061100 -- Menthol 5.5 2906.1200 5.5 5.5 2906.1200 5.5 5.5 2906.1200 5.5 29061200 -- Cyclohexanol,methylcyclohexanols and 

-- Sterols and inositols: 5.5 2906.1310 5.5 5.5 2906.1310 5.5 5.5 2906.1310 5.5 

29061310 --- Sterols 5.5 2906.1320 5.5 5.5 2906.1320 5.5 5.5 2906.1320 5.5 29061320 --- Inositols 5.5 2906.1400 5.5 5.5 2906.1400 5.5 5.5 2906.1400 5.5 29061400 -- Terpineols 5.5 2906.1900 5.5 5.5 2906.1900 5.5 5.5 2906.1900 5.5 29061900 -- Other

- Aromatic: 5 2906.2100 5 5 2906.2100 5 5 2906.2100 5 

29062100 -- Benzyl alcohol 5.5 2906.2900 5.5 5.5 2906.2900 5.5 5.5 2906.2900 5.5 

2906.2900 10 5.5 2906.2900 90 5.5 

29062900 -- Other 29.07 29.07 29.07 2907 Phenols; phenol-alcohols:

-Monophenols:-- Phenol (hydroxybenzene) and its salts: 5.5 2907.1110 5.5 5.5 2907.1110 5.5 5.5 2907.1110 5.5 

29071110 --- Phenol 5.5 2907.1190 5.5 5.5 2907.1190 5.5 5.5 2907.1190 5.5 29071190 --- Other

-- Cresols and their salts:--- Cresol: 5.5 2907.1211 5.5 5.5 2907.1211 5.5 5.5 2907.1211 5.5 

29071211 ---- m-Cresol 5.5 2907.1212 5.5 5.5 2907.1212 5.5 5.5 2907.1212 5.5 29071212 ---- o-Cresol 5.5 2907.1219 5.5 5.5 2907.1219 5.5 5.5 2907.1219 5.5 29071219 ----Other 5.5 2907.1290 5.5 5.5 2907.1290 5.5 5.5 2907.1290 5.5 29071290 --- Other

-- Octylphenol, nonylphenol and their 5.5 2907.1310 5.5 5.5 2907.1310 5.5 5.5 2907.1310 5.5 

29071310 --- Nonylphenol 5.5 2907.1390 5.5 5.5 2907.1390 5.5 5.5 2907.1390 5.5 29071390 --- Other 5.5 2907.1400 5.5 5.5 2907.1400 5.5 5.5 2907.1400 5.5 29071400 -- Xylenols and their salts

-- Naphthols and their salts: 5.5 2907.1510 5.5 5.5 2907.1510 5.5 5.5 2907.1510 5.5 

29071510 --- 2-Naphthols (ß-naphthols) 5.5 2907.1590 5.5 5.5 2907.1590 5.5 5.5 2907.1590 5.5 29071590 --- Other

-- Other: 4 2907.1910 4 4 2907.1910 4 4 2907.1910 4 

29071910 --- o-Sec-butyl phenol, o-isopropyl phenol 5.5 2907.1990 5.5 5.5 2907.1990 5.5 5.5 2907.1990 5.5 29071990 --- Other

2907.1990 11 5.5 2907.1990 12 5.5 2907.1990 90 5.5 

- Polyphenols: 5.5 2907.2100 5.5 5.5 2907.2100 5.5 5.5 2907.2100 5.5 

29072100 -- m-Dihydroxybenzene (resorcinol) and its 

-- p-Dihydroxybenzene(hydroquinone) and 5.5 2907.2210 5.5 5.5 2907.2210 5.5 5.5 2907.2210 5.5 

29072210 --- Hydroquinone 5.5 2907.2290 5.5 5.5 2907.2290 5.5 5.5 2907.2290 5.5 29072290 --- Other 5.5 2907.2300 5.5 5.5 2907.2300 5.5 5.5 2907.2300 5.5 29072300 -- 4,4'-Isopropylidenediphenol (bisphenol 

-- Other: 4 2907.2910 4 4 2907.2910 4 4 2907.2910 4 

29072910 --- o-Dihydroxybenzene 5.5 2907.2990 5.5 5.5 2907.2990 5.5 5.5 2907.2990 5.5 29072990 --- Other 5.5 5.5 5.5 

2907.2990 10 5.5 2907.2990 90 5.5 

29073000 - Phenol-alcohol 29.08 29.08 29.08 2908 Halogenated, sulphonated, nitrated or 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

- Derivatives containing only halogen 4 2908.1010 4 4 2908.1010 4 4 2908.1010 4 

29081010 --- p-Chlorophenol 5.5 2908.1090 5.5 5.5 2908.1090 5.5 5.5 2908.1090 5.5 29081090 --- Other 2908.1090 10 5.5 2908.1090 10 5.5 2908.1090 10 5.5

2908.1090 21 5.52908.1090 22 5.52908.1090 23 5.5

2908.1090 90 5.5 2908.1090 90 5.5 2908.1090 90 5.5

5.5 2908.2000 5.5 5.5 2908.2000 5.5 5.5 2908.2000 5.5 

29082000 - Derivatives containing only sulpho groups, 

- Other: 5.5 2908.9010 5.5 5.5 2908.9010 5.5 5.5 2908.9010 5.5 

2908.9010 10 5.52908.9010 90 5.5

29089010 --- p-Nitrophenol, sodium p-nitro-phenolate 5.5 2908.9090 5.5 5.5 2908.9090 5.5 5.5 2908.9090 5.5 29089090 --- Other 2908.9090 10 5.5 2908.9090 10 5.5 2908.9090 10 5.5

2908.9090 21 5.52908.9090 22 5.52908.9090 23 5.52908.9090 24 5.5

2908.9090 90 5.5 2908.9090 90 5.5 2908.9090 90 5.529.09 29.09 29.09 

2909 Ethers, ether-alcohol, ether-phenols, ether-

- Acyclic ethers and their halogenated, 5.5 2909.1100 5.5 5.5 2909.1100 5.5 5.5 2909.1100 5.5 

29091100 -- Diethyl ether 5.5 2909.1900 5.5 5.5 2909.1900 5.5 5.5 2909.1900 5.5 

2909.1900 11 5.5 2909.1900 12 5.5 2909.1900 90 5.5 

29091900 -- Other 5.5 2909.2000 5.5 5.5 2909.2000 5.5 5.5 

2909.2081 5.5 2909.2089 5.5 2909.2090 5.5 

29092000 - Cyclanic, cyclenic or cycloterpenic ethers 5.5 2909.3000 5.5 5.5 2909.3000 5.5 5.5 2909.3000 5.5 29093000 - Aromatic ethers and their halogenated, 

2909.3000 11 5.5 2909.3000 12 5.5 2909.3000 13 5.5 2909.3000 14 5.5 2909.3000 15 5.5 2909.3000 90 5.5 

- Ether-alcohol and their halogenated, 5.5 2909.4100 5.5 5.5 2909.4100 5.5 5.5 2909.4100 5.5 

29094100 -- 2,2-Oxydiethanol (diethylene glycol, 5.5 2909.4200 5.5 5.5 2909.4200 5.5 5.5 2909.4200 5.5 29094200 -- Monomethyl ethers of ethylene glycol or 5.5 2909.4300 5.5 5.5 2909.4300 5.5 5.5 2909.4300 5.5 29094300 -- Monobutyl ethers of ethylene glycol or of 5.5 2909.4400 5.5 5.5 2909.4400 5.5 5.5 2909.4400 5.5 29094400 -- Other monoalkylethers of ethylene glycol 

-- Other: 4 2909.4910 4 4 2909.4910 4 4 2909.4910 4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

29094910 --- m-Phenoxy benzalcohol 5.5 2909.4990 5.5 5.5 2909.4990 5.5 5.5 2909.4990 5.5 29094990 --- Other 2909.4990 10 5.5 2909.4990 10 5.5 2909.4990 10 5.5

2909.4990 90 5.5 2909.4990 90 5.5 2909.4990 90 5.5 

5.5 2909.5000 5.5 5.5 2909.5000 5.5 5.5 2909.5000 5.5 

29095000 - Ether-phenols, ether-alcohol-phenols and 5.5 2909.6000 5.5 5.5 2909.6000 5.5 5.5 2909.6000 5.5 29096000 - Alcohol peroxides, ether peroxides, ketone 29.10 29.10 29.10 2910 Epoxides, epoxyalcohols, epoxyphenols 5.5 2910.1000 5.5 5.5 2910.1000 5.5 5.5 2910.1000 5.5 29101000 - Oxirane (Ethylene oxide) 5.5 2910.2000 5.5 5.5 2910.2000 5.5 5.5 2910.2000 5.5 29102000 - Methyloxirane (propylene oxide) 5.5 2910.3000 5.5 5.5 2910.3000 5.5 5.5 2910.3000 5.5 

29103000 - 1-Chloro-2,3-epoxypropane 5.5 2910.9000 5.5 5.5 2910.9000 5.5 5.5 2910.9000 5.5 29109000 - Other 2910.9000 10 5.5 2910.9000 10 5.5 2910.9000 10 5.5 

2910.9000 20 5.5 

2910.9000 90 5.5 2910.9000 90 5.5 2910.9000 90 5.5 29.11 29.11 29.11 

2911 Acetals and hemiacetals, whether or not 5.5 2911.0000 5.5 5.5 2911.0000 5.5 5.5 2911.0000 5.5 29110000 Acetals and hemiacetals, whether or not 29.12 29.12 29.12 2912 Aldehydes, whether or not with other 

- Acyclic aldehydes without other oxygen 5.5 2912.1100 5.5 5.5 2912.1100 5.5 5.5 2912.1100 5.5 

29121100 -- Methanal (formaldehyde) 5.5 2912.1200 5.5 5.5 2912.1200 5.5 5.5 2912.1200 5.5 29121200 -- Ethanal (acetaldehyde) 5.5 2912.1300 5.5 5.5 2912.1300 5.5 5.5 2912.1300 5.5 29121300 -- Btanal (butyraldehyde, normal isomer) 5.5 2912.1900 5.5 5.5 2912.1900 5.5 5.5 2912.1900 5.5 29121900 -- Other 2912.1900 10 5.5 2912.1900 10 5.5 2912.1900 10 5.5

2912.1900 20 5.5 2912.1900 20 5.5 2912.1900 20 5.5

2912.1900 30 5.5 

2912.1900 90 5.5 2912.1900 90 5.5 2912.1900 90 5.5 

- Cyclic aldehydes without other oxygen 5.5 2912.2100 5.5 5.5 2912.2100 5.5 5.5 2912.2100 5.5 

29122100 -- Benzaldehyde

-- Other: 5.5 2912.2910 5.5 5.5 2912.2910 5.5 5.5 2912.2910 5.5 

29122910 ---Lilial ( p-tert-butyl-a-methyl-oxocinn 5.5 2912.2990 5.5 5.5 2912.2990 5.5 5.5 2912.2990 5.5 29122990 ---Other 5.5 2912.3000 5.5 5.5 2912.3000 5.5 5.5 2912.3000 5.5 29123000 - Aldehyde-alcohols

- Aldehyde-ethers, aldehyde-phenols and 5.5 2912.4100 5.5 5.5 2912.4100 5.5 5.5 2912.4100 5.5 

29124100 -- Vanillin (4-hydroxy-3- 5.5 2912.4200 5.5 5.5 2912.4200 5.5 5.5 2912.4200 5.5 29124200 -- Ethylvanillin (3-ethoxy-4- 5.5 2912.4900 5.5 5.5 2912.4900 5.5 5.5 2912.4900 5.5 29124900 -- Other 5.5 2912.5000 5.5 5.5 2912.5000 5.5 5.5 2912.5000 5.5 

2912.5000 10 5.5 2912.5000 90 5.5 

29125000 - Cyclic polymers of aldehydes 5.5 2912.6000 5.5 5.5 2912.6000 5.5 5.5 2912.6000 5.5 29126000 - Paraformaldehyde 29.13 29.13 29.13 2913 Halogenated, sulphonated, nitrated or 5.5 2913.0000 5.5 5.5 2913.0000 5.5 5.5 2913.0000 5.5 

2913.0000 10 5.5 2913.0000 90 5.5 

29130000 Halogenated, sulphonated, nitrated or 29.14 29.14 29.14 2914 Ketones and quinones, whether or not with 

- Acyclic ketones without other oxygen 5.5 2914.1100 5.5 5.5 2914.1100 5.5 5.5 2914.1100 5.5 

29141100 -- Acetone 5.5 2914.1200 5.5 5.5 2914.1200 5.5 5.5 2914.1200 5.5 29141200 -- Butanone (methyl ethyl ketone) 5.5 2914.1300 5.5 5.5 2914.1300 5.5 5.5 2914.1300 5.5 29141300 -- 4-Methyl-2-pentanone ( isobutyl methyl 5.5 2914.1900 5.5 5.5 2914.1900 5.5 5.5 2914.1900 5.5 29141900 -- Other 2914.1900 10 5.5 2914.1900 10 5.5 2914.1900 10 5.5 

2914.1900 90 5.5 2914.1900 90 5.5 2914.1900 90 5.5 

- Cyclanic, cyclenic or cycloterpenic 5.5 2914.2100 5.5 5.5 2914.2100 5.5 5.5 2914.2100 5.5 

29142100 -- Camphor 5.5 2914.2200 5.5 5.5 2914.2200 5.5 5.5 2914.2200 5.5 29142200 -- Cyclohexanone and 5.5 2914.2300 5.5 5.5 2914.2300 5.5 5.5 2914.2300 5.5 29142300 -- Ionones and methylionones 5.5 2914.2900 5.5 5.5 2914.2900 5.5 5.5 2914.2900 5.5 29142900 -- Other

- Aromatic ketones without other oxygen 5.5 2914.3100 5.5 5.5 2914.3100 5.5 5.5 2914.3100 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

29143100 -- Phenylacetone (phenyl-2-propanone)

-- Other: 4 2914.3910 4 4 2914.3910 4 4 2914.3910 4 

29143910 --- Acetophenone 5.5 2914.3990 5.5 5.5 2914.3990 5.5 5.5 2914.3990 5.5 

2914.3990 11 5.5 2914.3990 12 5.5 2914.3990 13 5.5 2914.3990 90 5.5 

29143990 --- Other 5.5 2914.4000 5.5 5.5 2914.4000 5.5 5.5 2914.4000 5.5 

2914.4000 10 5.5 2914.4000 90 5.5 

29144000 - Ketone-alcohols and ketone-aldehydes 5.5 2914.5000 5.5 5.5 2914.5000 5.5 5.5 29145000 - Ketone-phenols and ketones with other 

2914.5011 5.5 2914.5019 5.5 2914.5090 5.5 2914.5090 11 5.5 2914.5090 12 5.5 2914.5090 90 5.5 

- Quinones: 5.5 2914.6100 5.5 5.5 2914.6100 5.5 5.5 2914.6100 5.5 

29146100 -- Anthraquinone 5.5 2914.6900 5.5 5.5 2914.6900 5.5 5.5 2914.6900 5.5 29146900 -- Other 5.5 2914.7000 5.5 5.5 2914.7000 5.5 5.5 2914.7000 5.5 

2914.7000 11 5.5 2914.7000 12 5.5 2914.7000 13 5.5 2914.7000 14 5.5 2914.7000 15 5.5 2914.7000 90 5.5 

29147000 - Halogenated, sulphonated, nitrated or 29.15 29.15 29.15 2915 Saturated acyclic monocarboxylic acids and 

- Formic acid, its salts and esters: 5.5 2915.1100 5.5 5.5 2915.1100 5.5 5.5 2915.1100 5.5 

29151100 -- Formic acid 5.5 2915.1200 5.5 5.5 2915.1200 5.5 5.5 2915.1200 5.5 29151200 -- Salts of formic acid 5.5 2915.1300 5.5 5.5 2915.1300 5.5 5.5 2915.1300 5.5 29151300 -- Esters of formic acid

- Acetic acid and its salts; acetic anhydride:-- Acetic acid: 5.5 2915.2110 5.5 5.5 2915.2110 5.5 5.5 2915.2110 5.5 

29152110 --- Acetic acid, glacial 5.5 2915.2190 5.5 5.5 2915.2190 5.5 5.5 2915.2190 5.5 29152190 --- Other 5.5 2915.2200 5.5 5.5 2915.2200 5.5 5.5 2915.2200 5.5 29152200 -- Sodium acetate 5.5 2915.2300 5.5 5.5 2915.2300 5.5 5.5 2915.2300 5.5 29152300 -- Cobalt acetates 5.5 2915.2400 5.5 5.5 2915.2400 5.5 5.5 2915.2400 5.5 29152400 -- Acetic anhydride 5.5 2915.2900 5.5 5.5 2915.2900 5.5 5.5 2915.2900 5.5 29152900 -- Other

2915.2900 11 5.52915.2900 12 5.52915.2900 21 5.52915.2900 22 5.52915.2900 23 5.52915.2900 90 5.5

- Esters of acetic acid: 5.5 2915.3100 5.5 5.5 2915.3100 5.5 5.5 2915.3100 5.5 

29153100 -- Ethyl acetate 5.5 2915.3200 5.5 5.5 2915.3200 5.5 5.5 2915.3200 5.5 29153200 -- Vinyl acetate 5.5 2915.3300 5.5 5.5 2915.3300 5.5 5.5 2915.3300 5.5 29153300 -- n-Butyl acetate 5.5 2915.3400 5.5 5.5 2915.3400 5.5 5.5 2915.3400 5.5 29153400 -- Isobutyl acetate 5.5 2915.3500 5.5 5.5 2915.3500 5.5 5.5 2915.3500 5.5 

29153500 -- 2-Ethoxyethyl acetate 5.5 2915.3900 5.5 5.5 2915.3900 5.5 5.5 2915.3900 5.5 

2915.3900 11 5.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2915.3900 12 5.52915.3900 13 5.5 2915.3900 14 5.5 2915.3900 15 5.5 2915.3900 90 5.5 

29153900 -- Other 5.5 2915.4000 5.5 5.5 2915.4000 5.5 5.5 2915.4000 5.5 29154000 - Mono-,di-or trichloroacetic acids, their 

- Propionic acid, its salts and esters: 5.5 2915.5010 5.5 5.5 2915.5010 5.5 5.5 2915.5010 5.5 

29155010 --- Propanoic acid 5.5 2915.5090 5.5 5.5 2915.5090 5.5 5.5 2915.5090 5.5 29155090 --- Other 5.5 2915.6000 5.5 5.5 2915.6000 5.5 5.5 2915.6000 5.5 29156000 - Butyric acids, valerie acids, their salts and 

- Palmitic acid, stearic acid, their salts and 7 2915.7010 7 7 2915.7010 7 7 2915.7010 7 

29157010 --- Stearic acid 5.5 2915.7090 5.5 5.5 2915.7090 5.5 5.5 2915.7090 5.5 29157090 --- Other 5.5 2915.9000 5.5 5.5 2915.9000 5.5 5.5 2915.9000 5.5 

2915.9000 11 5.5 2915.9000 12 5.5 2915.9000 13 5.5 2915.9000 20 5.5 2915.9000 90 5.5 

29159000 - Other 29.16 29.16 29.16 2916 Unsaturated acyclic monocarboxylic acids, 

- Unsaturated acyclic monocarboxylic acids, 6.5 2916.1100 6.5 6.5 2916.1100 6.5 6.5 2916.1100 6.5 

29161100 -- Acrylic acid and its salts 6.5 2916.1200 6.5 6.5 2916.1200 6.5 6.5 2916.1200 6.5 29161200 -- Esters of acrylic acid 2916.1200 10 6.5 2916.1200 10 6.5 2916.1200 10 6.5

2916.1200 20 6.5 2916.1200 20 6.5 2916.1200 20 6.52916.1200 30 6.5 2916.1200 30 6.5 2916.1200 30 6.52916.1200 40 6.5 2916.1200 40 6.5 2916.1200 40 6.52916.1200 90 6.5 2916.1200 90 6.5 2916.1200 90 6.5 

6.5 2916.1300 6.5 6.5 2916.1300 6.5 6.5 2916.1300 6.5 

29161300 -- Methacrylic acid and its salts 6.5 2916.1400 6.5 6.5 2916.1400 6.5 6.5 2916.1400 6.5 29161400 -- Esters of methacrylic acid 6.5 2916.1500 6.5 6.5 2916.1500 6.5 6.5 2916.1500 6.5 

2916.1500 10 6.52916.1500 90 6.5

29161500 -- Oleic, linoleic or linolenic acids, their salts 6.5 2916.1900 6.5 6.5 2916.1900 6.5 6.5 2916.1900 6.5 29161900 -- Other 2916.1900 10 6.5 2916.1900 10 6.5

2916.1900 11 6.5 2916.1900 12 6.5 2916.1900 13 6.5 

2916.1900 90 6.5 2916.1900 90 6.5 2916.1900 90 6.5 

- Cyclanic, cyclenic or cycloterpenic 4 2916.2010 4 4 2916.2010 4 4 2916.2010 4 

29162010 --- Dibromochrysanthemic acid, DV- 6.5 2916.2090 6.5 6.5 2916.2090 6.5 6.5 29162090 --- Other 2916.2090 10 6.5 2916.2090 10 6.5 2916.2090 10 6.5

2916.2090 21 6.5 2916.2090 22 6.5 2916.2090 23 6.5 2916.2090 24 6.5 2916.2090 25 6.5 2916.2090 26 6.5 2916.2090 27 6.5 2916.2090 28 6.5 

2916.2090 90 6.5 2916.2090 90 6.5 2916.2090 90 6.5 

- Aromatic monocarboxylic acids, their 6.5 2916.3100 6.5 6.5 2916.3100 6.5 6.5 2916.3100 6.5 

2916.3100 10 6.52916.3100 20 6.5 2916.3100 90 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

29163100 -- Benzoic acid, its salts and esters 6.5 2916.3200 6.5 6.5 2916.3200 6.5 6.5 2916.3200 6.5 29163200 -- Benzoyl peroxide and Benzoyl chloride 6.5 2916.3400 6.5 6.5 2916.3400 6.5 6.5 2916.3400 6.5 29163400 -- Phenylacetic acid and its salts 2916.3400 10 6.5 2916.3400 10 6.5 2916.3400 10 6.5 

2916.3400 90 6.5 2916.3400 90 6.5 2916.3400 90 6.5 

6.5 2916.3500 6.5 6.5 2916.3500 6.5 6.5 2916.3500 6.5 

29163500 -- Esters of phenylacetic acid

-- Other: 6.5 2916.3910 6.5 6.5 2916.3910 6.5 6.5 2916.3910 6.5 

29163910 --- m-Methylbenzoic acid 6.5 2916.3920 6.5 6.5 2916.3920 6.5 6.5 2916.3920 6.5 29163920 --- Brufen (Ibuprofen) 6.5 2916.3990 6.5 6.5 2916.3990 6.5 6.5 2916.3990 6.5 

2916.3990 11 6.52916.3990 12 6.5 2916.3990 13 6.5 2916.3990 14 6.5 2916.3990 15 6.5 2916.3990 16 6.5 2916.3990 17 6.5 2916.3990 18 6.5 2916.3990 90 6.5 

29163990 --- Other 29.17 29.17 29.17 2917 Polycarboxylic acids, their anhydrides, 

- Acyclic polycarboxylic acids, their -- Oxalic acid, its salts and esters: 6.5 2917.1110 6.5 6.5 2917.1110 6.5 6.5 2917.1110 6.5 

29171110 --- Oxalic acid 9 2917.1120 9 9 2917.1120 9 9 2917.1120 9 29171120 --- Cobalt oxalate 6.5 2917.1190 6.5 6.5 2917.1190 6.5 6.5 2917.1190 6.5 

2917.1190 10 6.52917.1190 90 6.5

29171190 --- Other 6.5 2917.1200 6.5 6.5 2917.1200 6.5 6.5 2917.1200 6.5 29171200 -- Adipic acid, its salts and esters

-- Azelaic acid, sebacic acid, their salts and 6.5 2917.1310 6.5 6.5 2917.1310 6.5 6.5 2917.1310 6.5 

29171310 --- Sebacic acid, its salts and esters 6.5 2917.1390 6.5 6.5 2917.1390 6.5 6.5 2917.1390 6.5 29171390 --- Other 6.5 2917.1400 6.5 6.5 2917.1400 6.5 6.5 2917.1400 6.5 29171400 -- Maleic anhydride 6.5 2917.1900 6.5 6.5 2917.1900 6.5 6.5 2917.1900 6.5 29171900 -- Other

2917.1900 10 6.5 2917.1900 90 6.5 

- Cyclanic, cyclenic or cycloterpenic 4 2917.2010 4 4 2917.2010 4 4 2917.2010 4 

29172010 --- Tetrahydro benzoic anhydride 6.5 2917.2090 6.5 6.5 2917.2090 6.5 6.5 2917.2090 6.5 29172090 --- Other

2917.2090 10 6.5 2917.2090 90 6.5 

- Aromatic polycarboxylic acids, their 6.5 2917.3100 6.5 6.5 2917.3100 6.5 6.5 2917.3100 6.5 

2917.3100 10 6.52917.3100 90 6.5

29173100 -- Dibutyl orthophthalates 6.5 2917.3200 6.5 6.5 2917.3200 6.5 6.5 2917.3200 6.5 29173200 -- Dioctyl orthophthalates 6.5 2917.3300 6.5 6.5 2917.3300 6.5 6.5 2917.3300 6.5 29173300 -- Dinonyl or didecyl orthophthalates 6.5 2917.3400 6.5 6.5 2917.3400 6.5 6.5 2917.3400 6.5 

2917.3400 10 6.52917.3400 90 6.5

29173400 -- Other esters of orthophthalic acid 6.5 2917.3500 6.5 6.5 2917.3500 6.5 6.5 2917.3500 6.5 29173500 -- Phthalic anhydride

-- Terephthalic acid and its salts: 11.8 2917.3610 11.8 10.7 2917.3610 10.7 8.6 2917.3610 8.6 

29173610 --- Terephthalic acid 6.5 2917.3690 6.5 6.5 2917.3690 6.5 6.5 2917.3690 6.5 29173690 --- Other 6.5 2917.3700 6.5 6.5 2917.3700 6.5 6.5 2917.3700 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

29173700 -- Dimethyl terephthalate 6.5 2917.3900 6.5 6.5 2917.3900 6.5 6.5 2917.3900 6.5 

2917.3900 11 6.52917.3900 12 6.52917.3900 13 6.52917.3900 90 6.5

29173900 -- Other 29.18 29.18 29.18 2918 Carboxylic acids with additional oxygen 

- Carboxylic acids with alcohol function but 6.5 2918.1100 6.5 6.5 2918.1100 6.5 6.5 2918.1100 6.5 

29181100 -- Lactic acid, its salts and esters 6.5 2918.1200 6.5 6.5 2918.1200 6.5 6.5 2918.1200 6.5 29181200 -- Tartaric acid 6.5 2918.1300 6.5 6.5 2918.1300 6.5 6.5 2918.1300 6.5 29181300 -- Salts and esters of tartaric acid 6.5 2918.1400 6.5 6.5 2918.1400 6.5 6.5 2918.1400 6.5 29181400 -- Citric acid 6.5 2918.1500 6.5 6.5 2918.1500 6.5 6.5 2918.1500 6.5 29181500 -- Salts and esters of citric acid 6.5 2918.1600 6.5 6.5 2918.1600 6.5 6.5 2918.1600 6.5 29181600 -- Gluconic acid, its salts and esters 6.5 6.5 6.5 

2918.1600 10 6.52918.1600 90 6.5

29181700 -- Phenylglycolic acid (mandelic acid), its 

-- Other: 6.5 2918.1910 6.5 6.5 2918.1910 6.5 6.5 2918.1910 6.5 

29181910 ---2,2-Diphenyl-2-hydroxyacetic acid 6.5 2918.1990 6.5 6.5 2918.1990 6.5 6.5 2918.1990 6.5 29181990 ---Other 2918.1990 10 6.5 2918.1990 10 6.5 2918.1990 10 6.5 

2918.1990 20 6.5 2918.1990 20 6.5 2918.1990 20 6.52918.1990 30 6.5 2918.1990 30 6.5 2918.1990 30 6.5 

2918.1990 41 6.5 2918.1990 42 6.5 2918.1990 43 6.5 2918.1990 44 6.5 

2918.1990 90 6.5 2918.1990 90 6.5 2918.1990 90 6.5 

- Carboxylic acids with phenol function but -- Salicylic acid and its salts: 6.5 2918.2110 6.5 6.5 2918.2110 6.5 6.5 2918.2110 6.5 

29182110 --- Salicylic acid and sodium salicylate 6.5 2918.2190 6.5 6.5 2918.2190 6.5 6.5 2918.2190 6.5 29182190 --- Other

2918.2190 10 6.52918.2190 90 6.5

-- o-Acetylsalicylic acid, its salts and esters: 6.5 2918.2210 6.5 6.5 2918.2210 6 6.5 2918.2210 6 

29182210 --- Acetylsalicylic acid 6.5 2918.2290 6.5 6.5 2918.2290 6.5 6.5 2918.2290 6.5 29182290 --- Other 6.5 2918.2300 6.5 6.5 2918.2300 6.5 6.5 2918.2300 6.5 29182300 -- Other esters of salicyliic acid and their 6.5 2918.2900 6.5 6.5 2918.2900 6.5 6.5 2918.2900 6.5 29182900 -- Other 6.5 2918.3000 6.5 6.5 2918.3000 6.5 6.5 2918.3000 6.5 

2918.3000 11 6.5 2918.3000 12 6.5 2918.3000 13 6.5 2918.3000 14 6.5 2918.3000 15 6.5 2918.3000 16 6.5 2918.3000 17 6.5 2918.3000 90 6.5 

29183000 - Carboxylic acids with aldehyde or ketone 6.5 2918.9000 6.5 6.5 2918.9000 6.5 6.5 2918.9000 6.5 29189000 - Other 2918.9000 10 6.5 2918.9000 10 6.5 2918.9000 10 6.5

2918.9000 21 6.52918.9000 22 6.52918.9000 23 6.52918.9000 24 6.52918.9000 25 6.52918.9000 26 6.5

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2918.9000 27 6.52918.9000 28 6.52918.9000 29 6.5

2918.9000 90 6.5 2918.9000 90 6.5 2918.9000 90 6.529.19 29.19 29.19 

2919 Phosphoric esters and their salts, including 6.5 2919.0000 6.5 6.5 2919.0000 6.5 6.5 2919.0000 6.5 29190000 Phosphoric esters and their salts, including 2919.0000 10 6.5 2919.0000 10 6.5 2919.0000 10 6.5

2919.0000 20 6.5 2919.0000 20 6.5

2919.0000 31 6.52919.0000 32 6.52919.0000 33 6.52919.0000 34 6.52919.0000 35 6.52919.0000 36 6.52919.0000 37 6.5

2919.0000 90 6.5 2919.0000 90 6.5 2919.0000 90 6.529.20 29.20 29.20 

2920 Esters of other inorganic acids (excluding 6.5 2920.1000 6.5 6.5 2920.1000 6.5 6.5 2920.1000 6.5 29201000 - Thiophosphoric esters (phosphorothioa 2920.1000 10 6.5 2920.1000 10 6.5

2920.1000 11 6.52920.1000 12 6.52920.1000 13 6.52920.1000 14 6.52920.1000 15 6.52920.1000 16 6.52920.1000 17 6.52920.1000 18 6.52920.1000 19 6.5

2920.1000 90 6.5 2920.1000 90 6.5 2920.1000 90 6.5

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

- Other:---Phosphites: 6.5 2920.9011 6.5 6.5 2920.9011 6.5 6.5 2920.9011 6.5 

29209011 ----Trimethyl phosphite 6.5 2920.9012 6.5 6.5 2920.9012 6.5 6.5 2920.9012 6.5 29209012 ----Triethyl phosphite 6.5 2920.9013 6.5 6.5 2920.9013 6.5 6.5 2920.9013 6.5 29209013 ----Dimethyl phosphite 6.5 2920.9014 6.5 6.5 2920.9014 6.5 6.5 2920.9014 6.5 29209014 ----Diethyl phosphite 6.5 2920.9019 6.5 6.5 2920.9019 6.5 6.5 2920.9019 6.5 29209019 ----Other 2920.9019 10 6.5 2920.9019 10 6.5

2920.9019 90 6.5 2920.9019 90 6.5

6.5 2920.9090 6.5 6.5 2920.9090 6.5 6.5 2920.9090 6.5 

2920.9090 11 6.5 2920.9090 12 6.5 2920.9090 13 6.5 2920.9090 14 6.5 2920.9090 15 6.5 2920.9090 16 6.5 2920.9090 90 6.5 

29209090 ---Other 29.21 29.21 29.21 2921 Amine-function compounds:

- Acyclic monoamines and their derivatives; 6.5 2921.1100 6.5 6.5 2921.1100 6.5 6.5 2921.1100 6.5 

29211100 -- Methylamine, di-or trimethylamine and 2921.1100 10 6.5 2921.1100 10 6.5 2921.1100 10 6.5 

2921.1100 20 6.5 2921.1100 20 6.5 2921.1100 20 6.5 2921.1100 90 6.5 2921.1100 90 6.5 2921.1100 90 6.5 

6.5 2921.1200 6.5 6.5 2921.1200 6.5 6.5 2921.1200 6.5 

29211200 -- Diethylamine and its salts

-- Other: 4 2921.1910 4 4 2921.1910 6.5 4 2921.1910 4 

29211910 --- di-n-propylamine 6.5 2921.1920 6.5 6.5 2921.1920 6.5 6.5 2921.1920 6.5 29211920 ---Isopropyl amine 6.5 2921.1930 6.5 6.5 2921.1930 6.5 6.5 2921.1930 6.5 29211930 ---N,N-Bis (2-chloroethyl) ethylamine 6.5 2921.1940 6.5 6.5 2921.1940 6.5 6.5 2921.1940 6.5 29211940 ---N,N-Bis (2-chloroethyl) methylamine 6.5 2921.1950 6.5 6.5 2921.1950 6.5 6.5 2921.1950 6.5 29211950 ----Tri-(2-chloroethyl) amine 6.5 2921.1960 6.5 6.5 2921.1960 6.5 6.5 2921.1960 6.5 29211960 ---N,N-Dialkyl (Me, Et, n-Pr or i-Pr) 6.5 2921.1990 6.5 6.5 2921.1990 6.5 6.5 2921.1990 6.5 29211990 --- Other 2921.1990 10 6.5 2921.1990 11 6.5 2921.1990 11 6.5 

2921.1990 19 6.5 2921.1990 19 6.5 2921.1990 20 6.5 2921.1990 20 6.5 

2921.1990 31 6.5 2921.1990 32 6.5 2921.1990 33 6.5 

2921.1990 90 6.5 2921.1990 90 6.5 2921.1990 90 6.5 

- Acyclic polyamines and their derivatives; -- Ethylenediamine and its salts: 6.5 2921.2110 6.5 6.5 2921.2110 6.5 6.5 2921.2110 6.5 

29212110 --- Ethylenediamine 6.5 2921.2190 6.5 6.5 2921.2190 6.5 6.5 2921.2190 6.5 29212190 --- Other

-- Hexamethylenediamine and its salts: 6.5 2921.2210 6.5 6.5 2921.2210 6.5 6.5 2921.2210 6.5 

29212210 --- Nylon-66 salt 6.5 2921.2290 6.5 6.5 2921.2290 6.5 6.5 2921.2290 6.5 29212290 --- Other 6.5 2921.2900 6.5 6.5 2921.2900 6.5 6.5 2921.2900 6.5 29212900 -- Other 2921.2900 10 6.5 2921.2900 10 6.5 2921.2900 10 6.5

2921.2900 90 6.5 2921.2900 90 6.5 2921.2900 90 6.5 

29213000 - Cyclanic, cyclenic or cycloterpenic mono- 6.5 2921.3000 6.5 6.5 2921.3000 6.5 6.5 2921.3000 6.5 

- Aromatic monoamines and their 2921.3000 10 6.5

2921.3000 20 6.5

2921.3000 30 6.5 

2921.3000 90 6.5 2921.3000 90 6.5 

2921.41 -- Aniline and its salts:29214110 --- Aniline 6.5 2921.4110 6.5 6.5 2921.4110 6.5 6.5 2921.4110 6.5 29214190 --- Other 6.5 2921.4190 6.5 6.5 2921.4190 6.5 6.5 2921.4190 6.5 29214200 -- Aniline derivatives and their salts 6.5 2921.4200 6.5 6.5 2921.4200 6.5 6.5 2921.4200 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2921.4200 11 6.5 2921.4200 12 6.5 2921.4200 13 6.5 2921.4200 90 6.5 

29214300 -- Toluidines and their derivatives; salts 6.5 2921.4300 6.5 6.5 2921.4300 6.5 6.5 2921.4300 6.5 

2921.4300 10 6.5 2921.4300 10 6.5 2921.4300 10 6.5 2921.4300 20 6.5 2921.4300 20 6.5 2921.4300 20 6.5 2921.4300 30 6.5 2921.4300 30 6.5

2921.4300 31 6.5 2921.4300 32 6.5 2921.4300 33 6.5 2921.4300 34 6.5 2921.4300 35 6.5 2921.4300 36 6.5 2921.4300 37 6.5 2921.4300 38 6.5 

2921.4300 90 6.5 2921.4300 90 6.5 2921.4300 90 6.5 

29214400 -- Diphenylamine and its derivatives; salts 6.5 2921.4400 6.5 6.5 2921.4400 6.5 6.5 2921.4400 6.5 29214500 -- 1-Naphthylamine (a-naphthylamine), 2- 6.5 2921.4500 6.5 6.5 2921.4500 6.5 6.5 2921.4500 6.5 

2921.4500 10 6.5 2921.4500 90 6.5 

2921.4600 6.5 2921.4600 6.5 2921.4600 6.5 2921.4600 11 6.5 2921.4600 11 6.5 2921.4600 11 6.5 2921.4600 12 6.5 2921.4600 12 6.5 2921.4600 12 6.5 2921.4600 13 6.5 2921.4600 13 6.5 2921.4600 13 6.5 

-- Other:

29214910 --- p-Isopropyl-aniline 4 2921.4910 4 4 2921.4910 4 4 2921.4910 4 29214920 --- Dimethylanilines 6.5 2921.4920 6.5 6.5 2921.4920 6.5 6.5 2921.4920 6.5 

2921.4920 10 6.5 2921.4920 10 6.5 2921.4920 10 6.52921.4920 90 6.5 2921.4920 90 6.5 2921.4920 90 6.5 

29214930 --- 2,6-Methyl ethyl aniline 4 2921.4930 4 4 2921.4930 4 4 2921.4930 4 29214940 --- 2,6-diethylaniline 6.5 2921.4940 6.5 6.5 2921.4940 6.5 6.5 2921.4940 6.5 29214990 --- Other 6.5 2921.4990 6.5 6.5 2921.4990 6.5 6.5 2921.4990 6.5 

- Aromatic polyamines and their derivatives; -- o-,m-,p-Phenylenediamine, 

2921.4990 11 6.5 2921.4990 12 6.5 2921.4990 13 6.5 2921.4990 20 6.5 2921.4990 90 6.5 

29215110 --- o-Phenylenediamine 4 2921.5110 4 4 2921.5110 4 4 2921.5110 4 29215190 --- Other 6.5 2921.5190 6.5 6.5 2921.5190 6.5 6.5 2921.5190 6.5 

2921.5190 11 6.5 2921.5190 12 6.5 2921.5190 20 6.5 2921.5190 90 6.5 

29215900 -- Other 6.5 2921.5900 6.5 6.5 2921.5900 6.5 6.5 2921.5900 6.5 

2921.5900 10 6.5 2921.5900 10 6.5 

2921.5900 20 6.5 2921.5900 31 6.5 2921.5900 32 6.5 2921.5900 33 6.5 

2921.5900 90 6.5 2921.5900 90 6.5 

2922 Oxygen-function amino-compounds: 29.22 29.22 29.22 

- Amino-alcohol, their ethers and esters, 

29221100 -- Monoethanolamine and its salts 6.5 2922.1100 6.5 6.5 2922.1100 6.5 6.5 2922.1100 6.5 

2922.1100 10 6.52922.1100 90 6.5 

29221200 -- Diethanolamine and its salts 6.5 2922.1200 6.5 6.5 2922.1200 6.5 6.5 2922.1200 6.5 

-- Triethanolamine and its salts:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2922.1200 10 6.52922.1200 90 6.5 

29221310 ---Triethanolamine 6.5 2922.1310 6.5 6.5 2922.1310 6.5 6.5 2922.1310 6.5 29221320 ---Salts of triethanolamine 6.5 2922.1320 6.5 6.5 2922.1320 6.5 6.5 2922.1320 6.5 

2922.1320 10 6.5 2922.1320 10 6.5 2922.1320 10 6.52922.1320 20 6.5 2922.1320 20 6.5 2922.1320 20 6.5 2922.1320 90 6.5 2922.1320 90 6.5 2922.1320 90 6.5 

-- Other: 2922.1400 6.5 2922.1400 6.5 2922.1400 6.5 

29221910 --- Ethylamino butanol (Ethambutol) 6.5 2922.1910 6.5 6.5 2922.1910 6.5 6.5 2922.1910 6.5 

---N,N-Dialkyl-( Me, Et, n-Pr or i-Pr) 

29221921 ----N,N-Dimethylaminoethanol and 6.5 2922.1921 6.5 6.5 2922.1921 6.5 6.5 2922.1921 6.5 29221922 ----N,N-Diethylaminoethanol and 6.5 2922.1922 6.5 6.5 2922.1922 6.5 6.5 2922.1922 6.5 

2922.1922 10 6.5 2922.1922 10 6.5 2922.1922 90 6.5 2922.1922 90 6.5 

29221929 ----Other 6.5 2922.1929 6.5 6.5 2922.1929 6.5 6.5 2922.1929 6.5 29221930 ---Ethyldiethanolamine 6.5 2922.1930 6.5 6.5 2922.1930 6.5 6.5 2922.1930 6.5 29221940 ---Methyldiethanolamine 6.5 2922.1940 6.5 6.5 2922.1940 6.5 6.5 2922.1940 6.5 29221990 ---Other 6.5 2922.1990 6.5 6.5 2922.1990 6.5 6.5 2922.1990 6.5 

- Amino-naphthols, other than those 

2922.1990 10 6.5 2922.1990 90 6.5 

29222100 -- Aminohydroxynaphthalenesulphonic acid 6.5 2922.2100 6.5 6.5 2922.2100 6.5 6.5 2922.2100 6.5 29222200 -- Anisidines, dianisidines, phenetidines, 6.5 2922.2200 6.5 6.5 2922.2200 6.5 6.5 2922.2200 6.5 29222900 -- Other 6.5 2922.2900 6.5 6.5 2922.2900 6.5 6.5 2922.2900 6.5 29223000 - Amino-aldehydes, amino-ketones and 6.5 6.5 6.5 

2922.3100 6.5 2922.3100 6.5 2922.3100 6.5 2922.3100 10 6.5 2922.3100 10 6.5 2922.3100 10 6.5 2922.3100 20 6.5 2922.3100 20 6.5 2922.3100 20 6.5 2922.3900 6.5 2922.3900 6.5 2922.3900 6.5 2922.3900 10 6.5 2922.3900 10 6.5 2922.3900 10 6.5 

2922.3900 20 6.5 

2922.3900 90 6.5 2922.3900 90 6.5 2922.3900 90 6.5 

- Amino-acids and their esters, other than -- Lysine and its esters; salts thereof:

29224110 --- Lysine 5 2922.4110 5 5 2922.4110 5 5 2922.4110 5 29224190 --- Other 6 2922.4190 6 6 2922.4190 6 6 2922.4190 6 

-- Glutamic acid and its salts:

29224210 --- Glutamic acid 15 2922.4210 15 12.5 2922.4210 12.5 10 2922.4210 10 29224220 --- Sodium glutamate 15 2922.4220 15 12.5 2922.4220 12.5 10 2922.4220 10 29224290 --- Other 6.5 2922.4290 6.5 6.5 2922.4290 6.5 6.5 2922.4290 6.5 

-- Anthranilic acid and its salts:

29224310 --- Anthranilic acid 6.5 2922.4310 6.5 6.5 2922.4310 6.5 6.5 2922.4310 6.5 29224390 --- Other 6.5 2922.4390 6.5 6.5 2922.4390 6.5 6.5 2922.4390 6.5 

2922.4400 6.5 2922.4400 6.5 2922.4400 6.5 

-- Other:

29224910 --- Amino acids 6.5 2922.4910 6.5 6.5 2922.4910 6.5 6.5 2922.4910 6.5 

--- Other:

29224991 ---- Procaine 6 2922.4991 6 6 2922.4991 6 6 2922.4991 6 29224999 ---- Other 6.5 2922.4999 6.5 6.5 2922.4999 6.5 6.5 2922.4999 6.5 

2922.4999 11 6.5 2922.4999 12 6.5 2922.4999 13 6.5 2922.4999 14 6.5 2922.4999 15 6.5 2922.4999 16 6.5 2922.4999 17 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2922.4999 90 6.5 

29225000 - Amino-alcohol-phenols, amino-acid 6.5 2922.5000 6.5 6.5 2922.5000 6.5 6.5 2922.5000 6.5 2923 Quaternary ammonium salts and 29.23 29.23 29.23 29231000 - Choline and its salts 6.5 2923.1000 6.5 6.5 2923.1000 6.5 6.5 2923.1000 6.5 

2923.1000 10 6.52923.1000 90 6.5

29232000 - Lecithins and other phosphoaminolipids 6.5 2923.2000 6.5 6.5 2923.2000 6.5 6.5 2923.2000 6.5 29239000 - Other 6.5 2923.9000 6.5 6.5 2923.9000 6.5 6.5 2923.9000 6.5 

2923.9000 11 6.5 2923.9000 12 6.5 2923.9000 90 6.5 

2924 Carboxyamide function compounds; amide- 29.24 29.24 29.24 29241000 - Acyclic amides (including acyclic 6.5 6.5 6.5 

2924.1100 6.5 2924.1100 6.5 2924.1100 6.5 2924.1900 6.5 2924.1900 6.52924.1900 10 6.5 2924.1910 6.5 2924.1900 20 6.52924.1900 30 6.52924.1900 90 6.5

2924.1990 6.5 2924.1990 6.5 2924.1990 10 6.5

2924.1990 11 6.52924.1990 12 6.5 2924.1990 13 6.5 2924.1990 14 6.5 2924.1990 15 6.5 2924.1990 16 6.5 2924.1990 17 6.5 2924.1990 18 6.5 

2924.1990 20 6.5 2924.1990 20 6.52924.1990 30 6.5 2924.1990 30 6.5 

2924.1990 40 6.5 

2924.1990 90 6.5 2924.1990 90 6.5 

- Cyclic amides (including cyclic 

29242100 -- Ureines and their derivatives; salts 6.5 2924.2100 6.5 6.5 2924.2100 6.5 6.5 2924.2100 6.5 

2924.2100 10 6.5 2924.2100 90 6.5 

29242200 -- 2-Acetamidobenzoic acid 6.5 6.5 6.5 

2924.2300 6.5 2924.2300 6.5 2924.2300 6.5 2924.2400 6.5 2924.2400 6.5 2924.2400 6.5 

-- Other:

29242910 --- Phenacetin 6 2924.2910 6 6 2924.2910 6 6 2924.2910 6 29242920 --- p-Acetaminophenol (paracetanol) 6 2924.2920 6 6 2924.2920 6 6 2924.2920 6 29242990 --- Other 6.5 2924.2990 6.5 6.5 2924.2990 6.5 6.5 2924.2990 6.5 

2924.2990 10 6.5 2924.2990 10 6.5

2924.2990 11 6.5 2924.2990 12 6.5 2924.2990 13 6.5 2924.2990 14 6.5 2924.2990 15 6.5 2924.2990 16 6.5 2924.2990 17 6.5 

2924.2990 20 6.5 2924.2990 20 6.5 2924.2990 20 6.52924.2990 30 6.5 2924.2990 30 6.5

2924.2990 31 6.5 2924.2990 32 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2924.2990 33 6.5 2924.2990 34 6.5 2924.2990 35 6.5 2924.2990 36 6.5 2924.2990 37 6.5 2924.2990 38 6.5 2924.2990 39 6.5 

2924.2990 40 6.5 2924.2990 40 6.5 2924.2990 40 6.5 2924.2990 90 6.5 2924.2990 90 6.5 2924.2990 90 6.5 

2925 Carboxyimide-function compounds 29.25 29.25 29.25 

- Imides and their derivatives; salts thereof:

29251100 -- Saccharin and its salts 9 2925.1100 9 9 2925.1100 9 9 2925.1100 9 

2925.1200 6.5 2925.1200 6.5 2925.1200 6.5 

29251900 -- Other 6.5 2925.1900 6.5 6.5 2925.1900 6.5 6.5 2925.1900 6.5 

2925.1900 10 6.5 2925.1900 10 6.5 2925.1900 10 6.5 

2925.1900 21 6.5 2925.1900 22 6.5 2925.1900 23 6.5 2925.1900 24 6.5 

2925.1900 90 6.5 2925.1900 90 6.5 2925.1900 90 6.5 

29252000 - Imines and their derivatives; salts thereof 6.5 2925.2000 6.5 6.5 2925.2000 6.5 6.5 2925.2000 6.5 

2925.2000 11 6.52925.2000 12 6.52925.2000 13 6.52925.2000 14 6.52925.2000 15 6.52925.2000 20 6.52925.2000 90 6.5

2926 Nitrile-function compounds: 29.26 29.26 29.26 29261000 - Acrylonitrile 6.5 2926.1000 6.5 6.5 2926.1000 6.5 6.5 2926.1000 6.5 29262000 - 1-cyanoguanidine (dicyandiamide) 6.5 2926.2000 6.5 6.5 2926.2000 6.5 6.5 2926.2000 6.5 

2926.3000 6.5 2926.3000 6.5 2926.3000 6.5 2926.3000 10 6.5 2926.3000 10 6.5 2926.3000 10 6.5 2926.3000 20 6.5 2926.3000 20 6.5 2926.3000 20 6.5 

- Other:

29269010 --- p-Chlorobenzyl cyanide 4 2926.9010 4 4 2926.9010 4 4 2926.9010 4 29269020 --- m-Phthalonitrile 6.5 2926.9020 6.5 6.5 2926.9020 6.5 6.5 2926.9020 6.5 29269090 --- Other 6.5 2926.9090 6.5 6.5 2926.9090 6.5 6.5 2926.9090 6.5 

2926.9090 10 6.5 2926.9090 10 6.5 2926.9090 10 6.5 2926.9090 20 6.5 2926.9090 20 6.5 2926.9090 20 6.5 2926.9090 30 6.5 2926.9090 30 6.5

2926.9090 31 6.5 2926.9090 32 6.5 2926.9090 33 6.5 2926.9090 34 6.5 2926.9090 35 6.5 2926.9090 36 6.5 2926.9090 37 6.5 2926.9090 38 6.5 2926.9090 39 6.5 

2926.9090 90 6.5 2926.9090 90 6.5 2926.9090 90 6.5 

2927 Diazo-, azo-. or azoxy-compounds: 29.27 29.27 29.27 29270000 Diazo-, azo-. or azoxy-compounds 6.5 2927.0000 6.5 6.5 2927.0000 6.5 6.5 2927.0000 6.5 

2927.0000 10 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2927.0000 90 6.5 

2928 Organic derivatives of hydrazine or of 29.28 29.28 29.28 29280000 Organic derivatives of hydrazine or of 6.5 2928.0000 6.5 6.5 2928.0000 6.5 6.5 2928.0000 6.5 

2928.0000 10 6.5 2928.0000 10 6.5 2928.0000 20 6.5 2928.0000 20 6.5 

2928.0000 31 6.5 2928.0000 32 6.5 2928.0000 33 6.5 2928.0000 34 6.5 2928.0000 35 6.5 2928.0000 36 6.5 2928.0000 37 6.5 

2928.0000 90 6.5 2928.0000 90 6.5 

2929 Compounds with other nitrogen function: 29.29 29.29 29.29 

- Isocyanates:

29291010 --- Toluene diisocyanate 6.5 2929.1010 6.5 6.5 2929.1010 6.5 6.5 2929.1010 6.5 

2929.1010 10 6.52929.1010 90 6.5

29291020 --- o-Xylene diisocyanate 6.5 2929.1020 6.5 6.5 2929.1020 6.5 6.5 2929.1020 6.5 29291030 ---Diphenylmethane diisocyanate 6.5 2929.1030 6.5 6.5 2929.1030 6.5 6.5 2929.1030 6.5 29291040 --- Hexamethylene diisocyanate 6.5 2929.1040 6.5 6.5 2929.1040 6.5 6.5 2929.1040 6.5 29291090 ---Other 6.5 2929.1090 6.5 6.5 2929.1090 6.5 6.5 2929.1090 6.5 

-Other:

29299010 --- Sodium cyclamate 12.7 2929.9010 12.7 10.8 2929.9010 10.8 9 2929.9010 9 29299020 ---N,N-Dialkyl (Me, Et, n-Pr or i-Pr) 6.5 2929.9020 6.5 6.5 2929.9020 6.5 6.5 2929.9020 6.5 29299030 ---Dialkyl (Me, Et, n-Pr or i-Pr) N,N-dialkyl 6.5 2929.9030 6.5 6.5 2929.9030 6.5 6.5 2929.9030 6.5 29299090 --- Other 6.5 2929.9090 6.5 6.5 2929.9090 6.5 6.5 2929.9090 6.5 

2929.9090 11 6.5 2929.9090 12 6.5 2929.9090 13 6.5 2929.9090 90 6.5 

2930 Organo-sulphur compounds: 29.30 29.30 29.30 29301000 - Dithiocarbonates (xanthates) 6.5 2930.1000 6.5 6.5 2930.1000 6.5 6.5 2930.1000 6.5 29302000 - Thiocarbamates and dithiocarbamates 6.5 2930.2000 6.5 6.5 2930.2000 6.5 6.5 2930.2000 6.5 

2930.2000 11 6.5 2930.2000 12 6.5 2930.2000 13 6.5 2930.2000 14 6.5 2930.2000 15 6.5 2930.2000 16 6.5 2930.2000 90 6.5 

29303000 - Thiuram mono-, di-or tetrasulphides 6.5 2930.3000 6.5 6.5 2930.3000 6.5 6.5 2930.3000 6.5 

2930.3000 10 6.5 2930.3000 90 6.5 

29304000 - Methionine 6.5 2930.4000 6.5 6.5 2930.4000 6.5 6.5 2930.4000 6.5 

- Other:

29309010 --- Cystine 6.5 2930.9010 6.5 6.5 2930.9010 6.5 6.5 2930.9010 6.5 29309090 --- Other 6.5 2930.9090 6.5 6.5 2930.9090 6.5 6.5 2930.9090 6.5 

2930.9090 11 6.5 2930.9090 11 6.5 2930.9090 11 6.5 2930.9090 12 6.5 2930.9090 12 6.5 2930.9090 12 6.5 2930.9090 13 6.5 2930.9090 13 6.5 2930.9090 13 6.5 2930.9090 14 6.5 2930.9090 14 6.5 2930.9090 14 6.5 2930.9090 15 6.5 2930.9090 15 6.5 2930.9090 15 6.5 2930.9090 16 6.5 2930.9090 16 6.5 2930.9090 16 6.5 2930.9090 17 6.5 2930.9090 17 6.5 2930.9090 17 6.5 2930.9090 18 6.5 2930.9090 18 6.5 2930.9090 18 6.5 2930.9090 19 6.5 2930.9090 19 6.5 2930.9090 19 6.5 2930.9090 21 6.5 2930.9090 21 6.5 2930.9090 21 6.5 2930.9090 22 6.5 2930.9090 22 6.5 2930.9090 22 6.5 2930.9090 23 6.5 2930.9090 23 6.5 2930.9090 23 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2930.9090 24 6.5 2930.9090 24 6.5 2930.9090 24 6.5 2930.9090 25 6.5 2930.9090 25 6.5 2930.9090 25 6.5 2930.9090 26 6.5 2930.9090 26 6.5 2930.9090 26 6.5 2930.9090 27 6.5 2930.9090 27 6.5 2930.9090 27 6.5 2930.9090 28 6.5 2930.9090 28 6.5 2930.9090 28 6.5 2930.9090 29 6.5 2930.9090 29 6.5 2930.9090 29 6.52930.9090 30 6.5 2930.9090 30 6.5

2930.9090 40 6.5 2930.9090 51 6.5 2930.9090 52 6.5 2930.9090 53 6.5 2930.9090 54 6.5 2930.9090 55 6.5 2930.9090 56 6.5 2930.9090 57 6.5 2930.9090 58 6.5 2930.9090 59 6.5 2930.9090 61 6.5 2930.9090 62 6.5 2930.9090 63 6.5 2930.9090 64 6.5 2930.9090 65 6.5 2930.9090 66 6.5 2930.9090 67 6.5 

2930.9090 90 6.5 2930.9090 90 6.5 2930.9090 90 6.5 

2931 Other organo-inorganic compounds: 29.31 29.31 29.31 29310000 Other organo-inorganic compounds 6.5 2931.0000 6.5 6.5 2931.0000 6.5 6.5 2931.0000 6.5 

2931.0000 11 6.5 2931.0000 11 6.5 2931.0000 11 6.5 2931.0000 12 6.5 2931.0000 12 6.5 2931.0000 12 6.5 2931.0000 13 6.5 2931.0000 13 6.5 2931.0000 13 6.5 2931.0000 14 6.5 2931.0000 14 6.5 2931.0000 14 6.5 2931.0000 15 6.5 2931.0000 15 6.5 2931.0000 15 6.5 2931.0000 16 6.5 2931.0000 16 6.5 2931.0000 16 6.5 2931.0000 17 6.5 2931.0000 17 6.5 2931.0000 17 6.5 2931.0000 18 6.5 2931.0000 18 6.5 2931.0000 18 6.5 2931.0000 19 6.5 2931.0000 19 6.52931.0000 21 6.5 2931.0000 21 6.5 2931.0000 21 6.5 

2931.0000 22 6.5 2931.0000 23 6.5 2931.0000 24 6.5 2931.0000 25 6.5 2931.0000 26 6.5 2931.0000 27 6.5 2931.0000 28 6.5 

2931.0000 29 6.5 2931.0000 29 6.5 2931.0000 29 6.5 

2931.0000 31 6.52931.0000 32 6.52931.0000 33 6.52931.0000 34 6.52931.0000 35 6.5 2931.0000 36 6.5 2931.0000 37 6.5 2931.0000 38 6.5 2931.0000 39 6.5 2931.0000 41 6.5 2931.0000 42 6.5 2931.0000 43 6.5 2931.0000 44 6.5 2931.0000 45 6.5 2931.0000 46 6.5 2931.0000 90 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2932 Heterocyclic compounds with oxygen 29.32 29.32 29.32 

- Compounds containing an unfused furan 

29321100 -- Tetrahydrofuran 6 2932.1100 6 6 2932.1100 6 6 2932.1100 6 29321200 -- 2-Furaldehyde (furfuraldehyde) 6 2932.1200 6 6 2932.1200 6 6 2932.1200 6 29321300 -- Furfuryl alcohol and tetrahydrofurfuryl 6 2932.1300 6 6 2932.1300 6 6 2932.1300 6 29321900 -- Other 6.5 2932.1900 6.5 6.5 2932.1900 6.5 6.5 2932.1900 6.5 

- Lactones:

2932.1900 11 6.5 2932.1900 12 6.5 2932.1900 13 6.5 2932.1900 14 6.5 2932.1900 15 6.5 2932.1900 90 6.5 

29322100 -- Coumarin, methylcoumarins and 6.5 2932.2100 6.5 6.5 2932.2100 6.5 6.5 2932.2100 6.5 29322900 -- Other lactones 6.5 2932.2900 6.5 6.5 2932.2900 6.5 6.5 2932.2900 6.5 

- Other:

2932.2900 11 6.5 2932.2900 12 6.5 2932.2900 13 6.5 2932.2900 90 6.5 

29329100 -- Isosafrole 6.5 2932.9100 6.5 6.5 2932.9100 6.5 6.5 2932.9100 6.5 29329200 -- 1-(1,3-Benzodioxol-5-yl) propan-2-one 6.5 2932.9200 6.5 6.5 2932.9200 6.5 6.5 2932.9200 6.5 29329300 -- Piperonal 6.5 2932.9300 6.5 6.5 2932.9300 6.5 6.5 2932.9300 6.5 29329400 -- Safrole 6.5 2932.9400 6.5 6.5 2932.9400 6.5 6.5 2932.9400 6.5 

2932.9500 6.5 2932.9500 6.5 2932.9500 6.5 

-- Other:

29329910 --- Furan phenol 4 2932.9910 4 4 2932.9910 4 4 2932.9910 4 29329920 --- Bifendate 6.5 2932.9920 6.5 6.5 2932.9920 6.5 6.5 2932.9920 6.5 29329990 --- Other 6.5 2932.9990 6.5 6.5 2932.9990 6.5 6.5 2932.9990 6.5 

2932.9990 10 6.5 2932.9990 10 6.5

2932.9990 11 6.5 2932.9990 12 6.5 2932.9990 13 6.5 2932.9990 14 6.5 2932.9990 15 6.5 2932.9990 16 6.5 2932.9990 17 6.5 

2932.9990 20 6.5 2932.9990 20 6.5

2932.9990 21 6.5 2932.9990 22 6.5 2932.9990 23 6.5 2932.9990 24 6.5 2932.9990 25 6.5 2932.9990 26 6.5 2932.9990 27 6.5 

2932.9990 30 6.5 2932.9990 30 6.5 2932.9990 30 6.5 2932.9990 40 6.5 2932.9990 40 6.5 2932.9990 40 6.5 

2932.9990 50 6.5 2932.9990 50 6.5

2932.9990 60 6.5 2932.9990 70 6.5 

2932.9990 90 6.5 2932.9990 90 6.5 2932.9990 90 6.5

2933 Heterocyclic compounds with nitrogen 29.33 29.33 29.33 

- Compounds containing an unfused 

29331100 -- Phenazone (antipyrin) and its derivatives 6.5 2933.1100 6.5 6.5 2933.1100 6.5 6.5 2933.1100 6.5 

-- Other:

29331920 --- Analgin 6 2933.1920 6 6 2933.1920 6 6 2933.1920 6 29331990 --- Other 6.5 2933.1990 6.5 6.5 2933.1990 6.5 6.5 2933.1990 6.5 

- Compounds containing an unfused 

2933.1990 11 6.5 2933.1990 12 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2933.1990 13 6.5 2933.1990 90 6.5 

29332100 -- Hydantoin and its derivatives 6.5 2933.2100 6.5 6.5 2933.2100 6.5 6.5 2933.2100 6.5 29332900 -- Other 6.5 2933.2900 6.5 6.5 2933.2900 6.5 6.5 2933.2900 6.5 

2933.2900 10 6.5 2933.2900 10 6.5

2933.2900 11 6.5 2933.2900 12 6.5 2933.2900 13 6.5 2933.2900 14 6.5 

2933.2900 90 6.5 2933.2900 90 6.5 2933.2900 90 6.5 

- Compounds containing an unfused 

29333100 -- Pyridine and its salts 6 2933.3100 6 6 2933.3100 6 6 2933.3100 6 

-- Piperidine and its salts:

29333210 --- Hexahydropyridine(piperidine) 4 2933.3210 4 4 2933.3210 4 4 2933.3210 4 29333220 --- Isoniazidium 6.5 2933.3220 6.5 6.5 2933.3220 6.5 6.5 2933.3220 6.5 

2933.3300 6.5 2933.3300 6.5 2933.3300 6.5 2933.3300 11 6.5 2933.3300 11 6.5 2933.3300 11 6.5 2933.3300 12 6.5 2933.3300 12 6.5 2933.3300 12 6.5 2933.3300 13 6.5 2933.3300 13 6.5 2933.3300 13 6.5 2933.3300 21 6.5 2933.3300 21 6.5 2933.3300 21 6.5 2933.3300 22 6.5 2933.3300 22 6.5 2933.3300 22 6.5 2933.3300 31 6.5 2933.3300 31 6.5 2933.3300 31 6.5 2933.3300 32 6.5 2933.3300 32 6.5 2933.3300 32 6.5 2933.3300 33 6.5 2933.3300 33 6.5 2933.3300 33 6.5 

-- Other:

29333910 ---Benzilic acid-3-quinuclidinate 6.5 2933.3910 6.5 6.5 2933.3910 6.5 6.5 2933.3910 6.5 29333920 ---Quinuclidine-3-ol 6.5 2933.3920 6.5 6.5 2933.3920 6.5 6.5 2933.3920 6.5 29333990 ---Other 6.5 2933.3990 6.5 6.5 2933.3990 6.5 6.5 2933.3990 6.5 

2933.3990 10 6.5 2933.3990 10 6.5 2933.3990 10 6.5 2933.3990 20 6.5 2933.3990 20 6.5

2933.3990 21 6.5 2933.3990 22 6.5 2933.3990 23 6.5 2933.3990 24 6.5 2933.3990 25 6.5 2933.3990 26 6.5 2933.3990 27 6.5 2933.3990 28 6.5 2933.3990 29 6.5 

2933.3990 30 6.5 2933.3990 30 6.5 2933.3990 30 6.5 2933.3990 40 6.5 2933.3990 40 6.5 2933.3990 40 6.5 2933.3990 50 6.5 2933.3990 50 6.5

2933.3990 51 6.5 2933.3990 52 6.5 2933.3990 53 6.5 2933.3990 54 6.5 

2933.3990 60 6.5 2933.3990 60 6.52933.3990 70 6.5 2933.3990 70 6.52933.3990 80 6.5 2933.3990 80 6.5 2933.3990 80 6.5 2933.3990 90 6.5 2933.3990 90 6.5 2933.3990 90 6.5 

- Compounds containing a quinoline or 

29334010 --- Ciprofloxacin 6.5 6.5 6.5 29334090 --- Other 6.5 6.5 6.5 

2933.4100 6.5 2933.4100 6.5 2933.4100 6.5 2933.4910 6.5 2933.4910 6.5 2933.4910 6.5 2933.4990 6.5 2933.4990 6.5 2933.4990 6.5 

- Compounds containing a pyrimidine ring 

2933.4990 11 6.5 2933.4990 12 6.5 2933.4990 13 6.5 2933.4990 90 6.5 

29335100 -- Malonylurea (barbituric acid) and its 6.5 6.5 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2933.5200 6.5 2933.5200 6.5 2933.5200 6.5 2933.5300 6.5 2933.5300 6.5 2933.5300 6.5 2933.5300 11 6.5 2933.5300 11 6.5 2933.5300 11 6.5 2933.5300 12 6.5 2933.5300 12 6.5 2933.5300 12 6.5 2933.5300 13 6.5 2933.5300 13 6.5 2933.5300 13 6.5 2933.5300 14 6.5 2933.5300 14 6.5 2933.5300 14 6.5 2933.5300 15 6.5 2933.5300 15 6.5 2933.5300 15 6.5 2933.5400 6.5 2933.5400 6.5 2933.5400 6.5 2933.5500 6.5 2933.5500 6.5 2933.5500 6.5 2933.5500 11 6.5 2933.5500 11 6.5 2933.5500 11 6.5 2933.5500 12 6.5 2933.5500 12 6.5 2933.5500 12 6.5 

29335900 -- Other 6.5 2933.5900 6.5 6.5 2933.5900 6.5 6.5 2933.5900 6.5 

- Compounds containing an unfused 

2933.5900 11 6.5 2933.5900 12 6.5 2933.5900 13 6.5 2933.5900 14 6.5 2933.5900 15 6.5 2933.5900 16 6.5 2933.5900 17 6.5 2933.5900 18 6.5 2933.5900 19 6.5 2933.5900 90 6.5 

29336100 -- Melamine 6.5 2933.6100 6.5 6.5 2933.6100 6.5 6.5 2933.6100 6.5 

-- Other:

29336910 --- Cyanuric chloride 6 2933.6910 6 6 2933.6910 6 6 2933.6910 6 

2933.6921 6.5 2933.6922 6.5 2933.6929 6.5 2933.6929 10 6.5 2933.6929 90 6.5 

29336990 --- Other 6.5 2933.6990 6.5 6.5 2933.6990 6.5 6.5 2933.6990 6.5 

- Lactams: 2933.6990 11 6.5 

2933.6990 12 6.5 2933.6990 13 6.5 2933.6990 14 6.5 2933.6990 15 6.5 2933.6990 90 6.5 

29337100 -- 6-Hexanelactam (epsilon-caprolactam) 9 2933.7100 9 9 2933.7100 9 9 2933.7100 9 

2933.7200 9 2933.7200 9 2933.7200 9 

29337900 -- Other lactams 9 2933.7900 9 9 2933.7900 9 9 2933.7900 9 

2933.7900 10 9 2933.7900 10 9 2933.7900 10 9 

2933.7900 20 9 

2933.7900 90 9 2933.7900 90 9 2933.7900 90 9 

29339000 - Other 6.5 6.5 6.5 

2933.9100 6.5 2933.9100 6.5 2933.9100 6.5 2933.9100 11 6.5 2933.9100 11 6.5 2933.9100 11 6.5 2933.9100 12 6.5 2933.9100 12 6.5 2933.9100 12 6.5 2933.9100 13 6.5 2933.9100 13 6.5 2933.9100 13 6.5 2933.9100 14 6.5 2933.9100 14 6.5 2933.9100 14 6.5 2933.9100 15 6.5 2933.9100 15 6.5 2933.9100 15 6.5 2933.9100 16 6.5 2933.9100 16 6.5 2933.9100 16 6.5 2933.9100 17 6.5 2933.9100 17 6.5 2933.9100 17 6.5 2933.9100 18 6.5 2933.9100 18 6.5 2933.9100 18 6.5 2933.9100 21 6.5 2933.9100 21 6.5 2933.9100 21 6.5 2933.9100 22 6.5 2933.9100 22 6.5 2933.9100 22 6.5 2933.9900 6.5 2933.9900 6.5 2933.9900 6.5 2933.9900 10 6.5 2933.9900 10 6.5

2933.9900 11 6.5 2933.9900 12 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2933.9900 13 6.5 2933.9900 14 6.5 2933.9900 15 6.5 2933.9900 16 6.5 2933.9900 17 6.5 2933.9900 18 6.5 2933.9900 19 6.5 

2933.9900 20 6.5 2933.9900 20 6.52933.9900 30 6.5 2933.9900 30 6.5 2933.9900 30 6.5 

2933.9900 60 6.5 2933.9900 70 6.5 

2933.9900 90 6.5 2933.9900 90 6.5 2933.9900 90 6.5 

2934 Nucleic acids and their salts; other 29.34 29.34 29.34 29341000 - Compounds containing an unfused 6.5 2934.1000 6.5 6.5 2934.1000 6.5 6.5 2934.1000 6.5 

2934.1000 10 6.5 2934.1000 10 6.5

2934.1000 11 6.5 2934.1000 12 6.5 2934.1000 13 6.5 2934.1000 14 6.5 2934.1000 15 6.5 2934.1000 16 6.5 2934.1000 17 6.5 2934.1000 18 6.5 

2934.1000 90 6.5 2934.1000 90 6.5 2934.1000 90 6.5 

29342000 - Compounds containing a benzothiazole 6.5 2934.2000 6.5 6.5 2934.2000 6.5 6.5 2934.2000 6.5 

2934.2000 11 6.5 2934.2000 12 6.5 2934.2000 13 6.5 2934.2000 14 6.5 2934.2000 15 6.5 2934.2000 16 6.5 2934.2000 17 6.5 2934.2000 18 6.5 2934.2000 90 6.5 

29343000 - Compounds containing a phenothiazine 6.5 2934.3000 6.5 6.5 2934.3000 6.5 6.5 2934.3000 6.5 

- Other:

29349010 --- Sultones and sultams 6.5 6.5 6.5 29349020 --- Furazolidine 6 6 6 29349030 --- Nucleic acids and its salts 6.5 6.5 6.5 29349090 --- Other 6.5 6.5 6.5 

2934.9100 6.5 2934.9100 6.5 2934.9100 6.5 2934.9100 11 6.5 2934.9100 11 6.5 2934.9100 11 6.5 2934.9100 12 6.5 2934.9100 12 6.5 2934.9100 12 6.5 2934.9100 13 6.5 2934.9100 13 6.5 2934.9100 13 6.5 2934.9100 14 6.5 2934.9100 14 6.5 2934.9100 14 6.5 2934.9100 20 6.5 2934.9100 20 6.5 2934.9100 20 6.5 2934.9910 6.5 2934.9910 6.5 2934.9910 6.5 2934.9920 6 2934.9920 6 2934.9920 6 2934.9930 6.5 2934.9930 6.5 2934.9930 6.5 

2934.9930 10 6.52934.9930 90 6.5

2934.9990 6.5 2934.9990 6.5 2934.9990 6.5 2934.9990 10 6.5 2934.9990 10 6.5 2934.9990 10 6.5 2934.9990 20 6.5 2934.9990 20 6.5

2934.9990 21 6.5 2934.9990 22 6.5 2934.9990 23 6.5 2934.9990 24 6.5 2934.9990 25 6.5 2934.9990 26 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2934.9990 27 6.5 2934.9990 28 6.5 2934.9990 29 6.5 

2934.9990 30 6.5 2934.9990 30 6.5

2934.9990 31 6.5 2934.9990 32 6.5 2934.9990 33 6.5 2934.9990 34 6.5 2934.9990 35 6.5 2934.9990 36 6.5 2934.9990 37 6.5 2934.9990 38 6.5 2934.9990 39 6.5 

2934.9990 90 6.5 2934.9990 90 6.5 2934.9990 90 6.5 

2935 Sulfonamides: 29.35 29.35 29.35 29350010 --- Sulphadiazine 6.5 2935.0010 6.5 6.5 2935.0010 6.5 6.5 2935.0010 6.5 29350020 --- Sulfadimidine 6.5 2935.0020 6.5 6.5 2935.0020 6.5 6.5 2935.0020 6.5 29350030 ---Sulfamethoxazole 6.5 2935.0030 6.5 6.5 2935.0030 6.5 6.5 2935.0030 6.5 29350090 --- Other 6.5 2935.0090 6.5 6.5 2935.0090 6.5 6.5 2935.0090 6.5 

2935.0090 11 6.5 2935.0090 12 6.5 2935.0090 13 6.5 2935.0090 14 6.5 2935.0090 15 6.5 2935.0090 16 6.5 2935.0090 17 6.5 2935.0090 18 6.5 2935.0090 19 6.5 2935.0090 90 6.5 

2936 Provitamins and vitamins, natural or 29.36 29.36 29.36 29361000 - Provitamins, unmixed 4 29361000 4 4 2936.1000 4 4 2936.1000 4 

- Vitamins and their derivatives, unmixed:

29362100 -- Vitamins A and their derivatives 4 2936.2100 4 4 2936.2100 4 4 2936.2100 4 29362200 -- Vitamin B1 and its derivatives 4 2936.2200 4 4 2936.2200 4 4 2936.2200 4 29362300 -- Vitamin B2 and its derivatives 4 2936.2300 4 4 2936.2300 4 4 2936.2300 4 29362400 -- D- or DL-Pantothenic acid (Vitamin B3 or 4 2936.2400 4 4 2936.2400 4 4 2936.2400 4 29362500 -- Vitamin B6 and its derivatives 4 2936.2500 4 4 2936.2500 4 4 2936.2500 4 29362600 -- Vitamin B12 and its derivatives 4 2936.2600 4 4 2936.2600 4 4 2936.2600 4 29362700 -- Vitamin C and its derivatives 4 2936.2700 4 4 2936.2700 4 4 2936.2700 4 29362800 -- Vitamin E and its derivatives 4 2936.2800 4 4 2936.2800 4 4 2936.2800 4 29362900 -- Other Vitamins and their derivatives 4 2936.2900 4 4 2936.2900 4 4 2936.2900 4 29369000 - Other, including natural concentrates 4 2936.9000 4 4 2936.9000 4 4 2936.9000 4 2937 Hormones, natural or reproduced by 29.37 29.37 29.37 

- Pituitary (anterior) or similar hormones, 

29371010 --- Pituitary (anterior)and similar hormones 4 4 4 29371090 --- Other 4 4 4 

2937.1100 4 2937.1100 4 2937.1100 4 2937.1200 4 2937.1200 4 2937.1200 4 2937.1900 4 2937.1900 4 2937.1900 4 

- Adrenal cortical hormones and their 

29372100 -- Cortisone, hydrocortisone, prednisone 4 2937.2100 4 4 2937.2100 4 4 2937.2100 4 

-- Halogenated derivatives of adrenal 

29372210 --- Dexamethasone 4 2937.2210 4 4 2937.2210 4 4 2937.2210 4 29372290 --- Other 4 2937.2290 4 4 2937.2290 4 4 2937.2290 4 

2937.2300 4 2937.2300 4 2937.2300 4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2937.2900 4 2937.2900 4 2937.2900 4 

-- Other:

29372910 --- Other adremal cortical hormones 4 4 4 29372990 --- Other 4 4 4 

2937.3100 4 2937.3100 4 2937.3100 4 2937.3900 4 2937.3900 4 2937.3900 4 2937.4000 4 2937.4000 4 2937.4000 4 2937.5000 4 2937.5000 4 2937.5000 4 2937.9000 4 2937.9000 4 2937.9000 4 

- Other hormones and their derivatives; 

29379100 -- Insulin and its salts 4 4 4 29379200 -- Oestrogens and progestogens 4 4 4 29379900 -- Other 4 4 4 2938 Glycosides, natural or reproduced by 29.38 29.38 29.38 29381000 - Rutoside (rutin) and its derivatives 6.5 2938.1000 6.5 6.5 2938.1000 6.5 6.5 2938.1000 6.5 29389000 - Other 6.5 2938.9000 6.5 6.5 2938.9000 6.5 6.5 2938.9000 6.5 

2938.9000 10 6.5 2938.9000 10 6.5 2938.9000 10 6.5 2938.9000 20 6.5 2938.9000 20 6.5 2938.9000 20 6.5 2938.9000 30 6.5 2938.9000 30 6.5 2938.9000 30 6.5 2938.9000 90 6.5 2938.9000 90 6.5 2938.9000 90 6.5 

2939 Vegetable alkaloids, natural or reproduced 29.39 29.39 29.39 29391000 - Alkaloids of opium and their derivatives; 4 4 4 

2939.1100 4 2939.1100 4 2939.1100 4 2939.1100 11 4 2939.1100 11 4 2939.1100 11 4 2939.1100 12 4 2939.1100 12 4 2939.1100 12 4 2939.1100 13 4 2939.1100 13 4 2939.1100 13 4 2939.1100 14 4 2939.1100 14 4 2939.1100 14 4 2939.1100 15 4 2939.1100 15 4 2939.1100 15 4 2939.1100 16 4 2939.1100 16 4 2939.1100 16 4 2939.1100 20 4 2939.1100 20 4 2939.1100 20 4 2939.1900 4 2939.1900 4 2939.1900 4 2939.1900 10 4 2939.1900 10 4 2939.1900 10 4 2939.1900 90 4 2939.1900 90 4 2939.1900 90 4 

- Alkaloids of cinchona and their 

29392100 -- Quinine and its salts 4 2939.2100 4 4 2939.2100 4 4 2939.2100 4 29392900 -- Other 4 2939.2900 4 4 2939.2900 4 4 2939.2900 4 29393000 - Caffeine and its salts 4 2939.3000 4 4 2939.3000 4 4 2939.3000 4 

2939.3000 10 4 2939.3000 10 4 2939.3000 10 4 2939.3000 90 4 2939.3000 90 4 2939.3000 90 4 

- Ephedrine and their salts:

29394100 -- Ephedrine and its salts 4 2939.4100 4 4 2939.4100 4 4 2939.4100 4 

2939.4100 10 4 2939.4100 10 4 2939.4100 10 4 2939.4100 20 4 2939.4100 20 4 2939.4100 20 4 2939.4100 30 4 2939.4100 30 4 2939.4100 30 4 2939.4100 40 4 2939.4100 40 4 2939.4100 40 4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

2939.4100 90 4 2939.4100 90 4 2939.4100 90 4 

29394200 -- Pseudoephedrine (INN) and its salts 4 2939.4200 4 4 2939.4200 4 4 2939.4200 4 

2939.4200 10 4 2939.4200 10 4 2939.4200 10 4 2939.4200 20 4 2939.4200 20 4 2939.4200 20 4 2939.4200 90 4 2939.4200 90 4 2939.4200 90 4 2939.4300 4 2939.4300 4 2939.4300 4 

29394900 -- Other 4 2939.4900 4 4 2939.4900 4 4 2939.4900 4 

2939.4900 10 4 2939.4900 10 4 2939.4900 10 4 2939.4900 20 4 2939.4900 20 4 2939.4900 20 4 2939.4900 30 4 2939.4900 30 4 2939.4900 30 4 2939.4900 90 4 2939.4900 90 4 2939.4900 90 4 

29395000 - Theophylline and aminophylline 4 4 4 

2939.5100 4 2939.5100 4 2939.5100 4 2939.5900 4 2939.5900 4 2939.5900 4 

- Alkaloids of rye ergot and their derivatives; 

29396100 -- Ergometrine (INN) and its salts 4 2939.6100 4 4 2939.6100 4 4 2939.6100 4 

2939.6100 10 4 2939.6100 10 4 2939.6100 10 4 2939.6100 90 4 2939.6100 90 4 2939.6100 90 4 

29396200 -- Ergotamine (INN) and its salts 4 2939.6200 4 4 2939.6200 4 4 2939.6200 4 

2939.6200 10 4 2939.6200 10 4 2939.6200 10 4 2939.6200 90 4 2939.6200 90 4 2939.6200 90 4 

29396300 -- Lysergic acid and its salts 4 2939.6300 4 4 2939.6300 4 4 2939.6300 4 

2939.6300 10 4 2939.6300 10 4 2939.6300 10 4 2939.6300 90 4 2939.6300 90 4 2939.6300 90 4 

29396900 -- Other 4 2939.6900 4 4 2939.6900 4 4 2939.6900 4 29397000 - Nicotine and its salts 4 4 4 

- Other:

29399010 --- Strychnine and its salts 4 4 4 29399020 --- Cocaine and its salts 4 4 4 29399090 --- Other 4 4 4 

2939.9110 4 2939.9110 4 2939.9110 4 2939.9190 4 2939.9190 4 2939.9190 4 2939.9190 11 4 2939.9190 11 4 2939.9190 11 4 2939.9190 12 4 2939.9190 12 4 2939.9190 12 4 2939.9190 13 4 2939.9190 13 4 2939.9190 13 4 2939.9910 4 2939.9910 4 2939.9910 4 2939.9920 4 2939.9920 4 2939.9920 4 2939.9990 4 2939.9990 4 2939.9990 4 

2940 Sugars, chemically pure, other than 29.40 29.40 29.40 29400000 Sugars, chemically pure, other than 6 2940.0000 6 6 2940.0000 6 6 2940.0000 6 2941 Antibiotics: 29.41 29.41 29.41 

- Penicillin and their derivatives with a --- Ampicillin and its salts:

29411011 ----Ampicillin 6 2941.1011 6 6 2941.1011 6 6 2941.1011 6 29411012 ----Ampicillin trihydrate 6 2941.1012 6 6 2941.1012 6 6 2941.1012 6 29411019 ----Other 6 2941.1019 6 6 2941.1019 6 6 2941.1019 6 

---Other:

29411091 ----Amoxycillin 4 2941.1091 4 4 2941.1091 4 4 2941.1091 4 29411092 ----Amoxycillin trihydrate 4 2941.1092 4 4 2941.1092 4 4 2941.1092 4 29411093 ----6-Aminopenicillanic acid 4 2941.1093 4 4 2941.1093 4 4 2941.1093 4 29411094 ----Penicillin V 4 2941.1094 4 4 2941.1094 4 4 2941.1094 4 29411095 ----Sulfobenzylpenicillin 4 2941.1095 4 4 2941.1095 4 4 2941.1095 4 29411096 ----Cloxacillin 4 2941.1096 4 4 2941.1096 4 4 2941.1096 4 29411099 ----Other 4 2941.1099 4 4 2941.1099 4 4 2941.1099 4 29412000 - Streptomycins and their derivatives; salts 4 2941.2000 4 4 2941.2000 4 4 2941.2000 4 

- Tetracyclines and their derivatives; salts --- Tetracyclines and their salts

29413011 ---- Tetracyclines 4 2941.3011 4 4 2941.3011 4 4 2941.3011 4 29413012 ---- Salts of tetracyclines 4 2941.3012 4 4 2941.3012 4 4 2941.3012 4 29413020 --- Tetracyclines derivatives and their salts 4 2941.3020 4 4 2941.3020 4 4 2941.3020 4 29414000 - Chloramphenicol and its derivatives; salts 4 2941.4000 4 4 2941.4000 4 4 2941.4000 4 29415000 - Erythromycin and its derivatives; salts 4 2941.5000 4 4 2941.5000 4 4 2941.5000 4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

- Other:

29419010 --- Gentamycin and its derivatives; salts 4 2941.9010 4 4 2941.9010 4 4 2941.9010 4 29419020 --- Kanamycin and its derivatives; salts 4 2941.9020 4 4 2941.9020 4 4 2941.9020 4 29419030 --- Rifampicin (RFP); salts thereof 4 2941.9030 4 4 2941.9030 4 4 2941.9030 4 29419040 --- Lincomycin and its derivatives; salts 4 2941.9040 4 4 2941.9040 4 4 2941.9040 4 

--- Cephamycin and its derivatives; salts 

29419051 ----7-aminocephalosporianic acid, 7- 6 2941.9051 6 6 2941.9051 6 6 2941.9051 6 29419052 ----Cefalexin and its salts 6 2941.9052 6 6 2941.9052 6 6 2941.9052 6 29419053 ----Cefazolin and its salts 6 2941.9053 6 6 2941.9053 6 6 2941.9053 6 29419054 ----Cefradine and its salts 6 2941.9054 6 6 2941.9054 6 6 2941.9054 6 29419055 ----ceftriaxone and its salts 6 2941.9055 6 6 2941.9055 6 6 2941.9055 6 29419056 ----Cefoperazone and its salts 6 2941.9056 6 6 2941.9056 6 6 2941.9056 6 29419057 ----Cefotaxime and its salts 6 2941.9057 6 6 2941.9057 6 6 2941.9057 6 29419058 ----Cefaclor and its salts 6 2941.9058 6 6 2941.9058 6 6 2941.9058 6 29419059 ----Other 6 2941.9059 6 6 2941.9059 6 6 2941.9059 6 29419060 --- Midecamycin and its derivatives; salts 6 2941.9060 6 6 2941.9060 6 6 2941.9060 6 29419070 --- Acetyl-spiramycin and its derivatives; 4 2941.9070 4 4 2941.9070 4 4 2941.9070 4 29419090 --- Other 6 2941.9090 6 6 2941.9090 6 6 2941.9090 6 2942 Other organic compounds: 29.42 29.42 29.42 29420000 Other organic compounds 6.5 2942.0000 6.5 6.5 2942.0000 6.5 6.5 2942.0000 6.5 3001 Glands and other organs for organo- 30.01 30.01 30.01 30011000 - Glands and other organs, dries, whether 3 3001.1000 3 3 3001.1000 3 3 3001.1000 3 

3001.1000 10 3 3001.1000 10 3 3001.1000 10 33001.1000 90 3 3001.1000 90 3 3001.1000 90 3

30012000 - Extracts of glands or other organs or of 3 3001.2000 3 3 3001.2000 3 3 3001.2000 3 

3001.2000 10 3 3001.2000 10 3 3001.2000 10 3 

3001.2000 20 3 

3001.2000 90 3 3001.2000 90 3 3001.2000 90 3 

- Other:

30019010 --- Heparin and its salts 3 3001.9010 3 3 3001.9010 3 3 3001.9010 3 30019090 --- Other 3 3001.9090 3 3 3001.9090 3 3 3001.9090 3 

3001.9090 10 3 3001.9090 10 3 3001.9090 10 3 3001.9090 90 3 3001.9090 90 3

3001.9090 91 3 3001.9090 99 3 

3002 Human blood; animal blood prepared for 30.02 30.02 30.02 30021000 - Antiserum and other blood fractions and 3 3002.1000 3 3 3002.1000 3 3 3002.1000 3 30022000 - Vaccines for human medicine 3 3002.2000 3 3 3002.2000 3 3 3002.2000 3 30023000 - Vaccines for veterinary medicine 3 3002.3000 3 3 3002.3000 3 3 3002.3000 3 

- Other:

30029010 ---Saxitoxin 3 3002.9010 3 3 3002.9010 3 3 3002.9010 3 30029020 ---Ricitoxin 3 3002.9020 3 3 3002.9020 3 3 3002.9020 3 

3002.9030 3 3002.9030 3 

3002.9030 10 3 3002.9030 90 3 

3002.9040 3 3002.9040 3 

3002.9040 10 3 3002.9040 90 3 

30029090 ---Other 3 3002.9090 3 3 3002.9090 3 3 3002.9090 3 

3002.9090 10 3

3002.9090 11 3 3002.9090 19 3 

3002.9090 90 3 3002.9090 90 3

3002.9090 91 3 3002.9090 92 3 3002.9090 99 3 

3003 Medicaments (excluding goods of heading 30.03 30.03 30.03 

- Containing penicillin or derivatives thereof, ---Containing penicillins:

30031011 ----Ampicillin 6 3003.1011 6 6 3003.1011 6 6 3003.1011 6 30031012 ----Amoxycillin 6 3003.1012 6 6 3003.1012 6 6 3003.1012 6 30031013 ----Penicillin V 6 3003.1013 6 6 3003.1013 6 6 3003.1013 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

30031019 ----Other 6 3003.1019 6 6 3003.1019 6 6 3003.1019 6 30031090 ---Other 6 3003.1090 6 6 3003.1090 6 6 3003.1090 6 

- Containing other antibiotics:--- Containing cephamycins:

30032011 ----Cefotaxime 6 3003.2011 6 6 3003.2011 6 6 3003.2011 6 30032012 ----Ceftazidime 6 3003.2012 6 6 3003.2012 6 6 3003.2012 6 30032013 ----Cefoxitin 6 3003.2013 6 6 3003.2013 6 6 3003.2013 6 30032014 ----Ceftezole 6 3003.2014 6 6 3003.2014 6 6 3003.2014 6 30032015 ----Cefaclor 6 3003.2015 6 6 3003.2015 6 6 3003.2015 6 30032016 ----Cefuroxime 6 3003.2016 6 6 3003.2016 6 6 3003.2016 6 30032017 ----Ceftriaxone 6 3003.2017 6 6 3003.2017 6 6 3003.2017 6 30032018 ----Cefoperazone 6 3003.2018 6 6 3003.2018 6 6 3003.2018 6 30032019 ----Other 6 3003.2019 6 6 3003.2019 6 6 3003.2019 6 30032090 ---Other 6 3003.2090 6 6 3003.2090 6 6 3003.2090 6 

-Containing hormones or other products of 

30033100 -- Containing insulin 5 3003.3100 5 5 3003.3100 5 5 3003.3100 5 30033900 -- Other 6 3003.3900 6 6 3003.3900 6 6 3003.3900 6 

- Containing alkaloids or derivatives thereof 

30034010 --- Containing quinine or its salts 5 3003.4010 5 5 3003.4010 5 5 3003.4010 5 30034090 --- Other 5 3003.4090 5 5 3003.4090 5 5 3003.4090 5 

- Other:

30039010 --- Containing sulfa drugs 7.8 3003.9010 7.8 6 3003.9010 6 6 3003.9010 6 

3003.9020 6 3003.9020 5 

30039090 --- Other 5 3003.9090 5 5 3003.9090 5 5 3003.9090 5 

3003.9090 10 5 3003.9090 10 5 3003.9090 10 5 

3003.9090 20 5 

3003.9090 90 5 3003.9090 90 5 3003.9090 90 5 

3004 Medicaments (excluding goods of heading 30.04 30.04 30.04 

- Containing penicillin or derivatives thereof, ---Containing penicillins:

30041011 ----Ampicillin 6 3004.1011 6 6 3004.1011 6 6 3004.1011 6 30041012 ----Amoxycillin 6 3004.1012 6 6 3004.1012 6 6 3004.1012 6 30041013 ----Penicillin V 6 3004.1013 6 6 3004.1013 6 6 3004.1013 6 30041019 ----Other 6 3004.1019 6 6 3004.1019 6 6 3004.1019 6 30041090 ---Other 6 3004.1090 6 6 3004.1090 6 6 3004.1090 6 

- Containing other antibiotics:---Containing cephamycins:

30042011 ----Cefotaxime 6 3004.2011 6 6 3004.2011 6 6 3004.2011 6 30042012 ----Ceftazidime 6 3004.2012 6 6 3004.2012 6 6 3004.2012 6 30042013 ----Cefoxitin 6 3004.2013 6 6 3004.2013 6 6 3004.2013 6 30042014 ----Ceftezole 6 3004.2014 6 6 3004.2014 6 6 3004.2014 6 30042015 ----Cefaclor 6 3004.2015 6 6 3004.2015 6 6 3004.2015 6 30042016 ----Cefuroxime 6 3004.2016 6 6 3004.2016 6 6 3004.2016 6 30042017 ----Ceftriaxone 6 3004.2017 6 6 3004.2017 6 6 3004.2017 6 30042018 ----Cefoperazone 6 3004.2018 6 6 3004.2018 6 6 3004.2018 6 30042019 ----Other 6 3004.2019 6 6 3004.2019 6 6 3004.2019 6 30042090 ---Other 6 3004.2090 6 6 3004.2090 6 6 3004.2090 6 

-Containing hormones or other products of 

30043100 -- Containing insulin 5 3004.3100 5 5 3004.3100 5 5 3004.3100 5 30043200 -- Containing adrenal cortical hormones 5 3004.3200 5 5 3004.3200 5 5 3004.3200 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

30043900 -- Other 5 3004.3900 5 5 3004.3900 5 5 3004.3900 5 

- Containing alkaloids or derivatives thereof 

30044010 --- Containing quinine or its salts 5 3004.4010 5 5 3004.4010 5 5 3004.4010 5 30044090 --- Other 5 3004.4090 5 5 3004.4090 5 5 3004.4090 5 

3004.4090 10 5 3004.4090 10 5 3004.4090 10 5 3004.4090 20 5 3004.4090 20 5 3004.4090 20 5 3004.4090 30 5 3004.4090 30 5 3004.4090 30 5 3004.4090 40 5 3004.4090 40 5 3004.4090 40 5 3004.4090 90 5 3004.4090 90 5 3004.4090 90 5 

30045000 - Other medicaments containing vitamins or 6 3004.5000 6 6 3004.5000 6 6 3004.5000 6 

- Other:

30049010 --- Containing sulfa drugs 6 3004.9010 6 6 3004.9010 6 6 3004.9010 6 30049020 --- Containing biphenyl dicarbxybte 4 3004.9020 4 4 3004.9020 4 4 3004.9020 4 

--- Medicaments of Chinese type:

30049051 ---- Medicated liquors or wines 3 3004.9051 3 3 3004.9051 3 3 3004.9051 3 

3004.9051 10 3 3004.9051 10 3 3004.9051 10 3 3004.9051 90 3 3004.9051 90 3 3004.9051 90 3 

30049052 ---- Pien Tzu Huang 3 3004.9052 3 3 3004.9052 3 3 3004.9052 3 30049053 ---- Bai Yao 3 3004.9053 3 3 3004.9053 3 3 3004.9053 3 30049054 ---- Essential balm 3 3004.9054 3 3 3004.9054 3 3 3004.9054 3 30049059 ---- Other 3 3004.9059 3 3 3004.9059 3 3 3004.9059 3 

3004.9059 10 3 3004.9059 10 3 3004.9059 10 3 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

3004.9059 90 3 3004.9059 90 3 3004.9059 90 3 

3004.9060 4 3004.9060 4 

30049090 --- Other 4 3004.9090 4 4 3004.9090 4 4 3004.9090 4 

3004.9090 10 4 3004.9090 10 4 3004.9090 10 4 3004.9090 20 4 3004.9090 20 4 3004.9090 20 4 3004.9090 30 4 3004.9090 30 4 3004.9090 30 4 3004.9090 40 4 3004.9090 40 4 3004.9090 40 4 3004.9090 50 4 3004.9090 50 4 3004.9090 50 4 3004.9090 60 4 3004.9090 60 4 3004.9090 60 4 3004.9090 90 4 3004.9090 90 4 3004.9090 90 4 

3005 Wadding, gauze, bandages and similar 30.05 30.05 30.05 

- Adhesive dressings and other articles 

30051010 --- Adhesive plasters 5 3005.1010 5 5 3005.1010 5 5 3005.1010 5 30051090 --- Other 5 3005.1090 5 5 3005.1090 5 5 3005.1090 5 

- Other:

30059010 --- Absorbent cotton, gauze, bandages 5 3005.9010 5 5 3005.9010 5 5 3005.9010 5 

3005.9010 10 5 3005.9010 10 53005.9010 90 5 3005.9010 90 5

30059090 --- Other 5 3005.9090 5 5 3005.9090 5 5 3005.9090 5 

3005.9090 10 5 3005.9090 10 53005.9090 90 5 3005.9090 90 5

3006 Pharmaceutical goods specified in Note 4 to 30.06 30.06 30.06 30061000 - Sterile surgical catgut, similar sterile 5 3006.1000 5 5 3006.1000 5 5 3006.1000 5 30062000 - Blood-grouping reagents 3 3006.2000 3 3 3006.2000 3 3 3006.2000 3 30063000 - Opacifying preparations for X-ray 4 3006.3000 4 4 3006.3000 4 4 3006.3000 4 30064000 - Dental cements and other dental fillings; 5 3006.4000 5 5 3006.4000 5 5 3006.4000 5 30065000 - First-aid boxes and kits 5 3006.5000 5 5 3006.5000 5 5 3006.5000 5 30066000 - Chemical contraceptive preparations 0 0 0 

3006.6010 0 3006.6010 0 3006.6010 0 3006.6090 0 3006.6090 0 3006.6090 0 3006.7000 6.5 3006.7000 6.5 3006.7000 6.5 3006.8000 5 3006.8000 5 3006.8000 5

3101 Animal or vegetable fertilizers, whether or 31.01 31.01 31.01 

--- Not chemically treated:

31010011 ---- Guano 3 3101.0011 3 3 3101.0011 3 3 3101.0011 3 31010019 ---- Other 6.5 3101.0019 6.5 6.5 3101.0019 6.5 6.5 3101.0019 6.5 31010090 ---Other 4 3101.0090 4 4 3101.0090 4 4 3101.0090 4 

3101.0090 10 4 3101.0090 90 4 

3102 Mineral or chemical fertilizers, nitrogenous: 31.02 31.02 31.02 31021000 - Urea, whether or Not in aqueous solution 50 3102.1000 *50 50 3102.1000 *50 50 3102.1000 *50 

3102.1000 10 4 3102.1000 10 4 3102.1000 10 43102.1000 90 50 3102.1000 90 50 3102.1000 90 50 

- Ammonium sulphate; double salts and 

31022100 -- Ammonium sulphate 4 3102.2100 4 4 3102.2100 4 4 3102.2100 4 31022900 -- Other 4 3102.2900 4 4 3102.2900 4 4 3102.2900 4 31023000 - Ammonium nitrate, whether or Not in 4 3102.3000 4 4 3102.3000 4 4 3102.3000 4 31024000 - Mixtures of ammonium nitrate with calcium 4 3102.4000 4 4 3102.4000 4 4 3102.4000 4 31025000 - Sodium nitrate 4 3102.5000 4 4 3102.5000 4 4 3102.5000 4 31026000 - Double salts and mixtures of calcium 4 3102.6000 4 4 3102.6000 4 4 3102.6000 4 31027000 - Calcium cyanamid 4 3102.7000 4 4 3102.7000 4 4 3102.7000 4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

31028000 - Mixtures of urea and ammonium nitrate in 4 3102.8000 4 4 3102.8000 4 4 3102.8000 4 31029000 - Other, including mixtures not specified in 4 3102.9000 4 4 3102.9000 4 4 3102.9000 4 3103 Mineral or chemical fertilizers, phosphatic: 31.03 31.03 31.03 31031000 - Superphosphates 4 3103.1000 4 4 3103.1000 4 4 

3103.1010 4 3103.1090 4 

31032000 -Basic slag 4 3103.2000 4 4 3103.2000 4 4 3103.2000 4 31039000 -Other 4 3103.9000 4 4 3103.9000 4 4 3103.9000 4 3104 Mineral or chemical fertilizers, potassic: 31.04 31.04 31.04 31041000 -Carnallite, sylvite and other crude natural 4 3104.1000 3 4 3104.1000 3 4 3104.1000 3 31042000 -Potassium chloride 3 3 3 

3104.2010 3 3104.2010 3 3104.2010 3 3104.2090 3 3104.2090 3 3104.2090 3 

31043000 -Potassium sulphate 4 3104.3000 3 4 3104.3000 3 4 3104.3000 3 31049000 -Other 4 3104.9000 3 4 3104.9000 3 4 3104.9000 3 3105 Mineral or chemical fertilizers containing 31.05 31.05 31.05 31051000 -Goods of this Chapter in tablets or similar 4 3105.1000 4 4 3105.1000 4 4 3105.1000 4 

3105.1000 10 4 3105.1000 10 4 3105.1000 10 4 3105.1000 90 4 3105.1000 90 4 3105.1000 90 4 

31052000 -Mineral or chemical fertilizers containing 50 3105.2000 *50 50 3105.2000 *50 50 3105.2000 *50 

3105.2000 10 4 3105.2000 10 4 3105.2000 10 43105.2000 90 50 3105.2000 90 50 3105.2000 90 50 

31053000 -Diammonium hydrogenorthophosphate 50 3105.3000 *50 50 3105.3000 *50 50 3105.3000 *50 

3105.3000 10 4 3105.3000 10 4 3105.3000 10 43105.3000 90 50 3105.3000 90 50 3105.3000 90 50 

31054000 -Ammonium dihydrogenorthophosphate 4 3105.4000 4 4 3105.4000 4 4 3105.4000 4 

-Other mineral or chemical fertilizers 

31055100 --Containing nitrates and phosphates 4 3105.5100 4 4 3105.5100 4 4 3105.5100 4 31055900 --Other 4 3105.5900 4 4 3105.5900 4 4 3105.5900 4 31056000 -Mineral or chemical fertilizers containing 4 3105.6000 4 4 3105.6000 4 4 3105.6000 4 31059000 -Other 4 3105.9000 4 4 3105.9000 4 4 3105.9000 4 3201 Tanning extracts of vegetable origin; 32.01 32.01 32.01 32011000 -Quebracho extract 5 3201.1000 5 5 3201.1000 5 5 3201.1000 5 32012000 -Wattle extract 6.5 3201.2000 6.5 6.5 3201.2000 6.5 6.5 3201.2000 6.5 

-Other:

32019010 ---Other tanning extracts 6.5 3201.9010 6.5 6.5 3201.9010 6.5 6.5 3201.9010 6.5 

3201.9010 10 6.5 3201.9010 90 6.5 

32019090 ---Other 6.5 3201 9090 6.5 6.5 3201 9090 6.5 6.5 3201 9090 6.5 3202 Synthetic organic tanning substances; 32.02 32.02 32.02 32021000 -Synthetic organic tanning substances 6.5 3202.1000 6.5 6.5 3202.1000 6.5 6.5 3202.1000 6.5 32029000 -Other 6.5 3202.9000 6.5 6.5 3202.9000 6.5 6.5 3202.9000 6.5 3203 Colouring matter of vegetable or animal 32.03 32.03 32.03 

---Colouring matter of vegetable origin and 

32030011 ----Natural indigo and preparations based 6.5 3203.0011 6.5 6.5 3203.0011 6.5 6.5 3203.0011 6.5 32030019 ----Other 6.5 3203.0019 6.5 6.5 3203.0019 6.5 6.5 3203.0019 6.5 

3203.0019 10 6.5 3203.0019 90 6.5 

32030020 ---Colouring matter of animal origin and 6.5 3203.0020 6.5 6.5 3203.0020 6.5 6.5 3203.0020 6.5 3204 Synthetic organic colouring matter, whether 32.04 32.04 32.04 

-Synthetic organic colouring matter and 

32041100 --Disperse dyes and preparations based 9.6 3204.1100 9.6 8.9 3204.1100 8.9 7.7 3204.1100 7.7 32041200 --Acid dyes, whether or not premetallized , 9.6 3204.1200 9.6 8.9 3204.1200 8.9 7.7 3204.1200 7.7 32041300 --Basic dyes and preparations based 6.5 3204.1300 6.5 6.5 3204.1300 6.5 6.5 3204.1300 6.5 32041400 --Direct dyes and preparations based 6.5 3204.1400 6.5 6.5 3204.1400 6.5 6.5 3204.1400 6.5 

--Vat dyes (including those usable in that 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

32041510 ---Synthetic indigo (reductive indigo) 6.5 3204.1510 6.5 6.5 3204.1510 6.5 6.5 3204.1510 6.5 32041590 ---Other 6.5 3204.1590 6.5 6.5 3204.1590 6.5 6.5 3204.1590 6.5 32041600 --Reactive dyes and preparations based 9.6 3204.1600 9.6 8.9 3204.1600 8.9 7.7 3204.1600 7.7 32041700 --Pigments and preparations based thereon 6.5 3204.1700 6.5 6.5 3204.1700 6.5 6.5 3204.1700 6.5 

--Other, including mixtures of colouring ---Sulphur dyes and preparations based 

32041911 ----Sulphur black and preparations based 6.5 3204.1911 6.5 6.5 3204.1911 6.5 6.5 3204.1911 6.5 32041919 ----Other 6.5 3204.1919 6.5 6.5 3204.1919 6.5 6.5 3204.1919 6.5 32041990 ---Other 6.5 3204.1990 6.5 6.5 3204.1990 6.5 6.5 3204.1990 6.5 32042000 -Synthetic organic products of a kind used 6.5 3204.2000 6.5 6.5 3204.2000 6.5 6.5 3204.2000 6.5 

-Other:

32049010 ---Biological stains and dye indicators 6.5 3204.9010 6.5 6.5 3204.9010 6.5 6.5 3204.9010 6.5 32049090 ---Other 6.5 3204.9090 6.5 6.5 3204.9090 6.5 6.5 3204.9090 6.5 3205 Colour lakes; preparations as specified in 32.05 32.05 32.05 32050000 Colour lakes; preparations as specified in 6.5 3205.0000 6.5 6.5 3205.0000 6.5 6.5 3205.0000 6.5 3206 Other colouring matter; preparations as 32.06 32.06 32.06 

-Pigments and preparations based on --Containing 80% or more by weight of 

32061110 ---Titanium white 6.5 3206.1110 6.5 6.5 3206.1110 6.5 6.5 3206.1110 6.5 

3206.1110 10 6.5 3206.1110 10 6.5 3206.1110 10 6.53206.1110 90 6.5 3206.1110 90 6.5 3206.1110 90 6.5

32061190 ---Other 6.5 3206.1190 6.5 6.5 3206.1190 6.5 6.5 3206.1190 6.5 32061900 --Other 10 3206.1900 10 10 3206.1900 10 10 3206.1900 10 32062000 -Pigments and preparations based on 6.5 3206.2000 6.5 6.5 3206.2000 6.5 6.5 3206.2000 6.5 32063000 -Pigments and preparations based on 6.5 3206.3000 6.5 6.5 3206.3000 6.5 6.5 3206.3000 6.5 

-Other colouring matter and other 

32064100 --Ultramarine and preparations based 6.5 3206.4100 6.5 6.5 3206.4100 6.5 6.5 3206.4100 6.5 

--Lithopone and other Pigments and 

32064210 ---Lithopone 6.5 3206.4210 6.5 6.5 3206.4210 6.5 6.5 3206.4210 6.5 32064290 ---Other 6.5 3206.4290 6.5 6.5 3206.4290 6.5 6.5 3206.4290 6.5 32064300 --Pigments and preparations based on 6.5 3206.4300 6.5 6.5 3206.4300 6.5 6.5 3206.4300 6.5 32064900 --Other 6.5 3206.4900 6.5 6.5 3206.4900 6.5 6.5 3206.4900 6.5 32065000 -Inorganic products of a kind used as 6.5 3206.5000 6.5 6.5 3206.5000 6.5 6.5 3206.5000 6.5 3207 Prepared pigments, prepared opacifiers and 32.07 32.07 32.07 32071000 -Prepared Pigments, prepared opacifiers, 5 3207.1000 5 5 3207.1000 5 5 3207.1000 5 32072000 -Vitrifiable enamels and glazes, engobes 5 3207.2000 5 5 3207.2000 5 5 3207.2000 5 32073000 -Liquid lustres and similar preparations 5 3207.3000 5 5 3207.3000 5 5 3207.3000 5 32074000 -Glass frit and Other Glass, in the form of 5 3207.4000 5 5 3207.4000 5 5 3207.4000 5 3208 Paints and varnishes (including enamels 32.08 32.08 32.08 32081000 -Based on polyesters 10 3208.1000 10 10 3208.1000 10 10 3208.1000 10 

-Based on acrylic or vinyl polymers:

32082010 ---Based on acrylic polymers 10 3208.2010 10 10 3208.2010 10 10 3208.2010 10 

3208.2010 10 10 3208.2010 10 10 3208.2010 10 103208.2010 90 10 3208.2010 90 10 3208.2010 90 10 

32082020 ---Based on vinyl polymers 10 3208.2020 10 10 3208.2020 10 10 3208.2020 10 

-Other:

32089010 ---Based on polyurethane polymers 10 3208.9010 10 10 3208.9010 10 10 3208.9010 10 

3208.9010 10 10 3208.9010 10 10 3208.9010 10 103208.9010 90 10 3208.9010 90 10 3208.9010 90 10 

32089090 ---Other 10 3208.9090 10 10 3208.9090 10 10 3208.9090 10 3209 Paints and varnishes (including enamels 32.09 32.09 32.09 32091000 -Based on acrylic or vinyl polymers 10 3209.1000 10 10 3209.1000 10 10 3209.1000 10 32099000 -Other 10 10 10 

3209.9010 10 3209.9010 10 3209.9010 10 3209.9020 10 3209.9020 10 3209.9020 10 3209.9090 10 3209.9090 10 3209.9090 10 

3210 Other paints and varnishes (including 32.10 32.10 32.10 32100000 Other paints and varnishes (including 10 3210.0000 10 10 3210.0000 10 10 3210.0000 10 3211 Prepared driers: 32.11 32.11 32.11 32110000 Prepared driers 10 3211.0000 10 10 3211.0000 10 10 3211.0000 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

3212 Pigments (including metallic powders and 32.12 32.12 32.12 32121000 -Stamping foils 15 3212.1000 15 15 3212.1000 15 15 3212.1000 15 32129000 -Other 10 3212.9000 10 10 3212.9000 10 10 3212.9000 10 3213 Artists', students' or signboard painters' 32.13 32.13 32.13 32131000 -Colours in sets 10 3213.1000 10 10 3213.1000 10 10 3213.1000 10 32139000 -Other 10 3213.9000 10 10 3213.9000 10 10 3213.9000 10 3214 Glaziers' putty, grafting putty, resin 32.14 32.14 32.14 32141000 -Glaziers putty, grafting putty, resin 9 3214.1000 9 9 3214.1000 9 9 3214.1000 9 32149000 -Other 9 3214.9000 9 9 3214.9000 9 9 3214.9000 9 3215 Printing ink, writing or drawing ink and other 32.15 32.15 32.15 

-Printing ink:

32151100 --black 8.2 3215.1100 8.2 6.5 3215.1100 6.5 6.5 3215.1100 6.5 32151900 --Other 8.2 3215.1900 8.2 6.5 3215.1900 6.5 6.5 3215.1900 6.5 

-Other:

32159010 ---Writing or drawing inks 8.2 3215.9010 8.2 6.5 3215.9010 6.5 6.5 3215.9010 6.5 32159090 ---Other 10 3215.9090 10 10 3215.9090 10 10 3215.9090 10 3301 Essential oils (terpeneless or not), including 33.01 33.01 33.01 

-Essential oils of citrus fruit:

33011100 --Of bergamot 3301.1100 20 3301.1100 20 3301.1100 2033011200 --Of orange 3301.1200 20 3301.1200 20 3301.1200 20 33011300 --Of lemon 3301.1300 20 3301.1300 20 3301.1300 20 33011400 --Of lime 3301.1400 20 3301.1400 20 3301.1400 2033011900 --Other 21 3301.1900 21 20 3301.1900 20 20 3301.1900 20 

-Essential oils other than those of citrus 

33012100 --Of geranium 3301.2100 20 3301.2100 20 3301.2100 2033012200 --Of jasmine 3301.2200 20 3301.2200 20 3301.2200 2033012300 --Of lavender or of lavandin 3301.2300 20 3301.2300 20 3301.2300 2033012400 --Of peppermint (Mentha piperita) 21 3301.2400 21 20 3301.2400 20 20 3301.2400 20 33012500 --Of other mints 15 3301.2500 15 15 3301.2500 15 15 3301.2500 15 33012600 --Of vetiver 3301.2600 20 3301.2600 20 3301.2600 20

--Other:

33012910 ---Of camphor 3301.2910 20 3301.2910 20 3301.2910 20 33012920 ---Of citronella 17.5 3301.2920 17.5 16.3 3301.2920 16.3 15 3301.2920 15 33012930 ---Of aniseed 3301.2930 20 3301.2930 20 3301.2930 20 33012940 ---Of cassia 3301.2940 20 3301.2940 20 3301.2940 20 33012950 ---Of litsea cubeba 3301.2950 20 3301.2950 20 3301.2950 20 33012960 ---Of eucalyptus 3301.2960 20 3301.2960 20 3301.2960 20 33012990 ---Other 16.7 3301.2990 16.7 15.8 3301.2990 15.8 15 3301.2990 15 

-Resinoids: 3301.2990 10 15.8 3301.2990 10 15

3301.2990 90 15.8

3301.2990 91 153301.2990 99 15

33013010 ---Balsam of irises 20 3301.3010 20 20 3301.3010 20 20 3301.3010 20 33013090 ---Other 21 3301.3090 21 20 3301.3090 20 20 3301.3090 20 

-Other:

3301.3090 10 20 3301.3090 90 20 

33019010 ---Extracted oleoresins 21 3301.9010 21 20 3301.9010 20 20 3301.9010 20 

3301.9010 10 20 3301.9010 90 20 

33019020 ---Terpenic byproducts of the deterpenation 21 3301.9020 21 20 3301.9020 20 20 3301.9020 20 33019090 ---Other 21 3301.9090 21 20 3301.9090 20 20 3301.9090 20 3302 Mixtures of odoriferous substances and 33.02 33.02 33.02 

-Of a kind used in the food or drink industry:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

33021010 ---Preparations based on odoriferous 20 3302.1010 20 15 3302.1010 15 15 3302.1010 15 33021090 ---Other 25 3302.1090 25 20 3302.1090 20 15 3302.1090 15 

3302.1090 10 25 3302.1090 10 20 3302.1090 10 153302.1090 90 25 3302.1090 90 20 3302.1090 90 15 

33029000 -Other 21.7 3302.9000 21.7 15.8 3302.9000 15.8 10 3302.9000 10 3303 Perfumes and toilet waters: 33.03 33.03 33.03 33030000 Perfumes and toilet waters 18.3 3303.0000 18.3 14.2 3303.0000 14.2 10 3303.0000 10 3304 Beauty or make-up preparations and 33.04 33.04 33.04 33041000 -Lip make-up preparations 18.3 3304.1000 18.3 14.2 3304.1000 14.2 10 3304.1000 10 33042000 -Eye make-up preparations 18.3 3304.2000 18.3 14.2 3304.2000 14.2 10 3304.2000 10 33043000 -Manicure or pedicure preparations 21.7 3304.3000 21.7 18.3 3304.3000 18.3 15 3304.3000 15 

-Other:

33049100 --Powders, whether or not compressed 18.3 3304.9100 18.3 14.2 3304.9100 14.2 10 3304.9100 10 33049900 --Other 22.3 3304.9900 22.3 19.2 3304.9900 19.2 12.8 3304.9900 12.8 

3304.9900 10 22.3 3304.9900 10 19.2 3304.9900 10 12.8 3304.9900 90 22.3 3304.9900 90 19.2

3304.9900 91 12.8 3304.9900 99 12.8 

3305 Preparations for use on the hair: 33.05 33.05 33.05 33051000 -Shampoos 16.8 3305.1000 16.8 14.7 3305.1000 14.7 10.6 3305.1000 10.6 

3305.1000 10 10.6 3305.1000 90 10.6 

33052000 -Preparations for permanent waving or 17 3305.2000 17 15 3305.2000 15 15 3305.2000 15 33053000 -Hair lacquers 17 3305.3000 17 15 3305.3000 15 15 3305.3000 15 33059000 -Other 15 3305.9000 15 12.5 3305.9000 12.5 10 3305.9000 10 3306 Preparations for oral or dental hygiene, 33.06 33.06 33.06 

-Dentifrices:

33061010 ---Toothpastes 15 3306.1010 15 12.5 3306.1010 12.5 10 3306.1010 10 

3306.1010 10 10 3306.1010 90 10 

33061090 ---Other 15 3306.1090 15 12.5 3306.1090 12.5 10 3306.1090 10 33062000 -Yarn used to clean between the teeth 12 3306.2000 12 10 3306.2000 10 10 3306.2000 10 33069000 -Other 15 3306.9000 15 12.5 3306.9000 12.5 10 3306.9000 10 3307 Pre-shave, shaving or after-shave 33.07 33.07 33.07 33071000 -Pre-shave, shaving or after-shave 15 3307.1000 15 12.5 3307.1000 12.5 10 3307.1000 10 33072000 -Personal deodorants and antiperspirants 15 3307.2000 15 12.5 3307.2000 12.5 10 3307.2000 10 33073000 -Perfumed bath salts and other bath 15 3307.3000 15 12.5 3307.3000 12.5 10 3307.3000 10 

-Preparations for perfuming or deodorizing 

33074100 --“Agarbatti”and other odoriferous 15 3307.4100 15 12.5 3307.4100 12.5 10 3307.4100 10 33074900 --Other 15 3307.4900 15 12.5 3307.4900 12.5 10 3307.4900 10 33079000 -Other 14.3 3307.9000 14.3 11.7 3307.9000 11.7 9 3307.9000 9 3401 Soap; organic surface-active products and 34.01 34.01 34.01 

-Soap and organic surface-active products 

34011100 --For toilet use (including medicated 16.7 3401.1100 16.7 13.3 3401.1100 13.3 10 3401.1100 10 34011910 ---Laundry soap 12 3401.1910 12 10 3401.1910 10 10 3401.1910 10 34011990 ---Other 17 3401.1990 17 15 3401.1990 15 15 3401.1990 15 34012000 -Soap in other forms 17 3401.2000 17 15 3401.2000 15 15 3401.2000 15 

3401.3000 16.7 3401.3000 13.3 3401.3000 10 

3402 Organic surface-active agents (other than 34.02 34.02 34.02 

-Organic surface-active agents, whether or 

34021100 --Anionic 6.5 3402.1100 6.5 6.5 3402.1100 6.5 6.5 3402.1100 6.5 34021200 --Cationic 6.5 3402.1200 6.5 6.5 3402.1200 6.5 6.5 3402.1200 6.5 34021300 --Non-ionic 6.5 3402.1300 6.5 6.5 3402.1300 6.5 6.5 3402.1300 6.5 34021900 --Other 6.5 3402.1900 6.5 6.5 3402.1900 6.5 6.5 3402.1900 6.5 

-Preparations put up for retail sale:

34022010 ---Synthetic detergents in powder form 15 3402.2010 15 12.5 3402.2010 12.5 10 3402.2010 10 34022090 ---Other 16.7 3402.2090 16.7 13.3 3402.2090 13.3 10 3402.2090 10 34029000 -Other 16 3402.9000 16 12.5 3402.9000 12.5 9 3402.9000 9 

3402.9000 10 16 3402.9000 10 12.5 3402.9000 10 93402.9000 90 16 3402.9000 90 12.5 3402.9000 90 9 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

3403 Lubricating preparations(including cutting- 34.03 34.03 34.03 

-Containing petroleum oils or oils obtained 

34031100 --Preparations for the treatment of textile 10 3403.1100 10 10 3403.1100 10 10 3403.1100 10 34031900 --Other 10 3403.1900 10 10 3403.1900 10 10 3403.1900 10 

-Other:

34039100 --Preparations for the treatment of textile 10 3403.9100 10 10 3403.9100 10 10 3403.9100 10 34039900 --Other 10 3403.9900 10 10 3403.9900 10 10 3403.9900 10 3404 Artificial waxes and prepared waxes: 34.04 34.04 34.04 34041000 -Of chemically modified lignite 10 3404.1000 10 10 3404.1000 10 10 3404.1000 10 34042000 -Of polyethylene glycol 10 3404.2000 10 10 3404.2000 10 10 3404.2000 10 34049000 -Other 10 3404.9000 10 10 3404.9000 10 10 3404.9000 10 3405 Polishes and creams, for footwear, 34.05 34.05 34.05 34051000 -Polishes, creams and similar preparations 12 3405.1000 12 10 3405.1000 10 10 3405.1000 10 34052000 -Polishes, creams and similar preparations 12 3405.2000 12 10 3405.2000 10 10 3405.2000 10 34053000 -Polishes and similar preparations for 15 3405.3000 15 12.5 3405.3000 12.5 10 3405.3000 10 34054000 -Scouring pastes and powders and other 12 3405.4000 12 10 3405.4000 10 10 3405.4000 10 34059000 -Other 12 3405.9000 12 10 3405.9000 10 10 3405.9000 10 3406 Candles, tapers and the like: 34.06 34.06 34.06 34060000 Candles, tapers and the like 15 3406.0000 15 12.5 3406.0000 12.5 10 3406.0000 10 

3406.0000 10 10 3406.0000 90 10 

3407 Modelling pastes, including those put up for 34.07 34.07 34.07 34070010 ---Preparations of a kind known as “dental 6.5 3407.0010 6.5 6.5 3407.0010 6.5 6.5 3407.0010 6.5 34070020 ---Other preparations for use in dentistry, 6.5 3407.0020 6.5 6.5 3407.0020 6.5 6.5 3407.0020 6.5 34070090 ---Other 10 3407.0090 10 10 3407.0090 10 10 3407.0090 10 3501 Casein, caseinates and other casein 35.01 35.01 35.01 35011000 -Casein 3501.1000 10 3501.1000 10 3501.1000 10 35019000 -Other 3501.9000 10 3501.9000 10 3501.9000 10 3502 Albumin(including concentrates of two or 35.02 35.02 35.02 

-Egg albumin:

35021100 --Dried 3502.1100 10 3502.1100 10 3502.1100 10 35021900 --Other 3502.1900 10 3502.1900 10 3502.1900 10 35022000 -Milk albumin, including concentrates of two 3502.2000 10 3502.2000 10 3502.2000 10 35029000 -Other 3502.9000 10 3502.9000 10 3502.9000 10 3503 Gelatin (including gelatin in rectangular 35.03 35.03 35.03 35030010 ---Gelatin and gelatin derivatives 13.2 3503.0010 13.2 12 3503.0010 12 12 3503.0010 12 

3503.0010 10 13.2 3503.0010 10 12 3503.0010 10 123503.0010 90 13.2 3503.0010 90 12 3503.0010 90 12 

35030090 ---Other 13.2 3503.0090 13.2 12 3503.0090 12 12 3503.0090 12 3504 Peptones and their derivatives; other 35.04 35.04 35.04 35040010 ---Peptones 3.6 3504.0010 3.6 3 3504.0010 3 3 3504.0010 3 35040090 ---Other 3504.0090 8 3504.0090 8 3504.0090 8 3505 Dextrin and other modified starches (for 35.05 35.05 35.05 35051000 -Dextrin and other modified starches 12 3505.1000 12 12 3505.1000 12 12 3505.1000 12 35052000 -Glues 3505.2000 20 3505.2000 20 3505.2000 20 3506 Prepared glues and other prepared 35.06 35.06 35.06 35061000 -Products suitable for use as glues or 12 3506.1000 12 10 3506.1000 10 10 3506.1000 10 

3506.1000 10 12 3506.1000 10 10 3506.1000 10 10 3506.1000 90 12 3506.1000 90 10 3506.1000 90 10 

-Other:-- Adhesives based on rubber or plastics 

35069110 --- Based on polyamide 10.4 3506.9110 10.4 10 3506.9110 10 10 3506.9110 10 35069120 --- Based on epoxy resin 10.4 3506.9120 10.4 10 3506.9120 10 10 3506.9120 10 35069190 --- Other 12 3506.9190 12 10 3506.9190 10 10 3506.9190 10 

3506.9190 10 12 3506.9190 10 10 3506.9190 10 10 3506.9190 90 12 3506.9190 90 10 3506.9190 90 10 

35069900 --Other 15 3506.9900 15 12.5 3506.9900 12.5 10 3506.9900 10 3507 Enzymes; prepared enzymes not elsewhere 35.07 35.07 35.07 35071000 -Rennet and concentrates thereof 6 3507.1000 6 6 3507.1000 6 6 3507.1000 6 

-Other:

35079010 --- Basic proteinase 6 3507.9010 6 6 3507.9010 6 6 3507.9010 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

35079020 --- Basic lipase 6 3507.9020 6 6 3507.9020 6 6 3507.9020 6 35079090 --- Other 6 3507.9090 6 6 3507.9090 6 6 3507.9090 6 3601 Propellent powders: 36.01 36.01 36.01 36010000 Propellent powders 9 3601.0000 9 9 3601.0000 9 9 3601.0000 9 

3601.0000 10 9 3601.0000 10 9 3601.0000 20 9 3601.0000 20 9 3601.0000 90 9 3601.0000 90 9 

3602 Prepared explosives, other than propellent 36.02 36.02 36.02 36020010 ---Based on ammonals nitrate 9 3602.0010 9 9 3602.0010 9 9 3602.0010 9 

3602.0010 10 9 3602.0010 10 9 3602.0010 90 9 3602.0010 90 9 

36020090 ---Other 9 3602.0090 9 9 3602.0090 9 9 3602.0090 9 

3602.0090 10 9 3602.0090 10 9 3602.0090 90 9 3602.0090 90 9 

3603 Safely fuses; detonating fuses; percussion 36.03 36.03 36.03 36030000 Safely fuses; detonating fuses; percussion 9 3603.0000 9 9 3603.0000 9 9 3603.0000 9 

3603.0000 10 9 3603.0000 10 9 3603.0000 20 9 3603.0000 20 9 3603.0000 30 9 3603.0000 30 9 3603.0000 40 9 3603.0000 40 9 3603.0000 50 9 3603.0000 50 9 3603.0000 60 9 3603.0000 60 9 3603.0000 90 9 3603.0000 90 9 

3604 Fireworks, signaling flares, rain rockets, fog 36.04 36.04 36.04 36041000 -Fireworks 6 3604.1000 6 6 3604.1000 6 6 3604.1000 6 36049000 -Other 6 3604.9000 6 6 3604.9000 6 6 3604.9000 6 3605 Matches, other than pyrotechnic articles of 36.05 36.05 36.05 36050000 Matches, other than pyrotechnic articles of 9 3605.0000 6 9 3605.0000 6 9 3605.0000 6 3606 Ferro-cerium and other pyrophoric alloys in 36.06 36.06 36.06 36061000 -Liquid or liquefied-gas fuels in containers 10 3606.1000 10 10 3606.1000 10 10 3606.1000 10 

-Other:---Ferro-cerium and other pyrophoric alloys:

36069011 ----Cut to shape, for immediate use 9 3606.9011 9 9 3606.9011 9 9 3606.9011 9 36069019 ----Other 9 3606.9019 9 9 3606.9019 9 9 3606.9019 9 36069090 ---Other 9 3606.9090 9 9 3606.9090 9 9 3606.9090 9 3701 Photographic plates and film in the flat, 37.01 37.01 37.01 37011000 -For X-ray 20 3701.1000 20 20 3701.1000 20 20 3701.1000 20 37012000 -Instant print film 5 3701.2000 5 5 3701.2000 5 5 3701.2000 5 

-Other plates and film, with any side --- For preparing printing plates or 

37013021 ---- Laser phototypesetting film 10 3701.3021 * * 10 3701.3021 * * 10 3701.3021 * * 37013022 ---- Precoated sensitized plate 10 3701.3022 * * 10 3701.3022 * * 10 3701.3022 * * 

3701.3023 * * 

37013029 ---- Other 10 3701.3029 * * 10 3701.3029 * * 10 3701.3029 * * 37013090 --- Other 20 3701.3090 20 20 3701.3090 20 6.5 3701.3090 20 37013090 For scientific use only 6.5 11.8 11.8 

-Other:

37019100 -- For colour photography (polychrome): 3701.9100 22 11.8 3701.9100 22 6.5 3701.9100 22 37019100 For scientific use only 6.5 6.5 6.5 

-- Other:

37019920 --- For preparing printing plates or cylinders 10 3701.9920 10 10 3701.9920 10 10 3701.9920 10 

3701.9920 10 10 3701.9920 10 10 3701.9920 10 10 3701.9920 90 10 3701.9920 90 10 3701.9920 90 10 

37019990 --- Other 3701.9990 25 11.8 3701.9990 25 6.5 3701.9990 25 37019990 For scientific use only 6.5 6.5 6.5 3702 Photographic film in rolls, sensitized, 37.02 37.02 37.02 37021000 -For X-ray 11.8 3702.1000 11.8 10 3702.1000 10 10 3702.1000 10 37022000 -Instant print film 5 3702.2000 5 5 3702.2000 5 5 3702.2000 5 

-Other film, without perforations, of a width 

37023100 -- For colour photography (polychrome): 46.7 3702.3100 * * 43.3 3702.3100 * * 40 3702.3100 * * 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

37023100 For scientific use only

-- Other, with silver halide emulsion:

37023220 --- For preparing printing plates or cylinders 10 3702.3220 * * 10 3702.3220 * * 10 3702.3220 * * 37023290 --- Other 22 3702.3290 * * 22 3702.3290 * * 22 3702.3290 * * 37023290 For scientific use only 5 5 5 

-- Other:

37023920 --- For preparing printing plates or cylinders 10 3702.3920 * * 10 3702.3920 * * 10 3702.3920 * * 37023990 --- Other 22 3702.3990 * * 22 3702.3990 * * 22 3702.3990 * * 37023990 For scientific use only 5 5 5 

- Other film, without perforations, of a width 

37024100 -- Of a width exceeding 610 mm and of a 17.8 3702.4100 * * 16 3702.4100 * * 16 3702.4100 * * 37024100 For scientific use only

-- Of a width exceeding 610 mm and of a --- For preparing printing plates or 

37024221 ---- Wide anticorrosive photographic plate 10 3702.4221 * * 10 3702.4221 * * 10 3702.4221 * * 37024229 ---- Other 10 3702.4229 * * 10 3702.4229 * * 10 3702.4229 * * 37024290 --- Other 16 25.7 16 37024290 For scientific use only

3702.4291 * * 3702.4291 * * 3702.4291 * * 3702.4299 * * 3702.4299 * * 3702.4299 * * 

-- Of a width exceeding 610mm and of a --- For preparing printing plates or 

37024321 ---- Laser phototypesetting film 10 3702.4321 * * 10 3702.4321 * * 10 3702.4321 * * 37024329 ---- Other 10 3702.4329 * * 10 3702.4329 * * 10 3702.4329 * * 37024390 --- Other 20 3702.4390 * * 20 3702.4390 * * 20 3702.4390 * * 37024390 For scientific use only

-- Of a width exceeding 105 mm but not --- For preparing printing plates or 

37024421 ---- Laser phototypesetting film 10 3702.4421 * * 10 3702.4421 * * 10 3702.4421 * * 37024422 ---- Narrow anticorrosive photographic plate 10 3702.4422 * * 10 3702.4422 * * 10 3702.4422 * * 37024429 ---- Other 10 3702.4429 * * 10 3702.4429 * * 10 3702.4429 * * 37024490 --- Other 20 3702.4490 * * 20 3702.4490 * * 20 3702.4490 * * 37024490 For scientific use only

-Other film, for colour photography 

37025100 -- Of a width not exceeding 16 mm and of a 51.3 3702.5100 * * 49.2 3702.5100 * * 47 3702.5100 * * 37025100 For scientific use only37025200 -- Of a width not exceeding 16 mm and of a 51.3 3702.5200 * * 49.2 3702.5200 * * 47 3702.5200 * * 37025200 For scientific use only37025300 -- Of a width exceeding 16 mm but not 51.3 3702.5300 * * 49.2 3702.5300 * * 47 3702.5300 * * 

-- Of a width exceeding 16 mm but not 

37025410 --- Of a width 35 mm and of a length not 36 3702.5410 * * 30 3702.5410 * * 18 3702.5410 * * 37025410 For scientific use only37025490 --- Other 36 3702.5490 * * 30 3702.5490 * * 18 3702.5490 * * 37025490 For scientific use only

-- Of a width exceeding 16 mm but not 

37025520 --- Cinematographic film 26 3702.5520 * * 26 3702.5520 * * 26 3702.5520 * * 

3702.5520 10 * * 3702.5520 10 * * 3702.5520 10 * *3702.5520 90 * * 3702.5520 90 * * 3702.5520 90 * *

37025590 --- Other 46.7 3702.5590 * * 43.3 3702.5590 * * 40 3702.5590 * * 37025590 For scientific use only

-- Of a width exceeding 35 mm:

37025620 --- Cinematographic film 24 3702.5620 * * 24 3702.5620 * * 24 3702.5620 * * 37025690 --- Other 46.7 3702.5690 * * 43.3 3702.5690 * * 40 3702.5690 * * 37025690 For scientific use only

-Other:

37029100 -- Of a width not exceeding 16 mm and of a 22 3702.9100 * * 20 3702.9100 * * 20 3702.9100 * * 37029100 For scientific use only37029200 -- Of a width not exceeding 16 mm and of a 21 21 21 37029200 For scientific use only

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-- Of a width exceeding 16 mm but not 

37029310 --- Of a width 35 mm and of a length not 20 3702.9310 * * 20 3702.9310 * * 20 3702.9310 * * 37029310 For scientific use only37029390 --- Other 20 3702.9390 * * 20 3702.9390 * * 20 3702.9390 * * 37029390 For scientific use only

-- Of a width exceeding 16 mm but not 

37029420 --- Cinematographic film 22 370.29420 * * 20 3702.9420 * * 20 3702.9420 * * 37029490 --- Other 22 3702.9490 * * 20 3702.9490 * * 18 3702.9490 * * 37029490 For scientific use only

--Of a width exceeding 35 mm:

37029520 ---Cinematographic film 22 3702.9520 * * 22 3702.9520 * * 22 3702.9520 * * 37029590 ---Other 22 3702.9590 * * 20 3702.9590 * * 18 3702.9590 * * 37029590 For scientific use only3703 Photographic paper, paperboard and 37.03 37.03 37.03 

-In rolls of a width exceeding 610 mm:

37031010 ---Photographic paper and paperboard 31.7 3703.1010 31.7 27.1 3703.1010 27.1 18 3703.1010 18 37031090 ---Other 20 3703.1090 20 20 3703.1090 20 18 3703.1090 18 

-Other, for colour photography(polychrome):

37032010 ---Photographic paper and paperboard 40 3703.2010 40 37.5 3703.2010 37.5 35 3703.2010 35 37032090 ---Other 28.7 3703.2090 28.7 23.3 3703.2090 23.3 18 3703.2090 18 

-Other:

37039010 ---Photographic paper and paperboard 40 3703.9010 40 37.5 3703.9010 37.5 35 3703.9010 35 37039090 ---Other 20 3703.9090 20 20 3703.9090 20 18 3703.9090 18 3704 Photographic plates, film, paper, 37.04 37.04 37.04 37040010 ---Cinematographic film 12.3 3704.0010 12.3 10.4 3704.0010 10.4 6.5 3704.0010 6.5 37040090 ---Other 20 3704.0090 20 20 3704.0090 20 18 3704.0090 18 3705 Photographic plates and film, exposed and 37.05 37.05 37.05 37051000 -For offset reproduction 20 3705.1000 20 20 3705.1000 20 18 3705.1000 18 

-Microfilms:

37052010 ---For printed books and newspapers 0 3705.2010 0 0 3705.2010 0 0 3705.2010 0 37052090 ---Other 4 3705.2090 4 4 3705.2090 4 4 3705.2090 4 

-Other:

37059010 ---Lantern slides, for educational use only 0 3705.9010 0 0 3705.9010 0 0 3705.9010 0 

37059090 ---Other 18 3705.9090 18 18 3705.9090 18 18 3705.9090 18 3706 Cinematographic film, exposed and 37.06 37.06 37.06 

-Of a width of 35 mm or more:

37061010 ---For educational use only 0 3706.1010 0 0 3706.1010 0 0 3706.1010 0 37061090 ---Other 5 3706.1090 5 5 3706.1090 5 5 3706.1090 5 

-Other:

37069010 ---For educational use only 0 3706.9010 0 0 3706.9010 0 0 3706.9010 0 37069090 ---Other 4 3706.9090 4 4 3706.9090 4 4 3706.9090 4 3707 Chemical preparations for photographic 37.07 37.07 37.07 37071000 -Sensitizing emulsions 8 3707.1000 8 8 3707.1000 8 8 3707.1000 8 

-Other:

37079010 ---For use in developing photographic film 17.8 3707.9010 17.8 16 3707.9010 16 16 3707.9010 16 37079020 ---For use in photo-copying apparatus 10 3707.9020 10 10 3707.9020 10 10 3707.9020 10 37079090 ---Other 8 3707.9090 8 8 3707.9090 8 8 3707.9090 8 3801 Artificial graphite; colloidal or semi-colloidal 38.01 38.01 38.01 38011000 -Artificial graphite 6.5 3801.1000 6.5 6.5 3801.1000 6.5 6.5 3801.1000 6.5 

3801.1000 10 6.5 3801.1000 10 6.5 3801.1000 20 6.5 3801.1000 20 6.5 3801.1000 90 6.5 3801.1000 90 6.5 

38012000 -Colloidal or semi-colloidal graphite 6.5 3801.2000 6.5 6.5 3801.2000 6.5 6.5 3801.2000 6.5 38013000 -Carbonaceous pastes for electrodes and 6.5 3801.3000 6.5 6.5 3801.3000 6.5 6.5 3801.3000 6.5 38019000 -Other 6.5 3801.9000 6.5 6.5 3801.9000 6.5 6.5 3801.9000 6.5 3802 Activated carbon; activated natural mineral 38.02 38.02 38.02 38021000 -Activated carbon 6.5 3802.1000 6.5 6.5 3802.1000 6.5 6.5 3802.1000 6.5 38029000 -Other 10 3802.9000 10 10 3802.9000 10 10 3802.9000 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

3802.9000 10 10 3802.9000 90 10 

3803 Tall oil. whether or not refined: 38.03 38.03 38.03 38030000 Tall oil. whether or not refined 6.5 3803.0000 6.5 6.5 3803.0000 6.5 6.5 3803.0000 6.5 3804 Residual lyes from the manufacture of wood 38.04 38.04 38.04 38040000 Residual lyes from the manufacture of wood 6.5 3804.0000 6.5 6.5 3804.0000 6.5 6.5 3804.0000 6.5 3805 Gum, wood or sulphate turpentine and other 38.05 38.05 38.05 38051000 -Gum, wood or sulphate turpentine oils 6.5 3805.1000 6.5 6.5 3805.1000 6.5 6.5 3805.1000 6.5 38052000 -Pine oil 6.5 3805.2000 6.5 6.5 3805.2000 6.5 6.5 3805.2000 6.5 38059000 -Other 6.5 3805.9000 6.5 6.5 3805.9000 6.5 6.5 3805.9000 6.5 3806 Rosin and resin acids, and derivatives 38.06 38.06 38.06 

-Rosin and resin acids:

38061010 ---Rosin 10 3806.1010 10 10 3806.1010 10 10 3806.1010 10 38061020 ---resin acids 10 3806.1020 10 10 3806.1020 10 10 3806.1020 10 

-Salts of resin, of resin acids or of 

38062010 ---Salts of rosin, of resin acids 6.5 3806.2010 6.5 6.5 3806.2010 6.5 6.5 3806.2010 6.5 38062090 ---Other 6.5 3806.2090 6.5 6.5 3806.2090 6.5 6.5 3806.2090 6.5 38063000 -Ester gums 6.5 3806.3000 6.5 6.5 3806.3000 6.5 6.5 3806.3000 6.5 38069000 -Other 6.5 3806.9000 6.5 6.5 3806.9000 6.5 6.5 3806.9000 6.5 

3806.9000 10 6.5 3806.9000 10 6.5 3806.9000 10 6.5 3806.9000 90 6.5 3806.9000 90 6.5 3806.9000 90 6.5 

3807 Wood tar; wood tar oils; wood creosote; 38.07 38.07 38.07 38070000 Wood tar; wood tar oils; wood creosote; 6.5 3807.0000 6.5 6.5 3807.0000 6.5 6.5 3807.0000 6.5 3808 Insecticides, rodenticides, fungicides, 38.08 38.08 38.08 

-Insecticides:---Put up for retail sale:

38081011 ----Mosquito smudges 10 3808.1011 10 10 3808.1011 10 10 3808.1011 10 38081019 ----Other 10 3808.1019 10 10 3808.1019 10 10 3808.1019 10 

3808.1019 10 10 3808.1019 10 10 3808.1019 10 103808.1019 90 10 3808.1019 90 10 3808.1019 90 10

38081090 ---Other 6 3808.1090 6 6 3808.1090 6 6 3808.1090 6 

-Fungicides:

38082010 ---Put up for retail sale 9 3808.2010 9 9 3808.2010 9 9 3808.2010 9 

3808.2010 10 9 3808.2010 10 9 3808.2010 10 93808.2010 90 9 3808.2010 90 9 3808.2010 90 9

38082090 ---Other 6 3808.2090 6 6 3808.2090 6 6 3808.2090 6 

3808.2090 10 6 3808.2090 10 6 3808.2090 10 63808.2090 21 6 3808.2090 21 6 3808.2090 21 63808.2090 29 6 3808.2090 29 6 3808.2090 29 63808.2090 90 6 3808.2090 90 6 3808.2090 90 6

-Herbicides, anti-sprouting products and ---Herbicides:

38083011 ----Put up for retail sale 9 3808.3011 9 9 3808.3011 9 9 3808.3011 9 

3808.3011 10 9 3808.3011 10 9 3808.3011 10 93808.3011 90 9 3808.3011 90 9 3808.3011 90 9

38083019 ----Other 5 3808.3019 5 5 3808.3019 5 5 3808.3019 5 

---Other:

38083091 ----Put up for retail sale 9 3808.3091 9 9 3808.3091 9 9 3808.3091 9 38083099 ----Other 6 3808.3099 6 6 3808.3099 6 6 3808.3099 6 38084000 -Disinfectants 9 3808.4000 9 9 3808.4000 9 9 3808.4000 9 

3808.4000 10 9 3808.4000 10 9 3808.4000 10 93808.4000 90 9 3808.4000 90 9 3808.4000 90 9

-Other:

38089010 ---Put up for retail sale 9 3808.9010 9 9 3808.9010 9 9 3808.9010 9 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

38089090 ---Other 9 3808.9090 9 9 3808.9090 9 9 3808.9090 9 3809 Finishing agents, dye carriers to accelerate 38.09 38.09 38.09 38091000 -With a basis of amylaceous substances 3809.1000 10 3809.1000 10 3809.1000 10 

-Other:

38099100 --Of a kind used in the textile or like 6.5 3809.9100 6.5 6.5 3809.9100 6.5 6.5 3809.9100 6.5 38099200 --Of a kind used in the paper or like 6.5 3809.9200 6.5 6.5 3809.9200 6.5 6.5 3809.9200 6.5 38099300 --Of a kind used in the leather or like 6.5 3809.9300 6.5 6.5 3809.9300 6.5 6.5 3809.9300 6.5 3810 Pickling preparations for metal surfaces; 38.10 38.10 38.10 38101000 -Picking preparations for metal surfaces; 6.5 3810.1000 6.5 6.5 3810.1000 6.5 6.5 3810.1000 6.5 38109000 -Other 6.5 3810.9000 6.5 6.5 3810.9000 6.5 6.5 3810.9000 6.5 3811 Anti-knock preparations, oxidation 38.11 38.11 38.11 

-Anti-knock preparations:

38111100 --based on lead compounds 6.5 3811.1100 6.5 6.5 3811.1100 6.5 6.5 3811.1100 6.5 38111900 --Other 6.5 3811.1900 6.5 6.5 3811.1900 6.5 6.5 3811.1900 6.5 

-Additives for lubricating oils:

38112100 --Containing petroleum oils or oils obtained 6.5 3811.2100 6.5 6.5 3811.2100 6.5 6.5 3811.2100 6.5 38112900 --Other 6.5 3811.2900 6.5 6.5 3811.2900 6.5 6.5 3811.2900 6.5 38119000 -Other 6.5 3811.9000 6.5 6.5 3811.9000 6.5 6.5 3811.9000 6.5 3812 Prepared rubber accelerators; compounds 38.12 38.12 38.12 38121000 -Prepared rubber accelerators 6 3812.1000 6 6 3812.1000 6 6 3812.1000 6 38122000 -Compound plasticizers for rubber or 6.5 3812.2000 6.5 6.5 3812.2000 6.5 6.5 3812.2000 6.5 

-Anti-oxidizing preparations and other 

38123010 ---Rubber antioxidants 6 3812.3010 6 6 3812.3010 6 6 3812.3010 6 38123090 ---Other 6.5 3812.3090 6.5 6.5 3812.3090 6.5 6.5 3812.3090 6.5 3813 Preparations and charges for fire- 38.13 38.13 38.13 38130010 ---Preparations and charges for fire- 6.5 3813.0010 6.5 6.5 3813.0010 6.5 6.5 3813.0010 6.5 38130020 ---Charged fire-extinguishing grenades 10 3813.0020 10 10 3813.0020 10 10 3813.0020 10 3814 Organic composite solvents and thinners, 38.14 38.14 38.14 38140000 Organic composite solvents and thinners, 10 3814.0000 10 10 3814.0000 10 10 3814.0000 10 3815 Reaction initiators, reaction accelerators 38.15 38.15 38.15 

-Supported catalysts:

38151100 --With nickel or nickel compounds as the 6.5 3815.1100 6.5 6.5 3815.1100 6.5 6.5 3815.1100 6.5 38151200 --With precious metal or precious metal 6.5 3815.1200 6.5 6.5 3815.1200 6.5 6.5 3815.1200 6.5 

3815.1200 10 6.5 3815.1200 90 6.5 

38151900 --Other 6.5 3815.1900 6.5 6.5 3815.1900 6.5 6.5 3815.1900 6.5 38159000 -Other 6.5 3815.9000 6.5 6.5 3815.9000 6.5 6.5 3815.9000 6.5 3816 Refractory cements, mortars, concretes and 38.16 38.16 38.16 38160000 Refractory cements, mortars, concretes and 6.5 3816.0000 6.5 6.5 3816.0000 6.5 6.5 3816.0000 6.5 3817 Mixed alkylbenzenes and mixed 38.17 38.17 38.17 

3817.0000 6.5 3817.0000 6.5 3817.0000 6.5 

3817.0000 10 6.53817.0000 90 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

38171000 -Mixed alkylbenzenes 6.5 6.5 6.5 38172000 -Mixed alkylnaphthalenes 6.5 6.5 6.5 3818 Chemical elements doped for use in 38.18 38.18 38.18 

--- Monocrystalline silicon, in the form of 

38180011 ---- Diameter not exceeding 15.24 cm 0 3818.0011 0 0 3818.0011 0 0 3818.0011 0 38180019 ---- Other 0 3818.0019 0 0 3818.0019 0 0 3818.0019 0 38180090 ---Other 0 3818.0090 0 0 3818.0090 0 0 3818.0090 0 3819 Hydraulic brake fluids and other prepared 38.19 38.19 38.19 38190000 Hydraulic brake fluids and other prepared 6.5 3819.0000 6.5 6.5 3819.0000 6.5 6.5 3819.0000 6.5 3820 Anti-freezing preparations and prepared de- 38.20 38.20 38.20 38200000 Anti-freezing preparations and prepared de- 10 3820.0000 10 10 3820.0000 10 10 3820.0000 10 3821 Prepared culture media for development of 38.21 38.21 38.21 38210000 Prepared culture media for development of 3 3821.0000 3 3 3821.0000 3 3 3821.0000 3 3822 Diagnostic or laboratory reagents on a 38.22 38.22 38.22 38220010 ---On a backing 4 3822.0010 4 4 3822.0010 4 4 3822.0010 4 38220090 ---Other 5 3822.0090 5 5 3822.0090 5 5 3822.0090 5 3823 Industrial monocarboxylic fatty acids; acid 38.23 38.23 38.23 

-Industrial monocarboxylic fatty acids ;acid 

38231100 --Stearic acid 16 3823.1100 16 16 3823.1100 16 16 3823.1100 16 38231200 --Oleic acid 16 3823.1200 16 16 3823.1200 16 16 3823.1200 16 38231300 --Tall oil fatty acids 16 3823.1300 16 16 3823.1300 16 16 3823.1300 16 38231900 --Other 16 3823.1900 16 16 3823.1900 16 16 3823.1900 16 38237000 -Industrial fatty alcohol 13 3823.7000 13 13 3823.7000 13 13 3823.7000 13 3824 Prepared binders for foundry moulds or 38.24 38.24 38.24 38241000 -Prepared binders for foundry moulds or 6.5 3824.1000 6.5 6.5 3824.1000 6.5 6.5 3824.1000 6.5 

-Naphthenic acids, their water-insoluble 

38242010 ---Cobalt naphthenate 6.5 3824.2010 6.5 6.5 3824.2010 6.5 6.5 3824.2010 6.5 38242090 ---Other 6.5 3824.2090 6.5 6.5 3824.2090 6.5 6.5 3824.2090 6.5 38243000 -Non-agglomerated metal carbides mixed 6.5 3824.3000 6.5 6.5 3824.3000 6.5 6.5 3824.3000 6.5 38244000 -Prepared additives for cements, mortars or 6.5 3824.4000 6.5 6.5 3824.4000 6.5 6.5 3824.4000 6.5 38245000 -Non-refractory mortars and concretes 6.5 3824.5000 6.5 6.5 3824.5000 6.5 6.5 3824.5000 6.5 38246000 -Sorbitol other than that of subheading 3824.6000 14 3824.6000 14 3824.6000 14 

-Mixtures containing perhalogenated 

38247100 --Containing alyclic hydrocarbons 6.5 3824.7100 6.5 6.5 3824.7100 6.5 6.5 3824.7100 6.5 

3824.7100 11 6.5 3824.7100 12 6.5 3824.7100 13 6.5 3824.7100 14 6.5 3824.7100 15 6.5 3824.7100 16 6.5 3824.7100 17 6.5 3824.7100 18 6.5 3824.7100 90 6.5 

38247900 --Other 6.5 3824.7900 6.5 6.5 3824.7900 6.5 6.5 3824.7900 6.5 

-Other:

38249010 ---Fusel oil 8.2 3824.9010 8.2 6.5 3824.9010 6.5 6.5 3824.9010 6.5 38249020 ---Ink-removers, stencil correctors and the 10.8 3824.9020 10.8 9 3824.9020 9 9 3824.9020 9 38249030 --- Carburetant 6.5 3824.9030 6.5 6.5 3824.9030 6.5 6.5 3824.9030 6.5 

3824.9040 6.5

38249090 ---Other 6.5 3824.9090 6.5 6.5 3824.9090 6.5 6.5 3824.9090 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

3824.9090 10 6.5 3824.9090 10 6.5 3824.9090 10 6.5 3824.9090 90 6.5 3824.9090 20 6.5 3824.9090 20 6.5 

3824.9090 30 6.5 3824.9090 30 6.53824.9090 90 6.5 3824.9090 90 6.5 

38.25 38.25 38.25 3825.1000 6.5 3825.1000 6.5 3825.1000 6.5 3825.2000 6.5 3825.2000 6.5 3825.2000 6.5 3825.3000 6.5 3825.3000 6.5 3825.3000 6.5 3825.4100 6.5 3825.4100 6.5 3825.4100 6.5 3825.4900 6.5 3825.4900 6.5 3825.4900 6.5 3825.5000 10 3825.5000 10 3825.5000 10 3825.6100 6.5 3825.6100 6.5 3825.6100 6.5 3825.6900 6.5 3825.6900 6.5 3825.6900 6.5 3825.9000 6.5 3825.9000 6.5 3825.9000 6.5 

3825.9000 10 6.5 3825.9000 90 6.5 

3901 Polymers of ethylene, in primary forms: 39.01 39.01 39.01 39011000 -Polyethylene having a specific gravity of 12.9 3901.1000 12.9 11.6 3901.1000 11.6 9.1 3901.1000 9.1 

3901.1000 10 12.9 3901.1000 10 11.6 3901.1000 10 9.13901.1000 90 12.9 3901.1000 90 11.6 3901.1000 90 9.1 

39012000 -Polyethylene having a specific gravity of 12.9 3901.2000 12.9 11.6 3901.2000 11.6 9.1 3901.2000 9.1 

3901.2000 10 12.9 3901.2000 10 11.6 3901.2000 10 9.13901.2000 90 12.9 3901.2000 90 11.6 3901.2000 90 9.1 

39013000 -Ethylene-vinyl acetate copolymers 8.4 3901.3000 8.4 6.5 3901.3000 6.5 6.5 3901.3000 6.5 

-Other:

39019010 --- Ethylene-propylene copolymers 10.3 3901.9010 10.3 8.4 3901.9010 8.4 6.5 3901.9010 6.5 

3901.9020 12.9 3901.9020 11.6 3901.9020 6.5 

39019090 --- Other 10.3 3901.9090 10.3 8.4 3901.9090 8.4 6.5 3901.9090 6.5 3902 Polymers of propylene or of other olefins, in 39.02 39.02 39.02 39021000 -Polypropylene 10 3902.1000 10 10 3902.1000 10 8.6 3902.1000 8.6 

3902.1000 10 10 3902.1000 10 10 3902.1000 10 8.6 3902.1000 90 10 3902.1000 90 10 3902.1000 90 8.6 

39022000 -Polyisobutylene 11.8 3902.2000 11.8 10.7 3902.2000 10.7 8.6 3902.2000 8.6 39023010 --- Ethylene-propylene copolymers 11.8 3902.3010 11.8 10.7 3902.3010 10.7 8.6 3902.3010 8.6 39023090 --- Other 11.8 3902.3090 11.8 10.7 3902.3090 10.7 8.6 3902.3090 8.6 39029000 -Other 11.8 3902.9000 11.8 10.7 3902.9000 10.7 8.6 3902.9000 8.6 

3902.9000 10 10.7 3902.9000 10 8.6 3902.9000 20 10.7 3902.9000 20 8.6 3902.9000 90 10.7 3902.9000 90 8.6 

3903 Polymers of styrene, in primary forms: 39.03 39.03 39.03 

-Polystyrene:

39031100 --Expandable 11.8 3903.1100 11.8 10.7 3903.1100 10.7 8.6 3903.1100 8.6 39031900 --Other 11.8 3903.1900 11.8 10.7 3903.1900 10.7 8.6 3903.1900 8.6 39032000 -Styrene-acrylonitrile (SAN) copolymers 12 3903.2000 12 12 3903.2000 12 12 3903.2000 12 39033000 -Acrylonitrile-butadiene-styrene (ABS) 11.8 3903.3000 11.8 10.7 3903.3000 10.7 8.6 3903.3000 8.6 39039000 -Other 11.8 3903.9000 11.8 10.7 3903.9000 10.7 8.6 3903.9000 8.6 3904 Polymers of vinyl chloride or of other 39.04 39.04 39.04 39041000 -Polyvinyl chloride, not mixed with any other 11.8 3904.1000 11.8 10.7 3904.1000 10.7 8.6 3904.1000 8.6 

3904.1000 10 10.7 3904.1000 10 8.63904.1000 90 10.7 3904.1000 90 8.6 

-Other polyvinyl chloride:

39042100 --Non-plasticised 11.8 3904.2100 11.8 10.7 3904.2100 10.7 8.6 3904.2100 8.6 39042200 --plasticised 11.8 3904.2200 11.8 10.7 3904.2200 10.7 8.6 3904.2200 8.6 39043000 -vinyl chloride-vinyl acetate copolymers 9 3904.3000 9 9 3904.3000 9 9 3904.3000 9 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

39044000 -Other vinyl chloride copolymers 12 3904.4000 12 12 3904.4000 12 12 3904.4000 12 39045000 -Vinylidene chloride polymers 11.8 3904.5000 11.8 10.7 3904.5000 10.7 8.6 3904.5000 8.6 

-Fluoro-polymers:

39046100 --Polytetrafluoroethylene 10 3904.6100 10 10 3904.6100 10 10 3904.6100 10 39046900 --Other 8.4 3904.6900 8.4 6.5 3904.6900 6.5 6.5 3904.6900 6.5 39049000 -Other 10 3904.9000 10 10 3904.9000 10 10 3904.9000 10 3905 Polymers of vinyl acetate or of other vinyl 39.05 39.05 39.05 

-Polyvinyl acetate:

39051200 --In aqueous dispersion 10 3905.1200 10 10 3905.1200 10 10 3905.1200 10 39051900 --Other 10 3905.1900 10 10 3905.1900 10 10 3905.1900 10 

-Vinyl acetate copolymers:

39052100 --In aqueous dispersion 10 3905.2100 10 10 3905.2100 10 10 3905.2100 10 39052900 --Other 10 3905.2900 10 10 3905.2900 10 10 3905.2900 10 39053000 -Polyvinyl alcohol, wether or not containing 14 3905.3000 14 14 3905.3000 14 14 3905.3000 14 

-Other:

39059100 --Copolymers 10 3905.9100 10 10 3905.9100 10 10 3905.9100 10 39059900 --Other 10 3905.9900 10 10 3905.9900 10 10 3905.9900 10 3906 Acrylic polymers in primary forms: 39.06 39.06 39.06 39061000 -Polymethyl methacrylate 8.4 3906.1000 8.4 6.5 3906.1000 6.5 6.5 3906.1000 6.5 39069000 -Other 8.4 3906.9000 8.4 6.5 3906.9000 6.5 6.5 

3906.9010 6.5 3906.9090 6.5 

3907 Polyacetals, other polyethers and epoxide 39.07 39.07 39.07 

-Polyacetals:

39071010 ---Polyoxymethylene(POM) 11.8 3907.1010 11.8 10.7 3907.1010 10.7 8.6 3907.1010 8.6 39071090 ---Other 11.8 3907.1090 11.8 10.7 3907.1090 10.7 8.6 3907.1090 8.6 39072000 -Other polyethers 11.8 3907.2000 11.8 10.7 3907.2000 10.7 8.6 3907.2000 8.6 

3907.2000 10 8.63907.2000 90 8.6 

39073000 -Epoxide resins 11.8 3907.3000 11.8 10.7 3907.3000 10.7 8.6 3907.3000 8.6 

3907.3000 10 11.8 3907.3000 10 10.7 3907.3000 10 8.63907.3000 90 11.8 3907.3000 90 10.7 3907.3000 90 8.6 

39074000 -Polycarbonates 8.4 3907.4000 8.4 6.5 3907.4000 6.5 6.5 3907.4000 6.5 39075000 -Alkyd resins 10 3907.5000 10 10 3907.5000 10 10 3907.5000 10 

-Polyethylene terephthalate:---In the form of slices or chips:

39076011 ---- High viscosity 11.8 3907.6011 11.8 10.7 3907.6011 10.7 8.6 3907.6011 8.6 39076019 ---- Other 11.8 3907.6019 11.8 10.7 3907.6019 10.7 8.6 3907.6019 8.6 39076090 ---Other 8.4 3907.6090 8.4 6.5 3907.6090 6.5 6.5 3907.6090 6.5 

-Other polyesters:

39079100 --Unsaturated 11.8 3907.9100 11.8 10.7 3907.9100 10.7 8.6 3907.9100 8.6 39079900 --Other 8.4 3907.9900 8.4 6.5 3907.9900 6.5 6.5 3907.9900 6.5 

3908 Polyamides in primary forms: 39.08 39.08 39.08 

-Polyamide-6, -11, -12, -6, 6, -6, 9, -6, 10 or 

39081010 ---In the form of slices or chips 11.8 3908.1010 11.8 10.7 3908.1010 10.7 8.6 

3908.1010 10 11.8 3908.1010 10 10.73908.1010 90 11.8 3908.1010 90 10.7

3908.1011 8.6 3908.1019 8.6 3908.1019 10 8.6 3908.1019 90 8.6 

39081090 ---Other 8.4 39081090 8.4 6.5 3908.1090 6.5 6.5 3908.1090 6.5 

39081090 10 8.439081090 90 8.4

39089000 -Other 10 3908.9000 10 10 3908.9000 10 10 3908.9000 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

3909 Amino-resins, phenolic resins and 39.09 39.09 39.09 39091000 -Urea resins; thiourea resins 8.4 3909.1000 8.4 6.5 3909.1000 6.5 6.5 3909.1000 6.5 39092000 -Melamine resins 8.4 3909.2000 8.4 6.5 3909.2000 6.5 6.5 3909.2000 6.5 39093000 -Other amino-resins 8.4 3909.3000 8.4 6.5 3909.3000 6.5 6.5 3909.3000 6.5 39094000 -Phenolic resins 8.4 3909.4000 8.4 6.5 3909.4000 6.5 6.5 3909.4000 6.5 39095000 -Polyurethanes 11.8 3909.5000 11.8 10.7 3909.5000 10.7 8.6 3909.5000 8.6 3910 Silicones in primary forms: 39.10 39.10 39.10 39100000 Silicones in primary forms 8.4 3910.0000 8.4 6.5 3910.0000 6.5 6.5 3910.0000 6.5 3911 Petroleum resins, coumarone-indene 39.11 39.11 39.11 39111000 -Petroleum resins, coumarone, indene or 8.4 3911.1000 8.4 6.5 3911.1000 6.5 6.5 3911.1000 6.5 39119000 -Other 8.4 3911.9000 8.4 6.5 3911.9000 6.5 6.5 3911.9000 6.5 

3911.9000 10 8.4 3911.9000 10 6.5 3911.9000 10 6.53911.9000 30 8.4 3911.9000 30 6.5 3911.9000 30 6.53911.9000 40 8.4 3911.9000 40 6.5 3911.9000 40 6.53911.9000 50 8.4 3911.9000 50 6.5 3911.9000 50 6.53911.9000 90 8.4 3911.9000 90 6.5 3911.9000 90 6.5 

3912 Cellulose and its chemical derivatives, not 39.12 39.12 39.12 

-Cellulose acetates:

39121100 --Non-plasticised 6.5 3912.1100 6.5 6.5 3912.1100 6.5 6.5 3912.1100 6.5 

3912.1100 10 6.5 3912.1100 10 6.5 3912.1100 10 6.53912.1100 90 6.5 3912.1100 90 6.5 3912.1100 90 6.5 

39121200 --Plasticised 6.5 3912.1200 6.5 6.5 3912.1200 6.5 6.5 3912.1200 6.5 39122000 -Cellulose nitrates (including collodions) 6.5 3912.2000 6.5 6.5 3912.2000 6.5 6.5 3912.2000 6.5 

-Cellulose ethers:

39123100 --Carboxymethylcellulose and its salts 6.5 3912.3100 6.5 6.5 3912.3100 6.5 6.5 3912.3100 6.5 39123900 --Other 6.5 3912.3900 6.5 6.5 3912.3900 6.5 6.5 3912.3900 6.5 39129000 -Other 6.5 3912.9000 6.5 6.5 3912.9000 6.5 6.5 3912.9000 6.5 3913 Natural polymers (for example, alginic acid) 39.13 39.13 39.13 39131000 -Alginic acid, its salts and esters 10 3913.1000 10 10 3913.1000 10 10 3913.1000 10 39139000 -Other 6.5 3913.9000 6.5 6.5 3913.9000 6.5 6.5 3913.9000 6.5 3914 Ion-exchangers based on polymers of 39.14 39.14 39.14 39140000 Ion-exchangers based on polymers of 6.5 3914.0000 6.5 6.5 3914.0000 6.5 6.5 3914.0000 6.5 3915 Waste, parings and scrap, of plastics: 39.15 39.15 39.15 39151000 -Of polymers of ethylene 11.8 3915.1000 11.8 10.7 3915.1000 10.7 8.6 3915.1000 8.6 39152000 -Of polymers of styrene 11.8 3915.2000 11.8 10.7 3915.2000 10.7 8.6 3915.2000 8.6 39153000 -Of polymers of vinyl chloride 11.8 3915.3000 11.8 10.7 3915.3000 10.7 8.6 3915.3000 8.6 39159000 -Of other plastics 11.8 3915.9000 11.8 10.7 3915.9000 10.7 8.6 

3915.9010 8.6 3915.9090 8.6 

3916 Monofilament of which any cross-sectional 39.16 39.16 39.16 39161000 -Of polymers of ethylene 10 3916.1000 10 10 3916.1000 10 10 3916.1000 10 39162000 -Of polymers of vinyl chloride 10 3916.2000 10 10 3916.2000 10 10 3916.2000 10 

-Of other plastics:

39169010 --- Of polyamides 10 3916.9010 10 10 3916.9010 10 10 3916.9010 10 39169090 --- Other 10 3916.9090 10 10 3916.9090 10 10 3916.9090 10 3917 Tubes, pipes and hoses, and fittings 39.17 39.17 39.17 39171000 -Artificial guts (sausage casings) of 10 3917.1000 10 10 3917.1000 10 10 3917.1000 10 

-Tubes, pipes and hoses, rigid:

39172100 -- Of polymers of ethylene 10 3917.2100 10 10 3917.2100 10 10 3917.2100 10 39172200 -- Of polymers of propylene 10 3917.2200 10 10 3917.2200 10 10 3917.2200 10 39172300 -- Of polymers of vinyl chloride 10 3917.2300 10 10 3917.2300 10 10 3917.2300 10 39172900 -- Of other plastics 10 3917.2900 10 10 3917.2900 10 10 3917.2900 10 

-Other tubes, pipes and hoses:

39173100 -- Flexible tubes, pipes and hoses, having a 10 3917.3100 10 10 3917.3100 10 10 3917.3100 10 39173200 --Other, not reinforced or otherwise 8.4 3917.3200 8.4 6.5 3917.3200 6.5 6.5 3917.3200 6.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

39173300 --Other, not reinforced or otherwise 8.4 3917.3300 8.4 6.5 3917.3300 6.5 6.5 3917.3300 6.5 39173900 --Other 11.8 3917.3900 11.8 10.7 3917.3900 10.7 8.6 3917.3900 8.6 39174000 -fittings 10 3917.4000 10 10 3917.4000 10 10 3917.4000 10 3918 Floor coverings of plastics, whether or not 39.18 39.18 39.18 

-Of polymers of vinyl chloride:

39181010 ---Wall or ceiling coverings 10 3918.1010 10 10 3918.1010 10 10 3918.1010 10 39181090 ---Other 10 3918.1090 10 10 3918.1090 10 10 3918.1090 10 

-Of other plastics:

39189010 ---Wall or ceiling coverings 10 3918.9010 10 10 3918.9010 10 10 3918.9010 10 39189090 ---Other 10 3918.9090 10 10 3918.9090 10 10 3918.9090 10 3919 Self-adhesive plates, sheets, film, foil, tape, 39.19 39.19 39.19 

-In rolls of a width not exceeding 20 cm:

39191010 ---Basic on acrylic resin 8.4 3919.1010 8.4 6.5 3919.1010 6.5 6.5 3919.1010 6.5 

---Other:

39191091 ---- Encapsulant reflective film 8.4 3919.1091 8.4 6.5 3919.1091 6.5 6.5 3919.1091 6.5 39191099 ---- Other 8.4 3919.1099 8.4 6.5 3919.1099 6.5 6.5 3919.1099 6.5 

-Other:

39199010 --- Encapsulant reflective film 8.4 3919.9010 8.4 6.5 3919.9010 6.5 6.5 3919.9010 6.5 39199090 --- Other 8.4 3919.9090 8.4 6.5 3919.9090 6.5 6.5 3919.9090 6.5 3920 Other plates, sheets,, film, foil and strip, of 39.20 39.20 39.20 39201000 -Of polymers of ethylene 8.4 3920.1000 8.4

3920.1000 10 8.43920.1000 90 8.4

6.5 3920.1010 6.5 6.5 3920.1010 6.5 

3920.1090 6.5 3920.1090 6.5 3920.1090 10 6.5 3920.1090 10 6.5 

3920.1090 20 6.5

3920.1090 90 6.5 3920.1090 90 6.5 

39202000 -Of polymers of propylene 8.4 3920.2000 8.4

3920.2000 10 8.43920.2000 90 8.4

6.5 3920.2010 6.5 6.5 3920.2010 6.5 

3920.2090 6.5 3920.2090 6.5 3920.2090 10 6.5 3920.2090 10 6.5 3920.2090 90 6.5 3920.2090 90 6.5 

39203000 -Of polymers of styrene 8.4 3920.3000 8.4 6.5 3920.3000 6.5 6.5 3920.3000 6.5 

-Of polymers of vinyl chloride:

39204100 --Rigid 9 9 9 39204200 --Flexible 11.8 10.7 8.6 

3920.4300 11.8 3920.4300 10.7 3920.4300 8.6 3920.4300 10 11.8 3920.4300 10 10.7 3920.4300 10 8.6 3920.4300 90 11.8 3920.4300 90 10.7 3920.4300 90 8.6 3920.4900 9 3920.4900 9 3920.4900 9 3920.4900 10 9 3920.4900 10 9 3920.4900 10 9 3920.4900 90 9 3920.4900 90 9 3920.4900 90 9 

-Of acrylic polymers:

39205100 --Of polymethyl methacrylate 8.4 3920.5100 8.4 6.5 3920.5100 6.5 6.5 3920.5100 6.5 39205900 --Other 8.4 3920.5900 8.4 6.5 3920.5900 6.5 6.5 3920.5900 6.5 

-Of polycarbonates, alkyd resins, polyallyl 

39206100 --Of polycarbonates 8.4 3920.6100 8.4 6.5 3920.6100 6.5 6.5 3920.6100 6.5 39206200 --Of polyethylene terephthalate 8.4 3920.6200 8.4 6.5 3920.6200 6.5 6.5 3920.6200 6.5 

3920.6200 10 6.5 3920.6200 10 6.53920.6200 20 6.5 3920.6200 20 6.53920.6200 30 6.5 3920.6200 30 6.53920.6200 40 6.5 3920.6200 40 6.5

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

3920.6200 90 6.5 3920.6200 90 6.5

39206300 --Of unsaturated polyesters 10 3920.6300 10 10 3920.6300 10 10 3920.6300 10 39206900 --of other polyesters 10 3920.6900 10 10 3920.6900 10 10 3920.6900 10 

-Of cellulose or its chemical derivatives:

39207100 --Of regenerated cellulose 8.4 3920.7100 8.4 6.5 3920.7100 6.5 6.5 3920.7100 6.5 39207200 --Of vulcanized fibre 10 3920.7200 10 10 3920.7200 10 10 3920.7200 10 39207300 --Of cellulose acetate 8.4 3920.7300 8.4 6.5 3920.7300 6.5 6.5 3920.7300 6.5 39207900 --Of other cellulose derivatives 10 3920.7900 10 10 3920.7900 10 10 3920.7900 10 

-Of other plastics:

39209100 --Of polyvinyl butyral 8.4 3920.9100 8.4 6.5 3920.9100 6.5 6.5 3920.9100 6.5 39209200 --Of polyamides 10 3920.9200 10 10 3920.9200 10 10 3920.9200 10 39209300 --Of amino-resins 8.4 3920.9300 8.4 6.5 3920.9300 6.5 6.5 3920.9300 6.5 39209400 --Of phenolic resins 10 3920.9400 10 10 3920.9400 10 10 3920.9400 10 

--Of other plastics:

39209910 ---Of polytetrafluoroethylene 8.4 3920.9910 8.4 6.5 3920.9910 6.5 6.5 3920.9910 6.5 39209990 ---Of other plastics 8.4 3920.9990 8.4 6.5 3920.9990 6.5 6.5 3920.9990 6.5 3921 Other plates, sheets, film, foil and strip, of 39.21 39.21 39.21 

-Cellular:

39211100 --Of polymers of styrene 10 3921.1100 10 10 3921.1100 10 10 3921.1100 10 

--Of polymers of vinyl chloride:

39211210 ---Combined with textile fabrics 12.7 3921.1210 12.7 10.8 3921.1210 10.8 9 3921.1210 9 

3921.1210 10 12.7 3921.1210 10 10.83921.1210 90 12.7 3921.1210 90 10.8

39211290 ---Other 8.4 3921.1290 8.4 6.5 3921.1290 6.5 6.5 3921.1290 6.5 

3921.1290 10 8.4 3921.1290 10 6.53921.1290 90 8.4 3921.1290 90 6.5

--Of polyurethanes:

39211310 ---Combined with textile fabrics 12.7 3921.1310 12.7 10.8 3921.1310 10.8 9 3921.1310 9 

3921.1310 10 12.7 3921.1310 10 10.83921.1310 90 12.7 3921.1310 90 10.8

39211390 ---Other 8.4 3921.1390 8.4 6.5 3921.1390 6.5 6.5 3921.1390 6.5 

3921.1390 10 8.4 3921.1390 10 6.53921.1390 90 8.4 3921.1390 90 6.5

39211400 --Of regenerated cellulose 10 3921.1400 10 10 3921.1400 10 10 3921.1400 10 

--Of other plastics:

39211910 ---Combined with textile fabrics 12.7 3921.1910 12.7 10.8 3921.1910 10.8 9 3921.1910 9 39211990 ---Other 8.4 3921.1990 8.4 6.5 3921.1990 6.5 6.5 3921.1990 6.5 

-Other:

39219010 ---Ion exchange membrane 3921.9010 6.539219020 --- Plates,sheets of polyethylene with glass 6.5 3921.9020 6.5 6.5 3921.9020 6.5 6.5 3921.9020 6.5 39219030 --- Plates, sheets, coils of polyisobutylene 6.5 3921.9030 6.5 6.5 3921.9030 6.5 6.5 3921.9030 6.5 39219090 ---Other 6.5 3921.9090 6.5 6.5 3921.9090 6.5 6.5 3921.9090 6.5 

3921.9090 10 6.5 3921.9090 10 6.5 3921.9090 10 6.5 3921.9090 90 6.5 3921.9090 90 6.5 3921.9090 90 6.5 

3922 Baths, shower-baths, wash-basins, bidets, 39.22 39.22 39.22 39221000 -Baths, shower-baths and wash-basins 12 3922.1000 12 10 3922.1000 10 10 3922.1000 10 39222000 -Lavatory seats and covers 12 3922.2000 12 10 3922.2000 10 10 3922.2000 10 

3922.2000 10 10 3922.2000 90 10 

39229000 -Other 12 3922.9000 12 10 3922.9000 10 10 3922.9000 10 3923 Articles for the conveyance or packing of 39.23 39.23 39.23 39231000 -Boxes, cases, crates and similar articles 12 3923.1000 12 10 3923.1000 10 10 3923.1000 10 

-Sacks and bags (including cones):

39232100 --Of polymers of ethylene 12 3923.2100 12 10 3923.2100 10 10 3923.2100 10 39232900 --Of other plastics 12 3923.2900 12 10 3923.2900 10 10 3923.2900 10 39233000 -Carboys, bottles, flasks and similar articles 12.3 3923.3000 12.3 10.4 3923.3000 10.4 6.5 3923.3000 6.5 39234000 -Spools, cops, bobbins and similar supports 10 3923.4000 10 10 3923.4000 10 10 3923.4000 10 39235000 -Stoppers, lids, caps and other closures 12 3923.5000 12 10 3923.5000 10 10 3923.5000 10 39239000 -Other 12 3923.9000 12 10 3923.9000 10 10 3923.9000 10 3924 Tableware, kitchenware, other household 39.24 39.24 39.24 39241000 -Tableware and kitchenware 12 3924.1000 12 10 3924.1000 10 10 3924.1000 10 39249000 -Other 12 3924.9000 12 10 3924.9000 10 10 3924.9000 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

3925 Builders' ware of plastics, not elsewhere 39.25 39.25 39.25 39251000 -Reservoirs, tanks, vats and similar 12 3925.1000 12 10 3925.1000 10 10 3925.1000 10 39252000 -Doors, windows and their frames and 12 3925.2000 12 10 3925.2000 10 10 3925.2000 10 39253000 -Shutters, blinds (including Venetian blinds) 12 3925.3000 12 10 3925.3000 10 10 3925.3000 10 39259000 -Other 12 3925.9000 12 10 3925.9000 10 10 3925.9000 10 3926 Other articles of plastics and articles of 39.26 39.26 39.26 39261000 -Office or school supplies 12 3926.1000 12 10 3926.1000 10 10 3926.1000 10 39262000 -Articles of apparel and clothing 12 3926.2000 12 10 3926.2000 10 10 3926.2000 10 39263000 -Fittings for furniture, coachwork or the like 12 3926.3000 12 10 3926.3000 10 10 3926.3000 10 39264000 -Statuettes and other ornamental articles 12 3926.4000 12 10 3926.4000 10 10 3926.4000 10 

-Other:

39269010 ---Of a kind for used in machines or 10 3926.9010 10 10 3926.9010 10 10 3926.9010 10 39269090 ---Other 12 3926.9090 12 10 3926.9090 10 10 3926.9090 10 

3926.9090 10 10 3926.9090 90 10 

4001 Natural rubber, balata, gutta-percha, 40.01 40.01 40.01 40011000 -Natural rubber latex, whether or not pre- 20 4001.1000 20 20 4001.1000 20 20 4001.1000 20 

-Natural rubber in other forms:

40012100 --Smoked sheets 20 4001.2100 20 20 4001.2100 20 20 4001.2100 20 40012200 --Technically specified natural rubber 20 4001.2200 20 20 4001.2200 20 20 4001.2200 20 40012900 --Other 20 4001.2900 20 20 4001.2900 20 20 4001.2900 20 40013000 -Balata, gutta-percha, guayule, chicle and 20 4001.3000 20 20 4001.3000 20 20 4001.3000 20 4002 Synthetic rubber and factice derived from 40.02 40.02 40.02 

-Styrene-butadiene rubber (SBR); --Latex

40021110 --- Carboxylated styrene-butadiene rubber 7.5 4002.1110 7.5 7.5 4002.1110 7.5 7.5 4002.1110 7.5 40021190 --- Other 7.5 4002.1190 7.5 7.5 4002.1190 7.5 7.5 4002.1190 7.5 

--Other:---In primary forms:

40021911 ---- SBR, not worked 7.5 4002.1911 7.5 7.5 4002.1911 7.5 7.5 4002.1911 7.5 40021912 ---- SBR, oil-filled 7.5 4002.1912 7.5 7.5 4002.1912 7.5 7.5 4002.1912 7.5 40021913 ---- SBR,thermo-plasticated 7.5 4002.1913 7.5 7.5 4002.1913 7.5 7.5 4002.1913 7.5 40021914 ----SBR,oil-filled and thermo-plasticated 7.5 4002.1914 7.5 7.5 4002.1914 7.5 7.5 4002.1914 7.5 40021919 ---- Other 7.5 4002.1919 7.5 7.5 4002.1919 7.5 7.5 4002.1919 7.5 40021990 ---Other 7.5 4002.1990 7.5 7.5 4002.1990 7.5 7.5 4002.1990 7.5 

-Butadiene rubber (BR):

40022010 ---In primary forms 7.5 4002.2010 7.5 7.5 4002.2010 7.5 7.5 4002.2010 7.5 40022090 ---Other 7.5 4002.2090 7.5 7.5 4002.2090 7.5 7.5 4002.2090 7.5 

-Isobutene-isoprene (butyl) rubber (IIR); --Isobutene-isoprene (butyl) rubber (IIR):

40023110 ---In primary forms 6 4002.3110 6 6 4002.3110 6 6 4002.3110 6 40023190 ---Other 7.5 4002.3190 7.5 7.5 4002.3190 7.5 7.5 4002.3190 7.5 

--Other:

40023910 ---In primary forms 7.5 4002.3910 7.5 7.5 4002.3910 7.5 7.5 4002.3910 7.5 40023990 ---Other 7.5 4002.3990 7.5 7.5 4002.3990 7.5 7.5 4002.3990 7.5 

-Chloroprene (chlorobutadiene) rubber 

40024100 --Latex 7.5 4002.4100 7.5 7.5 4002.4100 7.5 7.5 4002.4100 7.5 

--Other:

40024910 ---In primary forms 7.5 4002.4910 7.5 7.5 4002.4910 7.5 7.5 4002.4910 7.5 40024990 ---Other 7.5 4002.4990 7.5 7.5 4002.4990 7.5 7.5 4002.4990 7.5 

-Acrylonitrile-butadiene rubber (NBR):

40025100 --Latex 7.5 4002.5100 7.5 7.5 4002.5100 7.5 7.5 4002.5100 7.5 

--Other:

40025910 ---In primary forms 7.5 4002.5910 7.5 7.5 4002.5910 7.5 7.5 4002.5910 7.5 40025990 ---Other 7.5 4002.5990 7.5 7.5 4002.5990 7.5 7.5 4002.5990 7.5 

-Isoprene rubber (IR):

40026010 ---In primary forms 3 4002.6010 3 3 4002.6010 3 3 4002.6010 3 40026090 ---Other 5 4002.6090 5 5 4002.6090 5 5 4002.6090 5 

-Ethylene-propylene-non-conjugated diene 

40027010 ---In primary forms 7.5 4002.7010 7.5 7.5 4002.7010 7.5 7.5 4002.7010 7.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

40027090 ---Other 7.5 4002.7090 7.5 7.5 4002.7090 7.5 7.5 4002.7090 7.5 40028000 -Mixtures of any product of heading No. 7.5 4002.8000 7.5 7.5 4002.8000 7.5 7.5 4002.8000 7.5 

-Other:

40029100 --Latex 7.5 4002.9100 7.5 7.5 4002.9100 7.5 7.5 4002.9100 7.5 

--Other:---Other synthetic rubber:

40029911 ----In primary forms 7.5 4002.9911 7.5 7.5 4002.9911 7.5 7.5 4002.9911 7.5 40029919 ----Other 7.5 4002.9919 7.5 7.5 4002.9919 7.5 7.5 4002.9919 7.5 40029990 ---Other 4 4002.9990 4 4 4002.9990 4 4 4002.9990 4 4003 Reclaimed rubber in primary forms or in 40.03 40.03 40.03 40030000 Reclaimed rubber in primary forms or in 8 4003.0000 8 8 4003.0000 8 8 4003.0000 8 4004 Waste, parings and scrap of rubber (other 40.04 40.04 40.04 40040000 Waste, parings and scrap of rubber (other 8 4004.0000 8 8 4004.0000 8 8 4004.0000 8 

4004.0000 10 8 4004.0000 10 8 4004.0000 10 8 4004.0000 90 8 4004.0000 90 8 4004.0000 90 8 

4005 Compounded rubber, unvulcanized, in 40.05 40.05 40.05 40051000 -Compounded with carbon black or silica 8 4005.1000 8 8 4005.1000 8 8 4005.1000 8 40052000 -Solutions; dispersions other than those of 8 4005.2000 8 8 4005.2000 8 8 4005.2000 8 

-Other:

40059100 --Plates, sheets and strip 8 4005.9100 8 8 4005.9100 8 8 4005.9100 8 40059900 --Other 8 4005.9900 8 8 4005.9900 8 8 4005.9900 8 4006 Other forms (for example, rods, tubes and 40.06 40.06 40.06 40061000 -“Camel-back”strips for retreating rubber 8 4006.1000 8 8 4006.1000 8 8 4006.1000 8 

-Other:

40069010 ---Other forms of unvulcanized rubber 8 4006.9010 8 8 4006.9010 8 8 4006.9010 8 40069020 ---Articles of unvalcanized rubber 15 4006.9020 14 15 4006.9020 14 15 4006.9020 14 4007 Vulcanized rubber thread and cord: 40.07 40.07 40.07 40070000 Vulcanized rubber thread and cord 15 4007.0000 14 15 4007.0000 14 15 4007.0000 14 4008 Plates, sheets, strip, rods and profile 40.08 40.08 40.08 

-Of cellular rubber:

40081100 --Plates, sheets and strip 8 4008.1100 8 8 4008.1100 8 8 4008.1100 8 40081900 --Other 8 4008.1900 8 8 4008.1900 8 8 4008.1900 8 

-Of non-cellular rubber:

40082100 --Plates, sheets and strip 8 4008.2100 8 8 4008.2100 8 8 4008.2100 8 40082900 --Other 8 4008.2900 8 8 4008.2900 8 8 4008.2900 8 4009 Tubes, pipes and hoses, of vulcanized 40.09 40.09 40.09 40091000 -Not reinforced or otherwise combined with 20.5 20.5 20.5 

4009.1100 10.5 4009.1100 10.5 4009.1100 10.5 4009.1200 10 4009.1200 10 4009.1200 10 

40092000 -Reinforced or otherwise combined only 10.5 10.5 10.5 

4009.2100 10.5 4009.2100 10.5 4009.2100 10.5 4009.2200 10 4009.2200 10 4009.2200 10 

40093000 -Reinforced or otherwise combined only 10.5 10.5 10.5 

4009.3100 10.5 4009.3100 10.5 4009.3100 10.5 4009.3200 10 4009.3200 10 4009.3200 10 

40094000 -Reinforced or otherwise combined with 10.5 10.5 10.5 

4009.4100 10.5 4009.4100 10.5 4009.4100 10.5 4009.4200 10 4009.4200 10 4009.4200 10 

40095000 -With fittings 10 10 10 4010 Conveyor or transmission belts or belting, of 40.10 40.10 40.10 

-Conveyor belts or belting:

40101100 --Reinforced only with metal 10 4010.1100 10 10 4010.1100 10 10 4010.1100 10 40101200 --Reinforced only with textile materials 10 4010.1200 10 10 4010.1200 10 10 4010.1200 10 40101300 --Reinforced only with plastics 10 4010.1300 10 10 4010.1300 10 10 4010.1300 10 40101900 --Other 10 4010.1900 10 10 4010.1900 10 10 4010.1900 10 

-Transmission belts or belting:

40102100 --Endless transmission belts of trapezoidal 8 8 8 40102200 --Endless transmission belts of trapezoidal 8 8 8 40102300 --Endless synchronous belts, of a 10 10 10 40102400 --Endless synchronous belts, of a 10 10 10 40102900 --Other 8 8 8 

4010.3100 8 4010.3100 8 4010.3100 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4010.3200 8 4010.3200 8 4010.3200 8 4010.3300 8 4010.3300 8 4010.3300 8 4010.3400 8 4010.3400 8 4010.3400 8 4010.3500 10 4010.3500 10 4010.3500 10 4010.3600 10 4010.3600 10 4010.3600 10 4010.3900 8 4010.3900 8 4010.3900 8 

4011 New pneumatic tyres, of rubber: 40.11 40.11 40.11 40111000 -Of a kind used on motor cars (including 15.9 4011.1000 15.9 12.9 4011.1000 12.9 10 4011.1000 10 

4011.1000 10 15.9 4011.1000 10 12.9 4011.1000 10 10 4011.1000 90 15.9 4011.1000 90 12.9 4011.1000 90 10 

40112000 -Of a kind used on buses or lorries 15.9 4011.2000 15.9 12.9 4011.2000 12.9 10 4011.2000 10 

4011.2000 11 15.9 4011.2000 11 12.9 4011.2000 11 10 4011.2000 19 15.9 4011.2000 19 12.9 4011.2000 19 10 4011.2000 91 15.9 4011.2000 91 12.9 4011.2000 91 10 4011.2000 99 15.9 4011.2000 99 12.9 4011.2000 99 10 

40113000 -Of a kind used on aircraft 1 4011.3000 1 1 4011.3000 1 1 4011.3000 1 40114000 -Of a kind used on motorcycles 15 4011.4000 15 15 4011.4000 15 15 4011.4000 15 40115000 -Of a kind used on bicycles 20 4011.5000 20 20 4011.5000 20 20 4011.5000 20 

4011.6100 17.5 4011.6100 17.5 4011.6100 17.5 4011.6100 11 17.5 4011.6100 11 17.5 4011.6100 11 17.5 4011.6100 19 17.5 4011.6100 19 17.5 4011.6100 19 17.5 4011.6100 91 17.5 4011.6100 91 17.5 4011.6100 91 17.5 4011.6100 99 17.5 4011.6100 99 17.5 4011.6100 99 17.5 4011.6200 17.5 4011.6200 17.5 4011.6200 17.5 4011.6200 11 17.5 4011.6200 11 17.5 4011.6200 11 17.5 4011.6200 19 17.5 4011.6200 19 17.5 4011.6200 19 17.5 4011.6200 91 17.5 4011.6200 91 17.5 4011.6200 91 17.5 4011.6200 99 17.5 4011.6200 99 17.5 4011.6200 99 17.5 4011.6300 17.5 4011.6300 17.5 4011.6300 17.5 4011.6300 11 17.5 4011.6300 11 17.5 4011.6300 11 17.5 4011.6300 19 17.5 4011.6300 19 17.5 4011.6300 19 17.5 4011.6300 91 17.5 4011.6300 91 17.5 4011.6300 91 17.5 4011.6300 99 17.5 4011.6300 99 17.5 4011.6300 99 17.5 4011.6900 17.5 4011.6900 17.5 4011.6900 17.5 4011.6900 11 17.5 4011.6900 11 17.5 4011.6900 11 17.5 4011.6900 19 17.5 4011.6900 19 17.5 4011.6900 19 17.5 4011.6900 91 17.5 4011.6900 91 17.5 4011.6900 91 17.5 4011.6900 99 17.5 4011.6900 99 17.5 4011.6900 99 17.5 

-Other:

40119100 --Having a“herring-bone”or similar tread 17.5 17.5 17.5 

4011.9200 25 4011.9200 25 4011.9200 25 4011.9200 11 25 4011.9200 11 25 4011.9200 11 25 4011.9200 19 25 4011.9200 19 25 4011.9200 19 25 4011.9200 91 25 4011.9200 91 25 4011.9200 91 25 4011.9200 99 25 4011.9200 99 25 4011.9200 99 25 4011.9300 25 4011.9300 25 4011.9300 25 4011.9300 11 25 4011.9300 11 25 4011.9300 11 25 4011.9300 19 25 4011.9300 19 25 4011.9300 19 25 4011.9300 91 25 4011.9300 91 25 4011.9300 91 25 4011.9300 99 25 4011.9300 99 25 4011.9300 99 25 4011.9400 25 4011.9400 25 4011.9400 25 4011.9400 11 25 4011.9400 11 25 4011.9400 11 25 4011.9400 19 25 4011.9400 19 25 4011.9400 19 25 4011.9400 91 25 4011.9400 91 25 4011.9400 91 25 4011.9400 99 25 4011.9400 99 25 4011.9400 99 25 

40119900 --Other 25 4011.9900 25 25 4011.9900 25 25 4011.9900 25 

4011.9900 11 25 4011.9900 11 25 4011.9900 11 25 4011.9900 19 25 4011.9900 19 25 4011.9900 19 25 4011.9900 91 25 4011.9900 91 25 4011.9900 91 25 4011.9900 99 25 4011.9900 99 25 4011.9900 99 25 

4012 Retreated or used pneumatic tyres of 40.12 40.12 40.12 

-Retreated tyres:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

40121010 ---Of a kind used on motor cars, buses or 20 20 20 40121090 ---Other 20 20 20 

4012.1100 22 4012.1100 20 4012.1100 20 4012.1200 22 4012.1200 20 4012.1200 20 4012.1300 22 4012.1300 20 4012.1300 20 4012.1900 22 4012.1900 20 4012.1900 20 

-Used pneumatic tyres:

40122010 ---Of a kind used on motor cars, buses or 28 4012.2010 28 25 4012.2010 25 25 4012.2010 25 

4012.2010 10 31 4012.2010 10 25 4012.2010 10 25 4012.2010 90 31 4012.2010 90 25 4012.2010 90 25 

40122090 ---Other 28 4012.2090 28 25 4012.2090 25 25 4012.2090 25 

4012.2090 10 31 4012.2090 10 25 4012.2090 10 25 4012.2090 90 31 4012.2090 90 25 4012.2090 90 25 

-Other:

40129010 ---Of a kind used on aircraft 3 4012.9010 3 3 4012.9010 3 3 4012.9010 3 

4012.9010 10 3 4012.9010 10 3 4012.9010 10 34012.9010 90 3 4012.9010 90 3 4012.9010 90 3

40129020 ---Of a kind used on motor cars, buses or 22 4012.9020 22 22 4012.9020 22 22 4012.9020 22 

4012.9020 10 22 4012.9020 10 22 4012.9020 10 22 4012.9020 90 22 4012.9020 90 22 4012.9020 90 22 

40129090 ---Other 22 4012.9090 22 22 4012.9090 22 22 4012.9090 22 

4012.9090 10 22 4012.9090 10 22 4012.9090 10 22 4012.9090 90 22 4012.9090 90 22 4012.9090 90 22 

4013 Inner tubes, of rubber: 40.13 40.13 40.13 40131000 -Of a kind used on motor cars (including 15 4013.1000 15 15 4013.1000 15 15 4013.1000 15 40132000 -Of a kind used on bicycles 15 4013.2000 15 15 4013.2000 15 15 4013.2000 15 

-Other:

40139010 ---Of a kind used on aircraft 3 4013.9010 3 3 4013.9010 3 3 4013.9010 3 40139090 ---Other 15 4013.9090 15 15 4013.9090 15 15 4013.9090 15 4014 Hygienic or pharmaceutical articles 40.14 40.14 40.14 40141000 -Sheath contraceptives 0 4014.1000 0 0 4014.1000 0 0 4014.1000 0 40149000 -Other 17.5 4014.9000 17.5 17.5 4014.9000 17.5 17.5 4014.9000 17.5 4015 Articles of apparel and clothing accessories 40.15 40.15 40.15 

-Gloves:

40151100 --Surgical 8 4015.1100 8 8 4015.1100 8 8 4015.1100 8 40151900 --Other 18 4015.1900 18 18 4015.1900 18 18 4015.1900 18 

-Other:

40159010 ---For medical purpose 8 4015.9010 8 8 4015.9010 8 8 4015.9010 8 40159090 ---Other 15 4015.9090 15 15 4015.9090 15 15 4015.9090 15 4016 Other articles of vulcanised rubber other 40.16 40.16 40.16 

-Of cellular rubber:

40161010 ---Of a kind used in machines or 8 4016.1010 8 8 4016.1010 8 8 4016.1010 8 40161090 ---Other 15 4016.1090 15 15 4016.1090 15 15 4016.1090 15 

-Other:

40169100 --Floor coverings and mats 18 4016.9100 18 18 4016.9100 18 18 4016.9100 18 40169200 --Erasers 18 4016.9200 18 18 4016.9200 18 18 4016.9200 18 

--Gaskets, washers and other seals:

40169310 ---of a kind used in machines or instruments 8 4016.9310 8 8 4016.9310 8 8 4016.9310 8 

4016.9310 10 84016.9310 90 8

40169390 ---Other 15 4016.9390 15 15 4016.9390 15 15 4016.9390 15 40169400 --Boat or dock fenders, whether or not 18 4016.9400 18 18 4016.9400 18 18 4016.9400 18 40169500 --Other inflatable articles 18 4016.9500 18 18 4016.9500 18 18 4016.9500 18 

--Other:

40169910 ---Of a kind used in machines or 8 4016.9910 8 8 4016.9910 8 8 4016.9910 8 40169990 ---Other 10 4016.9990 10 10 4016.9990 10 10 4016.9990 10 4017 Hard rubber (for example, ebonite) in all 40.17 40.17 40.17 40170010 ---Hard rubber in all forms, including waste 8 4017.0010 8 8 4017.0010 8 8 4017.0010 8 40170020 ---Articles of hard rubber 15 4017.0020 15 15 4017.0020 15 15 4017.0020 15 4101 Raw hides and skins of bovine or equine 41.01 41.01 41.01 41011000 - Whole hides and skins of bovine animals, 

4101.2011 8 4101.2011 8 4101.2011 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4101.2011 10 8 4101.2011 10 8 4101.2011 10 8 4101.2011 90 8 4101.2011 90 8 4101.2011 90 8 4101.2019 5 4101.2019 5 4101.2019 5 4101.2019 10 5 4101.2019 10 5 4101.2019 10 5 4101.2019 90 5 4101.2019 90 5 4101.2019 90 5 4101.2020 5 4101.2020 5 4101.2020 5 4101.2020 10 5 4101.2020 10 5 4101.2020 10 5 4101.2020 90 5 4101.2020 90 5 4101.2020 90 5 

-Other hides and skins of bovine animals, 

41012100 --Whole41012200 --Butts and bends41012900 --Other41013000 -Other hides and skins of bovine animals, 41014000 -Hides and skins of equine animals

4101.5011 8.4 4101.5011 8.4 4101.5011 8.4 4101.5011 10 8.4 4101.5011 10 8.4 4101.5011 10 8.4 4101.5011 90 8.4 4101.5011 90 8.4 4101.5011 90 8.4 4101.5019 5 4101.5019 5 4101.5019 5 4101.5019 10 5 4101.5019 10 5 4101.5019 10 5 4101.5019 90 5 4101.5019 90 5 4101.5019 90 5 4101.5020 5 4101.5020 5 4101.5020 5 4101.5020 10 5 4101.5020 10 5 4101.5020 10 5 4101.5020 90 5 4101.5020 90 5 4101.5020 90 5 4101.9011 8.4 4101.9011 8.4 4101.9011 8.4 4101.9011 10 8.4 4101.9011 10 8.4 4101.9011 10 8.4 4101.9011 90 8.4 4101.9011 90 8.4 4101.9011 90 8.4 4101.9019 5 4101.9019 5 4101.9019 5 4101.9019 10 5 4101.9019 10 5 4101.9019 10 5 4101.9019 90 5 4101.9019 90 5 4101.9019 90 5 4101.9020 5 4101.9020 5 4101.9020 5 4101.9020 10 5 4101.9020 10 5 4101.9020 10 5 4101.9020 90 5 4101.9020 90 5 4101.9020 90 5 

4102 Raw skins of sheep or lambs (fresh, or 41.02 41.02 41.02 41021000 -With wool on 7.4 4102.1000 7.4 7 4102.1000 7 7 4102.1000 7 

-Without wool on:

41022100 --Pickled

4102.2110 14 4102.2110 14 4102.2110 14 4102.2190 9 4102.2190 9 4102.2190 9 

41022900 --Other

4102.2910 14 4102.2910 14 4102.2910 14 4102.2990 7 4102.2990 7 4102.2990 7 

4103 Other raw hides and skins (fresh, or salted, 41.03 41.03 41.03 

-Of goats or kids:

41031010 ---Of goats41031090 ---Other

4103.1011 14 4103.1011 14 4103.1011 144103.1011 10 14 4103.1011 10 144103.1011 90 14 4103.1011 90 144103.1019 9 4103.1019 9 4103.1019 94103.1019 10 9 4103.1019 10 94103.1019 90 9 4103.1019 90 94103.1091 14 4103.1091 14 4103.1091 144103.1091 10 14 4103.1091 10 144103.1091 90 14 4103.1091 90 144103.1099 9 4103.1099 9 4103.1099 94103.1099 10 9 4103.1099 10 94103.1099 90 9 4103.1099 90 9

41032000 -Of reptiles 4103.2000 9 4103.2000 9 4103.2000 9 

4103.3000 9 4103.3000 9 4103.3000 9 4103.3000 10 9 4103.3000 10 9 4103.3000 10 9 4103.3000 90 9 4103.3000 90 9 4103.3000 90 9 4103.9000 9 4103.9000 9 4103.9000 9

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4103.9000 10 9 4103.9000 10 9 4103.9000 10 94103.9000 90 9 4103.9000 90 9 4103.9000 90 9

-Other:

41039010 ---Of swine41039090 ---Other4104 Leather of bovine or equine animals, 41.04 41.04 41.04 41041000 -Whole bovine skin leather, of a unit 8 8 8 

4104.1111 7 4104.1111 7 4104.1111 7 4104.1111 10 7 4104.1111 10 7 4104.1111 10 7 4104.1111 90 7 4104.1111 90 7 4104.1111 90 7 4104.1119 8 4104.1119 8 4104.1119 8 4104.1119 10 8 4104.1119 10 8 4104.1119 10 8 4104.1119 90 8 4104.1119 90 8 4104.1119 90 8 4104.1120 5 4104.1120 5 4104.1120 5 4104.1120 10 5 4104.1120 10 5 4104.1120 10 5 4104.1120 90 5 4104.1120 90 5 4104.1120 90 5 4104.1911 7 4104.1911 7 4104.1911 7 4104.1911 10 7 4104.1911 10 7 4104.1911 10 7 4104.1911 90 7 4104.1911 90 7 4104.1911 90 7 4104.1919 7 4104.1919 7 4104.1919 7 4104.1919 10 7 4104.1919 10 7 4104.1919 10 7 4104.1919 90 7 4104.1919 90 7 4104.1919 90 7 4104.1920 7 4104.1920 7 4104.1920 7 4104.1920 10 7 4104.1920 10 7 4104.1920 10 7 4104.1920 90 7 4104.1920 90 7 4104.1920 90 7 

-Other bovine leather and equine leather, 

41042100 --Bovine leather, vegetable pre-tanned 8.4 8.4 8.4 

--Bovine leather, otherwise pre-tanned:

41042210 ---Chrome-tanned bovine leather (wet blue 6 6 6 41042290 ---Other 7 7 7 41042900 --Other 5 5 5 

-Other bovine leather and equine leather, 

41043100 --Full grains and full grain splits 5 5 5 

--Other:

41043910 ---For machinery belting 5 5 5 41043990 ---Other 7 7 7 

4104.4100 5 4104.4100 5 4104.4100 5 4104.4100 10 5 4104.4100 10 5 4104.4100 10 5 4104.4100 90 5 4104.4100 90 5 4104.4100 90 5 4104.4910 5 4104.4910 5 4104.4910 5 4104.4910 10 5 4104.4910 10 5 4104.4910 10 5 4104.4910 90 5 4104.4910 90 5 4104.4910 90 5 4104.4990 7 4104.4990 7 4104.4990 7 4104.4990 10 7 4104.4990 10 7 4104.4990 10 7 4104.4990 90 7 4104.4990 90 7 4104.4990 90 7 

4105 Sheep or lamb skin leather, without wool 41.05 41.05 41.05 

4105.1010 14 4105.1010 14 4105.1010 14 4105.1090 10 4105.1090 10 4105.1090 10 

-Tanned or retanned but not further 

41051100 --Vegetable pre-tanned 14 14 14 

--Otherwise pre-tanned:

41051210 --- Wet blue 14 14 14 41051290 --- Other 14 14 14 41051900 --Other 10 10 10 41052000 -Parchment-dressed or prepared after 8 8 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4105.3000 8 4105.3000 8 4105.3000 8 

4106 Goat or kid skin leather, without hair on, 41.06 41.06 41.06 

-Tanned or retanned but not further 

41061100 --Vegetable pre-tanned 14 14 14 41061200 --Otherwise pre-tanned 14 14 14 41061900 --Other 14 14 14 41062000 -Parchment-dressed or prepared after 14 14 14 

4106.2100 14 4106.2100 14 4106.2100 14 4106.2100 10 14 4106.2100 10 144106.2100 90 14 4106.2100 90 14 4106.2200 14 4106.2200 14 4106.2200 14 4106.2200 10 14 4106.2200 10 144106.2200 90 14 4106.2200 90 144106.3110 14 4106.3110 14 4106.3110 14 4106.3110 10 14 4106.3110 10 14 4106.3110 10 14 4106.3110 90 14 4106.3110 90 14 4106.3110 90 14 4106.3190 14 4106.3190 14 4106.3190 14 4106.3190 10 14 4106.3190 10 14 4106.3190 10 14 4106.3190 90 14 4106.3190 90 14 4106.3190 90 14 4106.3200 14 4106.3200 14 4106.3200 14 4106.3200 10 14 4106.3200 10 14 4106.3200 10 14 4106.3200 90 14 4106.3200 90 14 4106.3200 90 14 4106.4000 14 4106.4000 14 4106.4000 14 4106.9100 14 4106.9100 14 4106.9100 14 4106.9100 10 14 4106.9100 10 14 4106.9100 10 14 4106.9100 90 14 4106.9100 90 14 4106.9100 90 14 4106.9200 14 4106.9200 14 4106.9200 14 4106.9200 10 14 4106.9200 10 14 4106.9200 10 14 4106.9200 90 14 4106.9200 90 14 4106.9200 90 14 

4107 Leather of other animals, without hair on, 41.07 41.07 41.07 

-Of swine:

41071010 ---Chrome-tanned swine leather(wet blue 14 14 14 41071090 ---Other 14 14 14 

4107.1110 8 4107.1110 8 4107.1110 8 4107.1110 10 8 4107.1110 10 8 4107.1110 10 8 4107.1110 90 8 4107.1110 90 8 4107.1110 90 8 4107.1120 5 4107.1120 5 4107.1120 5 4107.1120 10 5 4107.1120 10 5 4107.1120 10 5 4107.1120 90 5 4107.1120 90 5 4107.1120 90 5 4107.1210 8 4107.1210 8 4107.1210 8 4107.1210 10 8 4107.1210 10 8 4107.1210 10 8 4107.1210 90 8 4107.1210 90 8 4107.1210 90 8 4107.1220 5 4107.1220 5 4107.1220 5 4107.1220 10 5 4107.1220 10 5 4107.1220 10 5 4107.1220 90 5 4107.1220 90 5 4107.1220 90 5 4107.1910 5 4107.1910 5 4107.1910 5 4107.1910 10 5 4107.1910 10 5 4107.1910 10 5 4107.1910 90 5 4107.1910 90 5 4107.1910 90 5 4107.1990 7 4107.1990 7 4107.1990 7 4107.1990 10 7 4107.1990 10 7 4107.1990 10 7 4107.1990 90 7 4107.1990 90 7 4107.1990 90 7 

-Of reptiles:

41072100 --Vegetable pre-tanned 14 14 14 41072900 --Other 14 14 14 41079000 -Of Other animals 14 14 14 

4107.9100 5 4107.9100 5 4107.9100 5 4107.9100 10 5 4107.9100 10 5 4107.9100 10 5 4107.9100 90 5 4107.9100 90 5 4107.9100 90 5 4107.9200 5 4107.9200 5 4107.9200 5 4107.9200 10 5 4107.9200 10 5 4107.9200 10 5 4107.9200 90 5 4107.9200 90 5 4107.9200 90 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4107.9910 5 4107.9910 5 4107.9910 5 4107.9910 10 5 4107.9910 10 5 4107.9910 10 5 4107.9910 90 5 4107.9910 90 5 4107.9910 90 5 4107.9990 7 4107.9990 7 4107.9990 7 4107.9990 10 7 4107.9990 10 7 4107.9990 10 7 4107.9990 90 7 4107.9990 90 7 4107.9990 90 7 

4108 Chamois (including combination chamois) 41080000 Chamois (including combination chamois) 14 14 14 4109 Patent leather and patent laminated leather; 41090000 Patent leather and patent laminated leather; 10 10 10 4110 Parings and other waste of leather or of 41100000 Parings and other waste of leather or of 14 14 14 4111 Composition leather with a basis of leather 41110000 Composition leather with a basis of leather 14 14 14 

41.12 41.12 41.12 4112.0000 8 4112.0000 8 4112.0000 8 41.13 41.13 41.13 4113.1000 14 4113.1000 14 4113.1000 14 4113.1000 10 14 4113.1000 10 144113.1000 90 14 4113.1000 90 144113.2000 14 4113.2000 14 4113.2000 14 4113.2000 10 14 4113.2000 10 14 4113.2000 10 14 4113.2000 90 14 4113.2000 90 14 4113.2000 90 14 4113.3000 14 4113.3000 14 4113.3000 14 4113.9000 14 4113.9000 14 4113.9000 14 4113.9000 10 14 4113.9000 10 14 4113.9000 10 14 4113.9000 90 14 4113.9000 90 14 4113.9000 90 14 41.14 41.14 41.14 4114.1000 14 4114.1000 14 4114.1000 14 4114.1000 10 14 4114.1000 10 14 4114.1000 10 14 4114.1000 90 14 4114.1000 90 14 4114.1000 90 14 4114.2000 10 4114.2000 10 4114.2000 10 41.15 41.15 41.15 4115.1000 14 4115.1000 14 4115.1000 14 4115.2000 14 4115.2000 14 4115.2000 14 4115.2000 10 14 4115.2000 10 14 4115.2000 10 14 4115.2000 90 14 4115.2000 90 14 4115.2000 90 14 

4201 Saddlery and harness for any animal 42.01 42.01 42.01 42010000 Saddlery and harness for any animal 20 4201.0000 20 20 4201.0000 20 20 4201.0000 20 

4201.0000 10 20 4201.0000 10 20 4201.0000 10 20 4201.0000 90 20 4201.0000 90 20 4201.0000 90 20 

4202 Trunks, suit-cases, vanity-cases, executive- 42.02 42.02 42.02 

-Trunks, suit-cases, vanity-cases, executive---With outer surface of leather, of 

42021110 ---Trunks and suit-cases 17 4202.1110 17 15 4202.1110 15 15 4202.1110 15 

4202.1110 10 17 4202.1110 10 15 4202.1110 10 15 4202.1110 90 17 4202.1110 90 15 4202.1110 90 15 

42021190 ---Other 13 4202.1190 13 10 4202.1190 10 10 4202.1190 10 

4202.1190 10 13 4202.1190 10 10 4202.1190 10 10 4202.1190 90 13 4202.1190 90 10 4202.1190 90 10 

--With outer surface of plastics or of textile 

42021210 ---Trunks and suit-cases 20 4202.1210 20 20 4202.1210 20 20 4202.1210 20 

4202.1210 10 20 4202.1210 10 204202.1210 21 20 4202.1210 21 204202.1210 22 20 4202.1210 22 204202.1210 23 20 4202.1210 23 204202.1210 29 20 4202.1210 29 20

42021290 ---Other 20 4202.1290 20 20 4202.1290 20 20 4202.1290 20 

4202.1290 10 20 4202.1290 10 204202.1290 21 20 4202.1290 21 204202.1290 22 20 4202.1290 22 204202.1290 23 20 4202.1290 23 20

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4202.1290 29 20 4202.1290 29 20

42021900 --Other 20 4202.1900 20 20 4202.1900 20 20 4202.1900 20 

-Handbags, whether or not with shoulder 

42022100 --With outer surface of leather, of 13 4202.2100 13 10 4202.2100 10 10 4202.2100 10 

4202.2100 10 13 4202.2100 10 10 4202.2100 10 10 4202.2100 90 13 4202.2100 90 10 4202.2100 90 10 

42022200 --With outer surface of plastic sheeting or of 18.3 4202.2200 18.3 14.2 4202.2200 14.2 10 4202.2200 10 

4202.2200 10 18.3 4202.2200 10 14.24202.2200 20 18.3 4202.2200 20 14.24202.2200 30 18.3 4202.2200 30 14.24202.2200 40 18.3 4202.2200 40 14.24202.2200 51 18.3 4202.2200 51 14.24202.2200 59 18.3 4202.2200 59 14.24202.2200 61 18.3 4202.2200 61 14.24202.2200 69 18.3 4202.2200 69 14.24202.2200 71 18.3 4202.2200 71 14.24202.2200 79 18.3 4202.2200 79 14.24202.2200 91 18.3 4202.2200 91 14.24202.2200 99 18.3 4202.2200 99 14.2

42022900 --Other 20 4202.2900 20 20 4202.2900 20 20 4202.2900 20 

-Articles of a kind normally carried in the 

42023100 --With outer surface of leather, of 13 4202.3100 13 10 4202.3100 10 10 4202.3100 10 

4202.3100 10 13 4202.3100 10 10 4202.3100 10 10 4202.3100 90 13 4202.3100 90 10 4202.3100 90 10 

42023200 --with outer surface of plastic sheeting or of 20 4202.3200 20 20 4202.3200 20 20 4202.3200 20 

4202.3200 10 20 4202.3200 10 204202.3200 21 20 4202.3200 21 204202.3200 22 20 4202.3200 22 204202.3200 23 20 4202.3200 23 204202.3200 29 20 4202.3200 29 20

42023900 --Other 20 4202.3900 20 20 4202.3900 20 20 4202.3900 20 

-Other:

42029100 --With outer surface of leather, of 13 4202.9100 13 10 4202.9100 10 10 4202.9100 10 

4202.9100 10 13 4202.9100 10 10 4202.9100 10 10 4202.9100 90 13 4202.9100 90 10 4202.9100 90 10 

42029200 --With outer surface of plastic sheeting or of 18.3 4202.9200 18.3 14.2 4202.9200 14.2 10 4202.9200 10 

4202.9200 10 18.3 4202.9200 10 14.24202.9200 20 18.3 4202.9200 20 14.24202.9200 30 18.3 4202.9200 30 14.24202.9200 91 18.3 4202.9200 91 14.24202.9200 92 18.3 4202.9200 92 14.24202.9200 93 18.3 4202.9200 93 14.24202.9200 94 18.3 4202.9200 94 14.24202.9200 99 18.3 4202.9200 99 14.2

42029900 --Other 20 4202.9900 20 20 4202.9900 20 20 4202.9900 20 4203 Articles of apparel and clothing 42.03 42.03 42.03 42031000 -Articles of apparel (See Note 3) 13 4203.1000 13 10 4203.1000 10 10 4203.1000 10 

4203.1000 10 13 4203.1000 10 10 4203.1000 10 10 4203.1000 90 13 4203.1000 90 10 4203.1000 90 10 

-Gloves, mittens and mitts:

42032100 --Specially designed for use in sports 20 42032100 20 20 4203.2100 20 20 4203.2100 20 

42032100 10 20 4203.2100 10 20 4203.2100 10 20 42032100 90 20 4203.2100 90 20 4203.2100 90 20 

--Other:

42032910 ---Working gloves 20 4203.2910 20 20 4203.2910 20 20 4203.2910 20 

4203.2910 10 20 4203.2910 10 20 4203.2910 10 20 4203.2910 90 20 4203.2910 90 20 4203.2910 90 20 

42032990 ---Other 20 4203.2990 20 20 4203.2990 20 20 4203.2990 20 

4203.2990 10 20 4203.2990 10 20 4203.2990 10 20 4203.2990 90 20 4203.2990 90 20 4203.2990 90 20 

42033000 -Belts and bandoliers 13 4203.3000 13 10 4203.3000 10 10 

4203.3000 10 13 4203.3000 10 10

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4203.3000 90 13 4203.3000 90 10

4203.3010 10 4203.3010 10 10 4203.3010 90 10 4203.3020 10 4203.3020 10 10 4203.3020 90 10 

42034000 -Other clothing accessories 20 4203.4000 20 20 4203.4000 20 20 4203.4000 20 

4203.4000 10 20 4203.4000 10 20 4203.4000 10 20 4203.4000 90 20 4203.4000 90 20 4203.4000 90 20 

4204 Articles of leather or of composition leather, 42.04 42.04 42.0442040000 Articles of leather or of composition leather, 8 4204.0000 8 8 4204.0000 8 8 4204.0000 8 

4204.0000 10 8 4204.0000 10 8 4204.0000 10 84204.0000 90 8 4204.0000 90 8 4204.0000 90 8

4205 Other articles of leather or of composition 42.05 42.05 42.05 42050000 Other articles of leather or of composition 14.6 4205.0000 14.6 12 4205.0000 12 12 

4205.0000 10 14.6 4205.0000 10 124205.0000 90 14.6 4205.0000 90 12

4205.0010 12 4205.0010 10 12 4205.0010 90 12 4205.0090 12 4205.0090 10 12 4205.0090 20 12 4205.0090 90 12 

4206 Articles of gut(other than silk-worm gut), of 42.06 42.06 42.06 

42061000 -Catgut 20 4206.1000 20 20 4206.1000 20 20 4206.1000 20 42069000 -Other 20 4206.9000 20 20 4206.9000 20 20 4206.9000 20 4301 Raw fursking (including heads, tails, paws 43.01 43.01 43.01 43011000 -Of mink, whole, with or without head, tail or 18 4301.1000 18 15 4301.1000 15 15 4301.1000 15 43012000 -Of rabbit or hare, whole, with or without 43013000 -Of lamb, the following: Astrakhan, 4301.3000 20 4301.3000 20 4301.3000 20 43014000 -Of beaver, whole, with or without head, tail 43015000 -Of musk-rat, whole, with or without head, 43016000 -Of fox, whole, with or without head, tail or 4301.6000 20 4301.6000 20 4301.6000 20 

4301.6000 10 20 4301.6000 90 20 

43017000 -Of seal, whole, with or without head, tail or 4301.7000 20 4301.7000 20 4301.7000 20

4301.7000 10 204301.7000 90 20

43018000 -Other furskins, whole, with or without head, 

4301.8010 20 4301.8010 20 4301.8010 20 4301.8010 10 20 4301.8010 10 20 4301.8010 10 20 4301.8010 90 20 4301.8010 90 20 4301.8010 90 20 4301.8090 20 4301.8090 20 4301.8090 20 4301.8090 10 20 4301.8090 10 20 4301.8090 10 20 4301.8090 90 20 4301.8090 90 20 4301.8090 90 20 

-Heads, tails, paws and other pieces or 

43019010 ---Weasel tails 4301.9010 20 4301.9010 20 4301.9010 20 43019090 ---Other 4301.9090 20 4301.9090 20 4301.9090 20 

4301.9090 10 20 4301.9090 10 20 4301.9090 10 20 4301.9090 90 20 4301.9090 90 20 4301.9090 90 20 

4302 Tanned or dressed furskins (including 43.02 43.02 43.02 

-Whole skins, with or without head, tail or 

43021100 --Of mink 18 4302.1100 18 15 4302.1100 15 12 4302.1100 12 43021200 --Of rabbit or hare 20 20 20 43021300 --Of lamb, the following: Astrakhan, 20 4302.1300 20 20 4302.1300 20 20 4302.1300 20 

--Other:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

43021910 ---Of grey squirrel, ermine, other marten, 12.4 4302.1910 12.4 10 4302.1910 10 10 4302.1910 10 

4302.1910 10 12.4 4302.1910 10 10 4302.1910 10 10 4302.1910 20 12.4 4302.1910 20 10 4302.1910 20 10 4302.1910 90 12.4 4302.1910 90 10 4302.1910 90 10 4302.1920 12.4 4302.1920 10 4302.1920 10 4302.1920 10 12.4 4302.1920 10 10 4302.1920 10 10 4302.1920 90 12.4 4302.1920 90 10 4302.1920 90 10 

43021990 ---Other 12.4 4302.1990 12.4 10 4302.1990 10 10 4302.1990 10 

4302.1990 10 12.4 4302.1990 10 10 4302.1990 10 10 4302.1990 90 12.4 4302.1990 90 10 4302.1990 90 10 

43022000 -Heads, tails, paws and other pieces or 20 4302.2000 20 20 4302.2000 20 20 4302.2000 20 

4302.2000 10 20 4302.2000 10 20 4302.2000 10 20 4302.2000 90 20 4302.2000 90 20 4302.2000 90 20 

-Whole skins and pieces or cuttings thereof, 

43023010 ---Of grey squirrel, ermine, other marten, 20 4302.3010 20 20 4302.3010 20 20 4302.3010 20 

4302.3010 10 20 4302.3010 10 20 4302.3010 10 20 4302.3010 90 20 4302.3010 90 20 4302.3010 90 20 

43023090 ---Other 20 4302.3090 20 20 4302.3090 20 20 4302.3090 20 

4302.3090 10 20 4302.3090 10 20 4302.3090 10 20 4302.3090 90 20 4302.3090 90 20 4302.3090 90 20 

4303 Articles of apparel, clothing accessories 43.03 43.03 43.03 

-Articles of apparel and clothing 

43031010 ---Articles of apparel 23 4303.1010 23 23 4303.1010 23 23 4303.1010 23 

4303.1010 10 23 4303.1010 10 23 4303.1010 10 23 4303.1010 90 23 4303.1010 90 23 4303.1010 90 23 

43031020 ---Clothing accessories 18 4303.1020 18 18 4303.1020 18 18 4303.1020 18 

4303.1020 10 18 4303.1020 10 18 4303.1020 10 18 4303.1020 90 18 4303.1020 90 18 4303.1020 90 18 

43039000 -Other 18 4303.9000 18 18 4303.9000 18 18 4303.9000 18 

4303.9000 10 18 4303.9000 10 18 4303.9000 10 18 4303.9000 90 18 4303.9000 90 18 4303.9000 90 18 

4304 Artificial fur and articles thereof: 43.04 43.04 43.04 43040010 ---Artificial fur 18 4304.0010 18 18 4304.0010 18 18 4304.0010 18 43040020 ---Articles of artificial fur 18 4304.0020 18 18 4304.0020 18 18 4304.0020 18 4401 Fuel wood, in logs, in billets, in twigs, in 44.01 44.01 44.01 44011000 -Fuel wood, in logs, in billets, in twigs, in 7 4401.1000 0 7 4401.1000 0 7 4401.1000 0 

-Wood in chips or particles:

44012100 --Coniferous 1 4401.2100 0 1 4401.2100 0 1 4401.2100 0 

4401.2100 10 0 4401.2100 90 0 

44012200 --Non-Coniferous 1 4401.2200 0 1 4401.2200 0 1 4401.2200 0 

4401.2200 10 0 4401.2200 90 0 

44013000 -Sawdust and wood waste and scrap, 1 4401.3000 0 1 4401.3000 0 1 4401.3000 0 4402 Wood charcoal (including shell or nut 44.02 44.02 44.02 44020000 Wood charcoal (including shell or nut 10.5 4402.0000 10.5 10.5 4402.0000 10.5 10.5 4402.0000 10.5 

4402.0000 10 10.5 4402.0000 10 10.54402.0000 20 10.54402.0000 90 10.5 4402.0000 90 10.5

4403 Wood in the rough, whether or not stripped 44.03 44.03 44.03 44031000 -Treated with paint, stains, creosote or 1 4403.1000 0 1 4403.1000 0 1 4403.1000 0 

4403.1000 10 0 4403.1000 90 0 

44032000 -Other, coniferous 1 1 1 

4403.2010 0 4403.2010 0 4403.2010 0 

4403.2010 10 0 4403.2010 90 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4403.2020 0 4403.2020 0 4403.2020 0 4403.2030 0 4403.2030 0 4403.2030 0 4403.2040 0 4403.2040 0 4403.2040 0 4403.2090 0 4403.2090 0 4403.2090 0 

4403.2090 10 0 4403.2090 90 0 

-Other, of tropical wood specified in 

44034100 --Dark Red Meranti, Light Red Meranti and 1 4403.4100 0 1 4403.4100 0 1 4403.4100 0 

--Other:

44034910 ---Teak 1 4403.4910 0 1 4403.4910 0 1 4403.4910 0 

4403.4920 0 4403.4920 0 4403.4920 0 4403.4930 0 4403.4930 0 4403.4930 0 4403.4940 0 4403.4940 0 4403.4940 0 4403.4950 0 4403.4950 0 4403.4950 0 4403.4960 0 4403.4960 0 4403.4960 0 4403.4970 0 4403.4970 0 4403.4970 0 

44034990 ---Other 1 4403.4990 0 1 4403.4990 0 1 4403.4990 0 

4403.4990 10 0 4403.4990 90 0 

-Other:

44039100 --Of oak(Quercus spp.) 1 4403.9100 0 1 4403.9100 0 1 4403.9100 0 44039200 --Of beech(Fagus spp.) 1 4403.9200 0 1 4403.9200 0 1 4403.9200 0 

--Other:

44039910 ---Of nan mu(Phoebe) 1 4403.9910 0 1 4403.9910 0 1 4403.9910 0 44039920 ---Of camphor wood 1 4403.9920 0 1 4403.9920 0 1 4403.9920 0 44039930 ---Of rosewood 1 4403.9930 0 1 4403.9930 0 1 4403.9930 0 44039940 ---Of Kiri (Paulownia) 1 4403.9940 0 1 4403.9940 0 1 4403.9940 0 

4403.9950 0 4403.9950 0 4403.9950 0 4403.9960 0 4403.9960 0 4403.9960 0 4403.9980 0 4403.9980 0 4403.9980 0 

4403.9980 10 0 4403.9980 90 0 

44039990 ---Other 1 4403.9990 0 1 4403.9990 0 1 4403.9990 0 

4403.9990 10 0 4403.9990 90 0 

4404 Hoopwood; split poles; piles, pickets and 44.04 44.04 44.04 44041000 -Coniferous 8 4404.1000 8 8 4404.1000 8 8 4404.1000 8 

4404.1000 10 8 4404.1000 90 8 

44042000 -Non-coniferous 8 4404.2000 8 8 4404.2000 8 8 4404.2000 8 

4404.2000 10 8 4404.2000 90 8 

4405 Wood wool; wood flour: 44.05 44.05 44.05 44050000 Wood wool; wood flour 8 4405.0000 8 8 4405.0000 8 8 4405.0000 8 4406 Railway or tramway sleepers (cross-ties) of 44.06 44.06 44.06 44061000 -Not impregnated 2 4406.1000 0 2 4406.1000 0 2 4406.1000 0 44069000 -Other 2 4406.9000 0 2 4406.9000 0 2 4406.9000 0 

4406.9000 10 0 4406.9000 90 0 

4407 Wood sawn or chipped lengthwise, sliced or 44.07 44.07 44.07 44071000 -Coniferous 1 1 1 

4407.1010 0 4407.1010 0 4407.1010 0 4407.1010 10 0 4407.1010 10 0

4407.1010 11 0 4407.1010 19 0 

4407.1010 90 0 4407.1010 90 0 4407.1010 90 0 4407.1020 0 4407.1020 0 4407.1020 0 4407.1020 10 0 4407.1020 10 0 4407.1020 10 0 4407.1020 90 0 4407.1020 90 0 4407.1020 90 0 4407.1030 0 4407.1030 0 4407.1030 0 4407.1030 10 0 4407.1030 10 0 4407.1030 10 0 4407.1030 90 0 4407.1030 90 0 4407.1030 90 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4407.1040 0 4407.1040 0 4407.1040 0 4407.1040 10 0 4407.1040 10 0 4407.1040 10 0 4407.1040 90 0 4407.1040 90 0 4407.1040 90 0 4407.1090 0 4407.1090 0 4407.1090 0 4407.1090 10 0 4407.1090 10 0

4407.1090 11 0 4407.1090 19 0 

4407.1090 90 0 4407.1090 90 0

4407.1090 91 0 4407.1090 99 0 

-Of tropical woods specified in Subheading 

44072400 --Virola, Mahogany (Swietenia spp.),Imbuia 3 4407.2400 0 3 4407.2400 0 3 4407.2400 0 

4407.2400 10 0 4407.2400 10 0

4407.2400 11 04407.2400 19 0

4407.2400 90 0 4407.2400 90 0 4407.2400 90 0

44072500 --Dark Red Meranti, Light Red Meranti and 3 4407.2500 0 3 4407.2500 0 3 4407.2500 0 

4407.2500 10 0 4407.2500 10 0 4407.2500 10 0 4407.2500 90 0 4407.2500 90 0 4407.2500 90 0 

44072600 --White Lauan, White Meranti, White 3 4407.2600 0 3 4407.2600 0 3 4407.2600 0 

4407.2600 10 0 4407.2600 10 0 4407.2600 10 0 4407.2600 90 0 4407.2600 90 0 4407.2600 90 0 

--Other:

44072910 ---Teak 5 4407.2910 0 5 4407.2910 0 5 4407.2910 0 

4407.2910 10 0 4407.2910 10 0 4407.2910 10 0 4407.2910 90 0 4407.2910 90 0 4407.2910 90 0 4407.2920 0 4407.2920 0 4407.2920 0 4407.2920 10 0 4407.2920 10 0 4407.2920 10 0 4407.2920 90 0 4407.2920 90 0 4407.2920 90 0 4407.2930 0 4407.2930 0 4407.2930 0 4407.2930 10 0 4407.2930 10 0 4407.2930 10 0 4407.2930 90 0 4407.2930 90 0 4407.2930 90 0 

44072990 ---Other 3 4407.2990 0 3 4407.2990 0 3 4407.2990 0 

4407.2990 10 0 4407.2990 10 0

4407.2990 11 0 4407.2990 12 0 4407.2990 19 0 

4407.2990 90 0 4407.2990 90 0

4407.2990 91 0 4407.2990 99 0 

-Other:

44079100 --Of oak (Quercus spp.) 1 4407.9100 0 1 4407.9100 0 1 4407.9100 0 

4407.9100 10 0 4407.9100 10 0 4407.9100 10 0 4407.9100 90 0 4407.9100 90 0 4407.9100 90 0 

44079200 --Of beech (Fagus spp.) 1 4407.9200 0 1 4407.9200 0 1 4407.9200 0 

4407.9200 10 0 4407.9200 10 0 4407.9200 10 0 4407.9200 90 0 4407.9200 90 0 4407.9200 90 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--Other:

44079910 ---Of camphor-wood, nan mu or rosewood 3 4407.9910 0 3 4407.9910 0 3 4407.9910 0 

4407.9910 10 0 4407.9910 10 0 4407.9910 10 0 4407.9910 90 0 4407.9910 90 0 4407.9910 90 0 

44079920 ---Of paulownia 2 4407.9920 0 2 4407.9920 0 2 4407.9920 0 

4407.9920 10 0 4407.9920 10 0 4407.9920 10 0 4407.9920 90 0 4407.9920 90 0 4407.9920 90 0 4407.9930 0 4407.9930 0 4407.9930 0 4407.9930 10 0 4407.9930 10 0 4407.9930 10 0 4407.9930 90 0 4407.9930 90 0 4407.9930 90 0 4407.9980 0 4407.9980 0 4407.9980 0 4407.9980 10 0 4407.9980 10 0

4407.9980 11 0 4407.9980 19 0 

4407.9980 90 0 4407.9980 90 0

4407.9980 91 0 4407.9980 99 0 

44079990 ---Other 2 4407.9990 0 2 4407.9990 0 2 4407.9990 0 

4407.9990 11 0 4407.9990 11 0

4407.9990 12 0 

4407.9990 19 0 4407.9990 19 0 4407.9990 19 0 4407.9990 91 0 4407.9990 91 0 4407.9990 91 0 4407.9990 99 0 4407.9990 99 0 4407.9990 99 0 

4408 Veneer sheets and sheets for plywood 44.08 44.08 44.08 

-Coniferous:

44081010 ---Veneer sheets 4 4 4 

4408.1011 8 4408.1011 8 4408.1011 8 

4408.1011 10 8 4408.1011 90 8 

4408.1019 4 4408.1019 4 4408.1019 4 

4408.1019 10 4 4408.1019 90 4 

44081020 ---Sheets for plywood 4 4408.1020 4 4 4408.1020 4 4 4408.1020 4 

4408.1020 10 4 4408.1020 90 4 

44081090 ---Other 4 4408.1090 4 4 4408.1090 4 4 4408.1090 4 

4408.1090 10 4 4408.1090 90 4 

-Of tropical woods specified in Subheading --Dark Red Meranti, Light Red Meranti and 

44083110 ---Veneer sheets 4 4 4 

4408.3111 10 4408.3111 10 4408.3111 10 4408.3119 4 4408.3119 4 4408.3119 4 

44083120 ---Sheets for plywood 4 4408.3120 4 4 4408.3120 4 4 4408.3120 4 44083190 ---Other 4 4408.3190 4 4 4408.3190 4 4 4408.3190 4 

--Other:

44083910 ---Veneer sheets 4 4 4 

4408.3911 10 4408.3911 10 4408.3911 10 4408.3911 10 10 4408.3911 10 10 4408.3911 10 10 

4408.3911 20 10 4408.3911 30 10 

4408.3911 90 10 4408.3911 90 10 4408.3911 90 10 4408.3919 4 4408.3919 4 4408.3919 4 4408.3919 10 4 4408.3919 10 4 4408.3919 10 4 

4408.3919 20 4 4408.3919 30 4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4408.3919 90 4 4408.3919 90 4 4408.3919 90 4 

44083920 ---Sheets for plywood 4 4408.3920 4 4 4408.3920 4 4 4408.3920 4 

4408.3920 10 4 4408.3920 10 4 4408.3920 10 4 

4408.3920 20 4 4408.3920 30 4 

4408.3920 90 4 4408.3920 90 4 4408.3920 90 4 

44083990 ---Other 4 4408.3990 4 4 4408.3990 4 4 4408.3990 4 

4408.3990 10 4 4408.3990 10 4 4408.3990 10 4 

4408.3990 20 4 4408.3990 30 4 

4408.3990 90 4 4408.3990 90 4 4408.3990 90 4 

-Other:

44089010 ---Veneer sheets 3 3 3 

4408.9011 6.2 4408.9011 4 4408.9011 4 4408.9011 10 6.2 4408.9011 10 4 4408.9011 10 4 

4408.9011 20 4

4408.9011 90 6.2 4408.9011 90 4 4408.9011 90 4 4408.9012 3 4408.9012 3 4408.9012 3 

4408.9012 10 3 4408.9012 90 3 

4408.9019 3 4408.9019 3 4408.9019 3 4408.9019 10 3 4408.9019 10 3

4408.9019 11 3 4408.9019 12 34408.9019 19 3 

4408.9019 90 3 4408.9019 90 3

4408.9019 91 3 4408.9019 92 34408.9019 99 3 

44089020 ---Sheets for plywood 3 3 3 

4408.9021 3 4408.9021 3 4408.9021 3 

4408.9021 10 3 4408.9021 90 3 

4408.9029 3 4408.9029 3 4408.9029 3 

4408.9029 10 3 4408.9029 10 3 

4408.9029 20 3

4408.9029 90 3 4408.9029 90 3 

44089090 ---Other 3 3 3 

4408.9091 3 4408.9091 3 4408.9091 3 

4408.9091 10 3 4408.9091 90 3 

4408.9099 3 4408.9099 3 4408.9099 3 

4408.9099 10 3 4408.9099 10 3 

4408.9099 20 3

4408.9099 90 3 4408.9099 90 3 

4409 Wood (including strips and friezes for 44.09 44.09 44.09 44091000 -Coniferous 7.5 4409.1000 7.5 7.5 4409.1000 7.5 7.5 

4409.1000 10 7.5 4409.1000 10 7.54409.1000 90 7.5 4409.1000 90 7.5

4409.1010 7.5 4409.1010 10 7.5 4409.1010 90 7.5 4409.1090 7.5 4409.1090 10 7.5 4409.1090 90 7.5 

44092000 -Non-coniferous 6.2 4409.2000 6.2 4 4409.2000 4 4 

4409.2000 10 6.2 4409.2000 10 44409.2000 90 6.2 4409.2000 90 4

4409.2011 44409.2011 10 44409.2011 90 44409.2019 4

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4409.2019 10 44409.2019 20 44409.2019 30 44409.2019 90 44409.2090 44409.2090 10 44409.2090 20 44409.2090 30 44409.2090 90 4

4410 Particle board and similar board of wood or 44.10 44.10 44.10 

-Of wood:

44101100 --Waferboard, including oriented strand 4 4 4 44101900 --Other 4 4 4 

4410.2100 6.8 4410.2100 4 4410.2100 44410.2900 6.8 4410.2900 4 4410.2900 44410.3100 6.8 4410.3100 4 4410.3100 44410.3200 6.8 4410.3200 4 4410.3200 44410.3300 6.8 4410.3300 4 4410.3300 44410.3900 6.8 4410.3900 4 4410.3900 4

44109000 -Of other ligneous materials 9.6 4410.9000 9.6 7.5 4410.9000 7.5 7.5 4410.9000 7.5 4411 Fibreboard of wood or other ligneous 44.11 44.11 44.11 

-Fibreboard of a density exceeding 

44111100 --Not mechanically worked or surface 6.2 4411.1100 6.2 4 4411.1100 4 4 4411.1100 4 44111900 --Other 9.6 4411.1900 9.6 7.5 4411.1900 7.5 7.5 4411.1900 7.5 

-Fibreboard of a density exceeding 

44112100 --Not mechanically worked or surface 6.8 4411.2100 6.8 4 4411.2100 4 4 4411.2100 4 44112900 --Other 6.8 4411.2900 6.8 4 4411.2900 4 4 4411.2900 4 

-Fibreboard of a density exceeding 

44113100 --Not mechanically worked or surface 7.5 4411.3100 7.5 7.5 4411.3100 7.5 7.5 4411.3100 7.5 44113900 --Other 7.5 4411.3900 7.5 7.5 4411.3900 7.5 7.5 4411.3900 7.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other:

44119100 --Not mechanically worked or surface 7.5 4411.9100 7.5 7.5 4411.9100 7.5 7.5 4411.9100 7.5 44119900 --Other 4 4411.9900 4 4 4411.9900 4 4 4411.9900 4 

4412 Plywood, veneered panels and similar 44.12 44.12 44.12 

-Plywood consisting solely of sheets of 

44121300 --With at least one outer ply of tropical 12 4412.1300 12 12 4412.1300 12 12 4412.1300 12 

4412.1300 10 12 4412.1300 10 12 4412.1300 10 12

4412.1300 20 124412.1300 30 12

4412.1300 90 12 4412.1300 90 12 4412.1300 90 12

44121400 --Other, with at least one outer ply of non- 4 4 4 

4412.1410 6.2 4412.1410 4 4412.1410 4

4412.1410 10 44412.1410 90 44412.1420 44412.1420 10 44412.1420 90 4

4412.1490 6.2 4412.1490 4 4412.1490 44412.1490 10 6.2 4412.1490 10 4 4412.1490 10 44412.1490 90 6.2 4412.1490 90 4 4412.1490 90 4

44121900 --Other 6.2 4412.1900 6.2 4 4412.1900 4 4 4412.1900 4 

4412.1900 10 44412.1900 90 4

-Other, with at least one outer ply of non44122200 --With at least one ply of tropical cod 10 4412.2200 10 10 4412.2200 10 10 4412.2200 10 

4412.2200 10 10 4412.2200 10 10 4412.2200 10 10

4412.2200 20 104412.2200 30 10

4412.2200 90 10 4412.2200 90 10 4412.2200 90 10

44122300 --Other, containing at least one layer of 10 4412.2300 10 10 4412.2300 10 10 4412.2300 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4412.2300 10 10 4412.2300 10 10 4412.2300 10 10

4412.2300 20 10

4412.2300 90 10 4412.2300 90 10 4412.2300 90 10

44122900 --Other 10 10 10 

4412.2910 10 4412.2910 10 4412.2910 10

4412.2910 10 104412.2910 90 10

4412.2990 10 4412.2990 10 4412.2990 10

4412.2990 10 104412.2990 90 10

-Other:

44129200 --With at least one ply of tropical wood 8 4412.9200 8 8 4412.9200 8 8 4412.9200 8 

4412.9200 10 84412.9200 90 8

44129300 --Other, containing at least one layer of 10 4412.9300 10 10 4412.9300 10 10 4412.9300 10 

4412.9300 10 104412.9300 90 10

44129900 --Other 4 4 4 

4412.9910 6.2 4412.9910 4 4412.9910 4 

4412.9910 10 4 

4412.9910 90 4 

4412.9990 6.2 4412.9990 4 4412.9990 4

4412.9990 10 44412.9990 90 4

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4413 Densified wood, in blocks, plates, strips or 44.13 44.13 44.13 44130000 Densified wood, in blocks, plates, strips or 6 4413.0000 6 6 4413.0000 6 6 4413.0000 6 4414 Wooden frames for paintings, photographs, 44.14 44.14 44.14 44140000 Wooden frames for paintings, photographs, 20 4414.0000 20 20 4414.0000 20 20 4414.0000 20 

4414.0000 10 20 4414.0000 10 20 4414.0000 10 20 

4414.0000 20 20 

4414.0000 90 20 4414.0000 90 20 4414.0000 90 20 

4415 Packing cases, boxes, crates, drums and 44.15 44.15 44.15 44151000 -Cases, boxes, crates, drums and similar 9.6 4415.1000 9.6 7.5 4415.1000 7.5 7.5 4415.1000 7.5 

4415.1000 10 9.6 4415.1000 10 7.5 4415.1000 10 7.5 

4415.1000 20 7.5 

4415.1000 90 9.6 4415.1000 90 7.5 4415.1000 90 7.5 

44152000 -Pallets, box pallets and other load boards; 9.6 4415.2000 9.6 7.5 4415.2000 7.5 7.5 4415.2000 7.5 

4415.2000 10 9.6 4415.2000 10 7.5 4415.2000 10 7.5 

4415.2000 20 7.5 

4415.2000 90 9.6 4415.2000 90 7.5 4415.2000 90 7.5 

4416 Casks, barrels, vats, tubs and other 44.16 44.16 44.16 44160000 Casks, barrels, vats, tubs and other 17 4416.0000 16 17 4416.0000 16 17 4416.0000 16 

4416.0000 10 16 4416.0000 10 16 4416.0000 10 16 

4416.0000 20 16 

4416.0000 90 16 4416.0000 90 16 4416.0000 90 16 

4417 Tools, tool bodies, tool handles, broom or 44.17 44.17 44.17 44170000 Tools, tool bodies, tool handles, broom or 17 4417.0000 16 17 4417.0000 16 17 4417.0000 16 

4417.0000 10 16 4417.0000 10 16 4417.0000 10 16 

4417.0000 20 16 

4417.0000 90 16 4417.0000 90 16 4417.0000 90 16 

4418 Builders' joinery and carpentry of wood, 44.18 44.18 44.18 44181000 -Windows, French-windows and their 6.8 4418.1000 6.8 4 4418.1000 4 4 4418.1000 4 

4418.1000 10 6.8 4418.1000 10 4 4418.1000 10 4 

4418.1000 20 4 

4418.1000 90 6.8 4418.1000 90 4 4418.1000 90 4 

44182000 -Doors and their frames and thresholds 6.8 4418.2000 6.8 4 4418.2000 4 4 4418.2000 4 

4418.2000 10 6.8 4418.2000 10 4 4418.2000 10 4 

4418.2000 20 4 

4418.2000 90 6.8 4418.2000 90 4 4418.2000 90 4 

44183000 -Parquet panels 4 4 4 4418.3000 4 

4418.3000 10 44418.3000 20 44418.3000 90 4

4418.3010 6.8 4418.3010 44418.3090 6.8 4418.3090 44418.3090 10 6.8 4418.3090 10 44418.3090 90 6.8 4418.3090 90 4

44184000 -Shuttering for concrete constructional work 7.2 4418.4000 7.2 4 4418.4000 4 4 4418.4000 4 44185000 -Shingles and shakes 9.6 4418.5000 9.6 7.5 4418.5000 7.5 7.5 4418.5000 7.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

44189000 -Other 6.8 4418.9000 6.8 4 4418.9000 4 4 4418.9000 4 

4418.9000 10 6.8 4418.9000 10 4 4418.9000 10 4 

4418.9000 20 4 

4418.9000 90 6.8 4418.9000 90 4 4418.9000 90 4 

4419 Tableware and kitchenware, of wood: 44.19 44.19 44.19 44190010 ---One-time chopsticks,of wood 7 4419.0010 7 3.5 4419.0010 3.5 0 

4419.0020 3.5

4419.0031 0 4419.0032 0 4419.0032 10 0 4419.0032 90 0 

44190090 ---Other 7 4419.0090 7 3.5 4419.0090 3.5 0 4419.0090 0 

4419.0090 10 7 4419.0090 10 3.5 4419.0090 10 0 

4419.0090 20 0 

4419.0090 90 7 4419.0090 90 3.5 4419.0090 90 0 

4420 Wood marquetry and inlaid wood; caskets 44.20 44.20 44.20 

-Statuettes and other ornaments, of wood:

44201010 ---Wood or bamboo carvings 7 4420.1010 7 3.5 4420.1010 3.5 0 4420.1010 0 

4420.1010 10 7 4420.1010 10 3.5 4420.1010 10 0 

4420.1010 20 0 

4420.1010 90 7 4420.1010 90 3.5 4420.1010 90 0 

44201020 ---Wooden fans 7 4420.1020 7 3.5 4420.1020 3.5 0 4420.1020 0 

4420.1020 10 7 4420.1020 10 3.5 4420.1020 10 0 

4420.1020 20 0 

4420.1020 90 7 4420.1020 90 3.5 4420.1020 90 0 

44201090 ---Other 7 4420.1090 7 3.5 4420.1090 3.5 0 4420.1090 0 

4420.1090 10 7 4420.1090 10 3.5 4420.1090 10 0 

4420.1090 20 0 

4420.1090 90 7 4420.1090 90 3.5 4420.1090 90 0 

-Other:

44209010 ---Wood marquetry and inlaid wood 2.4 4420.9010 2.4 0 4420.9010 0 0 4420.9010 0 

4420.9010 10 2.4 4420.9010 10 0 4420.9010 10 0 

4420.9010 20 0 

4420.9010 90 2.4 4420.9010 90 0 4420.9010 90 0 

44209090 ---Other 7 4420.9090 7 3.5 4420.9090 3.5 0 4420.9090 0 

4420.9090 10 7 4420.9090 10 3.5 4420.9090 10 0 

4420.9090 20 0 

4420.9090 90 7 4420.9090 90 3.5 4420.9090 90 0 

4421 Other articles of wood: 44.21 44.21 44.21 44211000 -Clothes hangers 7 4421.1000 7 3.5 4421.1000 3.5 0 4421.1000 0 

4421.1000 10 7 4421.1000 10 3.5 4421.1000 10 0 

4421.1000 20 0 

4421.1000 90 7 4421.1000 90 3.5 4421.1000 90 0 

-Other:

44219010 ---Spools, cops, bobbins, sewing thread 2 4421.9010 2 0 4421.9010 0 0 4421.9010 0 

4421.9010 10 2 4421.9010 10 0 4421.9010 10 0 

4421.9010 20 0 

4421.9010 90 2 4421.9010 90 0 4421.9010 90 0 

4421.9021 0 4421.9021 10 0 4421.9021 20 0 4421.9021 90 0 4421.9022 0 4421.9022 10 0 4421.9022 90 0 

44219090 ---Other 7 4421.9090 7 3.5 4421.9090 3.5 0 4421.9090 0 

4421.9090 10 7 4421.9090 10 3.5 4421.9090 10 0 

4421.9090 20 0 

4421.9090 90 7 4421.9090 90 3.5 4421.9090 90 0 

4501 Natural cork, raw or simply prepared; waste 45.01 45.01 45.01 45011000 -Natural cork, raw or simply prepared 6 4501.1000 6 6 4501.1000 6 6 4501.1000 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

45019000 -Other 0 4501.9000 0 0 4501.9000 0 0 4501.9000 0 4502 Natural cork, debacked or roughly squared, 45.02 45.02 45.02 45020000 Natural cork, debacked or roughly squared, 8 4502.0000 8 8 4502.0000 8 8 4502.0000 8 4503 Articles of natural cork: 45.03 45.03 45.03 45031000 -Corks and stoppers 8.4 4503.1000 8 8.4 4503.1000 8 8.4 4503.1000 8 45039000 -Other 10.5 4503.9000 10.5 10.5 4503.9000 10.5 10.5 4503.9000 10.5 4504 Agglomerated cork (with or without a 45.04 45.04 45.04 45041000 -Blocks, plates, sheets and strip; tiles of any 8.4 4504.1000 8.4 8.4 4504.1000 8.4 8.4 4504.1000 8.4 45049000 - Other 2.2 4504.9000 2.2 0 4504.9000 0 0 4504.9000 0 4601 Plaits and similar products of plaiting 46.01 46.01 46.01 46011000 -Plaits and similar products of plaiting 10 10 10 

-Mats, matting and screens of vegetable 

46012010 ---Of rattans 10 4601.2010 9 10 4601.2010 9 10 4601.2010 9 

---Of grass or straw:

46012021 ----Of rushes 10 4601.2021 9 10 4601.2021 9 10 4601.2021 9 

4601.2021 10 9 4601.2021 11 9 4601.2021 11 94601.2021 20 9

4601.2021 12 9 4601.2021 12 94601.2021 19 9 4601.2021 19 9

4601.2021 90 9 4601.2021 90 9 4601.2021 90 9

46012029 ----Other 10 4601.2029 9 10 4601.2029 9 10 4601.2029 9 

---Of reeds:

46012031 ----Screens of reeds 10 4601.2031 9 10 4601.2031 9 10 4601.2031 9 46012039 ----Other 10 4601.2039 9 10 4601.2039 9 10 4601.2039 9 

4601.2040 9 4601.2040 9

46012090 ---Other 10 4601.2090 9 10 4601.2090 9 10 4601.2090 9 

-Other:--Of vegetable materials:

46019110 ---Of rattans 10 10 10 

4601.9111 9 4601.9111 9 4601.9111 94601.9119 9 4601.9119 9 4601.9119 94601.9121 9 4601.9121 9 4601.9121 104601.9129 9 4601.9129 9 4601.9129 10

46019190 ---Other 10 10 10 

4601.9191 9 4601.9191 9 4601.9191 94601.9199 9 4601.9199 9 4601.9199 9

46019900 --Other 10 10 10 

4601.9910 9 4601.9910 9 4601.9910 9 4601.9990 9 4601.9990 9 4601.9990 9 

4602 Basketwork, wickerwork and other articles, 46.02 46.02 46.02 

-Of vegetable materials:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

46021010 ---Of rattans 10 4602.1010 9 10 4602.1010 9 10 4602.1010 9 46021020 ---Of grass or straw 10 4602.1020 9 10 4602.1020 9 10 4602.1020 9 46021030 ---Of bamboo 10 4602.1030 9 10 4602.1030 9 10 4602.1030 9 46021040 ---Of maize-shuck 10 4602.1040 9 10 4602.1040 9 10 4602.1040 9 46021050 ---Of osier 10 4602.1050 9 10 4602.1050 9 10 4602.1050 9 46021090 ---Other 10 4602.1090 9 10 4602.1090 9 10 4602.1090 9 46029000 -Other 10 4602.9000 9 10 4602.9000 9 10 4602.9000 9 4701 Mechanical wood pulp: 47.01 47.01 47.01 47010000 Mechanical wood pulp 0 4701.0000 0 0 4701.0000 0 0 4701.0000 0 4702 Chemical wood pulp, dissolving grades: 47.02 47.02 47.02 47020000 Chemical wood pulp, dissolving grades 0 4702.0000 0 0 4702.0000 0 0 4702.0000 0 4703 Chemical wood pulp, soda or sulphate, 47.03 47.03 47.03 

-Unbleached:

47031100 --Coniferous 0 4703.1100 0 0 4703.1100 0 0 4703.1100 0 47031900 --Non-coniferous 0 4703.1900 0 0 4703.1900 0 0 4703.1900 0 

-Semi-bleached or bleached:

47032100 --Coniferous 0 4703.2100 0 0 4703.2100 0 0 4703.2100 0 47032900 --Non-Coniferous 0 4703.2900 0 0 4703.2900 0 0 4703.2900 0 4704 Chemical wood pulp, sulphite, other than 47.04 47.04 47.04 

-Unbleached:

47041100 --Coniferous 0 4704.1100 0 0 4704.1100 0 0 4704.1100 0 47041900 --Non-coniferous 0 4704.1900 0 0 4704.1900 0 0 4704.1900 0 

-Semi-bleached or bleached:

47042100 --Coniferous 0 4704.2100 0 0 4704.2100 0 0 4704.2100 0 47042900 --Non-coniferous 0 4704.2900 0 0 4704.2900 0 0 4704.2900 0 4705 Semi-chemical wood pulp: 47.05 47.05 47.05 47050000 Semi-chemical wood pulp 0 4705.0000 0 0 4705.0000 0 0 4705.0000 0 4706 Pulps of fibres derived from recovered 47.06 47.06 47.06 47061000 -Cotton linters pulp 0 4706.1000 0 0 4706.1000 0 0 4706.1000 0 47062000 -Pulps of fibres derived from 0 4706.2000 0 0 4706.2000 0 0 4706.2000 0 

-Other:

47069100 --Mechanical 0 4706.9100 0 0 4706.9100 0 0 4706.9100 0 47069200 --Chemical 0 4706.9200 0 0 4706.9200 0 0 4706.9200 0 47069300 --Semi-chemical 0 4706.9300 0 0 4706.9300 0 0 4706.9300 0 4707 Recovered(waste and scrap) paper or 47.07 47.07 47.07 47071000 -Of unbleached kraft paper or paperboard 0 4707.1000 0 0 4707.1000 0 0 4707.1000 0 47072000 -Of Other paper or paperboard made mainly 1 4707.2000 0 1 4707.2000 0 1 4707.2000 0 47073000 -Of paper or paperboard made mainly of 1 4707.3000 0 1 4707.3000 0 1 4707.3000 0 47079000 -Other, including unsorted waste and scrap 1 4707.9000 0 1 4707.9000 0 1 4707.9000 0 4801 Newsprint, in rolls or sheets: 48.01 48.01 48.01 48010000 Newsprint, in rolls or sheets 8.5 4801.0000 8.5 8.5 4801.0000 8.5 5 4801.0000 5 4802 Uncoated paper and paperboard, of a kind 48.02 48.02 48.02 48021000 -Hand-made paper and paperboard 7.5 4802.1000 7.5 7.5 4802.1000 7.5 7.5 4802.1000 7.5 48022000 -paper and paperboard of a kind used as a 7.5 4802.2000 7.5 7.5 4802.2000 7.5 7.5 

4802.2010 7.5 4802.2090 7.5 

48023000 -Carbonizing base paper 7.5 4802.3000 7.5 7.5 4802.3000 7.5 7.5 4802.3000 7.5 48024000 -Wallpaper base 7.5 4802.4000 7.5 7.5 4802.4000 7.5 7.5 4802.4000 7.5 

-Other paper and paperboard, not 

48025100 --Weighing less than 40 g/m2 7.5 7.5 7.5 48025200 --Weighing 40 g/m2 or more but not more 5 5 5 48025300 --Weighing more than 150 g/m2 5 5 5 

4802.5400 7.5 4802.5400 7.5 4802.5400 7.5 4802.5500 5 4802.5500 5 4802.5500 5 4802.5500 10 5 4802.5500 10 5 4802.5500 10 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4802.5500 90 5 4802.5500 90 5 4802.5500 90 5 4802.5600 5 4802.5600 5 4802.5600 5 4802.5600 10 5 4802.5600 10 5 4802.5600 10 5 4802.5600 90 5 4802.5600 90 5 4802.5600 90 5 4802.5700 5 4802.5700 5 4802.5700 5 4802.5700 10 5 4802.5700 10 5 4802.5700 10 5 4802.5700 90 5 4802.5700 90 5 4802.5700 90 5 4802.5800 5 4802.5800 5 4802.5800 5 

48026000 -Other paper and paperboard, of which 5 5 5 

4802.6110 8.5 4802.6110 8.5 4802.6110 7.5 4802.6190 5 4802.6190 5 4802.6190 5 4802.6200 5 4802.6200 5 4802.6200 5 4802.6910 8.5 4802.6910 8.5 4802.6910 7.5 4802.6990 5 4802.6990 5 4802.6990 5 

4803 Toilet or facial tissue stock, towel or napkin 48.03 48.03 48.03 48030000 Toilet or facial tissue stock, towel or napkin 7.5 4803.0000 7.5 7.5 4803.0000 7.5 7.5 4803.0000 7.5 4804 Uncoated kraft paper and paperboard,in 48.04 48.04 48.04 

-Kraftliner:

48041100 --Unbleached 7 4804.1100 7 5 4804.1100 5 5 4804.1100 5 

4804.1100 10 5 4804.1100 90 5 

48041900 --Other 7 4804.1900 7 5 4804.1900 5 5 4804.1900 5 

-Sack Kraft paper:

48042100 --Unbleached 7 4804.2100 7 5 4804.2100 5 5 4804.2100 5 48042900 --Other 7 4804.2900 7 5 4804.2900 5 5 4804.2900 5 

-Other kraft paper and paperboard weighing 

48043100 --Unbleached 4.6 4804.3100 4.6 2 4804.3100 2 2 4804.3100 2 

4804.3100 10 2 4804.3100 90 2 

48043900 --Other 4.6 4804.3900 4.6 2 4804.3900 2 2 4804.3900 2 

-Other kraft paper and paperboard weighing 

48044100 --Unbleached 4.6 4804.4100 4.6 2 4804.4100 2 2 4804.4100 2 

4804.4100 10 2 4804.4100 90 2 

48044200 --Bleached uniformly throughout the mass 7 4804.4200 7 5 4804.4200 5 5 4804.4200 5 48044900 --Other 4.6 4804.4900 4.6 2 4804.4900 2 2 4804.4900 2 

-Other kraft paper and paperboard weighing 

48045100 --Unbleached 4.6 4804.5100 4.6 2 4804.5100 2 2 4804.5100 2 

4804.5100 10 2 4804.5100 90 2 

48045200 --Bleached uniformly throughout the mass 7 4804.5200 7 5 4804.5200 5 5 4804.5200 5 48045900 --Other 4.6 4804.5900 4.6 2 4804.5900 2 2 4804.5900 2 4805 Other uncoated paper and paperboard, in 48.05 48.05 48.05 48051000 -Semi-chemical fluting paper ( corrugating 7.5 7.5 7.5 

4805.1100 7.5 4805.1100 7.5 4805.1100 7.5 4805.1200 7.5 4805.1200 7.5 4805.1200 7.5 4805.1900 7.5 4805.1900 7.5 4805.1900 7.5 

-Multi-ply paper and paperboard:

48052100 --Each layer bleached 7.5 7.5 7.5 48052200 --With only one outer layer bleached 7.5 7.5 7.5 48052300 --Having three or more layers, of which only 7.5 7.5 7.5 

4805.2400 7.5 4805.2400 7.5 4805.2400 7.5 4805.2500 7.5 4805.2500 7.5 4805.2500 7.5 

48052900 --Other 7.5 7.5 7.5 48053000 -Sulphite wrapping paper 7.5 4805.3000 7.5 7.5 4805.3000 7.5 7.5 4805.3000 7.5 48054000 -Filter paper and paperboard 7.5 4805.4000 7.5 7.5 4805.4000 7.5 7.5 4805.4000 7.5 48055000 -Felt paper and paperboard 7.5 4805.5000 7.5 7.5 4805.5000 7.5 7.5 4805.5000 7.5 48056000 -Other paper and paperboard, weighing 150 7.5 7.5 7.5 48057000 -Other paper and paperboard, weighing 7.5 7.5 7.5 48058000 -Other paper and paperboard, weighing 225 7.5 7.5 7.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4805.9110 7.5 4805.9110 7.5 4805.9110 7.5 4805.9190 7.5 4805.9190 7.5 4805.9190 7.5 4805.9190 10 7.5 4805.9190 10 7.5 4805.9190 10 7.54805.9190 90 7.5 4805.9190 90 7.5 4805.9190 90 7.54805.9200 7.5 4805.9200 7.5 4805.9200 7.5 4805.9200 10 7.5 4805.9200 10 7.5 4805.9200 10 7.54805.9200 90 7.5 4805.9200 90 7.5 4805.9200 90 7.54805.9300 7.5 4805.9300 7.5 4805.9300 7.5 4805.9300 10 7.5 4805.9300 10 7.5 4805.9300 10 7.54805.9300 90 7.5 4805.9300 90 7.5 4805.9300 90 7.5

4806 Vegetable parchment, greaseproof papers, 48.06 48.06 48.06 48061000 -Vegetable parchment 7.5 4806.1000 7.5 7.5 4806.1000 7.5 7.5 4806.1000 7.5 48062000 -Greaseproof papers 7.5 4806.2000 7.5 7.5 4806.2000 7.5 7.5 4806.2000 7.5 48063000 -Tracing papers 7.5 4806.3000 7.5 7.5 4806.3000 7.5 7.5 4806.3000 7.5 48064000 -Glassine and other glazed transparent or 7.5 4806.4000 7.5 7.5 4806.4000 7.5 7.5 4806.4000 7.5 4807 Composite paper and paperboard (made by 48.07 48.07 48.07 

4807.0000 7.5 4807.0000 7.5 4807.0000 7.5 

48071000 -Paper and paperboard, laminated internally 7.5 7.5 7.5 48079000 -Other: 7.5 7.5 7.5 4808 Paper and paperboard, corrugated (with or 48.08 48.08 48.08 48081000 -Corrugated paper and paperboard, 7.5 4808.1000 7.5 7.5 4808.1000 7.5 7.5 4808.1000 7.5 48082000 -Sack kraft paper, creped or crinkled, 7.5 4808.2000 7.5 7.5 4808.2000 7.5 7.5 4808.2000 7.5 48083000 -Other kraft paper, creped or crinkled, 7.5 4808.3000 7.5 7.5 4808.3000 7.5 7.5 4808.3000 7.5 48089000 -Other 7.5 4808.9000 7.5 7.5 4808.9000 7.5 7.5 4808.9000 7.5 4809 Carbon paper, self-copy paper and other 48.09 48.09 48.09 48091000 -Carbon or similar copying papers 7.5 4809.1000 7.5 7.5 4809.1000 7.5 7.5 4809.1000 7.5 48092000 -Self-copy paper 7.5 4809.2000 7.5 7.5 4809.2000 7.5 7.5 4809.2000 7.5 48099000 -Other 7.5 4809.9000 7.5 7.5 4809.9000 7.5 7.5 4809.9000 7.5 4810 Paper and paperboard, coated on one or 48.10 48.10 48.10 

-Paper and paperboard of a kind used for 

48101100 --Weighing not more than 150 g/m2 5 5 5 48101200 --Weighing more than 150 g/m2 5 5 5 

4810.1300 7 4810.1300 5 4810.1300 5 

4810.1300 10 5 4810.1300 10 54810.1300 90 5 4810.1300 90 5 

4810.1400 7 4810.1400 5 4810.1400 5 

4810.1400 10 5 4810.1400 10 54810.1400 90 5 4810.1400 90 5 

4810.1900 7 4810.1900 5 4810.1900 5 

4810.1900 10 5 4810.1900 10 54810.1900 90 5 4810.1900 90 5 

-Paper and paperboard of a kind used for 

48102100 --Light-weight coated paper 5 5 5 

4810.2200 7 4810.2200 5 4810.2200 5 

48102900 --Other 7 4810.2900 7 5 4810.2900 5 5 4810.2900 5 

-Kraft paper and paperboard, other than 

48103100 --Bleached uniformly throughout the mass 7 4810.3100 7 5 4810.3100 5 5 4810.3100 5 

4810.3100 10 7 4810.3100 10 5 4810.3100 10 5 4810.3100 90 7 4810.3100 90 5 4810.3100 90 5 

48103200 --Bleached uniformly throughout the mass 7 4810.3200 7 5 4810.3200 5 5 4810.3200 5 

4810.3200 10 7 4810.3200 10 5 4810.3200 10 5 4810.3200 90 7 4810.3200 90 5 4810.3200 90 5 

48103900 --Other 7 4810.3900 7 5 4810.3900 5 5 4810.3900 5 

-Other paper and paperboard:

48109100 --Multi-ply 5 5 5 

4810.9200 7 4810.9200 5 4810.9200 5 

48109900 --Other 7.5 4810.9900 7.5 7.5 4810.9900 7.5 7.5 4810.9900 7.5 4811 Paper, paperboard, cellulose wadding and 48.11 48.11 48.11 48111000 -Tarred, bituminised or asphalted paper and 7.5 4811.1000 7.5 7.5 4811.1000 7.5 7.5 4811.1000 7.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Gummed or adhesive paper and 

48112100 --Self-adhesive 10 7.5 7.5 48112900 --Other 10 7.5 7.5 

-Paper and paperboard coated, --Bleached, weighing more than 150 g/m2:

48113110 ---Paper coated with plastics on both sides, 10 7.5 7.5 48113190 ---Other 10 7.5 7.5 

--Other:---Insulating paper and paperboard:

48113911 ----Paper for electrolytic capacitor 7.5 7.5 7.5 48113919 ----Other 7.5 7.5 7.5 48113990 ---Other 7.5 7.5 7.5 

-Paper and paperboard, coated, 

48114010 ---Insulating paper and paperboard 7.5 7.5 7.5 48114090 ---Other 7.5 7.5 7.5 

4811.4100 10 4811.4100 7.5 4811.4100 7.5 4811.4900 10 4811.4900 7.5 4811.4900 7.5 4811.5110 10 4811.5110 7.5 4811.5110 7.5 4811.5190 10 4811.5190 7.5 4811.5190 7.5 4811.5910 7.5 4811.5910 7.5 4811.5910 7.5 4811.5990 7.5 4811.5990 7.5 4811.5990 7.5 4811.6010 7.5 4811.6010 7.5 4811.6010 7.5 4811.6090 7.5 4811.6090 7.5 4811.6090 7.5 

48119000 -Other paper, paperboard, cellulose 7.5 4811.9000 7.5 7.5 4811.9000 7.5 7.5 4811.9000 7.5 4812 Filter blocks, slabs and plates, of paper 48.12 48.12 48.12 48120000 Filter blocks, slabs and plates, of paper 7.5 4812.0000 7.5 7.5 4812.0000 7.5 7.5 4812.0000 7.5 4813 Cigarette paper, whether or not cut to size 48.13 48.13 48.13 48131000 -In the form of booklets or tubes 20 4813.1000 20 13.8 4813.1000 13.8 7.5 4813.1000 7.5 48132000 -In rolls of a width not exceeding 5 cm 20 4813.2000 20 13.8 4813.2000 13.8 7.5 4813.2000 7.5 48139000 -Other 20 4813.9000 20 13.8 4813.9000 13.8 7.5 4813.9000 7.5 4814 Wallpaper and similar wall coverings; 48.14 48.14 48.14 48141000 -“Ingrain” paper 13.3 4814.1000 13.3 10.4 4814.1000 10.4 7.5 4814.1000 7.5 48142000 -Wallpaper and similar Wall coverings, 13.3 4814.2000 13.3 10.4 4814.2000 10.4 7.5 4814.2000 7.5 48143000 -Wallpaper and similar wall coverings, 13.3 4814.3000 13.3 10.4 4814.3000 10.4 7.5 4814.3000 7.5 48149000 -Other 13.3 4814.9000 13.3 10.4 4814.9000 10.4 7.5 4814.9000 7.5 4815 Floor coverings on a base of paper or of 48.15 48.15 48.1548150000 Floor coverings on a base of paper or of 13.3 4815.0000 13.3 10.4 4815.0000 10.4 7.5 4815.0000 7.5 4816 Carbon paper, self-copy paper and other 48.16 48.16 48.16 48161000 -Carbon or similar copying papers 13.3 4816.1000 13.3 10.4 4816.1000 10.4 7.5 4816.1000 7.5 48162000 -Self-copy paper 13.3 4816.2000 13.3 10.4 4816.2000 10.4 7.5 4816.2000 7.5 48163000 -Duplicator stencils 13.3 4816.3000 13.3 10.4 4816.3000 10.4 7.5 4816.3000 7.5 

-Other:

48169010 ---Heat transfer paper 13.3 4816.9010 13.3 10.4 4816.9010 10.4 7.5 4816.9010 7.5 48169090 ---Other 13.3 4816.9090 13.3 10.4 4816.9090 10.4 7.5 4816.9090 7.5 4817 Envelopes, letter cards, plain postcards and 48.17 48.17 48.17 48171000 -Envelopes 13.3 4817.1000 13.3 10.4 4817.1000 10.4 7.5 4817.1000 7.5 48172000 -Letter cards, plain postcards and 13.3 4817.2000 13.3 10.4 4817.2000 10.4 7.5 4817.2000 7.5 48173000 -Boxes, pouches, wallets and writing 13.3 4817.3000 13.3 10.4 4817.3000 10.4 7.5 4817.3000 7.5 4818 Toilet paper and similar paper, cellulose 48.18 48.18 48.18 48181000 -Toilet paper 13.3 4818.1000 13.3 10.4 4818.1000 10.4 7.5 4818.1000 7.5 48182000 -Handkerchiefs, cleansing or facial tissues 13.3 4818.2000 13.3 10.4 4818.2000 10.4 7.5 4818.2000 7.5 48183000 -Tablecloths and serviettes 13.3 4818.3000 13.3 10.4 4818.3000 10.4 7.5 4818.3000 7.5 48184000 -Sanitary towels and tampons, napkins and 13.3 4818.4000 13.3 10.4 4818.4000 10.4 7.5 4818.4000 7.5 48185000 -Articles of apparel and clothing 13.3 4818.5000 13.3 10.4 4818.5000 10.4 7.5 4818.5000 7.5 48189000 -Other 13.3 4818.9000 13.3 10.4 4818.9000 10.4 7.5 4818.9000 7.5 4819 Cartons, boxes, cases, bags and other 48.19 48.19 48.19 48191000 -Cartons, boxes and cases, of corrugated 11.7 4819.1000 11.7 8.3 4819.1000 8.3 5 4819.1000 5 48192000 -Folding cartons, boxes and cases, of non- 11.7 4819.2000 11.7 8.3 4819.2000 8.3 5 4819.2000 5 48193000 -Sacks and bags, having a base of a width 13.3 4819.3000 13.3 10.4 4819.3000 10.4 7.5 4819.3000 7.5 48194000 -Other sacks and bags, including cones 13.3 4819.4000 13.3 10.4 4819.4000 10.4 7.5 4819.4000 7.5 48195000 -Other packing containers, including record 13.3 4819.5000 13.3 10.4 4819.5000 10.4 7.5 4819.5000 7.5 48196000 -Box files, Letter trays, storage boxes and 13.3 4819.6000 13.3 10.4 4819.6000 10.4 7.5 4819.6000 7.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

4820 Registers, account books, note books, order 48.20 48.20 48.20 48201000 -Registers, account books, note books, 13.3 4820.1000 13.3 10.4 4820.1000 10.4 7.5 4820.1000 7.5 48202000 -Exercise books 13.3 4820.2000 13.3 10.4 4820.2000 10.4 7.5 4820.2000 7.5 48203000 -Binders(other than book covers), folders 13.3 4820.3000 13.3 10.4 4820.3000 10.4 7.5 4820.3000 7.5 48204000 -Manifold business forms and interleaved 13.3 4820.4000 13.3 10.4 4820.4000 10.4 7.5 4820.4000 7.5 48205000 -Albums for samples or for collections 13.3 4820.5000 13.3 10.4 4820.5000 10.4 7.5 4820.5000 7.5 48209000 -Other 13.3 4820.9000 13.3 10.4 4820.9000 10.4 7.5 4820.9000 7.5 4821 Paper or paperboard labels of all kinds, 48.21 48.21 48.21 48211000 -Printed 10 4821.1000 10 7.5 4821.1000 7.5 7.5 4821.1000 7.5 48219000 -Other 10 4821.9000 10 7.5 4821.9000 7.5 7.5 4821.9000 7.5 4822 Bobbins, spools, cops and similar supports 48.22 48.22 48.22 48221000 -Of a kind used for winding textile yarn 7.5 4822.1000 7.5 7.5 4822.1000 7.5 7.5 4822.1000 7.5 48229000 -Other 10 4822.9000 10 7.5 4822.9000 7.5 7.5 4822.9000 7.5 4823 Other paper, paperboard, cellulose wadding 48.23 48.23 48.23 

-Gummed or adhesive paper, in strips or 

48231100 --Self-adhesive 13.3 10.4 7.5 

4823.1200 13.3 4823.1200 10.4 4823.1200 7.5

48231900 --Other 13.3 4823.1900 13.3 10.4 4823.1900 10.4 7.5 4823.1900 7.5 48232000 -Filter paper and paperboard 7.5 4823.2000 7.5 7.5 4823.2000 7.5 7.5 4823.2000 7.5 48234000 -Rolls, sheets and dials, printed for self- 7.5 4823.4000 7.5 7.5 4823.4000 7.5 7.5 4823.4000 7.5 

-Other paper and paperboard, of a kind 

48235100 --Printed, embossed or perforated 7.5 7.5 7.5 48235900 --Other 7.5 7.5 7.5 48236000 -Trays, dishes, plates, cups and the like, of 13.3 4823.6000 13.3 10.4 4823.6000 10.4 7.5 4823.6000 7.5 48237000 -Moulded or pressed articles of paper pulp 13.3 4823.7000 13.3 10.4 4823.7000 10.4 7.5 4823.7000 7.5 

-Other:

48239010 ---Of a kind used in machines or 7.5 7.5 7.5 48239020 ---Joss paper and the like 13.3 4823.9020 13.3 10.4 4823.9020 10.4 7.5 4823.9020 7.5 48239030 ---Paper fans 13.3 4823.9030 13.3 10.4 4823.9030 10.4 7.5 4823.9030 7.5 48239090 ---Other 13.3 4823.9090 13.3 10.4 4823.9090 10.4 7.5 4823.9090 7.5 4901 Printed books, brochures, leaflets and 49.01 49.01 49.01 49011000 -In single sheets, whether or not folded 0 4901.1000 0 0 4901.1000 0 0 4901.1000 0 

-Other:

49019100 --Dictionaries and encyclopaedias, and 0 4901.9100 0 0 4901.9100 0 0 4901.9100 0 49019900 --Other 0 4901.9900 0 0 4901.9900 0 0 4901.9900 0 4902 Newspapers, journals and periodicals, 49.02 49.02 49.02 49021000 -Appearing at least four times a week 0 4902.1000 0 0 4902.1000 0 0 4902.1000 0 49029000 -Other 0 4902.9000 0 0 4902.9000 0 0 4902.9000 0 4903 Children's picture, drawing or colouring 49.03 49.03 49.03 49030000 Children's picture, drawing or colouring 0 4903.0000 0 0 4903.0000 0 0 4903.0000 0 4904 Music, printed or in manuscript, whether or 49.04 49.04 49.04 49040000 Music, printed or in manuscript, whether or 0 4904.0000 0 0 4904.0000 0 0 4904.0000 0 4905 Maps and hydrographic or similar charts of 49.05 49.05 49.05 49051000 -Globes 0 4905.1000 0 0 4905.1000 0 0 4905.1000 0 

-Other:

49059100 --In book form 0 4905.9100 0 0 4905.9100 0 0 4905.9100 0 49059900 --Other 0 4905.9900 0 0 4905.9900 0 0 4905.9900 0 4906 Plans and drawings for architectural, 49.06 49.06 49.06 49060000 Plans and drawings for architectural, 0 4906.0000 0 0 4906.0000 0 0 4906.0000 0 4907 Unused postage, revenue or similar stamps 49.07 49.07 49.07 49070010 ---Postage 7.5 4907.0010 7.5 7.5 4907.0010 7.5 7.5 4907.0010 7.5 49070020 ---Banknotes 0 4907.0020 0 0 4907.0020 0 0 4907.0020 0 49070030 ---Documents of title 0 4907.0030 0 0 4907.0030 0 0 4907.0030 0 49070090 ---Other 7.5 4907.0090 7.5 7.5 4907.0090 7.5 7.5 4907.0090 7.5 4908 Transfers (decalcomania): 49.08 49.08 49.08 49081000 -Transfers (decalcomania), vitrifiable 7.5 4908.1000 7.5 7.5 4908.1000 7.5 7.5 4908.1000 7.5 49089000 -Other 7.5 4908.9000 7.5 7.5 4908.9000 7.5 7.5 4908.9000 7.5 4909 Printed or illustrated postcards; printed 49.09 49.09 49.09 49090010 ---Printed or illustrated postcards 7.5 4909.0010 7.5 7.5 4909.0010 7.5 7.5 4909.0010 7.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

49090090 ---Other 7.5 4909.0090 7.5 7.5 4909.0090 7.5 7.5 4909.0090 7.5 4910 Calendars of any kind, printed, including 49.10 49.10 49.10 49100000 Calendars of any kind, printed, including 7.5 4910.0000 7.5 7.5 4910.0000 7.5 7.5 4910.0000 7.5 4911 Other printed matter, including printed 49.11 49.11 49.11 

-Trade advertising material, commercial 

49111010 ---No commercial value 0 4911.1010 0 0 4911.1010 0 0 4911.1010 0 49111090 ---Other 7.5 4911.1090 7.5 7.5 4911.1090 7.5 7.5 4911.1090 7.5 

-Other:

49119100 --Pictures, designs and photographs 7.5 4911.9100 7.5 7.5 4911.9100 7.5 7.5 4911.9100 7.5 49119900 --Other 7.5 4911.9900 7.5 7.5 4911.9900 7.5 7.5 4911.9900 7.5 5001 Silk-worm cocoons suitable for reeling: 50.01 50.01 50.01 50010010 ---Bombyx mori cocoons(Mulberry feeding 5001.0010 6 5001.0010 6 5001.0010 6 50010090 ---Other 5001.0090 6 5001.0090 6 5001.0090 6 5002 Raw silk (not thrown): 50.02 50.02 50.02 

---Steam filature silk:

50020011 ---- Plant reeled ( filature silk) 5002.0011 9 5002.0011 9 5002.0011 9 50020012 ---- Home reeled 5002.0012 9 5002.0012 9 5002.0012 9 50020013 ---- Doupion 5002.0013 9 5002.0013 9 5002.0013 9 50020019 ---- Other 5002.0019 9 5002.0019 9 5002.0019 9 50020020 ---Tussah silk 5002.0020 9 5002.0020 9 5002.0020 9 50020090 ---Other 5002.0090 9 5002.0090 9 5002.0090 9 5003 Silk waste (including cocoons unsuitable for 50.03 50.03 50.03 50031000 -Not carded or combed 5003.1000 9 5003.1000 9 5003.1000 950039000 -Other 5003.9000 9 5003.9000 9 5003.9000 95004 Silk yarn (other than yarn spun from silk 50.04 50.04 50.04 50040000 Silk yarn (other than yarn spun from silk 6 5004.0000 6 6 5004.0000 6 6 5004.0000 6 5005 Yarn spun from silk waste, not put up for 50.05 50.05 50.05 50050010 ---Spun from noil 6 5005.0010 6 6 5005.0010 6 6 5005.0010 6 

5005.0010 10 6 5005.0010 10 6 5005.0010 10 6 5005.0010 90 6 5005.0010 90 6 5005.0010 90 6 

50050090 ---Other 6 5005.0090 6 6 5005.0090 6 6 5005.0090 6 

5005.0090 10 6 5005.0090 10 6 5005.0090 10 6 5005.0090 20 6 5005.0090 20 6 5005.0090 20 6 

5006 Silk yarn and yarn spun from silk waste, put 50.06 50.06 50.06 50060000 Silk yarn and yarn spun from silk waste, put 6 5006.0000 6 6 5006.0000 6 6 5006.0000 6 

5006.0000 10 6 5006.0000 10 6 5006.0000 10 6 5006.0000 20 6 5006.0000 20 6 5006.0000 20 6 

5007 Woven fabrics of silk or of silk waste: 50.07 50.07 50.07 

-Fabrics of noil silk:

50071010 ---unbleached (unscoured or scoured) or 13.4 5007.1010 13.4 10 5007.1010 10 10 5007.1010 10 

5007.1010 10 13.4 5007.1010 10 10 5007.1010 10 10 5007.1010 20 13.4 5007.1010 20 10 5007.1010 20 10 5007.1010 31 13.4 5007.1010 31 10 5007.1010 31 10 5007.1010 39 13.4 5007.1010 39 10 5007.1010 39 10 5007.1010 91 13.4 5007.1010 91 10 5007.1010 91 10 5007.1010 99 13.4 5007.1010 99 10 5007.1010 99 10 

50071090 ---Other 13.4 5007.1090 13.4 10 5007.1090 10 10 5007.1090 10 

5007.1090 10 13.4 5007.1090 10 10 5007.1090 10 10 5007.1090 21 13.4 5007.1090 21 10 5007.1090 21 10 5007.1090 29 13.4 5007.1090 29 10 5007.1090 29 10 5007.1090 31 13.4 5007.1090 31 10 5007.1090 31 10 5007.1090 39 13.4 5007.1090 39 10 5007.1090 39 10 5007.1090 91 13.4 5007.1090 91 10 5007.1090 91 10 5007.1090 99 13.4 5007.1090 99 10 5007.1090 99 10 

-Other fabrics, containing 85% or more by ---Of Bombyx mori silk:

50072011 ----Unbleached (unscoured or scoured) or 13.4 5007.2011 13.4 10 5007.2011 10 10 5007.2011 10 50072019 ----Other 13.4 5007.2019 13.4 10 5007.2019 10 10 5007.2019 10 

---Of tussah silk:

50072021 ----Unbleached(unscoured or scoured) or 13.4 5007.2021 13.4 10 5007.2021 10 10 5007.2021 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

50072029 ----Other 13.4 5007.2029 13.4 10 5007.2029 10 10 5007.2029 10 

---Of silk waste other than noil silk:

50072031 ----Unbleaded (unscoured or scoured) or 13.4 5007.2031 13.4 10 5007.2031 10 10 5007.2031 10 50072039 ----Other 13.4 5007.2039 13.4 10 5007.2039 10 10 5007.2039 10 50072090 ---Of other silk 13.4 5007.2090 13.4 10 5007.2090 10 10 5007.2090 10 

5007.2090 10 13.4 5007.2090 10 10 5007.2090 10 10 5007.2090 90 13.4 5007.2090 90 10 5007.2090 90 10 

-Other fabrics:

50079010 ---Unbleached (unscoured or scoured) or 13.4 5007.9010 13.4 10 5007.9010 10 10 5007.9010 10 

5007.9010 10 13.4 5007.9010 10 10 5007.9010 10 10 5007.9010 20 13.4 5007.9010 20 10 5007.9010 20 10 5007.9010 31 13.4 5007.9010 31 10 5007.9010 31 10 5007.9010 39 13.4 5007.9010 39 10 5007.9010 39 10 5007.9010 91 13.4 5007.9010 91 10 5007.9010 91 10 5007.9010 99 13.4 5007.9010 99 10 5007.9010 99 10 

50079090 ---Other 13.4 5007.9090 13.4 10 5007.9090 10 10 5007.9090 10 

5007.9090 10 13.4 5007.9090 10 10 5007.9090 10 10 5007.9090 21 13.4 5007.9090 21 10 5007.9090 21 10 5007.9090 29 13.4 5007.9090 29 10 5007.9090 29 10 5007.9090 31 13.4 5007.9090 31 10 5007.9090 31 10 5007.9090 39 13.4 5007.9090 39 10 5007.9090 39 10 5007.9090 91 13.4 5007.9090 91 10 5007.9090 91 10 5007.9090 99 13.4 5007.9090 99 10 5007.9090 99 10 

5101 Wool, not carded or combed: 51.01 51.01 51.01 

- Greasy, including fleece-washed wool:

51011100 --Shorn wool 5101.1100 *38 5101.1100 *38 5101.1100 *38 

5101.1100 10 1 5101.1100 10 1 5101.1100 10 15101.1100 90 38 5101.1100 90 38 5101.1100 90 38 

51011900 --Other 5101.1900 *38 5101.1900 *38 5101.1900 *38 

5101.1900 10 1 5101.1900 10 1 5101.1900 10 15101.1900 90 38 5101.1900 90 38 5101.1900 90 38 

-Degreased, not carbonized:

51012100 --Shorn wool 5101.2100 *38 5101.2100 *38 5101.2100 *38 

5101.2100 10 1 5101.2100 10 1 5101.2100 10 15101.2100 90 38 5101.2100 90 38 5101.2100 90 38 

51012900 --Other 5101.2900 *38 5101.2900 *38 5101.2900 *38 

5101.2900 10 1 5101.2900 10 1 5101.2900 10 15101.2900 90 38 5101.2900 90 38 5101.2900 90 38 

51013000 -Carbonized 5101.3000 *38 5101.3000 *38 5101.3000 *38 

5101.3000 10 1 5101.3000 10 1 5101.3000 10 15101.3000 90 38 5101.3000 90 38 5101.3000 90 38 

5102 Fine or coarse animal hair, not crabbed or 51.02 51.02 51.02 

-Fine animal hair:

51021010 ---Of rabbit and hare51021020 ---Of Angora, Tibetan, Kashmir or similar 51021030 ---Of camel51021090 ---Other

5102.1100 9 5102.1100 9 5102.1100 9 5102.1910 9 5102.1910 9 5102.1910 9 

5102.1910 10 9 5102.1910 90 9 

5102.1920 9 5102.1920 9 5102.1920 9 5102.1920 10 9 5102.1920 10 95102.1920 90 9 5102.1920 90 95102.1930 9 5102.1930 9 5102.1930 9 

5102.1930 10 9 

5102.1930 11 9 5102.1930 11 9

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5102.1930 19 9 5102.1930 19 9

5102.1930 90 9 

5102.1930 91 9 5102.1930 91 95102.1930 99 9 5102.1930 99 95102.1990 9 5102.1990 9 5102.1990 9 5102.1990 10 9 5102.1990 10 9 5102.1990 10 9 5102.1990 90 9 5102.1990 90 9 5102.1990 90 9 

51022000 -Coarse animal hair 5102.2000 9 5102.2000 9 5102.2000 9 

5102.2000 10 9 5102.2000 10 9 5102.2000 10 9 5102.2000 90 9 5102.2000 90 9 5102.2000 90 9 

5103 Waste of wool or of fine or coarse animal 51.03 51.03 51.03 

-Noils of wool or of fine animal hair:

51031010 ---Of wool 5103.1010 *38 5103.1010 *38 5103.1010 *38 

5103.1010 10 1 5103.1010 10 1 5103.1010 10 15103.1010 90 38 5103.1010 90 38 5103.1010 90 38 

51031090 ---Other 5103.1090 9 5103.1090 9 5103.1090 9 

5103.1090 10 9 5103.1090 10 9 5103.1090 10 9 5103.1090 90 9 5103.1090 90 9 5103.1090 90 9 

-Other waste of wool or of fine animal hair:

51032010 ---Of wool 13.5 5103.2010 13.5 5103.2010 13.5 5103.2010 13.5 51032090 ---Other 5103.2090 9 5103.2090 9 5103.2090 9 

5103.2090 10 9 5103.2090 10 9 5103.2090 10 9 5103.2090 90 9 5103.2090 90 9 5103.2090 90 9 

51033000 -Waste of coarse animal hair 5103.3000 9 5103.3000 9 5103.3000 9 

5103.3000 10 9 5103.3000 10 9 5103.3000 10 9 5103.3000 90 9 5103.3000 90 9 5103.3000 90 9 

5104 Garnetted stock of wool or of fine or coarse 51.04 51.04 51.04 51040010 ---Of wool 15 5104.0010 15 15 5104.0010 15 15 5104.0010 15 51040090 ---Other 5 5104.0090 5 5 5104.0090 5 5 5104.0090 5 

5104.0090 10 5 5104.0090 10 5 5104.0090 10 5 5104.0090 90 5 5104.0090 90 5 5104.0090 90 5 

5105 Wool and fine or coarse animal hair, carded 51.05 51.05 51.05 51051000 -Carded wool 38 5105.1000 *38 38 5105.1000 *38 38 5105.1000 *38 

5105.1000 10 3 5105.1000 10 3 5105.1000 10 35105.1000 90 38 5105.1000 90 38 5105.1000 90 38 

-Wool tops and other combed wool:

51052100 --Combed wool in fragments 38 5105.2100 *38 38 5105.2100 *38 38 5105.2100 *38 

5105.2100 10 3 5105.2100 10 3 5105.2100 10 35105.2100 90 38 5105.2100 90 38 5105.2100 90 38 

51052900 --Other 38 5105.2900 *38 38 5105.2900 *38 38 5105.2900 *38 

5105.2900 10 3 5105.2900 10 3 5105.2900 10 35105.2900 90 38 5105.2900 90 38 5105.2900 90 38 

-Fine animal hair, carded or combed:

51053010 ---Of rabbit or hare 5 5 5 

---Of Angora, Tibetan, Kashmir or similar 

51053021 ----Dehaired goats wool 5 5 5 51053029 ----Other 5 5 5 51053090 ---Other 5 5 5 

5105.3100 5 5105.3100 5 5105.3100 5 5105.3910 5 5105.3910 5 5105.3910 5 

5105.3910 10 5 5105.3910 90 5 

5105.3921 5 5105.3921 5 5105.3921 5 5105.3921 10 5 5105.3921 10 55105.3921 90 5 5105.3921 90 55105.3929 5 5105.3929 5 5105.3929 5 5105.3929 10 5 5105.3929 10 55105.3929 90 5 5105.3929 90 5

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5105.3990 5 5105.3990 5 5105.3990 5 5105.3990 10 5 5105.3990 10 5 5105.3990 10 5 5105.3990 90 5 5105.3990 90 5 5105.3990 90 5 

51054000 -Coarse animal hair, carded or combed 5 5105.4000 5 5 5105.4000 5 5 5105.4000 5 

5105.4000 10 5 5105.4000 10 5 5105.4000 10 5 5105.4000 90 5 5105.4000 90 5 5105.4000 90 5 

5106 Yarn of carded wool, not put up for retail 51.06 51.06 51.06 51061000 -Containing 85% or more by weight of wool 8 5106.1000 8 5 5106.1000 5 5 5106.1000 5 51062000 -Containing less than 85% by weight of 8 5106.2000 8 5 5106.2000 5 5 5106.2000 5 5107 Yarn of combed wool, not put up for retail 51.07 51.07 51.07 51071000 -Containing 85% or more by weight of wool 8 5107.1000 8 5 5107.1000 5 5 5107.1000 5 51072000 -Containing less than 85% by weight of 8 5107.2000 8 5 5107.2000 5 5 5107.2000 5 5108 Yarn of fine animal hair (carded or combed), 51.08 51.08 51.08 51081000 -Carded 8 5108.1000 8 5 5108.1000 5 5 5108.1000 5 

5108.1000 10 5 5108.1000 90 5 

51082000 -Combed 8 5108.2000 8 5 5108.2000 5 5 5108.2000 5 

5108.2000 10 5 5108.2000 90 5 

5109 Yarn of wool or of fine animal hair, put up 51.09 51.09 51.09 51091000 -Containing 85% or more by weight of wool 8.8 5109.1000 8.8 6 5109.1000 6 6 5109.1000 6 51099000 -Other 8.8 5109.9000 8.8 6 5109.9000 6 6 5109.9000 6 5110 Yarn of coarse animal hair or of horsehair 51.10 51.10 51.10 51100000 Yarn of coarse animal hair or of horsehair 8.8 5110.0000 8.8 6 5110.0000 6 6 5110.0000 6 

5110.0000 10 6 5110.0000 90 6 

5111 Woven fabrics of carded wool or of carded 51.11 51.11 51.11 

-Containing 85% or more by weight of wool 

51111100 --Of a weight not exceeding 300 g/m2 16.7 5111.1100 16.7 13.3 5111.1100 13.3 10 5111.1100 10 

5111.1100 11 16.7 5111.1100 11 13.3 5111.1100 11 10 5111.1100 19 16.7 5111.1100 19 13.3 5111.1100 19 10 5111.1100 91 16.7 5111.1100 91 13.3 5111.1100 91 10 5111.1100 99 16.7 5111.1100 99 13.3 5111.1100 99 10 

51111900 --Other 16.7 5111.1900 16.7 13.3 5111.1900 13.3 10 5111.1900 10 

5111.1900 11 16.7 5111.1900 11 13.3 5111.1900 11 10 5111.1900 19 16.7 5111.1900 19 13.3 5111.1900 19 10 5111.1900 91 16.7 5111.1900 91 13.3 5111.1900 91 10 5111.1900 99 16.7 5111.1900 99 13.3 5111.1900 99 10 

51112000 -Other, mixed mainly or solely with 16.7 5111.2000 16.7 13.3 5111.2000 13.3 10 5111.2000 10 

5111.2000 10 16.7 5111.2000 10 13.3 5111.2000 10 10 5111.2000 90 16.7 5111.2000 90 13.3 5111.2000 90 10 

51113000 -Other, mixed mainly or solely with 16.7 5111.3000 16.7 13.3 5111.3000 13.3 10 5111.3000 10 

5111.3000 10 16.7 5111.3000 10 13.3 5111.3000 10 10 5111.3000 90 16.7 5111.3000 90 13.3 5111.3000 90 10 

51119000 -Other 16.7 5111.9000 16.7 13.3 5111.9000 13.3 10 5111.9000 10 

5111.9000 11 16.7 5111.9000 11 13.3 5111.9000 11 10 5111.9000 19 16.7 5111.9000 19 13.3 5111.9000 19 10 5111.9000 21 16.7 5111.9000 21 13.3 5111.9000 21 10 5111.9000 29 16.7 5111.9000 29 13.3 5111.9000 29 10 5111.9000 91 16.7 5111.9000 91 13.3 5111.9000 91 10 5111.9000 99 16.7 5111.9000 99 13.3 5111.9000 99 10 

5112 Woven fabrics of combed wool or of 51.12 51.12 51.12 

-Containing 85% or more by weight of wool 

51121100 --Of a weight not exceeding 200 g/m2 16.7 5112.1100 16.7 13.3 5112.1100 13.3 10 5112.1100 10 

5112.1100 10 16.7 5112.1100 10 13.3 5112.1100 10 10 5112.1100 90 16.7 5112.1100 90 13.3 5112.1100 90 10 

51121900 --Other 16.7 5112.1900 16.7 13.3 5112.1900 13.3 10 5112.1900 10 

5112.1900 10 16.7 5112.1900 10 13.3 5112.1900 10 10 5112.1900 90 16.7 5112.1900 90 13.3 5112.1900 90 10 

51122000 -Other, mixed mainly or solely with 16.7 5112.2000 16.7 13.3 5112.2000 13.3 10 5112.2000 10 

5112.2000 10 16.7 5112.2000 10 13.3 5112.2000 10 10 5112.2000 90 16.7 5112.2000 90 13.3 5112.2000 90 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

51123000 -Other, mixed mainly or solely with 16.7 5112.3000 16.7 13.3 5112.3000 13.3 10 5112.3000 10 

5112.3000 10 16.7 5112.3000 10 13.3 5112.3000 10 10 5112.3000 90 16.7 5112.3000 90 13.3 5112.3000 90 10 

51129000 -Other 16.7 5112.9000 16.7 13.3 5112.9000 13.3 10 5112.9000 10 

5112.9000 10 16.7 5112.9000 10 13.3 5112.9000 10 10 5112.9000 20 16.7 5112.9000 20 13.3 5112.9000 20 10 5112.9000 90 16.7 5112.9000 90 13.3 5112.9000 90 10 

5113 Woven fabrics of coarse animal hair or of 51.13 51.13 51.13 51130000 Woven fabrics of coarse animal hair or of 16.7 5113.0000 16.7 13.3 5113.0000 13.3 10 5113.0000 10 5201 Cotton, not carded or combed: 52.01 52.01 52.01 52010000 Cotton, not carded or combed 47.2 5201.0000 *47.2 40 5201.0000 *40 40 5201.0000 *40 

5201.0000 10 1 5201.0000 10 1 5201.0000 10 1

5201.0000 80 0 

5201.0000 90 47.2 5201.0000 90 40 5201.0000 90 40 

5202 Cotton waste (including yarn waste and 52.02 52.02 52.02 52021000 -Yarn waste (including thread waste) 5202.1000 10 5202.1000 10 5202.1000 10 

-Other:

52029100 --Garnetted stock 5202.9100 10 5202.9100 10 5202.9100 10 52029900 --Other 5202.9900 10 5202.9900 10 5202.9900 10 5203 Cotton, carded or combed: 52.03 52.03 52.03 52030000 Cotton, carded or combed 47.2 5203.0000 *47.2 40 5203.0000 *40 40 5203.0000 *40 

5203.0000 10 1 5203.0000 10 1 5203.0000 10 15203.0000 90 47.2 5203.0000 90 40 5203.0000 90 40 

5204 Cotton sewing thread, whether or not put up 52.04 52.04 52.04 

-Not put up for retail sale:

52041100 --Containing 85% or more by weight of 5 5204.1100 5 5 5204.1100 5 5 5204.1100 5 52041900 --Other 5 5204.1900 5 5 5204.1900 5 5 5204.1900 5 52042000 -Put up for retail sale 5 5204.2000 5 5 5204.2000 5 5 5204.2000 5 5205 Cotton yarn (other than sewing thread), 52.05 52.05 52.05 

-Single yarn, of uncombed fibres:

52051100 --Measuring 714.29 decitex or more (not 5 5205.1100 5 5 5205.1100 5 5 5205.1100 5 52051200 --Measuring less than 714.29 decitex but 5 5205.1200 5 5 5205.1200 5 5 5205.1200 5 52051300 --Measuring less than 232.56 decitex but 5 5205.1300 5 5 5205.1300 5 5 5205.1300 5 52051400 --Measuring less than 192.31 decitex but 5 5205.1400 5 5 5205.1400 5 5 5205.1400 5 52051500 --Measuring less than 125 decitex 5 5205.1500 5 5 5205.1500 5 5 5205.1500 5 

-Single yarn, of combed fibres:

52052100 --Measuring 714.29 decitex or more (not 5 5205.2100 5 5 5205.2100 5 5 5205.2100 5 52052200 --Measuring less than 714.29 decitex but 5 5205.2200 5 5 5205.2200 5 5 5205.2200 5 52052300 --Measuring less than 232.56 decitex but 5 5205.2300 5 5 5205.2300 5 5 5205.2300 5 52052400 --Measuring less than 192.31 decitex but 5 5205.2400 5 5 5205.2400 5 5 5205.2400 5 52052600 --Measuring less than 125 decitex but not 5 5205.2600 5 5 5205.2600 5 5 5205.2600 5 52052700 --Measuring less than 106.38 decitex, but 5 5205.2700 5 5 5205.2700 5 5 5205.2700 5 52052800 --Measuring less than 83.33 decitex 5 5205.2800 5 5 5205.2800 5 5 5205.2800 5 

-Multiple (folded) or cabled yarn, of 

52053100 --Measuring per single yarn 714.29 decitex 5 5205.3100 5 5 5205.3100 5 5 5205.3100 5 52053200 --Measuring per single yarn less than 5 5205.3200 5 5 5205.3200 5 5 5205.3200 5 52053300 --Measuring per single yarn less than 5 5205.3300 5 5 5205.3300 5 5 5205.3300 5 52053400 --Measuring per single yarn less than 5 5205.3400 5 5 5205.3400 5 5 5205.3400 5 52053500 --Measuring per single yarn less than 125 5 5205.3500 5 5 5205.3500 5 5 5205.3500 5 

-Multiple (folded) or cabled yarn, of combed 

52054100 --Measuring per single yarn 714.29 decitex 5 5205.4100 5 5 5205.4100 5 5 5205.4100 5 52054200 --Measuring per single yarn less than 5 5205.4200 5 5 5205.4200 5 5 5205.4200 5 52054300 --Measuring per single yarn less than 5 5205.4300 5 5 5205.4300 5 5 5205.4300 5 52054400 --Measuring per single yarn less than 5 5205.4400 5 5 5205.4400 5 5 5205.4400 5 52054600 --Measuring per single yarn less than 125 5 5205.4600 5 5 5205.4600 5 5 5205.4600 5 52054700 --Measuring per single yarn less than 5 5205.4700 5 5 5205.4700 5 5 5205.4700 5 52054800 --Measuring per single yarn less than 83.33 5 5205.4800 5 5 5205.4800 5 5 5205.4800 5 5206 Cotton yarn (other than sewing thread), 52.06 52.06 52.06 

-Single yarn, of uncombed fibres:

52061100 --Measuring 714.29 decitex or more (not 5 5206.1100 5 5 5206.1100 5 5 5206.1100 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

52061200 --Measuring less than 714.29 decitex but 5 5206.1200 5 5 5206.1200 5 5 5206.1200 5 52061300 --Measuring less than 232.56 decitex but 5 5206.1300 5 5 5206.1300 5 5 5206.1300 5 52061400 --Measuring less than 192.31 decitex but 5 5206.1400 5 5 5206.1400 5 5 5206.1400 5 52061500 --Measuring less than 125 decitex 5 5206.1500 5 5 5206.1500 5 5 5206.1500 5 

-Single yarn, of combed fibres:

52062100 --Measuring 714.29 decitex or more (not 5 5206.2100 5 5 5206.2100 5 5 5206.2100 5 52062200 --Measuring less than 714.29 decitex but 5 5206.2200 5 5 5206.2200 5 5 5206.2200 5 52062300 --Measuring less than 232.56 decitex but 5 5206.2300 5 5 5206.2300 5 5 5206.2300 5 52062400 --Measuring less than 192.31 decitex but 5 5206.2400 5 5 5206.2400 5 5 5206.2400 5 52062500 --Measuring less than 125 decitex 5 5206.2500 5 5 5206.2500 5 5 5206.2500 5 

-Multiple (folded) or cabled yarn, of 

52063100 --Measuring per single yarn 714.29 decitex 5 5206.3100 5 5 5206.3100 5 5 5206.3100 5 52063200 --Measuring per single yarn less than 5 5206.3200 5 5 5206.3200 5 5 5206.3200 5 52063300 --Measuring per single yarn less than 5 5206.3300 5 5 5206.3300 5 5 5206.3300 5 52063400 --Measuring per single yarn less than 5 5206.3400 5 5 5206.3400 5 5 5206.3400 5 52063500 --Measuring per single yarn less than 125 5 5206.3500 5 5 5206.3500 5 5 5206.3500 5 

-Multiple (folded) or cabled yarn, of combed 

52064100 --Measuring per single yarn 714.29 decitex 5 5206.4100 5 5 5206.4100 5 5 5206.4100 5 52064200 --Measuring per single yarn less than 5 5206.4200 5 5 5206.4200 5 5 5206.4200 5 52064300 --Measuring per single yarn less than 5 5206.4300 5 5 5206.4300 5 5 5206.4300 5 52064400 --Measuring per single yarn less than 5 5206.4400 5 5 5206.4400 5 5 5206.4400 5 52064500 --Measuring per single yarn less than 125 5 5206.4500 5 5 5206.4500 5 5 5206.4500 5 5207 Cotton yarn (other than sewing thread)put 52.07 52.07 52.07 52071000 -Containing 85% or more by weight of 6 5207.1000 6 6 5207.1000 6 6 5207.1000 6 52079000 -Other 6 5207.9000 6 6 5207.9000 6 6 5207.9000 6 5208 Woven fabrics of cotton, containing 85% or 52.08 52.08 52.08 

-Unbleached:

52081100 --Plain weave, weighing not more than 10 5208.1100 10 10 5208.1100 10 10 5208.1100 10 

5208.1100 10 10 5208.1100 10 10 5208.1100 10 10 5208.1100 20 10 5208.1100 20 10 5208.1100 20 10 5208.1100 30 10 5208.1100 30 10 5208.1100 30 10 5208.1100 40 10 5208.1100 40 10 5208.1100 40 10 5208.1100 50 10 5208.1100 50 10 5208.1100 50 10 5208.1100 60 10 5208.1100 60 10 5208.1100 60 10 5208.1100 70 10 5208.1100 70 10 5208.1100 70 10 

52081200 --Plain weave, weighing more than 100g/m2 10 5208.1200 10 10 5208.1200 10 10 5208.1200 10 

5208.1200 10 10 5208.1200 10 10 5208.1200 10 10 5208.1200 20 10 5208.1200 20 10 5208.1200 20 10 5208.1200 30 10 5208.1200 30 10 5208.1200 30 10 5208.1200 40 10 5208.1200 40 10 5208.1200 40 10 5208.1200 50 10 5208.1200 50 10 5208.1200 50 10 

52081300 --3-thread or 4-thread twill, including cross 10 5208.1300 10 10 5208.1300 10 10 5208.1300 10 52081900 --Other fabrics 10 5208.1900 10 10 5208.1900 10 10 5208.1900 10 

5208.1900 10 10 5208.1900 10 10 5208.1900 10 10 5208.1900 20 10 5208.1900 20 10 5208.1900 20 10 5208.1900 30 10 5208.1900 30 10 5208.1900 30 10 5208.1900 90 10 5208.1900 90 10 5208.1900 90 10 

-Bleached:

52082100 --Plain weave, weighing not more than 10 5208.2100 10 10 5208.2100 10 10 5208.2100 10 

5208.2100 10 10 5208.2100 10 10 5208.2100 10 10 5208.2100 20 10 5208.2100 20 10 5208.2100 20 10 5208.2100 30 10 5208.2100 30 10 5208.2100 30 10 5208.2100 40 10 5208.2100 40 10 5208.2100 40 10 5208.2100 50 10 5208.2100 50 10 5208.2100 50 10 5208.2100 60 10 5208.2100 60 10 5208.2100 60 10 

52082200 --Plain weave, weighing more than 100g/m2 10 5208.2200 10 10 5208.2200 10 10 5208.2200 10 

5208.2200 10 10 5208.2200 10 10 5208.2200 10 10 5208.2200 20 10 5208.2200 20 10 5208.2200 20 10 5208.2200 30 10 5208.2200 30 10 5208.2200 30 10 5208.2200 40 10 5208.2200 40 10 5208.2200 40 10 5208.2200 50 10 5208.2200 50 10 5208.2200 50 10 

52082300 --3-thread or 4-thread twill, including cross 12 5208.2300 12 12 5208.2300 12 12 5208.2300 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

52082900 --Other fabrics 10 5208.2900 10 10 5208.2900 10 10 5208.2900 10 

5208.2900 10 10 5208.2900 10 10 5208.2900 10 10 5208.2900 20 10 5208.2900 20 10 5208.2900 20 10 5208.2900 30 10 5208.2900 30 10 5208.2900 30 10 5208.2900 90 10 5208.2900 90 10 5208.2900 90 10 

-Dyed:

52083100 --Plain weave, weighing not more than 10 5208.3100 10 10 5208.3100 10 10 5208.3100 10 

5208.3100 10 10 5208.3100 10 10 5208.3100 10 10 5208.3100 91 10 5208.3100 91 10 5208.3100 91 10 5208.3100 92 10 5208.3100 92 10 5208.3100 92 10 5208.3100 93 10 5208.3100 93 10 5208.3100 93 10 5208.3100 94 10 5208.3100 94 10 5208.3100 94 10 5208.3100 95 10 5208.3100 95 10 5208.3100 95 10 

52083200 --Plain weave, weighing more than 10 5208.3200 10 10 5208.3200 10 10 5208.3200 10 

5208.3200 10 10 5208.3200 10 10 5208.3200 10 10 5208.3200 91 10 5208.3200 91 10 5208.3200 91 10 5208.3200 92 10 5208.3200 92 10 5208.3200 92 10 5208.3200 93 10 5208.3200 93 10 5208.3200 93 10 5208.3200 94 10 5208.3200 94 10 5208.3200 94 10 5208.3200 95 10 5208.3200 95 10 5208.3200 95 10 

52083300 --3-thread or 4-thread twill, including cross 10 5208.3300 10 10 5208.3300 10 10 5208.3300 10 52083900 --Other fabrics 10 5208.3900 10 10 5208.3900 10 10 5208.3900 10 

5208.3900 10 10 5208.3900 10 10 5208.3900 10 10 5208.3900 20 10 5208.3900 20 10 5208.3900 20 10 5208.3900 30 10 5208.3900 30 10 5208.3900 30 10 5208.3900 90 10 5208.3900 90 10 5208.3900 90 10 

-Of yarns of different colours:

52084100 --Plain weave, weighing not more 10 5208.4100 10 10 5208.4100 10 10 5208.4100 10 

5208.4100 10 10 5208.4100 10 10 5208.4100 10 10 5208.4100 90 10 5208.4100 90 10 5208.4100 90 10 

52084200 --Plain weave, weighing more than 100g/m2 10 5208.4200 10 10 5208.4200 10 10 5208.4200 10 

5208.4200 10 10 5208.4200 10 10 5208.4200 10 10 5208.4200 90 10 5208.4200 90 10 5208.4200 90 10 

52084300 --3-thread or 4-thread twill, including cross 10 5208.4300 10 10 5208.4300 10 10 5208.4300 10 52084900 --Other fabrics 10 5208.4900 10 10 5208.4900 10 10 5208.4900 10 

5208.4900 10 10 5208.4900 10 10 5208.4900 10 10 5208.4900 90 1 5208.4900 90 10 5208.4900 90 10 

-Printed:

52085100 --Plain weave, weighing not more than 10 5208.5100 10 10 5208.5100 10 10 5208.5100 10 

5208.5100 10 10 5208.5100 10 10 5208.5100 10 10 5208.5100 91 10 5208.5100 91 10 5208.5100 91 10 5208.5100 92 10 5208.5100 92 10 5208.5100 92 10 5208.5100 93 10 5208.5100 93 10 5208.5100 93 10 5208.5100 94 10 5208.5100 94 10 5208.5100 94 10 5208.5100 95 10 5208.5100 95 10 5208.5100 95 10 

52085200 --Plain weave, weighing more than 100 10 5208.5200 10 10 5208.5200 10 10 5208.5200 10 

5208.5200 10 10 5208.5200 10 10 5208.5200 10 10 5208.5200 91 10 5208.5200 91 10 5208.5200 91 10 5208.5200 92 10 5208.5200 92 10 5208.5200 92 10 5208.5200 93 10 5208.5200 93 10 5208.5200 93 10 5208.5200 94 10 5208.5200 94 10 5208.5200 94 10 5208.5200 95 10 5208.5200 95 10 5208.5200 95 10 

52085300 --3-thread or 4-thread twill, including cross 10 5208.5300 10 10 5208.5300 10 10 5208.5300 10 52085900 --Other fabrics 10 5208.5900 10 10 5208.5900 10 10 5208.5900 10 

5208.5900 10 10 5208.5900 10 10 5208.5900 10 105208.5900 20 10 5208.5900 20 10 5208.5900 20 105208.5900 30 10 5208.5900 30 10 5208.5900 30 105208.5900 90 10 5208.5900 90 10 5208.5900 90 10

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5209 Woven fabrics of cotton, containing 85% or 52.09 52.09 52.09 

-Unbleached:

52091100 --Plain weave 11.8 5209.1100 11.8 10 5209.1100 10 10 5209.1100 10 

5209.1100 10 11.8 5209.1100 10 10 5209.1100 10 10 5209.1100 20 11.8 5209.1100 20 10 5209.1100 20 10 5209.1100 30 11.8 5209.1100 30 10 5209.1100 30 10 

52091200 --3-thread or 4-thread twill, including cross 11.8 5209.1200 11.8 10 5209.1200 10 10 5209.1200 10 52091900 --Other fabrics 11.8 5209.1900 11.8 10 5209.1900 10 10 5209.1900 10 

5209.1900 10 11.8 5209.1900 10 10 5209.1900 10 10 5209.1900 20 11.8 5209.1900 20 10 5209.1900 20 10 5209.1900 30 11.8 5209.1900 30 10 5209.1900 30 10 5209.1900 90 11.8 5209.1900 90 10 5209.1900 90 10 

-Bleached:

52092100 --Plain weave 12 5209.2100 12 12 5209.2100 12 12 5209.2100 12 

5209.2100 10 12 5209.2100 10 12 5209.2100 10 12 5209.2100 20 12 5209.2100 20 12 5209.2100 20 12 5209.2100 30 12 5209.2100 30 12 5209.2100 30 12 

52092200 --3-thread or 4-thread twill, including cross 12 5209.2200 12 12 5209.2200 12 12 5209.2200 12 52092900 --Other fabrics 12 5209.2900 12 12 5209.2900 12 12 5209.2900 12 

5209.2900 10 12 5209.2900 10 12 5209.2900 10 12 5209.2900 20 12 5209.2900 20 12 5209.2900 20 12 5209.2900 30 12 5209.2900 30 12 5209.2900 30 12 5209.2900 90 12 5209.2900 90 12 5209.2900 90 12 

-Dyed:

52093100 --Plain weave 11.8 5209.3100 11.8 10 5209.3100 10 10 5209.3100 10 

5209.3100 10 11.8 5209.3100 10 10 5209.3100 10 10 5209.3100 91 11.8 5209.3100 91 10 5209.3100 91 10 5209.3100 92 11.8 5209.3100 92 10 5209.3100 92 10 5209.3100 93 11.8 5209.3100 93 10 5209.3100 93 10 

52093200 --3-thread or 4-thread twill, including cross 11.8 5209.3200 11.8 10 5209.3200 10 10 5209.3200 10 52093900 --Other fabrics 11.8 5209.3900 11.8 10 5209.3900 10 10 5209.3900 10 

5209.3900 10 11.8 5209.3900 10 10 5209.3900 10 10 5209.3900 20 11.8 5209.3900 20 10 5209.3900 20 10 5209.3900 30 11.8 5209.3900 30 10 5209.3900 30 10 5209.3900 90 11.8 5209.3900 90 10 5209.3900 90 10 

-Of yarns of different colours:

52094100 --Plain weave 11.8 5209.4100 11.8 10 5209.4100 10 10 5209.4100 10 

5209.4100 10 11.8 5209.4100 10 10 5209.4100 10 10 5209.4100 90 11.8 5209.4100 90 10 5209.4100 90 10 

52094200 --Denim 10 5209.4200 10 10 5209.4200 10 10 5209.4200 10 

5209.4200 10 10 5209.4200 10 10 5209.4200 10 10 5209.4200 90 10 5209.4200 90 10 5209.4200 90 10 

52094300 --Other fabrics of 3-thread or 4-thread twill, 11.8 5209.4300 11.8 10 5209.4300 10 10 5209.4300 10 52094900 --Other fabrics 11.8 5209.4900 11.8 10 5209.4900 10 10 5209.4900 10 

5209.4900 10 11.8 5209.4900 10 10 5209.4900 10 10 5209.4900 90 11.8 5209.4900 90 10 5209.4900 90 10 

-Printed:

52095100 --Plain weave 11.8 5209.5100 11.8 10 5209.5100 10 10 5209.5100 10 

5209.5100 10 11.8 5209.5100 10 10 5209.5100 10 10 5209.5100 91 11.8 5209.5100 91 10 5209.5100 91 10 5209.5100 92 11.8 5209.5100 92 10 5209.5100 92 10 5209.5100 93 11.8 5209.5100 93 10 5209.5100 93 10 

52095200 --3-thread or 4-thread twill, including cross 11.8 5209.5200 11.8 10 5209.5200 10 10 5209.5200 10 52095900 --Other fabrics 11.8 5209.5900 11.8 10 5209.5900 10 10 5209.5900 10 

5209.5900 10 11.8 5209.5900 10 10 5209.5900 10 10 5209.5900 20 11.8 5209.5900 20 10 5209.5900 20 10 5209.5900 30 11.8 5209.5900 30 10 5209.5900 30 10 5209.5900 90 11.8 5209.5900 90 10 5209.5900 90 10 

5210 Woven fabrics of cotton, containing less 52.10 52.10 52.10 

-Unbleached:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

52101100 --Plain weave 14.2 5210.1100 14.2 12 5210.1100 12 12 5210.1100 12 

5210.1100 11 14.2 5210.1100 11 12 5210.1100 11 12 5210.1100 12 14.2 5210.1100 12 12 5210.1100 12 12 5210.1100 13 14.2 5210.1100 13 12 5210.1100 13 12 5210.1100 14 14.2 5210.1100 14 12 5210.1100 14 12 5210.1100 15 14.2 5210.1100 15 12 5210.1100 15 12 5210.1100 91 14.2 5210.1100 91 12 5210.1100 91 12 5210.1100 92 14.2 5210.1100 92 12 5210.1100 92 12 5210.1100 93 14.2 5210.1100 93 12 5210.1100 93 12 5210.1100 94 14.2 5210.1100 94 12 5210.1100 94 12 5210.1100 95 14.2 5210.1100 95 12 5210.1100 95 12 

52101200 --3-thread or 4-thread twill, including cross 14.2 5210.1200 14.2 12 5210.1200 12 12 5210.1200 12 

5210.1200 10 14.2 5210.1200 10 12 5210.1200 10 125210.1200 90 14.2 5210.1200 90 12 5210.1200 90 12

52101900 --Other fabrics 14.2 5210.1900 14.2 12 5210.1900 12 12 5210.1900 12 

5210.1900 11 14.2 5210.1900 11 12 5210.1900 11 125210.1900 12 14.2 5210.1900 12 12 5210.1900 12 125210.1900 13 14.2 5210.1900 13 12 5210.1900 13 125210.1900 19 14.2 5210.1900 19 12 5210.1900 19 125210.1900 91 14.2 5210.1900 91 12 5210.1900 91 125210.1900 92 14.2 5210.1900 92 12 5210.1900 92 125210.1900 93 14.2 5210.1900 93 12 5210.1900 93 125210.1900 99 14.2 5210.1900 99 12 5210.1900 99 12

-Bleached:

52102100 --Plain weave 15.8 5210.2100 15.8 14 5210.2100 14 14 5210.2100 14 

5210.2100 11 15.8 5210.2100 11 14 5210.2100 11 14 5210.2100 12 15.8 5210.2100 12 14 5210.2100 12 14 5210.2100 13 15.8 5210.2100 13 14 5210.2100 13 14 5210.2100 14 15.8 5210.2100 14 14 5210.2100 14 14 5210.2100 15 15.8 5210.2100 15 14 5210.2100 15 14 5210.2100 21 15.8 5210.2100 21 14 5210.2100 21 14 5210.2100 22 15.8 5210.2100 22 14 5210.2100 22 14 5210.2100 23 15.8 5210.2100 23 14 5210.2100 23 14 5210.2100 24 15.8 5210.2100 24 14 5210.2100 24 14 5210.2100 25 15.8 5210.2100 25 14 5210.2100 25 14 5210.2100 91 15.8 5210.2100 91 14 5210.2100 91 14 5210.2100 92 15.8 5210.2100 92 14 5210.2100 92 14 5210.2100 93 15.8 5210.2100 93 14 5210.2100 93 14 5210.2100 94 15.8 5210.2100 94 14 5210.2100 94 14 5210.2100 95 15.8 5210.2100 95 14 5210.2100 95 14 

52102200 --3-thread or 4-thread twill, including cross 15.8 5210.2200 15.8 14 5210.2200 14 14 5210.2200 14 

5210.2200 10 15.8 5210.2200 10 14 5210.2200 10 145210.2200 20 15.8 5210.2200 20 14 5210.2200 20 145210.2200 90 15.8 5210.2200 90 14 5210.2200 90 14

52102900 --Other fabrics 15.8 5210.2900 15.8 14 5210.2900 14 14 5210.2900 14 

5210.2900 11 15.8 5210.2900 11 14 5210.2900 11 145210.2900 12 15.8 5210.2900 12 14 5210.2900 12 145210.2900 13 15.8 5210.2900 13 14 5210.2900 13 145210.2900 19 15.8 5210.2900 19 14 5210.2900 19 145210.2900 21 15.8 5210.2900 21 14 5210.2900 21 14

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5210.2900 22 15.8 5210.2900 22 14 5210.2900 22 145210.2900 23 15.8 5210.2900 23 14 5210.2900 23 145210.2900 29 15.8 5210.2900 29 14 5210.2900 29 145210.2900 91 15.8 5210.2900 91 14 5210.2900 91 145210.2900 92 15.8 5210.2900 92 14 5210.2900 92 145210.2900 93 15.8 5210.2900 93 14 5210.2900 93 145210.2900 99 15.8 5210.2900 99 14 5210.2900 99 14

-Dyed:

52103100 --Plain weave 12.6 5210.3100 12.6 10 5210.3100 10 10 5210.3100 10 

5210.3100 11 12.6 5210.3100 11 10 5210.3100 11 10 5210.3100 12 12.6 5210.3100 12 10 5210.3100 12 10 5210.3100 13 12.6 5210.3100 13 10 5210.3100 13 10 5210.3100 14 12.6 5210.3100 14 10 5210.3100 14 10 5210.3100 15 12.6 5210.3100 15 10 5210.3100 15 10 5210.3100 21 12.6 5210.3100 21 10 5210.3100 21 10 5210.3100 22 12.6 5210.3100 22 10 5210.3100 22 10 5210.3100 23 12.6 5210.3100 23 10 5210.3100 23 10 5210.3100 24 12.6 5210.3100 24 10 5210.3100 24 10 5210.3100 25 12.6 5210.3100 25 10 5210.3100 25 10 5210.3100 91 12.6 5210.3100 91 10 5210.3100 91 10 5210.3100 92 12.6 5210.3100 92 10 5210.3100 92 10 5210.3100 93 12.6 5210.3100 93 10 5210.3100 93 10 5210.3100 94 12.6 5210.3100 94 10 5210.3100 94 10 5210.3100 95 12.6 5210.3100 95 10 5210.3100 95 10 

52103200 --3-thread or 4-thread twill, including cross 12.6 5210.3200 12.6 10 5210.3200 10 10 5210.3200 10 

5210.3200 10 12.6 5210.3200 10 10 5210.3200 10 10 5210.3200 20 12.6 5210.3200 20 10 5210.3200 20 10 5210.3200 90 12.6 5210.3200 90 10 5210.3200 90 10 

52103900 --Other fabrics 12.6 5210.3900 12.6 10 5210.3900 10 10 5210.3900 10 

5210.3900 11 12.6 5210.3900 11 10 5210.3900 11 10 5210.3900 12 12.6 5210.3900 12 10 5210.3900 12 10 5210.3900 13 12.6 5210.3900 13 10 5210.3900 13 10 5210.3900 19 12.6 5210.3900 19 10 5210.3900 19 10 5210.3900 21 12.6 5210.3900 21 10 5210.3900 21 10 5210.3900 22 12.6 5210.3900 22 10 5210.3900 22 10 5210.3900 23 12.6 5210.3900 23 10 5210.3900 23 10 5210.3900 29 12.6 5210.3900 29 10 5210.3900 29 10 5210.3900 91 12.6 5210.3900 91 10 5210.3900 91 10 5210.3900 92 12.6 5210.3900 92 10 5210.3900 92 10 5210.3900 93 12.6 5210.3900 93 10 5210.3900 93 10 5210.3900 99 12.6 5210.3900 99 10 5210.3900 99 10 

-Of yarns of different colours:

52104100 --Plain weave 12.6 5210.4100 12.6 10 5210.4100 10 10 5210.4100 10 

5210.4100 10 12.6 5210.4100 10 10 5210.4100 10 10 5210.4100 20 12.6 5210.4100 20 10 5210.4100 20 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5210.4100 90 12.6 5210.4100 90 10 5210.4100 90 10 

52104200 --3-thread or 4-thread twill, including cross 12.6 5210.4200 12.6 10 5210.4200 10 10 5210.4200 10 

5210.4200 10 12.6 5210.4200 10 10 5210.4200 10 105210.4200 20 12.6 5210.4200 20 10 5210.4200 20 105210.4200 90 12.6 5210.4200 90 10 5210.4200 90 10

52104900 --Other fabrics 12.6 5210.4900 12.6 10 5210.4900 10 10 5210.4900 10 

5210.4900 11 12.6 5210.4900 11 10 5210.4900 11 105210.4900 19 12.6 5210.4900 19 10 5210.4900 19 105210.4900 21 12.6 5210.4900 21 10 5210.4900 21 105210.4900 29 12.6 5210.4900 29 10 5210.4900 29 105210.4900 91 12.6 5210.4900 91 10 5210.4900 91 105210.4900 99 12.6 5210.4900 99 10 5210.4900 99 10

-Printed:

52105100 --Plain weave 12.6 5210.5100 12.6 10 5210.5100 10 10 5210.5100 10 

5210.5100 11 12.6 5210.5100 11 10 5210.5100 11 10 5210.5100 12 12.6 5210.5100 12 10 5210.5100 12 10 5210.5100 13 12.6 5210.5100 13 10 5210.5100 13 10 5210.5100 14 12.6 5210.5100 14 10 5210.5100 14 10 5210.5100 15 12.6 5210.5100 15 10 5210.5100 15 10 5210.5100 21 12.6 5210.5100 21 10 5210.5100 21 10 5210.5100 22 12.6 5210.5100 22 10 5210.5100 22 10 5210.5100 23 12.6 5210.5100 23 10 5210.5100 23 10 5210.5100 24 12.6 5210.5100 24 10 5210.5100 24 10 5210.5100 25 12.6 5210.5100 25 10 5210.5100 25 10 5210.5100 91 12.6 5210.5100 91 10 5210.5100 91 10 5210.5100 92 12.6 5210.5100 92 10 5210.5100 92 10 5210.5100 93 12.6 5210.5100 93 10 5210.5100 93 10 5210.5100 94 12.6 5210.5100 94 10 5210.5100 94 10 5210.5100 95 12.6 5210.5100 95 10 5210.5100 95 10 

52105200 --3-thread or 4-thread twill, including cross 12.6 5210.5200 12.6 10 5210.5200 10 10 5210.5200 10 

5210.5200 10 12.6 5210.5200 10 10 5210.5200 10 105210.5200 20 12.6 5210.5200 20 10 5210.5200 20 105210.5200 90 12.6 5210.5200 90 10 5210.5200 90 10

52105900 --Other fabrics 12.6 5210.5900 12.6 10 5210.5900 10 10 5210.5900 10 

5210.5900 11 12.6 5210.5900 11 10 5210.5900 11 105210.5900 12 12.6 5210.5900 12 10 5210.5900 12 105210.5900 13 12.6 5210.5900 13 10 5210.5900 13 105210.5900 19 12.6 5210.5900 19 10 5210.5900 19 105210.5900 21 12.6 5210.5900 21 10 5210.5900 21 105210.5900 22 12.6 5210.5900 22 10 5210.5900 22 105210.5900 23 12.6 5210.5900 23 10 5210.5900 23 105210.5900 29 12.6 5210.5900 29 10 5210.5900 29 105210.5900 91 12.6 5210.5900 91 10 5210.5900 91 105210.5900 92 12.6 5210.5900 92 10 5210.5900 92 105210.5900 93 12.6 5210.5900 93 10 5210.5900 93 105210.5900 99 12.6 5210.5900 99 10 5210.5900 99 10

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5211 Woven fabrics of cotton, containing less 52.11 52.11 52.11 

-Unbleached:

52111100 --Plain weave 14.2 5211.1100 14.2 12 5211.1100 12 12 5211.1100 12 

5211.1100 11 14.2 5211.1100 11 12 5211.1100 11 12 5211.1100 12 14.2 5211.1100 12 12 5211.1100 12 12 5211.1100 19 14.2 5211.1100 19 12 5211.1100 19 12 5211.1100 91 14.2 5211.1100 91 12 5211.1100 91 12 5211.1100 92 14.2 5211.1100 92 12 5211.1100 92 12 5211.1100 99 14.2 5211.1100 99 12 5211.1100 99 12 

52111200 --3-thread or 4-thread twill, including cross 14.2 5211.1200 14.2 12 5211.1200 12 12 5211.1200 12 

5211.1200 10 14.2 5211.1200 10 12 5211.1200 10 12 5211.1200 90 14.2 5211.1200 90 12 5211.1200 90 12 

52111900 --Other fabrics 14.2 5211.1900 14.2 12 5211.1900 12 12 5211.1900 12 

5211.1900 11 14.2 5211.1900 11 12 5211.1900 11 12 5211.1900 12 14.2 5211.1900 12 12 5211.1900 12 12 5211.1900 13 14.2 5211.1900 13 12 5211.1900 13 12 5211.1900 19 14.2 5211.1900 19 12 5211.1900 19 12 5211.1900 91 14.2 5211.1900 91 12 5211.1900 91 12 5211.1900 92 14.2 5211.1900 92 12 5211.1900 92 12 5211.1900 93 14.2 5211.1900 93 12 5211.1900 93 12 5211.1900 99 14.2 5211.1900 99 12 5211.1900 99 12 

-Bleached:

52112100 --Plain weave 15.8 5211.2100 15.8 14 5211.2100 14 14 5211.2100 14 

5211.2100 11 15.8 5211.2100 11 14 5211.2100 11 145211.2100 12 15.8 5211.2100 12 14 5211.2100 12 145211.2100 13 15.8 5211.2100 13 14 5211.2100 13 145211.2100 21 15.8 5211.2100 21 14 5211.2100 21 145211.2100 22 15.8 5211.2100 22 14 5211.2100 22 145211.2100 23 15.8 5211.2100 23 14 5211.2100 23 145211.2100 91 15.8 5211.2100 91 14 5211.2100 91 145211.2100 92 15.8 5211.2100 92 14 5211.2100 92 145211.2100 93 15.8 5211.2100 93 14 5211.2100 93 14

52112200 --3-thread or 4-thread twill, including cross 15.8 5211.2200 15.8 14 5211.2200 14 14 5211.2200 14 

5211.2200 10 15.8 5211.2200 10 14 5211.2200 10 145211.2200 20 15.8 5211.2200 20 14 5211.2200 20 145211.2200 90 15.8 5211.2200 90 14 5211.2200 90 14

52112900 --Other fabrics 15.8 5211.2900 15.8 14 5211.2900 14 14 5211.2900 14 

5211.2900 11 15.8 5211.2900 11 14 5211.2900 11 145211.2900 12 15.8 5211.2900 12 14 5211.2900 12 145211.2900 13 15.8 5211.2900 13 14 5211.2900 13 145211.2900 19 15.8 5211.2900 19 14 5211.2900 19 145211.2900 21 15.8 5211.2900 21 14 5211.2900 21 145211.2900 22 15.8 5211.2900 22 14 5211.2900 22 145211.2900 23 15.8 5211.2900 23 14 5211.2900 23 145211.2900 29 15.8 5211.2900 29 14 5211.2900 29 145211.2900 91 15.8 5211.2900 91 14 5211.2900 91 145211.2900 92 15.8 5211.2900 92 14 5211.2900 92 145211.2900 93 15.8 5211.2900 93 14 5211.2900 93 145211.2900 99 15.8 5211.2900 99 14 5211.2900 99 14

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Dyed:

52113100 --Plain weave 12.6 5211.3100 12.6 10 5211.3100 10 10 5211.3100 10 

5211.3100 11 12.6 5211.3100 11 10 5211.3100 11 10 5211.3100 12 12.6 5211.3100 12 10 5211.3100 12 10 5211.3100 13 12.6 5211.3100 13 10 5211.3100 13 10 5211.3100 21 12.6 5211.3100 21 10 5211.3100 21 10 5211.3100 22 12.6 5211.3100 22 10 5211.3100 22 10 5211.3100 23 12.6 5211.3100 23 10 5211.3100 23 10 5211.3100 91 12.6 5211.3100 91 10 5211.3100 91 10 5211.3100 92 12.6 5211.3100 92 10 5211.3100 92 10 5211.3100 93 12.6 5211.3100 93 10 5211.3100 93 10 

52113200 --3-thread or 4-thread twill, including cross 12.6 5211.3200 12.6 10 5211.3200 10 10 5211.3200 10 

5211.3200 10 12.6 5211.3200 10 10 5211.3200 10 10 5211.3200 20 12.6 5211.3200 20 10 5211.3200 20 10 5211.3200 90 12.6 5211.3200 90 10 5211.3200 90 10 

52113900 --Other fabrics 12.6 5211.3900 12.6 10 5211.3900 10 10 5211.3900 10 

5211.3900 11 12.6 5211.3900 11 10 5211.3900 11 10 5211.3900 12 12.6 5211.3900 12 10 5211.3900 12 10 5211.3900 13 12.6 5211.3900 13 10 5211.3900 13 10 5211.3900 19 12.6 5211.3900 19 10 5211.3900 19 10 5211.3900 21 12.6 5211.3900 21 10 5211.3900 21 10 5211.3900 22 12.6 5211.3900 22 10 5211.3900 22 10 5211.3900 23 12.6 5211.3900 23 10 5211.3900 23 10 5211.3900 29 12.6 5211.3900 29 10 5211.3900 29 10 5211.3900 91 12.6 5211.3900 91 10 5211.3900 91 10 5211.3900 92 12.6 5211.3900 92 10 5211.3900 92 10 5211.3900 93 12.6 5211.3900 93 10 5211.3900 93 10 5211.3900 99 12.6 5211.3900 99 10 5211.3900 99 10 

-Of yarns of different colours:

52114100 --Plain weave 12.6 5211.4100 12.6 10 5211.4100 10 10 5211.4100 10 

5211.4100 10 12.6 5211.4100 10 10 5211.4100 10 10 5211.4100 20 12.6 5211.4100 20 10 5211.4100 20 10 5211.4100 90 12.6 5211.4100 90 10 5211.4100 90 10 

52114200 --Denim 12.6 5211.4200 12.6 10 5211.4200 10 10 5211.4200 10 

5211.4200 10 12.6 5211.4200 10 10 5211.4200 10 10 5211.4200 90 12.6 5211.4200 90 10 5211.4200 90 10 

52114300 --Other fabrics of 3-thread or 4-thread twill, 12.6 5211.4300 12.6 10 5211.4300 10 10 5211.4300 10 

5211.4300 10 12.6 5211.4300 10 10 5211.4300 10 10 5211.4300 20 12.6 5211.4300 20 10 5211.4300 20 10 5211.4300 90 12.6 5211.4300 90 10 5211.4300 90 10 

52114900 --Other fabrics 12.6 5211.4900 12.6 10 5211.4900 10 10 5211.4900 10 

5211.4900 11 12.6 5211.4900 11 10 5211.4900 11 10 5211.4900 19 12.6 5211.4900 19 10 5211.4900 19 10 5211.4900 21 12.6 5211.4900 21 10 5211.4900 21 10 5211.4900 29 12.6 5211.4900 29 10 5211.4900 29 10 5211.4900 91 12.6 5211.4900 91 10 5211.4900 91 10 5211.4900 99 12.6 5211.4900 99 10 5211.4900 99 10 

-Printed:

52115100 --Plain weave 12.6 5211.5100 12.6 10 5211.5100 10 10 5211.5100 10 

5211.5100 11 12.6 5211.5100 11 10 5211.5100 11 10 5211.5100 12 12.6 5211.5100 12 10 5211.5100 12 10 5211.5100 13 12.6 5211.5100 13 10 5211.5100 13 10 5211.5100 21 12.6 5211.5100 21 10 5211.5100 21 10 5211.5100 22 12.6 5211.5100 22 10 5211.5100 22 10 5211.5100 23 12.6 5211.5100 23 10 5211.5100 23 10 5211.5100 91 12.6 5211.5100 91 10 5211.5100 91 10 5211.5100 92 12.6 5211.5100 92 10 5211.5100 92 10 5211.5100 93 12.6 5211.5100 93 10 5211.5100 93 10 

52115200 --3-thread or 4-thread twill, including cross 12.6 5211.5200 12.6 10 5211.5200 10 10 5211.5200 10 

5211.5200 10 12.6 5211.5200 10 10 5211.5200 10 10 5211.5200 20 12.6 5211.5200 20 10 5211.5200 20 10 5211.5200 90 12.6 5211.5200 90 10 5211.5200 90 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

52115900 --Other fabrics 12.6 5211.5900 12.6 10 5211.5900 10 10 5211.5900 10 

5211.5900 11 12.6 5211.5900 11 10 5211.5900 11 10 5211.5900 12 12.6 5211.5900 12 10 5211.5900 12 10 5211.5900 13 12.6 5211.5900 13 10 5211.5900 13 10 5211.5900 19 12.6 5211.5900 19 10 5211.5900 19 10 5211.5900 21 12.6 5211.5900 21 10 5211.5900 21 10 5211.5900 22 12.6 5211.5900 22 10 5211.5900 22 10 5211.5900 23 12.6 5211.5900 23 10 5211.5900 23 10 5211.5900 29 12.6 5211.5900 29 10 5211.5900 29 10 5211.5900 91 12.6 5211.5900 91 10 5211.5900 91 10 5211.5900 92 12.6 5211.5900 92 10 5211.5900 92 10 5211.5900 93 12.6 5211.5900 93 10 5211.5900 93 10 5211.5900 99 12.6 5211.5900 99 10 5211.5900 99 10 

5212 Other woven fabrics of cotton: 52.12 52.12 52.12 

-Weighing not more than 200g/m2:

52121100 --Unbleached 12 5212.1100 12 12 5212.1100 12 12 5212.1100 12 

5212.1100 11 12 5212.1100 11 12 5212.1100 11 12 5212.1100 19 12 5212.1100 19 12 5212.1100 19 12 5212.1100 21 12 5212.1100 21 12 5212.1100 21 12 5212.1100 29 12 5212.1100 29 12 5212.1100 29 12 5212.1100 30 12 5212.1100 30 12 5212.1100 30 12 5212.1100 40 12 5212.1100 40 12 5212.1100 40 12 5212.1100 50 12 5212.1100 50 12 5212.1100 50 12 5212.1100 60 12 5212.1100 60 12 5212.1100 60 12 5212.1100 70 12 5212.1100 70 12 5212.1100 70 12 5212.1100 81 12 5212.1100 81 12 5212.1100 81 12 5212.1100 89 12 5212.1100 89 12 5212.1100 89 12 5212.1100 90 12 5212.1100 90 12 5212.1100 90 12 

52121200 --Bleached 14 5212.1200 14 14 5212.1200 14 14 5212.1200 14 

5212.1200 11 14 5212.1200 11 14 5212.1200 11 14 5212.1200 19 14 5212.1200 19 14 5212.1200 19 14 5212.1200 21 14 5212.1200 21 14 5212.1200 21 14 5212.1200 29 14 5212.1200 29 14 5212.1200 29 14 5212.1200 30 14 5212.1200 30 14 5212.1200 30 14 5212.1200 40 14 5212.1200 40 14 5212.1200 40 14 5212.1200 50 14 5212.1200 50 14 5212.1200 50 14 5212.1200 60 14 5212.1200 60 14 5212.1200 60 14 5212.1200 71 14 5212.1200 71 14 5212.1200 71 14 5212.1200 72 14 5212.1200 72 14 5212.1200 72 14 5212.1200 79 14 5212.1200 79 14 5212.1200 79 14 5212.1200 90 14 5212.1200 90 14 5212.1200 90 14 

52121300 --Dyed 11.8 5212.1300 11.8 10 5212.1300 10 10 5212.1300 10 

5212.1300 11 11.8 5212.1300 11 10 5212.1300 11 10 5212.1300 19 11.8 5212.1300 19 10 5212.1300 19 10 5212.1300 21 11.8 5212.1300 21 10 5212.1300 21 10 5212.1300 29 11.8 5212.1300 29 10 5212.1300 29 10 5212.1300 30 11.8 5212.1300 30 10 5212.1300 30 10 5212.1300 40 11.8 5212.1300 40 10 5212.1300 40 10 5212.1300 50 11.8 5212.1300 50 10 5212.1300 50 10 5212.1300 60 11.8 5212.1300 60 10 5212.1300 60 10 5212.1300 71 11.8 5212.1300 71 10 5212.1300 71 10 5212.1300 72 11.8 5212.1300 72 10 5212.1300 72 10 5212.1300 79 11.8 5212.1300 79 10 5212.1300 79 10 5212.1300 90 11.8 5212.1300 90 10 5212.1300 90 10 

52121400 --Of yarns of different colours 11.8 5212.1400 11.8 10 5212.1400 10 10 5212.1400 10 

5212.1400 11 11.8 5212.1400 11 10 5212.1400 11 10 5212.1400 19 11.8 5212.1400 19 10 5212.1400 19 10 5212.1400 21 11.8 5212.1400 21 10 5212.1400 21 10 5212.1400 29 11.8 5212.1400 29 10 5212.1400 29 10 5212.1400 30 11.8 5212.1400 30 10 5212.1400 30 10 5212.1400 90 11.8 5212.1400 90 10 5212.1400 90 10 

52121500 --Printed 11.8 5212.1500 11.8 10 5212.1500 10 10 5212.1500 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5212.1500 11 11.8 5212.1500 11 10 5212.1500 11 10 5212.1500 19 11.8 5212.1500 19 10 5212.1500 19 10 5212.1500 21 11.8 5212.1500 21 10 5212.1500 21 10 5212.1500 29 11.8 5212.1500 29 10 5212.1500 29 10 5212.1500 30 11.8 5212.1500 30 10 5212.1500 30 10 5212.1500 40 11.8 5212.1500 40 10 5212.1500 40 10 5212.1500 50 11.8 5212.1500 50 10 5212.1500 50 10 5212.1500 60 11.8 5212.1500 60 10 5212.1500 60 10 5212.1500 71 11.8 5212.1500 71 10 5212.1500 71 10 5212.1500 72 11.8 5212.1500 72 10 5212.1500 72 10 5212.1500 79 11.8 5212.1500 79 10 5212.1500 79 10 5212.1500 90 11.8 5212.1500 90 10 5212.1500 90 10 

-Weighing more than 200g/m2:

52122100 --Unbleached 12 5212.2100 12 12 5212.2100 12 12 5212.2100 12 

5212.2100 11 12 5212.2100 11 12 5212.2100 11 12 5212.2100 19 12 5212.2100 19 12 5212.2100 19 12 5212.2100 21 12 5212.2100 21 12 5212.2100 21 12 5212.2100 29 12 5212.2100 29 12 5212.2100 29 12 5212.2100 30 12 5212.2100 30 12 5212.2100 30 12 5212.2100 40 12 5212.2100 40 12 5212.2100 40 12 5212.2100 50 12 5212.2100 50 12 5212.2100 50 12 5212.2100 60 12 5212.2100 60 12 5212.2100 60 12 5212.2100 70 12 5212.2100 70 12 5212.2100 70 12 5212.2100 90 12 5212.2100 90 12 5212.2100 90 12 

52122200 --Bleached 14 5212.2200 14 14 5212.2200 14 14 5212.2200 14 

5212.2200 11 14 5212.2200 11 14 5212.2200 11 14 5212.2200 19 14 5212.2200 19 14 5212.2200 19 14 5212.2200 21 14 5212.2200 21 14 5212.2200 21 14 5212.2200 29 14 5212.2200 29 14 5212.2200 29 14 5212.2200 30 14 5212.2200 30 14 5212.2200 30 14 5212.2200 40 14 5212.2200 40 14 5212.2200 40 14 5212.2200 50 14 5212.2200 50 14 5212.2200 50 14 5212.2200 60 14 5212.2200 60 14 5212.2200 60 14 5212.2200 70 14 5212.2200 70 14 5212.2200 70 14 5212.2200 90 14 5212.2200 90 14 5212.2200 90 14 

52122300 --Dyed 11.8 5212.2300 11.8 10 5212.2300 10 10 5212.2300 10 

5212.2300 11 11.8 5212.2300 11 10 5212.2300 11 10 5212.2300 19 11.8 5212.2300 19 10 5212.2300 19 10 5212.2300 21 11.8 5212.2300 21 10 5212.2300 21 10 5212.2300 29 11.8 5212.2300 29 10 5212.2300 29 10 5212.2300 30 11.8 5212.2300 30 10 5212.2300 30 10 5212.2300 40 11.8 5212.2300 40 10 5212.2300 40 10 5212.2300 50 11.8 5212.2300 50 10 5212.2300 50 10 5212.2300 60 11.8 5212.2300 60 10 5212.2300 60 10 5212.2300 70 11.8 5212.2300 70 10 5212.2300 70 10 5212.2300 90 11.8 5212.2300 90 10 5212.2300 90 10 

52122400 --Of yarns of different colours 10 5212.2400 10 10 5212.2400 10 10 5212.2400 10 

5212.2400 11 10 5212.2400 11 10 5212.2400 11 10 5212.2400 19 10 5212.2400 19 10 5212.2400 19 10 5212.2400 21 10 5212.2400 21 10 5212.2400 21 10 5212.2400 29 10 5212.2400 29 10 5212.2400 29 10 5212.2400 30 10 5212.2400 30 10 5212.2400 30 10 5212.2400 40 10 5212.2400 40 10 5212.2400 40 10 5212.2400 90 10 5212.2400 90 10 5212.2400 90 10 

52122500 --Printed 11.8 5212.2500 11.8 10 5212.2500 10 10 5212.2500 10 

5212.2500 11 11.8 5212.2500 11 10 5212.2500 11 10 5212.2500 19 11.8 5212.2500 19 10 5212.2500 19 10 5212.2500 21 11.8 5212.2500 21 10 5212.2500 21 10 5212.2500 29 11.8 5212.2500 29 10 5212.2500 29 10 5212.2500 30 11.8 5212.2500 30 10 5212.2500 30 10 5212.2500 40 11.8 5212.2500 40 10 5212.2500 40 10 5212.2500 50 11.8 5212.2500 50 10 5212.2500 50 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5212.2500 60 11.8 5212.2500 60 10 5212.2500 60 10 5212.2500 70 11.8 5212.2500 70 10 5212.2500 70 10 5212.2500 90 11.8 5212.2500 90 10 5212.2500 90 10 

5301 Flax, raw or processed but not spun; flax 53.01 53.01 53.01 53011000 -Flax, raw or retted 5301.1000 6 5301.1000 6 5301.1000 6 

-Flax, broken, scutched, hackled or 

53012100 --Broken or scutched 5301.2100 6 5301.2100 6 5301.2100 6 53012900 --Other 5301.2900 6 5301.2900 6 5301.2900 6 53013000 -Flax tow and waste 5301.3000 6 5301.3000 6 5301.3000 6 5302 True hemp (Cannabis sativa L), raw or 53.02 53.02 53.02 53021000 -True hemp, raw or retted 5302.1000 6 5302.1000 6 5302.1000 6 53029000 -Other 5302.9000 6 5302.9000 6 5302.9000 6 5303 Jute and other textile bast fibres(excluding 53.03 53.03 53.03 53031000 -Jute and other textile bast fibres, raw or 5 5303.1000 5 5 5303.1000 5 5 5303.1000 5 53039000 -Other 5 5303.9000 5 5 5303.9000 5 5 5303.9000 5 5304 Sisal and other textile fibres of the genus 53.04 53.04 53.0453041000 -Sisal and Other textile fibres Of the genus 5 5304.1000 5 5 5304.1000 5 5 5304.1000 5 53049000 -Other 5 5304.9000 5 5 5304.9000 5 5 5304.9000 5 5305 Coconut, abaca (Manila hemp or 53.05 53.05 53.05 

-Of coconut (coir):

53051100 --Raw 5 5305.1100 5 5 5305.1100 5 5 5305.1100 5 53051900 --Other 5 5305.1900 5 5 5305.1900 5 5 5305.1900 5 

-Of abaca:

53052100 --Raw 3 5305.2100 3 3 5305.2100 3 3 5305.2100 3 53052900 --Other 3 5305.2900 3 3 5305.2900 3 3 5305.2900 3 

5305.9011 5 5305.9011 5 5305.9011 55305.9019 5 5305.9019 5 5305.9019 55305.9091 5 5305.9091 5 5305.9091 55305.9092 5 5305.9092 5 5305.9092 55305.9099 5 5305.9099 5 5305.9099 5

-Other:--Raw:

53059110 ---Ramie 5 5 5 53059190 ---Other 5 5 5 

--Other:---Ramie:

53059911 ----Processed but not spun 5 5 5 53059912 ---Tow and waste 5 5 5 53059990 ---Other 5 5 5 5306 Flax yarn: 53.06 53.06 53.06 53061000 -Single 6 5306.1000 6 6 5306.1000 6 6 5306.1000 6 53062000 -Multiple (folded) or cabled 10 5306.2000 10 10 5306.2000 10 10 5306.2000 10 5307 Yarn of jute or of other textile bast fibresof 53.07 53.07 53.07 53071000 -Single 6 5307.1000 6 6 5307.1000 6 6 5307.1000 6 53072000 -Multiple (folded) or cabled 6 5307.2000 6 6 5307.2000 6 6 5307.2000 6 5308 Yarn of other vegetable textile fibres; paper 53.08 53.08 53.08 53081000 -Coir Yarn 6 5308.1000 6 6 5308.1000 6 6 5308.1000 6 53082000 -True hemp yarn 6 5308.2000 6 6 5308.2000 6 6 5308.2000 6 53083000 -Paper Yarn 6 6 6 

-Other:---Ramie Yarn:

53089011 ----Containing 85% or more by weight of 6 5308.9011 6 6 5308.9011 6 6 5308.9011 6 53089012 ----Containing 85% or more by weight of 6 5308.9012 6 6 5308.9012 6 6 5308.9012 6 53089013 ----Containing less than 85% by weight of 6 5308.9013 6 6 5308.9013 6 6 5308.9013 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

53089014 ----Containing less than 85% by weight of 6 5308.9014 6 6 5308.9014 6 6 5308.9014 6 53089090 ---Other 6 6 6 

5308.9091 6 5308.9091 6 5308.9091 6 5308.9099 6 5308.9099 6 5308.9099 6 

5309 Woven fabrics of flax: 53.09 53.09 53.09 

-Containing 85% or more by weight of flax:--Unbleached or bleached:

53091110 ---Unbleached 12.4 5309.1110 12.4 10 5309.1110 10 10 5309.1110 10 53091120 ---Bleached 12.4 5309.1120 12.4 10 5309.1120 10 10 5309.1120 10 53091900 --Other 12.4 5309.1900 12.4 10 5309.1900 10 10 5309.1900 10 

-Containing less than 85% by weight of flax:--Unbleached or bleached:

53092110 ---Unbleached 12.4 5309.2110 12.4 10 5309.2110 10 10 5309.2110 10 

5309.2110 11 12.4 5309.2110 11 10 5309.2110 11 10 5309.2110 19 12.4 5309.2110 19 10 5309.2110 19 10 5309.2110 21 12.4 5309.2110 21 10 5309.2110 21 10 5309.2110 22 12.4 5309.2110 22 10 5309.2110 22 10 5309.2110 23 12.4 5309.2110 23 10 5309.2110 23 10 5309.2110 24 12.4 5309.2110 24 10 5309.2110 24 10 5309.2110 25 12.4 5309.2110 25 10 5309.2110 25 10 5309.2110 26 12.4 5309.2110 26 10 5309.2110 26 10 5309.2110 27 12.4 5309.2110 27 10 5309.2110 27 10 5309.2110 28 12.4 5309.2110 28 10 5309.2110 28 10 5309.2110 29 12.4 5309.2110 29 10 5309.2110 29 10 5309.2110 91 12.4 5309.2110 91 10 5309.2110 91 10 5309.2110 99 12.4 5309.2110 99 10 5309.2110 99 10 

53092120 ---Bleached 12.4 5309.2120 12.4 10 5309.2120 10 10 5309.2120 10 

5309.2120 11 12.4 5309.2120 11 10 5309.2120 11 10 5309.2120 19 12.4 5309.2120 19 10 5309.2120 19 10 5309.2120 21 12.4 5309.2120 21 10 5309.2120 21 10 5309.2120 22 12.4 5309.2120 22 10 5309.2120 22 10 5309.2120 23 12.4 5309.2120 23 10 5309.2120 23 10 5309.2120 24 12.4 5309.2120 24 10 5309.2120 24 10 5309.2120 25 12.4 5309.2120 25 10 5309.2120 25 10 5309.2120 26 12.4 5309.2120 26 10 5309.2120 26 10 5309.2120 27 12.4 5309.2120 27 10 5309.2120 27 10 5309.2120 28 12.4 5309.2120 28 10 5309.2120 28 10 5309.2120 29 12.4 5309.2120 29 10 5309.2120 29 10 5309.2120 91 12.4 5309.2120 91 10 5309.2120 91 10 5309.2120 99 12.4 5309.2120 99 10 5309.2120 99 10 

53092900 --Other 12.4 5309.2900 12.4 10 5309.2900 10 10 5309.2900 10 

5309.2900 11 12.4 5309.2900 11 10 5309.2900 11 10 5309.2900 19 12.4 5309.2900 19 10 5309.2900 19 10 5309.2900 21 12.4 5309.2900 21 10 5309.2900 21 10 5309.2900 22 12.4 5309.2900 22 10 5309.2900 22 10 5309.2900 23 12.4 5309.2900 23 10 5309.2900 23 10 5309.2900 24 12.4 5309.2900 24 10 5309.2900 24 10 5309.2900 25 12.4 5309.2900 25 10 5309.2900 25 10 5309.2900 26 12.4 5309.2900 26 10 5309.2900 26 10 5309.2900 27 12.4 5309.2900 27 10 5309.2900 27 10 5309.2900 28 12.4 5309.2900 28 10 5309.2900 28 10 5309.2900 29 12.4 5309.2900 29 10 5309.2900 29 10 5309.2900 91 12.4 5309.2900 91 10 5309.2900 91 10 5309.2900 99 12.4 5309.2900 99 10 5309.2900 99 10 

5310 Woven fabrics of jute or of other textile bast 53.10 53.10 53.10 53101000 -Unbleached 10 5310.1000 10 10 5310.1000 10 10 5310.1000 10 

5310.1000 11 10 5310.1000 11 10 5310.1000 11 10 5310.1000 19 10 5310.1000 19 10 5310.1000 19 10 5310.1000 91 10 5310.1000 91 10 5310.1000 91 10 5310.1000 99 10 5310.1000 99 10 5310.1000 99 10 

53109000 -Other 10 5310.9000 10 10 5310.9000 10 10 5310.9000 10 

5310.9000 11 10 5310.9000 11 10 5310.9000 11 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5310.9000 19 10 5310.9000 19 10 5310.9000 19 10 5310.9000 91 10 5310.9000 91 10 5310.9000 91 10 5310.9000 99 10 5310.9000 99 10 5310.9000 99 10 

5311 Woven fabrics of other vegetable textile 53.11 53.11 53.11 

---Woven fabrics of ramie:

53110012 ----Containing 85% or more by weight of 12.4 5311.0012 12.4 10 5311.0012 10 10 5311.0012 10 

5311.0012 11 12.4 5311.0012 11 10 5311.0012 11 10 5311.0012 19 12.4 5311.0012 19 10 5311.0012 19 10 5311.0012 21 12.4 5311.0012 21 10 5311.0012 21 10 5311.0012 22 12.4 5311.0012 22 10 5311.0012 22 10 5311.0012 23 12.4 5311.0012 23 10 5311.0012 23 10 5311.0012 29 12.4 5311.0012 29 10 5311.0012 29 10 5311.0012 31 12.4 5311.0012 31 10 5311.0012 31 10 5311.0012 32 12.4 5311.0012 32 10 5311.0012 32 10 5311.0012 33 12.4 5311.0012 33 10 5311.0012 33 10 5311.0012 39 12.4 5311.0012 39 10 5311.0012 39 10 5311.0012 40 12.4 5311.0012 40 10 5311.0012 40 10 5311.0012 91 12.4 5311.0012 91 10 5311.0012 91 10 5311.0012 99 12.4 5311.0012 99 10 5311.0012 99 10 

53110013 ----Containing 85% or more by weight of 14 5311.0013 14 12 5311.0013 12 12 5311.0013 12 

5311.0013 11 14 5311.0013 11 12 5311.0013 11 12 5311.0013 19 14 5311.0013 19 12 5311.0013 19 12 5311.0013 21 14 5311.0013 21 12 5311.0013 21 12 5311.0013 22 14 5311.0013 22 12 5311.0013 22 12 5311.0013 23 14 5311.0013 23 12 5311.0013 23 12 5311.0013 29 14 5311.0013 29 12 5311.0013 29 12 5311.0013 31 14 5311.0013 31 12 5311.0013 31 12 5311.0013 32 14 5311.0013 32 12 5311.0013 32 12 5311.0013 33 14 5311.0013 33 12 5311.0013 33 12 5311.0013 39 14 5311.0013 39 12 5311.0013 39 12 5311.0013 40 14 5311.0013 40 12 5311.0013 40 12 5311.0013 91 14 5311.0013 91 12 5311.0013 91 12 5311.0013 99 14 5311.0013 99 12 5311.0013 99 12 

53110014 ----Containing less than 85% by weight of 12.4 5311.0014 12.4 10 5311.0014 10 10 5311.0014 10 

5311.0014 11 12.4 5311.0014 11 10 5311.0014 11 10 5311.0014 19 12.4 5311.0014 19 10 5311.0014 19 10 5311.0014 21 12.4 5311.0014 21 10 5311.0014 21 10 5311.0014 22 12.4 5311.0014 22 10 5311.0014 22 10 5311.0014 23 12.4 5311.0014 23 10 5311.0014 23 10 5311.0014 29 12.4 5311.0014 29 10 5311.0014 29 10 5311.0014 31 12.4 5311.0014 31 10 5311.0014 31 10 5311.0014 32 12.4 5311.0014 32 10 5311.0014 32 10 5311.0014 33 12.4 5311.0014 33 10 5311.0014 33 10 5311.0014 39 12.4 5311.0014 39 10 5311.0014 39 10 5311.0014 40 12.4 5311.0014 40 10 5311.0014 40 10 5311.0014 91 12.4 5311.0014 91 10 5311.0014 91 10 5311.0014 99 12.4 5311.0014 99 10 5311.0014 99 10 

53110015 ----Containing less than 85% by weight of 14 5311.0015 14 12 5311.0015 12 12 5311.0015 12 

5311.0015 11 14 5311.0015 11 12 5311.0015 11 12 5311.0015 19 14 5311.0015 19 12 5311.0015 19 12 5311.0015 21 14 5311.0015 21 12 5311.0015 21 12 5311.0015 22 14 5311.0015 22 12 5311.0015 22 12 5311.0015 23 14 5311.0015 23 12 5311.0015 23 12 5311.0015 29 14 5311.0015 29 12 5311.0015 29 12 5311.0015 31 14 5311.0015 31 12 5311.0015 31 12 5311.0015 32 14 5311.0015 32 12 5311.0015 32 12 5311.0015 33 14 5311.0015 33 12 5311.0015 33 12 5311.0015 39 14 5311.0015 39 12 5311.0015 39 12 5311.0015 40 14 5311.0015 40 12 5311.0015 40 12 5311.0015 91 14 5311.0015 91 12 5311.0015 91 12 5311.0015 99 14 5311.0015 99 12 5311.0015 99 12 

53110020 ---Woven fabrics of paper yarn 11.3 5311.0020 11.3 10 5311.0020 10 10 5311.0020 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5311.0020 10 11.3 5311.0020 10 10 5311.0020 10 10 5311.0020 90 11.3 5311.0020 90 10 5311.0020 90 10 

53110090 ---Other 11.3 5311.0090 11.3 10 5311.0090 10 10 5311.0090 10 

5311.0090 11 11.3 5311.0090 11 10 5311.0090 11 10 5311.0090 19 11.3 5311.0090 19 10 5311.0090 19 10 5311.0090 21 11.3 5311.0090 21 10 5311.0090 21 10 5311.0090 22 11.3 5311.0090 22 10 5311.0090 22 10 5311.0090 23 11.3 5311.0090 23 10 5311.0090 23 10 5311.0090 29 11.3 5311.0090 29 10 5311.0090 29 10 5311.0090 31 11.3 5311.0090 31 10 5311.0090 31 10 5311.0090 32 11.3 5311.0090 32 10 5311.0090 32 10 5311.0090 33 11.3 5311.0090 33 10 5311.0090 33 10 5311.0090 39 11.3 5311.0090 39 10 5311.0090 39 10 5311.0090 40 11.3 5311.0090 40 10 5311.0090 40 10 5311.0090 91 11.3 5311.0090 91 10 5311.0090 91 10 5311.0090 99 11.3 5311.0090 99 10 5311.0090 99 10 

5401 Sewing thread of man-made filaments, 54.01 54.01 54.01 

-Of synthetic filaments:

54011010 ---Not put up for retail sale 8.2 5401.1010 8.2 5 5401.1010 5 5 5401.1010 5 54011020 ---Put up for retail sale 8.2 5401.1020 8.2 5 5401.1020 5 5 5401.1020 5 

-Of artificial filaments:

54012010 ---Not put up for retail sale 6.8 5401.2010 6.8 5 5401.2010 5 5 5401.2010 5 54012020 ---Put up for retail sale 6.8 5401.2020 6.8 5 5401.2020 5 5 5401.2020 5 5402 Synthetic filament yarn (other than sewing 54.02 54.02 54.02 

-High tenacity yarn of nylon or other 

54021010 --- Of nylon-6 7.8 5402.1010 7.8 5 5402.1010 5 5 5402.1010 5 

5402.1010 10 7.8 5402.1010 10 5 5402.1010 10 55402.1010 20 7.8 5402.1010 20 5 5402.1010 20 55402.1010 90 7.8 5402.1010 90 5 5402.1010 90 5

54021020 ---Of nylon-6,6 7.8 5402.1020 7.8 5 5402.1020 5 5 5402.1020 5 

5402.1020 10 7.8 5402.1020 10 5 5402.1020 10 55402.1020 20 7.8 5402.1020 20 5 5402.1020 20 55402.1020 90 7.8 5402.1020 90 5 5402.1020 90 5

54021030 ---Of aramides 7.8 5402.1030 7.8 5 5402.1030 5 5 5402.1030 5 

5402.1030 10 7.8 5402.1030 10 5 5402.1030 10 55402.1030 20 7.8 5402.1030 20 5 5402.1030 20 55402.1030 90 7.8 5402.1030 90 5 5402.1030 90 5

54021090 ---Other 7.8 5402.1090 7.8 5 5402.1090 5 5 5402.1090 5 

5402.1090 10 7.8 5402.1090 10 5 5402.1090 10 55402.1090 20 7.8 5402.1090 20 5 5402.1090 20 55402.1090 90 7.8 5402.1090 90 5 5402.1090 90 5

54022000 -High tenacity yarn of polyesters 8.2 5402.2000 8.2 5 5402.2000 5 5 5402.2000 5 

5402.2000 10 8.2 5402.2000 10 5 5402.2000 10 5 5402.2000 20 8.2 5402.2000 20 5 5402.2000 20 5 5402.2000 90 8.2 5402.2000 90 5 5402.2000 90 5 

-Textured Yarn:--Of nylon or other polyamides, measuring ---Elastic filament:

54023111 ----Of nylon-6 7.4 5402.3111 7.4 5 5402.3111 5 5 5402.3111 5 54023112 ----Of nylon-6,6 7.4 5402.3112 7.4 5 5402.3112 5 5 5402.3112 5 54023113 ----Of aramides 7.4 5402.3113 7.4 5 5402.3113 5 5 5402.3113 5 54023119 ----Other 7.4 5402.3119 7.4 5 5402.3119 5 5 5402.3119 5 54023190 ---Other 7.4 5402.3190 7.4 5 5402.3190 5 5 5402.3190 5 

--Of nylon or other polyamides, measuring ---Elastic filament:

54023211 ----Of nylon-6 7.3 5402.3211 7.3 5 5402.3211 5 5 5402.3211 5 54023212 ----Of nylon-6,6 7.3 5402.3212 7.3 5 5402.3212 5 5 5402.3212 5 54023213 ----Of aramides 7.3 5402.3213 7.3 5 5402.3213 5 5 5402.3213 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

54023219 ----Other 7.3 5402.3219 7.3 5 5402.3219 5 5 5402.3219 5 54023290 ---Other 7.3 5402.3290 7.3 5 5402.3290 5 5 5402.3290 5 

-- Of polyester:

54023310 ---Elastic filament 11 5402.3310 11 8 5402.3310 8 5 5402.3310 5 54023390 ---Other 8.2 5402.3390 8.2 5 5402.3390 5 5 5402.3390 5 

-- Other:

54023910 --- Of polypropylene 8.2 5402.3910 8.2 5 5402.3910 5 5 5402.3910 5 54023990 ---Other 8.2 5402.3990 8.2 5 5402.3990 5 5 5402.3990 5 

-Other yarn, single, untwisted or with a twist --Of nylon or other polyamides:

54024110 ---Of nylon-6 7.4 5402.4110 7.4 5 5402.4110 5 5 5402.4110 5 

5402.4110 10 7.4 5402.4110 10 5 5402.4110 10 55402.4110 90 7.4 5402.4110 90 5 5402.4110 90 5

54024120 ---Of nylon-6,6 7.4 5402.4120 7.4 5 5402.4120 5 5 5402.4120 5 

5402.4120 10 7.4 5402.4120 10 5 5402.4120 10 55402.4120 90 7.4 5402.4120 90 5 5402.4120 90 5

54024130 ---Of aramides 7.4 5402.4130 7.4 5 5402.4130 5 5 5402.4130 5 

5402.4130 10 7.4 5402.4130 10 5 5402.4130 10 55402.4130 90 7.4 5402.4130 90 5 5402.4130 90 5

54024190 ---Other 7.4 5402.4190 7.4 5 5402.4190 5 5 5402.4190 5 

5402.4190 10 7.4 5402.4190 10 5 5402.4190 10 55402.4190 90 7.4 5402.4190 90 5 5402.4190 90 5

54024200 --Of polyesters, partially oriented 8 5402.4200 8 5 5402.4200 5 5 5402.4200 5 54024300 --Of polyesters, other 8.2 5402.4300 8.2 5 5402.4300 5 5 5402.4300 5 

5402.4300 10 8.2 5402.4300 10 5 5402.4300 10 55402.4300 90 8.2 5402.4300 90 5 5402.4300 90 5

-- Other:

54024910 --- Of polypropylene 8.2 5402.4910 8.2 5 5402.4910 5 5 5402.4910 5 

5402.4910 10 8.2 5402.4910 10 5 5402.4910 10 55402.4910 90 8.2 5402.4910 90 5 5402.4910 90 5

54024920 ---Of polyurethane 8.2 5402.4920 8.2 5 5402.4920 5 5 5402.4920 5 

5402.4920 10 8.2 5402.4920 10 5 5402.4920 10 55402.4920 90 8.2 5402.4920 90 5 5402.4920 90 5

54024990 ---Other 8.2 5402.4990 8.2 5 5402.4990 5 5 5402.4990 5 

5402.4990 10 8.2 5402.4990 10 5 5402.4990 10 55402.4990 90 8.2 5402.4990 90 5 5402.4990 90 5

-Other yarn, single, with a twist exceeding --Of nylon or other polyamides:

54025110 ---Of nylon-6 7.4 5402.5110 7.4 5 5402.5110 5 5 5402.5110 5 54025120 ---Of nylon-6,6 7.4 5402.5120 7.4 5 5402.5120 5 5 5402.5120 5 54025130 ---Of aramides 7.4 5402.5130 7.4 5 5402.5130 5 5 5402.5130 5 54025190 ---Other 7.4 5402.5190 7.4 5 5402.5190 5 5 5402.5190 5 54025200 --Of polyesters 8.2 5402.5200 8.2 5 5402.5200 5 5 5402.5200 5 

-- Other:

54025910 --- Of polypropylene 8.2 5402.5910 8.2 5 5402.5910 5 5 5402.5910 5 54025990 --- Other 8.2 5402.5990 8.2 5 5402.5990 5 5 5402.5990 5 

-Other yarn, multiple (folded) or cabled:-- Of nylon or other polyamides:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

54026110 --- Of nylon-6 7.8 5402.6110 7.8 5 5402.6110 5 5 5402.6110 5 54026120 --- Of nylon-6,6 7.8 5402.6120 7.8 5 5402.6120 5 5 5402.6120 5 54026130 --- Of aramides 7.8 5402.6130 7.8 5 5402.6130 5 5 5402.6130 5 54026190 --- Other 7.8 5402.6190 7.8 5 5402.6190 5 5 5402.6190 5 54026200 -- Of polyesters 8.2 5402.6200 8.2 5 5402.6200 5 5 5402.6200 5 

-- Other:

54026910 --- Of polypropylene 8.2 5402.6910 8.2 5 5402.6910 5 5 5402.6910 5 54026920 --- Of polyurethane 8.2 5402.6920 8.2 5 5402.6920 5 5 5402.6920 5 54026990 --- Other 8.2 5402.6990 8.2 5 5402.6990 5 5 5402.6990 5 5403 Artificial filament yarn (other than sewing 54.03 54.03 54.03 54031000 -High tenacity yarn of viscose rayon 7 5403.1000 7 5 5403.1000 5 5 5403.1000 5 

5403.1000 10 7 5403.1000 10 5 5403.1000 10 5 5403.1000 20 7 5403.1000 20 5 5403.1000 20 5 5403.1000 90 7 5403.1000 90 5 5403.1000 90 5 

54032000 -Textured yarn 7 5403.2000 7 5 5403.2000 5 5 5403.2000 5 

-Other yarn, single:

54033100 -- Of viscose rayon, untwisted or with a twist 7 5403.3100 7 5 5403.3100 5 5 5403.3100 5 

5403.3100 10 7 5403.3100 10 5 5403.3100 10 5 5403.3100 90 7 5403.3100 90 5 5403.3100 90 5 

54033200 -- Of viscose rayon, with a twist exceeding 7 5403.3200 7 5 5403.3200 5 5 5403.3200 5 

5403.3200 10 7 5403.3200 10 5 5403.3200 10 5 5403.3200 90 7 5403.3200 90 5 5403.3200 90 5 

-- Of cellulose acetate:

54033310 --- Of cellulose diacetate 7 5403.3310 7 5 5403.3310 5 5 5403.3310 5 

5403.3310 10 7 5403.3310 10 5 5403.3310 10 5 5403.3310 20 7 5403.3310 20 5 5403.3310 20 5 5403.3310 90 7 5403.3310 90 5 5403.3310 90 5 

54033390 --- Other 7 5403.3390 7 5 5403.3390 5 5 5403.3390 5 

5403.3390 10 7 5403.3390 10 5 5403.3390 10 5 5403.3390 20 7 5403.3390 20 5 5403.3390 20 5 5403.3390 90 7 5403.3390 90 5 5403.3390 90 5 

54033900 -- Other 7 5403.3900 7 5 5403.3900 5 5 5403.3900 5 

5403.3900 10 7 5403.3900 10 5 5403.3900 10 5 5403.3900 90 7 5403.3900 90 5 5403.3900 90 5 

-Other yarn, multiple (folded) or cabled:

54034100 -- Of viscose rayon 7 5403.4100 7 5 5403.4100 5 5 5403.4100 5 54034200 -- Of cellulose acetate 7 5403.4200 7 5 5403.4200 5 5 5403.4200 5 54034900 -- Other 7 5403.4900 7 5 5403.4900 5 5 5403.4900 5 5404 Synthetic monofilament of 67 decitex or 54.04 54.04 54.04 54041000 -Monofilament 11 5404.1000 11 8 5404.1000 8 5 5404.1000 5 

5404.1000 10 11 5404.1000 10 8 5404.1000 10 55404.1000 90 11 5404.1000 90 8 5404.1000 90 5

54049000 -Other 11 5404.9000 11 8 5404.9000 8 5 5404.9000 5 5405 Artificial monofilament of 67 decitex or more 54.05 54.05 54.05 54050000 Artificial monofilament of 67 decitex or more 7.4 5405.0000 7.4 5 5405.0000 5 5 5405.0000 5 5406 Man-made filament yarn (other than sewing 54.06 54.06 54.06 

54061000 -Synthetic filament yarn 8.2 5406.1000 8.2 5 5406.1000 5 5 5406.1000 5 54062000 -Artificial filament yarn 7.4 5406.2000 7.4 5 5406.2000 5 5 5406.2000 5 5407 Woven fabrics of synthetic filament yarn, 54.07 54.07 54.07 

- Woven fabrics obtained from high tenacity 

54071010 ---Of nylon or other polyamides 18.7 5407.1010 18.7 14.3 5407.1010 14.3 10 5407.1010 10 54071020 ---Of polyesters 18.7 5407.1020 18.7 14.3 5407.1020 14.3 10 5407.1020 10 

5407.1020 10 18.7 5407.1020 10 14.3 5407.1020 10 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5407.1020 90 18.7 5407.1020 90 14.3 5407.1020 90 10 

54072000 -Woven fabrics obtained from strip or the 18.7 5407.2000 18.7 14.3 5407.2000 14.3 10 5407.2000 10 

5407.2000 10 18.7 5407.2000 10 14.3 5407.2000 10 10 5407.2000 90 18.7 5407.2000 90 14.3 5407.2000 90 10 

54073000 -Fabrics specified in Note 9 to Section XI 18.7 5407.3000 18.7 14.3 5407.3000 14.3 10 5407.3000 10 

5407.3000 10 18.7 5407.3000 10 14.3 5407.3000 10 10 5407.3000 20 18.7 5407.3000 20 14.3 5407.3000 20 10 

-Other woven fabrics, containing 85% or 

54074100 --Unbleached or bleached 18.7 5407.4100 18.7 14.3 5407.4100 14.3 10 5407.4100 10 

5407.4100 10 18.7 5407.4100 10 14.3 5407.4100 10 10 

5407.4100 20 14.3 5407.4100 20 10 

5407.4100 90 18.7 5407.4100 90 14.3 5407.4100 90 10 

54074200 --Dyed 18.7 5407.4200 18.7 14.3 5407.4200 14.3 10 5407.4200 10 54074300 --Of yarns of different colours 18.7 5407.4300 18.7 14.3 5407.4300 14.3 10 5407.4300 10 54074400 --Printed 17.5 5407.4400 17.5 13.8 5407.4400 13.8 10 5407.4400 10 

-Other woven fabrics, containing 85% or 

54075100 --Unbleached or bleached 18.7 5407.5100 18.7 14.3 5407.5100 14.3 10 5407.5100 10 

5407.5100 10 18.7 5407.5100 10 14.3 5407.5100 10 10 5407.5100 20 18.7 5407.5100 21 14.3 5407.5100 21 10

5407.5100 29 14.3 5407.5100 29 10

54075200 --Dyed 18.7 5407.5200 18.7 14.3 5407.5200 14.3 10 5407.5200 10 

5407.5200 10 18.7 5407.5200 10 14.3 5407.5200 10 10 5407.5200 91 18.7 5407.5200 91 14.3 5407.5200 91 10 5407.5200 92 18.7 5407.5200 92 14.3 5407.5200 92 10 

54075300 --Of yarns of different colours 18.7 5407.5300 18.7 14.3 5407.5300 14.3 10 5407.5300 10 

5407.5300 10 18.7 5407.5300 10 14.3 5407.5300 10 10 5407.5300 91 18.7 5407.5300 91 14.3 5407.5300 91 10 5407.5300 92 18.7 5407.5300 92 14.3 5407.5300 92 10 

54075400 --Printed 17.5 5407.5400 17.5 13.8 5407.5400 13.8 10 5407.5400 10 

5407.5400 10 17.5 5407.5400 10 13.8 5407.5400 10 10 5407.5400 20 17.5 5407.5400 20 13.8 5407.5400 20 10 

-Other woven fabrics, containing 85% or 

54076100 --Containing 85% or more by weight of non- 18.7 5407.6100 18.7 14.3 5407.6100 14.3 10 5407.6100 10 

5407.6100 11 18.7 5407.6100 11 14.3 5407.6100 11 10 5407.6100 12 18.7 5407.6100 12 14.3 5407.6100 12 10 5407.6100 20 18.7 5407.6100 20 14.3 5407.6100 20 10 5407.6100 31 18.7 5407.6100 31 14.3 5407.6100 31 10 5407.6100 32 18.7 5407.6100 32 14.3 5407.6100 32 10 5407.6100 41 18.7 5407.6100 41 14.3 5407.6100 41 10 5407.6100 42 18.7 5407.6100 42 14.3 5407.6100 42 10 5407.6100 51 18.7 5407.6100 51 14.3 5407.6100 51 10 5407.6100 52 18.7 5407.6100 52 14.3 5407.6100 52 10 5407.6100 61 18.7 5407.6100 61 14.3 5407.6100 61 10 5407.6100 62 18.7 5407.6100 62 14.3 5407.6100 62 10 

54076900 --Other 18.7 5407.6900 18.7 14.3 5407.6900 14.3 10 5407.6900 10 

5407.6900 11 18.7 5407.6900 11 14.3 5407.6900 11 10 5407.6900 12 18.7 5407.6900 12 14.3 5407.6900 12 10 5407.6900 21 18.7 5407.6900 21 14.3 5407.6900 21 10 5407.6900 22 18.7 5407.6900 22 14.3 5407.6900 22 10 5407.6900 31 18.7 5407.6900 31 14.3 5407.6900 31 10 5407.6900 32 18.7 5407.6900 32 14.3 5407.6900 32 10 5407.6900 33 18.7 5407.6900 33 14.3 5407.6900 33 10 5407.6900 41 18.7 5407.6900 41 14.3 5407.6900 41 10 5407.6900 42 18.7 5407.6900 42 14.3 5407.6900 42 10 

-Other woven fabrics, containing 85% or 

54077100 --Unbleached or bleached 18.7 5407.7100 18.7 14.3 5407.7100 14.3 10 5407.7100 10 

5407.7100 10 14.3 5407.7100 10 105407.7100 90 14.3 5407.7100 90 10

54077200 --Dyed 18.7 5407.7200 18.7 14.3 5407.7200 14.3 10 5407.7200 10 54077300 --Of yarns of different colours 18.7 5407.7300 18.7 14.3 5407.7300 14.3 10 5407.7300 10 54077400 --Printed 17.5 5407.7400 17.5 13.8 5407.7400 13.8 10 5407.7400 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other woven fabrics, containing less than 

54078100 --Unbleached or bleached 18.7 5407.8100 18.7 14.3 5407.8100 14.3 10 5407.8100 10 

5407.8100 10 18.7 5407.8100 10 14.3 5407.8100 10 10 5407.8100 20 18.7 5407.8100 20 14.3 5407.8100 20 10 5407.8100 30 18.7 5407.8100 30 14.3 5407.8100 30 10 5407.8100 40 18.7 5407.8100 40 14.3 5407.8100 40 10 5407.8100 90 18.7 5407.8100 90 14.3 5407.8100 90 10 

54078200 --Dyed 18.7 5407.8200 18.7 14.3 5407.8200 14.3 10 5407.8200 10 

5407.8200 10 18.7 5407.8200 10 14.3 5407.8200 10 10 5407.8200 20 18.7 5407.8200 20 14.3 5407.8200 20 10 5407.8200 30 18.7 5407.8200 30 14.3 5407.8200 30 10 5407.8200 40 18.7 5407.8200 40 14.3 5407.8200 40 10 5407.8200 90 18.7 5407.8200 90 14.3 5407.8200 90 10 

54078300 --Of yarns of different colours 18.7 5407.8300 18.7 14.3 5407.8300 14.3 10 5407.8300 10 

5407.8300 10 18.7 5407.8300 10 14.3 5407.8300 10 10 5407.8300 20 18.7 5407.8300 20 14.3 5407.8300 20 10 5407.8300 30 18.7 5407.8300 30 14.3 5407.8300 30 10 5407.8300 40 18.7 5407.8300 40 14.3 5407.8300 40 10 5407.8300 90 18.7 5407.8300 90 14.3 5407.8300 90 10 

54078400 --Printed 17.5 5407.8400 17.5 13.8 5407.8400 13.8 10 5407.8400 10 

5407.8400 10 17.5 5407.8400 10 13.8 5407.8400 10 10 5407.8400 20 17.5 5407.8400 20 13.8 5407.8400 20 10 5407.8400 30 17.5 5407.8400 30 13.8 5407.8400 30 10 5407.8400 40 17.5 5407.8400 40 13.8 5407.8400 40 10 5407.8400 90 17.5 5407.8400 90 13.8 5407.8400 90 10 

-Other woven fabrics:

54079100 --Unbleached or bleached 18.7 5407.9100 18.7 14.3 5407.9100 14.3 10 5407.9100 10 

5407.9100 11 18.7 5407.9100 11 14.3 5407.9100 11 10 5407.9100 19 18.7 5407.9100 19 14.3 5407.9100 19 10 5407.9100 21 18.7 5407.9100 21 14.3 5407.9100 21 10 5407.9100 29 18.7 5407.9100 29 14.3 5407.9100 29 10 5407.9100 30 18.7 5407.9100 30 14.3 5407.9100 30 10 5407.9100 91 18.7 5407.9100 91 14.3 5407.9100 91 10 5407.9100 92 18.7 5407.9100 92 14.3 5407.9100 92 10 5407.9100 93 18.7 5407.9100 93 14.3 5407.9100 93 10 5407.9100 94 18.7 5407.9100 94 14.3 5407.9100 94 10 5407.9100 99 18.7 5407.9100 99 14.3 5407.9100 99 10 

54079200 --Dyed 18.7 5407.9200 18.7 14.3 5407.9200 14.3 10 5407.9200 10 

5407.9200 11 18.7 5407.9200 11 14.3 5407.9200 11 10 5407.9200 19 18.7 5407.9200 19 14.3 5407.9200 19 10 5407.9200 21 18.7 5407.9200 21 14.3 5407.9200 21 10 5407.9200 29 18.7 5407.9200 29 14.3 5407.9200 29 10 5407.9200 30 18.7 5407.9200 30 14.3 5407.9200 30 10 5407.9200 91 18.7 5407.9200 91 14.3 5407.9200 91 10 5407.9200 92 18.7 5407.9200 92 14.3 5407.9200 92 10 5407.9200 93 18.7 5407.9200 93 14.3 5407.9200 93 10 5407.9200 94 18.7 5407.9200 94 14.3 5407.9200 94 10 5407.9200 99 18.7 5407.9200 99 14.3 5407.9200 99 10 

54079300 --Of yarns of different colours 18.7 5407.9300 18.7 14.3 5407.9300 14.3 10 5407.9300 10 

5407.9300 11 18.7 5407.9300 11 14.3 5407.9300 11 10 5407.9300 19 18.7 5407.9300 19 14.3 5407.9300 19 10 5407.9300 21 18.7 5407.9300 21 14.3 5407.9300 21 10 5407.9300 29 18.7 5407.9300 29 14.3 5407.9300 29 10 5407.9300 30 18.7 5407.9300 30 14.3 5407.9300 30 10 5407.9300 40 18.7 5407.9300 40 14.3 5407.9300 40 10 5407.9300 91 18.7 5407.9300 91 14.3 5407.9300 91 10 5407.9300 92 18.7 5407.9300 92 14.3 5407.9300 92 10 5407.9300 93 11.7 5407.9300 93 14.3 5407.9300 93 10 5407.9300 94 18.7 5407.9300 94 14.3 5407.9300 94 10 5407.9300 99 18.7 5407.9300 99 14.3 5407.9300 99 10 

54079400 --Printed 17.5 5407.9400 17.5 13.8 5407.9400 13.8 10 5407.9400 10 

5407.9400 11 17.5 5407.9400 11 13.8 5407.9400 11 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5407.9400 19 17.5 5407.9400 19 13.8 5407.9400 19 10 5407.9400 21 17.5 5407.9400 21 13.8 5407.9400 21 10 5407.9400 29 17.5 5407.9400 29 13.8 5407.9400 29 10 5407.9400 30 17.5 5407.9400 30 13.8 5407.9400 30 10 5407.9400 91 17.5 5407.9400 91 13.8 5407.9400 91 10 5407.9400 92 17.5 5407.9400 92 13.8 5407.9400 92 10 5407.9400 93 17.5 5407.9400 93 13.8 5407.9400 93 10 5407.9400 94 17.5 5407.9400 94 13.8 5407.9400 94 10 5407.9400 99 17.5 5407.9400 99 13.8 5407.9400 99 10 

5408 Woven fabrics of artificial filament yarn, 54.08 54.08 54.08 54081000 -Woven fabrics obtained from high tenacity 18.3 5408.1000 18.3 14.2 5408.1000 14.2 10 5408.1000 10 

-Other woven fabrics, containing 85% or --Unbleached or bleached

54082110 ---Of yarns of viscose rayon 19.7 5408.2110 19.7 15.8 5408.2110 15.8 12 5408.2110 12 

5408.2110 10 15.8 5408.2110 10 125408.2110 90 15.8 5408.2110 90 12

54082120 ---Of yarns of cellulose acetate 19.7 5408.2120 19.7 15.8 5408.2120 15.8 12 5408.2120 12 54082190 ---Other 19.7 5408.2190 19.7 15.8 5408.2190 15.8 12 5408.2190 12 

--Dyed:

54082210 ---Of yarns of viscose rayon 18.3 5408.2210 18.3 14.2 5408.2210 14.2 10 5408.2210 10 54082220 ---Of yarns of cellulose acetate 18.3 5408.2220 18.3 14.2 5408.2220 14.2 10 5408.2220 10 54082290 ---Other 18.3 5408.2290 18.3 14.2 5408.2290 14.2 10 5408.2290 10 

--Of yarns of different colours

54082310 ---Of yarns of viscose rayon 18.3 5408.2310 18.3 14.2 5408.2310 14.2 10 5408.2310 10 54082320 ---Of yarns of cellulose acetate 18.3 5408.2320 18.3 14.2 5408.2320 14.2 10 5408.2320 10 54082390 ---Other 18.3 5408.2390 18.3 14.2 5408.2390 14.2 10 5408.2390 10 

--Printed:

54082410 ---Of yarns of viscose rayon 17.5 5408.2410 17.5 13.8 5408.2410 13.8 10 5408.2410 10 54082420 ---Of yarns of cellulose acetate 17.5 5408.2420 17.5 13.8 5408.2420 13.8 10 5408.2420 10 54082490 ---Other 17.5 5408.2490 17.5 13.8 5408.2490 13.8 10 5408.2490 10 

-Other woven fabrics:

54083100 --Unbleached or bleached 18.3 5408.3100 18.3 14.2 5408.3100 14.2 10 5408.3100 10 

5408.3100 11 18.3 5408.3100 11 14.2 5408.3100 11 10 5408.3100 19 18.3 5408.3100 19 14.2 5408.3100 19 10 5408.3100 21 18.3 5408.3100 21 14.2 5408.3100 21 10 5408.3100 29 18.3 5408.3100 29 14.2 5408.3100 29 10 5408.3100 30 18.3 5408.3100 30 14.2 5408.3100 30 10 5408.3100 91 18.3 5408.3100 91 14.2 5408.3100 91 10 5408.3100 92 18.3 5408.3100 92 14.2 5408.3100 92 10 5408.3100 93 18.3 5408.3100 93 14.2 5408.3100 93 10 5408.3100 94 18.3 5408.3100 94 14.2 5408.3100 94 10 5408.3100 99 18.3 5408.3100 99 14.2 5408.3100 99 10 

54083200 --Dyed 18.3 5408.3200 18.3 14.2 5408.3200 14.2 10 5408.3200 10 

5408.3200 11 18.3 5408.3200 11 14.2 5408.3200 11 10 5408.3200 19 18.3 5408.3200 19 14.2 5408.3200 19 10 5408.3200 21 18.3 5408.3200 21 14.2 5408.3200 21 10 5408.3200 29 18.3 5408.3200 29 14.2 5408.3200 29 10 5408.3200 30 18.3 5408.3200 30 14.2 5408.3200 30 10 5408.3200 40 18.3 5408.3200 40 14.2 5408.3200 40 10 5408.3200 91 18.3 5408.3200 91 14.2 5408.3200 91 10 5408.3200 92 18.3 5408.3200 92 14.2 5408.3200 92 10 5408.3200 93 18.3 5408.3200 93 14.2 5408.3200 93 10 5408.3200 94 18.3 5408.3200 94 14.2 5408.3200 94 10 5408.3200 99 18.3 5408.3200 99 14.2 5408.3200 99 10 

54083300 --Of yarns of different colours 18.3 5408.3300 18.3 14.2 5408.3300 14.2 10 5408.3300 10 

5408.3300 11 18.3 5408.3300 11 14.2 5408.3300 11 10 5408.3300 19 18.3 5408.3300 19 14.2 5408.3300 19 10 5408.3300 21 18.3 5408.3300 21 14.2 5408.3300 21 10 5408.3300 29 18.3 5408.3300 29 14.2 5408.3300 29 10 5408.3300 30 18.3 5408.3300 30 14.2 5408.3300 30 10 5408.3300 40 18.3 5408.3300 40 14.2 5408.3300 40 10 5408.3300 50 18.3 5408.3300 50 14.2 5408.3300 50 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5408.3300 91 18.3 5408.3300 91 14.2 5408.3300 91 10 5408.3300 92 18.3 5408.3300 92 14.2 5408.3300 92 10 5408.3300 93 18.3 5408.3300 93 14.2 5408.3300 93 10 5408.3300 94 18.3 5408.3300 94 14.2 5408.3300 94 10 5408.3300 99 18.3 5408.3300 99 14.2 5408.3300 99 10 

54083400 --Printed 17.5 5408.3400 17.5 13.8 5408.3400 13.8 10 5408.3400 10 

5408.3400 11 17.5 5408.3400 11 13.8 5408.3400 11 10 5408.3400 19 17.5 5408.3400 19 13.8 5408.3400 19 10 5408.3400 21 17.5 5408.3400 21 13.8 5408.3400 21 10 5408.3400 29 17.5 5408.3400 29 13.8 5408.3400 29 10 5408.3400 30 17.5 5408.3400 30 13.8 5408.3400 30 10 5408.3400 40 17.5 5408.3400 40 13.8 5408.3400 40 10 5408.3400 91 17.5 5408.3400 91 13.8 5408.3400 91 10 5408.3400 92 17.5 5408.3400 92 13.8 5408.3400 92 10 5408.3400 93 17.5 5408.3400 93 13.8 5408.3400 93 10 5408.3400 94 17.5 5408.3400 94 13.8 5408.3400 94 10 5408.3400 99 17.5 5408.3400 99 13.8 5408.3400 99 10 

5501 Synthetic filament tow: 55.01 55.01 55.01 55011000 -Of nylon or other polyamides 7.4 5501.1000 7.4 5 5501.1000 5 5 5501.1000 5 55012000 -Of polyesters 7.8 5501.2000 7.8 5 5501.2000 5 5 5501.2000 5 55013000 -Acrylic or modacrylic 6.7 5501.3000 6.7 5 5501.3000 5 5 5501.3000 5 55019000 -Other 7.8 5501.9000 7.8 5 5501.9000 5 5 5501.9000 5 5502 Artificial filament tow: 55.02 55.02 55.02 55020010 ---cellulose diacetate filament tow 5 5502.0010 5 3 5502.0010 3 3 5502.0010 3 55020090 ---Other 5 5502.0090 5 5 5502.0090 5 5 5502.0090 5 5503 Synthetic staple fibres, not carded, combed 55.03 55.03 55.03 55031000 -Of nylon or other polyamides 7.4 5503.1000 7.4 5 5503.1000 5 5 5503.1000 5 55032000 -Of polyesters 7.8 5503.2000 7.8 5 5503.2000 5 5 5503.2000 5 55033000 -Acrylic or modacrylic 6.7 5503.3000 6.7 5 5503.3000 5 5 5503.3000 5 55034000 -Of polypropylene 7.4 5503.4000 7.4 5 5503.4000 5 5 5503.4000 5 55039000 -Other 7.8 5503.9000 7.8 5 5503.9000 5 5 5503.9000 5 5504 Artificial staple fibres, not carded, combed 55.04 55.04 55.04 55041000 -Of viscose rayon 5 5504.1000 5 5 5504.1000 5 5 5504.1000 5 55049000 -Other 5 5504.9000 5 5 5504.9000 5 5 5504.9000 5 5505 Waste (including noils, yarn waste and 55.05 55.05 55.05 55051000 -Of synthetic fibres 6.7 5505.1000 6.7 5 5505.1000 5 5 5505.1000 5 55052000 -Of artificial fibres 5 5505.2000 5 5 5505.2000 6.7 5 5505.2000 5 5506 Synthetic staple fibres, carded, combed or 55.06 55.06 55.06 55061000 -Of nylon or other polyamides 7.4 5506.1000 7.4 5 5506.1000 5 5 5506.1000 5 55062000 -Of polyesters 7.8 5506.2000 7.8 5 5506.2000 5 5 5506.2000 5 55063000 -Acrylic or modacrylic 6.7 5506.3000 6.7 5 5506.3000 5 5 5506.3000 5 55069000 -Other 7.8 5506.9000 7.8 5 5506.9000 5 5 5506.9000 5 5507 Artificial staple fibres, carded, combed or 55.07 55.07 55.07 55070000 Artificial staple fibres, carded, combed or 5 5507.0000 5 5 5507.0000 5 5 5507.0000 5 5508 Sewing thread of man-made staple fibres, 55.08 55.08 55.08 55081000 -Of synthetic staple fibres 11 5508.1000 11 8 5508.1000 8 5 5508.1000 5 

5508.1000 11 11 5508.1000 11 8 5508.1000 11 5 5508.1000 19 11 5508.1000 19 8 5508.1000 19 5 5508.1000 90 11 5508.1000 90 8 5508.1000 90 5 

55082000 -Of artificial staple fibres 7.8 5508.2000 7.8 5 5508.2000 5 5 5508.2000 5 

5508.2000 10 7.8 5508.2000 10 5 5508.2000 10 5 5508.2000 90 7.8 5508.2000 90 5 5508.2000 90 5 

5509 Yarn (other than sewing thread) of synthetic 55.09 55.09 55.09 

-Containing 85% or more by weight of 

55091100 --Single yarn 8 5509.1100 8 5 5509.1100 5 5 5509.1100 5 55091200 --Multiple (folded) or cabled yarn 8 5509.1200 8 5 5509.1200 5 5 5509.1200 5 

-Containing 85% or more by weight of 

55092100 --Single yarn 11 5509.2100 11 8 5509.2100 8 5 5509.2100 5 55092200 --Multiple (folded) or cabled yarn 11 5509.2200 11 8 5509.2200 8 5 5509.2200 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5509.2200 10 11 5509.2200 10 8 5509.2200 10 5 5509.2200 90 11 5509.2200 90 8 5509.2200 90 5 

-Containing 85% or more by weight of 

55093100 --Single yarn 11 5509.3100 11 8 5509.3100 8 5 5509.3100 5 55093200 --Multiple (folded) or cabled yarn 11 5509.3200 11 8 5509.3200 8 5 5509.3200 5 

-Other yarn, containing 85% or more by 

55094100 --Single yarn 11 5509.4100 11 8 5509.4100 8 5 5509.4100 5 55094200 --Multiple (folded) or cabled yarn 11 5509.4200 11 8 5509.4200 8 5 5509.4200 5 

-Other yarn, of polyester staple fibres:

55095100 --Mixed mainly or solely with artificial staple 11 5509.5100 11 8 5509.5100 8 5 5509.5100 5 55095200 --Mixed mainly or solely with wool or fine 11 5509.5200 11 8 5509.5200 8 5 5509.5200 5 55095300 --Mixed mainly or solely with cotton 11 5509.5300 11 8 5509.5300 8 5 5509.5300 5 55095900 --Other 11 5509.5900 11 8 5509.5900 8 5 5509.5900 5 

-Other yarn, of acrylic or modacrylic staple 

55096100 --Mixed mainly or solely with wool or fine 11 5509.6100 11 8 5509.6100 8 5 5509.6100 5 55096200 --Mixed mainly or solely with cotton 11 5509.6200 11 8 5509.6200 8 5 5509.6200 5 55096900 --Other 11 5509.6900 11 8 5509.6900 8 5 5509.6900 5 

-Other yarn:

55099100 --Mixed mainly or solely with wool or fine 11 5509.9100 11 8 5509.9100 8 5 5509.9100 5 55099200 --Mixed mainly or solely with cotton 11 5509.9200 11 8 5509.9200 8 5 5509.9200 5 55099900 --Other 11 5509.9900 11 8 5509.9900 8 5 5509.9900 5 5510 Yarn (other than sewing thread) of artificial 55.10 55.10 55.10 

-Containing 85% or more by weight of 

55101100 --Single yarn 7.8 5510.1100 7.8 5 5510.1100 5 5 5510.1100 5 55101200 --Multiple (folded) or cabled yarn 7.8 5510.1200 7.8 5 5510.1200 5 5 5510.1200 5 55102000 -Other yarn, mixed mainly or solely with 7.8 5510.2000 7.8 5 5510.2000 5 5 5510.2000 5 55103000 -Other yarn, mixed mainly or solely with 7.8 5510.3000 7.8 5 5510.3000 5 5 5510.3000 5 55109000 -Other yarn 7.8 5510.9000 7.8 5 5510.9000 5 5 5510.9000 5 5511 Yarn (other than sewing thread) of man- 55.11 55.11 55.11 55111000 -Of synthetic staple fibres, containing 85% 11 5511.1000 11 8 5511.1000 8 5 5511.1000 5 55112000 -Of synthetic staple fibres, containing less 11 5511.2000 11 8 5511.2000 8 5 5511.2000 5 55113000 -Of artificial staple fibres 7.8 5511.3000 7.8 5 5511.3000 5 5 5511.3000 5 5512 Woven fabrics of synthetic staple fibres, 5512 5512 55.12 

-Containing 85% or more by weight of 

55121100 --Unbleached or bleached 24 5512.1100 24 21 5512.1100 21 18 5512.1100 18 

5512.1100 10 24 5512.1100 10 21 5512.1100 10 18 5512.1100 20 24 5512.1100 20 21 5512.1100 20 18 5512.1100 30 24 5512.1100 30 21 5512.1100 30 18 5512.1100 40 24 5512.1100 40 21 5512.1100 40 18 5512.1100 50 24 5512.1100 50 21 5512.1100 50 18 5512.1100 60 24 5512.1100 60 21 5512.1100 60 18 5512.1100 70 24 5512.1100 70 21 5512.1100 70 18 5512.1100 90 24 5512.1100 90 21 5512.1100 90 18 

55121900 --Other 18.7 5512.1900 18.7 14.3 5512.1900 14.3 10 5512.1900 10 

5512.1900 10 18.7 5512.1900 10 14.3 5512.1900 10 10 5512.1900 20 18.7 5512.1900 20 14.3 5512.1900 20 10 5512.1900 31 18.7 5512.1900 31 14.3 5512.1900 31 10 5512.1900 32 18.7 5512.1900 32 14.3 5512.1900 32 10 5512.1900 33 18.7 5512.1900 33 14.3 5512.1900 33 10 5512.1900 34 18.7 5512.1900 34 14.3 5512.1900 34 10 5512.1900 35 18.7 5512.1900 35 14.3 5512.1900 35 10 5512.1900 36 18.7 5512.1900 36 14.3 5512.1900 36 10 5512.1900 37 18.7 5512.1900 37 14.3 5512.1900 37 10 5512.1900 90 18.7 5512.1900 90 14.3 5512.1900 90 10 

-Containing 85% or more by weight of 

55122100 --Unbleached or bleached 20.3 5512.2100 20.3 16.7 5512.2100 16.7 13 5512.2100 13 

5512.2100 10 20.3 5512.2100 10 16.7 5512.2100 10 13 5512.2100 20 20.3 5512.2100 20 16.7 5512.2100 20 13 5512.2100 30 20.3 5512.2100 30 16.7 5512.2100 30 13 5512.2100 40 20.3 5512.2100 40 16.7 5512.2100 40 13 5512.2100 50 20.3 5512.2100 50 16.7 5512.2100 50 13 5512.2100 60 20.3 5512.2100 60 16.7 5512.2100 60 13 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5512.2100 70 20.3 5512.2100 70 16.7 5512.2100 70 13 5512.2100 90 20.3 5512.2100 90 16.7 5512.2100 90 13 

55122900 --Other 18.3 5512.2900 18.3 14.2 5512.2900 14.2 10 5512.2900 10 

5512.2900 10 18.3 5512.2900 10 14.2 5512.2900 10 10 5512.2900 20 18.3 5512.2900 20 14.2 5512.2900 20 10 5512.2900 31 18.3 5512.2900 31 14.2 5512.2900 31 10 5512.2900 32 18.3 5512.2900 32 14.2 5512.2900 32 10 5512.2900 33 18.3 5512.2900 33 14.2 5512.2900 33 10 5512.2900 34 18.3 5512.2900 34 14.2 5512.2900 34 10 5512.2900 35 18.3 5512.2900 35 14.2 5512.2900 35 10 5512.2900 36 18.3 5512.2900 36 14.2 5512.2900 36 10 5512.2900 37 18.3 5512.2900 37 14.2 5512.2900 37 10 5512.2900 90 18.3 5512.2900 90 14.2 5512.2900 90 10 

-Other:

55129100 --Unbleached or bleached 24 5512.9100 24 21 5512.9100 21 18 5512.9100 18 

5512.9100 10 24 5512.9100 10 21 5512.9100 10 18 5512.9100 20 24 5512.9100 20 21 5512.9100 20 18 5512.9100 30 24 5512.9100 30 21 5512.9100 30 18 5512.9100 40 24 5512.9100 40 21 5512.9100 40 18 5512.9100 50 24 5512.9100 50 21 5512.9100 50 18 5512.9100 60 24 5512.9100 60 21 5512.9100 60 18 5512.9100 70 24 5512.9100 70 21 5512.9100 70 18 5512.9100 90 24 5512.9100 90 21 5512.9100 90 18 

55129900 --Other 18.7 5512.9900 18.7 14.3 5512.9900 14.3 10 5512.9900 10 

5512.9900 10 18.7 5512.9900 10 14.3 5512.9900 10 10 5512.9900 20 18.7 5512.9900 20 14.3 5512.9900 20 10 5512.9900 31 18.7 5512.9900 31 14.3 5512.9900 31 10 5512.9900 32 18.7 5512.9900 32 14.3 5512.9900 32 10 5512.9900 33 18.7 5512.9900 33 14.3 5512.9900 33 10 5512.9900 34 18.7 5512.9900 34 14.3 5512.9900 34 10 5512.9900 35 18.7 5512.9900 35 14.3 5512.9900 35 10 5512.9900 36 18.7 5512.9900 36 14.3 5512.9900 36 10 5512.9900 39 18.7 5512.9900 39 14.3 5512.9900 39 10 5512.9900 90 18.7 5512.9900 90 14.3 5512.9900 90 10 

5513 Woven fabrics of synthetic staple fibres, 55.13 55.13 55.13 

-Unbleached or bleached:--Of polyester staple fibres, plain weave:

55131110 ---Unbleached 22.7 5513.1110 22.7 19.3 5513.1110 19.3 16 5513.1110 16 

5513.1110 10 22.7 5513.1110 10 19.3 5513.1110 10 16 5513.1110 20 22.7 5513.1110 20 19.3 5513.1110 20 16 5513.1110 30 22.7 5513.1110 30 19.3 5513.1110 30 16 5513.1110 40 22.7 5513.1110 40 19.3 5513.1110 40 16 

55131120 ---Bleached 22 5513.1120 22 18.5 5513.1120 18.5 15 5513.1120 15 

5513.1120 10 22 5513.1120 10 18.5 5513.1120 10 15 5513.1120 20 22 5513.1120 20 18.5 5513.1120 20 15 5513.1120 30 22 5513.1120 30 18.5 5513.1120 30 15 5513.1120 40 22 5513.1120 40 18.5 5513.1120 40 15 

--3-thread or 4-thread twill, including cross 

55131210 ---Unbleached 22.7 5513.1210 22.7 19.3 5513.1210 19.3 16 5513.1210 16 55131220 ---Bleached 24 5513.1220 24 21 5513.1220 21 18 5513.1220 18 

--Other woven fabrics of polyester staple 

55131310 ---Unbleached 22.7 5513.1310 22.7 19.3 5513.1310 19.3 16 5513.1310 16 

5513.1310 10 22.7 5513.1310 10 19.3 5513.1310 10 16 5513.1310 20 22.7 5513.1310 20 19.3 5513.1310 20 16 5513.1310 90 22.7 5513.1310 90 19.3 5513.1310 90 16 

55131320 ---Bleached 24 5513.1320 24 21 5513.1320 21 18 5513.1320 18 

5513.1320 10 24 5513.1320 10 21 5513.1320 10 18 5513.1320 20 24 5513.1320 20 21 5513.1320 20 18 5513.1320 90 24 5513.1320 90 21 5513.1320 90 18 

55131900 --Other woven fabrics 24 5513.1900 24 21 5513.1900 21 18 5513.1900 18 

5513.1900 10 24 5513.1900 10 21 5513.1900 10 18 5513.1900 20 24 5513.1900 20 21 5513.1900 20 18 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5513.1900 30 24 5513.1900 30 21 5513.1900 30 18 5513.1900 40 24 5513.1900 40 21 5513.1900 40 18 5513.1900 50 24 5513.1900 50 21 5513.1900 50 18 5513.1900 60 24 5513.1900 60 21 5513.1900 60 18 5513.1900 90 24 5513.1900 90 21 5513.1900 90 18 

-Dyed:

55132100 --Of polyester staple fibres, plain weave 18.7 5513.2100 18.7 14.3 5513.2100 14.3 10 5513.2100 10 

5513.2100 10 18.7 5513.2100 10 14.3 5513.2100 10 10 5513.2100 20 18.7 5513.2100 20 14.3 5513.2100 20 10 5513.2100 30 18.7 5513.2100 30 14.3 5513.2100 30 10 5513.2100 40 18.7 5513.2100 40 14.3 5513.2100 40 10 

55132200 --3-thread or 4-thread twill, including cross 18.7 5513.2200 18.7 14.3 5513.2200 14.3 10 5513.2200 10 55132300 --Other woven fabrics of polyester staple 18.7 5513.2300 18.7 14.3 5513.2300 14.3 10 5513.2300 10 

5513.2300 10 18.7 5513.2300 10 14.3 5513.2300 10 105513.2300 20 18.7 5513.2300 20 14.3 5513.2300 20 105513.2300 90 18.7 5513.2300 90 14.3 5513.2300 90 10

55132900 --Other woven fabrics 18.7 5513.2900 18.7 14.3 5513.2900 14.3 10 5513.2900 10 

5513.2900 10 18.7 5513.2900 10 14.3 5513.2900 10 10 5513.2900 20 18.7 5513.2900 20 14.3 5513.2900 20 10 5513.2900 30 18.7 5513.2900 30 14.3 5513.2900 30 10 5513.2900 40 18.7 5513.2900 40 14.3 5513.2900 40 10 5513.2900 50 18.7 5513.2900 50 14.3 5513.2900 50 10 5513.2900 60 18.7 5513.2900 60 14.3 5513.2900 60 10 5513.2900 90 18.7 5513.2900 90 14.3 5513.2900 90 10 

-Of yarns of different colours:

55133100 --Of polyester staple fibres, plain weave 18.7 5513.3100 18.7 14.3 5513.3100 14.3 10 5513.3100 10 55133200 --3-thread or 4-thread twill, including cross 18.7 5513.3200 18.7 14.3 5513.3200 14.3 10 5513.3200 10 55133300 --Other woven fabrics of polyester staple 18.7 5513.3300 18.7 14.3 5513.3300 14.3 10 5513.3300 10 

5513.3300 10 18.7 5513.3300 10 14.3 5513.3300 10 105513.3300 90 18.7 5513.3300 90 14.3 5513.3300 90 10

55133900 --Other woven fabrics 18.7 5513.3900 18.7 14.3 5513.3900 14.3 10 5513.3900 10 

5513.3900 10 18.7 5513.3900 10 14.3 5513.3900 10 105513.3900 90 18.7 5513.3900 90 14.3 5513.3900 90 10

-Printed:

55134100 --Of polyester staple fibres, plain weave 17.5 5513.4100 17.5 13.8 5513.4100 13.8 10 5513.4100 10 

5513.4100 10 17.5 5513.4100 10 13.8 5513.4100 10 10 5513.4100 20 17.5 5513.4100 20 13.8 5513.4100 20 10 5513.4100 30 17.5 5513.4100 30 13.8 5513.4100 30 10 5513.4100 40 17.5 5513.4100 40 13.8 5513.4100 40 10 

55134200 --3-thread or 4-thread twill, including cross 17.5 5513.4200 17.5 13.8 5513.4200 13.8 10 5513.4200 10 55134300 --Other woven fabrics of polyester staple 17.5 5513.4300 17.5 13.8 5513.4300 13.8 10 5513.4300 10 

5513.4300 10 17.5 5513.4300 10 13.8 5513.4300 10 105513.4300 20 17.5 5513.4300 20 13.8 5513.4300 20 105513.4300 90 17.5 5513.4300 90 13.8 5513.4300 90 10

55134900 --Other woven fabrics 17.5 5513.4900 17.5 13.8 5513.4900 13.8 10 5513.4900 10 

5513.4900 10 17.5 5513.4900 10 13.8 5513.4900 10 105513.4900 20 17.5 5513.4900 20 13.8 5513.4900 20 105513.4900 30 17.5 5513.4900 30 13.8 5513.4900 30 105513.4900 40 17.5 5513.4900 40 13.8 5513.4900 40 105513.4900 50 17.5 5513.4900 50 13.8 5513.4900 50 105513.4900 60 17.5 5513.4900 60 13.8 5513.4900 60 105513.4900 90 17.5 5513.4900 90 13.8 5513.4900 90 10

5514 Woven fabrics of synthetic, staple fibres, 55.14 55.14 55.14 

-Unbleached or bleached:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--Of polyester staple fibres, plain weave:

55141110 ---Unbleached 22.7 5514.1110 22.7 19.3 5514.1110 19.3 16 5514.1110 16 

5514.1110 10 22.7 5514.1110 10 19.3 5514.1110 10 16 5514.1110 20 22.7 5514.1110 20 19.3 5514.1110 20 16 5514.1110 30 22.7 5514.1110 30 19.3 5514.1110 30 16 

55141120 ---Bleached 24 5514.1120 24 21 5514.1120 21 18 5514.1120 18 

5514.1120 10 24 5514.1120 10 21 5514.1120 10 18 5514.1120 20 24 5514.1120 20 21 5514.1120 20 18 5514.1120 30 24 5514.1120 30 21 5514.1120 30 18 

--3-thread or 4-thread twill, including cross 

55141210 ---Unbleached 22.7 5514.1210 22.7 19.3 5514.1210 19.3 16 5514.1210 16 55141220 ---Bleached 24 5514.1220 24 21 5514.1220 21 18 5514.1220 18 

--Other woven fabrics of polyester staple 

55141310 ---Unbleached 22.7 5514.1310 22.7 19.3 5514.1310 19.3 16 5514.1310 16 

5514.1310 10 22.7 5514.1310 10 19.3 5514.1310 10 165514.1310 20 22.7 5514.1310 20 19.3 5514.1310 20 165514.1310 90 22.7 5514.1310 90 19.3 5514.1310 90 16

55141320 ---Bleached 24 5514.1320 24 21 5514.1320 21 18 5514.1320 18 

5514.1320 10 24 5514.1320 10 21 5514.1320 10 185514.1320 20 24 5514.1320 20 21 5514.1320 20 185514.1320 90 24 5514.1320 90 21 5514.1320 90 18

55141900 --Other woven fabrics 22.7 5514.1900 22.7 19.3 5514.1900 19.3 16 5514.1900 16 

5514.1900 10 22.7 5514.1900 10 19.3 5514.1900 10 165514.1900 20 22.7 5514.1900 20 19.3 5514.1900 20 165514.1900 30 22.7 5514.1900 30 19.3 5514.1900 30 165514.1900 40 22.7 5514.1900 40 19.3 5514.1900 40 165514.1900 90 22.7 5514.1900 90 19.3 5514.1900 90 16

-Dyed:

55142100 --Of polyester staple fibres, plain weave 18.7 5514.2100 18.7 14.3 5514.2100 14.3 10 5514.2100 10 

5514.2100 10 18.7 5514.2100 10 14.3 5514.2100 10 10 5514.2100 20 18.7 5514.2100 20 14.3 5514.2100 20 10 5514.2100 30 18.7 5514.2100 30 14.3 5514.2100 30 10 

55142200 --3-thread or 40-thread twill, including cross 18.7 5514.2200 18.7 14.3 5514.2200 14.3 10 5514.2200 10 55142300 --Other woven fabrics of polyester staple 18.7 5514.2300 18.7 14.3 5514.2300 14.3 10 5514.2300 10 

5514.2300 10 18.7 5514.2300 10 14.3 5514.2300 10 10 5514.2300 20 18.7 5514.2300 20 14.3 5514.2300 20 10 5514.2300 90 18.7 5514.2300 90 14.3 5514.2300 90 10 

55142900 --Other woven fabrics 18.7 5514.2900 18.7 14.3 5514.2900 14.3 10 5514.2900 10 

5514.2900 10 18.7 5514.2900 10 14.3 5514.2900 10 10 5514.2900 20 18.7 5514.2900 20 14.3 5514.2900 20 10 5514.2900 30 18.7 5514.2900 30 14.3 5514.2900 30 10 5514.2900 40 18.7 5514.2900 40 14.3 5514.2900 40 10 5514.2900 90 18.7 5514.2900 90 14.3 5514.2900 90 10 

-Of yarns of different colours:

55143100 --Of polyester staple fibres, plain weave 18.7 5514.3100 18.7 14.3 5514.3100 14.3 10 5514.3100 10 55143200 --3-thread or 4-thread twill, including cross 18.7 5514.3200 18.7 14.3 5514.3200 14.3 10 5514.3200 10 

5514.3200 10 18.7 5514.3200 10 14.3 5514.3200 10 105514.3200 90 18.7 5514.3200 90 14.3 5514.3200 90 10

55143300 --Other woven fabrics of polyester staple 18.7 5514.3300 18.7 14.3 5514.3300 14.3 10 5514.3300 10 

5514.3300 10 18.7 5514.3300 10 14.3 5514.3300 10 105514.3300 90 18.7 5514.3300 90 14.3 5514.3300 90 10

55143900 --Other woven fabrics 18.7 5514.3900 18.7 14.3 5514.3900 14.3 10 5514.3900 10 

5514.3900 10 18.7 5514.3900 10 14.3 5514.3900 10 105514.3900 20 18.7 5514.3900 20 14.3 5514.3900 20 105514.3900 90 18.7 5514.3900 90 14.3 5514.3900 90 10

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Printed:

55144100 --Of polyester staple fibres, plain weave 17.5 5514.4100 17.5 13.8 5514.4100 13.8 10 5514.4100 10 

5514.4100 10 17.5 5514.4100 10 13.8 5514.4100 10 10 5514.4100 20 17.5 5514.4100 20 13.8 5514.4100 20 10 5514.4100 30 17.5 5514.4100 30 13.8 5514.4100 30 10 

55144200 --3-thread or 4-thread twill, including cross 17.5 5514.4200 17.5 13.8 5514.4200 13.8 10 5514.4200 10 55144300 --Other woven fabrics of polyester staple 17.5 5514.4300 17.5 13.8 5514.4300 13.8 10 5514.4300 10 

5514.4300 10 17.5 5514.4300 10 13.8 5514.4300 10 10 5514.4300 20 17.5 5514.4300 20 13.8 5514.4300 20 10 5514.4300 90 17.5 5514.4300 90 13.8 5514.4300 90 10 

55144900 --Other woven fabrics 18.7 5514.4900 18.7 14.3 5514.4900 14.3 10 5514.4900 10 

5514.4900 10 18.7 5514.4900 10 14.3 5514.4900 10 10 5514.4900 20 18.7 5514.4900 20 14.3 5514.4900 20 10 5514.4900 30 18.7 5514.4900 30 14.3 5514.4900 30 10 5514.4900 40 18.7 5514.4900 40 14.3 5514.4900 40 10 5514.4900 90 18.7 5514.4900 90 14.3 5514.4900 90 10 

5515 Other woven fabrics of synthetic staple 55.15 55.15 55.15 

-Of polyester staple fibres:

55151100 --Mixed mainly or solely with viscose rayon 18.7 5515.1100 18.7 14.3 5515.1100 14.3 10 5515.1100 10 

5515.1100 11 18.7 5515.1100 11 14.3 5515.1100 11 10 5515.1100 19 18.7 5515.1100 19 14.3 5515.1100 19 10 5515.1100 21 18.7 5515.1100 21 14.3 5515.1100 21 10 5515.1100 22 18.7 5515.1100 22 14.3 5515.1100 22 10 5515.1100 23 18.7 5515.1100 23 14.3 5515.1100 23 10 5515.1100 24 18.7 5515.1100 24 14.3 5515.1100 24 10 5515.1100 25 18.7 5515.1100 25 14.3 5515.1100 25 10 5515.1100 26 18.7 5515.1100 26 14.3 5515.1100 26 10 5515.1100 27 18.7 5515.1100 27 14.3 5515.1100 27 10 5515.1100 29 18.7 5515.1100 29 14.3 5515.1100 29 10 5515.1100 31 18.7 5515.1100 31 14.3 5515.1100 31 10 5515.1100 32 18.7 5515.1100 32 14.3 5515.1100 32 10 5515.1100 33 18.7 5515.1100 33 14.3 5515.1100 33 10 5515.1100 34 18.7 5515.1100 34 14.3 5515.1100 34 10 5515.1100 35 18.7 5515.1100 35 14.3 5515.1100 35 10 5515.1100 36 18.7 5515.1100 36 14.3 5515.1100 36 10 5515.1100 37 18.7 5515.1100 37 14.3 5515.1100 37 10 5515.1100 39 18.7 5515.1100 39 14.3 5515.1100 39 10 

55151200 --Mixed mainly or solely with man-made 18.7 5515.1200 18.7 14.3 5515.1200 14.3 10 5515.1200 10 

5515.1200 11 18.7 5515.1200 11 14.3 5515.1200 11 10 5515.1200 12 18.7 5515.1200 12 14.3 5515.1200 12 10 5515.1200 13 18.7 5515.1200 13 14.3 5515.1200 13 10 5515.1200 14 18.7 5515.1200 14 14.3 5515.1200 14 10 5515.1200 19 18.7 5515.1200 19 14.3 5515.1200 19 10 5515.1200 21 18.7 5515.1200 21 14.3 5515.1200 21 10 5515.1200 22 18.7 5515.1200 22 14.3 5515.1200 22 10 5515.1200 23 18.7 5515.1200 23 14.3 5515.1200 23 10 5515.1200 24 18.7 5515.1200 24 14.3 5515.1200 24 10 5515.1200 29 18.7 5515.1200 29 14.3 5515.1200 29 10 

55151300 --Mixed mainly or solely with wool or fine 18.7 5515.1300 18.7 14.3 5515.1300 14.3 10 5515.1300 10 

5515.1300 11 18.7 5515.1300 11 14.3 5515.1300 11 10 5515.1300 12 18.7 5515.1300 12 14.3 5515.1300 12 10 5515.1300 13 18.7 5515.1300 13 14.3 5515.1300 13 10 5515.1300 19 18.7 5515.1300 19 14.3 5515.1300 19 10 5515.1300 21 18.7 5515.1300 21 14.3 5515.1300 21 10 5515.1300 22 18.7 5515.1300 22 14.3 5515.1300 22 10 5515.1300 23 18.7 5515.1300 23 14.3 5515.1300 23 10 5515.1300 29 18.7 5515.1300 29 14.3 5515.1300 29 10 

55151900 --Other 18.7 5515.1900 18.7 14.3 5515.1900 14.3 10 5515.1900 10 

5515.1900 11 18.7 5515.1900 11 14.3 5515.1900 11 10 5515.1900 19 18.7 5515.1900 19 14.3 5515.1900 19 10 5515.1900 21 18.7 5515.1900 21 14.3 5515.1900 21 10 5515.1900 22 18.7 5515.1900 22 14.3 5515.1900 22 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5515.1900 23 18.7 5515.1900 23 14.3 5515.1900 23 10 5515.1900 24 18.7 5515.1900 24 14.3 5515.1900 24 10 5515.1900 25 18.7 5515.1900 25 14.3 5515.1900 25 10 5515.1900 26 18.7 5515.1900 26 14.3 5515.1900 26 10 5515.1900 27 18.7 5515.1900 27 14.3 5515.1900 27 10 5515.1900 29 18.7 5515.1900 29 14.3 5515.1900 29 10 5515.1900 31 18.7 5515.1900 31 14.3 5515.1900 31 10 5515.1900 32 18.7 5515.1900 32 14.3 5515.1900 32 10 5515.1900 33 18.7 5515.1900 33 14.3 5515.1900 33 10 5515.1900 34 18.7 5515.1900 34 14.3 5515.1900 34 10 5515.1900 35 18.7 5515.1900 35 14.3 5515.1900 35 10 5515.1900 36 18.7 5515.1900 36 14.3 5515.1900 36 10 5515.1900 37 18.7 5515.1900 37 14.3 5515.1900 37 10 5515.1900 39 18.7 5515.1900 39 14.3 5515.1900 39 10 

-Of acrylic or modacrylic staple fibres:

55152100 --Mixed mainly or solely with man-made 18.3 5515.2100 18.3 14.2 5515.2100 14.2 10 5515.2100 10 

5515.2100 11 18.3 5515.2100 11 14.2 5515.2100 11 10 5515.2100 12 18.3 5515.2100 12 14.2 5515.2100 12 10 5515.2100 13 18.3 5515.2100 13 14.2 5515.2100 13 10 5515.2100 14 18.3 5515.2100 14 14.2 5515.2100 14 10 5515.2100 19 18.3 5515.2100 19 14.2 5515.2100 19 10 5515.2100 21 18.3 5515.2100 21 14.2 5515.2100 21 10 5515.2100 22 18.3 5515.2100 22 14.2 5515.2100 22 10 5515.2100 23 18.3 5515.2100 23 14.2 5515.2100 23 10 5515.2100 24 18.3 5515.2100 24 14.2 5515.2100 24 10 5515.2100 29 18.3 5515.2100 29 14.2 5515.2100 29 10 

55152200 --Mixed mainly or solely with wool or fine 19.7 5515.2200 19.7 15.8 5515.2200 15.8 12 5515.2200 12 

5515.2200 11 19.7 5515.2200 11 15.8 5515.2200 11 12 5515.2200 12 19.7 5515.2200 12 15.8 5515.2200 12 12 5515.2200 13 19.7 5515.2200 13 15.8 5515.2200 13 12 5515.2200 19 19.7 5515.2200 19 15.8 5515.2200 19 12 5515.2200 21 19.7 5515.2200 21 15.8 5515.2200 21 12 5515.2200 22 19.7 5515.2200 22 15.8 5515.2200 22 12 5515.2200 23 19.7 5515.2200 23 15.8 5515.2200 23 12 5515.2200 29 19.7 5515.2200 29 15.8 5515.2200 29 12 

55152900 --Other 18.3 5515.2900 18.3 14.2 5515.2900 14.2 10 5515.2900 10 

5515.2900 11 18.3 5515.2900 11 14.2 5515.2900 11 10 5515.2900 19 18.3 5515.2900 19 14.2 5515.2900 19 10 5515.2900 21 18.3 5515.2900 21 14.2 5515.2900 21 10 5515.2900 22 18.3 5515.2900 22 14.2 5515.2900 22 10 5515.2900 23 18.3 5515.2900 23 14.2 5515.2900 23 10 5515.2900 24 18.3 5515.2900 24 14.2 5515.2900 24 10 5515.2900 25 18.3 5515.2900 25 14.2 5515.2900 25 10 5515.2900 26 18.3 5515.2900 26 14.2 5515.2900 26 10 5515.2900 27 18.3 5515.2900 27 14.2 5515.2900 27 10 5515.2900 29 18.3 5515.2900 29 14.2 5515.2900 29 10 5515.2900 31 18.3 5515.2900 31 14.2 5515.2900 31 10 5515.2900 32 18.3 5515.2900 32 14.2 5515.2900 32 10 5515.2900 33 18.3 5515.2900 33 14.2 5515.2900 33 10 5515.2900 34 18.3 5515.2900 34 14.2 5515.2900 34 10 5515.2900 35 18.3 5515.2900 35 14.2 5515.2900 35 10 5515.2900 36 18.3 5515.2900 36 14.2 5515.2900 36 10 5515.2900 37 18.3 5515.2900 37 14.2 5515.2900 37 10 5515.2900 39 18.3 5515.2900 39 14.2 5515.2900 39 10 

-Other woven fabrics:

55159100 --Mixed mainly or solely with man-made 18.7 5515.9100 18.7 14.3 5515.9100 14.3 10 5515.9100 10 

5515.9100 11 18.7 5515.9100 11 14.3 5515.9100 11 10 5515.9100 12 18.7 5515.9100 12 14.3 5515.9100 12 10 5515.9100 13 18.7 5515.9100 13 14.3 5515.9100 13 10 5515.9100 14 18.7 5515.9100 14 14.3 5515.9100 14 10 5515.9100 19 18.7 5515.9100 19 14.3 5515.9100 19 10 5515.9100 21 18.7 5515.9100 21 14.3 5515.9100 21 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5515.9100 22 18.7 5515.9100 22 14.3 5515.9100 22 10 5515.9100 23 18.7 5515.9100 23 14.3 5515.9100 23 10 5515.9100 24 18.7 5515.9100 24 14.3 5515.9100 24 10 5515.9100 29 18.7 5515.9100 29 14.3 5515.9100 29 10 

55159200 --Mixed mainly or solely with wool or fine 18.7 5515.9200 18.7 14.3 5515.9200 14.3 10 5515.9200 10 

5515.9200 11 18.7 5515.9200 11 14.3 5515.9200 11 105515.9200 12 18.7 5515.9200 12 14.3 5515.9200 12 105515.9200 13 18.7 5515.9200 13 14.3 5515.9200 13 105515.9200 19 18.7 5515.9200 19 14.3 5515.9200 19 105515.9200 21 18.7 5515.9200 21 14.3 5515.9200 21 105515.9200 22 18.7 5515.9200 22 14.3 5515.9200 22 105515.9200 23 18.7 5515.9200 23 14.3 5515.9200 23 105515.9200 29 18.7 5515.9200 29 14.3 5515.9200 29 10

55159900 --Other 18.7 5515.9900 18.7 14.3 5515.9900 14.3 10 5515.9900 10 

5515.9900 11 18.7 5515.9900 11 14.3 5515.9900 11 10 5515.9900 19 18.7 5515.9900 19 14.3 5515.9900 19 10 5515.9900 21 18.7 5515.9900 21 14.3 5515.9900 21 10 5515.9900 22 18.7 5515.9900 22 14.3 5515.9900 22 10 5515.9900 23 18.7 5515.9900 23 14.3 5515.9900 23 10 5515.9900 24 18.7 5515.9900 24 14.3 5515.9900 24 10 5515.9900 25 18.7 5515.9900 25 14.3 5515.9900 25 10 5515.9900 26 18.7 5515.9900 26 14.3 5515.9900 26 10 5515.9900 27 18.7 5515.9900 27 14.3 5515.9900 27 10 5515.9900 29 18.7 5515.9900 29 14.3 5515.9900 29 10 5515.9900 31 18.7 5515.9900 31 14.3 5515.9900 31 10 5515.9900 32 18.7 5515.9900 32 14.3 5515.9900 32 10 5515.9900 33 18.7 5515.9900 33 14.3 5515.9900 33 10 5515.9900 34 18.7 5515.9900 34 14.3 5515.9900 34 10 5515.9900 35 18.7 5515.9900 35 14.3 5515.9900 35 10 5515.9900 36 18.7 5515.9900 36 14.3 5515.9900 36 10 5515.9900 37 18.7 5515.9900 37 14.3 5515.9900 37 10 5515.9900 39 18.7 5515.9900 39 14.3 5515.9900 39 10 

5516 Woven fabrics of artificial staple fibres: 55.16 55.16 55.16 

-Containing 85% or more by weight of 

55161100 --Unbleached or bleached 18.5 5516.1100 18.5 15.3 5516.1100 15.3 12 5516.1100 12 

5516.1100 10 15.3 5516.1100 10 125516.1100 90 15.3 5516.1100 90 12

55161200 --Dyed 17.3 5516.1200 17.3 13.7 5516.1200 13.7 10 5516.1200 10 55161300 --Of yarns of different colours 17.3 5516.1300 17.3 13.7 5516.1300 13.7 10 5516.1300 10 55161400 --Printed 15.5 5516.1400 15.5 12.8 5516.1400 12.8 10 5516.1400 10 

-Containing less than 85% by weight of 

55162100 --Unbleached or bleached 18.5 5516.2100 18.5 15.3 5516.2100 15.3 12 5516.2100 12 

5516.2100 10 18.5 5516.2100 10 15.3 5516.2100 10 12 5516.2100 20 18.5 5516.2100 20 15.3 5516.2100 20 12 5516.2100 30 18.5 5516.2100 30 15.3 5516.2100 30 12 5516.2100 40 18.5 5516.2100 40 15.3 5516.2100 40 12 5516.2100 90 18.5 5516.2100 90 15.3 5516.2100 90 12 

55162200 --Dyed 17.3 5516.2200 17.3 13.7 5516.2200 13.7 10 5516.2200 10 

5516.2200 10 17.3 5516.2200 10 13.7 5516.2200 10 10 5516.2200 20 17.3 5516.2200 20 13.7 5516.2200 20 10 5516.2200 30 17.3 5516.2200 30 13.7 5516.2200 30 10 5516.2200 40 17.3 5516.2200 40 13.7 5516.2200 40 10 5516.2200 90 17.3 5516.2200 90 13.7 5516.2200 90 10 

55162300 --Of yarns of different colours 17.3 5516.2300 17.3 13.7 5516.2300 13.7 10 5516.2300 10 

5516.2300 10 17.3 5516.2300 10 13.7 5516.2300 10 10 5516.2300 20 17.3 5516.2300 20 13.7 5516.2300 20 10 5516.2300 30 17.3 5516.2300 30 13.7 5516.2300 30 10 5516.2300 40 17.3 5516.2300 40 13.7 5516.2300 40 10 5516.2300 90 17.3 5516.2300 90 13.7 5516.2300 90 10 

55162400 --Printed 15.5 5516.2400 15.5 12.8 5516.2400 12.8 10 5516.2400 10 

5516.2400 10 15.5 5516.2400 10 12.8 5516.2400 10 10 5516.2400 20 15.5 5516.2400 20 12.8 5516.2400 20 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5516.2400 30 15.5 5516.2400 30 12.8 5516.2400 30 10 5516.2400 40 15.5 5516.2400 40 12.8 5516.2400 40 10 5516.2400 90 15.5 5516.2400 90 12.8 5516.2400 90 10 

-Containing less than 85% by weight of 

55163100 --Unbleached or bleached 18.5 5516.3100 18.5 15.3 5516.3100 15.3 12 5516.3100 12 

5516.3100 11 18.5 5516.3100 11 15.3 5516.3100 11 12 5516.3100 19 18.5 5516.3100 19 15.3 5516.3100 19 12 5516.3100 21 18.5 5516.3100 21 15.3 5516.3100 21 12 5516.3100 29 18.5 5516.3100 29 15.3 5516.3100 29 12 

55163200 --Dyed 17.3 5516.3200 17.3 13.7 5516.3200 13.7 10 5516.3200 10 

5516.3200 11 17.3 5516.3200 11 13.7 5516.3200 11 10 5516.3200 19 17.3 5516.3200 19 13.7 5516.3200 19 10 5516.3200 21 17.3 5516.3200 21 13.7 5516.3200 21 10 5516.3200 29 17.3 5516.3200 29 13.7 5516.3200 29 10 

55163300 --Of yarns of different colours 17.3 5516.3300 17.3 13.7 5516.3300 13.7 10 5516.3300 10 

5516.3300 11 17.3 5516.3300 11 13.7 5516.3300 11 10 5516.3300 19 17.3 5516.3300 19 13.7 5516.3300 19 10 5516.3300 21 17.3 5516.3300 21 13.7 5516.3300 21 10 5516.3300 29 17.3 5516.3300 29 13.7 5516.3300 29 10 

55163400 --Printed 15.5 5516.3400 15.5 12.8 5516.3400 12.8 10 5516.3400 10 

5516.3400 11 15.5 5516.3400 11 12.8 5516.3400 11 10 5516.3400 19 15.5 5516.3400 19 12.8 5516.3400 19 10 5516.3400 21 15.5 5516.3400 21 12.8 5516.3400 21 10 5516.3400 29 15.5 5516.3400 29 12.8 5516.3400 29 10 

-Containing less than 85% by weight of 

55164100 --Unbleached or bleached 18.5 5516.4100 18.5 15.3 5516.4100 15.3 12 5516.4100 12 

5516.4100 10 18.5 5516.4100 10 15.3 5516.4100 10 12 5516.4100 20 18.5 5516.4100 20 15.3 5516.4100 20 12 5516.4100 30 18.5 5516.4100 30 15.3 5516.4100 30 12 5516.4100 40 18.5 5516.4100 40 15.3 5516.4100 40 12 5516.4100 50 18.5 5516.4100 50 15.3 5516.4100 50 12 5516.4100 60 18.5 5516.4100 60 15.3 5516.4100 60 12 5516.4100 70 18.5 5516.4100 70 15.3 5516.4100 70 12 5516.4100 90 18.5 5516.4100 90 15.3 5516.4100 90 12 

55164200 --Dyed 18.5 5516.4200 18.5 15.3 5516.4200 15.3 12 5516.4200 12 

5516.4200 10 18.5 5516.4200 10 15.3 5516.4200 10 12 5516.4200 20 18.5 5516.4200 20 15.3 5516.4200 20 12 5516.4200 30 18.5 5516.4200 30 15.3 5516.4200 30 12 5516.4200 40 18.5 5516.4200 40 15.3 5516.4200 40 12 5516.4200 50 18.5 5516.4200 50 15.3 5516.4200 50 12 5516.4200 60 18.5 5516.4200 60 15.3 5516.4200 60 12 5516.4200 70 18.5 5516.4200 70 15.3 5516.4200 70 12 5516.4200 90 18.5 5516.4200 90 15.3 5516.4200 90 12 

55164300 --Of yarns of different colours 17.3 5516.4300 17.3 13.7 5516.4300 13.7 10 5516.4300 10 

5516.4300 10 17.3 5516.4300 10 13.7 5516.4300 10 10 5516.4300 20 17.3 5516.4300 20 13.7 5516.4300 20 10 5516.4300 90 17.3 5516.4300 90 13.7 5516.4300 90 10 

55164400 --Printed 15.5 5516.4400 15.5 12.8 5516.4400 12.8 10 5516.4400 10 

5516.4400 10 15.5 5516.4400 10 12.8 5516.4400 10 10 5516.4400 20 15.5 5516.4400 20 12.8 5516.4400 20 10 5516.4400 30 15.5 5516.4400 30 12.8 5516.4400 30 10 5516.4400 40 15.5 5516.4400 40 12.8 5516.4400 40 10 5516.4400 50 15.5 5516.4400 50 12.8 5516.4400 50 10 5516.4400 60 15.5 5516.4400 60 12.8 5516.4400 60 10 5516.4400 70 15.5 5516.4400 70 12.8 5516.4400 70 10 5516.4400 90 15.5 5516.4400 90 12.8 5516.4400 90 10 

-Other:

55169100 --Unbleached or bleached 18.5 5516.9100 18.5 15.3 5516.9100 15.3 12 5516.9100 12 

5516.9100 10 18.5 5516.9100 10 15.3 5516.9100 10 12 5516.9100 20 18.5 5516.9100 20 15.3 5516.9100 20 12 5516.9100 30 18.5 5516.9100 30 15.3 5516.9100 30 12 5516.9100 40 18.5 5516.9100 40 15.3 5516.9100 40 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5516.9100 50 18.5 5516.9100 50 15.3 5516.9100 50 12 5516.9100 60 18.5 5516.9100 60 15.3 5516.9100 60 12 5516.9100 70 18.5 5516.9100 70 15.3 5516.9100 70 12 5516.9100 90 18.5 5516.9100 90 15.3 5516.9100 90 12 

55169200 --Dyed 17.3 5516.9200 17.3 13.7 5516.9200 13.7 10 5516.9200 10 

5516.9200 10 17.3 5516.9200 10 13.7 5516.9200 10 10 5516.9200 20 17.3 5516.9200 20 13.7 5516.9200 20 10 5516.9200 30 17.3 5516.9200 30 13.7 5516.9200 30 10 5516.9200 40 17.3 5516.9200 40 13.7 5516.9200 40 10 5516.9200 50 17.3 5516.9200 50 13.7 5516.9200 50 10 5516.9200 60 17.3 5516.9200 60 13.7 5516.9200 60 10 5516.9200 70 17.3 5516.9200 70 13.7 5516.9200 70 10 5516.9200 90 17.3 5516.9200 90 13.7 5516.9200 90 10 

55169300 --Of yarns of different colours 17.3 5516.9300 17.3 13.7 5516.9300 13.7 10 5516.9300 10 

5516.9300 10 17.3 5516.9300 10 13.7 5516.9300 10 10 5516.9300 20 17.3 5516.9300 20 13.7 5516.9300 20 10 5516.9300 90 17.3 5516.9300 90 13.7 5516.9300 90 10 

55169400 --Printed 15.5 5516.9400 15.5 12.8 5516.9400 12.8 10 5516.9400 10 

5516.9400 10 15.5 5516.9400 10 12.8 5516.9400 10 10 5516.9400 20 15.5 5516.9400 20 12.8 5516.9400 20 10 5516.9400 30 15.5 5516.9400 30 12.8 5516.9400 30 10 5516.9400 40 15.5 5516.9400 40 12.8 5516.9400 40 10 5516.9400 50 15.5 5516.9400 50 12.8 5516.9400 50 10 5516.9400 60 15.5 5516.9400 60 12.8 5516.9400 60 10 5516.9400 70 15.5 5516.9400 70 12.8 5516.9400 70 10 5516.9400 90 15.5 5516.9400 90 12.8 5516.9400 90 10 

5601 Wadding of textile materials and articles 56.01 56.01 56.01 56011000 -Sanitary towels and tampons, napkins and 13.2 5601.1000 13.2 10 5601.1000 10 10 5601.1000 10 

5601.1000 10 13.2 5601.1000 10 10 5601.1000 10 10 5601.1000 90 13.2 5601.1000 90 10 5601.1000 90 10 

-Wadding; other articles of wadding:

56012100 --Of cotton 11.3 5601.2100 11.3 10 5601.2100 10 10 5601.2100 10 

5601.2100 10 11.3 5601.2100 10 10 5601.2100 10 10 5601.2100 90 11.3 5601.2100 90 10 5601.2100 90 10 

--Of man-made fibres:

56012210 ---Cigarette filter tips 18.5 5601.2210 18.5 15.3 5601.2210 15.3 12 5601.2210 12 56012290 ---Other 18.5 5601.2290 18.5 15.3 5601.2290 15.3 12 5601.2290 12 

5601.2290 10 18.5 5601.2290 10 15.3 5601.2290 10 12 5601.2290 90 18.5 5601.2290 90 15.3 5601.2290 90 12 

56012900 --Other 15.5 5601.2900 15.5 12.8 5601.2900 12.8 10 5601.2900 10 

5601.2900 10 15.5 5601.2900 10 12.8 5601.2900 10 10 5601.2900 90 15.5 5601.2900 90 12.8 5601.2900 90 10 

56013000 -Textile flock and dust and mill neps 15.5 5601.3000 15.5 12.8 5601.3000 12.8 10 5601.3000 10 

5601.3000 10 15.5 5601.3000 10 12.8 5601.3000 10 10 5601.3000 90 15.5 5601.3000 90 12.8 5601.3000 90 10 

5602 Felt, whether or not impregnated, coated 56.02 56.02 56.02 56021000 -Needleloom felt and stitch-bonded fibre 15.5 5602.1000 15.5 12.8 5602.1000 12.8 10 5602.1000 10 

5602.1000 10 15.5 5602.1000 10 12.8 5602.1000 10 10 5602.1000 90 15.5 5602.1000 90 12.8 5602.1000 90 10 

-Other felt, not impregnated, coated, 

56022100 --Of wool or fine animal hair 15.5 5602.2100 15.5 12.8 5602.2100 12.8 10 5602.2100 10 56022900 --Of other textile materials 15.5 5602.2900 15.5 12.8 5602.2900 12.8 10 5602.2900 10 56029000 -Other 15.5 5602.9000 15.5 12.8 5602.9000 12.8 10 5602.9000 10 

5602.9000 10 15.5 5602.9000 10 12.8 5602.9000 10 10 5602.9000 91 15.5 5602.9000 91 12.8 5602.9000 91 10 5602.9000 99 15.5 5602.9000 99 12.8 5602.9000 99 10 

5603 Nonwovens, whether or not impregnated, 56.03 56.03 56.03 

-Of man-made filaments:--Weighing not more than 25 g/m2

56031110 ---Impregnated, coated, covered or 15.5 5603.1110 15.5 12.8 5603.1110 12.8 10 5603.1110 10 56031190 ---Other 16.7 5603.1190 16.7 13.3 5603.1190 13.3 10 5603.1190 10 

--Weighing more than 25 g/m2 but not more 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

56031210 ---Impregnated, coated, covered or 15.5 5603.1210 15.5 12.8 5603.1210 12.8 10 5603.1210 10 56031290 ---Other 16.7 5603.1290 16.7 13.3 5603.1290 13.3 10 5603.1290 10 

--Weighing more than 70 g/m2 but not more 

56031310 ---Impregnated, coated, covered or 15.5 5603.1310 15.5 12.8 5603.1310 12.8 10 5603.1310 10 56031390 ---Other 16.7 5603.1390 16.7 13.3 5603.1390 13.3 10 5603.1390 10 

--Weighing more than 150 g/m2

56031410 ---Impregnated, coated, covered or 15.5 5603.1410 15.5 12.8 5603.1410 12.8 10 5603.1410 10 56031490 ---Other 16.7 5603.1490 16.7 13.3 5603.1490 13.3 10 5603.1490 10 

-Other:--Weighing not more than 25 g/m2:

56039110 ---Impregnated, coated, covered or 15.5 5603.9110 15.5 12.8 5603.9110 12.8 10 5603.9110 10 56039190 ---Other 11.3 5603.9190 11.3 10 5603.9190 10 10 5603.9190 10 

--Weighing more than 25 g/m2 but not more 

56039210 ---Impregnated, coated, covered or 15.5 5603.9210 15.5 12.8 5603.9210 12.8 10 5603.9210 10 56039290 ---Other 11.3 5603.9290 11.3 10 5603.9290 10 10 5603.9290 10 

--Weighing more than 70 g/m2 but not more 

56039310 ---Impregnated, coated, covered or 15.5 5603.9310 15.5 12.8 5603.9310 12.8 10 5603.9310 10 56039390 ---Other 11.3 5603.9390 11.3 10 5603.9390 10 10 5603.9390 10 

--Weighing more than 150 g/m2:

56039410 ---Impregnated, coated, covered or 15.5 5603.9410 15.5 12.8 5603.9410 12.8 10 5603.9410 10 

5603.9410 11 15.5 5603.9410 11 12.8 5603.9410 11 10 5603.9410 19 15.5 5603.9410 19 12.8 5603.9410 19 10 5603.9410 90 15.5 5603.9410 90 12.8 5603.9410 90 10 

56039490 ---Other 11.3 5603.9490 11.3 10 5603.9490 10 10 5603.9490 10 

5603.9490 11 11.3 5603.9490 11 10 5603.9490 11 10 5603.9490 19 11.3 5603.9490 19 10 5603.9490 19 10 5603.9490 90 11.3 5603.9490 90 10 5603.9490 90 10 

5604 Rubber thread and cord, textile covered; 56.04 56.04 56.04 56041000 -Rubber thread and cord, textile covered 11.3 5604.1000 11.3 8.1 5604.1000 8.1 5 5604.1000 5 56042000 -High tenacity yarn of polyesters, of nylon or 11.3 5604.2000 11.3 8.1 5604.2000 8.1 5 5604.2000 5 

5604.2000 11 11.3 5604.2000 11 8.1 5604.2000 11 55604.2000 19 11.3 5604.2000 19 8.1 5604.2000 19 55604.2000 91 11.3 5604.2000 91 8.1 5604.2000 91 55604.2000 99 11.3 5604.2000 99 8.1 5604.2000 99 5

56049000 -Other 11.3 5604.9000 11.3 8.1 5604.9000 8.1 5 5604.9000 5 

5604.9000 10 11.3 5604.9000 10 8.1 5604.9000 10 5 5604.9000 20 11.3 5604.9000 20 8.1 5604.9000 20 5 5604.9000 30 11.3 5604.9000 30 8.1 5604.9000 30 5 5604.9000 90 11.3 5604.9000 90 8.1 5604.9000 90 5 

5605 Metallised yarn, whether or not gimped, 56.05 56.05 56.05 56050000 Metallised yarn, whether or not gimped, 11.3 5605.0000 11.3 8.1 5605.0000 8.1 5 5605.0000 5 

5605.0000 10 11.3 5605.0000 10 8.1 5605.0000 10 5 5605.0000 90 11.3 5605.0000 90 8.1 5605.0000 90 5 

5606 Gimped yarn, and strip and the like of 56.06 56.06 56.06 56060000 Gimped yarn, and strip and the like of 11.3 5606.0000 11.3 8.1 5606.0000 8.1 5 5606.0000 5 5607 Twine, cordage, ropes and cables, whether 56.07 56.07 56.07 56071000 -Of jute or other textile bast fibres of 7.4 5607.1000 7.4 5 5607.1000 5 5 5607.1000 5 

-Of sisal or other textile fibres of the genus 

56072100 --Binder or baler twine 7.4 5607.2100 7.4 5 5607.2100 5 5 5607.2100 5 

5607.2100 10 7.4 5607.2100 10 5 5607.2100 10 5 5607.2100 90 7.4 5607.2100 90 5 5607.2100 90 5 

56072900 --Other 7.4 5607.2900 7.4 5 5607.2900 5 5 5607.2900 5 56073000 -Of abaca (Manila hemp or Musa textiles 5 5 5 

-Of polyethylene or polypropylene:

56074100 --Binder or baler twine 12.3 5607.4100 12.3 8.7 5607.4100 8.7 5 5607.4100 5 

5607.4100 10 12.3 5607.4100 10 8.7 5607.4100 10 5 5607.4100 90 12.3 5607.4100 90 8.7 5607.4100 90 5 

56074900 --Other 12.3 5607.4900 12.3 8.7 5607.4900 8.7 5 5607.4900 5 

5607.4900 10 12.3 5607.4900 10 8.7 5607.4900 10 5 5607.4900 20 12.3 5607.4900 20 8.7 5607.4900 20 5 5607.4900 90 12.3 5607.4900 90 8.7 5607.4900 90 5 

56075000 -Of other Synthetic fibres 12.3 5607.5000 12.3 8.7 5607.5000 8.7 5 5607.5000 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5607.5000 10 12.3 5607.5000 10 8.7 5607.5000 10 5 5607.5000 90 12.3 5607.5000 90 8.7 5607.5000 90 5 

56079000 -Other 5 8.7 5 

5607.9010 7.4 5607.9010 5 5607.9010 5 5607.9090 12.3 5607.9090 8.7 5607.9090 5 5607.9090 10 12.3 5607.9090 10 8.7 5607.9090 10 5 5607.9090 90 12.3 5607.9090 90 8.7 5607.9090 90 5 

5608 Knotted netting of twine, cordage or rope; 56.08 56.08 56.08 

-Of man-made textile materials:

56081100 --Made up fishing nets 12.4 5608.1100 12.4 10 5608.1100 10 10 5608.1100 10 

5608.1100 10 12.4 5608.1100 10 10 5608.1100 10 10 5608.1100 90 12.4 5608.1100 90 10 5608.1100 90 10 

56081900 --Other 15 5608.1900 15 12 5608.1900 12 12 5608.1900 12 

5608.1900 10 15 5608.1900 10 12 5608.1900 10 12 5608.1900 90 15 5608.1900 90 12 5608.1900 90 12 

56089000 -Other 13.4 5608.9000 13.4 10 5608.9000 10 10 5608.9000 10 

5608.9000 11 13.4 5608.9000 11 10 5608.9000 11 10 5608.9000 19 13.4 5608.9000 19 10 5608.9000 19 10 5608.9000 91 13.4 5608.9000 91 10 5608.9000 91 10 5608.9000 92 13.4 5608.9000 92 10 5608.9000 92 10 5608.9000 99 13.4 5608.9000 99 10 5608.9000 99 10 

5609 Articles of yarn, strip or the like of heading 56.09 56.09 56.09 56090000 Articles of yarn, strip or the like of heading 13.4 5609.0000 13.4 10 5609.0000 10 10 5609.0000 10 5701 Carpets and other textile floor coverings, 57.01 57.01 57.01 57011000 -Of wool or fine animal hair 19.5 5701.1000 19.5 16.8 5701.1000 16.8 14 5701.1000 14 

5701.1000 10 19.5 5701.1000 10 16.85701.1000 90 19.5 5701.1000 90 16.8

-Of other textile materials:

57019010 ---Of man-made textile materials 17.7 5701.9010 17.7 16 5701.9010 16 16 5701.9010 16 

5701.9010 10 17.7 5701.9010 10 165701.9010 90 17.7 5701.9010 90 16

57019020 ---Of silk 19.3 5701.9020 19.3 16.7 5701.9020 16.7 14 5701.9020 14 57019090 ---Other 19.5 5701.9090 19.5 16.8 5701.9090 16.8 14 5701.9090 14 

5701.9090 10 19.5 5701.9090 10 16.85701.9090 90 19.5 5701.9090 90 16.8

5702 Carpets and other textile floor coverings, 57.02 57.02 57.02 57021000 -“Kelem”, “Schumack”, “Karamanie” and 19.5 5702.1000 19.5 16.8 5702.1000 16.8 14 5702.1000 14 

5702.1000 11 19.5 5702.1000 11 16.85702.1000 12 19.5 5702.1000 12 16.85702.1000 13 19.5 5702.1000 13 16.85702.1000 90 19.5 5702.1000 90 16.8

57022000 -Floor coverings of coconut fibres (coir) 16.8 5702.2000 16.8 14 5702.2000 14 14 5702.2000 14 

-Other, of pile construction, not made up:

57023100 --Of wool or fine animal hair 17.2 5702.3100 17.2 13.5 5702.3100 13.5 10 5702.3100 10 57023200 --Of man-made textile materials 19 5702.3200 19 16 5702.3200 16 16 5702.3200 16 57023900 --Of other textile materials 19.5 5702.3900 19.5 16.8 5702.3900 16.8 14 5702.3900 14 

5702.3900 10 19.5 5702.3900 10 16.85702.3900 20 19.5 5702.3900 20 16.85702.3900 90 19.5 5702.3900 90 16.8

-Other, of pile construction, made up:

57024100 --Of wool or fine animal hair 17.2 5702.4100 17.2 13.5 5702.4100 13.5 10 5702.4100 10 57024200 --Of man-made textile materials 17.2 5702.4200 17.2 13.5 5702.4200 13.5 10 5702.4200 10 57024900 --Of other textile materials 19.5 5702.4900 19.5 16.8 5702.4900 16.8 14 5702.4900 14 

5702.4900 10 19.5 5702.4900 10 16.85702.4900 20 19.5 5702.4900 20 16.85702.4900 90 19.5 5702.4900 90 16.8

-Other, not of pile construction, not made 

57025100 --Of wool or fine animal hair 19.5 5702.5100 19.5 16.8 5702.5100 16.8 14 5702.5100 14 57025200 --Of man-made textile materials 19 5702.5200 19 16 5702.5200 16 16 5702.5200 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

57025900 --Of other textile materials 19.5 5702.5900 19.5 16.8 5702.5900 16.8 14 5702.5900 14 

5702.5900 10 19.5 5702.5900 10 16.85702.5900 20 19.5 5702.5900 20 16.85702.5900 90 19.5 5702.5900 90 16.8

-Other, not of pile construction, made up:

57029100 --Of wool or fine animal hair 19.5 5702.9100 19.5 16.8 5702.9100 16.8 14 5702.9100 14 

5702.9100 10 19.5 5702.9100 10 16.85702.9100 90 19.5 5702.9100 90 16.8

57029200 --Of man-made textile materials 19 5702.9200 19 16 5702.9200 16 16 5702.9200 16 57029900 --Of other textile materials 19.5 5702.9900 19.5 16.8 5702.9900 16.8 14 5702.9900 14 

5702.9900 10 19.5 5702.9900 10 16.85702.9900 20 19.5 5702.9900 20 16.85702.9900 90 19.5 5702.9900 90 16.8

5703 Carpets and other textile floor coverings, 57.03 57.03 57.03 57031000 -Of wool or fine animal hair 19.5 5703.1000 19.5 16.8 5703.1000 16.8 14 5703.1000 14 57032000 -Of nylon or other polyamides 16.8 5703.2000 16.8 13.5 5703.2000 13.5 10 5703.2000 10 57033000 -Of other man-made textile materials 16.8 5703.3000 16.8 13.5 5703.3000 13.5 10 5703.3000 10 57039000 -Of other textile materials 17.2 5703.9000 17.2 14 5703.9000 14 14 5703.9000 14 5704 Carpets and other textile floor coverings, of 57.04 57.04 57.04 57041000 -Tiles, having a maximum surface area of 16.3 5704.1000 16.3 14 5704.1000 14 14 5704.1000 14 

5704.1000 10 16.3 5704.1000 10 145704.1000 90 16.3 5704.1000 90 14

57049000 -Other 17.2 5704.9000 17.2 13.5 5704.9000 13.5 10 5704.9000 10 

5704.9000 10 17.2 5704.9000 10 13.55704.9000 90 17.2 5704.9000 90 13.5

5705 Other carpets and other textile floor 57.05 57.05 57.05 57050010 ---Of wool or fine animal hair 19.5 5705.0010 19.5 16.8 5705.0010 16.8 14 5705.0010 14 57050020 ---Of man-made textile materials 17.2 5705.0020 17.2 13.5 5705.0020 13.5 10 5705.0020 10 57050090 ---Other 19.5 5705.0090 19.5 16.8 5705.0090 16.8 14 5705.0090 14 

5705.0090 10 19.5 5705.0090 10 16.85705.0090 90 19.5 5705.0090 90 16.8

5801 Woven pile fabrics and chenille fabrics, 58.01 58.01 58.01 58011000 -Of wool or fine animal hair 17.3 5801.1000 17.3 13.7 5801.1000 13.7 10 5801.1000 10 

-Of cotton:

58012100 --Uncut weft pile fabrics 13.8 5801.2100 13.8 12 5801.2100 12 12 5801.2100 12 

5801.2100 10 13.8 5801.2100 10 12 5801.2100 10 12 5801.2100 90 13.8 5801.2100 90 12 5801.2100 90 12 

58012200 --Cut corduroy 12.5 5801.2200 12.5 10 5801.2200 10 10 5801.2200 10 58012300 --Other weft pile fabrics 12.5 5801.2300 12.5 10 5801.2300 10 10 5801.2300 10 

5801.2300 10 12.5 5801.2300 10 10 5801.2300 10 10 5801.2300 90 12.5 5801.2300 90 10 5801.2300 90 10 

58012400 --Warp pile fabrics, èpinglè (uncut) 12.5 5801.2400 12.5 10 5801.2400 10 10 5801.2400 10 

5801.2400 10 12.5 5801.2400 10 10 5801.2400 10 10 5801.2400 90 12.5 5801.2400 90 10 5801.2400 90 10 

58012500 --Warp pile fabrics, cut 12.5 5801.2500 12.5 10 5801.2500 10 10 5801.2500 10 

5801.2500 10 12.5 5801.2500 10 10 5801.2500 10 10 5801.2500 90 12.5 5801.2500 90 10 5801.2500 90 10 

58012600 --Chenille fabrics 12.5 5801.2600 12.5 10 5801.2600 10 10 5801.2600 10 

5801.2600 10 12.5 5801.2600 10 10 5801.2600 10 10 5801.2600 90 12.5 5801.2600 90 10 5801.2600 90 10 

- Of man-made fibres:

58013100 --Uncut weft pile fabrics 17.3 5801.3100 17.3 13.7 5801.3100 13.7 10 5801.3100 10 58013200 --Cut corduroy 17.3 5801.3200 17.3 13.7 5801.3200 13.7 10 5801.3200 10 58013300 --Other weft pile fabrics 17.3 5801.3300 17.3 13.7 5801.3300 13.7 10 5801.3300 10 58013400 --Warp pile fabrics, èpinglè (uncut) 17.3 5801.3400 17.3 13.7 5801.3400 13.7 10 5801.3400 10 58013500 --Warp pile fabrics, cut 17.3 5801.3500 17.3 13.7 5801.3500 13.7 10 5801.3500 10 58013600 --Chenille fabrics 17.3 5801.3600 17.3 13.7 5801.3600 13.7 10 5801.3600 10 

-Of other textile materials:

58019010 ---Of silk or silk waste 17.3 5801.9010 17.3 13.7 5801.9010 13.7 10 5801.9010 10 58019090 ---Other 15.5 5801.9090 15.5 12.8 5801.9090 12.8 10 5801.9090 10 

5801.9090 10 15.5 5801.9090 10 12.8 5801.9090 10 10 5801.9090 90 15.5 5801.9090 90 12.8 5801.9090 90 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5802 Terry toweling and similar woven terry 58.02 58.02 58.02 

-Terry toweling and similar woven terry 

58021100 --Unbleached 13.8 5802.1100 13.8 12 5802.1100 12 12 5802.1100 12 58021900 --Other 12.5 5802.1900 12.5 10 5802.1900 10 10 5802.1900 10 

-Terry toweling and similar woven terry 

58022010 ---Of silk or silk waste 18.5 5802.2010 18.5 15.3 5802.2010 15.3 12 5802.2010 12 

5802.2010 10 18.5 5802.2010 10 15.3 5802.2010 10 12 5802.2010 90 18.5 5802.2010 90 15.3 5802.2010 90 12 

58022020 ---Of wool or fine animal hair 18.5 5802.2020 18.5 15.3 5802.2020 15.3 12 5802.2020 12 58022030 ---Of man-made fibres 19.5 5802.2030 19.5 16.8 5802.2030 16.8 14 5802.2030 14 58022090 ---Other 16.5 5802.2090 16.5 14.3 5802.2090 14.3 12 5802.2090 12 

-Tufted textile fabrics:

58023010 ---Of silk or silk waste 17.3 5802.3010 17.3 13.7 5802.3010 13.7 10 5802.3010 10 

5802.3010 10 17.3 5802.3010 10 13.7 5802.3010 10 10 5802.3010 90 17.3 5802.3010 90 13.7 5802.3010 90 10 

58023020 ---Of wool or fine animal hair 17.3 5802.3020 17.3 13.7 5802.3020 13.7 10 5802.3020 10 58023030 ---Of cotton or bast fibre 12.5 5802.3030 12.5 10 5802.3030 10 10 5802.3030 10 

5802.3030 10 12.5 5802.3030 10 10 5802.3030 10 10 5802.3030 90 12.5 5802.3030 90 10 5802.3030 90 10 

58023040 ---Of man-made fibres 17.3 5802.3040 17.3 13.7 5802.3040 13.7 10 5802.3040 10 58023090 ---Of other textile materials 15.5 5802.3090 15.5 12.8 5802.3090 12.8 10 5802.3090 10 5803 Gauze, other than narrow fabrics of heading 58.03 58.03 58.03 58031000 -Of cotton 12.5 5803.1000 12.5 10 5803.1000 10 10 5803.1000 10 

-Of other textile materials:

58039010 ---Of silk or silk waste 17.3 5803.9010 17.3 13.7 5803.9010 13.7 10 5803.9010 10 

5803.9010 10 17.3 5803.9010 10 13.7 5803.9010 10 105803.9010 90 17.3 5803.9010 90 13.7 5803.9010 90 10

58039020 ---Of man-made fibres 18.5 5803.9020 18.5 15.3 5803.9020 15.3 12 5803.9020 12 

5803.9020 11 18.5 5803.9020 11 15.3 5803.9020 11 125803.9020 19 18.5 5803.9020 19 15.3 5803.9020 19 125803.9020 91 18.5 5803.9020 91 15.3 5803.9020 91 125803.9020 99 18.5 5803.9020 99 15.3 5803.9020 99 12

58039090 ---Other 15.5 5803.9090 15.5 12.8 5803.9090 12.8 10 5803.9090 10 

5803.9090 11 15.5 5803.9090 11 12.8 5803.9090 11 105803.9090 19 15.5 5803.9090 19 12.8 5803.9090 19 105803.9090 21 15.5 5803.9090 21 12.8 5803.9090 21 105803.9090 29 15.5 5803.9090 29 12.8 5803.9090 29 10

5804 Tulles and other net fabrics, not including 58.04 58.04 58.04 

-Tulles and other net fabrics:

58041010 ---Of silk or silk waste 17.3 5804.1010 17.3 13.7 5804.1010 13.7 10 5804.1010 10 

5804.1010 10 17.3 5804.1010 10 13.7 5804.1010 10 10 5804.1010 90 17.3 5804.1010 90 13.7 5804.1010 90 10 

58041020 ---Of cotton 12.5 5804.1020 12.5 10 5804.1020 10 10 5804.1020 10 58041030 ---Of man-made fibres 18.5 5804.1030 18.5 15.3 5804.1030 15.3 12 5804.1030 12 58041090 ---Of other textile materials 15.5 5804.1090 15.5 12.8 5804.1090 12.8 10 5804.1090 10 

-Mechanically made lace:

58042100 --Of man-made fibres 17.3 5804.2100 17.3 13.7 5804.2100 13.7 10 5804.2100 10 

--Of other textile materials:

58042910 ---Of silk or silk waste 17.3 5804.2910 17.3 13.7 5804.2910 13.7 10 5804.2910 10 

5804.2910 10 17.3 5804.2910 10 13.7 5804.2910 10 10 5804.2910 90 17.3 5804.2910 90 13.7 5804.2910 90 10 

58042920 ---Of cotton 12.5 5804.2920 12.5 10 5804.2920 10 10 5804.2920 10 58042990 ---Other 15.5 5804.2990 15.5 12.8 5804.2990 12.8 10 5804.2990 10 58043000 -Hand-made lace 16.7 5804.3000 16.7 13.3 5804.3000 13.3 10 5804.3000 10 

5804.3000 11 16.7 5804.3000 11 13.3 5804.3000 11 10 5804.3000 19 16.7 5804.3000 19 13.3 5804.3000 19 10 5804.3000 20 16.7 5804.3000 20 13.3 5804.3000 20 10 5804.3000 90 16.7 5804.3000 90 13.3 5804.3000 90 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5805 Hand-woven tapestries of the type 58.05 58.05 58.05 58050010 ---Needle-worked tapestries 15 5805.0010 15 12 5805.0010 12 12 5805.0010 12 

5805.0010 10 15 5805.0010 10 12 5805.0010 10 12 5805.0010 20 15 5805.0010 20 12 5805.0010 20 12 5805.0010 30 15 5805.0010 30 12 5805.0010 30 12 5805.0010 90 15 5805.0010 90 12 5805.0010 90 12 

58050090 ---Other 16.5 5805.0090 16.5 14.3 5805.0090 14.3 12 5805.0090 12 

5805.0090 10 16.5 5805.0090 10 14.3 5805.0090 10 12 5805.0090 20 16.5 5805.0090 20 14.3 5805.0090 20 12 5805.0090 30 16.5 5805.0090 30 14.3 5805.0090 30 12 5805.0090 90 16.5 5805.0090 90 14.3 5805.0090 90 12 

5806 Narrow woven fabrics, other than goods of 58.06 58.06 58.06 

-Woven pile fabrics (including terry toweling 

58061010 ---Of cotton or bast fibres 12.5 5806.1010 12.5 10 5806.1010 10 10 5806.1010 10 

5806.1010 10 12.5 5806.1010 10 10 5806.1010 10 10 5806.1010 90 12.5 5806.1010 90 10 5806.1010 90 10 

58061090 ---Of Other textile materials 13.2 5806.1090 13.2 10 5806.1090 10 10 5806.1090 10 

5806.1090 10 13.2 5806.1090 10 10 5806.1090 10 10 5806.1090 20 13.2 5806.1090 20 10 5806.1090 20 10 5806.1090 30 13.2 5806.1090 30 10 5806.1090 30 10 5806.1090 90 13.2 5806.1090 90 10 5806.1090 90 10 

58062000 -Other woven fabrics, containing by weight 16.7 5806.2000 16.7 13.3 5806.2000 13.3 10 5806.2000 10 

-Other woven fabrics:

58063100 --Of cotton 12.5 5806.3100 12.5 10 5806.3100 10 10 5806.3100 10 58063200 --Of man-made fibres 17.3 5806.3200 17.3 13.7 5806.3200 13.7 10 5806.3200 10 

5806.3200 10 17.3 5806.3200 10 13.7 5806.3200 10 10 5806.3200 90 17.3 5806.3200 90 13.7 5806.3200 90 10 

--Of other textile materials:

58063910 ---Of silk or silk waste 17.3 5806.3910 17.3 13.7 5806.3910 13.7 10 5806.3910 10 58063920 ---Of wool or fine animal hair 17.3 5806.3920 17.3 13.7 5806.3920 13.7 10 5806.3920 10 58063990 ---Other 15.5 5806.3990 15.5 12.8 5806.3990 12.8 10 5806.3990 10 

5806.3990 10 15.5 5806.3990 10 12.8 5806.3990 10 10 5806.3990 90 15.5 5806.3990 90 12.8 5806.3990 90 10 

-Fabrics consisting of warp without weft 

58064010 ---Of cotton or bast fibres 12.5 5806.4010 12.5 10 5806.4010 10 10 5806.4010 10 58064090 ---Of other textile materials 15.5 5806.4090 15.5 12.8 5806.4090 12.8 10 5806.4090 10 5807 Labels, badges and similar articles of textile 58.07 58.07 58.07 58071000 -Woven 16.7 5807.1000 16.7 13.3 5807.1000 13.3 10 5807.1000 10 

5807.1000 10 16.7 5807.1000 10 13.3 5807.1000 10 10 5807.1000 20 16.7 5807.1000 20 13.3 5807.1000 20 10 5807.1000 90 16.7 5807.1000 90 13.3 5807.1000 90 10 

58079000 -Other 16.7 5807.9000 16.7 13.3 5807.9000 13.3 10 5807.9000 10 

5807.9000 10 16.7 5807.9000 10 13.3 5807.9000 10 10 5807.9000 20 16.7 5807.9000 20 13.3 5807.9000 20 10 5807.9000 90 16.7 5807.9000 90 13.3 5807.9000 90 10 

5808 Braids in the piece; ornamental trimmings in 58.08 58.08 58.08 58081000 -Braids in the piece 16.7 5808.1000 16.7 13.3 5808.1000 13.3 10 5808.1000 10 

5808.1000 10 16.7 5808.1000 10 13.3 5808.1000 10 10 5808.1000 20 16.7 5808.1000 20 13.3 5808.1000 20 10 5808.1000 90 16.7 5808.1000 90 13.3 5808.1000 90 10 

58089000 -Other 16.7 5808.9000 16.7 13.3 5808.9000 13.3 10 5808.9000 10 

5808.9000 10 16.7 5808.9000 10 13.3 5808.9000 10 10 5808.9000 90 16.7 5808.9000 90 13.3 5808.9000 90 10 

5809 Woven fabrics of metal thread and woven 58.09 58.09 58.09 58090010 ---Combined with cotton 15.5 5809.0010 15.5 12.8 5809.0010 12.8 10 5809.0010 10 58090020 ---Combined with manmade fibres 15.5 5809.0020 15.5 12.8 5809.0020 12.8 10 5809.0020 10 58090090 ---Other 15.5 5809.0090 15.5 12.8 5809.0090 12.8 10 5809.0090 10 5810 Embroidery in the piece, in strips or in 58.10 58.10 58.10 58101000 -Embroidery without visible ground 17.3 5810.1000 17.3 13.7 5810.1000 13.7 10 5810.1000 10 

-Other embroidery:

58109100 --Of cotton 16 5810.9100 16 13 5810.9100 13 10 5810.9100 10 58109200 --Of man-made fibres 17.3 5810.9200 17.3 13.7 5810.9200 13.7 10 5810.9200 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5810.9200 10 17.3 5810.9200 10 13.7 5810.9200 10 10 5810.9200 90 17.3 5810.9200 90 13.7 5810.9200 90 10 

58109900 --Of other textile materials 16 5810.9900 16 13 5810.9900 13 10 5810.9900 10 

5810.9900 10 16 5810.9900 10 13 5810.9900 10 10 5810.9900 90 16 5810.9900 90 13 5810.9900 90 10 

5811 Quilted textile products in the piece, 58.11 58.11 58.11 58110010 ---Of silk or silk waste 15.5 5811.0010 15.5 12.8 5811.0010 12.8 10 5811.0010 10 58110020 ---Of wool or fine animal hair 15.5 5811.0020 15.5 12.8 5811.0020 12.8 10 5811.0020 10 58110030 ---Of cotton 13.2 5811.0030 13.2 10 5811.0030 10 10 5811.0030 10 

5811.0030 10 13.2 5811.0030 10 10 5811.0030 10 10 5811.0030 90 13.2 5811.0030 90 10 5811.0030 90 10 

58110040 ---Of man-made fibres 16.5 5811.0040 16.5 14.3 5811.0040 14.3 12 5811.0040 12 58110090 ---Of other textile materials 15.5 5811.0090 15.5 12.8 5811.0090 12.8 10 5811.0090 10 5901 Textile fabrics coated with gum or 59.01 59.01 59.01 

-Textile fabrics coated with gum or 

59011010 ---Of cotton or bast fibres 13 5901.1010 13 10 5901.1010 10 10 5901.1010 10 

5901.1010 10 13 5901.1010 10 10 5901.1010 10 10 5901.1010 90 13 5901.1010 90 10 5901.1010 90 10 

59011020 ---Of man-made fibres 17.3 5901.1020 17.3 13.7 5901.1020 13.7 10 5901.1020 10 

5901.1020 10 17.3 5901.1020 10 13.7 5901.1020 10 10 5901.1020 90 17.3 5901.1020 90 13.7 5901.1020 90 10 

59011090 ---Other 17.3 5901.1090 17.3 13.7 5901.1090 13.7 10 5901.1090 10 

5901.1090 10 17.3 5901.1090 10 13.7 5901.1090 10 10 5901.1090 90 17.3 5901.1090 90 13.7 5901.1090 90 10 

-Other:

59019010 ---Prepared painting canvas 11.3 5901.9010 11.3 10 5901.9010 10 10 5901.9010 10 

5901.9010 10 11.3 5901.9010 10 10 5901.9010 10 10 5901.9010 20 11.3 5901.9010 20 10 5901.9010 20 10 5901.9010 30 11.3 5901.9010 30 10 5901.9010 30 10 5901.9010 90 11.3 5901.9010 90 10 5901.9010 90 10 

---Other:

59019091 ----Of cotton or bast fibres 12.6 5901.9091 12.6 10 5901.9091 10 10 5901.9091 10 

5901.9091 10 12.6 5901.9091 10 10 5901.9091 10 10 5901.9091 90 12.6 5901.9091 90 10 5901.9091 90 10 

59019092 ----Of man-made fibres 13 5901.9092 13 10 5901.9092 10 10 5901.9092 10 

5901.9092 10 13 5901.9092 10 10 5901.9092 10 10 5901.9092 90 13 5901.9092 90 10 5901.9092 90 10 

59019099 ----Other 13 5901.9099 13 10 5901.9099 10 10 5901.9099 10 

5901.9099 10 13 5901.9099 10 10 5901.9099 10 10 5901.9099 90 13 5901.9099 90 10 5901.9099 90 10 

5902 Tyre cord fabric of high tenacity yarn of 59.02 59.02 59.02 59021000 -Of nylon or other polyamides 11.7 5902.1000 11.7 10 5902.1000 10 10 5902.1000 10 59022000 -Of polyesters 11.7 5902.2000 11.7 10 5902.2000 10 10 5902.2000 10 59029000 -Other 11.7 5902.9000 11.7 10 5902.9000 10 10 5902.9000 10 5903 Textile fabrics impregnated, coated, 59.03 59.03 59.03 

-With polyvinyl chloride:

59031010 ---Insulating cloth or tape 10 5903.1010 10 10 5903.1010 10 10 5903.1010 10 

5903.1010 10 10 5903.1010 10 10 5903.1010 10 10 5903.1010 20 10 5903.1010 20 10 5903.1010 20 10 5903.1010 30 10 5903.1010 30 10 5903.1010 30 10 5903.1010 90 10 5903.1010 90 10 5903.1010 90 10 

59031020 ---Imitation leather 13 5903.1020 13 10 5903.1020 10 10 5903.1020 10 

5903.1020 10 13 5903.1020 10 10 5903.1020 10 10 5903.1020 20 13 5903.1020 20 10 5903.1020 20 10 5903.1020 30 13 5903.1020 30 10 5903.1020 30 10 5903.1020 40 13 5903.1020 40 10 5903.1020 40 10 5903.1020 90 13 5903.1020 90 10 5903.1020 90 10 

59031090 ---Other 13.2 5903.1090 13.2 10 5903.1090 10 10 5903.1090 10 

5903.1090 10 13.2 5903.1090 10 10 5903.1090 10 10 5903.1090 21 13.2 5903.1090 21 10 5903.1090 21 10 5903.1090 29 13.2 5903.1090 29 10 5903.1090 29 10 5903.1090 30 13.2 5903.1090 30 10 5903.1090 30 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5903.1090 40 13.2 5903.1090 40 10 5903.1090 40 10 5903.1090 90 13.2 5903.1090 90 10 5903.1090 90 10 

-With polyurethane:

59032010 ---Insulating cloth or tape 10 5903.2010 10 10 5903.2010 10 10 5903.2010 10 

5903.2010 10 10 5903.2010 10 10 5903.2010 10 10 5903.2010 20 10 5903.2010 20 10 5903.2010 20 10 5903.2010 30 10 5903.2010 30 10 5903.2010 30 10 5903.2010 90 10 5903.2010 90 10 5903.2010 90 10 

59032020 ---Imitation leather 13 5903.2020 13 10 5903.2020 10 10 5903.2020 10 

5903.2020 10 13 5903.2020 10 10 5903.2020 10 10 5903.2020 20 13 5903.2020 20 10 5903.2020 20 10 5903.2020 30 13 5903.2020 30 10 5903.2020 30 10 5903.2020 40 13 5903.2020 40 10 5903.2020 40 10 5903.2020 90 13 5903.2020 90 10 5903.2020 90 10 

59032090 ---Other 13.2 5903.2090 13.2 10 5903.2090 10 10 5903.2090 10 

5903.2090 10 13.2 5903.2090 10 10 5903.2090 10 10 5903.2090 21 13.2 5903.2090 21 10 5903.2090 21 10 5903.2090 29 13.2 5903.2090 29 10 5903.2090 29 10 5903.2090 30 13.2 5903.2090 30 10 5903.2090 30 10 5903.2090 41 13.2 5903.2090 41 10 5903.2090 41 10 5903.2090 49 13.2 5903.2090 49 10 5903.2090 49 10 5903.2090 90 13.2 5903.2090 90 10 5903.2090 90 10 

-Other:

59039010 ---Insulating cloth or tape 10 5903.9010 10 10 5903.9010 10 10 5903.9010 10 

5903.9010 10 10 5903.9010 10 10 5903.9010 10 10 5903.9010 20 10 5903.9010 20 10 5903.9010 20 10 5903.9010 30 10 5903.9010 30 10 5903.9010 30 10 5903.9010 90 10 5903.9010 90 10 5903.9010 90 10 

59039020 ---Imitation leather 13 5903.9020 13 10 5903.9020 10 10 5903.9020 10 

5903.9020 10 13 5903.9020 10 10 5903.9020 10 10 5903.9020 20 13 5903.9020 20 10 5903.9020 20 10 5903.9020 30 13 5903.9020 30 10 5903.9020 30 10 5903.9020 40 13 5903.9020 40 10 5903.9020 40 10 5903.9020 90 13 5903.9020 90 10 5903.9020 90 10 

59039090 ---Other 13.2 5903.9090 13.2 10 5903.9090 10 10 5903.9090 10 

5903.9090 10 13.2 5903.9090 10 10 5903.9090 10 10 5903.9090 21 13.2 5903.9090 21 10 5903.9090 21 10 5903.9090 29 13.2 5903.9090 29 10 5903.9090 29 10 5903.9090 30 13.2 5903.9090 30 10 5903.9090 30 10 5903.9090 41 13.2 5903.9090 41 10 5903.9090 41 10 5903.9090 49 13.2 5903.9090 49 10 5903.9090 49 10 5903.9090 90 13.2 5903.9090 90 10 5903.9090 90 10 

5904 Linoleum, whether or not cut to shape; floor 59.04 59.04 59.04 59041000 -Linoleum 14 5904.1000 14 14 5904.1000 14 14 5904.1000 14 

5904.9000 16.3 5904.9000 14 5904.9000 14 

-Other:

59049100 --With a base consisting of needleloom felt 14 14 14 59049200 --With other textile base 14 14 14 5905 Textile wall coverings: 59.05 59.05 59.05 59050000 Textile wall coverings 15.5 5905.0000 15.5 12.8 5905.0000 12.8 10 5905.0000 10 

5905.0000 11 15.5 5905.0000 11 12.8 5905.0000 11 10 5905.0000 19 15.5 5905.0000 19 12.8 5905.0000 19 10 5905.0000 20 15.5 5905.0000 20 12.8 5905.0000 20 10 5905.0000 31 15.5 5905.0000 31 12.8 5905.0000 31 10 5905.0000 39 15.5 5905.0000 39 12.8 5905.0000 39 10 5905.0000 90 15.5 5905.0000 90 12.8 5905.0000 90 10 

5906 Rubberised textile fabrics, other than those 59.06 59.06 59.06 

-Adhesive tape of a width not exceeding 20 

59061010 ---Insulating tape 10 5906.1010 10 10 5906.1010 10 10 5906.1010 10 59061090 ---Other 15.5 5906.1090 15.5 12.8 5906.1090 12.8 10 5906.1090 10 

-Other:

59069100 --Knitted or crocheted 15.5 5906.9100 15.5 12.8 5906.9100 12.8 10 5906.9100 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

5906.9100 10 15.5 5906.9100 10 12.8 5906.9100 10 10 5906.9100 90 15.5 5906.9100 90 12.8 5906.9100 90 10 

--Other:

59069910 ---Insulating cloth or tape 10 5906.9910 10 10 5906.9910 16 10 5906.9910 10 

5906.9910 10 10 5906.9910 10 16 5906.9910 10 10 5906.9910 20 10 5906.9910 20 16 5906.9910 20 10 5906.9910 31 10 5906.9910 31 16 5906.9910 31 10 5906.9910 39 10 5906.9910 39 16 5906.9910 39 10 5906.9910 90 10 5906.9910 90 16 5906.9910 90 10 

59069990 ---Other 16 5906.9990 16 13 5906.9990 13 10 5906.9990 10 

5906.9990 10 16 5906.9990 10 13 5906.9990 10 10 5906.9990 20 16 5906.9990 20 13 5906.9990 20 10 5906.9990 31 16 5906.9990 31 13 5906.9990 31 10 5906.9990 39 16 5906.9990 39 13 5906.9990 39 10 5906.9990 90 16 5906.9990 90 13 5906.9990 90 10 

5907 Textile fabrics otherwise impregnated, 59.07 59.07 59.07 59070010 ---Insulating cloth or tape 10 5907.0010 10 10 5907.0010 10 10 5907.0010 10 

5907.0010 10 10 5907.0010 10 10 5907.0010 10 10 5907.0010 20 10 5907.0010 20 10 5907.0010 20 10 5907.0010 30 10 5907.0010 30 10 5907.0010 30 10 5907.0010 90 10 5907.0010 90 10 5907.0010 90 10 

59070020 ---Painted canvas 10 5907.0020 10 10 5907.0020 10 10 5907.0020 10 

5907.0020 10 10 5907.0020 10 10 5907.0020 10 10 5907.0020 20 10 5907.0020 20 10 5907.0020 20 10 5907.0020 30 10 5907.0020 30 10 5907.0020 30 10 5907.0020 40 10 5907.0020 40 10 5907.0020 40 10 5907.0020 90 10 5907.0020 90 10 5907.0020 90 10 

59070090 ---Other 16.7 5907.0090 16.7 13.3 5907.0090 13.3 10 5907.0090 10 

5907.0090 10 16.7 5907.0090 10 13.3 5907.0090 10 10 5907.0090 20 16.7 5907.0090 20 13.3 5907.0090 20 10 5907.0090 30 16.7 5907.0090 30 13.3 5907.0090 30 10 5907.0090 40 16.7 5907.0090 40 13.3 5907.0090 40 10 5907.0090 90 16.7 5907.0090 90 13.3 5907.0090 90 10 

5908 Textile wicks, woven, plaited or knitted, for 59.08 59.08 59.08 59080000 Textile wicks, woven, plaited or knitted, for 10 5908.0000 10 10 5908.0000 10 10 5908.0000 10 5909 Textile hosepiping and similar textile tubing, 59.09 59.09 59.09 59090000 Textile hosepiping and similar textile tubing, 8 5909.0000 8 8 5909.0000 8 8 5909.0000 8 5910 Transmission or conveyor belts or belting, 59.10 59.10 59.10 59100000 Transmission or conveyor belts or belting, 8 5910.0000 8 8 5910.0000 8 8 5910.0000 8 5911 Textile products and articles, for technical 59.11 59.11 59.11 

-Textile fabrics, felt and felt-lined woven 

59111010 ---Narrow fabrics made of velvet 10 5911.1010 10 8 5911.1010 8 8 5911.1010 8 59111090 ---Other 8 5911.1090 8 8 5911.1090 8 8 5911.1090 8 59112000 -Bolting cloth, whether or not made up 8 5911.2000 8 8 5911.2000 8 8 5911.2000 8 

5911.2000 10 8 5911.2000 10 8 5911.2000 10 8 5911.2000 90 8 5911.2000 90 8 5911.2000 90 8 

-Textile fabrics and felts, endless or fitted 

59113100 --Weighing less than 650 g/m2 8 5911.3100 8 8 5911.3100 8 8 5911.3100 8 59113200 --Weighing 650 g/m2 or more 8 5911.3200 8 8 5911.3200 8 8 5911.3200 8 59114000 -Straining cloth of a kind used in oil presses 8 5911.4000 8 8 5911.4000 8 8 5911.4000 8 59119000 -Other 8 5911.9000 8 8 5911.9000 8 8 5911.9000 8 6001 Pile fabrics, including long pile fabrics and 60.01 60.01 60.01 60011000 -“Long pile” fabrics 16 6001.1000 16 13 6001.1000 13 10 6001.1000 10 

6001.1000 10 16 6001.1000 10 13 6001.1000 10 10 6001.1000 20 16 6001.1000 20 13 6001.1000 20 10 6001.1000 30 16 6001.1000 30 13 6001.1000 30 10 6001.1000 90 16 6001.1000 90 13 6001.1000 90 10 

-Looped pile fabrics:

60012100 --Of cotton 12.5 6001.2100 12.5 10 6001.2100 10 10 6001.2100 10 60012200 --Of man-made fibres 16 6001.2200 16 13 6001.2200 13 10 6001.2200 10 60012900 --Of other textile materials 18.5 6001.2900 18.5 15.3 6001.2900 15.3 12 6001.2900 12 

6001.2900 10 18.5 6001.2900 10 15.3 6001.2900 10 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6001.2900 90 18.5 6001.2900 90 15.3 6001.2900 90 12 

-Other:

60019100 --Of cotton 12.5 6001.9100 12.5 10 6001.9100 10 10 6001.9100 10 60019200 --Of man-made fibres 16 6001.9200 16 13 6001.9200 13 10 6001.9200 10 60019900 --Of other textile materials 18.5 6001.9900 18.5 15.3 6001.9900 15.3 12 6001.9900 12 

6001.9900 10 18.5 6001.9900 10 15.3 6001.9900 10 12 6001.9900 20 18.5 6001.9900 20 15.3 6001.9900 20 12 6001.9900 90 18.5 6001.9900 90 15.3 6001.9900 90 12 

6002 Other knitted or crocheted fabrics: 60.02 60.02 60.02 

-Of a width not exceeding 30 cm, containing 

60021010 ---Of cotton 10 10 10 60021090 ---Other 10 13 10 

-Other, of a width not exceeding 30 cm:

60022010 ---Of cotton 10 10 10 60022090 ---Other 10 13 10 

-Of a width exceeding 30 cm, containing by 

60023010 10 10 10 60023090 ---Other 10 13 10 

6002.4010 12.5 6002.4010 10 6002.4010 10 6002.4020 16 6002.4020 13 6002.4020 10 6002.4030 16 6002.4030 13 6002.4030 10 6002.4040 16 6002.4040 13 6002.4040 10 6002.4090 16 6002.4090 13 6002.4090 10 

-Other fabrics, warp knit (including those 

60024100 --Of wool or fine animal hair 12 15 12 60024200 --Of cotton 10 10 10 60024300 --Of man-made fibres 10 13 10 60024900 --Other 12 14.5 12 

6002.9010 12.5 6002.9010 10 6002.9010 10 6002.9020 16 6002.9020 13 6002.9020 10 6002.9030 16 6002.9030 13 6002.9030 10 6002.9040 16 6002.9040 13 6002.9040 10 6002.9090 16 6002.9090 13 6002.9090 10 

-Other:

60029100 --Of wool or fine animal hair 12 15 12 60029200 --Of cotton 10 10 10 60029300 --Of man-made fibres 10 13 10 60029900 --Other 12 12 12 

60.03 60.03 60.03 6003.1000 16 6003.1000 13 6003.1000 10 6003.2000 12.5 6003.2000 10 6003.2000 10 6003.3000 16 6003.3000 13 6003.3000 10 6003.4000 16 6003.4000 13 6003.4000 10 6003.9000 16 6003.9000 13 6003.9000 10 60.04 60.04 60.04 6004.1010 12.5 6004.1010 10 6004.1010 10 6004.1020 16 6004.1020 13 6004.1020 10 6004.1030 16 6004.1030 13 6004.1030 10 6004.1040 16 6004.1040 13 6004.1040 10 6004.1090 16 6004.1090 13 6004.1090 10 6004.9010 12.5 6004.9010 10 6004.9010 10 6004.9020 16 6004.9020 13 6004.9020 10 6004.9030 16 6004.9030 13 6004.9030 10 6004.9040 16 6004.9040 13 6004.9040 10 6004.9090 16 6004.9090 13 6004.9090 10 60.05 60.05 60.05 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6005.1000 18 6005.1000 15 6005.1000 126005.2100 12.5 6005.2100 10 6005.2100 10 6005.2200 12.5 6005.2200 10 6005.2200 10 6005.2300 12.5 6005.2300 10 6005.2300 10 6005.2400 12.5 6005.2400 10 6005.2400 10 6005.3100 16 6005.3100 13 6005.3100 10 6005.3200 16 6005.3200 13 6005.3200 10 6005.3300 16 6005.3300 13 6005.3300 10 6005.3400 16 6005.3400 13 6005.3400 10 6005.4100 16 6005.4100 13 6005.4100 10 6005.4200 16 6005.4200 13 6005.4200 10 6005.4300 16 6005.4300 13 6005.4300 10 6005.4400 16 6005.4400 13 6005.4400 10 6005.9000 17 6005.9000 14.5 6005.9000 1260.06 60.06 60.06 6006.1000 18 6006.1000 15 6006.1000 12 6006.2100 12.5 6006.2100 10 6006.2100 10 6006.2200 12.5 6006.2200 10 6006.2200 10 6006.2300 12.5 6006.2300 10 6006.2300 10 6006.2400 12.5 6006.2400 10 6006.2400 10 6006.3100 16 6006.3100 13 6006.3100 10 6006.3200 16 6006.3200 13 6006.3200 10 6006.3300 16 6006.3300 13 6006.3300 10 6006.3400 16 6006.3400 13 6006.3400 10 6006.4100 16 6006.4100 13 6006.4100 10 6006.4200 16 6006.4200 13 6006.4200 10 6006.4300 16 6006.4300 13 6006.4300 10 6006.4400 16 6006.4400 13 6006.4400 10 6006.9000 16 6006.9000 12 6006.9000 12 6006.9000 10 16 6006.9000 10 12 6006.9000 10 12 6006.9000 90 16 6006.9000 90 12 6006.9000 90 12 

6101 Men's or boys' overcoats, car-coats, capes, 61.01 61.01 61.01 61011000 -Of wool or fine animal hair 25 6101.1000 25 25 6101.1000 25 25 6101.1000 25 

6101.1000 10 25 6101.1000 10 25 6101.1000 10 256101.1000 21 25 6101.1000 21 25 6101.1000 21 256101.1000 29 25 6101.1000 29 25 6101.1000 29 256101.1000 30 25 6101.1000 30 25 6101.1000 30 25

61012000 -Of cotton 18.7 6101.2000 18.7 17.5 6101.2000 17.5 17.5 6101.2000 17.5 

6101.2000 10 18.7 6101.2000 10 17.5 6101.2000 10 17.5 6101.2000 21 18.7 6101.2000 21 17.5 6101.2000 21 17.5 6101.2000 29 18.7 6101.2000 29 17.5 6101.2000 29 17.5 6101.2000 30 18.7 6101.2000 30 17.5 6101.2000 30 17.5 

61013000 -Of man-made fibres 21.3 6101.3000 21.3 19.4 6101.3000 19.4 17.5 6101.3000 17.5 

6101.3000 11 21.3 6101.3000 11 19.4 6101.3000 11 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6101.3000 19 21.3 6101.3000 19 19.4 6101.3000 19 17.5 6101.3000 21 21.3 6101.3000 21 19.4 6101.3000 21 17.5 6101.3000 22 21.3 6101.3000 22 19.4 6101.3000 22 17.5 6101.3000 23 21.3 6101.3000 23 19.4 6101.3000 23 17.5 6101.3000 29 21.3 6101.3000 29 19.4 6101.3000 29 17.5 6101.3000 31 21.3 6101.3000 31 19.4 6101.3000 31 17.5 6101.3000 39 21.3 6101.3000 39 19.4 6101.3000 39 17.5 

61019000 -Of other textile materials 21.3 6101.9000 21.3 19.4 6101.9000 19.4 17.5 6101.9000 17.5 

6101.9000 11 21.3 6101.9000 11 19.4 6101.9000 11 17.56101.9000 14 21.3 6101.9000 14 19.4 6101.9000 14 17.56101.9000 15 21.3 6101.9000 15 19.4 6101.9000 15 17.56101.9000 21 21.3 6101.9000 21 19.4 6101.9000 21 17.56101.9000 22 21.3 6101.9000 22 19.4 6101.9000 22 17.56101.9000 23 21.3 6101.9000 23 19.4 6101.9000 23 17.56101.9000 29 21.3 6101.9000 29 19.4 6101.9000 29 17.56101.9000 31 21.3 6101.9000 31 19.4 6101.9000 31 17.56101.9000 32 21.3 6101.9000 32 19.4 6101.9000 32 17.56101.9000 33 21.3 6101.9000 33 19.4 6101.9000 33 17.56101.9000 39 21.3 6101.9000 39 19.4 6101.9000 39 17.56101.9000 41 21.3 6101.9000 41 19.4 6101.9000 41 17.56101.9000 42 21.3 6101.9000 42 19.4 6101.9000 42 17.56101.9000 43 21.3 6101.9000 43 19.4 6101.9000 43 17.56101.9000 49 21.3 6101.9000 49 19.4 6101.9000 49 17.5

6102 Women's or girls' overcoats, car-coats, 61.02 61.02 61.02 61021000 -Of wool or fine animal hair 25 6102.1000 25 25 6102.1000 25 25 6102.1000 25 

6102.1000 10 25 6102.1000 10 25 6102.1000 10 25 6102.1000 21 25 6102.1000 21 25 6102.1000 21 25 6102.1000 29 25 6102.1000 29 25 6102.1000 29 25 6102.1000 30 25 6102.1000 30 25 6102.1000 30 25 

61022000 -Of cotton 18.7 6102.2000 18.7 17.5 6102.2000 17.5 17.5 6102.2000 17.5 

6102.2000 10 18.7 6102.2000 10 17.5 6102.2000 10 17.5 6102.2000 21 18.7 6102.2000 21 17.5 6102.2000 21 17.5 6102.2000 29 18.7 6102.2000 29 17.5 6102.2000 29 17.5 6102.2000 30 18.7 6102.2000 30 17.5 6102.2000 30 17.5 

61023000 -Of man-made fibres 21.3 6102.3000 21.3 19.4 6102.3000 19.4 17.5 6102.3000 17.5 

6102.3000 11 21.3 6102.3000 11 19.4 6102.3000 11 17.5 6102.3000 19 21.3 6102.3000 19 19.4 6102.3000 19 17.5 6102.3000 21 21.3 6102.3000 21 19.4 6102.3000 21 17.5 6102.3000 22 21.3 6102.3000 22 19.4 6102.3000 22 17.5 6102.3000 23 21.3 6102.3000 23 19.4 6102.3000 23 17.5 6102.3000 29 21.3 6102.3000 29 19.4 6102.3000 29 17.5 6102.3000 31 21.3 6102.3000 31 19.4 6102.3000 31 17.5 6102.3000 39 21.3 6102.3000 39 19.4 6102.3000 39 17.5 

61029000 -Of other textile materials 21.7 6102.9000 21.7 20 6102.9000 20 20 6102.9000 20 

6102.9000 11 21.7 6102.9000 11 20 6102.9000 11 20 6102.9000 14 21.7 6102.9000 14 20 6102.9000 14 20 6102.9000 15 21.7 6102.9000 15 20 6102.9000 15 20 6102.9000 21 21.7 6102.9000 21 20 6102.9000 21 20 6102.9000 22 21.7 6102.9000 22 20 6102.9000 22 20 6102.9000 23 21.7 6102.9000 23 20 6102.9000 23 20 6102.9000 29 21.7 6102.9000 29 20 6102.9000 29 20 6102.9000 31 21.7 6102.9000 31 20 6102.9000 31 20 6102.9000 32 21.7 6102.9000 32 20 6102.9000 32 20 6102.9000 33 21.7 6102.9000 33 20 6102.9000 33 20 6102.9000 39 21.7 6102.9000 39 20 6102.9000 39 20 6102.9000 41 21.7 6102.9000 41 20 6102.9000 41 20 6102.9000 42 21.7 6102.9000 42 20 6102.9000 42 20 6102.9000 43 21.7 6102.9000 43 20 6102.9000 43 20 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6102.9000 49 21.7 6102.9000 49 20 6102.9000 49 20 

6103 Men's or boys' suits, ensembles, jackets, 61.03 61.03 61.03 

- Suits:

61031100 --Of wool or fine animal hair 25 6103.1100 25 25 6103.1100 25 25 6103.1100 25 61031200 --Of synthetic fibres 25 6103.1200 25 25 6103.1200 25 25 6103.1200 25 

6103.1200 10 25 6103.1200 10 25 6103.1200 10 256103.1200 90 25 6103.1200 90 25 6103.1200 90 25

61031900 --Of other textile materials 21.3 6103.1900 21.3 19.4 6103.1900 19.4 17.5 6103.1900 17.5 

6103.1900 11 21.3 6103.1900 11 19.4 6103.1900 11 17.56103.1900 19 21.3 6103.1900 19 19.4 6103.1900 19 17.56103.1900 20 21.3 6103.1900 20 19.4 6103.1900 20 17.56103.1900 30 21.3 6103.1900 30 19.4 6103.1900 30 17.56103.1900 41 21.3 6103.1900 41 19.4 6103.1900 41 17.56103.1900 42 21.3 6103.1900 42 19.4 6103.1900 42 17.56103.1900 43 21.3 6103.1900 43 19.4 6103.1900 43 17.56103.1900 49 21.3 6103.1900 49 19.4 6103.1900 49 17.5

-Ensembles:

61032100 --Of wool or fine animal hair 25 6103.2100 25 25 6103.2100 25 25 6103.2100 25 61032200 --Of cotton 20.3 6103.2200 20.3 20 6103.2200 20 20 6103.2200 20 61032300 --Of synthetic fibres 25 6103.2300 25 25 6103.2300 25 25 6103.2300 25 

6103.2300 10 25 6103.2300 10 25 6103.2300 10 25 6103.2300 90 25 6103.2300 90 25 6103.2300 90 25

61032900 --Of other textile materials 25 6103.2900 25 25 6103.2900 25 25 6103.2900 25 

6103.2900 10 25 6103.2900 10 25 6103.2900 10 256103.2900 20 25 6103.2900 20 25 6103.2900 20 256103.2900 31 25 6103.2900 31 25 6103.2900 31 256103.2900 32 25 6103.2900 32 25 6103.2900 32 256103.2900 33 25 6103.2900 33 25 6103.2900 33 256103.2900 34 25 6103.2900 34 25 6103.2900 34 256103.2900 35 25 6103.2900 35 25 6103.2900 35 25

-Jackets and blazers:

61033100 --Of wool or fine animal hair 20.5 6103.3100 20.5 18.3 6103.3100 18.3 16 6103.3100 16 61033200 --Of cotton 16 6103.3200 16 16 6103.3200 16 16 6103.3200 16 61033300 --Of synthetic fibres 21 6103.3300 21 19 6103.3300 19 19 6103.3300 19 

6103.3300 10 21 6103.3300 10 19 6103.3300 10 19 6103.3300 90 21 6103.3300 90 19 6103.3300 90 19 

61033900 --Of other textile materials 20.5 6103.3900 20.5 18.3 6103.3900 18.3 16 6103.3900 16 

6103.3900 10 20.5 6103.3900 10 18.3 6103.3900 10 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6103.3900 20 20.5 6103.3900 20 18.3 6103.3900 20 16 6103.3900 31 20.5 6103.3900 31 18.3 6103.3900 31 16 6103.3900 32 20.5 6103.3900 32 18.3 6103.3900 32 16 6103.3900 33 20.5 6103.3900 33 18.3 6103.3900 33 16 6103.3900 39 20.5 6103.3900 39 18.3 6103.3900 39 16 

-Trousers, bib and brace overalls, breeches 

61034100 --Of wool or fine animal hair 20.5 6103.4100 20.5 18.3 6103.4100 18.3 16 6103.4100 16 

6103.4100 10 20.5 6103.4100 10 18.3 6103.4100 10 16 6103.4100 20 20.5 6103.4100 20 18.3 6103.4100 20 16 6103.4100 90 20.5 6103.4100 90 18.3 6103.4100 90 16 

61034200 --Of cotton 17.7 6103.4200 17.7 16 6103.4200 16 16 6103.4200 16 

6103.4200 11 17.7 6103.4200 11 16 6103.4200 11 16 6103.4200 12 17.7 6103.4200 12 16 6103.4200 12 16 6103.4200 19 17.7 6103.4200 19 16 6103.4200 19 16 6103.4200 21 17.7 6103.4200 21 16 6103.4200 21 16 6103.4200 29 17.7 6103.4200 29 16 6103.4200 29 16 6103.4200 30 17.7 6103.4200 30 16 6103.4200 30 16 6103.4200 90 17.7 6103.4200 90 16 6103.4200 90 16 

61034300 --Of synthetic fibres 21.3 6103.4300 21.3 19.4 6103.4300 19.4 17.5 6103.4300 17.5 

6103.4300 10 21.3 6103.4300 10 19.4 6103.4300 10 17.5 6103.4300 21 21.3 6103.4300 21 19.4 6103.4300 21 17.5 6103.4300 29 21.3 6103.4300 29 19.4 6103.4300 29 17.5 6103.4300 91 21.3 6103.4300 91 19.4 6103.4300 91 17.5 6103.4300 92 21.3 6103.4300 92 19.4 6103.4300 92 17.5 6103.4300 93 21.3 6103.4300 93 19.4 6103.4300 93 17.5 6103.4300 94 21.3 6103.4300 94 19.4 6103.4300 94 17.5 6103.4300 99 21.3 6103.4300 99 19.4 6103.4300 99 17.5 

61034900 --Of other textile materials 20.5 6103.4900 20.5 18.3 6103.4900 18.3 16 6103.4900 16 

6103.4900 11 20.5 6103.4900 11 18.3 6103.4900 11 16 6103.4900 12 20.5 6103.4900 12 18.3 6103.4900 12 16 6103.4900 13 20.5 6103.4900 13 18.3 6103.4900 13 16 6103.4900 14 20.5 6103.4900 14 18.3 6103.4900 14 16 6103.4900 21 20.5 6103.4900 21 18.3 6103.4900 21 16 6103.4900 22 20.5 6103.4900 22 18.3 6103.4900 22 16 6103.4900 23 20.5 6103.4900 23 18.3 6103.4900 23 16 6103.4900 24 20.5 6103.4900 24 18.3 6103.4900 24 16 6103.4900 25 20.5 6103.4900 25 18.3 6103.4900 25 16 6103.4900 26 20.5 6103.4900 26 18.3 6103.4900 26 16 6103.4900 27 20.5 6103.4900 27 18.3 6103.4900 27 16 6103.4900 31 20.5 6103.4900 31 18.3 6103.4900 31 16 6103.4900 32 20.5 6103.4900 32 18.3 6103.4900 32 16 6103.4900 33 20.5 6103.4900 33 18.3 6103.4900 33 16 6103.4900 39 20.5 6103.4900 39 18.3 6103.4900 39 16 6103.4900 41 20.5 6103.4900 41 18.3 6103.4900 41 16 6103.4900 42 20.5 6103.4900 42 18.3 6103.4900 42 16 6103.4900 43 20.5 6103.4900 43 18.3 6103.4900 43 16 6103.4900 49 20.5 6103.4900 49 18.3 6103.4900 49 16 6103.4900 51 20.5 6103.4900 51 18.3 6103.4900 51 16 6103.4900 52 20.5 6103.4900 52 18.3 6103.4900 52 16 6103.4900 53 20.5 6103.4900 53 18.3 6103.4900 53 16 6103.4900 59 20.5 6103.4900 59 18.3 6103.4900 59 16 6103.4900 61 20.5 6103.4900 61 18.3 6103.4900 61 16 6103.4900 62 20.5 6103.4900 62 18.3 6103.4900 62 16 6103.4900 63 20.5 6103.4900 63 18.3 6103.4900 63 16 6103.4900 69 20.5 6103.4900 69 18.3 6103.4900 69 16 

6104 Women's or girls' suits, ensembles, jackets, 61.04 61.04 61.04 

-Suits:

61041100 --Of wool or fine animal hair 21.3 6104.1100 21.3 19.4 6104.1100 19.4 17.5 6104.1100 17.5 61041200 --Of cotton 18.7 6104.1200 18.7 17.5 6104.1200 17.5 17.5 6104.1200 17.5 61041300 --Of synthetic fibres 25 6104.1300 25 25 6104.1300 25 25 6104.1300 25 

6104.1300 10 25 6104.1300 10 25 6104.1300 10 25 6104.1300 90 25 6104.1300 90 25 6104.1300 90 25 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

61041900 --Of other textile materials 21.3 6104.1900 21.3 19.4 6104.1900 19.4 17.5 6104.1900 17.5 

6104.1900 10 21.3 6104.1900 10 19.4 6104.1900 10 17.56104.1900 21 21.3 6104.1900 21 19.4 6104.1900 21 17.56104.1900 29 21.3 6104.1900 29 19.4 6104.1900 29 17.56104.1900 91 21.3 6104.1900 91 19.4 6104.1900 91 17.56104.1900 92 21.3 6104.1900 92 19.4 6104.1900 92 17.56104.1900 93 21.3 6104.1900 93 19.4 6104.1900 93 17.56104.1900 99 21.3 6104.1900 99 19.4 6104.1900 99 17.5

-Ensembles:

61042100 --Of wool or fine animal hair 21.3 6104.2100 21.3 19.4 6104.2100 19.4 17.5 6104.2100 17.5 

6104.2100 10 21.3 6104.2100 10 19.4 6104.2100 10 17.56104.2100 90 21.3 6104.2100 90 19.4 6104.2100 90 17.5

61042200 --Of cotton 18.7 6104.2200 18.7 17.5 6104.2200 17.5 17.5 6104.2200 17.5 

61042300 --Of synthetic fibres 25 6104.2300 25 25 6104.2300 25 25 6104.2300 25 

6104.2300 10 25 6104.2300 10 25 6104.2300 10 25 6104.2300 90 25 6104.2300 90 25 6104.2300 90 25

61042900 --Of other textile materials 21.7 6104.2900 21.7 18.5 6104.2900 18.5 15 6104.2900 15 

6104.2900 10 21.7 6104.2900 10 18.5 6104.2900 10 156104.2900 20 21.7 6104.2900 20 18.5 6104.2900 20 156104.2900 31 21.7 6104.2900 31 18.5 6104.2900 31 156104.2900 32 21.7 6104.2900 32 18.5 6104.2900 32 156104.2900 33 21.7 6104.2900 33 18.5 6104.2900 33 156104.2900 39 21.7 6104.2900 39 18.5 6104.2900 39 15

-Jackets and blazers:

61043100 --Of wool or fine animal hair 20.5 6104.3100 20.5 18.3 6104.3100 18.3 16 6104.3100 16 

6104.3100 10 20.5 6104.3100 10 18.3 6104.3100 10 16 6104.3100 90 20.5 6104.3100 90 18.3 6104.3100 90 16 

61043200 --Of cotton 17.7 6104.3200 17.7 16 6104.3200 16 16 6104.3200 16 

6104.3200 10 17.7 6104.3200 10 16 6104.3200 10 16 6104.3200 90 17.7 6104.3200 90 16 6104.3200 90 16 

61043300 --Of synthetic fibres 21 6104.3300 21 19 6104.3300 19 19 6104.3300 19 

6104.3300 11 21 6104.3300 11 19 6104.3300 11 19 6104.3300 19 21 6104.3300 19 19 6104.3300 19 19 6104.3300 91 21 6104.3300 91 19 6104.3300 91 19 6104.3300 99 21 6104.3300 99 19 6104.3300 99 19 

61043900 --Of other textile materials 20.5 6104.3900 20.5 18.3 6104.3900 18.3 16 6104.3900 16 

6104.3900 11 20.5 6104.3900 11 18.3 6104.3900 11 16 6104.3900 19 20.5 6104.3900 19 18.3 6104.3900 19 16 6104.3900 21 20.5 6104.3900 21 18.3 6104.3900 21 16 6104.3900 29 20.5 6104.3900 29 18.3 6104.3900 29 16 6104.3900 31 20.5 6104.3900 31 18.3 6104.3900 31 16 6104.3900 32 20.5 6104.3900 32 18.3 6104.3900 32 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6104.3900 33 20.5 6104.3900 33 18.3 6104.3900 33 16 6104.3900 39 20.5 6104.3900 39 18.3 6104.3900 39 16 6104.3900 41 20.5 6104.3900 41 18.3 6104.3900 41 16 6104.3900 42 20.5 6104.3900 42 18.3 6104.3900 42 16 6104.3900 43 20.5 6104.3900 43 18.3 6104.3900 43 16 6104.3900 49 20.5 6104.3900 49 18.3 6104.3900 49 16 

-Dresses:

61044100 --Of wool or fine animal hair 20.5 6104.4100 20.5 18.3 6104.4100 18.3 16 6104.4100 16 61044200 --Of cotton 17.7 6104.4200 17.7 16 6104.4200 16 16 6104.4200 16 61044300 --Of synthetic fibres 21.3 6104.4300 21.3 19.4 6104.4300 19.4 17.5 6104.4300 17.5 

6104.4300 10 21.3 6104.4300 10 19.4 6104.4300 10 17.5 6104.4300 90 21.3 6104.4300 90 19.4 6104.4300 90 17.5 

61044400 --Of artificial fibres 20.5 6104.4400 20.5 18.3 6104.4400 18.3 16 6104.4400 16 

6104.4400 10 20.5 6104.4400 10 18.3 6104.4400 10 16 6104.4400 90 20.5 6104.4400 90 18.3 6104.4400 90 16 

61044900 --Of other textile materials 20.5 6104.4900 20.5 18.3 6104.4900 18.3 16 6104.4900 16 

6104.4900 10 20.5 6104.4900 10 18.3 6104.4900 10 16 6104.4900 91 20.5 6104.4900 91 18.3 6104.4900 91 16 6104.4900 92 20.5 6104.4900 92 18.3 6104.4900 92 16 6104.4900 93 20.5 6104.4900 93 18.3 6104.4900 93 16 6104.4900 99 20.5 6104.4900 99 18.3 6104.4900 99 16 

-Skirts and divided skirts:

61045100 --Of wool or fine animal hair 19.5 6104.5100 19.5 16.8 6104.5100 16.8 14 6104.5100 14 61045200 --Of cotton 16.3 6104.5200 16.3 14 6104.5200 14 14 6104.5200 14 61045300 --Of synthetic fibres 20.5 6104.5300 20.5 18.3 6104.5300 18.3 16 6104.5300 16 

6104.5300 10 20.5 6104.5300 10 18.3 6104.5300 10 16 6104.5300 90 20.5 6104.5300 90 18.3 6104.5300 90 16 

61045900 --Of other textile materials 19.5 6104.5900 19.5 16.8 6104.5900 16.8 14 6104.5900 14 

6104.5900 10 19.5 6104.5900 10 16.8 6104.5900 10 14 6104.5900 21 19.5 6104.5900 21 16.8 6104.5900 21 14 6104.5900 29 19.5 6104.5900 29 16.8 6104.5900 29 14 6104.5900 91 19.5 6104.5900 91 16.8 6104.5900 91 14 6104.5900 92 19.5 6104.5900 92 16.8 6104.5900 92 14 6104.5900 93 19.5 6104.5900 93 16.8 6104.5900 93 14 6104.5900 99 19.5 6104.5900 99 16.8 6104.5900 99 14 

-Trousers, bib and brace overalls, breeches 

61046100 --Of wool or fine animal hair 20.5 6104.6100 20.5 18.3 6104.6100 18.3 16 6104.6100 16 

6104.6100 10 20.5 6104.6100 10 18.3 6104.6100 10 16 6104.6100 20 20.5 6104.6100 20 18.3 6104.6100 20 16 6104.6100 90 20.5 6104.6100 90 18.3 6104.6100 90 16 

61046200 --Of cotton 17.7 6104.6200 17.7 16 6104.6200 16 16 6104.6200 16 

6104.6200 10 17.7 6104.6200 10 16 6104.6200 10 16 6104.6200 20 17.7 6104.6200 20 16 6104.6200 20 16 6104.6200 30 17.7 6104.6200 30 16 6104.6200 30 16 6104.6200 40 17.7 6104.6200 40 16 6104.6200 40 16 6104.6200 50 17.7 6104.6200 50 16 6104.6200 50 16 6104.6200 90 17.7 6104.6200 90 16 6104.6200 90 16 

61046300 --Of synthetic fibres 21.3 6104.6300 21.3 19.4 6104.6300 19.4 17.5 6104.6300 17.5 

6104.6300 10 21.3 6104.6300 10 19.4 6104.6300 10 17.5 6104.6300 21 21.3 6104.6300 21 19.4 6104.6300 21 17.5 6104.6300 29 21.3 6104.6300 29 19.4 6104.6300 29 17.5 6104.6300 91 21.3 6104.6300 91 19.4 6104.6300 91 17.5 6104.6300 92 21.3 6104.6300 92 19.4 6104.6300 92 17.5 6104.6300 99 21.3 6104.6300 99 19.4 6104.6300 99 17.5 

61046900 --Of other textile materials 16 6104.6900 16 16 6104.6900 16 16 6104.6900 16 

6104.6900 11 16 6104.6900 11 16 6104.6900 11 16 6104.6900 12 16 6104.6900 12 16 6104.6900 12 16 6104.6900 13 16 6104.6900 13 16 6104.6900 13 16 6104.6900 19 16 6104.6900 19 16 6104.6900 19 16 6104.6900 21 16 6104.6900 21 16 6104.6900 21 16 6104.6900 22 16 6104.6900 22 16 6104.6900 22 16 6104.6900 23 16 6104.6900 23 16 6104.6900 23 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6104.6900 24 16 6104.6900 24 16 6104.6900 24 16 6104.6900 29 16 6104.6900 29 16 6104.6900 29 16 6104.6900 31 16 6104.6900 31 16 6104.6900 31 16 6104.6900 32 16 6104.6900 32 16 6104.6900 32 16 6104.6900 33 16 6104.6900 33 16 6104.6900 33 16 6104.6900 39 16 6104.6900 39 16 6104.6900 39 16 6104.6900 41 16 6104.6900 41 16 6104.6900 41 16 6104.6900 42 16 6104.6900 42 16 6104.6900 42 16 6104.6900 43 16 6104.6900 43 16 6104.6900 43 16 6104.6900 49 16 6104.6900 49 16 6104.6900 49 16 6104.6900 51 16 6104.6900 51 16 6104.6900 51 16 6104.6900 52 16 6104.6900 52 16 6104.6900 52 16 6104.6900 53 16 6104.6900 53 16 6104.6900 53 16 6104.6900 59 16 6104.6900 59 16 6104.6900 59 16 6104.6900 61 16 6104.6900 61 16 6104.6900 61 16 6104.6900 62 16 6104.6900 62 16 6104.6900 62 16 6104.6900 63 16 6104.6900 63 16 6104.6900 63 16 6104.6900 69 16 6104.6900 69 16 6104.6900 69 16 

6105 Men's or boys' shirts, knitted or crocheted: 61.05 61.05 61.05 61051000 -Of cotton 17.7 6105.1000 17.7 16 6105.1000 16 16 6105.1000 16 

6105.1000 11 17.7 6105.1000 11 16 6105.1000 11 16 6105.1000 19 17.7 6105.1000 19 16 6105.1000 19 16 6105.1000 91 17.7 6105.1000 91 16 6105.1000 91 16 6105.1000 99 17.7 6105.1000 99 16 6105.1000 99 16 

61052000 -Of man-made fibres 21.3 6105.2000 21.3 19.4 6105.2000 19.4 17.5 6105.2000 17.5 

6105.2000 11 21.3 6105.2000 11 19.4 6105.2000 11 17.5 6105.2000 19 21.3 6105.2000 19 19.4 6105.2000 19 17.5 6105.2000 21 21.3 6105.2000 21 19.4 6105.2000 21 17.5 6105.2000 29 21.3 6105.2000 29 19.4 6105.2000 29 17.5 6105.2000 91 21.3 6105.2000 91 19.4 6105.2000 91 17.5 6105.2000 99 21.3 6105.2000 99 19.4 6105.2000 99 17.5 

61059000 -Of other textile materials 20.5 6105.9000 20.5 18.3 6105.9000 18.3 16 6105.9000 16 

6105.9000 11 20.5 6105.9000 11 18.3 6105.9000 11 16 6105.9000 19 20.5 6105.9000 19 18.3 6105.9000 19 16 6105.9000 21 20.5 6105.9000 21 18.3 6105.9000 21 16 6105.9000 29 20.5 6105.9000 29 18.3 6105.9000 29 16 6105.9000 31 20.5 6105.9000 31 18.3 6105.9000 31 16 6105.9000 32 20.5 6105.9000 32 18.3 6105.9000 32 16 6105.9000 33 20.5 6105.9000 33 18.3 6105.9000 33 16 6105.9000 39 20.5 6105.9000 39 18.3 6105.9000 39 16 6105.9000 41 20.5 6105.9000 41 18.3 6105.9000 41 16 6105.9000 42 20.5 6105.9000 42 18.3 6105.9000 42 16 6105.9000 43 20.5 6105.9000 43 18.3 6105.9000 43 16 6105.9000 49 20.5 6105.9000 49 18.3 6105.9000 49 16 

6106 Women's or girls' blouses, shirts and shirt- 61.06 61.06 61.06 61061000 -Of cotton 17.7 6106.1000 17.7 16 6106.1000 16 16 6106.1000 16 

6106.1000 10 17.7 6106.1000 10 16 6106.1000 10 16 6106.1000 90 17.7 6106.1000 90 16 6106.1000 90 16 

61062000 -Of man-made fibres 21.3 6106.2000 21.3 19.4 6106.2000 19.4 17.5 6106.2000 17.5 

6106.2000 10 21.3 6106.2000 10 19.4 6106.2000 10 17.5 6106.2000 20 21.3 6106.2000 20 19.4 6106.2000 20 17.5 6106.2000 90 21.3 6106.2000 90 19.4 6106.2000 90 17.5 

61069000 -Of other textile materials 20.5 6106.9000 20.5 18.3 6106.9000 18.3 16 6106.9000 16 

6106.9000 10 20.5 6106.9000 10 18.3 6106.9000 10 16 6106.9000 20 20.5 6106.9000 20 18.3 6106.9000 20 16 6106.9000 31 20.5 6106.9000 31 18.3 6106.9000 31 16 6106.9000 32 20.5 6106.9000 32 18.3 6106.9000 32 16 6106.9000 33 20.5 6106.9000 33 18.3 6106.9000 33 16 6106.9000 39 20.5 6106.9000 39 18.3 6106.9000 39 16 

6107 Men's or boys' underpants, briefs, 61.07 61.07 61.07 

-Underpants and briefs:

61071100 --Of cotton 16.3 6107.1100 16.3 14 6107.1100 14 14 6107.1100 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

61071200 --Of man-made fibres 19 6107.1200 19 16 6107.1200 16 16 6107.1200 16 61071900 --Of other textile materials 14 16.8 14 

6107.1910 19.5 6107.1910 16.8 6107.1910 14 6107.1910 10 19.5 6107.1910 10 16.8 6107.1910 10 14 6107.1910 90 19.5 6107.1910 90 16.8 6107.1910 90 14 6107.1990 19.5 6107.1990 16.8 6107.1990 14 6107.1990 10 19.5 6107.1990 10 16.8 6107.1990 10 14 6107.1990 90 19.5 6107.1990 90 16.8 6107.1990 90 14 

-Nightshirts and pyjamas:

61072100 --Of cotton 16.3 6107.2100 16.3 14 6107.2100 14 14 6107.2100 14 61072200 --Of man-made fibres 19 6107.2200 19 16 6107.2200 16 16 6107.2200 16 61072900 --Of other textile materials 14 16.8 14 

6107.2910 19.5 6107.2910 16.8 6107.2910 14 6107.2910 10 19.5 6107.2910 10 16.8 6107.2910 10 14 6107.2910 90 19.5 6107.2910 90 16.8 6107.2910 90 14 6107.2990 19.5 6107.2990 16.8 6107.2990 14 6107.2990 10 19.5 6107.2990 10 16.8 6107.2990 10 14 6107.2990 90 19.5 6107.2990 90 16.8 6107.2990 90 14 

-Other:

61079100 --Of cotton 16.3 6107.9100 16.3 14 6107.9100 14 14 6107.9100 14 

6107.9100 10 16.3 6107.9100 10 14 6107.9100 10 14 6107.9100 90 16.3 6107.9100 90 14 6107.9100 90 14 

61079200 --Of man-made fibres 19 6107.9200 19 16 6107.9200 16 16 6107.9200 16 

6107.9200 10 19 6107.9200 10 16 6107.9200 10 166107.9200 90 19 6107.9200 90 16 6107.9200 90 16

61079900 --Of other textile materials 19.5 6107.9900 19.5 16.8 6107.9900 16.8 14 6107.9900 14 

6107.9900 10 19.5 6107.9900 10 16.8 6107.9900 10 146107.9900 20 19.5 6107.9900 20 16.8 6107.9900 20 146107.9900 90 19.5 6107.9900 90 16.8 6107.9900 90 14

6108 Women's or girls' slips, petticoats, briefs, 61.08 61.08 61.08 

-Slips and petticoats:

61081100 --Of man-made fibres 19 6108.1100 19 16 6108.1100 16 16 6108.1100 16 

--Of other textile materials:

61081910 ---Of cotton 16.3 6108.1910 16.3 14 6108.1910 14 14 6108.1910 14 

6108.1920 19.5 6108.1920 16.8 6108.1920 14 6108.1920 10 19.5 6108.1920 10 16.8 6108.1920 10 14 6108.1920 90 19.5 6108.1920 90 16.8 6108.1920 90 14 

61081990 ---Other 19.5 6108.1990 19.5 16.8 6108.1990 16.8 14 6108.1990 14 

-Briefs and panties:

61082100 --Of cotton 16.3 6108.2100 16.3 14 6108.2100 14 14 6108.2100 14 61082200 --Of man-made fibres 19 6108.2200 19 16 6108.2200 16 16 6108.2200 16 

6108.2200 10 19 6108.2200 10 16 6108.2200 10 16 6108.2200 90 19 6108.2200 90 16 6108.2200 90 16 

61082900 --Of other textile materials 14 16.8 14 

6108.2910 19.5 6108.2910 16.8 6108.2910 14 6108.2910 10 19.5 6108.2910 10 16.8 6108.2910 10 14 6108.2910 90 19.5 6108.2910 90 16.8 6108.2910 90 14 6108.2990 19.5 6108.2990 16.8 6108.2990 14 6108.2990 10 19.5 6108.2990 10 16.8 6108.2990 10 14 6108.2990 90 19.5 6108.2990 90 16.8 6108.2990 90 14 

-Nightdresses and pyjamas:

61083100 --Of cotton 16.3 6108.3100 16.3 14 6108.3100 14 14 6108.3100 14 61083200 --Of man-made fibres 19 6108.3200 19 16 6108.3200 16 16 6108.3200 16 61083900 --Of other textile materials 14 16.8 14 

6108.3910 19.5 6108.3910 16.8 6108.3910 14 6108.3910 10 19.5 6108.3910 10 16.8 6108.3910 10 14 6108.3910 90 19.5 6108.3910 90 16.8 6108.3910 90 14 6108.3990 19.5 6108.3990 16.8 6108.3990 14 6108.3990 10 22.3 6108.3990 10 16.8 6108.3990 10 14 6108.3990 90 22.3 6108.3990 90 16.8 6108.3990 90 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other:

61089100 --Of cotton 16.3 6108.9100 18.7 14 6108.9100 14 14 6108.9100 14 

6108.9100 10 18.7 6108.9100 10 14 6108.9100 10 14 6108.9100 90 18.7 6108.9100 90 14 6108.9100 90 14 

61089200 --Of man-made fibres 19 6108.9200 22 16 6108.9200 16 16 6108.9200 16 

6108.9200 10 22 6108.9200 10 16 6108.9200 10 16 6108.9200 90 22 6108.9200 90 16 6108.9200 90 16 

61089900 --Of other textile materials 19.5 6108.9900 22.3 16.8 6108.9900 16.8 14 6108.9900 14 

6108.9900 10 22.3 6108.9900 10 16.8 6108.9900 10 14 6108.9900 20 22.3 6108.9900 20 16.8 6108.9900 20 14 6108.9900 90 22.3 6108.9900 90 16.8 6108.9900 90 14 

6109 T-shirts, singlets and other vests, knitted or 61.09 61.09 61.09 61091000 -Of cotton 16.3 6109.1000 18.7 14 6109.1000 14 14 6109.1000 14 

6109.1000 10 18.7 6109.1000 10 14 6109.1000 10 14 6109.1000 21 18.7 6109.1000 21 14 6109.1000 21 14 6109.1000 22 18.7 6109.1000 22 14 6109.1000 22 14 6109.1000 91 18.7 6109.1000 91 14 6109.1000 91 14 6109.1000 92 18.7 6109.1000 92 14 6109.1000 92 14 6109.1000 99 18.7 6109.1000 99 14 6109.1000 99 14 

61099000 -Of other textile materials 14 16.8 14 

6109.9010 19.5 6109.9010 16.8 6109.9010 14 6109.9010 11 19.5 6109.9010 11 16.8 6109.9010 11 14 6109.9010 19 19.5 6109.9010 19 16.8 6109.9010 19 14 6109.9010 21 19.5 6109.9010 21 16.8 6109.9010 21 14 6109.9010 29 19.5 6109.9010 29 16.8 6109.9010 29 14 6109.9010 91 19.5 6109.9010 91 16.8 6109.9010 91 14 6109.9010 99 19.5 6109.9010 99 16.8 6109.9010 99 14 6109.9090 19.5 6109.9090 16.8 6109.9090 14 6109.9090 11 19.5 6109.9090 11 16.8 6109.9090 11 14 6109.9090 12 19.5 6109.9090 12 16.8 6109.9090 12 14 6109.9090 13 19.5 6109.9090 13 16.8 6109.9090 13 14 6109.9090 21 19.5 6109.9090 21 16.8 6109.9090 21 14 6109.9090 22 19.5 6109.9090 22 16.8 6109.9090 22 14 6109.9090 31 19.5 6109.9090 31 16.8 6109.9090 31 14 6109.9090 32 19.5 6109.9090 32 16.8 6109.9090 32 14 6109.9090 33 19.5 6109.9090 33 16.8 6109.9090 33 14 6109.9090 41 19.5 6109.9090 41 16.8 6109.9090 41 14 6109.9090 42 19.5 6109.9090 42 16.8 6109.9090 42 14 6109.9090 43 19.5 6109.9090 43 16.8 6109.9090 43 14 6109.9090 51 19.5 6109.9090 51 16.8 6109.9090 51 14 6109.9090 52 19.5 6109.9090 52 16.8 6109.9090 52 14 6109.9090 61 19.5 6109.9090 61 16.8 6109.9090 61 14 6109.9090 62 19.5 6109.9090 62 16.8 6109.9090 62 14 6109.9090 63 19.5 6109.9090 63 16.8 6109.9090 63 14 6109.9090 91 19.5 6109.9090 91 16.8 6109.9090 91 14 6109.9090 92 19.5 6109.9090 92 16.8 6109.9090 92 14 6109.9090 93 19.5 6109.9090 93 16.8 6109.9090 93 14 

6110 Jerseys, pullovers, cardigans, waistcoats 61.10 61.10 61.10 

-Of wool or fine animal hair:

61101010 ---Of Angora, Tibetan, Kashmir or similar 14 16.8 14 61101020 ---Of wool 14 16.8 14 61101030 ---Of rabbit or hare hair 14 16.8 14 61101090 ---Other 14 16.8 14 

6110.1100 19.5 6110.1100 16.8 6110.1100 14 6110.1100 11 19.5 6110.1100 11 16.8 6110.1100 11 14 6110.1100 19 19.5 6110.1100 19 16.8 6110.1100 19 14 6110.1100 21 19.5 6110.1100 21 16.8 6110.1100 21 14 6110.1100 29 19.5 6110.1100 29 16.8 6110.1100 29 14 6110.1100 31 19.5 6110.1100 31 16.8 6110.1100 31 14 6110.1100 39 19.5 6110.1100 39 16.8 6110.1100 39 14 6110.1100 41 19.5 6110.1100 41 16.8 6110.1100 41 14 6110.1100 49 19.5 6110.1100 49 16.8 6110.1100 49 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6110.1100 51 19.5 6110.1100 51 16.8 6110.1100 51 14 6110.1100 59 19.5 6110.1100 59 16.8 6110.1100 59 14 6110.1100 61 19.5 6110.1100 61 16.8 6110.1100 61 14 6110.1100 69 19.5 6110.1100 69 16.8 6110.1100 69 14 6110.1100 71 19.5 6110.1100 71 16.8 6110.1100 71 14 6110.1100 79 19.5 6110.1100 79 16.8 6110.1100 79 14 6110.1100 91 19.5 6110.1100 91 16.8 6110.1100 91 14 6110.1100 99 19.5 6110.1100 99 16.8 6110.1100 99 14 6110.1200 19.5 6110.1200 16.8 6110.1200 14 6110.1200 11 19.5 6110.1200 11 16.8 6110.1200 11 14 6110.1200 19 19.5 6110.1200 19 16.8 6110.1200 19 14 6110.1200 21 19.5 6110.1200 21 16.8 6110.1200 21 14 6110.1200 29 19.5 6110.1200 29 16.8 6110.1200 29 14 6110.1200 31 19.5 6110.1200 31 16.8 6110.1200 31 14 6110.1200 39 19.5 6110.1200 39 16.8 6110.1200 39 14 6110.1200 41 19.5 6110.1200 41 16.8 6110.1200 41 14 6110.1200 49 19.5 6110.1200 49 16.8 6110.1200 49 14 6110.1910 19.5 6110.1910 16.8 6110.1910 14 6110.1910 11 19.5 6110.1910 11 16.8 6110.1910 11 14 6110.1910 19 19.5 6110.1910 19 16.8 6110.1910 19 14 6110.1910 21 19.5 6110.1910 21 16.8 6110.1910 21 14 6110.1910 29 19.5 6110.1910 29 16.8 6110.1910 29 14 6110.1910 31 19.5 6110.1910 31 16.8 6110.1910 31 14 6110.1910 39 19.5 6110.1910 39 16.8 6110.1910 39 14 6110.1910 41 19.5 6110.1910 41 16.8 6110.1910 41 14 6110.1910 49 19.5 6110.1910 49 16.8 6110.1910 49 14 6110.1920 19.5 6110.1920 16.8 6110.1920 14 6110.1920 11 19.5 6110.1920 11 16.8 6110.1920 11 14 6110.1920 19 19.5 6110.1920 19 16.8 6110.1920 19 14 6110.1920 21 19.5 6110.1920 21 16.8 6110.1920 21 14 6110.1920 29 19.5 6110.1920 29 16.8 6110.1920 29 14 6110.1920 31 19.5 6110.1920 31 16.8 6110.1920 31 14 6110.1920 39 19.5 6110.1920 39 16.8 6110.1920 39 14 6110.1920 41 19.5 6110.1920 41 16.8 6110.1920 41 14 6110.1920 49 19.5 6110.1920 49 16.8 6110.1920 49 14 6110.1920 51 19.5 6110.1920 51 16.8 6110.1920 51 14 6110.1920 59 19.5 6110.1920 59 16.8 6110.1920 59 14 6110.1920 61 19.5 6110.1920 61 16.8 6110.1920 61 14 6110.1920 69 19.5 6110.1920 69 16.8 6110.1920 69 14 6110.1920 71 19.5 6110.1920 71 16.8 6110.1920 71 14 6110.1920 79 19.5 6110.1920 79 16.8 6110.1920 79 14 6110.1920 91 19.5 6110.1920 91 16.8 6110.1920 91 14 6110.1920 99 19.5 6110.1920 99 16.8 6110.1920 99 14 6110.1990 19.5 6110.1990 16.8 6110.1990 14 6110.1990 11 19.5 6110.1990 11 16.8 6110.1990 11 14 6110.1990 19 19.5 6110.1990 19 16.8 6110.1990 19 14 6110.1990 21 19.5 6110.1990 21 16.8 6110.1990 21 14 6110.1990 29 19.5 6110.1990 29 16.8 6110.1990 29 14 6110.1990 31 19.5 6110.1990 31 16.8 6110.1990 31 14 6110.1990 39 19.5 6110.1990 39 16.8 6110.1990 39 14 6110.1990 41 19.5 6110.1990 41 16.8 6110.1990 41 14 6110.1990 49 19.5 6110.1990 49 16.8 6110.1990 49 14 6110.1990 51 19.5 6110.1990 51 16.8 6110.1990 51 14 6110.1990 59 19.5 6110.1990 59 16.8 6110.1990 59 14 6110.1990 61 19.5 6110.1990 61 16.8 6110.1990 61 14 6110.1990 69 19.5 6110.1990 69 16.8 6110.1990 69 14 6110.1990 71 19.5 6110.1990 71 16.8 6110.1990 71 14 6110.1990 79 19.5 6110.1990 79 16.8 6110.1990 79 14 6110.1990 91 19.5 6110.1990 91 16.8 6110.1990 91 14 6110.1990 99 19.5 6110.1990 99 16.8 6110.1990 99 14 

61102000 -Of cotton 14 6110.2000 14 14 6110.2000 14 14 6110.2000 14 

6110.2000 11 14 6110.2000 11 14 6110.2000 11 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6110.2000 12 14 6110.2000 12 14 6110.2000 12 14 6110.2000 20 14 6110.2000 20 14 6110.2000 20 14 6110.2000 31 14 6110.2000 31 14 6110.2000 31 14 6110.2000 32 14 6110.2000 32 14 6110.2000 32 14 6110.2000 33 14 6110.2000 33 14 6110.2000 33 14 6110.2000 41 14 6110.2000 41 14 6110.2000 41 14 6110.2000 42 14 6110.2000 42 14 6110.2000 42 14 6110.2000 43 14 6110.2000 43 14 6110.2000 43 14 6110.2000 51 14 6110.2000 51 14 6110.2000 51 14 6110.2000 52 14 6110.2000 52 14 6110.2000 52 14 6110.2000 60 14 6110.2000 60 14 6110.2000 60 14 6110.2000 71 14 6110.2000 71 14 6110.2000 71 14 6110.2000 72 14 6110.2000 72 14 6110.2000 72 14 6110.2000 73 14 6110.2000 73 14 6110.2000 73 14 6110.2000 91 14 6110.2000 91 14 6110.2000 91 14 6110.2000 92 14 6110.2000 92 14 6110.2000 92 14 

6110.2000 93 14 

6110.2000 99 14 6110.2000 99 14 6110.2000 99 14 

61103000 -Of man-made fibres 19 6110.3000 19 16 6110.3000 16 16 6110.3000 16 

6110.3000 11 19 6110.3000 11 16 6110.3000 11 16 6110.3000 12 19 6110.3000 12 16 6110.3000 12 16 6110.3000 21 19 6110.3000 21 16 6110.3000 21 16 6110.3000 22 19 6110.3000 22 16 6110.3000 22 16 6110.3000 23 19 6110.3000 23 16 6110.3000 23 16 6110.3000 24 19 6110.3000 24 16 6110.3000 24 16 6110.3000 25 19 6110.3000 25 16 6110.3000 25 16 6110.3000 26 19 6110.3000 26 16 6110.3000 26 16 6110.3000 29 19 6110.3000 29 16 6110.3000 29 16 6110.3000 31 19 6110.3000 31 16 6110.3000 31 16 6110.3000 32 19 6110.3000 32 16 6110.3000 32 16 6110.3000 33 19 6110.3000 33 16 6110.3000 33 16 6110.3000 34 19 6110.3000 34 16 6110.3000 34 16 6110.3000 35 19 6110.3000 35 16 6110.3000 35 16 6110.3000 36 19 6110.3000 36 16 6110.3000 36 16 6110.3000 37 19 6110.3000 37 16 6110.3000 37 16 6110.3000 38 19 6110.3000 38 16 6110.3000 38 16 6110.3000 39 19 6110.3000 39 16 6110.3000 39 16 6110.3000 41 19 6110.3000 41 16 6110.3000 41 16 6110.3000 42 19 6110.3000 42 16 6110.3000 42 16 6110.3000 51 19 6110.3000 51 16 6110.3000 51 16 6110.3000 52 19 6110.3000 52 16 6110.3000 52 16 6110.3000 53 19 6110.3000 53 16 6110.3000 53 16 6110.3000 54 19 6110.3000 54 16 6110.3000 54 16 6110.3000 57 19 6110.3000 57 16 6110.3000 57 16 6110.3000 58 19 6110.3000 58 16 6110.3000 58 16 6110.3000 59 19 6110.3000 59 16 6110.3000 59 16 6110.3000 91 19 6110.3000 91 16 6110.3000 91 16 6110.3000 92 19 6110.3000 92 16 6110.3000 92 16 6110.3000 93 19 6110.3000 93 16 6110.3000 93 16 6110.3000 94 19 6110.3000 94 16 6110.3000 94 16 6110.3000 95 19 6110.3000 95 16 6110.3000 95 16 6110.3000 96 19 6110.3000 96 16 6110.3000 96 16 6110.3000 97 19 6110.3000 97 16 6110.3000 97 16 6110.3000 98 19 6110.3000 98 16 6110.3000 98 16 6110.3000 99 19 6110.3000 99 16 6110.3000 99 16 

61109000 -Of other textile materials 14 16.8 14 

6110.9010 19.5 6110.9010 16.8 6110.9010 14 6110.9010 11 19.5 6110.9010 11 16.8 6110.9010 11 14 6110.9010 19 19.5 6110.9010 19 16.8 6110.9010 19 14 6110.9010 91 19.5 6110.9010 91 16.8 6110.9010 91 14 6110.9010 99 19.5 6110.9010 99 16.8 6110.9010 99 14 6110.9090 19.5 6110.9090 16.8 6110.9090 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6110.9090 11 19.5 6110.9090 11 16.8 6110.9090 11 14 6110.9090 12 19.5 6110.9090 12 16.8 6110.9090 12 14 6110.9090 13 19.5 6110.9090 13 16.8 6110.9090 13 14 6110.9090 19 19.5 6110.9090 19 16.8 6110.9090 19 14 6110.9090 21 19.5 6110.9090 21 16.8 6110.9090 21 14 6110.9090 22 19.5 6110.9090 22 16.8 6110.9090 22 14 6110.9090 23 19.5 6110.9090 23 16.8 6110.9090 23 14 6110.9090 29 19.5 6110.9090 29 16.8 6110.9090 29 14 6110.9090 31 19.5 6110.9090 31 16.8 6110.9090 31 14 6110.9090 33 19.5 6110.9090 33 16.8 6110.9090 33 14 6110.9090 34 19.5 6110.9090 34 16.8 6110.9090 34 14 6110.9090 35 19.5 6110.9090 35 16.8 6110.9090 35 14 6110.9090 36 19.5 6110.9090 36 16.8 6110.9090 36 14 6110.9090 39 19.5 6110.9090 39 16.8 6110.9090 39 14 6110.9090 41 19.5 6110.9090 41 16.8 6110.9090 41 14 6110.9090 42 19.5 6110.9090 42 16.8 6110.9090 42 14 6110.9090 43 19.5 6110.9090 43 16.8 6110.9090 43 14 6110.9090 45 19.5 6110.9090 45 16.8 6110.9090 45 14 6110.9090 46 19.5 6110.9090 46 16.8 6110.9090 46 14 6110.9090 49 19.5 6110.9090 49 16.8 6110.9090 49 14 6110.9090 51 19.5 6110.9090 51 16.8 6110.9090 51 14 6110.9090 53 19.5 6110.9090 53 16.8 6110.9090 53 14 6110.9090 54 19.5 6110.9090 54 16.8 6110.9090 54 14 6110.9090 57 19.5 6110.9090 57 16.8 6110.9090 57 14 6110.9090 58 19.5 6110.9090 58 16.8 6110.9090 58 14 6110.9090 59 19.5 6110.9090 59 16.8 6110.9090 59 14 6110.9090 61 19.5 6110.9090 61 16.8 6110.9090 61 14 6110.9090 62 19.5 6110.9090 62 16.8 6110.9090 62 14 6110.9090 63 19.5 6110.9090 63 16.8 6110.9090 63 14 6110.9090 65 19.5 6110.9090 65 16.8 6110.9090 65 14 6110.9090 66 19.5 6110.9090 66 16.8 6110.9090 66 14 6110.9090 69 19.5 6110.9090 69 16.8 6110.9090 69 14 

6110.9090 90 14 

6111 Babies' garments and clothing accessories, 61.11 61.11 61.11 61111000 -Of wool or fine animal hair 19.5 6111.1000 19.5 16.8 6111.1000 16.8 14 6111.1000 14 

6111.1000 10 19.5 6111.1000 10 16.8 6111.1000 10 146111.1000 20 19.5 6111.1000 20 16.8 6111.1000 20 146111.1000 40 19.5 6111.1000 40 16.8 6111.1000 40 146111.1000 50 19.5 6111.1000 50 16.8 6111.1000 50 146111.1000 90 19.5 6111.1000 90 16.8 6111.1000 90 14

61112000 -Of cotton 16.3 6111.2000 16.3 14 6111.2000 14 14 6111.2000 14 

6111.2000 10 16.3 6111.2000 10 14 6111.2000 10 14 6111.2000 20 16.3 6111.2000 20 14 6111.2000 20 14 6111.2000 40 16.3 6111.2000 40 14 6111.2000 40 14 6111.2000 50 16.3 6111.2000 50 14 6111.2000 50 14 6111.2000 90 16.3 6111.2000 90 14 6111.2000 90 14 

61113000 -Of synthetic fibres 19 6111.3000 19 16 6111.3000 16 16 6111.3000 16 

6111.3000 10 19 6111.3000 10 16 6111.3000 10 16 6111.3000 20 19 6111.3000 20 16 6111.3000 20 16 6111.3000 40 19 6111.3000 40 16 6111.3000 40 16 6111.3000 50 19 6111.3000 50 16 6111.3000 50 16 6111.3000 90 19 6111.3000 90 16 6111.3000 90 16 

61119000 -Of other textile materials 19.5 6111.9000 19.5 16.8 6111.9000 16.8 14 6111.9000 14 

6111.9000 11 19.5 6111.9000 11 16.8 6111.9000 11 146111.9000 12 19.5 6111.9000 12 16.8 6111.9000 12 146111.9000 14 19.5 6111.9000 14 16.8 6111.9000 14 146111.9000 15 19.5 6111.9000 15 16.8 6111.9000 15 146111.9000 19 19.5 6111.9000 19 16.8 6111.9000 19 146111.9000 21 19.5 6111.9000 21 16.8 6111.9000 21 146111.9000 22 19.5 6111.9000 22 16.8 6111.9000 22 146111.9000 24 19.5 6111.9000 24 16.8 6111.9000 24 146111.9000 25 19.5 6111.9000 25 16.8 6111.9000 25 14

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6111.9000 29 19.5 6111.9000 29 16.8 6111.9000 29 146111.9000 91 19.5 6111.9000 91 16.8 6111.9000 91 146111.9000 92 19.5 6111.9000 92 16.8 6111.9000 92 146111.9000 94 19.5 6111.9000 94 16.8 6111.9000 94 146111.9000 95 19.5 6111.9000 95 16.8 6111.9000 95 146111.9000 99 19.5 6111.9000 99 16.8 6111.9000 99 14

6112 Track suits, ski suits and swimwear, knitted 61.12 61.12 61.12 

-Track suits:

61121100 --Of cotton 17.7 6112.1100 17.7 16 6112.1100 16 16 6112.1100 16 

6112.1100 11 17.7 6112.1100 11 16 6112.1100 11 16 6112.1100 19 17.7 6112.1100 19 16 6112.1100 19 16 

61121200 --Of synthetic fibres 21.3 6112.1200 21.3 19.4 6112.1200 19.4 17.5 6112.1200 17.5 

6112.1200 21 21.3 6112.1200 21 19.4 6112.1200 21 17.5 6112.1200 29 21.3 6112.1200 29 19.4 6112.1200 29 17.5 

61121900 --Of other textile materials 20.5 6112.1900 20.5 18.3 6112.1900 18.3 16 6112.1900 16 

6112.1900 31 20.5 6112.1900 31 18.3 6112.1900 31 16 6112.1900 39 20.5 6112.1900 39 18.3 6112.1900 39 16 6112.1900 41 20.5 6112.1900 41 18.3 6112.1900 41 16 6112.1900 49 20.5 6112.1900 49 18.3 6112.1900 49 16 6112.1900 51 20.5 6112.1900 51 18.3 6112.1900 51 16 6112.1900 59 20.5 6112.1900 59 18.3 6112.1900 59 16 6112.1900 61 20.5 6112.1900 61 18.3 6112.1900 61 16 6112.1900 69 20.5 6112.1900 69 18.3 6112.1900 69 16 6112.1900 90 20.5 6112.1900 90 18.3 6112.1900 90 16 

-Ski suits:

61122010 ---Of cotton 17.7 6112.2010 17.7 16 6112.2010 16 16 6112.2010 16 61122090 ---Other 21 6112.2090 21 19 6112.2090 19 19 6112.2090 19 

6112.2090 10 21 6112.2090 10 19 6112.2090 10 19 6112.2090 21 21 6112.2090 21 19 6112.2090 21 19 6112.2090 29 21 6112.2090 29 19 6112.2090 29 19 6112.2090 90 21 6112.2090 90 19 6112.2090 90 19 

-Men's or boys' swimwear:

61123100 --Of synthetic fibres 21.3 6112.3100 21.3 19.4 6112.3100 19.4 17.5 6112.3100 17.5 61123900 --Of other textile materials 20.5 6112.3900 20.5 18.3 6112.3900 18.3 16 6112.3900 16 

6112.3900 10 20.5 6112.3900 10 18.3 6112.3900 10 16 6112.3900 40 20.5 6112.3900 40 18.3 6112.3900 40 16 6112.3900 90 20.5 6112.3900 90 18.3 6112.3900 90 16 

-Women's or girls' swimwear:

61124100 --Of synthetic fibres 21.3 6112.4100 21.3 19.4 6112.4100 19.4 17.5 6112.4100 17.5 61124900 --Of other textile materials 20.5 6112.4900 20.5 18.3 6112.4900 18.3 16 6112.4900 16 

6112.4900 10 20.5 6112.4900 10 18.3 6112.4900 10 16 6112.4900 40 20.5 6112.4900 40 18.3 6112.4900 40 16 6112.4900 90 20.5 6112.4900 90 18.3 6112.4900 90 16 

6113 Garments, made up of knitted or crocheted 61.13 61.13 61.13 61130000 Garments, made up of knitted or crocheted 20.5 6113.0000 20.5 18.3 6113.0000 18.3 16 6113.0000 16 

6113.0000 11 20.5 6113.0000 11 18.3 6113.0000 11 16 6113.0000 13 20.5 6113.0000 13 18.3 6113.0000 13 16 6113.0000 19 20.5 6113.0000 19 18.3 6113.0000 19 16 6113.0000 21 20.5 6113.0000 21 18.3 6113.0000 21 16 6113.0000 22 20.5 6113.0000 22 18.3 6113.0000 22 16 6113.0000 23 20.5 6113.0000 23 18.3 6113.0000 23 16 6113.0000 28 20.5 6113.0000 28 18.3 6113.0000 28 16 6113.0000 31 20.5 6113.0000 31 18.3 6113.0000 31 16 6113.0000 32 20.5 6113.0000 32 18.3 6113.0000 32 16 6113.0000 33 20.5 6113.0000 33 18.3 6113.0000 33 16 6113.0000 34 20.5 6113.0000 34 18.3 6113.0000 34 16 6113.0000 35 20.5 6113.0000 35 18.3 6113.0000 35 16 6113.0000 36 20.5 6113.0000 36 18.3 6113.0000 36 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6113.0000 37 20.5 6113.0000 37 18.3 6113.0000 37 16 6113.0000 38 20.5 6113.0000 38 18.3 6113.0000 38 16 6113.0000 41 20.5 6113.0000 41 18.3 6113.0000 41 16 6113.0000 42 20.5 6113.0000 42 18.3 6113.0000 42 16 6113.0000 43 20.5 6113.0000 43 18.3 6113.0000 43 16 6113.0000 44 20.5 6113.0000 44 18.3 6113.0000 44 16 6113.0000 51 20.5 6113.0000 51 18.3 6113.0000 51 16 6113.0000 53 20.5 6113.0000 53 18.3 6113.0000 53 16 6113.0000 54 20.5 6113.0000 54 18.3 6113.0000 54 16 6113.0000 57 20.5 6113.0000 57 18.3 6113.0000 57 16 6113.0000 58 20.5 6113.0000 58 18.3 6113.0000 58 16 6113.0000 59 20.5 6113.0000 59 18.3 6113.0000 59 16 6113.0000 91 20.5 6113.0000 91 18.3 6113.0000 91 16 6113.0000 92 20.5 6113.0000 92 18.3 6113.0000 92 16 6113.0000 93 20.5 6113.0000 93 18.3 6113.0000 93 16 6113.0000 94 20.5 6113.0000 94 18.3 6113.0000 94 16 6113.0000 98 20.5 6113.0000 98 18.3 6113.0000 98 16 

6114 Other garments, knitted or crocheted: 61.14 61.14 61.14 61141000 -Of wool or fine animal hair 19.8 6114.1000 19.8 16 6114.1000 16 16 6114.1000 16 

6114.1000 10 19.8 6114.1000 10 16 6114.1000 10 166114.1000 21 19.8 6114.1000 21 16 6114.1000 21 166114.1000 29 19.8 6114.1000 29 16 6114.1000 29 166114.1000 30 19.8 6114.1000 30 16 6114.1000 30 166114.1000 90 19.8 6114.1000 90 16 6114.1000 90 16

61142000 -Of cotton 17.7 6114.2000 17.7 16 6114.2000 16 16 6114.2000 16 

6114.2000 11 17.7 6114.2000 11 16 6114.2000 11 16 6114.2000 19 17.7 6114.2000 19 16 6114.2000 19 16 6114.2000 21 17.7 6114.2000 21 16 6114.2000 21 16 6114.2000 22 17.7 6114.2000 22 16 6114.2000 22 16 6114.2000 29 17.7 6114.2000 29 16 6114.2000 29 16 6114.2000 30 17.7 6114.2000 30 16 6114.2000 30 16 6114.2000 40 17.7 6114.2000 40 16 6114.2000 40 16 6114.2000 90 17.7 6114.2000 90 16 6114.2000 90 16 

61143000 -Of man-made fibres 21.3 6114.3000 21.3 19.4 6114.3000 19.4 17.5 6114.3000 17.5 

6114.3000 11 21.3 6114.3000 11 19.4 6114.3000 11 17.5 6114.3000 12 21.3 6114.3000 12 19.4 6114.3000 12 17.5 6114.3000 13 21.3 6114.3000 13 19.4 6114.3000 13 17.5 6114.3000 19 21.3 6114.3000 19 19.4 6114.3000 19 17.5 6114.3000 21 21.3 6114.3000 21 19.4 6114.3000 21 17.5 6114.3000 22 21.3 6114.3000 22 19.4 6114.3000 22 17.5 6114.3000 29 21.3 6114.3000 29 19.4 6114.3000 29 17.5 6114.3000 30 21.3 6114.3000 30 19.4 6114.3000 30 17.5 6114.3000 40 21.3 6114.3000 40 19.4 6114.3000 40 17.5 6114.3000 90 21.3 6114.3000 90 19.4 6114.3000 90 17.5 

61149000 -Of other textile materials 20.5 6114.9000 20.5 18.3 6114.9000 18.3 16 6114.9000 16 

6114.9000 11 20.5 6114.9000 11 18.3 6114.9000 11 166114.9000 13 20.5 6114.9000 13 18.3 6114.9000 13 166114.9000 21 20.5 6114.9000 21 18.3 6114.9000 21 166114.9000 22 20.5 6114.9000 22 18.3 6114.9000 22 166114.9000 23 20.5 6114.9000 23 18.3 6114.9000 23 166114.9000 24 20.5 6114.9000 24 18.3 6114.9000 24 166114.9000 25 20.5 6114.9000 25 18.3 6114.9000 25 166114.9000 26 20.5 6114.9000 26 18.3 6114.9000 26 166114.9000 31 20.5 6114.9000 31 18.3 6114.9000 31 166114.9000 32 20.5 6114.9000 32 18.3 6114.9000 32 166114.9000 41 20.5 6114.9000 41 18.3 6114.9000 41 166114.9000 42 20.5 6114.9000 42 18.3 6114.9000 42 166114.9000 50 20.5 6114.9000 50 18.3 6114.9000 50 166114.9000 61 20.5 6114.9000 61 18.3 6114.9000 61 166114.9000 69 20.5 6114.9000 69 18.3 6114.9000 69 166114.9000 70 20.5 6114.9000 70 18.3 6114.9000 70 166114.9000 81 20.5 6114.9000 81 18.3 6114.9000 81 16

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6114.9000 82 20.5 6114.9000 82 18.3 6114.9000 82 166114.9000 83 20.5 6114.9000 83 18.3 6114.9000 83 166114.9000 89 20.5 6114.9000 89 18.3 6114.9000 89 166114.9000 91 20.5 6114.9000 91 18.3 6114.9000 91 166114.9000 92 20.5 6114.9000 92 18.3 6114.9000 92 166114.9000 93 20.5 6114.9000 93 18.3 6114.9000 93 166114.9000 99 20.5 6114.9000 99 18.3 6114.9000 99 16

6115 Panty hose, tights, stockings, socks and 61.15 61.15 61.15 

-Panty hose and tights:

61151100 --Of synthetic fibres, measuring per single 19 6115.1100 19 16 6115.1100 16 16 6115.1100 16 

6115.1100 10 19 6115.1100 10 16 6115.1100 10 166115.1100 90 19 6115.1100 90 16 6115.1100 90 16

61151200 --Of synthetic fibres, measuring per single 19 6115.1200 19 16 6115.1200 16 16 6115.1200 16 

6115.1200 10 19 6115.1200 10 16 6115.1200 10 166115.1200 90 19 6115.1200 90 16 6115.1200 90 16

--Of other textile materials:

61151910 ---Of cotton 16.3 6115.1910 16.3 14 6115.1910 14 14 6115.1910 14 

6115.1910 10 16.3 6115.1910 10 14 6115.1910 10 146115.1910 90 16.3 6115.1910 90 14 6115.1910 90 14

61151990 ---Other 19.5 6115.1990 19.5 16.8 6115.1990 16.8 14 6115.1990 14 

6115.1990 11 19.5 6115.1990 11 16.8 6115.1990 11 146115.1990 19 19.5 6115.1990 19 16.8 6115.1990 19 146115.1990 21 19.5 6115.1990 21 16.8 6115.1990 21 146115.1990 22 19.5 6115.1990 22 16.8 6115.1990 22 146115.1990 29 19.5 6115.1990 29 16.8 6115.1990 29 146115.1990 91 19.5 6115.1990 91 16.8 6115.1990 91 146115.1990 99 19.5 6115.1990 99 16.8 6115.1990 99 14

61152000 -Women's full-length or knee-length 19.5 6115.2000 19.5 16.8 6115.2000 16.8 14 6115.2000 14 

6115.2000 11 19.5 6115.2000 11 16.8 6115.2000 11 146115.2000 19 19.5 6115.2000 19 16.8 6115.2000 19 146115.2000 21 19.5 6115.2000 21 16.8 6115.2000 21 146115.2000 29 19.5 6115.2000 29 16.8 6115.2000 29 146115.2000 90 19.5 6115.2000 90 16.8 6115.2000 90 14

-Other:

61159100 --Of wool or fine animal hair 17.2 6115.9100 17.2 14 6115.9100 14 14 6115.9100 14 61159200 --Of cotton 16.3 6115.9200 16.3 14 6115.9200 14 14 6115.9200 14 

6115.9200 11 16.3 6115.9200 11 14 6115.9200 11 146115.9200 19 16.3 6115.9200 19 14 6115.9200 19 14

61159300 --Of synthetic fibres 19 6115.9300 19 16 6115.9300 16 16 6115.9300 16 

6115.9300 11 19 6115.9300 11 16 6115.9300 11 166115.9300 12 19 6115.9300 12 16 6115.9300 12 166115.9300 13 19 6115.9300 13 16 6115.9300 13 166115.9300 14 19 6115.9300 14 16 6115.9300 14 166115.9300 19 19 6115.9300 19 16 6115.9300 19 16

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

61159900 --Of other textile materials 19.5 6115.9900 19.5 16.8 6115.9900 16.8 14 6115.9900 14 

6115.9900 11 19.5 6115.9900 11 16.8 6115.9900 11 14 6115.9900 19 19.5 6115.9900 19 16.8 6115.9900 19 14 6115.9900 91 19.5 6115.9900 91 16.8 6115.9900 91 14 6115.9900 99 19.5 6115.9900 99 16.8 6115.9900 99 14 

6116 Gloves, mittens and mitts, knitted or 61.16 61.16 61.16 61161000 -Gloves impregnated, coated or covered 17.2 6116.1000 17.2 14 6116.1000 14 14 6116.1000 14 

6116.1000 10 17.2 6116.1000 10 14 6116.1000 10 14 6116.1000 91 17.2 6116.1000 91 14 6116.1000 91 14 6116.1000 92 17.2 6116.1000 92 14 6116.1000 92 14 6116.1000 93 17.2 6116.1000 93 14 6116.1000 93 14 6116.1000 94 17.2 6116.1000 94 14 6116.1000 94 14 6116.1000 99 17.2 6116.1000 99 14 6116.1000 99 14 

-Other:

61169100 --Of wool or fine animal hair 17.2 6116.9100 17.2 14 6116.9100 14 14 6116.9100 14 61169200 --Of cotton 16.3 6116.9200 16.3 14 6116.9200 14 14 6116.9200 14 61169300 --Of synthetic fibres 19 6116.9300 19 16 6116.9300 16 16 6116.9300 16 

6116.9300 10 19 6116.9300 10 16 6116.9300 10 16 6116.9300 90 19 6116.9300 90 16 6116.9300 90 16 

61169900 --Of other textile materials 19.5 6116.9900 19.5 16.8 6116.9900 16.8 14 6116.9900 14 

6116.9900 11 19.5 6116.9900 11 16.8 6116.9900 11 14 6116.9900 19 19.5 6116.9900 19 16.8 6116.9900 19 14 6116.9900 20 19.5 6116.9900 20 16.8 6116.9900 20 14 6116.9900 91 19.5 6116.9900 91 16.8 6116.9900 91 14 6116.9900 92 19.5 6116.9900 92 16.8 6116.9900 92 14 6116.9900 93 19.5 6116.9900 93 16.8 6116.9900 93 14 6116.9900 99 19.5 6116.9900 99 16.8 6116.9900 99 14 

6117 Other made up clothing accessories, knitted 61.17 61.17 61.17 61171000 -Shawls, scarves, mufflers, mantillas, veils 19.5 6117.1000 19.5 16.8 6117.1000 16.8 14 6117.1000 14 

6117.1000 10 19.5 6117.1000 10 16.8 6117.1000 10 14 6117.1000 21 19.5 6117.1000 21 16.8 6117.1000 21 14 6117.1000 29 19.5 6117.1000 29 16.8 6117.1000 29 14 6117.1000 30 19.5 6117.1000 30 16.8 6117.1000 30 14 6117.1000 91 19.5 6117.1000 91 16.8 6117.1000 91 14 6117.1000 99 19.5 6117.1000 99 16.8 6117.1000 99 14 

61172000 -Ties, bow Ties and cravats 19.5 6117.2000 19.5 16.8 6117.2000 16.8 14 6117.2000 14 

6117.2000 10 19.5 6117.2000 10 16.8 6117.2000 10 146117.2000 20 19.5 6117.2000 20 16.8 6117.2000 20 146117.2000 30 19.5 6117.2000 30 16.8 6117.2000 30 146117.2000 99 19.5 6117.2000 99 16.8 6117.2000 99 14

61178000 -Other accessories 19.5 6117.8000 19.5 16.8 6117.8000 16.8 14 6117.8000 14 

6117.8000 10 19.5 6117.8000 10 16.8 6117.8000 10 146117.8000 20 19.5 6117.8000 20 16.8 6117.8000 20 146117.8000 31 19.5 6117.8000 31 16.8 6117.8000 31 146117.8000 39 19.5 6117.8000 39 16.8 6117.8000 39 146117.8000 40 19.5 6117.8000 40 16.8 6117.8000 40 146117.8000 91 19.5 6117.8000 91 16.8 6117.8000 91 146117.8000 99 19.5 6117.8000 99 16.8 6117.8000 99 14

61179000 -Parts 19.5 6117.9000 19.5 16.8 6117.9000 16.8 14 6117.9000 14 

6117.9000 10 19.5 6117.9000 10 16.8 6117.9000 10 14 6117.9000 21 19.5 6117.9000 21 16.8 6117.9000 21 14 6117.9000 22 19.5 6117.9000 22 16.8 6117.9000 22 14 6117.9000 23 19.5 6117.9000 23 16.8 6117.9000 23 14 6117.9000 24 19.5 6117.9000 24 16.8 6117.9000 24 14 6117.9000 29 19.5 6117.9000 29 16.8 6117.9000 29 14 6117.9000 31 19.5 6117.9000 31 16.8 6117.9000 31 14 6117.9000 32 19.5 6117.9000 32 16.8 6117.9000 32 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6117.9000 33 19.5 6117.9000 33 16.8 6117.9000 33 14 6117.9000 34 19.5 6117.9000 34 16.8 6117.9000 34 14 6117.9000 39 19.5 6117.9000 39 16.8 6117.9000 39 14 6117.9000 41 19.5 6117.9000 41 16.8 6117.9000 41 14 6117.9000 42 19.5 6117.9000 42 16.8 6117.9000 42 14 6117.9000 43 19.5 6117.9000 43 16.8 6117.9000 43 14 6117.9000 44 19.5 6117.9000 44 16.8 6117.9000 44 14 6117.9000 49 19.5 6117.9000 49 16.8 6117.9000 49 14 6117.9000 91 19.5 6117.9000 91 16.8 6117.9000 91 14 6117.9000 92 19.5 6117.9000 92 16.8 6117.9000 92 14 6117.9000 93 19.5 6117.9000 93 16.8 6117.9000 93 14 6117.9000 94 19.5 6117.9000 94 16.8 6117.9000 94 14 6117.9000 95 19.5 6117.9000 95 16.8 6117.9000 95 14 6117.9000 99 19.5 6117.9000 99 16.8 6117.9000 99 14 

6201 Men's or boys' overcoats, car-coats, capes, 62.01 62.01 62.01 

-Overcoats, raincoats, car-coats, capes, 

62011100 --Of wool or fine animal hair 20.5 6201.1100 20.5 18.3 6201.1100 18.3 16 6201.1100 16 

6201.1100 10 20.5 6201.1100 10 18.3 6201.1100 10 16 6201.1100 90 20.5 6201.1100 90 18.3 6201.1100 90 16 

--Of cotton:

62011210 ---Padded with feathers or down 17.7 6201.1210 17.7 16 6201.1210 16 16 6201.1210 16 62011290 ---Other 17.7 6201.1290 17.7 16 6201.1290 16 16 6201.1290 16 

6201.1290 10 17.7 6201.1290 10 16 6201.1290 10 16 6201.1290 20 17.7 6201.1290 20 16 6201.1290 20 16 6201.1290 90 17.7 6201.1290 90 16 6201.1290 90 16 

--Of man-made fibres:

62011310 ---Padded with feathers or down 21.3 6201.1310 21.3 19.4 6201.1310 19.4 17.5 6201.1310 17.5 62011390 ---Other 21.3 6201.1390 21.3 19.4 6201.1390 19.4 17.5 6201.1390 17.5 

6201.1390 10 21.3 6201.1390 10 19.4 6201.1390 10 17.5 6201.1390 20 21.3 6201.1390 20 19.4 6201.1390 20 17.5 6201.1390 30 21.3 6201.1390 30 19.4 6201.1390 30 17.5 6201.1390 40 21.3 6201.1390 40 19.4 6201.1390 40 17.5 6201.1390 90 21.3 6201.1390 90 19.4 6201.1390 90 17.5 

62011900 --Of other textile materials 20.5 6201.1900 20.5 18.3 6201.1900 18.3 16 6201.1900 16 

6201.1900 10 20.5 6201.1900 10 18.3 6201.1900 10 16 6201.1900 21 20.5 6201.1900 21 18.3 6201.1900 21 16 6201.1900 29 20.5 6201.1900 29 18.3 6201.1900 29 16 6201.1900 30 20.5 6201.1900 30 18.3 6201.1900 30 16 6201.1900 40 20.5 6201.1900 40 18.3 6201.1900 40 16 6201.1900 50 20.5 6201.1900 50 18.3 6201.1900 50 16 6201.1900 90 20.5 6201.1900 90 18.3 6201.1900 90 16 

-Other:

62019100 --Of wool or fine animal hair 20.5 6201.9100 20.5 18.3 6201.9100 18.3 16 6201.9100 16 

6201.9100 10 20.5 6201.9100 10 18.3 6201.9100 10 16 6201.9100 20 20.5 6201.9100 20 18.3 6201.9100 20 16 6201.9100 30 20.5 6201.9100 30 18.3 6201.9100 30 16 6201.9100 90 20.5 6201.9100 90 18.3 6201.9100 90 16 

--Of cotton:

62019210 ---Padded with feathers or down 17.7 6201.9210 17.7 16 6201.9210 16 16 6201.9210 16 62019290 ---Other 17.7 6201.9290 17.7 16 6201.9290 16 16 6201.9290 16 

6201.9290 10 17.7 6201.9290 10 16 6201.9290 10 16 6201.9290 20 17.7 6201.9290 20 16 6201.9290 20 16 6201.9290 30 17.7 6201.9290 30 16 6201.9290 30 16 6201.9290 90 17.7 6201.9290 90 16 6201.9290 90 16 

--Of man-made fibres:

62019310 ---Padded with feathers or down 21.3 6201.9310 21.3 19.4 6201.9310 19.4 17.5 6201.9310 17.5 62019390 ---Other 21.3 6201.9390 21.3 19.4 6201.9390 19.4 17.5 6201.9390 17.5 

6201.9390 10 21.3 6201.9390 10 19.4 6201.9390 10 17.5 6201.9390 20 21.3 6201.9390 20 19.4 6201.9390 20 17.5 6201.9390 30 21.3 6201.9390 30 19.4 6201.9390 30 17.5 6201.9390 40 21.3 6201.9390 40 19.4 6201.9390 40 17.5 6201.9390 90 21.3 6201.9390 90 19.4 6201.9390 90 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

62019900 --Of other textile materials 20.5 6201.9900 20.5 18.3 6201.9900 18.3 16 6201.9900 16 

6201.9900 11 20.5 6201.9900 11 18.3 6201.9900 11 16 6201.9900 12 20.5 6201.9900 12 18.3 6201.9900 12 16 6201.9900 19 20.5 6201.9900 19 18.3 6201.9900 19 16 6201.9900 21 20.5 6201.9900 21 18.3 6201.9900 21 16 6201.9900 22 20.5 6201.9900 22 18.3 6201.9900 22 16 6201.9900 29 20.5 6201.9900 29 18.3 6201.9900 29 16 6201.9900 31 20.5 6201.9900 31 18.3 6201.9900 31 16 6201.9900 32 20.5 6201.9900 32 18.3 6201.9900 32 16 6201.9900 33 20.5 6201.9900 33 18.3 6201.9900 33 16 6201.9900 39 20.5 6201.9900 39 18.3 6201.9900 39 16 6201.9900 41 20.5 6201.9900 41 18.3 6201.9900 41 16 6201.9900 42 20.5 6201.9900 42 18.3 6201.9900 42 16 6201.9900 43 20.5 6201.9900 43 18.3 6201.9900 43 16 6201.9900 49 20.5 6201.9900 49 18.3 6201.9900 49 16 6201.9900 91 20.5 6201.9900 91 18.3 6201.9900 91 16 6201.9900 92 20.5 6201.9900 92 18.3 6201.9900 92 16 6201.9900 93 20.5 6201.9900 93 18.3 6201.9900 93 16 6201.9900 99 20.5 6201.9900 99 18.3 6201.9900 99 16 

6202 Women's or girls' overcoats, car-coats, 62.02 62.02 62.02 

-Overcoats, raincoats, car-coats, capes, 

62021100 --Of wool or fine animal hair 20.5 6202.1100 20.5 18.3 6202.1100 18.3 16 6202.1100 16 

6202.1100 10 20.5 6202.1100 10 18.3 6202.1100 10 16 6202.1100 90 20.5 6202.1100 90 18.3 6202.1100 90 16 

--Of cotton:

62021210 ---Padded with feathers or down 17.7 6202.1210 17.7 16 6202.1210 16 16 6202.1210 16 62021290 ---Other 17.7 6202.1290 17.7 16 6202.1290 16 16 6202.1290 16 

6202.1290 10 17.7 6202.1290 10 16 6202.1290 10 16 6202.1290 20 17.7 6202.1290 20 16 6202.1290 20 16 6202.1290 90 17.7 6202.1290 90 16 6202.1290 90 16 

--Of man-made fibres:

62021310 ---Padded with feathers or down 21 6202.1310 21 19 6202.1310 19 19 6202.1310 19 62021390 ---Other 21 6202.1390 21 19 6202.1390 19 19 6202.1390 19 

6202.1390 10 21 6202.1390 10 19 6202.1390 10 19 6202.1390 20 21 6202.1390 20 19 6202.1390 20 19 6202.1390 30 21 6202.1390 30 19 6202.1390 30 19 6202.1390 40 21 6202.1390 40 19 6202.1390 40 19 6202.1390 90 21 6202.1390 90 19 6202.1390 90 19 

62021900 --Of other textile materials 20.5 6202.1900 20.5 18.3 6202.1900 18.3 16 6202.1900 16 

6202.1900 10 20.5 6202.1900 10 18.3 6202.1900 10 16 6202.1900 21 20.5 6202.1900 21 18.3 6202.1900 21 16 6202.1900 29 20.5 6202.1900 29 18.3 6202.1900 29 16 6202.1900 30 20.5 6202.1900 30 18.3 6202.1900 30 16 6202.1900 40 20.5 6202.1900 40 18.3 6202.1900 40 16 6202.1900 50 20.5 6202.1900 50 18.3 6202.1900 50 16 6202.1900 90 20.5 6202.1900 90 18.3 6202.1900 90 16 

-Other:

62029100 --Of wool or fine animal hair 20.5 6202.9100 20.5 18.3 6202.9100 18.3 16 6202.9100 16 

6202.9100 10 20.5 6202.9100 10 18.3 6202.9100 10 16 6202.9100 20 20.5 6202.9100 20 18.3 6202.9100 20 16 6202.9100 90 20.5 6202.9100 90 18.3 6202.9100 90 16 

--Of cotton:

62029210 ---Padded with feathers or down 17.7 6202.9210 17.7 16 6202.9210 16 16 6202.9210 16 62029290 ---Other 17.7 6202.9290 17.7 16 6202.9290 16 16 6202.9290 16 

6202.9290 10 17.7 6202.9290 10 16 6202.9290 10 16 6202.9290 20 17.7 6202.9290 20 16 6202.9290 20 16 6202.9290 90 17.7 6202.9290 90 16 6202.9290 90 16 

--Of man-made fibres:

62029310 ---Padded with feathers or down 21.3 6202.9310 21.3 19.4 6202.9310 19.4 17.5 6202.9310 17.5 62029390 ---Other 21.3 6202.9390 21.3 19.4 6202.9390 19.4 17.5 6202.9390 17.5 

6202.9390 10 21.3 6202.9390 10 19.4 6202.9390 10 17.5 6202.9390 20 21.3 6202.9390 20 19.4 6202.9390 20 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6202.9390 30 21.3 6202.9390 30 19.4 6202.9390 30 17.5 6202.9390 90 21.3 6202.9390 90 19.4 6202.9390 90 17.5 

62029900 --Of other textile materials 20.5 6202.9900 20.5 18.3 6202.9900 18.3 16 6202.9900 16 

6202.9900 11 20.5 6202.9900 11 18.3 6202.9900 11 16 6202.9900 19 20.5 6202.9900 19 18.3 6202.9900 19 16 6202.9900 21 20.5 6202.9900 21 18.3 6202.9900 21 16 6202.9900 29 20.5 6202.9900 29 18.3 6202.9900 29 16 6202.9900 31 20.5 6202.9900 31 18.3 6202.9900 31 16 6202.9900 32 20.5 6202.9900 32 18.3 6202.9900 32 16 6202.9900 33 20.5 6202.9900 33 18.3 6202.9900 33 16 6202.9900 39 20.5 6202.9900 39 18.3 6202.9900 39 16 6202.9900 91 20.5 6202.9900 91 18.3 6202.9900 91 16 6202.9900 92 20.5 6202.9900 92 18.3 6202.9900 92 16 6202.9900 93 20.5 6202.9900 93 18.3 6202.9900 93 16 6202.9900 99 20.5 6202.9900 99 18.3 6202.9900 99 16 

6203 Men's or boys' suits, ensembles, jackets, 62.03 62.03 62.03 

-Suits:

62031100 --Of wool or fine animal hair 21.3 6203.1100 21.3 19.4 6203.1100 19.4 17.5 6203.1100 17.5 62031200 --Of synthetic fibres 21.3 6203.1200 21.3 19.4 6203.1200 19.4 17.5 6203.1200 17.5 

6203.1200 10 21.3 6203.1200 10 19.4 6203.1200 10 17.5 6203.1200 90 21.3 6203.1200 90 19.4 6203.1200 90 17.5 

62031900 --Of other textile materials 17.5 19.4 17.5 

6203.1910 21.3 6203.1910 19.4 6203.1910 17.5 6203.1910 10 21.3 6203.1910 10 19.4 6203.1910 10 17.5 6203.1910 90 21.3 6203.1910 90 19.4 6203.1910 90 17.5 6203.1990 21.3 6203.1990 19.4 6203.1990 17.5 6203.1990 10 21.3 6203.1990 10 19.4 6203.1990 10 17.5 6203.1990 21 21.3 6203.1990 21 19.4 6203.1990 21 17.5 6203.1990 29 21.3 6203.1990 29 19.4 6203.1990 29 17.5 6203.1990 91 21.3 6203.1990 91 19.4 6203.1990 91 17.5 6203.1990 92 21.3 6203.1990 92 19.4 6203.1990 92 17.5 6203.1990 93 21.3 6203.1990 93 19.4 6203.1990 93 17.5 6203.1990 99 21.3 6203.1990 99 19.4 6203.1990 99 17.5 

-Ensembles:

62032100 --Of wool or fine animal hair 21.3 6203.2100 21.3 19.4 6203.2100 19.4 17.5 6203.2100 17.5 62032200 --Of cotton 18.7 6203.2200 18.7 17.5 6203.2200 17.5 17.5 6203.2200 17.5 

6203.2200 10 18.7 6203.2200 10 17.5 6203.2200 10 17.5 6203.2200 90 18.7 6203.2200 90 17.5 6203.2200 90 17.5 

62032300 --Of synthetic fibres 21.3 6203.2300 21.3 19.4 6203.2300 19.4 17.5 6203.2300 17.5 

6203.2300 11 21.3 6203.2300 11 19.4 6203.2300 11 17.5 6203.2300 19 21.3 6203.2300 19 19.4 6203.2300 19 17.5 6203.2300 91 21.3 6203.2300 91 19.4 6203.2300 91 17.5 6203.2300 99 21.3 6203.2300 99 19.4 6203.2300 99 17.5 

--Of other textile materials:

62032910 ---Of silk or silk waste 21.3 6203.2910 21.3 19.4 6203.2910 19.4 17.5 6203.2910 17.5 

6203.2910 10 21.3 6203.2910 10 19.4 6203.2910 10 17.5 6203.2910 90 21.3 6203.2910 90 19.4 6203.2910 90 17.5 

62032990 ---Other 21.3 6203.2990 21.3 19.4 6203.2990 19.4 17.5 6203.2990 17.5 

6203.2990 11 21.3 6203.2990 11 19.4 6203.2990 11 17.5 6203.2990 19 21.3 6203.2990 19 19.4 6203.2990 19 17.5 6203.2990 90 21.3 6203.2990 90 19.4 6203.2990 90 17.5 

-Jackets and blazers:

62033100 --Of wool or fine animal hair 20.5 6203.3100 20.5 18.3 6203.3100 18.3 16 6203.3100 16 

6203.3100 10 20.5 6203.3100 10 18.3 6203.3100 10 16 6203.3100 90 20.5 6203.3100 90 18.3 6203.3100 90 16 

62033200 --Of cotton 17.7 6203.3200 17.7 16 6203.3200 16 16 6203.3200 16 

6203.3200 10 17.7 6203.3200 10 16 6203.3200 10 16 6203.3200 90 17.7 6203.3200 90 16 6203.3200 90 16 

62033300 --Of synthetic fibres 21.3 6203.3300 21.3 19.4 6203.3300 19.4 17.5 6203.3300 17.5 

6203.3300 11 21.3 6203.3300 11 19.4 6203.3300 11 17.5 6203.3300 19 21.3 6203.3300 19 19.4 6203.3300 19 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6203.3300 21 21.3 6203.3300 21 19.4 6203.3300 21 17.5 6203.3300 29 21.3 6203.3300 29 19.4 6203.3300 29 17.5 6203.3300 91 21.3 6203.3300 91 19.4 6203.3300 91 17.5 6203.3300 99 21.3 6203.3300 99 19.4 6203.3300 99 17.5 

--Of other textile materials:

62033910 ---Of silk or silk waste 20.5 6203.3910 20.5 18.3 6203.3910 18.3 16 6203.3910 16 

6203.3910 10 20.5 6203.3910 10 18.3 6203.3910 10 16 6203.3910 90 20.5 6203.3910 90 18.3 6203.3910 90 16 

62033990 ---Other 20.5 6203.3990 20.5 18.3 6203.3990 18.3 16 6203.3990 16 

6203.3990 11 20.5 6203.3990 11 18.3 6203.3990 11 16 6203.3990 19 20.5 6203.3990 19 18.3 6203.3990 19 16 6203.3990 21 20.5 6203.3990 21 18.3 6203.3990 21 16 6203.3990 29 20.5 6203.3990 29 18.3 6203.3990 29 16 6203.3990 31 20.5 6203.3990 31 18.3 6203.3990 31 16 6203.3990 39 20.5 6203.3990 39 18.3 6203.3990 39 16 6203.3990 91 20.5 6203.3990 91 18.3 6203.3990 91 16 6203.3990 92 20.5 6203.3990 92 18.3 6203.3990 92 16 6203.3990 93 20.5 6203.3990 93 18.3 6203.3990 93 16 6203.3990 99 20.5 6203.3990 99 18.3 6203.3990 99 16 

-Trousers, bib and brace overalls, breeches 

62034100 --Of wool or fine animal hair 20.5 6203.4100 20.5 18.3 6203.4100 18.3 16 6203.4100 16 

6203.4100 11 20.5 6203.4100 11 18.3 6203.4100 11 16 6203.4100 19 20.5 6203.4100 19 18.3 6203.4100 19 16 6203.4100 21 20.5 6203.4100 21 18.3 6203.4100 21 16 6203.4100 22 20.5 6203.4100 22 18.3 6203.4100 22 16 6203.4100 29 20.5 6203.4100 29 18.3 6203.4100 29 16 6203.4100 90 20.5 6203.4100 90 18.3 6203.4100 90 16 

--Of cotton:

62034210 --- Arabian trousers 18.5 6203.4210 18.5 17.3 6203.4210 17.3 16 6203.4210 16 

6203.4210 10 18.5 6203.4210 10 17.3 6203.4210 10 16 6203.4210 90 18.5 6203.4210 90 17.3 6203.4210 90 16 

62034290 ---Other: 18.5 6203.4290 18.5 17.3 6203.4290 17.3 16 6203.4290 16 

6203.4290 11 18.5 6203.4290 11 17.3 6203.4290 11 16 6203.4290 12 18.5 6203.4290 12 17.3 6203.4290 12 16 6203.4290 13 18.5 6203.4290 13 17.3 6203.4290 13 16 6203.4290 14 18.5 6203.4290 14 17.3 6203.4290 14 16 6203.4290 15 18.5 6203.4290 15 17.3 6203.4290 15 16 6203.4290 16 18.5 6203.4290 16 17.3 6203.4290 16 16 6203.4290 17 18.5 6203.4290 17 17.3 6203.4290 17 16 6203.4290 19 18.5 6203.4290 19 17.3 6203.4290 19 16 6203.4290 21 18.5 6203.4290 21 17.3 6203.4290 21 16 6203.4290 29 18.5 6203.4290 29 17.3 6203.4290 29 16 6203.4290 30 18.5 6203.4290 30 17.3 6203.4290 30 16 6203.4290 41 18.5 6203.4290 41 17.3 6203.4290 41 16 6203.4290 49 18.5 6203.4290 49 17.3 6203.4290 49 16 6203.4290 51 18.5 6203.4290 51 17.3 6203.4290 51 16 6203.4290 59 18.5 6203.4290 59 17.3 6203.4290 59 16 6203.4290 61 18.5 6203.4290 61 17.3 6203.4290 61 16 6203.4290 62 18.5 6203.4290 62 17.3 6203.4290 62 16 6203.4290 69 18.5 6203.4290 69 17.3 6203.4290 69 16 6203.4290 91 18.5 6203.4290 91 17.3 6203.4290 91 16 6203.4290 92 18.5 6203.4290 92 17.3 6203.4290 92 16 6203.4290 99 18.5 6203.4290 99 17.3 6203.4290 99 16 

--Of synthetic fibres:

62034310 --- Arabian trousers 20 6203.4310 20 17.5 6203.4310 17.5 17.5 6203.4310 17.5 

6203.4310 10 20 6203.4310 10 17.5 6203.4310 10 17.5 6203.4310 90 20 6203.4310 90 17.5 6203.4310 90 17.5 

62034390 ---Other 20 6203.4390 20 17.5 6203.4390 17.5 17.5 6203.4390 17.5 

6203.4390 11 20 6203.4390 11 17.5 6203.4390 11 17.5 6203.4390 12 20 6203.4390 12 17.5 6203.4390 12 17.5 6203.4390 13 20 6203.4390 13 17.5 6203.4390 13 17.5 6203.4390 14 20 6203.4390 14 17.5 6203.4390 14 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6203.4390 15 20 6203.4390 15 17.5 6203.4390 15 17.5 6203.4390 16 20 6203.4390 16 17.5 6203.4390 16 17.5 6203.4390 17 20 6203.4390 17 17.5 6203.4390 17 17.5 6203.4390 19 20 6203.4390 19 17.5 6203.4390 19 17.5 6203.4390 21 20 6203.4390 21 17.5 6203.4390 21 17.5 6203.4390 29 20 6203.4390 29 17.5 6203.4390 29 17.5 6203.4390 31 20 6203.4390 31 17.5 6203.4390 31 17.5 6203.4390 39 20 6203.4390 39 17.5 6203.4390 39 17.5 6203.4390 41 20 6203.4390 41 17.5 6203.4390 41 17.5 6203.4390 42 20 6203.4390 42 17.5 6203.4390 42 17.5 6203.4390 49 20 6203.4390 49 17.5 6203.4390 49 17.5 6203.4390 50 20 6203.4390 50 17.5 6203.4390 50 17.5 6203.4390 61 20 6203.4390 61 17.5 6203.4390 61 17.5 6203.4390 69 20 6203.4390 69 17.5 6203.4390 69 17.5 6203.4390 71 20 6203.4390 71 17.5 6203.4390 71 17.5 6203.4390 79 20 6203.4390 79 17.5 6203.4390 79 17.5 6203.4390 81 20 6203.4390 81 17.5 6203.4390 81 17.5 6203.4390 82 20 6203.4390 82 17.5 6203.4390 82 17.5 6203.4390 89 20 6203.4390 89 17.5 6203.4390 89 17.5 6203.4390 91 20 6203.4390 91 17.5 6203.4390 91 17.5 6203.4390 92 20 6203.4390 92 17.5 6203.4390 92 17.5 

6203.4390 93 17.5 

6203.4390 99 20 6203.4390 99 17.5 6203.4390 99 17.5 

--Of other textile materials

62034910 --- Arabian trousers 20.5 6203.4910 20.5 18.3 6203.4910 18.3 16 6203.4910 16 

6203.4910 10 20.5 6203.4910 10 18.3 6203.4910 10 16 6203.4910 20 20.5 6203.4910 20 18.3 6203.4910 20 16 6203.4910 30 20.5 6203.4910 30 18.3 6203.4910 30 16 6203.4910 90 20.5 6203.4910 90 18.3 6203.4910 90 16 

62034990 ---Other 20.5 6203.4990 20.5 18.3 6203.4990 18.3 16 6203.4990 16 

6203.4990 11 20.5 6203.4990 11 18.3 6203.4990 11 16 6203.4990 12 20.5 6203.4990 12 18.3 6203.4990 12 16 6203.4990 13 20.5 6203.4990 13 18.3 6203.4990 13 16 6203.4990 19 20.5 6203.4990 19 18.3 6203.4990 19 16 6203.4990 21 20.5 6203.4990 21 18.3 6203.4990 21 16 6203.4990 22 20.5 6203.4990 22 18.3 6203.4990 22 16 6203.4990 23 20.5 6203.4990 23 18.3 6203.4990 23 16 6203.4990 24 20.5 6203.4990 24 18.3 6203.4990 24 16 6203.4990 25 20.5 6203.4990 25 18.3 6203.4990 25 16 6203.4990 26 20.5 6203.4990 26 18.3 6203.4990 26 16 6203.4990 27 20.5 6203.4990 27 18.3 6203.4990 27 16 6203.4990 28 20.5 6203.4990 28 18.3 6203.4990 28 16 6203.4990 29 20.5 6203.4990 29 18.3 6203.4990 29 16 6203.4990 31 20.5 6203.4990 31 18.3 6203.4990 31 16 6203.4990 32 20.5 6203.4990 32 18.3 6203.4990 32 16 6203.4990 33 20.5 6203.4990 33 18.3 6203.4990 33 16 6203.4990 34 20.5 6203.4990 34 18.3 6203.4990 34 16 6203.4990 35 20.5 6203.4990 35 18.3 6203.4990 35 16 6203.4990 36 20.5 6203.4990 36 18.3 6203.4990 36 16 6203.4990 37 20.5 6203.4990 37 18.3 6203.4990 37 16 6203.4990 38 20.5 6203.4990 38 18.3 6203.4990 38 16 6203.4990 39 20.5 6203.4990 39 18.3 6203.4990 39 16 6203.4990 41 20.5 6203.4990 41 18.3 6203.4990 41 16 6203.4990 42 20.5 6203.4990 42 18.3 6203.4990 42 16 6203.4990 49 20.5 6203.4990 49 18.3 6203.4990 49 16 6203.4990 51 20.5 6203.4990 51 18.3 6203.4990 51 16 6203.4990 52 20.5 6203.4990 52 18.3 6203.4990 52 16 6203.4990 59 20.5 6203.4990 59 18.3 6203.4990 59 16 6203.4990 61 20.5 6203.4990 61 18.3 6203.4990 61 16 6203.4990 62 20.5 6203.4990 62 18.3 6203.4990 62 16 6203.4990 69 20.5 6203.4990 69 18.3 6203.4990 69 16 6203.4990 91 20.5 6203.4990 91 18.3 6203.4990 91 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6203.4990 92 20.5 6203.4990 92 18.3 6203.4990 92 16 6203.4990 93 20.5 6203.4990 93 18.3 6203.4990 93 16 6203.4990 94 20.5 6203.4990 94 18.3 6203.4990 94 16 6203.4990 99 20.5 6203.4990 99 18.3 6203.4990 99 16 

6204 Women's or girls' suits, ensembles, jackets, 62.04 62.04 62.04 

-Suits:

62041100 --Of wool or fine animal hair 21.3 6204.1100 21.3 19.4 6204.1100 19.4 17.5 6204.1100 17.5 62041200 --Of cotton 18.7 6204.1200 18.7 17.5 6204.1200 17.5 17.5 6204.1200 17.5 62041300 --Of synthetic fibres 21.3 6204.1300 21.3 19.4 6204.1300 19.4 17.5 6204.1300 17.5 

6204.1300 10 21.3 6204.1300 10 19.4 6204.1300 10 17.5 6204.1300 90 21.3 6204.1300 90 19.4 6204.1300 90 17.5 

62041900 --Of other textile materials 17.5 19.4 17.5 

6204.1910 21.3 6204.1910 19.4 6204.1910 17.5 6204.1910 10 21.3 6204.1910 10 19.4 6204.1910 10 17.5 6204.1910 90 21.3 6204.1910 90 19.4 6204.1910 90 17.5 6204.1990 21.3 6204.1990 19.4 6204.1990 17.5 6204.1990 11 21.3 6204.1990 11 19.4 6204.1990 11 17.5 6204.1990 19 21.3 6204.1990 19 19.4 6204.1990 19 17.5 6204.1990 91 21.3 6204.1990 91 19.4 6204.1990 91 17.5 6204.1990 92 21.3 6204.1990 92 19.4 6204.1990 92 17.5 6204.1990 93 21.3 6204.1990 93 19.4 6204.1990 93 17.5 6204.1990 99 21.3 6204.1990 99 19.4 6204.1990 99 17.5 

-Ensembles:

62042100 --Of wool or fine animal hair 21.3 6204.2100 21.3 19.4 6204.2100 19.4 17.5 6204.2100 17.5 62042200 --Of cotton 18.7 6204.2200 18.7 17.5 6204.2200 17.5 17.5 6204.2200 17.5 

6204.2200 10 18.7 6204.2200 10 17.5 6204.2200 10 17.56204.2200 90 18.7 6204.2200 90 17.5 6204.2200 90 17.5

62042300 --Of synthetic fibres 23.2 6204.2300 23.2 20 6204.2300 20 20 6204.2300 20 

6204.2300 11 23.2 6204.2300 11 20 6204.2300 11 20 6204.2300 19 23.2 6204.2300 19 20 6204.2300 19 20 6204.2300 91 23.2 6204.2300 91 20 6204.2300 91 20 6204.2300 99 23.2 6204.2300 99 20 6204.2300 99 20 

--Of other textile materials:

62042910 ---Of silk or silk waste 23.2 6204.2910 23.2 20 6204.2910 20 20 6204.2910 20 

6204.2910 10 23.2 6204.2910 10 20 6204.2910 10 20 6204.2910 90 23.2 6204.2910 90 20 6204.2910 90 20 

62042990 ---Other 21.2 6204.2990 21.2 17.5 6204.2990 17.5 14 6204.2990 14 

6204.2990 11 21.2 6204.2990 11 17.5 6204.2990 11 14 6204.2990 19 21.2 6204.2990 19 17.5 6204.2990 19 14 6204.2990 20 21.2 6204.2990 20 17.5 6204.2990 20 146204.2990 30 21.2 6204.2990 30 17.5 6204.2990 30 14 6204.2990 40 21.2 6204.2990 40 17.5 6204.2990 40 146204.2990 90 21.2 6204.2990 90 17.5 6204.2990 90 14

-Jackets and blazers:

62043100 --Of wool or fine animal hair 20.5 6204.3100 20.5 18.3 6204.3100 18.3 16 6204.3100 16 62043200 --Of cotton 17.7 6204.3200 17.7 16 6204.3200 16 16 6204.3200 16 

6204.3200 10 17.7 6204.3200 10 16 6204.3200 10 16 6204.3200 90 17.7 6204.3200 90 16 6204.3200 90 16 

62043300 --Of synthetic fibres 21.3 6204.3300 21.3 19.4 6204.3300 19.4 17.5 6204.3300 17.5 

6204.3300 10 21.3 6204.3300 10 19.4 6204.3300 10 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6204.3300 20 21.3 6204.3300 20 19.4 6204.3300 20 17.5 6204.3300 30 21.3 6204.3300 30 19.4 6204.3300 30 17.5 6204.3300 90 21.3 6204.3300 90 19.4 6204.3300 90 17.5 

--Of other textile materials:

62043910 ---Of silk or silk waste 20.5 6204.3910 20.5 18.3 6204.3910 18.3 16 6204.3910 16 

6204.3910 10 20.5 6204.3910 10 18.3 6204.3910 10 16 6204.3910 90 20.5 6204.3910 90 18.3 6204.3910 90 16 

62043990 ---Other 20.5 6204.3990 20.5 18.3 6204.3990 18.3 16 6204.3990 16 

6204.3990 11 20.5 6204.3990 11 18.3 6204.3990 11 16 6204.3990 12 20.5 6204.3990 12 18.3 6204.3990 12 16 6204.3990 13 20.5 6204.3990 13 18.3 6204.3990 13 16 6204.3990 19 20.5 6204.3990 19 18.3 6204.3990 19 16 6204.3990 91 20.5 6204.3990 91 18.3 6204.3990 91 16 6204.3990 92 20.5 6204.3990 92 18.3 6204.3990 92 16 6204.3990 93 20.5 6204.3990 93 18.3 6204.3990 93 16 6204.3990 99 20.5 6204.3990 99 18.3 6204.3990 99 16 

-Dresses:

62044100 --Of wool or fine animal hair 20.5 6204.4100 20.5 18.3 6204.4100 18.3 16 6204.4100 16 62044200 --Of cotton 17.7 6204.4200 17.7 16 6204.4200 16 16 6204.4200 16 62044300 --Of synthetic fibres 21.3 6204.4300 21.3 19.4 6204.4300 19.4 17.5 6204.4300 17.5 

6204.4300 10 21.3 6204.4300 10 19.4 6204.4300 10 17.5 6204.4300 90 21.3 6204.4300 90 19.4 6204.4300 90 17.5 

62044400 --Of artificial fibres 20.5 6204.4400 20.5 18.3 6204.4400 18.3 16 6204.4400 16 

6204.4400 10 20.5 6204.4400 10 18.3 6204.4400 10 16 6204.4400 90 20.5 6204.4400 90 18.3 6204.4400 90 16 

--Of other textile materials:

62044910 ---Of silk or silk waste 20.5 6204.4910 20.5 18.3 6204.4910 18.3 16 6204.4910 16 

6204.4910 10 20.5 6204.4910 10 18.3 6204.4910 10 16 6204.4910 90 20.5 6204.4910 90 18.3 6204.4910 90 16 

62044990 ---Other 20.5 6204.4990 20.5 18.3 6204.4990 18.3 16 6204.4990 16 

6204.4990 91 20.5 6204.4990 91 18.3 6204.4990 91 16 6204.4990 92 20.5 6204.4990 92 18.3 6204.4990 92 16 6204.4990 93 20.5 6204.4990 93 18.3 6204.4990 93 16 6204.4990 99 20.5 6204.4990 99 18.3 6204.4990 99 16 

-Skirts and divided skirts:

62045100 --Of wool or fine animal hair 19.5 6204.5100 19.5 16.8 6204.5100 16.8 14 6204.5100 14 62045200 --Of cotton 16.3 6204.5200 16.3 14 6204.5200 14 14 6204.5200 14 62045300 --Of synthetic fibres 20.5 6204.5300 20.5 18.3 6204.5300 18.3 16 6204.5300 16 

6204.5300 10 20.5 6204.5300 10 18.3 6204.5300 10 16 6204.5300 90 20.5 6204.5300 90 18.3 6204.5300 90 16 

--Of other textile materials:

62045910 ---Of silk or silk waste 19.5 6204.5910 19.5 16.8 6204.5910 16.8 14 6204.5910 14 

6204.5910 10 19.5 6204.5910 10 16.8 6204.5910 10 14 6204.5910 90 19.5 6204.5910 90 16.8 6204.5910 90 14 

62045990 ---Other 19.5 6204.5990 19.5 16.8 6204.5990 16.8 14 6204.5990 14 

6204.5990 11 19.5 6204.5990 11 16.8 6204.5990 11 14 6204.5990 19 19.5 6204.5990 19 16.8 6204.5990 19 14 6204.5990 91 19.5 6204.5990 91 16.8 6204.5990 91 14 6204.5990 92 19.5 6204.5990 92 16.8 6204.5990 92 14 6204.5990 93 19.5 6204.5990 93 16.8 6204.5990 93 14 6204.5990 99 19.5 6204.5990 99 16.8 6204.5990 99 14 

-Trousers, bib and brace overalls, breeches 

62046100 --Of wool or fine animal hair 20.5 6204.6100 20.5 18.3 6204.6100 18.3 16 6204.6100 16 

6204.6100 11 20.5 6204.6100 11 18.3 6204.6100 11 166204.6100 19 20.5 6204.6100 19 18.3 6204.6100 19 166204.6100 21 20.5 6204.6100 21 18.3 6204.6100 21 166204.6100 22 20.5 6204.6100 22 18.3 6204.6100 22 166204.6100 29 20.5 6204.6100 29 18.3 6204.6100 29 166204.6100 90 20.5 6204.6100 90 18.3 6204.6100 90 16 

62046200 --Of cotton 17.7 6204.6200 17.7 16 6204.6200 16 16 6204.6200 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6204.6200 11 17.7 6204.6200 11 16 6204.6200 11 166204.6200 12 17.7 6204.6200 12 16 6204.6200 12 166204.6200 19 17.7 6204.6200 19 16 6204.6200 19 166204.6200 21 17.7 6204.6200 21 16 6204.6200 21 16 6204.6200 22 17.7 6204.6200 22 16 6204.6200 22 16 6204.6200 29 17.7 6204.6200 29 16 6204.6200 29 16 6204.6200 91 17.7 6204.6200 91 16 6204.6200 91 16 6204.6200 92 17.7 6204.6200 92 16 6204.6200 92 16 6204.6200 99 17.7 6204.6200 99 16 6204.6200 99 16 

62046300 --Of synthetic fibres 21.3 6204.6300 21.3 19.4 6204.6300 19.4 17.5 6204.6300 17.5 

6204.6300 11 21.3 6204.6300 11 19.4 6204.6300 11 17.56204.6300 12 21.3 6204.6300 12 19.4 6204.6300 12 17.56204.6300 19 21.3 6204.6300 19 19.4 6204.6300 19 17.56204.6300 21 21.3 6204.6300 21 19.4 6204.6300 21 17.5 6204.6300 22 21.3 6204.6300 22 19.4 6204.6300 22 17.5 6204.6300 29 21.3 6204.6300 29 19.4 6204.6300 29 17.5 6204.6300 91 21.3 6204.6300 91 19.4 6204.6300 91 17.5 6204.6300 92 21.3 6204.6300 92 19.4 6204.6300 92 17.5 

6204.6300 92 17.5

6204.6300 99 21.3 6204.6300 99 19.4 6204.6300 99 17.5 

62046900 --Of other textile materials 16 6204.6900 16 16 6204.6900 16 16 6204.6900 16 

6204.6900 11 16 6204.6900 11 16 6204.6900 11 16 6204.6900 12 16 6204.6900 12 16 6204.6900 12 16 6204.6900 13 16 6204.6900 13 16 6204.6900 13 16 6204.6900 14 16 6204.6900 14 16 6204.6900 14 16 6204.6900 15 16 6204.6900 15 16 6204.6900 15 16 6204.6900 19 16 6204.6900 19 16 6204.6900 19 166204.6900 21 16 6204.6900 21 16 6204.6900 21 16 6204.6900 22 16 6204.6900 22 16 6204.6900 22 166204.6900 23 16 6204.6900 23 16 6204.6900 23 166204.6900 24 16 6204.6900 24 16 6204.6900 24 166204.6900 25 16 6204.6900 25 16 6204.6900 25 16 6204.6900 29 16 6204.6900 29 16 6204.6900 29 16 6204.6900 91 16 6204.6900 91 16 6204.6900 91 16 6204.6900 92 16 6204.6900 92 16 6204.6900 92 16 6204.6900 93 16 6204.6900 93 16 6204.6900 93 16 6204.6900 94 16 6204.6900 94 16 6204.6900 94 16 6204.6900 95 16 6204.6900 95 16 6204.6900 95 16 6204.6900 96 16 6204.6900 96 16 6204.6900 96 166204.6900 99 16 6204.6900 99 16 6204.6900 99 16 

6205 Men's or boys' shirts: 62.05 62.05 62.05 62051000 -Of wool or fine animal hair 20.5 6205.1000 20.5 18.3 6205.1000 18.3 16 6205.1000 16 

6205.1000 11 20.5 6205.1000 11 18.3 6205.1000 11 166205.1000 19 20.5 6205.1000 19 18.3 6205.1000 19 166205.1000 90 20.5 6205.1000 90 18.3 6205.1000 90 16

62052000 -Of cotton 17.7 6205.2000 17.7 16 6205.2000 16 16 6205.2000 16 

6205.2000 10 17.7 6205.2000 10 16 6205.2000 10 16 6205.2000 91 17.7 6205.2000 91 16 6205.2000 91 16 6205.2000 99 17.7 6205.2000 99 16 6205.2000 99 16 

62053000 -Of man-made fibres 20.5 6205.3000 20.5 18.3 6205.3000 18.3 16 6205.3000 16 

6205.3000 11 20.5 6205.3000 11 18.3 6205.3000 11 16 6205.3000 19 20.5 6205.3000 19 18.3 6205.3000 19 16 6205.3000 91 20.5 6205.3000 91 18.3 6205.3000 91 16 6205.3000 92 20.5 6205.3000 92 18.3 6205.3000 92 16 6205.3000 99 20.5 6205.3000 99 18.3 6205.3000 99 16 

-Of other textile materials:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

62059010 ---Of silk or silk waste 20.5 6205.9010 20.5 18.3 6205.9010 18.3 16 6205.9010 16 

6205.9010 11 20.5 6205.9010 11 18.3 6205.9010 11 16 6205.9010 19 20.5 6205.9010 19 18.3 6205.9010 19 16 6205.9010 21 20.5 6205.9010 21 18.3 6205.9010 21 16 6205.9010 29 20.5 6205.9010 29 18.3 6205.9010 29 16 6205.9010 31 20.5 6205.9010 31 18.3 6205.9010 31 16 6205.9010 39 20.5 6205.9010 39 18.3 6205.9010 39 16 6205.9010 41 20.5 6205.9010 41 18.3 6205.9010 41 16 6205.9010 49 20.5 6205.9010 49 18.3 6205.9010 49 16 6205.9010 91 20.5 6205.9010 91 18.3 6205.9010 91 16 6205.9010 99 20.5 6205.9010 99 18.3 6205.9010 99 16 

62059090 ---Other 20.5 6205.9090 20.5 18.3 6205.9090 18.3 16 6205.9090 16 

6205.9090 11 20.5 6205.9090 11 18.3 6205.9090 11 16 6205.9090 19 20.5 6205.9090 19 18.3 6205.9090 19 16 6205.9090 21 20.5 6205.9090 21 18.3 6205.9090 21 16 6205.9090 29 20.5 6205.9090 29 18.3 6205.9090 29 16 6205.9090 31 20.5 6205.9090 31 18.3 6205.9090 31 16 6205.9090 39 20.5 6205.9090 39 18.3 6205.9090 39 16 6205.9090 91 20.5 6205.9090 91 18.3 6205.9090 91 16 6205.9090 99 20.5 6205.9090 99 18.3 6205.9090 99 16 

6206 Women's or girls' blouses, shirts and shirt- 62.06 62.06 62.06 62061000 -Of silk or silk waste 20.5 6206.1000 20.5 18.3 6206.1000 18.3 16 6206.1000 16 

6206.1000 11 20.5 6206.1000 11 18.3 6206.1000 11 16 6206.1000 19 20.5 6206.1000 19 18.3 6206.1000 19 16 6206.1000 21 20.5 6206.1000 21 18.3 6206.1000 21 16 6206.1000 29 20.5 6206.1000 29 18.3 6206.1000 29 16 6206.1000 31 20.5 6206.1000 31 18.3 6206.1000 31 16 6206.1000 39 20.5 6206.1000 39 18.3 6206.1000 39 16 6206.1000 41 20.5 6206.1000 41 18.3 6206.1000 41 16 6206.1000 49 20.5 6206.1000 49 18.3 6206.1000 49 16 6206.1000 91 20.5 6206.1000 91 18.3 6206.1000 91 16 6206.1000 99 20.5 6206.1000 99 18.3 6206.1000 99 16 

62062000 -Of wool or fine animal hair 20.5 6206.2000 20.5 18.3 6206.2000 18.3 16 6206.2000 16 

6206.2000 10 20.5 6206.2000 10 18.3 6206.2000 10 16 6206.2000 90 20.5 6206.2000 90 18.3 6206.2000 90 16 

62063000 -Of cotton 17.7 6206.3000 17.7 16 6206.3000 16 16 6206.3000 16 

6206.3000 10 17.7 6206.3000 10 16 6206.3000 10 16 6206.3000 20 17.7 6206.3000 20 16 6206.3000 20 16 6206.3000 90 17.7 6206.3000 90 16 6206.3000 90 16 

62064000 -Of man-made fibres 21.3 6206.4000 21.3 19.4 6206.4000 19.4 17.5 6206.4000 17.5 

6206.4000 11 21.3 6206.4000 11 19.4 6206.4000 11 17.5 6206.4000 19 21.3 6206.4000 19 19.4 6206.4000 19 17.5 6206.4000 20 21.3 6206.4000 20 19.4 6206.4000 20 17.5 6206.4000 30 21.3 6206.4000 30 19.4 6206.4000 30 17.5 6206.4000 90 21.3 6206.4000 90 19.4 6206.4000 90 17.5 

62069000 -Of other textile materials 20.5 6206.9000 20.5 18.3 6206.9000 18.3 16 6206.9000 16 

6206.9000 10 20.5 6206.9000 10 18.3 6206.9000 10 16 6206.9000 20 20.5 6206.9000 20 18.3 6206.9000 20 16 6206.9000 30 20.5 6206.9000 30 18.3 6206.9000 30 16 6206.9000 91 20.5 6206.9000 91 18.3 6206.9000 91 16 6206.9000 99 20.5 6206.9000 99 18.3 6206.9000 99 16 

6207 Men's or boys' singlets and other vests, 62.07 62.07 62.07 

-Underpants and briefs:

62071100 --Of cotton 16.3 6207.1100 16.3 14 6207.1100 14 14 6207.1100 14 

--Of other textile materials:

62071910 ---Of silk or silk waste 19.5 6207.1910 19.5 16.8 6207.1910 16.8 14 6207.1910 14 

6207.1910 10 19.5 6207.1910 10 16.8 6207.1910 10 14 6207.1910 90 19.5 6207.1910 90 16.8 6207.1910 90 14 

62071920 ---Of man-made fibres 19 6207.1920 19 16 6207.1920 16 16 6207.1920 16 62071990 ---Other 19.5 6207.1990 19.5 16.8 6207.1990 16.8 14 6207.1990 14 

6207.1990 10 19.5 6207.1990 10 16.8 6207.1990 10 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6207.1990 90 19.5 6207.1990 90 16.8 6207.1990 90 14 

-Nightshirts and pyjamas:

62072100 --Of cotton 16.3 6207.2100 16.3 14 6207.2100 14 14 6207.2100 14 62072200 --Of man-made fibres 19 6207.2200 19 16 6207.2200 16 16 6207.2200 16 

--Of other textile materials:

62072910 ---Of silk or silk waste 19.5 6207.2910 19.5 16.8 6207.2910 16.8 14 6207.2910 14 

6207.2910 11 19.5 6207.2910 11 16.8 6207.2910 11 14 6207.2910 19 19.5 6207.2910 19 16.8 6207.2910 19 14 6207.2910 91 19.5 6207.2910 91 16.8 6207.2910 91 14 6207.2910 99 19.5 6207.2910 99 16.8 6207.2910 99 14 

62072990 ---Other 19.5 6207.2990 19.5 16.8 6207.2990 16.8 14 6207.2990 14 

6207.2990 10 19.5 6207.2990 10 16.8 6207.2990 10 14 6207.2990 91 19.5 6207.2990 91 16.8 6207.2990 91 14 6207.2990 99 19.5 6207.2990 99 16.8 6207.2990 99 14 

-Other:

62079100 --Of cotton 16.3 6207.9100 16.3 14 6207.9100 14 14 6207.9100 14 

6207.9100 11 16.3 6207.9100 11 14 6207.9100 11 14 6207.9100 12 16.3 6207.9100 12 14 6207.9100 12 14 6207.9100 19 16.3 6207.9100 19 14 6207.9100 19 14 6207.9100 91 16.3 6207.9100 91 14 6207.9100 91 14 6207.9100 92 16.3 6207.9100 92 14 6207.9100 92 14 6207.9100 99 16.3 6207.9100 99 14 6207.9100 99 14 

62079200 --Of man-made fibres 19 6207.9200 19 16 6207.9200 16 16 6207.9200 16 

6207.9200 11 19 6207.9200 11 16 6207.9200 11 166207.9200 12 19 6207.9200 12 16 6207.9200 12 166207.9200 19 19 6207.9200 19 16 6207.9200 19 166207.9200 21 19 6207.9200 21 16 6207.9200 21 166207.9200 29 19 6207.9200 29 16 6207.9200 29 166207.9200 91 19 6207.9200 91 16 6207.9200 91 166207.9200 99 19 6207.9200 99 16 6207.9200 99 16

--Of other textile materials:

62079910 ---Of silk or silk waste 19.5 6207.9910 19.5 16.8 6207.9910 16.8 14 6207.9910 14 

6207.9910 11 19.5 6207.9910 11 16.8 6207.9910 11 14 6207.9910 19 19.5 6207.9910 19 16.8 6207.9910 19 14 6207.9910 21 19.5 6207.9910 21 16.8 6207.9910 21 14 6207.9910 29 19.5 6207.9910 29 16.8 6207.9910 29 14 6207.9910 91 19.5 6207.9910 91 16.8 6207.9910 91 14 6207.9910 99 19.5 6207.9910 99 16.8 6207.9910 99 14 

62079990 ---Other 19.5 6207.9990 19.5 16.8 6207.9990 16.8 14 6207.9990 14 

6207.9990 11 19.5 6207.9990 11 16.8 6207.9990 11 14 6207.9990 12 19.5 6207.9990 12 16.8 6207.9990 12 14 6207.9990 13 19.5 6207.9990 13 16.8 6207.9990 13 14 6207.9990 19 19.5 6207.9990 19 16.8 6207.9990 19 14 6207.9990 91 19.5 6207.9990 91 16.8 6207.9990 91 14 6207.9990 92 19.5 6207.9990 92 16.8 6207.9990 92 14 6207.9990 99 19.5 6207.9990 99 16.8 6207.9990 99 14 

6208 Women's or girls' singlets and other vests, 62.08 62.08 62.08 

-Slips and petticoats:

62081100 --Of man-made fibres 19 6208.1100 19 16 6208.1100 16 16 6208.1100 16 

--Of other textile materials:

62081910 ---Of silk or silk waste 19.5 6208.1910 19.5 16.8 6208.1910 16.8 14 6208.1910 14 

6208.1910 11 19.5 6208.1910 11 16.8 6208.1910 11 14 6208.1910 19 19.5 6208.1910 19 16.8 6208.1910 19 14 6208.1910 91 19.5 6208.1910 91 16.8 6208.1910 91 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6208.1910 99 19.5 6208.1910 99 16.8 6208.1910 99 14 

62081920 ---Of cotton 16.3 6208.1920 16.3 14 6208.1920 14 14 6208.1920 14 62081990 ---Other 19.5 6208.1990 19.5 16.8 6208.1990 16.8 14 6208.1990 14 

6208.1990 10 19.5 6208.1990 10 16.8 6208.1990 10 14 6208.1990 90 19.5 6208.1990 90 16.8 6208.1990 90 14 

-Nightdresses and pyjamas:

62082100 --Of cotton 16.3 6208.2100 16.3 14 6208.2100 14 14 6208.2100 14 62082200 --Of man-made fibres 19 6208.2200 19 16 6208.2200 16 16 6208.2200 16 

--Of other textile materials:

62082910 ---Of silk or silk waste 19.5 6208.2910 19.5 16.8 6208.2910 16.8 14 6208.2910 14 

6208.2910 10 19.5 6208.2910 10 16.8 6208.2910 10 14 6208.2910 90 19.5 6208.2910 90 16.8 6208.2910 90 14 

62082990 ---Other 19.5 6208.2990 19.5 16.8 6208.2990 16.8 14 6208.2990 14 

6208.2990 10 19.5 6208.2990 10 16.8 6208.2990 10 14 6208.2990 90 19.5 6208.2990 90 16.8 6208.2990 90 14 

-Other:

62089100 --Of cotton 16.3 6208.9100 16.3 14 6208.9100 14 14 6208.9100 14 

6208.9100 10 16.3 6208.9100 10 14 6208.9100 10 14 6208.9100 21 16.3 6208.9100 21 14 6208.9100 21 14 6208.9100 29 16.3 6208.9100 29 14 6208.9100 29 14 6208.9100 90 16.3 6208.9100 90 14 6208.9100 90 14 

62089200 --Of man-made fibres 19 6208.9200 19 16 6208.9200 16 16 6208.9200 16 

6208.9200 10 19 6208.9200 10 16 6208.9200 10 16 6208.9200 21 19 6208.9200 21 16 6208.9200 21 16 6208.9200 29 19 6208.9200 29 16 6208.9200 29 16 6208.9200 90 19 6208.9200 90 16 6208.9200 90 16 

--Of other textile materials:

62089910 ---Of silk or silk waste 19.5 6208.9910 19.5 16.8 6208.9910 16.8 14 6208.9910 14 

6208.9910 11 19.5 6208.9910 11 16.8 6208.9910 11 14 6208.9910 19 19.5 6208.9910 19 16.8 6208.9910 19 14 6208.9910 21 19.5 6208.9910 21 16.8 6208.9910 21 14 6208.9910 29 19.5 6208.9910 29 16.8 6208.9910 29 14 6208.9910 91 19.5 6208.9910 91 16.8 6208.9910 91 14 6208.9910 99 19.5 6208.9910 99 16.8 6208.9910 99 14 

62089990 ---Other 19.5 6208.9990 19.5 16.8 6208.9990 16.8 14 6208.9990 14 

6208.9990 11 19.5 6208.9990 11 16.8 6208.9990 11 14 6208.9990 12 19.5 6208.9990 12 16.8 6208.9990 12 14 6208.9990 13 19.5 6208.9990 13 16.8 6208.9990 13 14 6208.9990 19 19.5 6208.9990 19 16.8 6208.9990 19 14 6208.9990 91 19.5 6208.9990 91 16.8 6208.9990 91 14 6208.9990 92 19.5 6208.9990 92 16.8 6208.9990 92 14 6208.9990 99 19.5 6208.9990 99 16.8 6208.9990 99 14 

6209 Babies' garments and clothing accessories: 62.09 62.09 62.09 62091000 -Of wool or fine animal hair 17.2 6209.1000 17.2 14 6209.1000 14 14 6209.1000 14 

6209.1000 10 17.2 6209.1000 10 14 6209.1000 10 146209.1000 20 17.2 6209.1000 20 14 6209.1000 20 146209.1000 30 17.2 6209.1000 30 14 6209.1000 30 146209.1000 90 17.2 6209.1000 90 14 6209.1000 90 14

-Of cotton:

62092010 ---Babies' napkins(diapers) 16.3 6209.2010 16.3 14 6209.2010 14 14 6209.2010 14 62092090 ---Other 16.3 6209.2090 16.3 14 6209.2090 14 14 6209.2090 14 

6209.2090 10 16.3 6209.2090 10 14 6209.2090 10 14 6209.2090 20 16.3 6209.2090 20 14 6209.2090 20 14 6209.2090 30 16.3 6209.2090 30 14 6209.2090 30 14 6209.2090 90 16.3 6209.2090 90 14 6209.2090 90 14 

62093000 -Of synthetic fibres 19 6209.3000 19 16 6209.3000 16 16 6209.3000 16 

6209.3000 10 19 6209.3000 10 16 6209.3000 10 16 6209.3000 20 19 6209.3000 20 16 6209.3000 20 16 6209.3000 30 19 6209.3000 30 16 6209.3000 30 16 6209.3000 90 19 6209.3000 90 16 6209.3000 90 16 

62099000 -Of other textile materials 19.5 6209.9000 19.5 16.8 6209.9000 16.8 14 6209.9000 14 

6209.9000 11 19.5 6209.9000 11 16.8 6209.9000 11 14

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6209.9000 12 19.5 6209.9000 12 16.8 6209.9000 12 146209.9000 13 19.5 6209.9000 13 16.8 6209.9000 13 146209.9000 19 19.5 6209.9000 19 16.8 6209.9000 19 146209.9000 21 19.5 6209.9000 21 16.8 6209.9000 21 146209.9000 22 19.5 6209.9000 22 16.8 6209.9000 22 146209.9000 29 19.5 6209.9000 29 16.8 6209.9000 29 146209.9000 91 19.5 6209.9000 91 16.8 6209.9000 91 146209.9000 92 19.5 6209.9000 92 16.8 6209.9000 92 146209.9000 99 19.5 6209.9000 99 16.8 6209.9000 99 14

6210 Garments, made up of fabrics of heading 62.10 62.10 62.10 

-Of fabrics of heading No. 56.02 or 56.03:

62101010 ---Of wool or fine animal hair 20.5 6210.1010 20.5 18.3 6210.1010 18.3 16 6210.1010 16 

6210.1010 10 20.5 6210.1010 10 18.3 6210.1010 10 16 6210.1010 20 20.5 6210.1010 20 18.3 6210.1010 20 16 6210.1010 90 20.5 6210.1010 90 18.3 6210.1010 90 16 

62101020 ---Of cotton or bast fibres 17.7 6210.1020 17.7 16 6210.1020 16 16 6210.1020 16 

6210.1020 10 17.7 6210.1020 10 16 6210.1020 10 16 6210.1020 20 17.7 6210.1020 20 16 6210.1020 20 16 6210.1020 90 17.7 6210.1020 90 16 6210.1020 90 16 

62101030 ---Of man-made fibres 21.3 6210.1030 21.3 19.4 6210.1030 19.4 17.5 6210.1030 17.5 

6210.1030 10 21.3 6210.1030 10 19.4 6210.1030 10 17.5 6210.1030 20 21.3 6210.1030 20 19.4 6210.1030 20 17.5 6210.1030 90 21.3 6210.1030 90 19.4 6210.1030 90 17.5 

62101090 ---Of other textile materials 18.8 6210.1090 18.8 16 6210.1090 16 16 6210.1090 16 

6210.1090 10 18.8 6210.1090 10 16 6210.1090 10 16 6210.1090 20 18.8 6210.1090 20 16 6210.1090 20 16 6210.1090 90 18.8 6210.1090 90 16 6210.1090 90 16 

62102000 -Other garments, of the type described in 20.5 6210.2000 20.5 18.3 6210.2000 18.3 16 6210.2000 16 

6210.2000 11 20.5 6210.2000 11 18.3 6210.2000 11 16 6210.2000 19 20.5 6210.2000 19 18.3 6210.2000 19 16 6210.2000 21 20.5 6210.2000 21 18.3 6210.2000 21 16 6210.2000 29 20.5 6210.2000 29 18.3 6210.2000 29 16 6210.2000 31 20.5 6210.2000 31 18.3 6210.2000 31 16 6210.2000 39 20.5 6210.2000 39 18.3 6210.2000 39 16 6210.2000 40 20.5 6210.2000 40 18.3 6210.2000 40 16 6210.2000 91 20.5 6210.2000 91 18.3 6210.2000 91 16 6210.2000 99 20.5 6210.2000 99 18.3 6210.2000 99 16 

62103000 -Other garments, of the type described in 20.5 6210.3000 20.5 18.3 6210.3000 18.3 16 6210.3000 16 

6210.3000 11 20.5 6210.3000 11 18.3 6210.3000 11 16 6210.3000 19 20.5 6210.3000 19 18.3 6210.3000 19 16 6210.3000 21 20.5 6210.3000 21 18.3 6210.3000 21 16 6210.3000 29 20.5 6210.3000 29 18.3 6210.3000 29 16 6210.3000 31 20.5 6210.3000 31 18.3 6210.3000 31 16 6210.3000 39 20.5 6210.3000 39 18.3 6210.3000 39 16 6210.3000 40 20.5 6210.3000 40 18.3 6210.3000 40 16 6210.3000 91 20.5 6210.3000 91 18.3 6210.3000 91 16 6210.3000 99 20.5 6210.3000 99 18.3 6210.3000 99 16 

62104000 -Other men's or boys' garments 20.5 6210.4000 20.5 18.3 6210.4000 18.3 16 6210.4000 16 

6210.4000 11 20.5 6210.4000 11 18.3 6210.4000 11 16 6210.4000 12 20.5 6210.4000 12 18.3 6210.4000 12 16 6210.4000 13 20.5 6210.4000 13 18.3 6210.4000 13 16 6210.4000 19 20.5 6210.4000 19 18.3 6210.4000 19 16 6210.4000 21 20.5 6210.4000 21 18.3 6210.4000 21 16 6210.4000 22 20.5 6210.4000 22 18.3 6210.4000 22 16 6210.4000 23 20.5 6210.4000 23 18.3 6210.4000 23 16 6210.4000 29 20.5 6210.4000 29 18.3 6210.4000 29 16 6210.4000 31 20.5 6210.4000 31 18.3 6210.4000 31 16 6210.4000 32 20.5 6210.4000 32 18.3 6210.4000 32 16 6210.4000 33 20.5 6210.4000 33 18.3 6210.4000 33 16 6210.4000 39 20.5 6210.4000 39 18.3 6210.4000 39 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6210.4000 40 20.5 6210.4000 40 18.3 6210.4000 40 16 6210.4000 91 20.5 6210.4000 91 18.3 6210.4000 91 16 6210.4000 92 20.5 6210.4000 92 18.3 6210.4000 92 16 6210.4000 93 20.5 6210.4000 93 18.3 6210.4000 93 16 6210.4000 99 20.5 6210.4000 99 18.3 6210.4000 99 16 

62105000 -Other women's or girls' garments 20.5 6210.5000 20.5 18.3 6210.5000 18.3 16 6210.5000 16 

6210.5000 11 20.5 6210.5000 11 18.3 6210.5000 11 16 6210.5000 12 20.5 6210.5000 12 18.3 6210.5000 12 16 6210.5000 13 20.5 6210.5000 13 18.3 6210.5000 13 16 6210.5000 19 20.5 6210.5000 19 18.3 6210.5000 19 16 6210.5000 21 20.5 6210.5000 21 18.3 6210.5000 21 16 6210.5000 22 20.5 6210.5000 22 18.3 6210.5000 22 16 6210.5000 23 20.5 6210.5000 23 18.3 6210.5000 23 16 6210.5000 29 20.5 6210.5000 29 18.3 6210.5000 29 16 6210.5000 31 20.5 6210.5000 31 18.3 6210.5000 31 16 6210.5000 32 20.5 6210.5000 32 18.3 6210.5000 32 16 6210.5000 33 20.5 6210.5000 33 18.3 6210.5000 33 16 6210.5000 39 20.5 6210.5000 39 18.3 6210.5000 39 16 6210.5000 40 20.5 6210.5000 40 18.3 6210.5000 40 16 6210.5000 91 20.5 6210.5000 91 18.3 6210.5000 91 16 6210.5000 92 20.5 6210.5000 92 18.3 6210.5000 92 16 6210.5000 93 20.5 6210.5000 93 18.3 6210.5000 93 16 6210.5000 99 20.5 6210.5000 99 18.3 6210.5000 99 16 

6211 Track suits, ski suits and swimwear; other 62.11 62.11 62.11 

-Swimwear:

62111100 --Men's or boys' 20.5 6211.1100 20.5 18.3 6211.1100 18.3 16 6211.1100 16 

6211.1100 10 20.5 6211.1100 10 18.3 6211.1100 10 16 6211.1100 20 20.5 6211.1100 20 18.3 6211.1100 20 16 6211.1100 30 20.5 6211.1100 30 18.3 6211.1100 30 16 6211.1100 41 20.5 6211.1100 41 18.3 6211.1100 41 16 6211.1100 49 20.5 6211.1100 49 18.3 6211.1100 49 16 6211.1100 90 20.5 6211.1100 90 18.3 6211.1100 90 16 

62111200 --Women's or girls' 20.5 6211.1200 20.5 18.3 6211.1200 18.3 16 6211.1200 16 

6211.1200 10 20.5 6211.1200 10 18.3 6211.1200 10 16 6211.1200 20 20.5 6211.1200 20 18.3 6211.1200 20 16 6211.1200 30 20.5 6211.1200 30 18.3 6211.1200 30 16 6211.1200 41 20.5 6211.1200 41 18.3 6211.1200 41 16 6211.1200 49 20.5 6211.1200 49 18.3 6211.1200 49 16 6211.1200 90 20.5 6211.1200 90 18.3 6211.1200 90 16 

-Ski suits:

62112010 ---Of cotton 17.7 6211.2010 17.7 16 6211.2010 16 16 6211.2010 16 62112090 ---Of other textile materials 21 6211.2090 21 19 6211.2090 19 19 6211.2090 19 

6211.2090 10 21 6211.2090 10 19 6211.2090 10 196211.2090 20 21 6211.2090 20 19 6211.2090 20 196211.2090 90 21 6211.2090 90 19 6211.2090 90 19 

-Other garments, men's or boys':

62113100 --Of wool or fine animal hair 20.5 6211.3100 20.5 18.3 6211.3100 18.3 16 6211.3100 16 

6211.3100 10 20.5 6211.3100 10 18.3 6211.3100 10 166211.3100 91 20.5 6211.3100 91 18.3 6211.3100 91 166211.3100 92 20.5 6211.3100 92 18.3 6211.3100 92 166211.3100 93 20.5 6211.3100 93 18.3 6211.3100 93 166211.3100 94 20.5 6211.3100 94 18.3 6211.3100 94 166211.3100 99 20.5 6211.3100 99 18.3 6211.3100 99 16

--Of cotton:

62113210 ---Arabian robe 17.7 6211.3210 17.7 16 6211.3210 16 16 6211.3210 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

62113290 ---Other 17.7 6211.3290 17.7 16 6211.3290 16 16 6211.3290 16 

6211.3290 11 17.7 6211.3290 11 16 6211.3290 11 166211.3290 19 17.7 6211.3290 19 16 6211.3290 19 166211.3290 21 17.7 6211.3290 21 16 6211.3290 21 16 6211.3290 29 17.7 6211.3290 29 16 6211.3290 29 16 6211.3290 30 17.7 6211.3290 30 16 6211.3290 30 16 6211.3290 40 17.7 6211.3290 40 16 6211.3290 40 16 6211.3290 51 17.7 6211.3290 51 16 6211.3290 51 16 6211.3290 59 17.7 6211.3290 59 16 6211.3290 59 16 6211.3290 60 17.7 6211.3290 60 16 6211.3290 60 16 6211.3290 90 17.7 6211.3290 90 16 6211.3290 90 16

--Of man-made fibres:

62113310 ---Arabian robe 21.3 6211.3310 21.3 19.4 6211.3310 19.4 17.5 6211.3310 17.5 

62113390 ---Other 21.3 6211.3390 21.3 19.4 6211.3390 19.4 17.5 6211.3390 17.5 

6211.3390 11 21.3 6211.3390 11 19.4 6211.3390 11 17.56211.3390 19 21.3 6211.3390 19 19.4 6211.3390 19 17.56211.3390 21 21.3 6211.3390 21 19.4 6211.3390 21 17.5 6211.3390 29 21.3 6211.3390 29 19.4 6211.3390 29 17.5 6211.3390 30 21.3 6211.3390 30 19.4 6211.3390 30 17.5 6211.3390 91 21.3 6211.3390 91 19.4 6211.3390 91 17.5 6211.3390 92 21.3 6211.3390 92 19.4 6211.3390 92 17.5 6211.3390 93 21.3 6211.3390 93 19.4 6211.3390 93 17.5 6211.3390 94 21.3 6211.3390 94 19.4 6211.3390 94 17.5 6211.3390 99 21.3 6211.3390 99 19.4 6211.3390 99 17.5 

--Of other textile materials:

62113910 ---Of silk or silk waste 20.5 6211.3910 20.5 18.3 6211.3910 18.3 16 6211.3910 16 

6211.3910 11 20.5 6211.3910 11 18.3 6211.3910 11 16 6211.3910 19 20.5 6211.3910 19 18.3 6211.3910 19 16 6211.3910 21 20.5 6211.3910 21 18.3 6211.3910 21 16 6211.3910 29 20.5 6211.3910 29 18.3 6211.3910 29 16 6211.3910 91 20.5 6211.3910 91 18.3 6211.3910 91 16 6211.3910 92 20.5 6211.3910 92 18.3 6211.3910 92 16 6211.3910 93 20.5 6211.3910 93 18.3 6211.3910 93 16 6211.3910 94 20.5 6211.3910 94 18.3 6211.3910 94 16 6211.3910 95 20.5 6211.3910 95 18.3 6211.3910 95 16 6211.3910 99 20.5 6211.3910 99 18.3 6211.3910 99 16 

62113990 ---Other 20.5 6211.3990 20.5 18.3 6211.3990 18.3 16 6211.3990 16 

6211.3990 10 20.5 6211.3990 10 18.3 6211.3990 10 16 6211.3990 20 20.5 6211.3990 20 18.3 6211.3990 20 16 6211.3990 91 20.5 6211.3990 91 18.3 6211.3990 91 16 6211.3990 92 20.5 6211.3990 92 18.3 6211.3990 92 16 6211.3990 93 20.5 6211.3990 93 18.3 6211.3990 93 16 6211.3990 99 20.5 6211.3990 99 18.3 6211.3990 99 16 

-Other garments, women's or girls':

62114100 --Of wool or fine animal hair 20.5 6211.4100 20.5 18.3 6211.4100 18.3 16 6211.4100 16 

6211.4100 10 20.5 6211.4100 10 18.3 6211.4100 10 16 6211.4100 20 20.5 6211.4100 20 18.3 6211.4100 20 16 6211.4100 31 20.5 6211.4100 31 18.3 6211.4100 31 16 6211.4100 39 20.5 6211.4100 39 18.3 6211.4100 39 16 6211.4100 40 20.5 6211.4100 40 18.3 6211.4100 40 16 6211.4100 90 20.5 6211.4100 90 18.3 6211.4100 90 16 

62114200 --Of cotton 17.7 6211.4200 17.7 16 6211.4200 16 16 6211.4200 16 

6211.4200 11 17.7 6211.4200 11 16 6211.4200 11 16

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6211.4200 19 17.7 6211.4200 19 16 6211.4200 19 166211.4200 21 17.7 6211.4200 21 16 6211.4200 21 166211.4200 29 17.7 6211.4200 29 16 6211.4200 29 166211.4200 30 17.7 6211.4200 30 16 6211.4200 30 166211.4200 91 17.7 6211.4200 91 16 6211.4200 91 166211.4200 92 17.7 6211.4200 92 16 6211.4200 92 166211.4200 93 17.7 6211.4200 93 16 6211.4200 93 166211.4200 94 17.7 6211.4200 94 16 6211.4200 94 166211.4200 99 17.7 6211.4200 99 16 6211.4200 99 16

62114300 --Of man-made fibres 21.3 6211.4300 21.3 19.4 6211.4300 19.4 17.5 6211.4300 17.5 

6211.4300 11 21.3 6211.4300 11 19.4 6211.4300 11 17.56211.4300 19 21.3 6211.4300 19 19.4 6211.4300 19 17.56211.4300 21 21.3 6211.4300 21 19.4 6211.4300 21 17.56211.4300 29 21.3 6211.4300 29 19.4 6211.4300 29 17.56211.4300 30 21.3 6211.4300 30 19.4 6211.4300 30 17.56211.4300 40 21.3 6211.4300 40 19.4 6211.4300 40 17.56211.4300 51 21.3 6211.4300 51 19.4 6211.4300 51 17.56211.4300 59 21.3 6211.4300 59 19.4 6211.4300 59 17.56211.4300 60 21.3 6211.4300 60 19.4 6211.4300 60 17.56211.4300 90 21.3 6211.4300 90 19.4 6211.4300 90 17.5

--Of other textile materials:

62114910 ---Of silk or silk waste 20.5 6211.4910 20.5 18.3 6211.4910 18.3 16 6211.4910 16 

6211.4910 11 20.5 6211.4910 11 18.3 6211.4910 11 16 6211.4910 19 20.5 6211.4910 19 18.3 6211.4910 19 16 6211.4910 21 20.5 6211.4910 21 18.3 6211.4910 21 16 6211.4910 29 20.5 6211.4910 29 18.3 6211.4910 29 16 6211.4910 31 20.5 6211.4910 31 18.3 6211.4910 31 16 6211.4910 39 20.5 6211.4910 39 18.3 6211.4910 39 16 6211.4910 41 20.5 6211.4910 41 18.3 6211.4910 41 16 6211.4910 49 20.5 6211.4910 49 18.3 6211.4910 49 16 6211.4910 51 20.5 6211.4910 51 18.3 6211.4910 51 16 6211.4910 59 20.5 6211.4910 59 18.3 6211.4910 59 16 6211.4910 91 20.5 6211.4910 91 18.3 6211.4910 91 16 6211.4910 99 20.5 6211.4910 99 18.3 6211.4910 99 16 

62114990 ---Other 20.5 6211.4990 20.5 18.3 6211.4990 18.3 16 6211.4990 16 

6211.4990 10 20.5 6211.4990 10 18.3 6211.4990 10 16 6211.4990 20 20.5 6211.4990 20 18.3 6211.4990 20 16 6211.4990 30 20.5 6211.4990 30 18.3 6211.4990 30 16 6211.4990 40 20.5 6211.4990 40 18.3 6211.4990 40 16 6211.4990 50 20.5 6211.4990 50 18.3 6211.4990 50 16 6211.4990 90 20.5 6211.4990 90 18.3 6211.4990 90 16 

6212 Brassières, girdles, corsets, braces, 62.12 62.12 62.12 

-Brassières:

62121010 ---Of man-made fibres 19 6212.1010 19 16 6212.1010 16 14 6212.1010 16 62121090 ---Of other textile materials 19.5 6212.1090 19.5 16.8 6212.1090 16.8 16.8 6212.1090 14 

6212.1090 10 19.5 6212.1090 10 16.8 6212.1090 10 14 6212.1090 20 19.5 6212.1090 20 16.8 6212.1090 20 14 6212.1090 31 19.5 6212.1090 31 16.8 6212.1090 31 14 6212.1090 39 19.5 6212.1090 39 16.8 6212.1090 39 14 6212.1090 90 19.5 6212.1090 90 16.8 6212.1090 90 14 

-Girdles and panty-girdles:

62122010 ---Of man-made fibres 19 6212.2010 19 16 6212.2010 16 16 6212.2010 16 62122090 ---Of other textile materials 19.5 6212.2090 19.5 16.8 6212.2090 16.8 14 6212.2090 14 

6212.2090 10 19.5 6212.2090 10 16.8 6212.2090 10 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6212.2090 20 19.5 6212.2090 20 16.8 6212.2090 20 14 6212.2090 31 19.5 6212.2090 31 16.8 6212.2090 31 14 6212.2090 39 19.5 6212.2090 39 16.8 6212.2090 39 14 6212.2090 90 19.5 6212.2090 90 16.8 6212.2090 90 14 

-Corselettes:

62123010 ---Of man-made fibres 19 6212.3010 19 16 6212.3010 16 16 6212.3010 16 62123090 ---Of other textile materials 19.5 6212.3090 19.5 16.8 6212.3090 16.8 14 6212.3090 14 

6212.3090 10 19.5 6212.3090 10 16.8 6212.3090 10 14 6212.3090 20 19.5 6212.3090 20 16.8 6212.3090 20 14 6212.3090 31 19.5 6212.3090 31 16.8 6212.3090 31 14 6212.3090 39 19.5 6212.3090 39 16.8 6212.3090 39 14 6212.3090 90 19.5 6212.3090 90 16.8 6212.3090 90 14 

-Other:

62129010 ---Of man-made fibres 19 6212.9010 19 16 6212.9010 16 16 6212.9010 16 62129090 ---Of other textile materials 19.5 6212.9090 19.5 16.8 6212.9090 16.8 14 6212.9090 14 

6212.9090 10 19.5 6212.9090 10 16.8 6212.9090 10 14 6212.9090 20 19.5 6212.9090 20 16.8 6212.9090 20 14 6212.9090 31 19.5 6212.9090 31 16.8 6212.9090 31 14 6212.9090 39 19.5 6212.9090 39 16.8 6212.9090 39 14 6212.9090 90 19.5 6212.9090 90 16.8 6212.9090 90 14 

6213 Handkerchiefs: 62.13 62.13 62.13 

-Of silk or silk waste

62131010 ---Embroidered 19.5 6213.1010 19.5 16.8 6213.1010 16.8 14 6213.1010 14 

6213.1010 10 19.5 6213.1010 10 16.8 6213.1010 10 146213.1010 90 19.5 6213.1010 90 16.8 6213.1010 90 14

62131090 ---Other 19.5 6213.1090 19.5 16.8 6213.1090 16.8 14 6213.1090 14 

6213.1090 10 19.5 6213.1090 10 16.8 6213.1090 10 146213.1090 90 19.5 6213.1090 90 16.8 6213.1090 90 14

-Of cotton

62132010 ---Embroidered 16.3 6213.2010 16.3 14 6213.2010 14 14 6213.2010 14 62132090 ---Other 16.3 6213.2090 16.3 14 6213.2090 14 14 6213.2090 14 

-Of other textile materials:

62139010 ---Embroidered 19.5 6213.9010 19.5 16.8 6213.9010 16.8 14 6213.9010 14 

6213.9010 10 19.5 6213.9010 10 16.8 6213.9010 10 146213.9010 20 19.5 6213.9010 20 16.8 6213.9010 20 146213.9010 90 19.5 6213.9010 90 16.8 6213.9010 90 14

62139090 ---Other 19.5 6213.9090 19.5 16.8 6213.9090 16.8 14 6213.9090 14 

6213.9090 10 19.5 6213.9090 10 16.8 6213.9090 10 14 6213.9090 20 19.5 6213.9090 20 16.8 6213.9090 20 14 6213.9090 90 19.5 6213.9090 90 16.8 6213.9090 90 14 

6214 Shawls, scarves mufflers, mantillas, veils 62.14 62.14 62.14 62141000 -Of silk or silk waste 19.5 6214.1000 19.5 16.8 6214.1000 16.8 14 6214.1000 14 

6214.1000 10 19.5 6214.1000 10 16.8 6214.1000 10 14 6214.1000 90 19.5 6214.1000 90 16.8 6214.1000 90 14 

62142000 -Of wool or fine animal hair 19.5 6214.2000 19.5 16.8 6214.2000 16.8 14 6214.2000 14 62143000 -Of synthetic fibres 19 6214.3000 19 16 6214.3000 16 16 6214.3000 16 62144000 -Of artificial fibres 19.5 6214.4000 19.5 16.8 6214.4000 16.8 14 6214.4000 14 62149000 -Of other textile materials 19.5 6214.9000 19.5 16.8 6214.9000 16.8 14 6214.9000 14 

6214.9000 10 19.5 6214.9000 10 16.8 6214.9000 10 14 6214.9000 90 19.5 6214.9000 90 16.8 6214.9000 90 14 

6215 Ties, bow ties and cravats: 62.15 62.15 62.15 62151000 -Of silk or silk waste 19.5 6215.1000 19.5 16.8 6215.1000 16.8 14 6215.1000 14 

6215.1000 11 19.5 6215.1000 11 16.8 6215.1000 11 14 6215.1000 19 19.5 6215.1000 19 16.8 6215.1000 19 14 6215.1000 90 19.5 6215.1000 90 16.8 6215.1000 90 14 

62152000 -Of man-made fibres 19 6215.2000 19 16 6215.2000 16 16 6215.2000 16 62159000 -Of other textile materials 19.5 6215.9000 19.5 16.8 6215.9000 16.8 14 6215.9000 14 

6215.9000 10 19.5 6215.9000 10 16.8 6215.9000 10 14 6215.9000 20 19.5 6215.9000 20 16.8 6215.9000 20 14 6215.9000 90 19.5 6215.9000 90 16.8 6215.9000 90 14 

6216 Gloves, mittens and mitts: 62.16 62.16 62.16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

62160000 Gloves, mittens and mitts 19.5 6216.0000 19.5 16.8 6216.0000 16.8 14 6216.0000 14 

6216.0000 11 19.5 6216.0000 11 16.8 6216.0000 11 14 6216.0000 12 19.5 6216.0000 12 16.8 6216.0000 12 14 6216.0000 13 19.5 6216.0000 13 16.8 6216.0000 13 14 6216.0000 14 19.5 6216.0000 14 16.8 6216.0000 14 14 6216.0000 15 19.5 6216.0000 15 16.8 6216.0000 15 14 6216.0000 19 19.5 6216.0000 19 16.8 6216.0000 19 14 6216.0000 21 19.5 6216.0000 21 16.8 6216.0000 21 14 6216.0000 22 19.5 6216.0000 22 16.8 6216.0000 22 14 6216.0000 23 19.5 6216.0000 23 16.8 6216.0000 23 14 6216.0000 24 19.5 6216.0000 24 16.8 6216.0000 24 14 6216.0000 25 19.5 6216.0000 25 16.8 6216.0000 25 14 6216.0000 29 19.5 6216.0000 29 16.8 6216.0000 29 14 6216.0000 31 19.5 6216.0000 31 16.8 6216.0000 31 14 6216.0000 39 19.5 6216.0000 39 16.8 6216.0000 39 14 6216.0000 41 19.5 6216.0000 41 16.8 6216.0000 41 14 6216.0000 42 19.5 6216.0000 42 16.8 6216.0000 42 14 6216.0000 43 19.5 6216.0000 43 16.8 6216.0000 43 14 6216.0000 49 19.5 6216.0000 49 16.8 6216.0000 49 14 6216.0000 51 19.5 6216.0000 51 16.8 6216.0000 51 14 6216.0000 59 19.5 6216.0000 59 16.8 6216.0000 59 14 6216.0000 91 19.5 6216.0000 91 16.8 6216.0000 91 14 6216.0000 99 19.5 6216.0000 99 16.8 6216.0000 99 14 

6217 Other made up clothing accessories; parts 62.17 62.17 62.17 

-Accessories:

62171010 ---Stocking, socks and sockets 19.5 6217.1010 19.5 16.8 6217.1010 16.8 14 6217.1010 14 62171020 ---Kimono belts 19.5 6217.1020 19.5 16.8 6217.1020 16.8 14 6217.1020 14 62171090 ---Other 19.5 6217.1090 19.5 16.8 6217.1090 16.8 14 6217.1090 14 

6217.1090 10 19.5 6217.1090 10 16.8 6217.1090 10 14 6217.1090 20 19.5 6217.1090 20 16.8 6217.1090 20 14 6217.1090 30 19.5 6217.1090 30 16.8 6217.1090 30 14 6217.1090 41 19.5 6217.1090 41 16.8 6217.1090 41 14 6217.1090 49 19.5 6217.1090 49 16.8 6217.1090 49 14 6217.1090 90 19.5 6217.1090 90 16.8 6217.1090 90 14 

62179000 -Parts 19.5 6217.9000 19.5 16.8 6217.9000 16.8 14 6217.9000 14 

6217.9000 11 19.5 6217.9000 11 16.8 6217.9000 11 14 6217.9000 12 19.5 6217.9000 12 16.8 6217.9000 12 14 6217.9000 13 19.5 6217.9000 13 16.8 6217.9000 13 14 6217.9000 14 19.5 6217.9000 14 16.8 6217.9000 14 14 6217.9000 19 19.5 6217.9000 19 16.8 6217.9000 19 14 6217.9000 21 19.5 6217.9000 21 16.8 6217.9000 21 14 6217.9000 22 19.5 6217.9000 22 16.8 6217.9000 22 14 6217.9000 23 19.5 6217.9000 23 16.8 6217.9000 23 14 6217.9000 24 19.5 6217.9000 24 16.8 6217.9000 24 14 6217.9000 29 19.5 6217.9000 29 16.8 6217.9000 29 14 6217.9000 31 19.5 6217.9000 31 16.8 6217.9000 31 14 6217.9000 32 19.5 6217.9000 32 16.8 6217.9000 32 14 6217.9000 33 19.5 6217.9000 33 16.8 6217.9000 33 14 6217.9000 34 19.5 6217.9000 34 16.8 6217.9000 34 14 6217.9000 39 19.5 6217.9000 39 16.8 6217.9000 39 14 6217.9000 41 19.5 6217.9000 41 16.8 6217.9000 41 14 6217.9000 42 19.5 6217.9000 42 16.8 6217.9000 42 14 6217.9000 49 19.5 6217.9000 49 16.8 6217.9000 49 14 6217.9000 91 19.5 6217.9000 91 16.8 6217.9000 91 14 6217.9000 92 19.5 6217.9000 92 16.8 6217.9000 92 14 6217.9000 93 19.5 6217.9000 93 16.8 6217.9000 93 14 6217.9000 94 19.5 6217.9000 94 16.8 6217.9000 94 14 6217.9000 99 19.5 6217.9000 99 16.8 6217.9000 99 14 

6301 Blankets and traveling rugs: 63.01 63.01 63.01 63011000 -Electric blankets 18.4 6301.1000 18.4 16 6301.1000 16 16 6301.1000 16 63012000 -Blankets (other than electric blankets) and 19 6301.2000 19 16 6301.2000 16 16 6301.2000 16 

6301.2000 10 19 6301.2000 10 16 6301.2000 10 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6301.2000 20 19 6301.2000 20 16 6301.2000 20 16 

63013000 -Blankets (other than electric blankets) and 18.8 6301.3000 18.8 16 6301.3000 16 16 6301.3000 16 63014000 -Blankets (other than electric blankets) and 20 6301.4000 20 17.5 6301.4000 17.5 17.5 6301.4000 17.5 63019000 -Other blankets and traveling rugs 19 6301.9000 19 16 6301.9000 16 16 6301.9000 16 

6301.9000 10 19 6301.9000 10 16 6301.9000 10 16 6301.9000 20 19 6301.9000 20 16 6301.9000 20 16 6301.9000 90 19 6301.9000 90 16 6301.9000 90 16 

6302 Bed linen, table linen, toilet linen and 63.02 63.02 63.02 

-Bed linen, knitted or crocheted:

63021010 ---Of cotton 14 6302.1010 14 14 6302.1010 14 14 6302.1010 14 63021090 ---Other 19.5 6302.1090 19.5 16.8 6302.1090 16.8 14 6302.1090 14 

-Other bed linen, printed:--Of cotton:

63022110 ---Bed sheets 16.2 6302.2110 16.2 14 6302.2110 14 14 6302.2110 14 63022190 ---Other 16.2 6302.2190 16.2 14 6302.2190 14 14 6302.2190 14 

6302.2190 10 16.2 6302.2190 10 14 6302.2190 10 14 6302.2190 20 16.2 6302.2190 20 14 6302.2190 20 14 6302.2190 90 16.2 6302.2190 90 14 6302.2190 90 14 

--Of man-made fibres:

63022210 ---Bed sheets 19 6302.2210 19 16 6302.2210 16 16 6302.2210 16 63022290 ---Other 19 6302.2290 19 16 6302.2290 16 16 6302.2290 16 

6302.2290 10 19 6302.2290 10 16 6302.2290 10 16 6302.2290 20 19 6302.2290 20 16 6302.2290 20 16 6302.2290 90 19 6302.2290 90 16 6302.2290 90 16 

--Of other textile materials:

63022910 ---Of silk or silk waste 19.5 6302.2910 19.5 16.8 6302.2910 16.8 14 6302.2910 14 

6302.2910 10 19.5 6302.2910 10 16.8 6302.2910 10 14 6302.2910 90 19.5 6302.2910 90 16.8 6302.2910 90 14 

63022920 ---Of bast fibres 16.3 6302.2920 16.3 14 6302.2920 14 14 6302.2920 14 

6302.2920 10 16.3 6302.2920 10 14 6302.2920 10 14 6302.2920 90 16.3 6302.2920 90 14 6302.2920 90 14 

63022990 ---Other 19.5 6302.2990 19.5 16.8 6302.2990 16.8 14 6302.2990 14 

6302.2990 10 19.5 6302.2990 10 16.8 6302.2990 10 146302.2990 90 19.5 6302.2990 90 16.8 6302.2990 90 14

-Other bed linen:--Of cotton:

63023110 ---Embroidered 16.2 6302.3110 16.2 14 6302.3110 14 14 6302.3110 14 

---Other:

63023191 ----Bed sheets 16.2 6302.3191 16.2 14 6302.3191 14 14 6302.3191 14 63023192 ----Toweling coverlets 16.2 6302.3192 16.2 14 6302.3192 14 14 6302.3192 14 63023199 ----Other 16.2 6302.3199 16.2 14 6302.3199 14 14 6302.3199 14 

6302.3199 10 16.2 6302.3199 10 14 6302.3199 10 14 6302.3199 20 16.2 6302.3199 20 14 6302.3199 20 14 6302.3199 30 16.2 6302.3199 30 14 6302.3199 30 14 6302.3199 90 16.2 6302.3199 90 14 6302.3199 90 14 

--Of man-made fibres:

63023210 ---Embroidered 19 6302.3210 19 16 6302.3210 16 16 6302.3210 16 63023290 ---Other 19 6302.3290 19 16 6302.3290 16 16 6302.3290 16 

6302.3290 10 19 6302.3290 10 16 6302.3290 10 16 6302.3290 20 19 6302.3290 20 16 6302.3290 20 16 6302.3290 30 19 6302.3290 30 16 6302.3290 30 16 6302.3290 90 19 6302.3290 90 16 6302.3290 90 16 

--Of other textile materials:

63023910 ---Of silk or silk waste: 19.5 6302.3910 19.5 16.8 6302.3910 16.8 14 6302.3910 14 

6302.3910 10 19.5 6302.3910 10 16.8 6302.3910 10 14 6302.3910 90 19.5 6302.3910 90 16.8 6302.3910 90 14 

---Of bast fibres:

63023921 ----Embroidered 16.3 6302.3921 16.3 14 6302.3921 14 14 6302.3921 14 

6302.3921 10 16.3 6302.3921 10 14 6302.3921 10 14 6302.3921 90 16.3 6302.3921 90 14 6302.3921 90 14 

63023929 ----Other 16.3 6302.3929 16.3 14 6302.3929 14 14 6302.3929 14 

6302.3929 10 16.3 6302.3929 10 14 6302.3929 10 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6302.3929 90 16.3 6302.3929 90 14 6302.3929 90 14 

---Other:

63023991 ----Embroidered 19.5 6302.3991 19.5 16.8 6302.3991 16.8 14 6302.3991 14 

6302.3991 10 19.5 6302.3991 10 16.8 6302.3991 10 14 6302.3991 90 19.5 6302.3991 90 16.8 6302.3991 90 14 

63023999 ----Other 19.5 6302.3999 19.5 16.8 6302.3999 16.8 14 6302.3999 14 

6302.3999 10 19.5 6302.3999 10 16.8 6302.3999 10 14 6302.3999 90 19.5 6302.3999 90 16.8 6302.3999 90 14 

-Table linen, knitted or crocheted:

63024010 ---Hand-worked 19.5 6302.4010 19.5 16.8 6302.4010 16.8 14 6302.4010 14 

6302.4010 10 19.5 6302.4010 10 16.8 6302.4010 10 14 6302.4010 20 19.5 6302.4010 20 16.8 6302.4010 20 14 6302.4010 90 19.5 6302.4010 90 16.8 6302.4010 90 14 

63024090 ---Other 19.5 6302.4090 19.5 16.8 6302.4090 16.8 14 6302.4090 14 

6302.4090 10 19.5 6302.4090 10 16.8 6302.4090 10 14 6302.4090 20 19.5 6302.4090 20 16.8 6302.4090 20 14 6302.4090 90 19.5 6302.4090 90 16.8 6302.4090 90 14 

-Other table linen:--Of cotton:

63025110 ---Embroidered 16.3 6302.5110 16.3 14 6302.5110 14 14 6302.5110 14 63025190 ---Other 16.3 6302.5190 16.3 14 6302.5190 14 14 6302.5190 14 

--Of flax:

63025210 ---Embroidered 16.3 6302.5210 16.3 14 6302.5210 14 14 6302.5210 14 63025290 ---Other 16.3 6302.5290 16.3 14 6302.5290 14 14 6302.5290 14 

--Of man-made fibres:

63025310 ---Embroidered 19.5 6302.5310 19.5 16.8 6302.5310 16.8 14 6302.5310 14 63025390 ---Other 19 6302.5390 19 16 6302.5390 16 16 6302.5390 16 

6302.5390 10 19 6302.5390 10 16 6302.5390 10 16 6302.5390 90 19 6302.5390 90 16 6302.5390 90 16 

63025900 --Of other textile materials 19.5 6302.5900 19.5 16.8 6302.5900 16.8 14 6302.5900 14 

6302.5900 11 19.5 6302.5900 11 16.8 6302.5900 11 146302.5900 19 19.5 6302.5900 19 16.8 6302.5900 19 146302.5900 20 19.5 6302.5900 20 16.8 6302.5900 20 146302.5900 90 19.5 6302.5900 90 16.8 6302.5900 90 14

-Toilet linen and kitchen linen, of terry 

63026010 ---Bath towels 16.2 6302.6010 16.2 14 6302.6010 14 14 6302.6010 14 

6302.6010 10 16.2 6302.6010 10 14 6302.6010 10 14 6302.6010 90 16.2 6302.6010 90 14 6302.6010 90 14 

63026090 ---Other 16.2 6302.6090 16.2 14 6302.6090 14 14 6302.6090 14 

6302.6090 11 16.2 6302.6090 11 14 6302.6090 11 14 6302.6090 19 16.2 6302.6090 19 14 6302.6090 19 14 6302.6090 91 16.2 6302.6090 91 14 6302.6090 91 14 6302.6090 99 16.2 6302.6090 99 14 6302.6090 99 14 

-Other:

63029100 --Of cotton 16.2 6302.9100 16.2 14 6302.9100 14 14 6302.9100 14 

6302.9100 10 16.2 6302.9100 10 14 6302.9100 10 14 6302.9100 20 16.2 6302.9100 20 14 6302.9100 20 14 6302.9100 90 16.2 6302.9100 90 14 6302.9100 90 14 

63029200 --Of flax 16.3 6302.9200 16.3 14 6302.9200 14 14 6302.9200 14 

6302.9200 10 16.3 6302.9200 10 14 6302.9200 10 146302.9200 90 16.3 6302.9200 90 14 6302.9200 90 14

63029300 --Of man-made fibres 19 6302.9300 19 16 6302.9300 16 16 6302.9300 16 

6302.9300 10 19 6302.9300 10 16 6302.9300 10 16 6302.9300 90 19 6302.9300 90 16 6302.9300 90 16 

63029900 --Of other textile materials 19.5 6302.9900 19.5 16.8 6302.9900 16.8 14 6302.9900 14 

6302.9900 11 19.5 6302.9900 11 16.8 6302.9900 11 146302.9900 19 19.5 6302.9900 19 16.8 6302.9900 19 14

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6302.9900 20 19.5 6302.9900 20 16.8 6302.9900 20 146302.9900 30 19.5 6302.9900 30 16.8 6302.9900 30 146302.9900 90 19.5 6302.9900 90 16.8 6302.9900 90 14

6303 Curtains (including drapes) and interior 63.03 63.03 63.03 

-Knitted or crocheted:--Of cotton:

63031110 ---Knitted 16.2 6303.1110 16.2 14 6303.1110 14 14 6303.1110 14 63031120 ---Crocheted 16.2 6303.1120 16.2 14 6303.1120 14 14 6303.1120 14 

--Of synthetic fibres:

63031210 ---Knitted 19 6303.1210 19 16 6303.1210 16 16 6303.1210 16 

6303.1210 10 16 6303.1210 90 16 

63031220 ---Crocheted 19 6303.1220 19 16 6303.1220 16 16 6303.1220 16 

6303.1220 10 16 6303.1220 90 16 

--Of other textile materials:

63031910 ---Knitted 19.5 6303.1910 19.5 16.8 6303.1910 16.8 14 6303.1910 14 

6303.1910 10 19.5 6303.1910 10 16.8 6303.1910 10 146303.1910 90 19.5 6303.1910 90 16.8 6303.1910 90 14

63031920 ---Crocheted 19.5 6303.1920 19.5 16.8 6303.1920 16.8 14 6303.1920 14 

6303.1920 10 19.5 6303.1920 10 16.8 6303.1920 10 146303.1920 90 19.5 6303.1920 90 16.8 6303.1920 90 14

-Other:

63039100 --Of cotton 16.2 6303.9100 16.2 14 6303.9100 14 14 6303.9100 14 

6303.9100 10 16.2 6303.9100 10 14 6303.9100 10 14 6303.9100 90 16.2 6303.9100 90 14 6303.9100 90 14 

63039200 --Of synthetic fibres 19 6303.9200 19 16 6303.9200 16 16 6303.9200 16 

6303.9200 10 19 6303.9200 10 16 6303.9200 10 16 6303.9200 20 19 6303.9200 20 166303.9200 90 19 6303.9200 90 16 6303.9200 90 16 

63039900 --Of other textile materials 19.5 6303.9900 19.5 16.8 6303.9900 16.8 14 6303.9900 14 

6303.9900 10 19.5 6303.9900 10 16.8 6303.9900 10 14 6303.9900 20 19.5 6303.9900 20 16.8 6303.9900 20 14 6303.9900 31 19.5 6303.9900 31 16.8 6303.9900 31 14 6303.9900 39 19.5 6303.9900 39 16.8 6303.9900 39 14 6303.9900 40 19.5 6303.9900 40 16.8 6303.9900 40 14 6303.9900 50 19.5 6303.9900 50 16.8 6303.9900 50 14 6303.9900 60 19.5 6303.9900 60 16.8 6303.9900 60 14 6303.9900 90 19.5 6303.9900 90 16.8 6303.9900 90 14 

6304 Other furnishing articles, excluding those of 63.04 63.04 63.04 

-Bedspreads:--Knitted or crocheted:---Knitted:

63041121 ----Hand-worked: 19.5 6304.1121 19.5 16.8 6304.1121 16.8 14 6304.1121 14 

6304.1121 10 19.5 6304.1121 10 16.8 6304.1121 10 14 6304.1121 20 19.5 6304.1121 20 16.8 6304.1121 20 14 6304.1121 90 19.5 6304.1121 90 16.8 6304.1121 90 14 

63041129 ----Other 19.5 6304.1129 19.5 16.8 6304.1129 16.8 14 6304.1129 14 

6304.1129 10 19.5 6304.1129 10 16.8 6304.1129 10 14 6304.1129 20 19.5 6304.1129 20 16.8 6304.1129 20 14 6304.1129 90 19.5 6304.1129 90 16.8 6304.1129 90 14 

---Crocheted:

63041131 ----Hand-worked: 19.5 6304.1131 19.5 16.8 6304.1131 16.8 14 6304.1131 14 

6304.1131 10 19.5 6304.1131 10 16.8 6304.1131 10 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6304.1131 20 19.5 6304.1131 20 16.8 6304.1131 20 14 6304.1131 90 19.5 6304.1131 90 16.8 6304.1131 90 14 

63041139 ----Other 19.5 6304.1139 19.5 16.8 6304.1139 16.8 14 6304.1139 14 

6304.1139 10 19.5 6304.1139 10 16.8 6304.1139 10 14 6304.1139 20 19.5 6304.1139 20 16.8 6304.1139 20 14 6304.1139 90 19.5 6304.1139 90 16.8 6304.1139 90 14 

--Other:

63041910 ---Of silk or silk waste 14 6304.1910 14 14 6304.1910 14 14 6304.1910 14 

6304.1910 10 14 6304.1910 10 14 6304.1910 10 14 6304.1910 90 14 6304.1910 90 14 6304.1910 90 14 

---Of cotton or bast fibres:

63041921 ----Embroidered 14 6304.1921 14 14 6304.1921 14 14 6304.1921 14 

6304.1921 10 14 6304.1921 10 14 6304.1921 10 14 6304.1921 20 14 6304.1921 20 14 6304.1921 20 14 6304.1921 90 14 6304.1921 90 14 6304.1921 90 14 

63041929 ----Other 14 6304.1929 14 14 6304.1929 14 14 6304.1929 14 

6304.1929 10 14 6304.1929 10 14 6304.1929 10 14 6304.1929 91 14 6304.1929 91 14 6304.1929 91 14 6304.1929 99 14 6304.1929 99 14 6304.1929 99 14 

---Of man-made fibres:

63041931 ----Embroidered 16 6304.1931 16 16 6304.1931 16 16 6304.1931 16 63041939 ----Other 16 6304.1939 16 16 6304.1939 16 16 6304.1939 16 

---Of other textile materials:

63041991 ----Embroidered 14 6304.1991 14 14 6304.1991 14 14 6304.1991 14 

6304.1991 10 14 6304.1991 10 14 6304.1991 10 14 6304.1991 90 14 6304.1991 90 14 6304.1991 90 14 

63041999 ----Other 14 6304.1999 14 14 6304.1999 14 14 6304.1999 14 

6304.1999 10 14 6304.1999 10 14 6304.1999 10 14 6304.1999 90 14 6304.1999 90 14 6304.1999 90 14 

-Other:--Knitted or crocheted:---Knitted:

63049121 ----Hand-worked 19.5 6304.9121 19.5 16.8 6304.9121 16.8 14 6304.9121 14 

6304.9121 10 19.5 6304.9121 10 16.8 6304.9121 10 14 6304.9121 20 19.5 6304.9121 20 16.8 6304.9121 20 14 6304.9121 31 19.5 6304.9121 31 16.8 6304.9121 31 14 6304.9121 39 19.5 6304.9121 39 16.8 6304.9121 39 14 6304.9121 40 19.5 6304.9121 40 16.8 6304.9121 40 14 6304.9121 90 19.5 6304.9121 90 16.8 6304.9121 90 14 

63049129 ----Other 19.5 6304.9129 19.5 16.8 6304.9129 16.8 14 6304.9129 14 

6304.9129 10 19.5 6304.9129 10 16.8 6304.9129 10 14 6304.9129 20 19.5 6304.9129 20 16.8 6304.9129 20 14 6304.9129 31 19.5 6304.9129 31 16.8 6304.9129 31 14 6304.9129 39 19.5 6304.9129 39 16.8 6304.9129 39 14 6304.9129 40 19.5 6304.9129 40 16.8 6304.9129 40 14 6304.9129 90 19.5 6304.9129 90 16.8 6304.9129 90 14 

---Crocheted:

63049131 ----Hand-worked 19.5 6304.9131 19.5 16.8 6304.9131 16.8 14 6304.9131 14 

6304.9131 10 19.5 6304.9131 10 16.8 6304.9131 10 14 6304.9131 20 19.5 6304.9131 20 16.8 6304.9131 20 14 6304.9131 31 19.5 6304.9131 31 16.8 6304.9131 31 14 6304.9131 39 19.5 6304.9131 39 16.8 6304.9131 39 14 6304.9131 40 19.5 6304.9131 40 16.8 6304.9131 40 14 6304.9131 90 19.5 6304.9131 90 16.8 6304.9131 90 14 

63049139 ----Other 19.5 6304.9139 19.5 16.8 6304.9139 16.8 14 6304.9139 14 

6304.9139 10 19.5 6304.9139 10 16.8 6304.9139 10 14 6304.9139 20 19.5 6304.9139 20 16.8 6304.9139 20 14 6304.9139 31 19.5 6304.9139 31 16.8 6304.9139 31 14 6304.9139 39 19.5 6304.9139 39 16.8 6304.9139 39 14 6304.9139 40 19.5 6304.9139 40 16.8 6304.9139 40 14 6304.9139 90 19.5 6304.9139 90 16.8 6304.9139 90 14 

--Not knitted or crocheted, of cotton:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

63049210 ---Embroidered 14 6304.9210 14 14 6304.9210 14 14 6304.9210 14 63049290 ---Other 14 6304.9290 14 14 6304.9290 14 14 6304.9290 14 

--Not knitted or crocheted, of synthetic 

63049310 ---Embroidered 19 6304.9310 19 16 6304.9310 16 16 6304.9310 16 63049390 ---Other 19 6304.9390 19 16 6304.9390 16 16 6304.9390 16 

--Not knitted or crocheted, of other textile 

63049910 ---Of silk or silk waste 19.5 6304.9910 19.5 16.8 6304.9910 16.8 14 6304.9910 14 

6304.9910 10 19.5 6304.9910 10 16.8 6304.9910 10 14 6304.9910 90 19.5 6304.9910 90 16.8 6304.9910 90 14 

---Of bast fibres:

63049921 ----Embroidered 16.3 6304.9921 16.3 14 6304.9921 14 14 6304.9921 14 

6304.9921 10 16.3 6304.9921 10 14 6304.9921 10 14 6304.9921 90 16.3 6304.9921 90 14 6304.9921 90 14 

63049929 ----Other 16.3 6304.9929 16.3 14 6304.9929 14 14 6304.9929 14 

6304.9929 10 16.3 6304.9929 10 14 6304.9929 10 14 6304.9929 90 16.3 6304.9929 90 14 6304.9929 90 14 

63049990 ---Other 19.5 6304.9990 19.5 16.8 6304.9990 16.8 14 6304.9990 14 

6304.9990 10 19.5 6304.9990 10 16.8 6304.9990 10 14 6304.9990 20 19.5 6304.9990 20 16.8 6304.9990 20 14 6304.9990 90 19.5 6304.9990 90 16.8 6304.9990 90 14 

6305 Sacks and bags, of a kind used for the 63.05 63.05 63.05 63051000 -Of jute or of other textile bast fibres of 10 6305.1000 10 10 6305.1000 10 10 6305.1000 10 

6305.1000 10 10 6305.1000 10 10 6305.1000 10 10 6305.1000 90 10 6305.1000 90 10 6305.1000 90 10 

63052000 -Of cotton 17.7 6305.2000 17.7 16 6305.2000 16 16 6305.2000 16 

-Of man-made textile materials:

63053200 --Flexible intermediate bulk containers 18.8 6305.3200 18.8 16 6305.3200 16 16 6305.3200 16 

6305.3200 11 18.8 6305.3200 11 16 6305.3200 11 16 6305.3200 19 18.8 6305.3200 19 16 6305.3200 19 16 6305.3200 90 18.8 6305.3200 90 16 6305.3200 90 16 

63053300 --Other, of polyethylene or polypropylene 18.8 6305.3300 18.8 16 6305.3300 16 16 6305.3300 16 

6305.3300 10 18.8 6305.3300 10 16 6305.3300 10 16 6305.3300 90 18.8 6305.3300 90 16 6305.3300 90 16 

63053900 --Other 18.8 6305.3900 18.8 16 6305.3900 16 16 6305.3900 16 63059000 -Of other textile materials 16.3 6305.9000 16.3 14 6305.9000 14 14 6305.9000 14 

6305.9000 11 16.3 6305.9000 11 14 6305.9000 11 14 6305.9000 19 16.3 6305.9000 19 14 6305.9000 19 14 6305.9000 90 16.3 6305.9000 90 14 6305.9000 90 14 

6306 Tarpaulins, awnings and sunblinds; tents; 63.06 63.06 63.06 

-Tarpaulins, awnings and sunblinds:

63061100 --Of cotton 16.3 6306.1100 16.3 14 6306.1100 14 14 6306.1100 14 63061200 --Of synthetic fibres 18.8 6306.1200 18.8 16 6306.1200 16 16 6306.1200 16 

--Of other textile materials:

63061910 ---Of bast fibres 16.3 6306.1910 16.3 14 6306.1910 14 14 6306.1910 14 63061990 ---Other 17.2 6306.1990 17.2 14 6306.1990 14 14 6306.1990 14 

6306.1990 10 17.2 6306.1990 10 14 6306.1990 10 14 6306.1990 90 17.2 6306.1990 90 14 6306.1990 90 14 

-Tents:

63062100 --Of cotton 16.3 6306.2100 16.3 14 6306.2100 14 14 6306.2100 14 63062200 --Of synthetic fibres 18.8 6306.2200 18.8 16 6306.2200 16 16 6306.2200 16 

6306.2200 10 18.8 6306.2200 10 16 6306.2200 10 16 6306.2200 90 18.8 6306.2200 90 16 6306.2200 90 16 

63062900 --Of other textile materials 17.2 6306.2900 17.2 14 6306.2900 14 14 6306.2900 14 

-Sails:

63063100 --Of synthetic fibres 18.8 6306.3100 18.8 16 6306.3100 16 16 6306.3100 16 63063900 --Of other textile materials 17.2 6306.3900 17.2 14 6306.3900 14 14 6306.3900 14 

-Pneumatic mattresses:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

63064100 --Of cotton 16.3 6306.4100 16.3 14 6306.4100 14 14 6306.4100 14 

--Of other textile materials:

63064910 ---Of man-made fibres 18.8 6306.4910 18.8 16 6306.4910 16 16 6306.4910 16 63064990 ---Other 17.2 6306.4990 17.2 14 6306.4990 14 14 6306.4990 14 

-Other:

63069100 --Of cotton 16.3 6306.9100 16.3 14 6306.9100 14 14 6306.9100 14 

--Of other textile materials:

63069910 ---Of bast fibres 16.3 6306.9910 16.3 14 6306.9910 14 14 6306.9910 14 63069920 ---Of man-made fibres 18.8 6306.9920 18.8 16 6306.9920 16 16 6306.9920 16 63069990 ---Other 17.2 6306.9990 17.2 14 6306.9990 14 14 6306.9990 14 6307 Other made up articles, including dress 63.07 63.07 63.07 63071000 -Floor-cloths, dish-cloths, dusters and 17.2 6307.1000 17.2 14 6307.1000 14 14 6307.1000 14 

6307.1000 11 17.2 6307.1000 11 14 6307.1000 11 14 6307.1000 19 17.2 6307.1000 19 14 6307.1000 19 14 6307.1000 21 17.2 6307.1000 21 14 6307.1000 21 14 6307.1000 29 17.2 6307.1000 29 14 6307.1000 29 14 6307.1000 30 17.2 6307.1000 30 14 6307.1000 30 14 6307.1000 41 17.2 6307.1000 41 14 6307.1000 41 14 6307.1000 49 17.2 6307.1000 49 14 6307.1000 49 14 6307.1000 90 17.2 6307.1000 90 14 6307.1000 90 14 

63072000 -Life-jackets and life-belts 14 6307.2000 14 14 6307.2000 14 14 6307.2000 14 63079000 -Other 17.2 6307.9000 17.2 14 6307.9000 14 14 6307.9000 14 

6307.9000 11 17.2 6307.9000 11 14 6307.9000 11 14 6307.9000 19 17.2 6307.9000 19 14 6307.9000 19 14 6307.9000 20 17.2 6307.9000 20 14 6307.9000 20 14 6307.9000 30 17.2 6307.9000 30 14 6307.9000 30 14 6307.9000 40 17.2 6307.9000 40 14 6307.9000 40 14 6307.9000 51 17.2 6307.9000 51 14 6307.9000 51 14 6307.9000 59 17.2 6307.9000 59 14 6307.9000 59 14 6307.9000 61 17.2 6307.9000 61 14 6307.9000 61 14 6307.9000 62 17.2 6307.9000 62 14 6307.9000 62 14 6307.9000 69 17.2 6307.9000 69 14 6307.9000 69 14 6307.9000 90 17.2 6307.9000 90 14 6307.9000 90 14 

6308 Sets consisting of woven fabric and yarn, 63.08 63.08 63.08 63080000 Sets consisting of woven fabric and yarn, 17.2 6308.0000 17.2 14 6308.0000 14 14 6308.0000 14 

6308.0000 10 17.2 6308.0000 10 14 6308.0000 10 14 6308.0000 20 17.2 6308.0000 20 14 6308.0000 20 14 6308.0000 30 17.2 6308.0000 30 14 6308.0000 30 14 6308.0000 90 17.2 6308.0000 90 14 6308.0000 90 14 

6309 Worn clothing and other worn articles: 63.09 63.09 63.09 63090000 Worn clothing and other worn articles 21.2 6309.0000 21.2 17.5 6309.0000 17.5 14 6309.0000 14 6310 Used or new rags, scrap twine, cordage, 63.10 63.10 63.10 63101000 -Sorted 14 6310.1000 14 14 6310.1000 14 14 6310.1000 14 

6310.1000 10 14 6310.1000 90 14 

63109000 -Other 14 6310.9000 14 14 6310.9000 14 14 6310.9000 14 

6310.9000 10 14 6310.9000 90 14 

6401 Waterproof footwear with outer soles and 64.01 64.01 64.01 64011000 -Footwear incorporating a protective metal 24 6401.1000 24 24 6401.1000 24 24 6401.1000 24 

-Other footwear:

64019100 --Covering the knee 24 6401.9100 24 24 6401.9100 24 24 6401.9100 24 64019200 --Covering the ankle but not covering the 24.5 6401.9200 24 24.5 6401.9200 24 24.5 6401.9200 24 64019900 --Other 24.5 6401.9900 24 24.5 6401.9900 24 24.5 6401.9900 24 6402 Other footwear with outer soles and uppers 64.02 64.02 64.02 

-Sports footwear:

64021200 --Ski-boots, cross-country skifootwear and 13 6402.1200 24 10 6402.1200 10 10 6402.1200 10 

6402.1200 10 10 6402.1200 90 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

64021900 --Other 24 6402.1900 24 24 6402.1900 24 24 6402.1900 24 

6402.1900 10 24 6402.1900 90 24 

64022000 -Footwear with upper straps or thongs 24 6402.2000 24 24 6402.2000 24 24 6402.2000 24 64023000 -Other footwear, incorporating a protective 24 6402.3000 24 24 6402.3000 24 24 6402.3000 24 

-Other footwear:

64029100 --Covering the ankle 24 6402.9100 24 24 6402.9100 24 24 6402.9100 24 64029900 --Other 24 6402.9900 24 24 6402.9900 24 24 6402.9900 24 6403 Footwear with outer soles of rubber, 64.03 64.03 64.03 

-Sports footwear:

64031200 --Ski-boots and cross-country ski footwear 24.5 6403.1200 24 24.5 6403.1200 24 24.5 6403.1200 24 

6403.1200 10 24 6403.1200 10 24 6403.1200 10 24 6403.1200 90 24 6403.1200 90 24 6403.1200 90 24 

64031900 --Other 17 6403.1900 17 15 6403.1900 15 15 6403.1900 15 

6403.1900 10 17 6403.1900 10 15 6403.1900 10 15 6403.1900 90 17 6403.1900 90 15 6403.1900 90 15 

64032000 -Footwear with outer soles of leather, and 24.5 6403.2000 24 24.5 6403.2000 24 24.5 6403.2000 24 

6403.2000 10 24 6403.2000 10 24 6403.2000 10 24 6403.2000 90 24 6403.2000 90 24 6403.2000 90 24 

64033000 -Footwear made on a base or platform of 24 6403.3000 24 24 6403.3000 24 24 6403.3000 24 64034000 -Other footwear, incorporating a protective 24.5 6403.4000 24 24.5 6403.4000 24 24.5 6403.4000 24 

6403.4000 10 24 6403.4000 10 24 6403.4000 10 24 6403.4000 90 24 6403.4000 90 24 6403.4000 90 24 

-Other footwear with outer soles of leather:

64035100 --Covering the ankle 13 6403.5100 13 10 6403.5100 10 10 6403.5100 10 

6403.5100 10 13 6403.5100 10 10 6403.5100 10 10 6403.5100 90 13 6403.5100 90 10 6403.5100 90 10 

64035900 --Other 13 6403.5900 13 10 6403.5900 10 10 6403.5900 10 

6403.5900 10 13 6403.5900 10 10 6403.5900 10 10 6403.5900 90 13 6403.5900 90 10 6403.5900 90 10 

-Other footwear:

64039100 --Covering the ankle 13 6403.9100 13 10 6403.9100 10 10 6403.9100 10 

6403.9100 10 13 6403.9100 10 10 6403.9100 10 10 6403.9100 90 13 6403.9100 90 10 6403.9100 90 10 

64039900 --Other 13 6403.9900 13 10 6403.9900 10 10 6403.9900 10 

6403.9900 10 13 6403.9900 10 10 6403.9900 10 10 6403.9900 90 13 6403.9900 90 10 6403.9900 90 10 

6404 Footwear with outer soles of rubber, 64.04 64.04 64.04 

-Footwear with outer soles of rubber or 

64041100 --Sports footwear, tennis shoes, basketball 24.5 6404.1100 24 24.5 6404.1100 24 24.5 6404.1100 24 64041900 --Other 24.5 6404.1900 24 24.5 6404.1900 24 24.5 6404.1900 24 64042000 -Footwear with outer soles of leather or 24.5 6404.2000 24 24.5 6404.2000 24 24.5 6404.2000 24 6405 Other footwear: 64.05 64.05 64.05 64051000 -With uppers of leather or composition 25 6405.1000 24 25 6405.1000 24 25 6405.1000 24 

6405.1000 10 24 6405.1000 10 24 6405.1000 10 24 6405.1000 90 24 6405.1000 90 24 6405.1000 90 24 

64052000 -With uppers of textile materials 22 6405.2000 22 22 6405.2000 22 22 6405.2000 22 

6405.2000 10 22 6405.2000 10 22 6405.2000 10 22 6405.2000 90 22 6405.2000 90 22 6405.2000 90 22 

64059000 -Other 19 6405.9000 17 15 6405.9000 15 15 6405.9000 15 6406 Parts of footwear(including uppers whether 64.06 64.06 64.06 64061000 -Uppers and parts thereof, other than 17 6406.1000 17 15 6406.1000 15 15 6406.1000 15 

6406.1000 10 17 6406.1000 10 15 6406.1000 10 15 6406.1000 21 17 6406.1000 21 156406.1000 22 17 6406.1000 22 156406.1000 23 17 6406.1000 23 156406.1000 29 17 6406.1000 29 156406.1000 90 17 6406.1000 90 15 6406.1000 90 15 

64062000 -Outer soles and heels, of rubber or plastics 17 6406.2000 17 15 6406.2000 15 15 6406.2000 15 

-Other:

64069100 --Of wood 17 6406.9100 17 15 6406.9100 15 15 6406.9100 15 64069900 --Of other materials 17 6406.9900 17 15 6406.9900 15 15 6406.9900 15 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6406.9900 11 17 6406.9900 11 156406.9900 12 17 6406.9900 12 156406.9900 13 17 6406.9900 13 156406.9900 14 17 6406.9900 14 156406.9900 19 17 6406.9900 19 156406.9900 20 17 6406.9900 20 156406.9900 90 17 6406.9900 90 15

6501 Hat-forms, hat bodies and hoods of felt, 65.01 65.01 65.01 65010000 Hat-forms, hat bodies and hoods of felt, 22 6501.0000 22 22 6501.0000 22 22 6501.0000 22 

6501.0000 10 22 6501.0000 10 226501.0000 90 22 6501.0000 90 22

6502 Hat-shapes, plaited or made by assembling 65.02 65.02 65.02 65020000 Hat-shapes, plaited or made by assembling 20 6502.0000 20 20 6502.0000 20 20 6502.0000 20 

6502.0000 10 20 6502.0000 10 206502.0000 90 20 6502.0000 90 20

6503 Felt hats and other felt headgear, made 65.03 65.03 65.0365030000 Felt hats and other felt headgear, made 22 6503.0000 22 22 6503.0000 22 22 6503.0000 22 

6503.0000 10 22 6503.0000 10 226503.0000 90 22 6503.0000 90 22

6504 Hats and other headgear, plaited or made 65.04 65.04 65.04 65040000 Hats and other headgear, plaited or made 20 6504.0000 20 20 6504.0000 20 20 6504.0000 20 

6504.0000 10 20 6504.0000 10 206504.0000 90 20 6504.0000 90 20

6505 Hats and other headgear, knitted or 65.05 65.05 65.05 65051000 -Hair-nets 13 6505.1000 13 10 6505.1000 10 10 6505.1000 10 

-Other:

65059010 ---Hats and other headgear, knitted or 20 6505.9010 20 20 6505.9010 20 20 6505.9010 20 

6505.9010 11 20 6505.9010 11 206505.9010 12 20 6505.9010 12 206505.9010 13 20 6505.9010 13 206505.9010 14 20 6505.9010 14 206505.9010 19 20 6505.9010 19 206505.9010 21 20 6505.9010 21 206505.9010 29 20 6505.9010 29 206505.9010 31 20 6505.9010 31 206505.9010 32 20 6505.9010 32 206505.9010 39 20 6505.9010 39 206505.9010 41 20 6505.9010 41 206505.9010 49 20 6505.9010 49 206505.9010 50 20 6505.9010 50 206505.9010 60 20 6505.9010 60 206505.9010 70 20 6505.9010 70 206505.9010 90 20 6505.9010 90 20

65059090 ---Other 20 6505.9090 20 20 6505.9090 20 20 6505.9090 20 

6505.9090 11 20 6505.9090 11 206505.9090 12 20 6505.9090 12 206505.9090 13 20 6505.9090 13 206505.9090 14 20 6505.9090 14 206505.9090 19 20 6505.9090 19 206505.9090 21 20 6505.9090 21 206505.9090 29 20 6505.9090 29 206505.9090 31 20 6505.9090 31 206505.9090 32 20 6505.9090 32 206505.9090 33 20 6505.9090 33 206505.9090 39 20 6505.9090 39 206505.9090 41 20 6505.9090 41 206505.9090 49 20 6505.9090 49 206505.9090 50 20 6505.9090 50 206505.9090 60 20 6505.9090 60 206505.9090 70 20 6505.9090 70 206505.9090 90 20 6505.9090 90 20

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6506 Other headgear, whether or not lined or 65.06 65.06 65.06 65061000 -Safety headgear 13 6506.1000 13 10 6506.1000 10 10 6506.1000 10 

6506.1000 10 10 6506.1000 90 10 

-Other:

65069100 --Of rubber or of plastics 13 6506.9100 13 10 6506.9100 10 10 6506.9100 10 65069200 --Of furskin 13 6506.9200 13 10 6506.9200 10 10 6506.9200 10 

6506.9200 10 13 6506.9200 10 10 6506.9200 10 106506.9200 90 13 6506.9200 90 10 6506.9200 90 10

--Of other materials:

65069910 ---Of leather 13 6506.9910 13 10 6506.9910 10 10 6506.9910 10 

6506.9910 10 13 6506.9910 10 10 6506.9910 10 10 6506.9910 90 13 6506.9910 90 10 6506.9910 90 10 

65069990 ---Other 25 6506.9990 24 25 6506.9990 24 25 6506.9990 24 6507 Head-bands, linings, covers, hat 65.07 65.07 65.07 65070000 Head-bands, linings, covers, hat 25 6507.0000 24 25 6507.0000 24 25 6507.0000 24 

6507.0000 10 24 6507.0000 10 24 6507.0000 10 24 6507.0000 90 24 6507.0000 90 24 6507.0000 90 24 

6601 Umbrellas and sun umbrellas (including 66.01 66.01 66.01 66011000 -Garden or similar umbrellas 15 6601.1000 14 15 6601.1000 14 15 6601.1000 14 

-Other:

66019100 --Having a telescopic shaft 10 6601.9100 10 10 6601.9100 10 10 6601.9100 10 66019900 --Other 10 6601.9900 10 10 6601.9900 10 10 6601.9900 10 6602 Walking-sticks, seat-sticks, whips, riding- 66.02 66.02 66.02 66020000 Walking-sticks, seat-sticks, whips, riding- 10 6602.0000 10 10 6602.0000 10 10 6602.0000 10 

6602.0000 11 10 6602.0000 11 10 6602.0000 11 10 6602.0000 19 10 6602.0000 19 10 6602.0000 19 10 6602.0000 90 10 6602.0000 90 10 6602.0000 90 10 

6603 Parts, trimmings and accessories of articles 66.03 66.03 66.03 66031000 -Handles and knobs 15 6603.1000 14 15 6603.1000 14 15 6603.1000 14 

6603.1000 11 14 6603.1000 11 14 6603.1000 11 146603.1000 19 14 6603.1000 19 14 6603.1000 19 146603.1000 90 14 6603.1000 90 14 6603.1000 90 14

66032000 -Umbrella frames, including frames 15 6603.2000 14 15 6603.2000 14 15 6603.2000 14 66039000 -Other 15 6603.9000 14 15 6603.9000 14 15 6603.9000 14 

6603.9000 10 14 6603.9000 10 14 6603.9000 10 14 6603.9000 90 14 6603.9000 90 14 6603.9000 90 14 

6701 Skins and other parts of birds with their 67.01 67.01 67.01 67010000 Skins and other parts of birds with their 20 6701.0000 20 20 6701.0000 20 20 6701.0000 20 

6701.0000 10 20 6701.0000 10 20 6701.0000 10 20 6701.0000 90 20 6701.0000 90 20 6701.0000 90 20 

6702 Artificial flowers, foliage and fruit and parts 67.02 67.02 67.02 67021000 -Of plastics 20 6702.1000 20 20 6702.1000 20 20 6702.1000 20 

-Of other materials:

67029010 ---Of feathers or down 20 6702.9010 20 20 6702.9010 20 20 6702.9010 20 

6702.9010 10 20 6702.9010 10 20 6702.9010 10 20 6702.9010 90 20 6702.9010 90 20 6702.9010 90 20 

67029020 ---Of silk or silk waste 25 6702.9020 24 25 6702.9020 24 25 6702.9020 24 67029030 ---Of man-made fibres 25 6702.9030 24 25 6702.9030 24 25 6702.9030 24 67029090 ---Other 20 6702.9090 20 20 6702.9090 20 20 6702.9090 20 6703 Human hair, dressed, thinned, bleached or 67.03 67.03 67.03 67030000 Human hair, dressed, thinned, bleached or 20 6703.0000 20 20 6703.0000 20 20 6703.0000 20 6704 Wigs, false beards, eyebrows and 67.04 67.04 67.04 

-Of synthetic textile materials:

67041100 --Complete wigs 25 6704.1100 25 25 6704.1100 25 25 6704.1100 25 67041900 --Other 25 6704.1900 25 25 6704.1900 25 25 6704.1900 25 67042000 -Of human hair 15 6704.2000 15 15 6704.2000 15 15 6704.2000 15 67049000 -Of Other materials 25 6704.9000 25 25 6704.9000 25 25 6704.9000 25 6801 Setts, curbstones and flagstones, of natural 68.01 68.01 68.01 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

68010000 Setts, curbstones and flagstones, of natural 12 6801.0000 12 12 6801.0000 12 12 6801.0000 12 6802 Worked monumental or building stone 68.02 68.02 68.02 

-Tiles, cubes and similar articles, whether or 

68021010 ---Marble 24.5 6802.1010 24 24.5 6802.1010 24 24.5 6802.1010 24 68021090 ---Other 20 6802.1090 20 20 6802.1090 20 20 6802.1090 20 

-Other monumental or building stone and --Marble, travertine and alabaster:

68022110 ---Marble 13 6802.2110 13 10 6802.2110 10 10 6802.2110 10 

6802.2120 24 

68022190 ---Other 24.5 6802.2190 24 24.5 6802.2190 24 24.5 6802.2190 24 68022200 --Other calcareous stone 24.5 6802.2200 24 24.5 6802.2200 24 24.5 6802.2200 24 68022300 --Granite 13 6802.2300 13 10 6802.2300 10 10 6802.2300 10 68022900 --Other stone 15 6802.2900 15 15 6802.2900 15 15 6802.2900 15 

-Other:--Marble, travertine and alabaster:

68029110 ---Carvings 24.5 6802.9110 24 24.5 6802.9110 24 24.5 6802.9110 24 68029190 ---Other 13 6802.9190 13 10 6802.9190 10 10 6802.9190 10 

--Other calcareous stone:

68029210 ---Carvings 24.5 6802.9210 24 24.5 6802.9210 24 24.5 6802.9210 24 68029290 ---Other 13 6802.9290 13 10 6802.9290 10 10 6802.9290 10 

--Granite:

68029310 ---Carvings 24.5 6802.9310 24 24.5 6802.9310 24 24.5 6802.9310 24 68029390 ---Other 13 6802.9390 13 10 6802.9390 10 10 6802.9390 10 

--Other stone:

68029910 ---Carvings 24.5 6802.9910 24 24.5 6802.9910 24 24.5 6802.9910 24 68029990 ---Other 24.5 6802.9990 24 24.5 6802.9990 24 24.5 6802.9990 24 6803 Worked slate and articles of slate or of 68.03 68.03 68.03 68030000 Worked slate and articles of slate or of 20 6803.0000 20 20 6803.0000 20 20 

6803.0010 20 6803.0090 20 

6804 Millstones, grindstones, grinding wheels 68.04 68.04 68.04 68041000 -Millstones and grindstones for milling, 8 6804.1000 8 8 6804.1000 8 8 6804.1000 8 

-Other millstones, grindstones, grinding 

68042100 --Of agglomerated synthetic or natural 8 6804.2100 8 8 6804.2100 8 8 6804.2100 8 

--Of other agglomerated abrasives or of 

68042210 ---Grinding wheels 8 6804.2210 8 8 6804.2210 8 8 6804.2210 8 68042290 ---Other 8 6804.2290 8 8 6804.2290 8 8 6804.2290 8 

--Of natural stone:

68042310 ---Grinding wheels 8 6804.2310 8 8 6804.2310 8 8 6804.2310 8 68042390 ---Other 8 6804.2390 8 8 6804.2390 8 8 6804.2390 8 

-Hand sharpening or polishing stones:

68043010 ---Oilstones 8 6804.3010 8 8 6804.3010 8 8 6804.3010 8 68043090 ---Other 8 6804.3090 8 8 6804.3090 8 8 6804.3090 8 6805 Natural or artificial abrasive powder or 68.05 68.05 68.05 68051000 -On a base of woven textile fabric only 8 6805.1000 8 8 6805.1000 8 8 6805.1000 8 68052000 -On a base of paper or paperboard only 8 6805.2000 8 8 6805.2000 8 8 6805.2000 8 68053000 -On a base of other materials 8 6805.3000 8 8 6805.3000 8 8 6805.3000 8 6806 Slag wool, rock wool and similar mineral 68.06 68.06 68.06 68061000 -Slag wool, rock wool and similar mineral 10.5 6806.1000 10.5 10.5 6806.1000 10.5 10.5 6806.1000 10.5 

6806.1000 10 10.56806.1000 90 10.5 

68062000 -Exfoliated vermiculite, expanded clays, 10.5 6806.2000 10.5 10.5 6806.2000 10.5 10.5 6806.2000 10.5 68069000 -Other 10 6806.9000 10 10 6806.9000 10 10 6806.9000 10 6807 Articles of asphalt or of similar material (for 68.07 68.07 68.07 68071000 -In rolls 12 6807.1000 12 12 6807.1000 12 12 6807.1000 12 68079000 -Other 12 6807.9000 12 12 6807.9000 12 12 6807.9000 12 6808 Panels, boards, tiles, blocks and similar 68.08 68.08 68.08 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

68080000 Panels, boards, tiles, blocks and similar 10.5 6808.0000 10.5 10.5 6808.0000 10.5 10.5 6808.0000 10.5 6809 Articles of plaster or of compositions based 68.09 68.09 68.09 

-Boards, sheets, panels, tiles and similar 

68091100 --Faced or reinforced with paper or 28 6809.1100 28 28 6809.1100 28 28 6809.1100 28 68091900 --Other 25 6809.1900 25 25 6809.1900 25 25 6809.1900 25 68099000 -Other articles 25 6809.9000 25 25 6809.9000 25 25 6809.9000 25 6810 Articles of cement, of concrete or of artificial 68.10 68.10 68.10 

-Tiles, flagstones, bricks and similar 

68101100 --Building blocks and bricks 10.5 6810.1100 10.5 10.5 6810.1100 10.5 10.5 6810.1100 10.5 68101900 --Other 10.5 6810.1900 10.5 10.5 6810.1900 10.5 10.5 

6810.1910 10.5 6810.1990 10.5 

-Other articles:

68109100 --Prefabricated structural components for 10.5 10.5 10.5 

6810.9110 10.5 6810.9110 10.5 6810.9110 10.5 6810.9190 10.5 6810.9190 10.5 6810.9190 10.5 

--Other:

68109910 ---Railway sleepers of concrete 8 6810.9910 8 8 6810.9910 8 8 6810.9910 8 68109990 ---Other 10.5 6810.9990 10.5 10.5 6810.9990 10.5 10.5 6810.9990 10.5 6811 Articles of asbestos-cement, of cellulose 68.11 68.11 68.11 68111000 -Corrugated sheets 5 6811.1000 5 5 6811.1000 5 5 6811.1000 5 68112000 -Other sheets, panels, tiles and similar 10.5 6811.2000 10.5 10.5 6811.2000 10.5 10.5 6811.2000 10.5 68113000 -Tubes, pipes and tube or pipe fittings 8 6811.3000 8 8 6811.3000 8 8 6811.3000 8 

68119000 -Other articles 8.4 6811.9000 8.4 8.4 6811.9000 8.4 8.4 6811.9000 8.4 6812 Fabricated asbestos fibres; mixtures with a 68.12 68.12 68.12 68121000 -Fabricated asbestos fibers; mixtures with a 10.5 10.5 10.5 68122000 -Yarn and thread 10 10 10 68123000 -Cords and string, whether or not plaited 10.5 10.5 10.5 68124000 -Woven or knitted fabric 10 10 10 68125000 -Clothing, clothing accessories, footwear 10.5 6812.5000 10.5 10.5 6812.5000 10.5 10.5 6812.5000 10.5 68126000 -Paper, millboard and felt 10.5 6812.6000 10.5 10.5 6812.6000 10.5 10.5 6812.6000 10.5 68127000 -Compressed asbestos fibers jointing, in 10.5 6812.7000 10.5 10.5 6812.7000 10.5 10.5 6812.7000 10.5 68129000 -Other 10 6812.9000 10 10 6812.9000 10 10 6812.9000 10 6813 Friction material and articles thereof (for 68.13 68.13 68.13 68131000 -Brake linings and pads 10 6813.1000 10 10 6813.1000 10 10 6813.1000 10 68139000 -Other 12 6813.9000 12 12 6813.9000 12 12 6813.9000 12 6814 Worked mica and articles of mica, including 68.14 68.14 68.14 68141000 -Plates, sheets and strips of agglomerated 10.5 6814.1000 10.5 10.5 6814.1000 10.5 10.5 6814.1000 10.5 68149000 -Other 10.5 6814.9000 10.5 10.5 6814.9000 10.5 10.5 6814.9000 10.5 6815 Articles of stone or of other mineral 68.15 68.15 68.15 68151000 -Non-electrical articles of graphite or other 15 6815.1000 15 15 6815.1000 15 15 6815.1000 15 68152000 -Articles of peat 15 6815.2000 15 15 6815.2000 15 15 6815.2000 15 

-Other articles:

68159100 --Containing magnesite, dolomite or 15 6815.9100 15 15 6815.9100 15 15 6815.9100 15 68159900 --Other 17.5 6815.9900 17.5 17.5 6815.9900 17.5 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

6815.9900 10 17.56815.9900 20 17.56815.9900 90 17.5

6815.9910 17.5 6815.9910 21 17.5 6815.9910 29 17.5 6815.9910 91 17.5 6815.9910 99 17.5 6815.9990 17.5 

6901 Bricks, blocks, tiles and other ceramic 69.01 69.01 69.01 69010000 Bricks, blocks, tiles and other ceramic 8 6901.0000 8 8 6901.0000 8 8 6901.0000 8 6902 Refractory bricks, blocks, tiles and similar 69.02 69.02 69.02 69021000 -Containing by weight, singly or together, 8 6902.1000 8 8 6902.1000 8 8 6902.1000 8 69022000 -Containing by weight more than 50% of 8 6902.2000 8 8 6902.2000 8 8 6902.2000 8 69029000 -Other 8 6902.9000 8 8 6902.9000 8 8 6902.9000 8 6903 Other refractory ceramic goods (for 69.03 69.03 69.03 69031000 -Containing by weight more than 50% of 8 6903.1000 8 8 6903.1000 8 8 6903.1000 8 69032000 -Containing by weight more than 50% of 8 6903.2000 8 8 6903.2000 8 8 6903.2000 8 69039000 -Other 8 6903.9000 8 8 6903.9000 8 8 6903.9000 8 6904 Ceramic building bricks, flooring blocks, 69.04 69.04 69.04 69041000 -Building bricks 17 6904.1000 17 15 6904.1000 15 15 6904.1000 15 69049000 -Other 24.5 6904.9000 24.5 24.5 6904.9000 24.5 24.5 6904.9000 24.5 6905 Roofing tiles, chimney-pots, cowls, chimney 69.05 69.05 69.05 69051000 -Roofing tiles 24.5 6905.1000 24.5 24.5 6905.1000 24.5 24.5 6905.1000 24.5 69059000 -Other 24.5 6905.9000 24.5 24.5 6905.9000 24.5 24.5 6905.9000 24.5 6906 Ceramic pipes, conduits, guttering and pipe 69.06 69.06 69.06 69060000 Ceramic pipes, conduits, guttering and pipe 17 6906.0000 17 15 6906.0000 15 15 6906.0000 15 6907 Unglazed ceramic flags and paving, hearth 69.07 69.07 69.07 69071000 -Tiles cubes and similar articles, whether or 24.5 6907.1000 24.5 24.5 6907.1000 24.5 24.5 6907.1000 24.5 

6907.1000 10 24.5 6907.1000 10 24.5 6907.1000 90 24.5 6907.1000 90 24.5 

69079000 -Other 14.6 6907.9000 14.6 12 6907.9000 12 12 6907.9000 12 6908 Glazed ceramic flags and paving, hearth or 69.08 69.08 69.08 69081000 -Tiles, cubes and similar articles, whether or 23 6908.1000 23 17.5 6908.1000 17.5 12 6908.1000 12 69089000 -Other 23 6908.9000 23 17.5 6908.9000 17.5 12 6908.9000 12 6909 Ceramic wares for laboratory, chemical or 69.09 69.09 69.09 

-Ceramic wares for laboratory, chemical or 

69091100 --Of porcelain or china 8 6909.1100 8 8 6909.1100 8 8 6909.1100 8 69091200 --Articles having a hardness equivalent to 9 8 6909.1200 8 8 6909.1200 8 8 6909.1200 8 69091900 --Other 8 6909.1900 8 8 6909.1900 8 8 6909.1900 8 69099000 -Other 21 6909.9000 21 21 6909.9000 21 21 6909.9000 21 6910 Ceramic sinks, wash basins, wash basin 69.10 69.10 69.10 69101000 -Of porcelain or china 21.7 6910.1000 21.7 15.8 6910.1000 15.8 10 6910.1000 10 69109000 -Other 21.7 6910.9000 21.7 15.8 6910.9000 15.8 10 6910.9000 10 6911 Tableware, kitchenware, other household 69.11 69.11 69.11 

-Tableware and kitchenware:

69111010 ---Tableware 18 6911.1010 18 15 6911.1010 15 12 6911.1010 12 69111020 ---Kitchenware 18 6911.1020 18 15 6911.1020 15 15 6911.1020 15 69119000 -Other 24.5 6911.9000 24.5 24.5 6911.9000 24.5 24.5 6911.9000 24.5 6912 Ceramic tableware, kitchenware, other 69.12 69.12 69.12 69120010 ---Tableware 18 6912.0010 18 15 6912.0010 15 15 6912.0010 15 69120090 ---Other 18 6912.0090 18 15 6912.0090 15 15 6912.0090 15 6913 Statuettes and other ornamental ceramic 69.13 69.13 69.13 69131000 -Of porcelain or china 18 6913.1000 18 15 6913.1000 15 15 6913.1000 15 69139000 -Other 18 6913.9000 18 15 6913.9000 15 15 6913.9000 15 6914 Other ceramic articles: 69.14 69.14 69.14 69141000 -Of porcelain or china 24.5 6914.1000 24.5 24.5 6914.1000 24.5 24.5 6914.1000 24.5 

6914.1000 10 24.56914.1000 90 24.5

69149000 -Other 16.7 6914.9000 16.7 13.3 6914.9000 13.3 10 6914.9000 10 

6914.9000 10 13.36914.9000 90 13.3

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

7001 Cullet and other waste and scrap of glass; 70.01 70.01 70.01 70010000 Cullet and other waste and scrap of glass; 12 7001.0000 12 12 7001.0000 12 12 7001.0000 12 7002 Glass in balls (other than microspheres of 70.02 70.02 70.02 70021000 -Balls 12 7002.1000 12 12 7002.1000 12 12 7002.1000 12 

-Rods

70022010 ---Performed bars for drawing optical fibre 12 7002.2010 6 12 7002.2010 6 12 7002.2010 6 70022090 ---Other 12 7002.2090 12 12 7002.2090 12 12 7002.2090 12 

-Tubes:--Of fused quartz or other fused silica:

70023110 ---Wave guide quartz Tubes for optical 5 7002.3110 5 5 7002.3110 5 5 7002.3110 5 70023190 ---Other 14 7002.3190 14 14 7002.3190 14 14 7002.3190 14 70023200 --Of other glass having a linear coefficient 12 7002.3200 12 12 7002.3200 12 12 7002.3200 12 70023900 --Other 12 7002.3900 12 12 7002.3900 12 12 7002.3900 12 

7002.3900 10 12 7002.3900 10 127002.3900 20 12 7002.3900 20 127002.3900 90 12 7002.3900 90 12 

7003 Cast glass and rolled glass, in sheets or 70.03 70.03 70.03 

-Non-wired sheets:

70031200 --Coloured throughout the mass (body 15 7003.1200 15 15 7003.1200 15 15 7003.1200 15 70031900 --Other 17.5 7003.1900 17.5 17.5 7003.1900 17.5 17.5 7003.1900 17.5 70032000 -Wired sheets 15 7003.2000 15 15 7003.2000 15 15 7003.2000 15 70033000 -Profiles 15 7003.3000 15 15 7003.3000 15 15 7003.3000 15 7004 Drawn glass and blown glass, in sheets, 70.04 70.04 70.04 70042000 -Glass, coloured throughout the mass (body 17.5 7004.2000 17.5 17.5 7004.2000 17.5 17.5 7004.2000 17.5 70049000 -Other Glass 17.5 7004.9000 17.5 17.5 7004.9000 17.5 17.5 7004.9000 17.5 

7004.9000 10 17.57004.9000 90 17.5 

7005 Float glass and surface ground or polished 70.05 70.05 70.05 70051000 -Non-wired glass, having an absorbent, 15 7005.1000 15 15 7005.1000 15 15 7005.1000 15 

-Other non-wired glass:

70052100 --Coloured throughout the mass (body 15 7005.2100 15 15 7005.2100 15 15 7005.2100 15 70052900 --Other 15 7005.2900 15 15 7005.2900 15 15 7005.2900 15 

7005.2900 10 157005.2900 90 15 

70053000 -Wired glass 17.5 7005.3000 17.5 17.5 7005.3000 17.5 17.5 7005.3000 17.5 7006 Glass of heading No. 70.03, 70.04 or 70.05, 70.06 70.06 70.06 70060000 Glass of heading No. 70.03, 70.04 or 70.05, 15 7006.0000 15 15 7006.0000 15 15 7006.0000 15 7007 Safety glass, consisting of toughened 70.07 70.07 70.07 

-Toughened (tempered) safety glass:--Of size and shape suitable for 

70071110 ---For aircraft, spacecraft or vessels 2 7007.1110 2 2 7007.1110 2 2 7007.1110 2 

7007.1110 10 2 7007.1110 10 2 7007.1110 10 27007.1110 90 2 7007.1110 90 2 7007.1110 90 2 

70071190 ---Other 12.4 7007.1190 12.4 10 7007.1190 10 10 7007.1190 10 70071900 --Other 14 7007.1900 14 14 7007.1900 14 14 7007.1900 14 

-Laminated safety glass: 7007.1900 10 14 7007.1900 10 14--Of size and shape suitable for 7007.1900 90 14 7007.1900 90 14 

70072110 ---For aircraft, spacecraft or vessels 2 7007.2110 2 2 7007.2110 2 2 7007.2110 2 70072190 ---Other 20 7007.2190 20 20 7007.2190 20 20 7007.2190 20 70072900 --Other 14 7007.2900 14 14 7007.2900 14 14 7007.2900 14 7008 Multiple-walled insulating units of glass: 70.08 70.08 70.08 70080000 Multiple-walled insulating units of glass 14 14 14 

7008.0010 14 7008.0010 14 7008.0010 14 7008.0090 14 7008.0090 14 7008.0090 14 

7009 Glass mirrors, whether or not framed, 70.09 70.09 70.09 70091000 -Rear-view mirrors for vehicles 12.4 7009.1000 12.4 10 7009.1000 10 10 7009.1000 10 

-Other:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

70099100 --Unframed 21 7009.9100 21 21 7009.9100 21 21 7009.9100 21 70099200 --Framed 14 7009.9200 14 12 7009.9200 12 12 7009.9200 12 7010 Carboys, bottles, flasks, jars, pots, phials, 70.10 70.10 70.10 70101000 -Ampoules 14 7010.1000 14 14 7010.1000 14 14 7010.1000 14 70102000 -Stoppers, lids and other closures 14 7010.2000 14 14 7010.2000 14 14 7010.2000 14 

7010.9010 14 7010.9010 14 7010.9010 14 7010.9020 14 7010.9020 14 7010.9020 14 7010.9030 14 7010.9030 14 7010.9030 14 7010.9090 14 7010.9090 14 7010.9090 14 

-Other, of capacity:

70109100 --Exceeding 1 L 14 14 14 70109200 --Exceeding 0.33 L but not exceeding 1 L 14 14 14 70109300 --Exceeding0.15L but not exceeding 0.33L 14 14 14 70109400 --Not exceeding 0.15L 14 14 14 7011 Glass envelopes (including bulbs and 70.11 70.11 70.11 70111000 -For electric lighting 21 7011.1000 21 21 7011.1000 21 21 7011.1000 21 

7011.2000 10 7011.2000 107011.2000 10 10 7011.2000 10 107011.2000 90 10 7011.2000 90 10

-For cathode-ray tubes:

70112010 ---Anti-dazzle glass 10 10 10 7011.2010 10 

70112090 ---Other 12 12 12 7011.2090 10 

7011.2090 10 107011.2090 90 10 

-Other:

70119010 ---For electronic tubes and valves (other 8.4 7011.9010 8 8.4 7011.9010 8 8.4 7011.9010 8 70119090 ---Other 21 7011.9090 21 21 7011.9090 21 21 7011.9090 21 7012 Glass inner for vacuum flasks or for other 70.12 70.12 70.1270120000 Glass inner for vacuum flasks or for other 21 7012.0000 21 21 7012.0000 21 21 7012.0000 21 7013 Glassware of a kind used for table, kitchen, 70.13 70.13 70.13 70131000 -Of glass-ceramics 24.5 7013.1000 24.5 24.5 7013.1000 24.5 24.5 7013.1000 24.5 

-Drinking glasses other than of glass70132100 --Of lead crystal 24.5 7013.2100 24.5 24.5 7013.2100 24.5 24.5 7013.2100 24.5 

70132900 --Other 12.4 7013.2900 12.4 8 7013.2900 8 8 7013.2900 8 

-Glassware of a kind used for table (other 

70133100 --Of lead crystal 24.5 7013.3100 24.5 24.5 7013.3100 24.5 24.5 7013.3100 24.5 70133200 --Of glass having a linear coefficient of 16.7 7013.3200 16.7 13.3 7013.3200 13.3 10 7013.3200 10 70133900 --Other 16.7 7013.3900 16.7 13.3 7013.3900 13.3 10 7013.3900 10 

-Other glassware:

70139100 --Of lead crystal 16.7 7013.9100 16.7 13.3 7013.9100 13.3 10 7013.9100 10 70139900 --Other 16.7 7013.9900 16.7 13.3 7013.9900 13.3 10 7013.9900 10 7014 Signaling glassware and optical elements of 70.14 70.14 70.14 70140010 ---Blanks of optical elements, for optical 10.5 7014.0010 10 10.5 7014.0010 10 10.5 7014.0010 10 70140090 ---Other 17.5 7014.0090 17.5 17.5 7014.0090 17.5 17.5 7014.0090 17.5 

7014.0090 10 17.57014.0090 90 17.5 

7015 Clock or watch glasses and similar glasses, 70.15 70.15 70.15 

-Glasses for corrective spectacles:

70151010 ---Blanks for photochromic spectacles 21 7015.1010 21 21 7015.1010 21 21 7015.1010 21 70151090 ---Other 17.5 7015.1090 17.5 17.5 7015.1090 17.5 17.5 7015.1090 17.5 

-Other:

70159010 ---Clock and watch glasses 17.5 7015.9010 17.5 17.5 7015.9010 17.5 17.5 7015.9010 17.5 70159020 ---Blanks for plane photochromic spectacles 18 7015.9020 18 18 7015.9020 18 18 7015.9020 18 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

70159090 ---Other 12 7015.9090 12 12 7015.9090 12 12 7015.9090 12 7016 Paving blocks, slabs, bricks, squares, tiles 70.16 70.16 70.16 70161000 -Glass cubes and other glass small wares, 22 7016.1000 22 22 7016.1000 22 22 7016.1000 22 

-Other:

70169010 ---Leaded lights and the like 24.5 7016.9010 24 24.5 7016.9010 24 24.5 7016.9010 24 70169090 ---Other 18 7016.9090 18 18 7016.9090 18 18 7016.9090 18 7017 Laboratory, hygienic or pharmaceutical 70.17 70.17 70.17 70171000 -Of fused quartz or other fused silica 0 7017.1000 0 0 7017.1000 0 0 7017.1000 0 70171000 Quartz reactor tubes and holders designed 0 0 0 70172000 -Of other glass having a linear coefficient of 8 7017.2000 8 8 7017.2000 8 8 7017.2000 8 70179000 -Other 8 7017.9000 8 8 7017.9000 8 8 7017.9000 8 7018 Glass beads, imitation pearls, imitation 70.18 70.18 70.18 70181000 -Glass beads, imitation pearls, imitation 12.4 7018.1000 12.4 10 7018.1000 10 10 7018.1000 10 70182000 -Glass microspheres not exceeding 1 mm in 20 7018.2000 20 20 7018.2000 20 20 7018.2000 20 70189000 -Other 20 7018.9000 20 20 7018.9000 20 20 7018.9000 20 7019 Glass fibres (including glass wool) and 70.19 70.19 70.19 

-Slivers, roving, yarn and chopped strands:

70191100 --Chopped strands, of a length of not more 12 7019.1100 12 12 7019.1100 12 12 7019.1100 12 70191200 --Roving 12 7019.1200 12 12 7019.1200 12 12 7019.1200 12 

7019.1200 10 12 7019.1200 10 12 7019.1200 90 12 7019.1200 90 12 

70191900 --Other 10 7019.1900 10 10 7019.1900 10 10 7019.1900 10 

7019.1900 11 10 7019.1900 11 10 7019.1900 11 10 

7019.1900 12 10 

7019.1900 19 10 7019.1900 19 10 7019.1900 19 10 7019.1900 90 10 7019.1900 90 10 7019.1900 90 10 

-Thin sheets (voiles), webs, mats, 

70193100 --Mats 7.2 7019.3100 7.2 5 7019.3100 5 5 7019.3100 5 70193200 --Thin sheets (voiles) 15 7019.3200 14 15 7019.3200 14 15 7019.3200 14 70193900 --Other 10.5 7019.3900 10.5 10.5 7019.3900 10.5 10.5 7019.3900 10.5 70194000 -Woven fabric of roving 12 7019.4000 12 12 7019.4000 12 12 7019.4000 12 

-Other woven fabrics:

70195100 -- Of a width not exceeding 30cm 12 7019.5100 12 12 7019.5100 12 12 7019.5100 12 70195200 --Of a width exceeding 30cm,plain weave, 12 7019.5200 12 12 7019.5200 12 12 7019.5200 12 

70195900 --Other 12 7019.5900 12 12 7019.5900 12 12 7019.5900 12 

7019.5900 10 12 7019.5900 10 12 7019.5900 10 127019.5900 90 12 7019.5900 90 12 7019.5900 90 12

70199000 -Other 8.8 7019.9000 8.8 7 7019.9000 7 7 7019.9000 7 

7019.9000 10 77019.9000 90 7

7020 Other articles of glass: 70.20 70.20 70.20 

---For technical use:

70200011 ---- Conductive glass 10.5 7020.0011 10.5 10.5 7020.0011 10.5 10.5 7020.0011 10.5 70200012 ---- Glass umbrella for insulator 10.5 7020.0012 10.5 10.5 7020.0012 10.5 10.5 7020.0012 10.5 70200019 ---- Other 10.5 10.5 10.5 70200019 Quartz reactor tubes and holders designed 10.5 7020.0019 10.5 10.5 *7020.0019 10.5 *7020.0019 10.5 

7020.0019 10 0 7020.0019 10 0 7020.0019 10 0

7020.0019 20 10.5

7020.0019 90 10.5 7020.0019 90 10.5 7020.0019 90 10.5 

70200090 ---Other 17 7020.0090 17 15 7020.0090 15 15 7020.0090 15 

7020.0090 10 157020.0090 90 15

7101 Pearls, natural or cultured, whether or not 71.01 71.01 71.01 

-Natural pearls:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

71011010 ---Ungraded 21 21 21 

7101.1011 21 7101.1011 21 7101.1011 21 7101.1019 21 7101.1019 21 7101.1019 21 

71011090 ---Other 21 21 21 

7101.1091 21 7101.1091 21 7101.1091 21 7101.1099 21 7101.1099 21 7101.1099 21 

-Cultured pearls:--Unworked:

71012110 ---Ungraded 21 7101.2110 21 21 7101.2110 21 21 7101.2110 21 71012190 ---Other 21 7101.2190 21 21 7101.2190 21 21 7101.2190 21 

--Worked:

71012210 ---Ungraded 21 7101.2210 21 21 7101.2210 21 21 7101.2210 21 71012290 ---Other 21 7101.2290 21 21 7101.2290 21 21 7101.2290 21 7102 Diamonds, whether or not worked, but not 71.02 71.02 71.02 71021000 -Unsorted 3 7102.1000 3 3 7102.1000 3 3 7102.1000 3 

-Industrial:

71022100 --Unworked or simply sawn, cleaved or 0 7102.2100 0 0 7102.2100 0 0 7102.2100 0 71022900 --Other 0 7102.2900 0 0 7102.2900 0 0 7102.2900 0 

-Non-industrial:

71023100 --Unworked or simply sawn, cleaved or 3 7102.3100 3 3 7102.3100 3 3 7102.3100 3 71023900 --Other 8.4 7102.3900 8 8.4 7102.3900 8 8.4 7102.3900 8 7103 Precious stones (other than diamonds) and 71.03 71.03 71.03 71031000 -Unworked or simply sawn or roughly 3 7103.1000 3 3 7103.1000 3 3 7103.1000 3 

-Otherwise worked:

71039100 --Rubies, sapphires and emeralds 8.4 7103.9100 8 8.4 7103.9100 8 8.4 7103.9100 8 

--Other:

71039910 ---Jadeite 8.4 7103.9910 8 8.4 7103.9910 8 8.4 7103.9910 8 71039990 ---Other 8.4 7103.9990 8 8.4 7103.9990 8 8.4 7103.9990 8 7104 Synthetic or reconstructed precious or semi- 71.04 71.04 71.04 71041000 -Piezo electric quartz 6 7104.1000 6 6 7104.1000 6 6 7104.1000 6 71042000 -Other, unworked or simply sawn or roughly 0 0 0 

7104.2010 0 7104.2010 0 7104.2010 0 7104.2090 0 7104.2090 0 7104.2090 0 

-Other:

71049010 ---For technical use 6 6 6 

7104.9011 6 7104.9011 6 7104.9011 6 7104.9019 6 7104.9019 6 7104.9019 6 

71049090 ---Other 8.4 8.4 8.4 

7104.9091 8 7104.9091 8 7104.9091 8 7104.9099 8 7104.9099 8 7104.9099 8 

7105 Dust and powder of natural or synthetic 71.05 71.05 71.05 71051000 -Of diamonds 0 7105.1000 0 0 7105.1000 0 0 

7105.1010 0 7105.1020 0 

71059000 -Other 0 7105.9000 0 0 7105.9000 0 0 7105.9000 0 7106 Silver (including silver plated with gold or 71.06 71.06 71.06 71061000 -Powder 0 7106.1000 0 0 7106.1000 0 0 

7106.1011 0 7106.1019 0 7106.1021 0 7106.1029 0 

-Other:

71069100 --Unwrought 0 0 0 

7106.9110 0 7106.9110 0 7106.9110 0 7106.9190 0 7106.9190 0 7106.9190 0 

71069200 --Semi-manufactured 2 2 2 

7106.9210 0 7106.9210 0 7106.9210 0 7106.9290 0 7106.9290 0 7106.9290 0 

7107 Base metals clad with silver, not further 71.07 71.07 71.07 71070000 Base metals clad with silver, not further 10.5 7107.0000 10.5 10.5 7107.0000 10.5 10.5 7107.0000 10.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

7108 Gold (including gold plated with platinum) 71.08 71.08 71.08 

-Non-monetary:

71081100 --Powder 0 7108.1100 0 0 7108.1100 0 0 7108.1100 0 71081200 --Other unwrought forms 0 7108.1200 0 0 7108.1200 0 0 7108.1200 0 71081300 --Other semi-manufactured forms 0 7108.1300 0 0 7108.1300 0 0 7108.1300 0 71082000 -Monetary 0 7108.2000 0 0 7108.2000 0 0 7108.2000 0 7109 Base metals or silver, clad with gold, not 71.09 71.09 71.09 71090000 Base metals or silver, clad with gold, not 10.5 7109.0000 10.5 10.5 7109.0000 10.5 10.5 7109.0000 10.5 7110 Platinum, unwrought or in semi 71.10 71.10 71.10 

-Platinum:

71101100 --Unwrought or in powder form 0 7110.1100 0 0 7110.1100 0 0 7110.1100 0 

--Other:

71101910 ---Plates and sheets 0 7110.1910 0 0 7110.1910 0 0 7110.1910 0 71101990 ---Other 3 7110.1990 3 3 7110.1990 3 3 7110.1990 3 

-Palladium:

71102100 --Unwrought or in powder form 0 7110.2100 0 0 7110.2100 0 0 7110.2100 0 

--Other:

71102910 ---Plates and sheets 0 7110.2910 0 0 7110.2910 0 0 7110.2910 0 71102990 ---Other 3 7110.2990 3 3 7110.2990 3 3 7110.2990 3 

-Rhodium:

71103100 --Unwrought or in powder form 0 7110.3100 0 0 7110.3100 0 0 7110.3100 0 

--Other:

71103910 ---Plates and sheets 0 7110.3910 0 0 7110.3910 0 0 7110.3910 0 71103990 ---Other 3 7110.3990 3 3 7110.3990 3 3 7110.3990 3 

-Iridium, osmium and ruthenium:

71104100 --Unwrought or in powder form 0 7110.4100 0 0 7110.4100 0 0 7110.4100 0 

--Other:

71104910 ---Plates and sheets 0 7110.4910 0 0 7110.4910 0 0 7110.4910 0 71104990 ---Other 3 7110.4990 3 3 7110.4990 3 3 7110.4990 3 7111 Base metals, silver or gold, clad with 71.11 71.11 71.11 71110000 Base metals, silver or gold, clad with 3 7111.0000 3 3 7111.0000 3 3 7111.0000 3 7112 Waste and scrap of precious metal or of 71.12 71.12 71.12 

-Of gold, including metal clad with gold but 

71121010 ---Of gold including metal clad with gold 0 0 0 71121020 ---Containing gold or gold compounds 6 6 6 

-Of platinum, including metal clad with 

71122010 ---Of platinum, including metal clad with 0 0 0 71122020 ---Waste and scrap with platinum or 6 6 6 

7112.3010 8 7112.3010 8 7112.3010 8 7112.3090 6 7112.3090 6 7112.3090 6 

-Other:

71129010 ---Waste and scrap with other precious 6 6 6 71129020 ---Waste and scrap with silver or silver 8 8 8 71129090 ---Other 0 0 0 

7112.9110 0 7112.9110 0 7112.9110 0 7112.9120 6 7112.9120 6 7112.9120 6 7112.9210 0 7112.9210 0 7112.9210 0 7112.9220 6 7112.9220 6 7112.9220 6 7112.9910 8 7112.9910 8 7112.9910 8 7112.9920 6 7112.9920 6 7112.9920 6 7112.9990 0 7112.9990 0 7112.9990 0 

7113 Articles of jewelry and parts thereof, of 71.13 71.13 71.13 

-Of precious metal whether or not plated or 

71131100 --Of silver, whether or not plated or clad 20 23.3 20 

7113.1110 26.7 7113.1110 23.3 7113.1110 20 7113.1190 26.7 7113.1190 23.3 7113.1190 20 

7113.1190 10 20 7113.1190 90 20 

--Of other precious metal, whether or not 

71131910 ---Of gold 20 23.3 20 

7113.1911 26.7 7113.1911 23.3 7113.1911 20 7113.1919 26.7 7113.1919 23.3 7113.1919 20 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

7113.1919 10 20 7113.1919 90 20 

71131990 ---Other 35 35 35 

7113.1991 35 7113.1991 35 7113.1991 35 7113.1999 35 7113.1999 35 7113.1999 35 

7113.1999 10 35 7113.1999 90 35 

71132000 -Of base metal clad with precious metal 35 35 35 

7113.2010 35 7113.2010 35 7113.2010 35 7113.2090 35 7113.2090 35 7113.2090 35 

7113.2090 10 35 7113.2090 90 35 

7114 Articles of goldsmiths' or silversmiths'wares 71.14 71.14 71.14 

-Of precious metal whether or not plated or 

71141100 --Of silver, whether or not plated or clad 35 7114.1100 35 35 7114.1100 35 35 7114.1100 35 

7114.1100 10 35 7114.1100 90 35 

71141900 --Of other precious metal, whether or not 35 7114.1900 35 35 7114.1900 35 35 7114.1900 35 

7114.1900 10 35 7114.1900 90 35 

71142000 -Of base metal clad with precious metal 35 7114.2000 35 35 7114.2000 35 35 7114.2000 35 

7114.2000 10 35 7114.2000 90 35 

7115 Other articles of precious metal or of metal 71.15 71.15 71.15 71151000 -Catalysts in the form of wire cloth or grill, of 3 7115.1000 3 3 7115.1000 3 3 7115.1000 3 

-Other:

71159010 ---For technical or laboratory use 3 7115.9010 3 3 7115.9010 3 3 7115.9010 3 

7115.9010 10 3 7115.9010 10 3 7115.9010 10 3 7115.9010 20 3 7115.9010 20 3 7115.9010 20 3 7115.9010 90 3 7115.9010 90 3 7115.9010 90 3 

71159090 ---Other 35 7115.9090 35 35 7115.9090 35 35 7115.9090 35 7116 Articles of natural or cultured pearls, 71.16 71.16 71.16 71161000 -Of natural or cultured pearls 35 7116.1000 35 35 7116.1000 35 35 7116.1000 35 71162000 -Of precious or semi-precious stones 35 7116.2000 35 35 7116.2000 35 35 7116.2000 35 

7116.2000 10 357116.2000 90 35

7117 Imitation jewelry: 71.17 71.17 71.17 

-Of base metal, whether or not plated with 

71171100 --Cuff-links and studs 35 7117.1100 35 35 7117.1100 35 35 7117.1100 35 71171900 --Other 24.7 7117.1900 24.7 20.8 7117.1900 20.8 17 7117.1900 17 71179000 -Other 35 7117.9000 35 35 7117.9000 35 35 7117.9000 35 7118 Coin: 71.18 71.18 71.18 71181000 -Coin (other than gold coin), not being legal 0 7118.1000 0 0 7118.1000 0 0 7118.1000 0 71189000 -Other 0 7118.9000 0 0 7118.9000 0 0 7118.9000 0 7201 Pig iron and spiegeleisen in pigs, blocks or 72.01 72.01 72.01 72011000 -No-alloy pig iron containing by weight 0.5% 1 7201.1000 1 1 7201.1000 1 1 7201.1000 1 72012000 -Nonalloy pig iron containing by weight 1 7201.2000 1 1 7201.2000 1 1 7201.2000 1 72015000 -Alloy pig iron?piegeleisen 1 7201.5000 1 1 7201.5000 1 1 7201.5000 1 

7201.5000 10 1 7201.5000 10 1 7201.5000 10 1 7201.5000 90 1 7201.5000 90 1 7201.5000 90 1 

7202 Ferro-alloys: 72.02 72.02 72.02 

-Ferro-manganese:

72021100 --Containing by weight more than 2% of 2 7202.1100 2 2 7202.1100 2 2 7202.1100 2 72021900 --Other 2 7202.1900 2 2 7202.1900 2 2 7202.1900 2 

-Ferro-silicon:

72022100 --Containing by weight more than 55% of 2 7202.2100 2 2 7202.2100 2 2 7202.2100 2 72022900 --Other 2 7202.2900 2 2 7202.2900 2 2 7202.2900 2 72023000 -Ferro-silico-manganese 2 7202.3000 2 2 7202.3000 2 2 7202.3000 2 

-Ferro- chromium:

72024100 --Containing by weight more than 4% of 2 7202.4100 2 2 7202.4100 2 2 7202.4100 2 72024900 --Other 2 7202.4900 2 2 7202.4900 2 2 7202.4900 2 72025000 -Ferro-silico-chromium 2 7202.5000 2 2 7202.5000 2 2 7202.5000 2 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

72026000 -Ferro-nickel 2 7202.6000 2 2 7202.6000 2 2 7202.6000 2 72027000 -Ferro-molybdenum 2 7202.7000 2 2 7202.7000 2 2 7202.7000 2 

-Ferro-tungsten and ferro- silicotungsten:

72028010 ---Ferro-tungsten 2 7202.8010 2 2 7202.8010 2 2 7202.8010 2 72028020 ---Ferro-silico-tungsten 2 7202.8020 2 2 7202.8020 2 2 7202.8020 2 

-Other:

72029100 --Ferro-titanium and ferro- silico titanium 2 7202.9100 2 2 7202.9100 2 2 7202.9100 2 72029200 --Ferro-vanadium 9 7202.9200 9 9 7202.9200 9 9 

7202.9210 9 7202.9290 9 

72029300 --Ferro-niobium 2 7202.9300 2 2 7202.9300 2 2 7202.9300 2 

7202.9300 10 2 7202.9300 10 2 7202.9300 90 2 7202.9300 90 2 

72029900 --Other 2 7202.9900 2 2 7202.9900 2 2 7202.9900 2 7203 Ferrous products obtained by direct 72.03 72.03 72.03 72031000 -Ferrous products obtained by direct 2 7203.1000 2 2 7203.1000 2 2 7203.1000 2 

7203.1000 10 2 7203.1000 10 2 7203.1000 10 27203.1000 90 2 7203.1000 90 2 7203.1000 90 2 

72039000 -Other 2 7203.9000 2 2 7203.9000 2 2 7203.9000 2 7204 Ferrous waste and scrap; remelting scrap 72.04 72.04 72.04 72041000 -Waste and scrap of cast iron 2 7204.1000 2 2 7204.1000 2 2 7204.1000 2 

-Waste and scrap of alloy steel:

72042100 --Of stainless steel 0 7204.2100 0 0 7204.2100 0 0 7204.2100 0 72042900 --Other 0 7204.2900 0 0 7204.2900 0 0 7204.2900 0 72043000 -Waste and scrap of tinned iron or steel 2 7204.3000 2 2 7204.3000 2 2 7204.3000 2 

-Other waste and scrap:

72044100 --Turnings, shavings, chips, milling Waste, 2 7204.4100 2 2 7204.4100 2 2 7204.4100 2 72044900 --Other 0 7204.4900 0 0 7204.4900 0 0 7204.4900 0 

7204.4900 10 0 7204.4900 10 0 7204.4900 10 0 7204.4900 20 0 7204.4900 20 0 7204.4900 20 0 7204.4900 90 0 7204.4900 90 0 7204.4900 90 0 

72045000 -Remelting scrap ingots 0 7204.5000 0 0 7204.5000 0 0 7204.5000 0 7205 Granules and powders, of pig iron, 72.05 72.05 72.05 72051000 -Granules 2 7205.1000 2 2 7205.1000 2 2 7205.1000 2 

-Powders:

72052100 --Of alloy steel 2 7205.2100 2 2 7205.2100 2 2 7205.2100 2 72052900 --Other 2 7205.2900 2 2 7205.2900 2 2 7205.2900 2 7206 Iron and non-alloy steel in ingots or other 72.06 72.06 72.06 72061000 -Ingots 2 7206.1000 2 2 7206.1000 2 2 7206.1000 2 72069000 -Other 2 7206.9000 2 2 7206.9000 2 2 7206.9000 2 7207 Semi-finished products of iron or non-alloy 72.07 72.07 72.07 

-Containing by weight less than 0.25% of 

72071100 --Of rectangular (including square) cross- 2 7207.1100 2 2 7207.1100 2 2 7207.1100 2 72071200 --Other, of rectangular (other than square) 2 7207.1200 2 2 7207.1200 2 2 7207.1200 2 72071900 --Other 2 7207.1900 2 2 7207.1900 2 2 7207.1900 2 72072000 -Containing by weight 0.25% or more of 2 7207.2000 2 2 7207.2000 2 2 7207.2000 2 7208 Flat-rolled products of iron or non-alloy 72.08 72.08 72.08 72081000 -In coils, not further worked than hot-rolled, 5 7208.1000 5 5 7208.1000 5 5 7208.1000 5 

-Other, in coils, not further worked than hot72082500 --Of a thickness of 4.75 mm or more 5 7208.2500 5 5 7208.2500 5 5 7208.2500 5 

72082600 --Of a thickness of 3 mm or more but less 5 5 5 

7208.2610 5 7208.2610 5 7208.2610 5 7208.2690 5 7208.2690 5 7208.2690 5 

72082700 --Of a thickness of less than 3 mm 5 5 5 

7208.2710 5 7208.2710 5 7208.2710 5 7208.2790 5 7208.2790 5 7208.2790 5 

-Other,in coils,not further worked than hot72083600 --Of a thickness exceeding 10 mm 6 7208.3600 6 6 7208.3600 6 6 7208.3600 6 

72083700 --Of a thickness of 4.75 mm or more but not 5 7208.3700 5 5 7208.3700 5 5 7208.3700 5 72083800 --Of a thickness of 3 mm or more but less 5 5 5 

7208.3810 5 7208.3810 5 7208.3810 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

7208.3890 5 7208.3890 5 7208.3890 5 

72083900 --Of a thickness of less than 3 mm 3 3 3 

7208.3910 3 7208.3910 3 7208.3910 3 7208.3990 3 7208.3990 3 7208.3990 3 

72084000 -Not in coils, not further worked than hot 6 7208.4000 6 6 7208.4000 6 6 7208.4000 6 

-Other, not in coils, not further worked than 

72085100 --Of a thickness exceeding 10 mm 6 6 6 

7208.5110 6 7208.5110 6 7208.5110 6 7208.5120 6 7208.5120 6 7208.5120 6 7208.5190 6 7208.5190 6 7208.5190 6 

72085200 --Of a thickness of 4.75 mm or more but not 6 7208.5200 6 6 7208.5200 6 6 7208.5200 6 72085300 -- Of a thickness of 3 mm or more but less 6 6 6 

7208.5310 6 7208.5310 6 7208.5310 6 7208.5390 6 7208.5390 6 7208.5390 6 

72085400 -- Of a thickness of less than 3 mm 6 6 6 

7208.5410 6 7208.5410 6 7208.5410 6 7208.5490 6 7208.5490 6 7208.5490 6 

72089000 -Other 6 7208.9000 6 6 7208.9000 6 6 7208.9000 6 7209 Flat rolled products of iron or non alloy 72.09 72.09 72.09 

-In coils, not further worked than cold rolled 

72091500 --Of a thickness of 3 mm or more 6 6 6 

7209.1510 6 7209.1510 6 7209.1510 6 7209.1590 6 7209.1590 6 7209.1590 6 

72091600 --Of a thickness exceeding 1 mm but less 6 6 6 

7209.1610 6 7209.1610 6 7209.1610 6 7209.1690 6 7209.1690 6 7209.1690 6 

72091700 --Of a thickness of 0.5 mm or more but not 3 3 3 

7209.1710 3 7209.1710 3 7209.1710 3 7209.1790 3 7209.1790 3 7209.1790 3 

72091800 --Of a thickness of less than 0.5 mm 6 6 6 

7209.1810 6 7209.1810 6 7209.1810 6 7209.1890 6 7209.1890 6 7209.1890 6 

-Not in coils, not further worked than cold 

72092500 --Of a thickness of 3 mm or more 6 7209.2500 6 6 7209.2500 6 6 7209.2500 6 72092600 --Of a thickness exceeding 1 mm but less 6 7209.2600 6 6 7209.2600 6 6 7209.2600 6 72092700 --Of a thickness of 0.5 mm or more but not 6 7209.2700 6 6 7209.2700 6 6 7209.2700 6 72092800 --Of a thickness of less than 0.5 mm 6 7209.2800 6 6 7209.2800 6 6 7209.2800 6 72099000 -Other 6 7209.9000 6 6 7209.9000 6 6 7209.9000 6 7210 Flat -rolled products of iron or non-alloy 72.10 72.10 72.10 

-Plated or coated with tin:

72101100 --Of a thickness of 0.5 mm or more 10 7210.1100 10 10 7210.1100 10 10 7210.1100 10 72101200 --Of a thickness of less than 0.5 mm 5 7210.1200 5 5 7210.1200 5 5 7210.1200 5 72102000 -Plated or coated with lead, including 4 7210.2000 4 4 7210.2000 4 4 7210.2000 4 72103000 -Electrolytically plated or coated with zinc 8 7210.3000 8 8 7210.3000 8 8 7210.3000 8 

-Otherwise plated or coated with zinc:

72104100 --Corrugated 8 7210.4100 8 8 7210.4100 8 8 7210.4100 8 72104900 --Other 4 7210.4900 4 4 7210.4900 4 4 7210.4900 4 72105000 -Plated or coated with chromium oxides or 8 7210.5000 8 8 7210.5000 8 8 7210.5000 8 

-Plated or coated with aluminium:

72106100 --Plated or coated with aluninium-zinc alloys 8 7210.6100 8 8 7210.6100 8 8 7210.6100 8 72106900 --Other 8 7210.6900 8 8 7210.6900 8 8 7210.6900 8 72107000 -Painted, varnished or coated with plastic 4 7210.7000 4 4 7210.7000 4 4 7210.7000 4 72109000 -Other 8 7210.9000 8 8 7210.9000 8 8 7210.9000 8 7211 Flat-rolled products of iron or non-alloy 72.11 72.11 72.11 

-Not further worked than hot-rolled:

72111300 --Rolled on four faces or in a closed box 6 7211.1300 6 6 7211.1300 6 6 7211.1300 6 72111400 --Other, of a thickness of 4.75 mm or more 6 7211.1400 6 6 7211.1400 6 6 7211.1400 6 72111900 --Other 6 7211.1900 6 6 7211.1900 6 6 7211.1900 6 

-Not further worked than cold-rolled (cold72112300 --Containing by weight less than 0.25% of 6 7211.2300 6 6 7211.2300 6 6 7211.2300 6 

72112900 --Other 6 7211.2900 6 6 7211.2900 6 6 7211.2900 6 72119000 -Other 6 7211.9000 6 6 7211.9000 6 6 7211.9000 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

7212 Flat -rolled products of iron or non-alloy 72.12 72.12 72.12 72121000 -Plated or coated with tin 5 7212.1000 5 5 7212.1000 5 5 7212.1000 5 72122000 -Electrolytically plated or coated with zinc 8 7212.2000 8 8 7212.2000 8 8 7212.2000 8 72123000 -Otherwise plated or coated with zinc 8 7212.3000 8 8 7212.3000 8 8 7212.3000 8 72124000 -Painted, varnished or coated with plastic 4 7212.4000 4 4 7212.4000 4 4 7212.4000 4 72125000 -Otherwise plated or coated 8 7212.5000 8 8 7212.5000 8 8 7212.5000 8 72126000 -Clad 8 7212.6000 8 8 7212.6000 8 8 7212.6000 8 7213 Bars and rods, hot rolled, in irregularly 72.13 72.13 72.13 72131000 -Containing indentations, ribs, grooves or 4.8 7213.1000 4.8 3 7213.1000 3 3 7213.1000 3 72132000 -Other, of free-cutting steel 4.8 7213.2000 4.8 3 7213.2000 3 3 7213.2000 3 

-Other:

72139100 --Of circular cross-section measuring less 5 7213.9100 5 5 7213.9100 5 5 7213.9100 5 72139900 --Other 5 7213.9900 5 5 7213.9900 5 5 7213.9900 5 7214 Other bars and rods of iron or non-alloy 72.14 72.14 72.14 72141000 -Forged 7 7214.1000 7 7 7214.1000 7 7 7214.1000 7 72142000 -Containing indentations, ribs, grooves or 3 7214.2000 3 3 7214.2000 3 3 7214.2000 3 72143000 -Other, of free-cutting steel 7 7214.3000 7 7 7214.3000 7 7 7214.3000 7 

-Other:

72149100 --Of rectangular(other than square) cross- 3 7214.9100 3 3 7214.9100 3 3 7214.9100 3 72149900 --Other 3 7214.9900 3 3 7214.9900 3 3 7214.9900 3 7215 Other bars and rods of iron or non-alloy 72.15 72.15 72.15 72151000 -Of free-cutting steel, not further worked 7 7215.1000 7 7 7215.1000 7 7 7215.1000 7 72155000 -Other, not further worked than cold-formed 7 7215.5000 7 7 7215.5000 7 7 7215.5000 7 72159000 -Other 3 7215.9000 3 3 7215.9000 3 3 7215.9000 3 7216 Angles, shapes and sections of iron or non- 72.16 72.16 72.16 

-U,I or H sections, not further worked than 

72161010 --- H sections 3 7216.1010 3 3 7216.1010 3 3 7216.1010 3 

7216.1020 3 

72161090 --- Other 3 7216.1090 3 3 7216.1090 3 3 7216.1090 3 

-L or T sections, not further worked than hot72162100 --L sections 6 7216.2100 6 6 7216.2100 6 6 7216.2100 6 

72162200 --T section 6 7216.2200 6 6 7216.2200 6 6 7216.2200 6 

-U, I or H sections, not further worked than 

72163100 --U sections 6 7216.3100 6 6 7216.3100 6 6 7216.3100 6 72163200 --I sections 6 7216.3200 6 6 7216.3200 6 6 

7216.3210 6 7216.3290 6 

72163300 --H sections 6 6 6 

7216.3310 6 7216.3310 6

7216.3311 6 7216.3319 6 

7216.3390 6 7216.3390 6 7216.3390 6 

-L or T sections, not further worked than hot72164010 ---L sections 3 7216.4010 3 3 7216.4010 3 3 7216.4010 3 

72164020 ---T sections 3 7216.4020 3 3 7216.4020 3 3 7216.4020 3 

-Other angles, shapes and sections, not 

72165010 ---Z sections 6 7216.5010 6 6 7216.5010 6 6 7216.5010 6 72165090 ---Other 3 7216.5090 3 3 7216.5090 3 3 7216.5090 3 

-Angles, shapes and sections, not further 

72166100 --Obtained from products 3 7216.6100 3 3 7216.6100 3 3 7216.6100 3 72166900 --Other 3 7216.6900 3 3 7216.6900 3 3 7216.6900 3 

-Other:

72169100 --Cold-formed or coldfinished from flat rolled 3 7216.9100 3 3 7216.9100 3 3 7216.9100 3 72169900 --Other 3 7216.9900 3 3 7216.9900 3 3 7216.9900 3 7217 Wire of iron or non-alloy steel: 72.17 72.17 72.17 72171000 -Not plated or coated, whether or not 8 7217.1000 8 8 7217.1000 8 8 7217.1000 8 72172000 -Plated or coated with zinc 8 7217.2000 8 8 7217.2000 8 8 7217.2000 8 72173000 -Plated or coated with other base metals 8 7217.3000 8 8 7217.3000 8 8 7217.3000 8 72179000 -Other 8 7217.9000 8 8 7217.9000 8 8 7217.9000 8 7218 Stainless steel iningots or other primary 72.18 72.18 72.18 72181000 -Ingots and other primary forms 2 7218.1000 2 2 7218.1000 2 2 7218.1000 2 

-Other:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

72189100 --Of rectangular(other than square)cross- 2 7218.9100 2 2 7218.9100 2 2 7218.9100 2 72189900 --Other 2 7218.9900 2 2 7218.9900 2 2 7218.9900 2 7219 Flat-rolled products of stainless steel, of a 72.19 72.19 72.19 

-Not further worked than hot-rolled, in coils:

72191100 --Of a thickness exceeding 10 mm 4 7219.1100 4 4 7219.1100 4 4 7219.1100 4 72191200 --Of a thickness of 4.75 mm or more but not 4 7219.1200 4 4 7219.1200 4 4 7219.1200 4 72191300 --Of a thickness of 3 mm or more but less 4 7219.1300 4 4 7219.1300 4 4 

7219.1311 4 7219.1319 4 7219.1321 4 7219.1329 4 

72191400 --Of a thickness of less than 3 mm 4 7219.1400 4 4 7219.1400 4 4 

7219.1411 4 7219.1419 4 7219.1421 4 7219.1429 4 

-Not further worked than hot-rolled, not in 

72192100 --Of a thickness exceeding 10 mm 11.8 7219.2100 11.8 10 7219.2100 10 10 7219.2100 10 72192200 --Of a thickness of 4.75 mm or more but not 11.8 7219.2200 11.8 10 7219.2200 10 10 7219.2200 10 72192300 --Of a thickness of 3 mm or more but less 11.8 7219.2300 11.8 10 7219.2300 10 10 7219.2300 10 72192400 --Of a thickness of less than 3 mm 10 10 10 

7219.2410 11.8 7219.2410 10 7219.2410 10 7219.2420 11.8 7219.2420 10 7219.2420 10 7219.2430 11.8 7219.2430 10 7219.2430 10 

-Not further worked than cold-rolled (cold72193100 --Of a thickness of 4.75 mm or more 12 7219.3100 12 10 7219.3100 10 10 7219.3100 10 

72193200 --Of a thickness of 3 mm or more but less 12 7219.3200 12 10 7219.3200 10 10 7219.3200 10 72193300 --Of a thickness exceeding 1 mm but less 12 7219.3300 12 10 7219.3300 12 10 7219.3300 10 72193400 --Of a thickness of 0.5 mm or more but not 12 7219.3400 12 10 7219.3400 10 10 7219.3400 10 72193500 --Of a thickness of less than 0.5 mm 12 7219.3500 12 10 7219.3500 10 10 7219.3500 10 72199000 -Other 12 7219.9000 12 10 7219.9000 10 10 7219.9000 10 7220 Flat-cooled products of stainless steel, of a 72.20 72.20 72.20 

-Not further worked than hot-rolled:

72201100 --Of a thickness of 4.75 mm or more 10 7220.1100 10 10 7220.1100 10 10 7220.1100 10 72201200 --Of a thickness of less than 4.75 mm 10 7220.1200 10 10 7220.1200 10 10 7220.1200 10 72202000 -Not further worked than cold-rolled (cold- 10 10 10 

7220.2010 10 7220.2010 10 7220.2010 10 7220.2090 10 7220.2090 10 7220.2090 10 

72209000 -Other 10 7220.9000 10 10 7220.9000 10 10 7220.9000 10 7221 Bars and rods, hot-rolled, in irregularly 72.21 72.21 72.21 72210000 Bars and rods, hot-rolled, in irregularly 10 7221.0000 10 10 7221.0000 10 10 7221.0000 10 7222 Other bars and rods of stainless steel; 72.22 72.22 72.22 

-Bars and rods, not further worked than hot72221100 --Of circular cross section 12.2 7222.1100 12.2 10 7222.1100 10 10 7222.1100 10 

72221900 --Other 12.2 7222.1900 12.2 10 7222.1900 10 10 7222.1900 10 72222000 -Bars and rods, not further worked than cold- 12.4 7222.2000 12.4 10 7222.2000 10 10 7222.2000 10 

72223000 -Other bars and rods 12.4 7222.3000 12.4 10 7222.3000 10 10 7222.3000 10 72224000 -Angles, shapes and sections 10 7222.4000 10 10 7222.4000 10 10 7222.4000 10 7223 Wire of stainless steel: 72.23 72.23 72.23 72230000 Wire of stainless steel 10 7223.0000 10 10 7223.0000 10 10 7223.0000 10 7224 Other alloy steel in ingots or other primary 72.24 72.24 72.24 72241000 -Ingots and other primary forms 2 7224.1000 2 2 7224.1000 2 2 7224.1000 2 

- Other:

72249010 ---Raw casting forging stocks,individual 2 7224.9010 2 2 7224.9010 2 2 7224.9010 2 72249090 ---Other 2 7224.9090 2 2 7224.9090 2 2 7224.9090 2 7225 Flat rolled products of other alloy steel, of a 72.25 72.25 72.25 

-Of silicon-electrical steel:

72251100 --Grain-oriented 3 7225.1100 3 3 7225.1100 3 3 7225.1100 3 72251900 --Other 6 7225.1900 6 6 7225.1900 6 6 7225.1900 6 72252000 -Of high speed steel 3 7225.2000 3 3 7225.2000 3 3 7225.2000 3 72253000 -Other, not further worked than hot-rolled, in 3 7225.3000 3 3 7225.3000 3 3 7225.3000 3 72254000 -Other, not further worked than hot-rolled, 3 7225.4000 3 3 7225.4000 3 3 7225.4000 3 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

72255000 -Other, not further worked than cold-rolled 3 7225.5000 3 3 7225.5000 3 3 7225.5000 3 

-Other:

72259100 --Electrolytically, plated or coated with zinc 7 7225.9100 7 7 7225.9100 7 7 7225.9100 7 72259200 --Otherwise plated or coated with zinc 7 7225.9200 7 7 7225.9200 7 7 7225.9200 7 72259900 --Other 7 7225.9900 7 7 7225.9900 7 7 7225.9900 7 7226 Flat-rolled products of other alloy steel, of a 72.26 72.26 72.26 

-Of silicon-electrical steel:

72261100 --Grain-oriented 3 7226.1100 3 3 7226.1100 3 3 7226.1100 3 72261900 --Other 3 7226.1900 3 3 7226.1900 3 3 7226.1900 3 72262000 -Of high speed steel 3 7226.2000 3 3 7226.2000 3 3 7226.2000 3 

-Other:

72269100 --Not further worked than hot-rolled 3 7226.9100 3 3 7226.9100 3 3 7226.9100 3 72269200 --Not further worked than cold-rolled (cold- 3 7226.9200 3 3 7226.9200 3 3 7226.9200 3 72269300 --Electrolytically plated or coated with zinc 7 7226.9300 7 7 7226.9300 7 7 7226.9300 7 72269400 --Otherwise plated or coated with zinc 7 7226.9400 7 7 7226.9400 7 7 7226.9400 7 72269900 --Other 7 7226.9900 7 7 7226.9900 7 7 7226.9900 7 

7226.9900 10 7 7226.9900 10 7 7226.9900 10 77226.9900 90 7 7226.9900 90 7 7226.9900 90 7

7227 Bars and rods, hot-rolled, in irregularly 72.27 72.27 72.27 72271000 -Of high speed steel 3 7227.1000 3 3 7227.1000 3 3 7227.1000 3 72272000 -Of silico-manganese steel 6 7227.2000 6 6 7227.2000 6 6 7227.2000 6 72279000 -Other 3 7227.9000 3 3 7227.9000 3 3 7227.9000 3 7228 Other bars and rods of other alloy steel; 72.28 72.28 72.28 72281000 -Bars and rods, of high speed steel 3 7228.1000 3 3 7228.1000 3 3 7228.1000 3 72282000 -Bars and rods, of silico-manganese steel 6 7228.2000 6 6 7228.2000 6 6 7228.2000 6 72283000 -Other Bars and rods, not further worked 3 7228.3000 3 3 7228.3000 3 3 7228.3000 3 72284000 -Other bars and rods, not further worked 3 7228.4000 3 3 7228.4000 3 3 7228.4000 3 72285000 -Other bars and rods, not further worked 3 7228.5000 3 3 7228.5000 3 3 7228.5000 3 72286000 -Other bars and rods 3 7228.6000 3 3 7228.6000 3 3 7228.6000 3 

-Angles, shapes and sections:

72287010 ---Shapes of crawler tread 6 7228.7010 6 6 7228.7010 6 6 7228.7010 6 72287090 ---Other 6 7228.7090 6 6 7228.7090 6 6 7228.7090 6 72288000 -Hollow drill bars and rods 7 7228.8000 7 7 7228.8000 7 7 7228.8000 7 7229 Wire of other alloy steel: 72.29 72.29 72.29 72291000 -Of high speed steel 4.8 7229.1000 4.8 3 7229.1000 3 3 7229.1000 3 72292000 -Of silico-manganese steel 7 7229.2000 7 7 7229.2000 7 7 7229.2000 7 72299000 - Other 7 7229.9000 7 7 7229.9000 7 7 7229.9000 7 7301 Sheet piling of iron or steel, whether or not 73.01 73.01 73.01 73011000 -Sheet piling 7 7301.1000 7 7 7301.1000 7 7 7301.1000 7 73012000 -Angles, shapes and sections 7 7301.2000 7 7 7301.2000 7 7 7301.2000 7 7302 Railway or tramway track construction 73.02 73.02 73.02 73021000 -Rails 6 7302.1000 6 6 7302.1000 6 6 7302.1000 6 73022000 -Sleepers (cross-ties) 6 6 6 73023000 -Switch blades, crossing frogs, point rods 8 7302.3000 8 8 7302.3000 8 8 7302.3000 8 73024000 -Fish-plates and sole plates 7 7302.4000 7 7 7302.4000 7 7 7302.4000 7 73029000 -Other 7 7 7 

7302.9010 6 7302.9010 6 7302.9010 6 7302.9090 7 7302.9090 7 7302.9090 7 

7303 Tubes, pipes and hollow profiles, of cast 73.03 73.03 73.03 73030010 ---Tubes and pipes of circular cross-section, 4 7303.0010 4 4 7303.0010 4 4 7303.0010 4 73030090 ---Other 6 7303.0090 6 4 7303.0090 4 4 7303.0090 4 7304 Tubes, pipes and hollow profiles, seamless, 73.04 73.04 73.04 73041000 -Line pipe of a kind used for oil or gas 5 5 5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

7304.1010 5 7304.1010 5 7304.1010 57304.1020 5 7304.1020 5 7304.1020 57304.1030 5 7304.1030 5 7304.1030 57304.1090 5 7304.1090 5 7304.1090 5

-Casing, tubing and drill pipe, of a kind used 

73042100 --Drill pipe 4 4 4 

7304.2110 4 7304.2110 4 7304.2110 47304.2190 4 7304.2190 4 7304.2190 4

73042900 --Other 4 7304.2900 4 4 7304.2900 4 4 7304.2900 4 

-Other, of circular cross-section, of iron or --Cold-drawn or cold-rolled (cold-reduced):

73043110 ---Boiler tubes and pipes 4 7304.3110 4 4 7304.3110 4 4 7304.3110 4 73043120 ---Geological casing and drill pipes 8 7304.3120 8 8 7304.3120 8 8 7304.3120 8 73043190 ---Other 4 7304.3190 4 4 7304.3190 4 4 7304.3190 4 

--Other:

73043910 ---Boiler tubes and pipes 4 7304.3910 4 4 7304.3910 4 4 7304.3910 4 73043920 ---Geological casing and drill pipes 5 7304.3920 5 5 7304.3920 5 5 7304.3920 5 73043990 ---Other 4 7304.3990 4 4 7304.3990 4 4 7304.3990 4 

-Other, of circular cross-section, of stainless --Cold-drawn or cold-rolled (cold-reduced):

73044110 ---Boiler tubes and pipes 10 7304.4110 10 10 7304.4110 10 10 7304.4110 10 73044190 ---Other 10 7304.4190 10 10 7304.4190 10 10 7304.4190 10 

--Other:

73044910 ---Boiler tubes and pipes 10 7304.4910 10 10 7304.4910 10 10 7304.4910 10 73044990 ---Other 10 7304.4990 10 10 7304.4990 10 10 7304.4990 10 

-Other, of circular cross-section, of other --Cold-drawn or cold-rolled (cold-reduced):

73045110 ---Boiler tubes and pipes 4 7304.5110 4 4 7304.5110 4 4 7304.5110 4 73045120 ---Geological casing and drill pipes 4 7304.5120 4 4 7304.5120 4 4 7304.5120 4 73045190 ---Other 4 7304.5190 4 4 7304.5190 4 4 7304.5190 4 

--Other:

73045910 ---Boiler tubes and pipes 4 7304.5910 4 4 7304.5910 4 4 7304.5910 4 73045920 ---Geological casing and drill pipes 4 7304.5920 4 4 7304.5920 4 4 7304.5920 4 73045990 ---Other 4 7304.5990 4 4 7304.5990 4 4 7304.5990 4 73049000 -Other 4 7304.9000 4 4 7304.9000 4 4 7304.9000 4 7305 Other tubes and pipes (for example, 73.05 73.05 73.05 

-Line pipe of a kind used for oil or gas 

73051100 --Longitudinally submerged arc welded 7 7305.1100 7 7 7305.1100 7 7 7305.1100 7 73051200 --Other, longitudinally welded 3 7305.1200 3 3 7305.1200 3 3 7305.1200 3 73051900 --Other 7 7305.1900 7 7 7305.1900 7 7 7305.1900 7 73052000 -Casing of a kind used in drilling for oil or 7 7305.2000 7 7 7305.2000 7 7 7305.2000 7 

-Other, welded:

73053100 --Longitudinally welded 6 7305.3100 6 6 7305.3100 6 6 7305.3100 6 73053900 --Other 6 7305.3900 6 6 7305.3900 6 6 7305.3900 6 73059000 -Other 6 7305.9000 6 6 7305.9000 6 6 7305.9000 6 7306 Other tubes, pipes and hollow profiles (for 73.06 73.06 73.06 73061000 -Line pipe of a kind used for oil or gas 7 7306.1000 7 7 7306.1000 7 7 7306.1000 7 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

73062000 -Casing and tubing of a kind used in drilling 3 7306.2000 3 3 7306.2000 3 3 7306.2000 3 73063000 -Other, welded, of circular cross-section, of 3 7306.3000 3 3 7306.3000 3 3 7306.3000 3 73064000 -Other, welded, of circular cross-section, of 6 7306.4000 6 6 7306.4000 6 6 7306.4000 6 73065000 -Other, welded, of circular cross-section, of 3 7306.5000 3 3 7306.5000 3 3 7306.5000 3 73066000 -Other, welded, of non-circular cross- 3 7306.6000 3 3 7306.6000 3 3 7306.6000 3 73069000 -Other 6 7306.9000 6 6 7306.9000 6 6 7306.9000 6 

7306.9000 10 6 7306.9000 90 6 

7307 Tube or pipe fittings (for example, 73.07 73.07 73.07 

-Cast fittings:

73071100 --Of non-malleable cast iron 5 7307.1100 5 5 7307.1100 5 5 7307.1100 5 73071900 --Other 8 7307.1900 8 8 7307.1900 8 8 7307.1900 8 

-Other, of stainless steel:

73072100 --Flanges 8.4 7307.2100 8.4 8.4 7307.2100 8.4 8.4 7307.2100 8.4 73072200 --Threaded elbows, bends and sleeves 8.4 7307.2200 8.4 8.4 7307.2200 8.4 8.4 7307.2200 8.4 73072300 --Butt welding fittings 8.4 7307.2300 8.4 8.4 7307.2300 8.4 8.4 7307.2300 8.4 73072900 --Other 8.4 7307.2900 8.4 8.4 7307.2900 8.4 8.4 7307.2900 8.4 

-Other:

73079100 --Flanges 7 7307.9100 7 7 7307.9100 7 7 7307.9100 7 73079200 --Threaded elbows, bends and sleeves 4 7307.9200 4 4 7307.9200 4 4 7307.9200 4 73079300 --Butt welding fittings 7 7307.9300 7 7 7307.9300 7 7 7307.9300 7 73079900 --Other 4 7307.9900 4 4 7307.9900 4 4 7307.9900 4 7308 Structures (excluding prefabricated 73.08 73.08 73.08 73081000 -Bridges and bridge-sections 8 7308.1000 8 8 7308.1000 8 8 7308.1000 8 73082000 -Towers and lattice masts 8.4 7308.2000 8.4 8.4 7308.2000 8.4 8.4 7308.2000 8.4 73083000 -Doors, windows and their frames and 13 7308.3000 13 10 7308.3000 10 10 7308.3000 10 73084000 -Equipment for scaffolding, shuttering, 8.4 7308.4000 8.4 8.4 7308.4000 8.4 8.4 7308.4000 8.4 73089000 -Other 6.1 7308.9000 6.1 4 7308.9000 4 4 7308.9000 4 7309 Reservoirs, tanks, vats and similar 73.09 73.09 73.09 73090000 Reservoirs, tanks, vats and similar 10.5 7309.0000 10.5 10.5 7309.0000 10.5 10.5 7309.0000 10.5 7310 Tanks, casks, drums, cans, boxes and 73.10 73.10 73.10 73101000 -Of a capacity of 50 l or more 10.5 7310.1000 10.5 10.5 7310.1000 10.5 10.5 7310.1000 10.5 

7310.1000 10 10.5 7310.1000 90 10.5 

-Of a capacity of less than 50 l:

73102100 --Cans which are to be closed by soldering 17.5 7310.2100 17.5 17.5 7310.2100 17.5 17.5 7310.2100 17.5 73102900 --Other 17.5 7310.2900 17.5 17.5 7310.2900 17.5 17.5 7310.2900 17.5 7311 Containers for compressed or liquefied gas, 73.11 73.11 73.11 73110010 ---For retail packing 17.5 7311.0010 17.5 17.5 7311.0010 17.5 17.5 7311.0010 17.5 73110090 ---Other 8 7311.0090 8 8 7311.0090 8 8 7311.0090 8 7312 Stranded wire, ropes, cables, plaited bands, 73.12 73.12 73.12 73121000 -Stranded wire, ropes and cables 4 7312.1000 4 4 7312.1000 4 4 7312.1000 4 73129000 -Other 4 7312.9000 4 4 7312.9000 4 4 7312.9000 4 7313 Barbed wire of iron or steel; twisted hoop or 73.13 73.13 73.13 73130000 Barbed wire of iron or steel; twisted hoopor 7 7313.0000 7 7 7313.0000 7 7 7313.0000 7 7314 Cloth (including endless bands), grill, 73.14 73.14 73.14 

-Woven products:--Endless bands for machinery, of stainless 

7314.1200 12 

73141210 ---For technical use 12 7314.1210 12 12 7314.1210 12 12 73141290 ---Other 12 7314.1290 12 12 7314.1290 12 12 

--Other endless bands for machinery:

73141310 ---For technical use 8 7314.1310 8 8 7314.1310 8 8 7314.1310 8 73141390 ---Other 12 7314.1390 12 12 7314.1390 12 12 7314.1390 12 

--Other woven doth, of stainless steel:

7314.1400 12 

73141410 ---For technical use 12 7314.1410 12 12 7314.1410 12 12 73141490 ---Other 12 7314.1490 12 12 7314.1490 12 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--Other:

73141910 ---For technical use 7 7314.1910 7 7 7314.1910 7 7 7314.1910 7 73141990 ---Other 12 7314.1990 12 12 7314.1990 12 12 7314.1990 12 73142000 -Grill, netting and fencing, welded at the 7 7314.2000 7 7 7314.2000 7 7 7314.2000 7 

-Other grill, netting and fencing, welded at 

73143100 --Plated or coated with zinc 7 7314.3100 7 7 7314.3100 7 7 7314.3100 7 73143900 --Other 7 7314.3900 7 7 7314.3900 7 7 7314.3900 7 

-Other grill, netting and fencing:--Plated or coated with zinc:

7314.4100 8 

73144110 ---For technical use 8 7314.4110 8 8 7314.4110 8 8 73144190 ---Other 10 7314.4190 10 10 7314.4190 10 10 

--Coated with plastics:

7314.4200 8 

73144210 ---For technical use 8 7314.4210 8 8 7314.4210 8 8 73144290 ---Other 10 7314.4290 10 10 7314.4290 10 10 

--Other:

7314.4900 8 

73144910 ---For technical use 8 7314.4910 8 8 7314.4910 8 8 73144990 ---Other 10 7314.4990 10 10 7314.4990 10 10 73145000 -Expanded metal 8 7314.5000 8 8 7314.5000 8 8 7314.5000 8 7315 Chain and parts thereof, of iron or steel: 73.15 73.15 73.15 

-Articulated link chain and parts thereof:--Roller chain:

73151110 ---For bicycles 12 7315.1110 12 12 7315.1110 12 12 7315.1110 12 73151120 ---For motorcycles 12 7315.1120 12 12 7315.1120 12 12 7315.1120 12 73151190 ---Other 12 7315.1190 12 12 7315.1190 12 12 7315.1190 12 73151200 --Other chain 12 7315.1200 12 12 7315.1200 12 12 7315.1200 12 73151900 --Parts 12 7315.1900 12 12 7315.1900 12 12 7315.1900 12 73152000 -Skid chain 12 7315.2000 12 12 7315.2000 12 12 7315.2000 12 

-Other chain:

73158100 --Stud-link 12 7315.8100 12 12 7315.8100 12 12 7315.8100 12 73158200 --Other, welded link 12 7315.8200 12 12 7315.8200 12 12 7315.8200 12 73158900 --Other 12 7315.8900 12 12 7315.8900 12 12 7315.8900 12 73159000 -Other parts 10 7315.9000 10 10 7315.9000 10 10 7315.9000 10 7316 Anchors, grapnels and parts thereof, of iron 73.16 73.16 73.16 73160000 Anchors, grapnels and parts thereof, of iron 10 7316.0000 10 10 7316.0000 10 10 7316.0000 10 7317 Nails, tacks, drawing pins, corrugated nails, 73.17 73.17 73.17 73170000 Nails, tacks,, drawing pins, corrugated nails, 10 7317.0000 10 10 7317.0000 10 10 7317.0000 10 7318 Screws, bolts, nuts, coach screws, screw 73.18 73.18 73.18 

-Threaded articles:

73181100 --Coach screws 10 7318.1100 10 10 7318.1100 10 10 7318.1100 10 73181200 --Other wood screws 10 7318.1200 10 10 7318.1200 10 10 7318.1200 10 73181300 --Screw hooks and screw rings 10 7318.1300 10 10 7318.1300 10 10 7318.1300 10 73181400 --Self-tapping screws 10 7318.1400 10 10 7318.1400 10 10 7318.1400 10 73181500 --Other screws and bolts, whether or not 8 7318.1500 8 8 7318.1500 8 8 7318.1500 8 73181600 --Nuts 8 7318.1600 8 8 7318.1600 8 8 7318.1600 8 73181900 --Other 5 7318.1900 5 5 7318.1900 5 5 7318.1900 5 

-Non-threaded articles:

73182100 --Spring washers and other lock washers 10 7318.2100 10 10 7318.2100 10 10 7318.2100 10 73182200 --Other washers 10 7318.2200 10 10 7318.2200 10 10 7318.2200 10 73182300 --Rivets 10 7318.2300 10 10 7318.2300 10 10 7318.2300 10 73182400 --Cotters and cotter-pins 10 7318.2400 10 10 7318.2400 10 10 7318.2400 10 73182900 --Other 10 7318.2900 10 10 7318.2900 10 10 7318.2900 10 7319 Sewing needles, knitting needles, bodkins, 73.19 73.19 73.19 73191000 -Sewing, darning or embroidery needles 10 7319.1000 10 10 7319.1000 10 10 7319.1000 10 73192000 -Safety pins 10 7319.2000 10 10 7319.2000 10 10 7319.2000 10 73193000 -Other pins 10 7319.3000 10 10 7319.3000 10 10 7319.3000 10 73199000 -Other 10 7319.9000 10 10 7319.9000 10 10 7319.9000 10 7320 Springs and leaves for springs, of iron or 73.20 73.20 73.20 

-Leaf-springs and leaves thereof:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

73201010 ---For railway locomotives and rolling stock 6 7320.1010 6 6 7320.1010 6 6 7320.1010 6 

7320.1020 6 7320.1020 10 

73201090 ---Other 10 7320.1090 10 10 7320.1090 10 10 7320.1090 10 

-Helical springs:

73202010 ---For railway locomotives and rollingstock 6 7320.2010 6 6 7320.2010 6 6 7320.2010 6 73202090 ---Other 10 7320.2090 10 10 7320.2090 10 10 7320.2090 10 

-Other:

73209010 ---For railway locomotives and rollingstock 6 7320.9010 6 6 7320.9010 6 6 7320.9010 6 73209090 ---Other 12 7320.9090 12 12 7320.9090 12 12 7320.9090 12 7321 Stoves, ranges, grates, cookers (including 73.21 73.21 73.21 

-Cooking appliances and plate warmers:

73211100 --For gas fuel or for both gas and Other 15 7321.1100 15 15 7321.1100 15 15 7321.1100 15 

--For liquid fuel:

73211210 ---Kerosene cooking stoves 21 7321.1210 21 21 7321.1210 21 21 7321.1210 21 73211290 ---Other 21 7321.1290 21 21 7321.1290 21 21 7321.1290 21 73211300 --For solid fuel 21 7321.1300 21 21 7321.1300 21 21 7321.1300 21 

-Other appliances:

73218100 --For gas fuel or for both gas and other 23 7321.8100 23 23 7321.8100 23 23 7321.8100 23 73218200 --For liquid fuel 21 7321.8200 21 21 7321.8200 21 21 7321.8200 21 73218300 --For solid fuel 21 7321.8300 21 21 7321.8300 21 21 7321.8300 21 

73219000 -Parts 12 7321.9000 12 12 7321.9000 12 12 7321.9000 12 7322 Radiators for central heating, not electrically 73.22 73.22 73.22 

-Radiators and parts thereof:

73221100 --Of cast iron 21 7322.1100 21 21 7322.1100 21 21 7322.1100 21 73221900 --Other 21 7322.1900 21 21 7322.1900 21 21 7322.1900 21 73229000 -Other 20 7322.9000 20 20 7322.9000 20 20 7322.9000 20 7323 Table, kitchen or other household articles 73.23 73.23 73.23 73231000 -Iron or steel wool; pot scourers and 14 7323.1000 14 14 7323.1000 14 14 7323.1000 14 

-Other:

73239100 --Of cast iron, not enamelled 20 7323.9100 20 20 7323.9100 20 20 7323.9100 20 73239200 --Of cast iron, enamelled 20 7323.9200 20 20 7323.9200 20 20 7323.9200 20 73239300 --Of stainless steel 12 7323.9300 12 12 7323.9300 12 12 7323.9300 12 73239400 --Of iron (other than cast iron) or steel, 20 20 20 

7323.9410 20 7323.9410 20 7323.9410 20 7323.9420 20 7323.9420 20 7323.9420 20 7323.9430 20 7323.9430 20 7323.9430 20 7323.9490 20 7323.9490 20 7323.9490 20 

73239900 --Other 20 7323.9900 20 20 7323.9900 20 20 7323.9900 20 7324 Sanitary ware and parts thereof, of iron or 73.24 73.24 73.24 73241000 -Sinks and wash basins, of stainless steel 18 7324.1000 18 18 7324.1000 18 18 7324.1000 18 

-Baths:

73242100 --Of cast iron, whether or not enameled 16.7 7324.2100 16.7 13.3 7324.2100 13.3 10 7324.2100 10 73242900 --Other 30 7324.2900 30 30 7324.2900 30 30 7324.2900 30 73249000 -Other, including Parts 25 7324.9000 25 25 7324.9000 25 25 7324.9000 25 7325 Other cast articles of iron or steel: 73.25 73.25 73.25 

-Of non-malleable cast iron:

73251010 ---For technical use 7 7325.1010 7 7 7325.1010 7 7 7325.1010 7 73251090 ---Other 20 7325.1090 20 20 7325.1090 20 20 7325.1090 20 

-Other:

73259100 --Grinding balls and similar articles for mills 10.5 7325.9100 10.5 10.5 7325.9100 10.5 10.5 7325.9100 10.5 

--Other:

73259910 ---For technical use 10.5 7325.9910 10.5 10.5 7325.9910 10.5 10.5 7325.9910 10.5 73259990 ---Other 20 7325.9990 20 20 7325.9990 20 20 7325.9990 20 7326 Other articles of iron or steel: 73.26 73.26 73.26 

-Forged or stamped, but not further worked:

73261100 --Grinding balls and similar articles for mills 10.5 7326.1100 10.5 10.5 7326.1100 10.5 10.5 7326.1100 10.5 

--Other:

73261910 ---For technical use 10.5 7326.1910 10.5 10.5 7326.1910 10.5 10.5 7326.1910 10.5 73261990 ---Other 20 7326.1990 20 20 7326.1990 20 20 7326.1990 20 

-Articles of iron or steel wire:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

73262010 ---For technical use 10 7326.2010 10 10 7326.2010 10 10 7326.2010 10 73262090 ---Other 18 7326.2090 18 18 7326.2090 18 18 7326.2090 18 

-Other:

73269010 ---For technical use 10.5 7326.9010 10.5 10.5 7326.9010 10.5 10.5 7326.9010 10.5 73269090 ---Other 10.4 7326.9090 10.4 8 7326.9090 8 8 7326.9090 8 7401 Copper mattes; cement copper (precipitated 74.01 74.01 74.01 74011000 -Copper mattes 2 7401.1000 2 2 7401.1000 2 2 7401.1000 2 74012000 -Cement copper (precipitated copped) 2 7401.2000 2 2 7401.2000 2 2 7401.2000 2 7402 Unrefined copper; copper anodes for 74.02 74.02 74.02 74020000 Unrefined copper; copper anodes for 2 7402.0000 2 2 7402.0000 2 2 7402.0000 2 7403 Refined copper and copper alloys, 74.03 74.03 74.03 

-Refined copper:

74031100 --Cathodes and sections of cathodes 2 7403.1100 2 2 7403.1100 2 2 7403.1100 2 74031200 --Wire-bars 2 7403.1200 2 2 7403.1200 2 2 7403.1200 2 74031300 --Billets 2 7403.1300 2 2 7403.1300 2 2 7403.1300 2 74031900 --Other 2 7403.1900 2 2 7403.1900 2 2 7403.1900 2 

-Copper alloys:

74032100 --Copper-zinc base alloys (brass) 1 7403.2100 1 1 7403.2100 1 1 7403.2100 1 74032200 --Copper-tin base alloys (bronze) 1 7403.2200 1 1 7403.2200 1 1 7403.2200 1 74032300 --Copper-nickel base alloys (cupro-nickel) 1 7403.2300 1 1 7403.2300 1 1 7403.2300 1 74032900 --Other copper alloys (other than master 1 7403.2900 1 1 7403.2900 1 1 7403.2900 1 7404 Copper waste and scrap: 74.04 74.04 74.04 74040000 Copper waste and scrap 1.5 7404.0000 1.5 1.5 7404.0000 1.5 1.5 7404.0000 1.5 

7404.0000 10 1.5 7404.0000 10 1.5 7404.0000 10 1.5 7404.0000 90 1.5 7404.0000 90 1.5 7404.0000 90 1.5 

7405 Master alloys of copper: 74.05 74.05 74.05 74050000 Master alloys of copper 4 7405.0000 4 4 7405.0000 4 4 7405.0000 4 7406 Copper powders and flakes: 74.06 74.06 74.06 

-Powders of non-lamellar structure:

74061010 ---Of refined copper 3 7406.1010 3 3 7406.1010 3 3 7406.1010 3 74061020 ---Of copper-nickel base alloys 6 7406.1020 6 6 7406.1020 6 6 7406.1020 6 74061030 --- Of copper-zincum base alloys(brass) 6 7406.1030 6 6 7406.1030 6 6 7406.1030 6 74061040 --- Of copper-stannum base alloys(bronze) 6 7406.1040 6 6 7406.1040 6 6 7406.1040 6 74061090 ---Other 6 7406.1090 6 6 7406.1090 6 6 7406.1090 6 

-Powders of lamellar structure; flakes:

74062010 ---Of refined copper 4 7406.2010 4 4 7406.2010 4 4 7406.2010 4 74062020 ---Of copper-nickel base alloys 6 7406.2020 6 6 7406.2020 6 6 7406.2020 6 74062090 ---Other 6 7406.2090 6 6 7406.2090 6 6 7406.2090 6 7407 Copper bars, rods and profiles: 74.07 74.07 74.07 74071000 -Of refined copper 4 7407.1000 4 4 7407.1000 4 4 7407.1000 4 

-Of copper alloys:

74072100 --Of copper-zinc base alloys (brass) 7 7407.2100 7 7 7407.2100 7 7 7407.2100 7 74072200 --Of copper-nickel base alloys (cupronickel) 7 7407.2200 7 7 7407.2200 7 7 7407.2200 7 74072900 --Other 7 7407.2900 7 7 7407.2900 7 7 7407.2900 7 7408 Copper wire: 74.08 74.08 74.08 

-Of refined copper:

74081100 --Of which the maximum cross-sectional 4 7408.1100 4 4 7408.1100 4 4 7408.1100 4 74081900 --Other 4 7408.1900 4 4 7408.1900 4 4 7408.1900 4 

-Of copper alloys:

74082100 --Of copper-zinc base alloys (brass) 7 7408.2100 7 7 7408.2100 7 7 7408.2100 7 74082200 --Of copper-nickel base alloys (cupronickel) 8 7408.2200 8 8 7408.2200 8 8 7408.2200 8 74082900 --Other 7 7408.2900 7 7 7408.2900 7 7 7408.2900 7 7409 Copper plates, sheets and strip, of a 74.09 74.09 74.09 

-Of refined copper:

74091100 --In coils 4 7409.1100 4 4 7409.1100 4 4 7409.1100 4 74091900 --Other 4 7409.1900 4 4 7409.1900 4 4 7409.1900 4 

-Of copper-zinc base alloys (brass):

74092100 --In coils 7 7409.2100 7 7 7409.2100 7 7 7409.2100 7 74092900 --Other 7 7409.2900 7 7 7409.2900 7 7 7409.2900 7 

-Of copper-tin base alloys (bronze):

74093100 --In coils 7 7409.3100 7 7 7409.3100 7 7 7409.3100 7 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

74093900 --Other 7 7409.3900 7 7 7409.3900 7 7 7409.3900 7 74094000 -Of copper-nickel base alloys (cupro-nickel) 7 7409.4000 7 7 7409.4000 7 7 7409.4000 7 74099000 -Of Other copper alloys 7 7409.9000 7 7 7409.9000 7 7 7409.9000 7 7410 Copper foil (whether or not printed or 74.10 74.10 74.10 

-Not backed:

74101100 --Of refined copper 4 7410.1100 4 4 7410.1100 4 4 7410.1100 4 

--Of copper alloys: 7410.1100 10 4 7410.1100 10 4

7410.1100 90 4 7410.1100 90 4 

74101210 ---Of copper-nickel base alloys (cupro- 7 7410.1210 7 7 7410.1210 7 7 7410.1210 7 74101290 ---Other 7 7410.1290 7 7 7410.1290 7 7 7410.1290 7 

-Backed:

74102100 --Of refined copper 4 7410.2100 4 4 7410.2100 4 4 7410.2100 4 

--Of copper alloys:

74102210 ---Of copper-nickel base alloys (cupro- 7 7410.2210 7 7 7410.2210 7 7 7410.2210 7 74102290 ---Other 7 7410.2290 7 7 7410.2290 7 7 7410.2290 7 7411 Copper tubes and pipes: 74.11 74.11 74.11 74111000 -Of refined copper 4 7411.1000 4 4 7411.1000 4 4 7411.1000 4 

-Of copper alloys:

74112100 --Of copper-zinc base alloys (brass) 7 7411.2100 7 7 7411.2100 7 7 7411.2100 7 

74112200 --Of copper-nickel base alloys (cup ro- 7 7411.2200 7 7 7411.2200 7 7 7411.2200 7 74112900 --Other 7 7411.2900 7 7 7411.2900 7 7 7411.2900 7 7412 Copper tube or pipe fittings (for example, 74.12 74.12 74.12 74121000 -Of refined copper 4 7412.1000 4 4 7412.1000 4 4 7412.1000 4 

-Of copper alloys:

74122010 ---Of copper-nickel base alloys (cupro- 7 7412.2010 7 7 7412.2010 7 7 7412.2010 7 74122090 ---Other 7 7412.2090 7 7 7412.2090 7 7 7412.2090 7 7413 Stranded wire, cables, plaited bands and 74.13 74.13 74.13 74130000 Stranded wire, cables, plaited bands and 5 7413.0000 5 5 7413.0000 5 5 7413.0000 5 7414 Cloth (including endless bands), grill and 74.14 74.14 74.14

-Cloth:

74142010 ---For technical use 7 7414.2010 7 7 7414.2010 7 7 7414.2010 7 74142090 ---Other 15 7414.2090 15 15 7414.2090 15 15 7414.2090 15 

-Other:

74149010 ---For technical use 8 7414.9010 8 8 7414.9010 8 8 7414.9010 8 74149090 ---Other 15 7414.9090 15 15 7414.9090 15 15 7414.9090 15 7415 Nails, tacks, drawing pins, staples (other 74.15 74.15 74.15 74151000 -Nails and tacks, drawing pins, staples and 8 7415.1000 8 8 7415.1000 8 8 7415.1000 8 

-Other articles, not threaded:

74152100 --Washers (including spring washers) 10 7415.2100 10 10 7415.2100 10 10 7415.2100 10 74152900 --Other 10 7415.2900 10 10 7415.2900 10 10 7415.2900 10 

-Other threaded articles:

74153100 --Screws for wood 8 8 8 74153200 --Other screws; bolts and nuts 8 8 8 

7415.3310 8 7415.3310 8 7415.3310 8 7415.3390 8 7415.3390 8 7415.3390 8 

74153900 --Other 10 7415.3900 10 10 7415.3900 10 10 7415.3900 10 7416 Copper springs: 74.16 74.16 74.1674160000 Copper springs 10 7416.0000 10 10 7416.0000 10 10 7416.0000 10 7417 Cooking or heating apparatus of a kind 74.17 74.17 74.1774170000 Cooking or heating apparatus of a kind 20 7417.0000 20 20 7417.0000 20 20 7417.0000 20 7418 Table, kitchen or other household articles 74.18 74.18 74.18 

-Table, kitchen or other household articles 

74181100 --Por scourers and scouring or polishing 18 7418.1100 18 18 7418.1100 18 18 7418.1100 18 74181900 --Other 18 7418.1900 18 18 7418.1900 18 18 7418.1900 18 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

74182000 -Sanitary ware and parts thereof 18 7418.2000 18 18 7418.2000 18 18 7418.2000 18 7419 Other articles of copper: 74.19 74.19 74.19 74191000 -Chain and parts thereof 14 7419.1000 14 14 7419.1000 14 14 7419.1000 14 

-Other:--Cast, moulded, stamped or forged, but not 

74199110 ---For technical use 10 7419.9110 10 10 7419.9110 10 10 7419.9110 10 74199190 ---Other 20 7419.9190 20 20 7419.9190 20 20 7419.9190 20 

--Other:

74199910 ---For technical use 10 7419.9910 10 10 7419.9910 10 10 7419.9910 10 74199990 ---Other 20 7419.9990 20 20 7419.9990 20 20 7419.9990 20 7501 Nickel mattes, nickel oxide sinters and other 75.01 75.01 75.01 75011000 -Nickel mattes 3 7501.1000 3 3 7501.1000 3 3 7501.1000 3 75012000 -Nickel oxide sinters and other intermediate 3 7501.2000 3 3 7501.2000 3 3 

7501.2010 3 7501.2090 3 

7502 Unwrought nickel: 75.02 75.02 75.02 75021000 -Nickel, not alloyed 3 7502.1000 3 3 7502.1000 3 3 7502.1000 3 75022000 -Nickel, alloys 3 7502.2000 3 3 7502.2000 3 3 7502.2000 3 7503 Nickel waste and scrap: 75.03 75.03 75.03 75030000 Nickel waste and scrap 1.5 7503.0000 1.5 1.5 7503.0000 1.5 1.5 7503.0000 1.5 7504 Nickel powders and flakes 75.04 75.04 75.04 75040010 ---Nickel, not alloyed, powders and flakes 4 7504.0010 4 4 7504.0010 4 4 7504.0010 4 

7504.0010 10 4 7504.0010 10 47504.0010 90 4 7504.0010 90 4

75040020 ---Nickel, alloyed, powders and flakes 4 7504.0020 4 4 7504.0020 4 4 7504.0020 4 7505 Nickel bars, rods, profiles and wire: 75.05 75.05 75.05 

-Bars, rods and profiles:

75051100 --Of nickel, not alloyed 6 7505.1100 6 6 7505.1100 6 6 7505.1100 6 75051200 --Of nickel alloys 6 7505.1200 6 6 7505.1200 6 6 7505.1200 6 

-Wire:

75052100 --Of nickel, not alloyed 6 7505.2100 6 6 7505.2100 6 6 7505.2100 6 75052200 --Of nickel alloys 6 7505.2200 6 6 7505.2200 6 6 7505.2200 6 7506 Nickel plates, sheets, strip and foil: 75.06 75.06 75.06 75061000 -Of nickel, not alloyed 6 7506.1000 6 6 7506.1000 6 6 7506.1000 6 75062000 -Of nickel alloys 6 7506.2000 6 6 7506.2000 6 6 7506.2000 6 7507 Nickel tubes, pipes and tube or pipe fittings 75.07 75.07 75.07 

-Tubes and pipes:

75071100 --Of nickel, not alloyed 6 7507.1100 6 6 7507.1100 6 6 7507.1100 6 75071200 --Of nickel alloys 6 7507.1200 6 6 7507.1200 6 6 7507.1200 6 75072000 -Tube or pipe fittings 6 7507.2000 6 6 7507.2000 6 6 7507.2000 6 7508 Other articles of nickel: 75.08 75.08 75.08 

-Cloth, grill and netting, of nichel wire:

75081010 ---Wire cloth 6 7508.1010 6 6 7508.1010 6 6 7508.1010 6 75081080 ---Other, for technical use 6 7508.1080 6 6 7508.1080 6 6 7508.1080 6 75081090 ---Other 6 7508.1090 6 6 7508.1090 6 6 7508.1090 6 

-Other:

75089010 ---Electroplating anodes 4 7508.9010 4 4 7508.9010 4 4 7508.9010 4 75089080 ---Other, for technical use 6 7508.9080 6 6 7508.9080 6 6 7508.9080 6 75089090 ---Other 6 7508.9090 6 6 7508.9090 6 6 7508.9090 6 7601 Unwrought aluminium: 76.01 76.01 76.01 76011000 -Aluminium, not alloyed 5 7601.1000 5 5 7601.1000 5 5 

7601.1010 5 7601.1090 5 

76012000 -Aluminium alloys 7 7601.2000 7 7 7601.2000 7 7 7601.2000 7 7602 Aluminium waste and scrap: 76.02 76.02 76.02 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

76020000 Aluminium waste and scrap 1.5 7602.0000 1.5 1.5 7602.0000 1.5 1.5 7602.0000 1.5 

7602.0000 10 1.5 7602.0000 10 1.5 7602.0000 10 1.5 7602.0000 90 1.5 7602.0000 90 1.5 7602.0000 90 1.5 

7603 Aluminium powders and flakes: 76.03 76.03 76.03 76031000 -Powders of non-lamellar structure 6 7603.1000 6 6 7603.1000 6 6 7603.1000 6 

7603.1000 10 6 7603.1000 10 6 7603.1000 90 6 7603.1000 90 6 

76032000 -Powders of lamellar structure; flakes 7 7603.2000 7 7 7603.2000 7 7 7603.2000 7 7604 Aluminium bars, rods and profiles: 76.04 76.04 76.04 76041000 -Of aluminium, not alloyed 5 7604.1000 5 5 7604.1000 5 5 7604.1000 5 

-Of aluminium alloys:

76042100 --Hollow profiles 5 7604.2100 5 5 7604.2100 5 5 7604.2100 5 76042900 --Other 5 7604.2900 5 5 7604.2900 5 5 7604.2900 5 

7604.2900 10 5 7604.2900 90 5 

7605 Aluminium wire: 76.05 76.05 76.05 

-Of aluminium, not alloyed:

76051100 --Of which the maximum cross-sectional 8 7605.1100 8 8 7605.1100 8 8 7605.1100 8 76051900 --Other 8 7605.1900 8 8 7605.1900 8 8 7605.1900 8 

-Of aluminium alloys:

76052100 --Of which the maximum cross-sectional 8 7605.2100 8 8 7605.2100 8 8 7605.2100 8 76052900 --Other 8 7605.2900 8 8 7605.2900 8 8 7605.2900 8 7606 Aluminium plates, sheets and strip, of a 76.06 76.06 76.06 

-Rectangular (including square):--Of aluminium, not alloyed:

76061120 ---Of a thickness of 0.30 mm or more but 6 7606.1120 6 6 7606.1120 6 6 7606.1120 6 76061190 ---Other 6 7606.1190 6 6 7606.1190 6 6 7606.1190 6 

--Of aluminium alloys:

76061220 ---Of a thickness not exceeding 0.28mm 6 7606.1220 6 6 7606.1220 6 6 7606.1220 6 76061230 ---Of a thickness of 0.28 mm or more but 6 7606.1230 6 6 7606.1230 6 6 7606.1230 6 76061240 ---Of a thickness exceeding 0.35mm 6 7606.1240 6 6 7606.1240 6 6 7606.1240 6 

-Other:

76069100 --Of aluminium, not alloyed 6 7606.9100 6 6 7606.9100 6 6 7606.9100 6 76069200 --Of aluminium alloys 10 7606.9200 10 10 7606.9200 10 10 7606.9200 10 7607 Aluminium foil (whether or not printed or 76.07 76.07 76.07 

-Not backed:

76071100 --Rolled but not further worked 8.4 7607.1100 8.4 6 7607.1100 6 6 

7607.1110 6 7607.1190 6 

76071900 --Other 8.4 7607.1900 8.4 6 7607.1900 6 6 7607.1900 6 76072000 -Backed 8.4 7607.2000 8.4 6 7607.2000 6 6 7607.2000 6 7608 Aluminium tubes and pipes: 76.08 76.08 76.08 76081000 -Of aluminium, not alloyed 8 7608.1000 8 8 7608.1000 8 8 7608.1000 8 76082000 -Of aluminium alloys 8 7608.2000 8 8 7608.2000 8 8 7608.2000 8 

7608.2000 10 8 7608.2000 90 8 

7609 Aluminium tube or pipe fittings (for example, 76.09 76.09 76.09 76090000 Aluminium tube or pipe fittings (for example, 8 7609.0000 8 8 7609.0000 8 8 7609.0000 8 7610 Aluminium structures (excluding 76.10 76.10 76.10 76101000 -Doors, windows and their frames and 25 7610.1000 25 25 7610.1000 25 25 7610.1000 25 76109000 -Other 7.8 7610.9000 7.8 6 7610.9000 6 6 7610.9000 6 7611 Aluminium reservoirs, tanks, vats and 76.11 76.11 76.11 76110000 Aluminium reservoirs, tanks, vats and 12 7611.0000 12 12 7611.0000 12 12 7611.0000 12 7612 Aluminium casks, drums, cans, boxes and 76.12 76.12 76.12 76121000 -Collapsible tubular containers 12 7612.1000 12 12 7612.1000 12 12 7612.1000 12 

-Other:

76129010 ---Tear tab ends and bodies thereof 30 7612.9010 30 30 7612.9010 30 30 7612.9010 30 76129090 ---Other 12 7612.9090 12 12 7612.9090 12 12 7612.9090 12 7613 Aluminium containers for compressed or 76.13 76.13 76.13 76130010 ---For retail packing 12 7613.0010 12 12 7613.0010 12 12 7613.0010 12 76130090 ---Other 6 7613.0090 6 6 7613.0090 6 6 7613.0090 6 7614 Stranded wire, cables, plaited bands and 76.14 76.14 76.14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

76141000 -With steel core 6 7614.1000 6 6 7614.1000 6 6 7614.1000 6 76149000 -Other 6 7614.9000 6 6 7614.9000 6 6 7614.9000 6 7615 Table, kitchen or other household articles 76.15 76.15 76.15 

-Table, kitchen or other household articles 

76151100 --Pot scourers and scouring or polishing 18 7615.1100 18 18 7615.1100 18 18 7615.1100 18 76151900 --Other 15 7615.1900 15 15 7615.1900 15 15 7615.1900 15 76152000 -Sanitary ware and parts thereof 18 7615.2000 18 18 7615.2000 18 18 7615.2000 18 7616 Other articles of aluminium: 76.16 76.16 76.16 76161000 -Nails, tacks, staples (other than those of 10 7616.1000 10 10 7616.1000 10 10 7616.1000 10 

-Other:--Cloth, grill, netting and fencing, of 

7616.9100 10 

76169110 ---For technical use 10 7616.9110 10 10 7616.9110 10 10 76169190 ---Other 18 7616.9190 18 18 7616.9190 18 18 

--Other:

76169910 ---For technical use 12 7616.9910 12 10 7616.9910 10 10 7616.9910 10 76169990 ---Other 17 7616.9990 17 15 7616.9990 15 15 7616.9990 15 7801 Unwrought lead: 78.01 78.01 78.01 78011000 -Refined lead 3 7801.1000 3 3 7801.1000 3 3 7801.1000 3 

-Other:

78019100 --Containing by weight antimony as the 3 7801.9100 3 3 7801.9100 3 3 7801.9100 3 78019900 --Other 3 7801.9900 3 3 7801.9900 3 3 7801.9900 3 7802 Lead waste and scrap: 78.02 78.02 78.02 78020000 Lead waste and scrap 1.5 7802.0000 1.5 1.5 7802.0000 1.5 1.5 7802.0000 1.5 7803 Lead bars, rods, profiles and wire: 78.03 78.03 78.0378030000 Lead bars, rods, profiles and wire 6 7803.0000 6 6 7803.0000 6 6 7803.0000 6 7804 Lead plates, sheets, strip and foil; lead 78.04 78.04 78.04 

-Plates, sheets, strip and foil:

78041100 --Sheets, strip and foil of a thickness 6 7804.1100 6 6 7804.1100 6 6 7804.1100 6 78041900 --Other 6 7804.1900 6 6 7804.1900 6 6 7804.1900 6 78042000 -Powders and flakes 6 7804.2000 6 6 7804.2000 6 6 7804.2000 6 7805 Lead tubes, pipes and tube or pipe fittings 78.05 78.05 78.0578050010 --- Lead tubes or pipes 6 7805.0010 6 6 7805.0010 6 6 7805.0010 6 78050020 --- Lead tube and pipe fittings (for example, 6 7805.0020 6 6 7805.0020 6 6 7805.0020 6 7806 Other articles of lead: 78.06 78.06 78.06 

7806.0000 6

78060010 ---For technical use 6 7806.0010 6 6 7806.0010 6 6 78060090 ---Other 8.8 7806.0090 8.8 6 7806.0090 6 6 7901 Unwrought zinc: 79.01 79.01 79.01 

-Zinc, not alloyed:

79011100 --Containing by weight 99.99% or more of 3 7901.1100 3 3 7901.1100 3 3 

7901.1110 3 7901.1190 3 

79011200 --Containing by weight less than 99.99% of 3 7901.1200 3 3 7901.1200 3 3 7901.1200 3 79012000 -Zinc alloys 3 7901.2000 3 3 7901.2000 3 3 7901.2000 3 7902 Zinc waste and scrap: 79.02 79.02 79.02 79020000 Zinc waste and scrap 1.5 7902.0000 1.5 1.5 7902.0000 1.5 1.5 7902.0000 1.5 7903 Zinc dust, powders and flakes: 79.03 79.03 79.03 79031000 -Zinc dust 6 7903.1000 6 6 7903.1000 6 6 7903.1000 6 79039000 -Other 6 7903.9000 6 6 7903.9000 6 6 7903.9000 6 

7903.9000 10 6 7903.9000 10 6 7903.9000 90 6 7903.9000 90 6 

7904 Zinc bars, rods, profiles and wire: 79.04 79.04 79.04 79040000 Zinc bars, rods, profiles and wire 6 7904.0000 6 6 7904.0000 6 6 7904.0000 6 7905 Zinc plates, sheets, strip and foil: 79.05 79.05 79.05 79050000 Zinc plates, sheets, strip and foil 6 7905.0000 6 6 7905.0000 6 6 7905.0000 6 7906 Zinc tubes,pipes and tube or pipe fittings 79.06 79.06 79.0679060010 --- Zinc tubes or pipes 6 7906.0010 6 6 7906.0010 6 6 7906.0010 6 79060020 --- Zinc tube and pipe fittings (for example, 6 7906.0020 6 6 7906.0020 6 6 7906.0020 6 7907 Other articles of zinc: 79.07 79.07 79.07 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

---For technical use:

79070011 ---- Cellpacking blanks (zinc biscuits) 6 7907.0011 6 6 7907.0011 6 6 7907.0011 6 79070019 ---- Other 6 7907.0019 6 6 7907.0019 6 6 7907.0019 6 

79070090 ---Other 7.8 7907.0090 7.8 6 7907.0090 6 6 7907.0090 6 8001 Unwrought tin: 80.01 80.01 80.01 80011000 -Tin, not alloyed 3 8001.1000 3 3 8001.1000 3 3 8001.1000 3 

8001.1000 10 3 8001.1000 10 38001.1000 90 3 8001.1000 90 3

-Tin alloys:

80012010 ---Babbitt metal 3 8001.2010 3 3 8001.2010 3 3 8001.2010 3 80012020 ---Solder 3 8001.2020 3 3 8001.2020 3 3 8001.2020 3 80012090 ---Other 3 8001.2090 3 3 8001.2090 3 3 8001.2090 3 8002 Tin waste and scrap: 80.02 80.02 80.02 80020000 Tin waste and scrap 1.5 8002.0000 1.5 1.5 8002.0000 1.5 1.5 8002.0000 1.5 8003 Tin bars, rods, profiles and wire: 80.03 80.03 80.03 80030000 Tin bars, rods, profiles and wire 8 8003.0000 8 8 8003.0000 8 8 8003.0000 8 8004 Tin plates, sheets and strip, of a thickness 80.04 80.04 80.0480040000 Tin plates, sheets and strip, of a thickness 8 8004.0000 8 8 8004.0000 8 8 8004.0000 8 8005 Tin foil (whether or not printed or backed 80.05 80.05 80.0580050000 Tin foil (whether or not printed or backed 8 8005.0000 8 8 8005.0000 8 8 8005.0000 8 8006 Tin tubes, pipes and tube or pipe fittings 80.06 80.06 80.0680060000 Tin tubes, pipes and tube or pipe fittings 8 8006.0000 8 8 8006.0000 8 8 8006.0000 8 8007 Other articles of tin: 80.07 80.07 80.07 80070010 ---For technical use 8 8007.0010 8 8 8007.0010 8 8 8007.0010 8 

80070090 ---Other 18 8007.0090 18 18 8007.0090 18 18 8007.0090 18 8101 Tungsten (wolfram) and articles thereof, 81.01 81.01 81.01 81011000 -Powders 6 8101.1000 6 6 8101.1000 6 6 8101.1000 6 

8101.1000 11 6 8101.1000 11 68101.1000 19 6 8101.1000 19 68101.1000 90 6 8101.1000 90 6 

-Other:

81019100 --Unwrought tungsten, including bars and 3 3 3 81019200 --Bars and rods, other than those obtained 5 5 5 81019300 --Wire 8 8 8 

8101.9400 3 8101.9400 3 8101.9400 3 8101.9500 5 8101.9500 5 8101.9500 58101.9600 8 8101.9600 8 8101.9600 8 8101.9700 3 8101.9700 3 8101.9700 3 

81019900 --Other 8 8101.9900 8 8 8101.9900 8 8 8101.9900 8 

8102 Molybdenum and articles thereof, including 81.02 81.02 81.02 81021000 -Powders 6 8102.1000 6 6 8102.1000 6 6 8102.1000 6 

-Other:

81029100 --Unwrought molybdenum, including bars 3 3 3 81029200 --Bars and rods, other than those obtained 8 8 8 81029300 --Wire 8 8 8 

8102.9400 3 8102.9400 3 8102.9400 3 8102.9500 8 8102.9500 8 8102.9500 8 8102.9600 8 8102.9600 8 8102.9600 8 8102.9700 3 8102.9700 3 8102.9700 3 

81029900 --Other 8 8102.9900 8 8 8102.9900 8 8 8102.9900 8 8103 Tantalum and articles thereof, including 81.03 81.03 81.03 81031000 -Unwrought tantalum, including bars and 6 6 6 

8103.2000 6 8103.2000 6 8103.2000 6

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8103.3000 6 8103.3000 6 8103.3000 6 

81039000 -Other 8 8103.9000 8 8 8103.9000 8 8 8103.9000 8 

8103.9000 10 8 8103.9000 90 8 

8104 Magnesium and articles thereof, including 81.04 81.04 81.04 

-Unwrought magnesium:

81041100 --Containing at least 99.8% by weight of 6 8104.1100 6 6 8104.1100 6 6 8104.1100 6 81041900 --Other 6 8104.1900 6 6 8104.1900 6 6 8104.1900 6 81042000 -Waste and scrap 1.5 8104.2000 1.5 1.5 8104.2000 1.5 1.5 8104.2000 1.5 81043000 -Raspings, turnings and granules, graded 8 8104.3000 8 8 8104.3000 8 8 8104.3000 8 

8104.3000 10 8 8104.3000 10 8 8104.3000 90 8 8104.3000 90 8 

-Other:

81049010 ---Wrought magnesium 8 8104.9010 8 8 8104.9010 8 8 8104.9010 8 81049020 ---magnesium articles 8.4 8104.9020 8.4 8.4 8104.9020 8.4 8.4 8104.9020 8.4 

8104.9020 10 8.4 8104.9020 90 8.4 

8105 Cobalt mattes and other intermediate 81.05 81.05 81.05 81051000 -Cobalt mattes and other intermediate 4 4 4 

8105.2000 4 8105.2000 4

8105.2000 10 48105.2000 90 4

8105.2010 4 8105.2090 4 8105.2090 10 4 8105.2090 20 48105.2090 90 4 

8105.3000 4 8105.3000 4 8105.3000 4 

81059000 -Other 8 8105.9000 8 8 8105.9000 8 8 8105.9000 8 8106 Bismuth and articles thereof, including 81.06 81.06 81.06 81060010 ---Unwroght bismuch; waste and scrap; 3 8106.0010 3 3 8106.0010 3 3 8106.0010 3 

8106.0010 10 3 8106.0010 90 3 

81060090 ---Other 8 8106.0090 8 8 8106.0090 8 8 8106.0090 8 

8106.0090 10 8 8106.0090 90 8 

8107 Cadmium and articles thereof, including 81.07 81.07 81.07 81071000 -Unwrought cadmium; waste and scrap; 3 3 3 

8107.2000 3 8107.2000 3 8107.2000 3 8107.3000 3 8107.3000 3 8107.3000 3 

81079000 -Other 8 8107.9000 8 8 8107.9000 8 8 8107.9000 8 8108 Titanium and articles thereof, including 81.08 81.08 81.08 81081010 --- Titanium sponge 3 3 3 81081020 --- Waste and scrap 3 3 3 81081090 --- Other 3 3 3 

8108.2010 3 8108.2010 3 8108.2010 3 8108.2090 3 8108.2090 3 8108.2090 3 

8108.2090 10 3 8108.2090 10 3 8108.2090 90 3 8108.2090 90 3 

8108.3000 3 8108.3000 3 8108.3000 3 

-Other:

81089010 --- Bars,rods,shapes and sections 8 8108.9010 8 8 8108.9010 8 8 8108.9010 8 

8108.9010 10 8 8108.9010 10 8 

8108.9010 20 8 

8108.9010 90 8 8108.9010 90 8 

81089020 --- Wire 8 8108.9020 8 8 8108.9020 8 8 8108.9020 8 

--- Plates, sheets, strap, foil:

81089031 ---- Of a thickness not exceeding 0.8mm 8 8108.9031 8 8 8108.9031 8 8 8108.9031 8 81089032 ---- Of a thickness exceeding 0.8mm 8 8108.9032 8 8 8108.9032 8 8 8108.9032 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8108.9032 10 8 8108.9032 90 8 

81089040 --- Tubes or pipes 8 8108.9040 8 8 8108.9040 8 8 8108.9040 8 

8108.9040 10 8 8108.9040 10 8 8108.9040 90 8 8108.9040 90 8 

81089090 ---Other 8 8108.9090 8 8 8108.9090 8 8 8108.9090 8 8109 Zirconium and articles thereof, including 81.09 81.09 81.09 81091000 -Unwrought zirconium; waste and scrap; 3 3 3 

8109.2000 3 8109.2000 3 8109.2000 3 

8109.2000 10 3 8109.2000 10 3 8109.2000 90 3 8109.2000 90 3 

8109.3000 3 8109.3000 3 8109.3000 3 

81099000 -Other 8 8109.9000 8 8 8109.9000 8 8 8109.9000 8 

8109.9000 10 8 8109.9000 10 8 8109.9000 90 8 8109.9000 90 8 

8110 Antimony and articles thereof, including 81.10 81.10 81.10 81100020 ---Unwrought antimony 3 3 3 81100030 ---Antimony waste and scrape; powders 3 3 3 81100090 ---Other 8 8 8 

8110.1010 3 8110.1010 3 8110.1010 3 8110.1020 3 8110.1020 3 8110.1020 3 8110.2000 3 8110.2000 3 8110.2000 3 8110.9000 8 8110.9000 8 8110.9000 8 

8111 Manganese and articles thereof, including 81.11 81.11 81.11 81110010 ---Unwrought manganese; waste and scrap; 3 8111.0010 3 3 8111.0010 3 3 8111.0010 3 81110090 ---Other 8 8111.0090 8 8 8111.0090 8 8 8111.0090 8 8112 Beryllium, chromium, germanium, 81.12 81.12 81.12 

-Beryllium:

81121100 --Unwrought; waste and scrap; powders 3 3 3 

8112.1200 3 8112.1200 3 8112.1200 3 8112.1300 3 8112.1300 3 8112.1300 3 

81121900 --Other 8 8112.1900 8 8 8112.1900 8 8 8112.1900 8 81122000 -Chromium 3 3 3 

8112.2100 3 8112.2100 3 8112.2100 3 8112.2200 3 8112.2200 3 8112.2200 3 8112.2900 3 8112.2900 3 8112.2900 3 

81123000 -Germanium 3 8112.3000 3 3 8112.3000 3 3 8112.3000 3 81124000 -Vanadium 3 8112.4000 3 3 8112.4000 3 3 8112.4000 3 

8112.4000 10 3 8112.4000 10 38112.4000 90 3 8112.4000 90 3

8112.5100 3 8112.5100 3 8112.5100 3 8112.5200 3 8112.5200 3 8112.5200 3 8112.5900 8 8112.5900 8 8112.5900 8 

-Other:

81129100 --Unwrought; waste and scrap; powders 3 3 3 

8112.9200 3 8112.9200 3 8112.9200 3

8112.9200 10 38112.9200 90 3

81129900 --Other 8 8112.9900 8 8 8112.9900 8 8 8112.9900 8 

8112.9900 10 88112.9900 90 8

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8113 Cremates and articles thereof, including 81.13 81.13 81.13 81130000 Cremates and articles thereof, including 8.4 8113.0000 8.4 8.4 8113.0000 8.4 8.4 8113.0000 8.4 

8113.0000 10 8.48113.0000 90 8.4

8201 Hand tools, the following: spades, shovels, 82.01 82.01 82.01 82011000 -Spades and shovels 8 8201.1000 8 8 8201.1000 8 8 8201.1000 8 

8201.1000 10 8 8201.1000 10 8 8201.1000 10 8 8201.1000 90 8 8201.1000 90 8 8201.1000 90 8 

82012000 -Forks 8 8201.2000 8 8 8201.2000 8 8 8201.2000 8 

8201.2000 10 8 8201.2000 10 8 8201.2000 10 8 8201.2000 90 8 8201.2000 90 8 8201.2000 90 8 

82013000 -Mattocks, picks, hoes and rakes 8 8201.3000 8 8 8201.3000 8 8 8201.3000 8 

8201.3000 10 8 8201.3000 10 8 8201.3000 10 8 8201.3000 90 8 8201.3000 90 8 8201.3000 90 8 

82014000 -Axes, bill hooks and similar hewing tools 8 8201.4000 8 8 8201.4000 8 8 8201.4000 8 

8201.4000 10 8 8201.4000 10 8 8201.4000 10 8 8201.4000 90 8 8201.4000 90 8 8201.4000 90 8 

82015000 -Secateurs and similar one-handed pruners 8 8201.5000 8 8 8201.5000 8 8 8201.5000 8 

8201.5000 10 8 8201.5000 10 8 8201.5000 10 8 8201.5000 90 8 8201.5000 90 8 8201.5000 90 8 

82016000 -Hedge shears, two-handed pruning shears 8 8201.6000 8 8 8201.6000 8 8 8201.6000 8 

8201.6000 10 8 8201.6000 10 8 8201.6000 10 8 8201.6000 90 8 8201.6000 90 8 8201.6000 90 8 

82019000 -Other hand tools of a kind used in 8 8201.9000 8 8 8201.9000 8 8 8201.9000 8 

8201.9000 10 8 8201.9000 10 8 8201.9000 10 8 8201.9000 90 8 8201.9000 90 8 8201.9000 90 8 

8202 Hand saws; blades for saws of all kinds 82.02 82.02 82.02 82021000 -Hand saws 8.4 8202.1000 8.4 8.4 8202.1000 8.4 8.4 8202.1000 8.4 82022000 -Band saw blades 8 8202.2000 8 8 8202.2000 8 8 8202.2000 8 

-Circular saw blades (including slitting or 

82023100 --With working part of steel 8 8202.3100 8 8 8202.3100 8 8 8202.3100 8 82023900 --Other, including parts 8 8202.3900 8 8 8202.3900 8 8 8202.3900 8 82024000 -Chain saw blades 8 8202.4000 8 8 8202.4000 8 8 8202.4000 8 

-Other saw blades:--Straight saw blades, for working metal:

82029110 ---For sawing machines 8 8202.9110 8 8 8202.9110 8 8 8202.9110 8 82029190 ---Other 8 8202.9190 8 8 8202.9190 8 8 8202.9190 8 

--Other:

82029910 ---For sawing machines 8.4 8202.9910 8.4 8.4 8202.9910 8.4 8.4 8202.9910 8.4 82029990 ---Other 10.5 8202.9990 10.5 10.5 8202.9990 10.5 10.5 8202.9990 10.5 8203 Files, rasps, pliers (including cutting pliers), 82.03 82.03 82.03 82031000 -Files, rasps and similar tools 10.5 8203.1000 10.5 10.5 8203.1000 10.5 10.5 8203.1000 10.5 82032000 -Pliers (including cutting Pliers), pincers, 10.5 8203.2000 10.5 10.5 8203.2000 10.5 10.5 8203.2000 10.5 82033000 -Metal cutting shears and similar tools 10.5 8203.3000 10.5 10.5 8203.3000 10.5 10.5 8203.3000 10.5 82034000 -Pipe-cutters, bolt croppers, perforating 10.5 8203.4000 10.5 10.5 8203.4000 10.5 10.5 8203.4000 10.5 8204 Hand-operated spanners and wrenches 82.04 82.04 82.04 

-Hand-operated spanners and wrenches:

82041100 --Non-adjustable 10.5 8204.1100 10.5 10.5 8204.1100 10.5 10.5 8204.1100 10.5 82041200 --Adjustable 10 8204.1200 10 10 8204.1200 10 10 8204.1200 10 82042000 -Interchangeable spanner sockets, with or 10 8204.2000 10 10 8204.2000 10 10 8204.2000 10 8205 Hand tools (including glaziers' diamonds), 82.05 82.05 82.05 82051000 -Drilling, threading or tapping tools 10 8205.1000 10 10 8205.1000 10 10 8205.1000 10 82052000 -Hammers and sledge hammers 10 8205.2000 10 10 8205.2000 10 10 8205.2000 10 82053000 -Planes, chisels, gouges and similar cutting 10.5 8205.3000 10.5 10.5 8205.3000 10.5 10.5 8205.3000 10.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

82054000 -Screwdrivers 10.5 8205.4000 10.5 10.5 8205.4000 10.5 10.5 8205.4000 10.5 

-Other hand tools (including glaziers' 

82055100 --Household tools 10.5 8205.5100 10.5 10.5 8205.5100 10.5 10.5 8205.5100 10.5 82055900 --Other 10 8205.5900 10 10 8205.5900 10 10 8205.5900 10 82056000 -Blow lamps 10 8205.6000 10 10 8205.6000 10 10 8205.6000 10 82057000 -Vices, clamps and the like 10.5 8205.7000 10.5 10.5 8205.7000 10.5 10.5 8205.7000 10.5 82058000 -Anvils; portable forges; hand or pedal 10.5 8205.8000 10.5 10.5 8205.8000 10.5 10.5 8205.8000 10.5 82059000 -Sets of articles of two or more of the 10.5 8205.9000 10.5 10.5 8205.9000 10.5 10.5 8205.9000 10.5 8206 Tools of two or more of the headings Nos. 82.06 82.06 82.06 82060000 Tools of two or more of the headings Nos. 10.5 8206.0000 10.5 10.5 8206.0000 10.5 10.5 8206.0000 10.5 8207 Interchangeable tools for hand tools, 82.07 82.07 82.07 

-Rock drilling or earth boring tools:

82071300 --With working part of cremates 8 8207.1300 8 8 8207.1300 8 8 8207.1300 8 

--Other, including parts:

82071910 ---With working part of natural or synthetic 8 8207.1910 8 8 8207.1910 8 8 8207.1910 8 82071990 ---Other 8 8207.1990 8 8 8207.1990 8 8 8207.1990 8 

-Dies for drawing or extruding metal:

82072010 ---With working part of natural or synthetic 8 8207.2010 8 8 8207.2010 8 8 8207.2010 8 82072090 ---Other 8 8207.2090 8 8 8207.2090 8 8 8207.2090 8 82073000 -Tools for pressing, stamping or punching 8 8207.3000 8 8 8207.3000 8 8 8207.3000 8 

8207.3000 55 88207.3000 90 8

82074000 -Tools for tapping or threading 8 8207.4000 8 8 8207.4000 8 8 8207.4000 8 

-Tools for drilling, other than for rock 

82075010 ---With working part of natural or synthetic 8 8207.5010 8 8 8207.5010 8 8 8207.5010 8 82075090 ---Other 8 8207.5090 8 8 8207.5090 8 8 8207.5090 8 

-Tools for boring or broaching:

82076010 ---With working part of natural or synthetic 8 8207.6010 8 8 8207.6010 8 8 8207.6010 8 82076090 ---Other 8 8207.6090 8 8 8207.6090 8 8 8207.6090 8 82077000 -Tools for milling 8 8207.7000 8 8 8207.7000 8 8 8207.7000 8 82078000 -Tools for turning 8 8207.8000 8 8 8207.8000 8 8 8207.8000 8 

-Other interchangeable tools:

82079010 ---With working part of natural or synthetic 8 8207.9010 8 8 8207.9010 8 8 8207.9010 8 82079090 ---Other 8 8207.9090 8 8 8207.9090 8 8 8207.9090 8 8208 Knives and cutting blades, for machines or 82.08 82.08 82.08 82081000 -For metal working 8 8208.1000 8 8 8208.1000 8 8 8208.1000 8 82082000 -For wood working 8 8208.2000 8 8 8208.2000 8 8 8208.2000 8 82083000 -For kitchen appliances or for machines 8 8208.3000 8 8 8208.3000 8 8 8208.3000 8 82084000 -For agricultural, horticultural or forestry 8 8208.4000 8 8 8208.4000 8 8 8208.4000 8 82089000 -Other 8 8208.9000 8 8 8208.9000 8 8 8208.9000 8 8209 Plates, sticks, tips and the like for tools, 82.09 82.09 82.09 82090000 Plates, sticks, tips and the like for tools, 8 8209.0000 8 8 8209.0000 8 8 8209.0000 8 8210 Hand-operated mechanical appliances, 82.10 82.10 82.10 82100000 Hand-operated mechanical appliances, 18 8210.0000 18 18 8210.0000 18 18 8210.0000 18 8211 Knives with cutting blades, serrated or not 82.11 82.11 82.11 82111000 -Sets of assorted articles 18 8211.1000 18 18 8211.1000 18 18 8211.1000 18 

-Other:

82119100 --Table knives having fixed blades 18 8211.9100 18 18 8211.9100 18 18 8211.9100 18 82119200 --Other knives having fixed blades 12 8211.9200 12 12 8211.9200 12 12 8211.9200 12 82119300 --Knives having other than fixed blades 18 8211.9300 18 18 8211.9300 18 18 8211.9300 18 82119400 --Blades 14 8211.9400 14 14 8211.9400 14 14 8211.9400 14 82119500 --Handles of base metal 12 8211.9500 12 12 8211.9500 12 12 8211.9500 12 8212 Razors and razor blades (including razor 82.12 82.12 82.12 82121000 -Razors 12 8212.1000 12 12 8212.1000 12 12 8212.1000 12 82122000 -Safety razor blades, including razor blade 14 8212.2000 14 14 8212.2000 14 14 8212.2000 14 82129000 -Other parts 12 8212.9000 12 12 8212.9000 12 12 8212.9000 12 8213 Scissors, tailors' shears and similar shears, 82.13 82.13 82.13 82130000 Scissors, tailors' shears and similar shears, 12 8213.0000 12 12 8213.0000 12 12 8213.0000 12 8214 Other articles of cutlery (for example, hair 82.14 82.14 82.14 82141000 -Paper knives, letter openers, erasing 12 8214.1000 12 12 8214.1000 12 12 8214.1000 12 82142000 -Manicure or pedicure sets and instruments 18 8214.2000 18 18 8214.2000 18 18 8214.2000 18 82149000 -Other 18 8214.9000 18 18 8214.9000 18 18 8214.9000 18 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8214.9000 10 18 8214.9000 10 18 8214.9000 10 18 8214.9000 90 18 8214.9000 90 18 8214.9000 90 18 

8215 Spoons, forks, ladles, skimmers, cake 82.15 82.15 82.15 82151000 -Sets of assorted articles containing at least 18 8215.1000 18 18 8215.1000 18 18 8215.1000 18 82152000 -Other sets of assorted articles 18 8215.2000 18 18 8215.2000 18 18 8215.2000 18 

-Other:

82159100 --Plated with precious metal 18 8215.9100 18 18 8215.9100 18 18 8215.9100 18 82159900 --Others 18 8215.9900 18 18 8215.9900 18 18 8215.9900 18 8301 Padlocks and locks (key, combination or 83.01 83.01 83.01 83011000 -Padlocks 14 8301.1000 14 14 8301.1000 14 14 8301.1000 14 83012000 -Locks of a kind used for motor vehicles 10 10 10 

8301.2010 10 8301.2010 10 8301.2010 10 8301.2090 10 8301.2090 10 8301.2090 10 

83013000 -Locks of a kind used for furniture 14 8301.3000 14 14 8301.3000 14 14 8301.3000 14 83014000 -Other locks 14 8301.4000 14 14 8301.4000 14 14 8301.4000 14 83015000 -Clasps and frames with clasps, 14 8301.5000 14 14 8301.5000 14 14 8301.5000 14 83016000 -Parts 12 8301.6000 12 12 8301.6000 12 12 8301.6000 12 83017000 -Keys presented separately 10 8301.7000 10 10 8301.7000 10 10 8301.7000 10 8302 Base metal mountings, fittings and similar 83.02 83.02 83.02 83021000 -Hinges 10 8302.1000 10 10 8302.1000 10 10 8302.1000 10 83022000 -Castors 12 8302.2000 12 12 8302.2000 12 12 8302.2000 12 83023000 -Other mountings, fittings and similar 10 8302.3000 10 10 8302.3000 10 10 8302.3000 10 

-Other mountings, fittings and similar 

83024100 --Suitable for buildings 14 8302.4100 14 14 8302.4100 14 14 8302.4100 14 83024200 --Other, suitable for furniture 12 8302.4200 12 12 8302.4200 12 12 8302.4200 12 83024900 --Other 12 8302.4900 12 12 8302.4900 12 12 8302.4900 12 83025000 -Hat-racks, hat-pegs, brackets and similar 14 8302.5000 14 14 8302.5000 14 14 8302.5000 14 83026000 -Automatic door closers 12 8302.6000 12 12 8302.6000 12 12 8302.6000 12 8303 Armoured or reinforced safes, strong-boxes 83.03 83.03 83.03 83030000 Armoured or reinforced safes, strong-boxes 14 8303.0000 14 14 8303.0000 14 14 8303.0000 14 8304 Filing cabinets, card-index cabinets, paper 83.04 83.04 83.04 83040000 Filing cabinets, card-index cabinets, paper 10.5 8304.0000 10.5 10.5 8304.0000 10.5 10.5 8304.0000 10.5 8305 Fittings for loose-leaf binders or files, letter 83.05 83.05 83.05 83051000 -Fittings for loose-leaf binders or files 10.5 8305.1000 10.5 10.5 8305.1000 10.5 10.5 8305.1000 10.5 83052000 -Staples in strips 10.5 8305.2000 10.5 10.5 8305.2000 10.5 10.5 8305.2000 10.5 83059000 -Other, including parts 10.5 8305.9000 10.5 10.5 8305.9000 10.5 10.5 8305.9000 10.5 8306 Bells, gongs and the like, non-electric, of 83.06 83.06 83.06 83061000 -Bells, gongs and the like 8 8306.1000 8 8306.1000 8 8 8306.1000 8 

-Statuettes and other ornaments: 8

83062100 --Plated with precious metal 10 8306.2100 10 8 8306.2100 8 8 8306.2100 8 

--Other:

83062910 ---Cloisonn 10 8306.2910 10 8 8306.2910 8 8 8306.2910 8 83062990 ---Other 10 8306.2990 10 8 8306.2990 8 8 8306.2990 8 83063000 -Photograph, picture or similar frames; 10 8306.3000 10 8 8306.3000 8 8 8306.3000 8 8307 Flexible tubing of base metal, with or 83.07 83.07 83.07 83071000 -Of iron or steel 8.4 8307.1000 8.4 8.4 8307.1000 8.4 8.4 8307.1000 8.4 83079000 -Of other base metal 8.4 8307.9000 8.4 8.4 8307.9000 8.4 8.4 8307.9000 8.4 8308 Clasps, frames with clasps, buckles, buckle- 83.08 83.08 83.08 83081000 -Hooks, eyes and eyelet 10.5 8308.1000 10.5 10.5 8308.1000 10.5 10.5 8308.1000 10.5 83082000 -Tubular or bifurcated rivets 10.5 8308.2000 10.5 10.5 8308.2000 10.5 10.5 8308.2000 10.5 83089000 -Other, including parts 10.5 8308.9000 10.5 10.5 8308.9000 10.5 10.5 8308.9000 10.5 8309 Stoppers, caps and lids (including crown 83.09 83.09 83.09 83091000 -Crown corks 18 8309.1000 18 18 8309.1000 18 18 8309.1000 18 83099000 -Other 12 8309.9000 12 12 8309.9000 12 12 8309.9000 12 8310 Sign-plates, name-plates, address-plates 83.10 83.10 83.10 83100000 Sign-plates, name-plates, address-plates 18 8310.0000 18 18 8310.0000 18 18 8310.0000 18 8311 Wire, rods, tubes, plates, electrodes and 83.11 83.11 83.11 83111000 -Coated electrodes of base metal, for 8 8311.1000 8 8 8311.1000 8 8 8311.1000 8 83112000 -Cored wire of base metal, for electric arc 8 8311.2000 8 8 8311.2000 8 8 8311.2000 8 83113000 -Coated rods and cored wire, of base metal, 8 8311.3000 8 8 8311.3000 8 8 8311.3000 8 83119000 -Other, including parts 8 8311.9000 8 8 8311.9000 8 8 8311.9000 8 8401 Nuclear reactors; fuel elements (car 84.01 84.01 84.01 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84011000 -Nuclear reactors 2 8401.1000 2 2 8401.1000 2 2 8401.1000 2 84012000 -Machinery and apparatus for isotopic 1 8401.2000 1 1 8401.2000 1 1 8401.2000 1 

-Fuel elements (cartridges), non-irradiated:

84013010 ---Fuel element, non-irradiated 2 8401.3010 2 2 8401.3010 2 2 8401.3010 2 84013090 ---Parts for fuel elements non-irradiated 1 8401.3090 1 1 8401.3090 1 1 8401.3090 1 84014000 -Parts of nuclear reactors 1 1 1 

8401.4010 1 8401.4010 1 8401.4010 1 8401.4020 1 8401.4020 1 8401.4020 1 8401.4090 1 8401.4090 1 8401.4090 1 

8401.4090 10 1 8401.4090 10 1 8401.4090 20 1 8401.4090 20 1 8401.4090 30 1 8401.4090 30 1 8401.4090 90 1 8401.4090 90 1 

8402 Steam or other vapour generating boilers 84.02 84.02 84.02 

-Steam or other vapour generating boilers:--Water tube boilers with a steam 

84021110 ---Boilers for generating electricity with a 3 8402.1110 3 3 8402.1110 3 3 8402.1110 3 84021190 ---Other 14 8402.1190 14 14 8402.1190 14 14 8402.1190 14 

8402.1190 55 148402.1190 90 14

84021200 --Water tube boilers with a steam 7.6 8402.1200 7.6 5 8402.1200 5 5 8402.1200 5 

8402.1200 10 7.6 8402.1200 10 5 8402.1200 10 5 8402.1200 90 7.6 8402.1200 90 5 8402.1200 90 5 

84021900 --Other vapour generating boilers, including 7.2 8402.1900 7.2 5 8402.1900 5 5 8402.1900 5 84022000 -Super-heated water boilers 16 8402.2000 16 16 8402.2000 16 16 8402.2000 16 84029000 -Parts 2 8402.9000 2 2 8402.9000 2 2 8402.9000 2 8403 Central heating boilers other than those of 84.03 84.03 84.03 84031000 -Boilers 10 10 10 

8403.1010 10 8403.1010 10 8403.1010 10 8403.1090 10 8403.1090 10 8403.1090 10 

84039000 -Parts 6 8403.9000 6 6 8403.9000 6 6 8403.9000 6 8404 Auxiliary plant for use with boilers of 84.04 84.04 84.04 

-Auxiliary plant for use with boilers of 

84041010 ---For use with boilers of heading No.84.02 7 8404.1010 7 7 8404.1010 7 7 8404.1010 7 84041020 ---For use with boilers of heading No.84.03 10 8404.1020 10 10 8404.1020 10 10 8404.1020 10 84042000 -Condensers for steam or other vapour 14 8404.2000 14 14 8404.2000 14 14 8404.2000 14 

-Parts:

84049010 ---Of the auxiliary plant of subheading 10 8404.9010 10 10 8404.9010 10 10 8404.9010 10 84049090 ---Other 7 8404.9090 7 7 8404.9090 7 7 8404.9090 7 8405 Producer gas or water gas generators, with 84.05 84.05 84.05 84051000 -Producer gas or water gas generators, with 14 8405.1000 14 14 8405.1000 14 14 8405.1000 14 84059000 -Parts 8 8405.9000 8 8 8405.9000 8 8 8405.9000 8 8406 Steam turbines and other vapour turbines: 84.06 84.06 84.06 84061000 -Turbines for marine propulsion 6.8 8406.1000 6.8 5 8406.1000 5 5 8406.1000 5 

-Other turbines:--Of an output exceeding 40 MW:

84068110 ---Of an output not exceeding 100 MW 7.6 8406.8110 7.6 5 8406.8110 5 5 8406.8110 5 84068120 ---Of an output exceeding 100MW but not 7.6 8406.8120 7.6 5 8406.8120 5 5 8406.8120 5 84068130 ---Of an output exceeding 350MW 6 8406.8130 6 6 8406.8130 6 6 8406.8130 6 84068200 --Of an output not exceeding 40 MW 7.2 8406.8200 7.2 5 8406.8200 5 5 8406.8200 5 84069000 -Parts 2 8406.9000 2 2 8406.9000 2 2 8406.9000 2 8407 Spark-ignition reciprocating or rotary 84.07 84.07 84.07 

-Aircraft engines:

84071010 ---Of an output not exceeding 298kW 2 8407.1010 2 2 8407.1010 2 2 8407.1010 2 84071020 ---Of an output exceeding 298kW 2 8407.1020 2 2 8407.1020 2 2 8407.1020 2 

-Marine propulsion engines:

84072100 --Outboard motors 8 8407.2100 8 8 8407.2100 8 8 8407.2100 8 84072900 --Other 8 8407.2900 8 8 8407.2900 8 8 8407.2900 8 

-Reciprocating piston engines of a kind 

84073100 --Of a cylinder capacity not exceeding 50 cc 13 8407.3100 13 10 8407.3100 10 10 8407.3100 10 84073200 --Of a cylinder capacity exceeding 50cc but 13 8407.3200 13 10 8407.3200 10 10 8407.3200 10 84073300 --Of a cylinder capacity exceeding 250cc 25 8407.3300 25 21.3 8407.3300 21.3 13.8/10(1 July) 8407.3300 13.8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--Of a cylinder capacity exceeding 1,000 cc:

84073410 ---Of a cylinder capacity exceeding 1,000 cc 20.5 8407.3410 20.5 15.3 8407.3410 15.4 10 8407.3410 10 84073420 ---Of a cylinder capacity exceeding 3,000 cc 13 8407.3420 13 10 8407.3420 10 10 8407.3420 10 

8407.3420 10 13 8407.3420 10 10 8407.3420 10 10 8407.3420 90 13 8407.3420 90 10 8407.3420 90 10 

-Other engines:

84079010 ---Biogas engines 18 8407.9010 12 18 8407.9010 12 18 8407.9010 12 84079090 ---Other 18 8407.9090 18 18 8407.9090 18 18 8407.9090 18 

8407.9090 10 18 8407.9090 10 18 8407.9090 10 188407.9090 20 18 8407.9090 20 18 8407.9090 20 188407.9090 30 18 8407.9090 30 18 8407.9090 30 188407.9090 90 18 8407.9090 90 18 8407.9090 90 18 

8408 Compression-ignition internal combustion 84.08 84.08 84.08 84081000 -Marine propulsion engines 5 8408.1000 5 5 8408.1000 5 5 8408.1000 5 

-Engines of a kind used for the propulsion 

84082010 ---Of an output of 132.39kW (180 H.P.) or 9 8408.2010 9 9 8408.2010 9 9 8408.2010 9 

8408.2010 10 9 8408.2010 10 9 8408.2010 10 9 8408.2010 90 9 8408.2010 90 9 8408.2010 90 9 

84082090 ---Other 25 8408.2090 25 25 8408.2090 25 25 8408.2090 25 

8408.2090 10 25 8408.2090 10 25 8408.2090 10 25 

8408.2090 20 25

8408.2090 90 25 8408.2090 90 25 8408.2090 90 25 

-Other engines:

84089010 ---Locomotive engines 6 8408.9010 6 6 8408.9010 6 6 8408.9010 6 

---Other:

84089091 ----Of an output not exceeding 14kW 7.6 8408.9091 7.6 5 8408.9091 5 5 8408.9091 5 

8408.9091 11 7.6 8408.9091 11 5 8408.9091 11 5 8408.9091 19 7.6 8408.9091 19 5 8408.9091 19 5 8408.9091 91 7.6 8408.9091 91 5 8408.9091 91 5 8408.9091 99 7.6 8408.9091 99 5 8408.9091 99 5 

84089092 ----Of an output exceeding 14kW but not 10 8408.9092 10 8.4 8408.9092 8.4 8.4 8408.9092 8.4 

8408.9092 10 10 8408.9092 10 8.4 8408.9092 10 8.4 8408.9092 20 10 8408.9092 20 8.4 8408.9092 20 8.4 8408.9092 90 10 8408.9092 90 8.4 8408.9092 90 8.4 

84089093 ----Of an output of 132.39kW (180 H.P.) or 5 8408.9093 5 5 8408.9093 5 5 8408.9093 5 

8408.9093 10 5 8408.9093 10 5 8408.9093 10 5 8408.9093 90 5 8408.9093 90 5 8408.9093 90 5 

8409 Parts suitable for use solely or principally 84.09 84.09 84.09 84091000 -For aircraft engines 2 8409.1000 2 2 8409.1000 2 2 8409.1000 2 

-Other:--Suitable for use solely or principally with 

84099110 ---For marine propulsion engines 6 8409.9110 6 6 8409.9110 6 6 8409.9110 6 

---Other:

84099191 ----Electric fuel injection devices 8 8409.9191 8 5 8409.9191 5 5 8409.9191 5 84099199 ----Other 6.8 8409.9199 6.8 5 8409.9199 5 5 8409.9199 5 

8409.9199 10 5 8409.9199 10 58409.9199 20 5 8409.9199 20 5 8409.9199 30 5 8409.9199 30 5 8409.9199 40 5 8409.9199 40 5 8409.9199 50 5 8409.9199 50 5 

8409.9199 55 6.88409.9199 90 6.8 8409.9199 90 5 8409.9199 90 5 

--Other:

84099910 ---For marine propulsion engines 5 8409.9910 5 5 8409.9910 5 5 8409.9910 5 84099920 ---For locomotive engines 2 8409.9920 2 2 8409.9920 2 2 8409.9920 2 

---Other:

84099991 ----For engines with an output of 132.39kW 2 8409.9991 2 2 8409.9991 2 2 8409.9991 2 84099999 ----Other 8.4 8409.9999 8.4 8.4 8409.9999 8.4 8.4 8409.9999 8.4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8409.9999 10 8.4 8409.9999 10 8.48409.9999 90 8.4 8409.9999 90 8.4 

8410 Hydraulic turbines, water wheels, and 84.10 84.10 84.10 

-Hydraulic turbines and water wheels:

84101100 --Of a power not exceeding 1,000kW 10 8410.1100 10 10 8410.1100 10 10 8410.1100 10 84101200 --Of a power exceeding 1,000kW but not 10 8410.1200 10 10 8410.1200 10 10 8410.1200 10 

--Of a power exceeding 10,000kW:

84101310 ---Impulse hydraulic turbines and water 10 8410.1310 10 10 8410.1310 10 10 8410.1310 10 84101320 ---Radial hydraulic turbines and water 10 8410.1320 10 10 8410.1320 10 10 8410.1320 10 84101330 ---Pumping hydraulic turbines and water 10 8410.1330 10 10 8410.1330 10 10 8410.1330 10 84101390 ---Other 10 8410.1390 10 10 8410.1390 10 10 8410.1390 10 

-Parts, including regulators

84109010 ---Regulators 6 8410.9010 6 6 8410.9010 6 6 8410.9010 6 84109090 ---Other 6 8410.9090 6 6 8410.9090 6 6 8410.9090 6 8411 Turbo-jets, turbo-propellers and other gas 84.11 84.11 84.11 

-Turbo-jets:--Of a thrust not exceeding 25kN:

84111110 ---Turbofan engines 1 8411.1110 1 1 8411.1110 1 1 8411.1110 1 84111190 ---Other 1 8411.1190 1 1 8411.1190 1 1 8411.1190 1 

--Of a thrust exceeding 25kN:

84111210 ---Turbofan engines 1 8411.1210 1 1 8411.1210 1 1 8411.1210 1 84111290 ---Other 1 8411.1290 1 1 8411.1290 1 1 8411.1290 1 

8411.1290 10 1 8411.1290 10 1 8411.1290 90 1 8411.1290 90 1 

-Turbo-propellers:

84112100 --Of a power not exceeding 1,100kW 2 8411.2100 2 2 8411.2100 2 2 8411.2100 2 

--Of a power exceeding 1,100kW:

84112210 ---Of a power exceeding 1,100kW but not 2 8411.2210 2 2 8411.2210 2 2 8411.2210 2 84112220 ---Of a power exceeding 2,238kW but not 2 8411.2220 2 2 8411.2220 2 2 8411.2220 2 84112230 ---Of a power exceeding 3,730kW 2 8411.2230 2 2 8411.2230 2 2 8411.2230 2 

-Other gas turbines:

84118100 --Of a power not exceeding 5,000kW 15 8411.8100 15 15 8411.8100 15 15 8411.8100 15 84118200 --Of a power exceeding 5,000kW 5.2 8411.8200 5.2 3 8411.8200 3 3 8411.8200 3 

-Parts:

84119100 --Of turbo-jets or turbo-propellers 1 8411.9100 1 1 8411.9100 1 1 8411.9100 1 

--Other:

84119910 --- For turboshaft engine 5 8411.9910 5 5 8411.9910 5 5 8411.9910 5 84119990 --- Other 5 8411.9990 5 5 8411.9990 5 5 8411.9990 5 8412 Other engines and motors: 84.12 84.12 84.12 

- Jet engines other than turbo-jets:

84121010 --- For aircraft or spacecraft 3 8412.1010 3 3 8412.1010 3 3 8412.1010 3 

8412.1010 10 3 8412.1010 10 3 8412.1010 20 3 8412.1010 20 3 

8412.1010 30 3 

8412.1010 90 3 8412.1010 90 3 

84121090 --- Other 10 8412.1090 10 10 8412.1090 10 10 8412.1090 10 

-Hydraulic power engines and motors:

84122100 -- Linear acting (cylinders) 12 8412.2100 12 12 8412.2100 12 12 8412.2100 12 

-- Other:

84122910 --- Hydraulic motors 10 8412.2910 10 10 8412.2910 10 10 8412.2910 10 84122990 --- Other 14 8412.2990 14 14 8412.2990 14 14 8412.2990 14 

8412.2990 10 14 8412.2990 10 14 8412.2990 10 148412.2990 90 14 8412.2990 90 14 8412.2990 90 14

-Pneumatic power engines and motors:

84123100 -- Linear acting (cylinders) 14 8412.3100 14 14 8412.3100 14 14 8412.3100 14 84123900 -- Other 14 8412.3900 14 14 8412.3900 14 14 8412.3900 14 84128000 -Other 10 8412.8000 10 10 8412.8000 10 10 8412.8000 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8412.8000 10 10 8412.8000 10 10 8412.8000 20 10 8412.8000 20 10 8412.8000 90 10 8412.8000 90 10 

-Parts:

84129010 ---For machines of subheading 2 8412.9010 2 2 8412.9010 2 2 8412.9010 2 

8412.9010 10 2 8412.9010 10 2 

8412.9010 20 2 

8412.9010 90 2 8412.9010 90 2 

84129090 ---Other 8 8412.9090 8 8 8412.9090 8 8 8412.9090 8 8413 Pumps for liquids, whether or not fitted with 84.13 84.13 84.13 

-Pumps fitted or designed to be fitted with a 

84131100 --Pumps for dispensing fuel or lubricants, of 10 8413.1100 10 10 8413.1100 10 10 8413.1100 10 84131900 --Other 10 8413.1900 10 10 8413.1900 10 10 8413.1900 10 84132000 -Hand pumps, other than those of 10 8413.2000 10 10 8413.2000 10 10 8413.2000 10 

-Fuel, lubricating or cooling medium pumps 

84133010 ---Fuel, of an output of 132.39KW (180H.P.) 3 8413.3010 3 3 3 

8413.3021 3 8413.3021 3 8413.3029 3 8413.3029 3 8413.3030 3 8413.3030 3 

84133090 ---Other 4.8 8413.3090 4.8 3 8413.3090 3 3 8413.3090 3 84134000 -Concrete pumps 8 8413.4000 8 8 8413.4000 8 8 8413.4000 8 

-Other reciprocating positive displacement 

84135010 ---Pneumatic 10 8413.5010 10 10 8413.5010 10 10 8413.5010 10 

8413.5010 10 10 8413.5010 10 10 8413.5010 10 10 

8413.5010 20 10 8413.5010 20 10 

8413.5010 90 10 8413.5010 90 10 8413.5010 90 10 

84135020 ---Electric 10 8413.5020 10 10 8413.5020 10 10 8413.5020 10 

8413.5020 10 10 8413.5020 10 10 8413.5020 10 10 

8413.5020 20 10 8413.5020 20 10 

8413.5020 30 10 

8413.5020 90 10 8413.5020 90 10 8413.5020 90 10 

84135030 ---Hydraulic 10 8413.5030 10 10 8413.5030 10 10 8413.5030 10 

8413.5030 10 10 8413.5030 10 10 8413.5030 10 10 

8413.5030 20 10 8413.5030 20 10 

8413.5030 90 10 8413.5030 90 10 8413.5030 90 10 

84135090 ---Other 10 8413.5090 10 10 8413.5090 10 10 8413.5090 10 

8413.5090 10 10 8413.5090 10 10 8413.5090 10 10 

8413.5090 20 10 8413.5090 20 10 

8413.5090 90 10 8413.5090 90 10 8413.5090 90 10 

-Other rotary positive displacement pumps:

84136010 ---Electric submersible oil pumps and 10 8413.6010 10 10 8413.6010 10 10 8413.6010 10 

8413.6010 10 10 8413.6010 10 10 8413.6010 10 10 8413.6010 90 10 8413.6010 90 10 8413.6010 90 10 

84136090 ---Other 10 8413.6090 10 10 8413.6090 10 10 8413.6090 10 

8413.6090 10 10 8413.6090 10 10 8413.6090 10 10 

8413.6090 20 10 

8413.6090 90 10 8413.6090 90 10 8413.6090 90 10 

-Other centrifugal pumps:

84137010 ---Rotational speed no less than 10000r/min 8 8413.7010 8 8 8413.7010 8 8 8413.7010 8 

8413.7010 10 8 8413.7010 10 8 8413.7010 10 8 

8413.7010 20 8 8413.7010 20 8 

8413.7010 30 8 

8413.7010 90 8 8413.7010 90 8 8413.7010 90 8 

84137090 ---Other 8 8413.7090 8 8 8413.7090 8 8 8413.7090 8 

8413.7090 10 8 8413.7090 10 8 8413.7090 10 8 

8413.7090 20 8 8413.7090 20 8 8413.7090 30 8 8413.7090 30 8 8413.7090 40 8 8413.7090 40 8 8413.7090 50 8 8413.7090 50 8 

8413.7090 60 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8413.7090 90 8 8413.7090 90 8 8413.7090 90 8 

-Other pumps; liquid elevators:

84138100 --Pumps 8 8413.8100 8 8 8413.8100 8 8 8413.8100 8 

8413.8100 10 8 8413.8100 10 8 8413.8100 10 8 

8413.8100 20 8 8413.8100 20 8 

8413.8100 90 8 8413.8100 90 8 8413.8100 90 8 

84138200 --Liquid elevators 8 8413.8200 8 8 8413.8200 8 8 8413.8200 8 

-Parts:

84139100 --Of pumps 5 8413.9100 5 5 8413.9100 5 5 8413.9100 5 84139200 --Of liquid elevators 6 8413.9200 6 6 8413.9200 6 6 8413.9200 6 8414 Air or vacuum pumps, air or other gas 84.14 84.14 84.14 84141000 -Vacuum pumps 8 8414.1000 8 8 8414.1000 8 8 8414.1000 8 

8414.1000 10 8 8414.1000 10 8 8414.1000 20 8 8414.1000 20 8 8414.1000 30 8 8414.1000 30 8 8414.1000 40 8 8414.1000 40 8 8414.1000 50 8 8414.1000 50 8 8414.1000 90 8 8414.1000 90 8 

84142000 -Hand-or foot-operated air pumps 8 8414.2000 8 8 8414.2000 8 8 8414.2000 8 

-Compressors of a kind used in refrigerating ---Driven by a motor:

84143011 ----For refrigerators or freezers, of a motor 10.8 8414.3011 10.8 8 8414.3011 8 8 8414.3011 8 84143012 ----For refrigerators or freezers, of a motor 13 8414.3012 13 10 8414.3012 10 10 8414.3012 10 84143013 ----For air conditioning machines, of a motor 13 8414.3013 13 10 8414.3013 10 10 8414.3013 10 84143014 ----For air conditioning machines, of a motor 13 8414.3014 13 10 8414.3014 10 10 8414.3014 10 

8414.3015 10 

84143019 ----Other 12 8414.3019 12 10 8414.3019 10 10 8414.3019 10 84143090 ---Driven by a non-motor 11.2 8414.3090 11.2 9 8414.3090 9 9 8414.3090 9 

8414.3090 55 11.2 8414.3090 10 9 8414.3090 10 9 8414.3090 91 11.2 8414.3090 90 9 8414.3090 90 9 8414.3090 99 11.2

84144000 -Air compressors mounted on a wheeled 8 8414.4000 8 8 8414.4000 8 8 8414.4000 8 

-Fans:--Table, floor, wall, window, ceiling or roof 

84145110 ---Ceiling or roof fans 20 8414.5110 20 20 8414.5110 20 20 8414.5110 20 84145120 ---Window fans 20 8414.5120 20 20 8414.5120 20 20 8414.5120 20 

8414.5120 10 20 8414.5120 10 20 8414.5120 10 208414.5120 90 20 8414.5120 90 20 8414.5120 90 20

84145130 ---Rapating front louver fan 12 8414.5130 12 12 8414.5130 12 12 8414.5130 12 

---Other:

84145191 ----Table fans 10 8414.5191 10 10 8414.5191 10 10 8414.5191 10 84145192 ----Floor fans 10 8414.5192 10 10 8414.5192 10 10 8414.5192 10 84145193 ----Wall fans 10 8414.5193 10 10 8414.5193 10 10 8414.5193 10 84145199 ----Other 10 8414.5199 10 10 8414.5199 10 10 8414.5199 10 

8414.5199 10 10 8414.5199 10 10 8414.5199 10 108414.5199 90 10 8414.5199 91 10 8414.5199 91 10

8414.5199 99 10 8414.5199 99 10

--Other:

84145910 ---Ceiling or roof fans 8 8414.5910 8 8 8414.5910 8 8 8414.5910 8 84145920 ---Window fans 8 8414.5920 8 8 8414.5920 8 8 8414.5920 8 84145930 ---Centrifugal ventilation fans 10 8414.5930 10 10 8414.5930 10 10 8414.5930 10 84145990 ---Other 8 8414.5990 8 8 8414.5990 8 8 8414.5990 8 

8414.5990 10 8 8414.5990 10 8 8414.5990 10 8 

8414.5990 20 8 8414.5990 20 8 8414.5990 30 8 8414.5990 30 8 8414.5990 40 8 8414.5990 40 8 

8414.5990 90 8 8414.5990 91 8 8414.5990 91 8 

8414.5990 99 8 8414.5990 99 8 

84146000 -Hoods having a maximum horizontal side 12 8414.6000 12 10 8414.6000 10 10 

8414.6010 10 8414.6090 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other:

84148010 ---Free piston generators for gas turbines 8 8414.8010 8 8 8414.8010 8 8 8414.8010 8 84148020 ---CO2 compressors 9.2 8414.8020 9.2 7 8414.8020 7 7 8414.8020 7 

8414.8030 7 8414.8030 10 78414.8030 90 7 

84148090 ---Other 8.8 8414.8090 8.8 7 8414.8090 7 7 8414.8090 7 

8414.8090 10 7 8414.8090 10 7 8414.8090 20 7 8414.8090 20 7 8414.8090 30 7 8414.8090 30 7 8414.8090 40 7 8414.8090 40 7 8414.8090 50 78414.8090 90 7 8414.8090 90 7 

-Parts:

84149010 ---Of the machines of subheadings 8 8 8 

8414.9011 8 8414.9011 8 8414.9011 8 8414.9019 8 8414.9019 8 8414.9019 8 

84149020 ---Of the machines of subheadings Nos. 12 8414.9020 12 12 8414.9020 12 12 8414.9020 12 84149090 ---Other 7 8414.9090 7 7 8414.9090 7 7 8414.9090 7 

8414.9090 10 7 8414.9090 90 7 

8415 Air conditioning machines, comprising a 84.15 84.15 84.15 84151000 -Window or wall types, self-contained 15 15 15 

8415.1010 17 8415.1010 15 8415.1010 15 8415.1021 17 8415.1021 15 8415.1021 15 8415.1022 23 8415.1022 15 8415.1022 15 

84152000 -Of a kind used for persons, in motor 26.7 8415.2000 26.7 23.3 8415.2000 23.3 20 8415.2000 20 

-Other:--Incorporating a refrigerating unit and a 

84158110 ---Of a refrigerating effect not exceeding 17 8415.8110 17 15 8415.8110 15 15 8415.8110 15 84158120 ---Of a refrigerating effect exceeding 4,000 23 8415.8120 23 20 8415.8120 20 20 8415.8120 20 

--Other, incorporating a refrigerating unit:

84158210 ---Of a refrigerating effect not exceeding 17 8415.8210 17 15 8415.8210 15 15 8415.8210 15 84158220 ---Of a refrigerating effect exceeding 4,000 23 8415.8220 23 20 8415.8220 20 20 8415.8220 20 84158300 --Not incorporating a refrigerating unit 13 8415.8300 13 10 8415.8300 10 10 8415.8300 10 

8415.8300 10 10 8415.8300 10 108415.8300 90 10 8415.8300 90 10

-Parts:

84159010 ---Of the machines of subheading No. 10 8415.9010 10 10 8415.9010 10 10 8415.9010 10 84159090 ---Other 10 8415.9090 10 10 8415.9090 10 10 8415.9090 10 8416 Furnace burners for liquid fuel, for 84.16 84.16 84.16 84161000 -Furnace burners for liquid fuel 10 8416.1000 10 10 8416.1000 10 10 8416.1000 10 84162000 -Other furnace burners, including 10.5 10.5 10.5 

8416.2011 10.5 8416.2011 10.5 8416.2011 10.5 8416.2019 10.5 8416.2019 10.5 8416.2019 10.5 8416.2090 10.5 8416.2090 10.5 8416.2090 10.5 

84163000 -Mechanical stokers, including their 8.4 8416.3000 8.4 8.4 8416.3000 8.4 8.4 8416.3000 8.4 84169000 -Parts 6 8416.9000 6 6 8416.9000 6 6 8416.9000 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8417 Industrial or laboratory furnaces and ovens, 84.17 84.17 84.17 84171000 -Furnaces and ovens for the roasting, 10 8417.1000 10 10 8417.1000 10 10 8417.1000 10 84172000 -Bakery ovens, including biscuit ovens 10 8417.2000 10 10 8417.2000 10 10 8417.2000 10 

-Other:

84178010 ---Coke ovens 10 8417.8010 10 10 8417.8010 10 10 8417.8010 10 84178020 ---Incinerators for radioactive waste 5 8417.8020 5 5 8417.8020 5 5 8417.8020 5 84178030 --- Cement rotary kilns 10 8417.8030 10 10 8417.8030 10 10 8417.8030 10 84178040 --- Limestone decomposing furnace 10 8417.8040 10 10 8417.8040 10 10 8417.8040 10 84178090 ---Other 10 8417.8090 10 10 8417.8090 10 10 8417.8090 10 

8417.8090 10 10 8417.8090 10 10 8417.8090 90 10 8417.8090 90 10 

-Parts:

84179010 ---Of rotary kiln for sponge iron 7 8417.9010 7 7 8417.9010 7 7 8417.9010 7 84179020 ---Of coke furnace 7 8417.9020 7 7 8417.9020 7 7 8417.9020 7 84179090 ---Other 7 8417.9090 7 7 8417.9090 7 7 8417.9090 7 8418 Refrigerators, freezers and other 84.18 84.18 84.18 

-Combined refrigerator-freezers, fitted with 

84181010 ---Of a capacity exceeding 500 l 16.7 8418.1010 16.7 13.3 8418.1010 13.3 10 8418.1010 10 84181020 ---Of a capacity exceeding 200 l, but not 18 8418.1020 18 15 8418.1020 15 15 8418.1020 15 84181030 ---Of a capacity not exceeding 200l 18 8418.1030 18 15 8418.1030 15 15 8418.1030 15 

-Refrigerators, household type:--Compression-type:

84182110 ---Of a capacity exceeding 150 l 15 8418.2110 15 12.5 8418.2110 12.5 10 8418.2110 10 84182120 ---Of a capacity exceeding 50 l, but not 15 8418.2120 15 12.5 8418.2120 12.5 10 8418.2120 10 84182130 ---Of a capacity not exceeding 50 l 15 8418.2130 15 12.5 8418.2130 12.5 10 8418.2130 10 84182200 --Absorption-type, electrical 21.7 8418.2200 21.7 18.3 8418.2200 18.3 15 8418.2200 15 84182900 --Other 30 8418.2900 30 30 8418.2900 30 30 

8418.2910 30 8418.2990 30 

-Freezers of the chest type, not exceeding 

84183010 ---Of a refrigerating temperature of -40?C or 10.8 8418.3010 10.8 9 8418.3010 9 9 8418.3010 9 

---Of a refrigerating temperature higher than 

84183021 ----Of a capacity exceeding 500 l 23 8418.3021 23 23 8418.3021 23 23 8418.3021 23 84183029 ----Other 30 8418.3029 30 30 8418.3029 30 30 8418.3029 30 

-Freezers of the upright type, not exceeding 

84184010 ---Of a refrigerating temperature of -40o C 10.8 8418.4010 10.8 9 8418.4010 9 9 8418.4010 9 

---Of a refrigerating temperature higher than 

84184021 ----Of a capacity exceeding 500 l 18 8418.4021 18 15 8418.4021 15 15 8418.4021 15 84184029 ----Other 30 8418.4029 30 8418.4029 30 8418.4029 30 84185000 -Other refrigerating or freezing chests, 13 8418.5000 13 10 8418.5000 10 10 8418.5000 10 

-Other refrigerating or freezing equipment; --Compression type units whose 

84186110 ---Refrigerating units; heat pumps 13 8418.6110 13 10 8418.6110 10 10 8418.6110 10 

8418.6110 10 108418.6110 90 10

84186190 ---Other 18.3 8418.6190 18.3 14.2 8418.6190 14.2 10 8418.6190 10 

8418.6190 10 108418.6190 90 10

--Other:

84186910 ---Refrigerating units; heat pumps 17 8418.6910 17 15 8418.6910 15 15 8418.6910 15 

84186990 ---Other 21.7 8418.6990 21.7 18.3 8418.6990 18.3 15 8418.6990 15 

8418.6990 10 18.3 8418.6990 10 15 8418.6990 90 18.3 8418.6990 90 15 

-Parts:

84189100 --Furniture designed to receive refrigerating 20 8418.9100 18 20 8418.9100 18 20 8418.9100 18 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--Other:

84189910 ---Of refrigerating units and heat pumps 10 8418.9910 10 10 8418.9910 10 10 8418.9910 10 

---Other:

84189991 ----Of freezing equipment of a refrigerating 9.5 8418.9991 9.5 9.5 8418.9991 9.5 9.5 8418.9991 9.5 84189992 ----Of refrigerating or freezing equipment of 12 8418.9992 12 10 8418.9992 10 10 8418.9992 10 84189999 ----Other 12 8418.9999 12 10 8418.9999 10 10 8418.9999 10 

8418.9999 10 10 8418.9999 10 10 8418.9999 90 10 8418.9999 90 10 

8419 Machinery, plant or laboratory equipment, 84.19 84.19 84.19 

-Instantaneous or storage water heaters, 

84191100 --Instantaneous gas water heaters 35 8419.1100 35 35 8419.1100 35 35 8419.1100 35 84191900 --Other 35 8419.1900 35 35 8419.1900 35 35 8419.1900 35 84192000 -Medical, surgical or laboratory sterilizes 6 8419.2000 6 4 8419.2000 4 4 8419.2000 4 

-Dryers:

84193100 --For agricultural products 8 8419.3100 8 8 8419.3100 8 8 8419.3100 8 84193200 --For wood, paper pulp, paper or 9 8419.3200 9 9 8419.3200 9 9 8419.3200 9 

--Other:

84193910 --- Breeze pottery blanks dryers 9 8419.3910 9 9 8419.3910 9 9 8419.3910 9 84193990 --- Other 9 8419.3990 9 9 8419.3990 9 9 8419.3990 9 

-Distilling or rectifying plant: 8419.3990 10 9 8419.3990 10 9 

8419.3990 90 9 8419.3990 90 9 

84194010 ---Stripping towers 10 8419.4010 10 10 8419.4010 10 10 8419.4010 10 84194020 ---Rectifying towers 10 8419.4020 10 10 8419.4020 10 10 8419.4020 10 84194090 ---Other 10 8419.4090 10 10 8419.4090 10 10 8419.4090 10 

8419.4090 10 10 8419.4090 10 10 8419.4090 20 10 8419.4090 20 10 8419.4090 90 10 8419.4090 90 10 

84195000 -Heat exchange units 10 8419.5000 10 10 8419.5000 10 10 8419.5000 10 

-Machinery for liquefying air or other gases: 8419.5000 10 10 8419.5000 10 10 

---Oxygen producers: 8419.5000 20 10 8419.5000 20 10 

8419.5000 30 10 8419.5000 30 10 8419.5000 40 10 8419.5000 40 10 8419.5000 50 10 8419.5000 50 10 8419.5000 90 10 8419.5000 90 10 

84196011 ----Oxygen preparation volume no less than 13 8419.6011 12 13 8419.6011 12 13 8419.6011 12 84196019 ----Other 13 8419.6019 13 13 8419.6019 13 13 8419.6019 13 84196090 ---Other 10 8419.6090 10 10 8419.6090 10 10 8419.6090 10 

-Other machinery, plant and equipment: 8419.6090 10 10 8419.6090 10 10 

8419.6090 90 10 8419.6090 90 10 

84198100 --For making hot drinks or for cooking or 10 8419.8100 10 10 8419.8100 10 10 8419.8100 10 

--Other:

84198910 --- Hydroformer vessels 3.2 8419.8910 3.2 0 8419.8910 0 0 8419.8910 0 84198990 --- Other 3.2 8419.8990 3.2 0 8419.8990 0 0 8419.8990 0 84198990 Chemical vapor deposition apparatus for 0 8419.8990 10 0 8419.8990 10 0 

8419.8990 21 0 8419.8990 22 0 8419.8990 23 0 

-Parts: 8419.8990 90 0 8419.8990 90 0 

84199010 ---Of water heaters 0 8419.9010 0 0 8419.9010 0 0 8419.9010 0 84199090 ---Other 4 8419.9090 4 4 *8419.9090 4 *8419.9090 84199090 Parts of chemical vapor deposition 8419.9090 10 0 8419.9090 10 0 8419.9090 10 0

8419.9090 90 4 8419.9090 90 4 8419.9090 90 4

8420 Calendering or other rolling machines, other 84.20 84.20 84.20 84201000 -Calendering or other rolling machines 8.4 8420.1000 8.4 8.4 8420.1000 8.4 8.4 8420.1000 8.4 

8420.1000 10 8.48420.1000 90 8.4

-Parts:

84209100 --Cylinders 8.4 8420.9100 8 8.4 8420.9100 8 8.4 8420.9100 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84209900 --Other 8 8420.9900 8 8 8420.9900 8 8 8420.9900 8 8421 Centrifuges, including centrifugal dryers; 84.21 84.21 84.21 

-Centrifuges, including centrifugal dryers:

84211100 --Cream separators 8.4 8421.1100 8.4 8.4 8421.1100 8.4 8.4 8421.1100 8.4 

--Clothes-dryers:

84211210 ---Of a dry linen capacity not exceeding 17.5 8421.1210 17.5 17.5 8421.1210 17.5 17.5 8421.1210 17.5 84211290 ---Other 8 8421.1290 8 8 8421.1290 8 8 8421.1290 8 

--Other:

84211910 ---Dewaterers 10 8421.1910 10 10 8421.1910 10 10 8421.1910 10 84211920 ---Solid-liquor separators 10 8421.1920 10 10 8421.1920 10 10 8421.1920 10 84211990 ---Other 10 8421.1990 10 0 *8421.1990 0 *8421.1990 

8421.1990 10 0 8421.1990 10 0 8421.1990 10 0

8421.1990 20 0 8421.1990 20 10 8421.1990 30 0 8421.1990 30 10 

8421.1990 90 10 8421.1990 90 10 8421.1990 90 10 

84211990 Spin dryers for semiconductor wafer 0 0 0 

-Filtering or purifying machinery and --For filtering or purifying water:

84212110 ---Of the household type 25 8421.2110 25 25 8421.2110 25 25 8421.2110 25 84212190 ---Other 7.6 8421.2190 7.6 5 8421.2190 5 5 8421.2190 5 84212200 --For filtering or purifying beverages other 12 8421.2200 12 12 8421.2200 12 12 8421.2200 12 84212300 --Oil or petrol-filters for internal combustion 10 8421.2300 10 10 8421.2300 10 10 8421.2300 10 

--Other:

84212910 ---Press filters 8 8421.2910 8 5 8421.2910 5 5 8421.2910 5 84212990 ---Other 7.6 8421.2990 7.6 5 8421.2990 5 5 8421.2990 5 

8421.2990 10 7.6 8421.2990 10 5 8421.2990 10 5

8421.2990 40 5 8421.2990 40 5 

8421.2990 90 7.6 8421.2990 90 5 8421.2990 90 5 

-Filtering or purifying machinery and 

84213100 --Intake air filters for internal combustion 10 8421.3100 10 10 8421.3100 10 10 8421.3100 10 

--Other:

84213910 ---Of the household type 18 8421.3910 18 15 8421.3910 15 15 8421.3910 15 

--- Dust collectors for industry uses:

84213921 ----Electrostatic 7.6 8421.3921 7.6 5 8421.3921 5 5 8421.3921 5 84213922 ---- Baghoused 7.6 8421.3922 7.6 5 8421.3922 5 5 8421.3922 5 84213923 ---- Cyclone 7.6 8421.3923 7.6 5 8421.3923 5 5 8421.3923 5 84213929 ---- Other 7.6 8421.3929 7.6 5 8421.3929 5 5 8421.3929 5 84213990 --- Other 7.6 8421.3990 7.6 5 8421.3990 5 5 8421.3990 5 

8421.3990 11 58421.3990 12 58421.3990 13 58421.3990 14 58421.3990 15 58421.3990 16 58421.3990 90 5

8421.3990 55 7.68421.3990 90 7.6

-Parts:--Of centrifuges, including centrifugal 

84219110 ---Of clothes-dryers of a dry linen capacity 0 8421.9110 0 0 8421.9110 0 0 8421.9110 0 84219190 ---Other 0 8421.9190 0 0 8421.9190 0 0 8421.9190 0 

8421.9190 11 0 8421.9190 12 0 8421.9190 13 0 8421.9190 14 0 8421.9190 90 0 

84219190 Parts of spin dryers for semiconductor wafer 

--Other:

84219910 ---Of household-type filtering or purifying 12 8421.9910 12 10 8421.9910 10 10 8421.9910 10 84219990 ---Other 5 8421.9990 5 5 8421.9990 5 5 8421.9990 5 8422 Dish washing machines; machinery for 84.22 84.22 84.22 

-Dish washing machines:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84221100 --Of the household type 13 8422.1100 13 10 8422.1100 10 10 8422.1100 10 84221900 --Other 14 8422.1900 14 14 8422.1900 14 14 8422.1900 14 84222000 -Machinery for cleaning or drying bottles or 10 8422.2000 10 10 8422.2000 10 10 8422.2000 10 

-Machinery for filling, closing, sealing, 

84223010 ---Bottling or canning machinery for 12 8422.3010 12 

8422.3010 10 128422.3010 90 12

12 8422.3011 10 12 8422.3011 1012 8422.3019 12 12 8422.3019 12

---Machinery for packing cement:

84223021 ----Automatic filling and sacking machines 12 8422.3021 12 12 8422.3021 12 12 8422.3021 12 84223029 ----Other 12 8422.3029 12 12 8422.3029 12 12 8422.3029 12 84223030 ---Other packing machines 10 8422.3030 10 10 8422.3030 10 10 8422.3030 10 84223090 ---Other 10 8422.3090 10 10 8422.3090 10 10 8422.3090 10 

8422.3090 10 10 8422.3090 90 10 

84224000 -Other packing or wrapping machinery 10 8422.4000 10 10 8422.4000 10 10 8422.4000 10 

-Parts:

84229010 ---Of dish washing machines 10.5 8422.9010 10.5 10.5 8422.9010 10.5 10.5 8422.9010 10.5 84229020 ---Of bottling or canning machinery for 8.5 8422.9020 8.5 8.5 8422.9020 8.5 8.5 8422.9020 8.5 84229090 ---Other 8.5 8422.9090 8.5 8.5 8422.9090 8.5 8.5 8422.9090 8.5 8423 Weighing machinery (excluding balances of 84.23 84.23 84.23 84231000 -Personal weighing machines, including 13.4 8423.1000 13.4 10.5 8423.1000 10.5 10.5 8423.1000 10.5 

-Scales for continuous weighing of goods 

84232010 ---Electronic belt weighing machines 12 8423.2010 12 10 8423.2010 10 10 8423.2010 10 84232090 ---Other 12 8423.2090 12 10 8423.2090 10 10 8423.2090 10 

-Constant weight scales and scales for 

84233010 ---Rationed packing scales 12.4 8423.3010 12.4 10.5 8423.3010 10.5 10.5 8423.3010 10.5 84233020 ---Rationed sorting scales 12.4 8423.3020 12.4 10.5 8423.3020 10.5 10.5 8423.3020 10.5 84233030 ---Proporating scales 12.4 8423.3030 12.4 10.5 8423.3030 10.5 10.5 8423.3030 10.5 84233090 ---Other 12.4 8423.3090 12.4 10.5 8423.3090 10.5 10.5 8423.3090 10.5 

-Other weighing machinery:--Having a maximum weighing capacity not 

84238110 ---Account balances 10.5 8423.8110 10.5 10.5 8423.8110 10.5 10.5 8423.8110 10.5 84238120 ---Spring balances 10.5 8423.8120 10.5 10.5 8423.8120 10.5 10.5 8423.8120 10.5 84238190 ---Other 10.5 8423.8190 10.5 10.5 8423.8190 10.5 10.5 8423.8190 10.5 

--Having a maximum weighing capacity 

84238210 ---Weighbridges 12.4 8423.8210 12.4 10.5 8423.8210 10.5 10.5 8423.8210 10.5 84238290 --Other 12.4 8423.8290 12.4 10.5 8423.8290 10.5 10.5 8423.8290 10.5 

--Other:

84238910 ---Weighbridges 12 8423.8910 12 10 8423.8910 10 10 8423.8910 10 84238920 ---Track scales 12 8423.8920 12 10 8423.8920 10 10 8423.8920 10 84238930 ---Hanging scales 12 8423.8930 12 10 8423.8930 10 10 8423.8930 10 84238990 ---Other 12 8423.8990 12 10 8423.8990 10 10 8423.8990 10 84239000 -Weighing machine weights of all kinds; 10 8423.9000 10 10 8423.9000 10 10 8423.9000 10 8424 Mechanical appliances (whether or not 84.24 84.24 84.24 84241000 -Fire extinguishers, whether or not charged 8.4 8424.1000 8.4 8.4 8424.1000 8.4 8.4 8424.1000 8.4 84242000 -Spray guns and similar appliances 8.4 8424.2000 8.4 8.4 8424.2000 8.4 8.4 8424.2000 8.4 84243000 -Steam or sand blasting machines and 8.4 8424.3000 8.4 8.4 8424.3000 8.4 8.4 8424.3000 8.4 

-Other appliances:

84248100 --Agricultural or horticultural 8 8424.8100 8 8 8424.8100 8 8 8424.8100 8 

--Other:

84248910 ---Of the household type 8.3 8424.8910 8.3 4.2 8424.8910 4.2 0 8424.8910 0 

---Other:

84248991 ----Marine cabinet washer 0 8424.8991 0 0 8424.8991 0 0 8424.8991 0 84248999 ----Other 0 8424.8999 0 0 8424.8999 0 0 8424.8999 0 84248999 Deflash machines for cleaning and 0 0 0 

8424.8999 10 0 8424.8999 90 0 

-Parts:

84249010 ---Of the apparatus of subheading 0 8424.9010 0 0 8424.9010 0 0 8424.9010 0 84249020 ---Of the apparatus of subheading 0 8424.9020 0 0 8424.9020 0 0 8424.9020 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84249090 ---Other 0 8424.9090 0 0 8424.9090 0 0 8424.9090 0 84249090 Parts of spraying appliances for etching, 8425 Pulley tackle and hoists other than skip 84.25 84.25 84.25 

-Pulley tackle and hoists other than skip 

84251100 --Powered by electric motor 8 8425.1100 8 6 8425.1100 6 6 8425.1100 6 84251900 --Other 6.8 8425.1900 6.8 5 8425.1900 5 5 8425.1900 5 

-Pit-head winding gear; winches specially ---Mine hoists:

84252011 ----Reel diameter no less than 2m 10 8425.2011 10 10 8425.2011 10 10 8425.2011 10 84252019 ----Other 10 8425.2019 10 10 8425.2019 10 10 8425.2019 10 84252090 ---Other 10 8425.2090 10 10 8425.2090 10 10 8425.2090 10 

-Other winches; capstans:

84253100 --Powered by electric motor 6.8 8425.3100 6.8 5 8425.3100 5 5 8425.3100 5 84253900 --Other 6.8 8425.3900 6.8 5 8425.3900 5 5 8425.3900 5 

-Jacks; hoists of a kind used for raising 

84254100 --Built-in jacking systems of a type used in 4.8 8425.4100 4.8 3 8425.4100 3 3 8425.4100 3 

--Other jacks and hoists, hydraulic:

84254210 ---Hydraulic jacks 4.8 8425.4210 4.8 3 8425.4210 3 3 8425.4210 3 84254290 ---Other 6.8 8425.4290 6.8 5 8425.4290 5 5 8425.4290 5 

--Other:

84254910 ---Other jacks 5 8425.4910 5 5 8425.4910 5 5 8425.4910 5 84254990 ---Other 10 8425.4990 10 10 8425.4990 10 10 8425.4990 10 8426 Ships derricks; cranes, including cable 84.26 84.26 84.26 

-Overhead traveling cranes, transported --Overhead traveling cranes on fixed 

84261120 ---Bridge cranes, all-purpose 8 8426.1120 8 8 8426.1120 8 8 8426.1120 8 84261190 ---Other 8 8426.1190 8 8 8426.1190 8 8 8426.1190 8 84261200 --Mobile lifting frames on tyros and straddle 6 8426.1200 6 6 8426.1200 6 6 8426.1200 6 

--Other:

84261910 ---Ship loading cranes 7.2 8426.1910 7.2 5 8426.1910 5 5 8426.1910 5 

---Ship unloading cranes:

84261921 ----Grab ship unloading cranes 7.2 8426.1921 7.2 5 8426.1921 5 5 8426.1921 5 84261929 ----Other 7.2 8426.1929 7.2 5 8426.1929 5 5 8426.1929 5 84261930 ---Gantry cranes 10 8426.1930 10 10 8426.1930 10 10 8426.1930 10 

---Loading and unloading bridges:

84261941 ----Frame loading and unloading bridges 10 8426.1941 10 10 8426.1941 10 10 8426.1941 10 84261942 ----Container loading and unloading bridges 10 8426.1942 10 10 8426.1942 10 10 8426.1942 10 84261943 ----Derrick loading and unloading bridges 10 8426.1943 10 10 8426.1943 10 10 8426.1943 10 84261949 ----Other 10 8426.1949 10 10 8426.1949 10 10 8426.1949 10 84261990 ---Other 10 8426.1990 10 10 8426.1990 10 10 8426.1990 10 84262000 -Tower cranes 10 8426.2000 10 10 8426.2000 10 10 8426.2000 10 84263000 -Portal or pedestal jib cranes 6 8426.3000 6 6 8426.3000 6 6 8426.3000 6 

-Other machinery, self-propelled:--On tyres:

84264110 ---Wheel-mounted cranes 7.6 8426.4110 7.6 5 8426.4110 5 5 8426.4110 5 84264190 ---Other 7.2 8426.4190 7.2 5 8426.4190 5 5 8426.4190 5 

--Other:

84264910 ---Crawler cranes 10 8426.4910 10 8 8426.4910 8 8 8426.4910 8 84264990 ---Other 13 8426.4990 13 13 8426.4990 13 13 8426.4990 13 

-Other machinery:

84269100 --Designed for mounting on road vehicles 10 8426.9100 10 10 8426.9100 10 10 8426.9100 10 84269900 --Other 6 8426.9900 6 6 8426.9900 6 6 8426.9900 6 8427 Fork-lift trucks; other works trucks fitted with 84.27 84.27 84.27 

-Self-propelled trucks powered by an 

84271010 ---Track alleyway stackers 10.8 8427.1010 10.8 9 8427.1010 9 9 8427.1010 9 84271020 ---Trackless alleyway stackers 10.8 8427.1020 10.8 9 8427.1020 9 9 8427.1020 9 84271090 ---Other 10.8 8427.1090 10.8 9 8427.1090 9 9 8427.1090 9 

-Other self-propelled trucks: 8427.1090 10 9 8427.1090 10 9

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8427.1090 20 9 8427.1090 20 98427.1090 90 9 8427.1090 90 9

84272010 ---For-lift trucks for containers 10.8 8427.2010 10.8 9 8427.2010 9 9 8427.2010 9 84272090 ---Other 9 8427.2090 9 9 8427.2090 9 9 8427.2090 9 84279000 -Other trucks 9 8427.9000 9 9 8427.9000 9 9 8427.9000 9 8428 Other lifting, handling, loading or unloading 84.28 84.28 84.28 

-Lifts and skip hoists:

84281010 ---Designed for the transport of persons 10 8428.1010 10 8 8428.1010 8 8 8428.1010 8 84281090 ---Other 7.8 8428.1090 7.8 6 8428.1090 6 6 8428.1090 6 84282000 -Pneumatic elevators and conveyors 7.2 8428.2000 7.2 5 8428.2000 5 5 8428.2000 5 

-Other continuous-action elevators and 

84283100 --Specially designed for underground use 7.2 8428.3100 7.2 5 8428.3100 5 5 8428.3100 5 84283200 --Other, bucket type 7 8428.3200 7 5 8428.3200 5 5 8428.3200 5 84283300 --Other, belt type 7 8428.3300 7 5 8428.3300 5 5 8428.3300 5 

--Other:

84283910 ---Chain type 7 8428.3910 7 5 8428.3910 5 5 8428.3910 5 84283920 ---Roller type 7 8428.3920 7 5 8428.3920 5 5 8428.3920 5 84283990 ---Other 7 8428.3990 7 5 8428.3990 5 5 8428.3990 5 

8428.3990 10 5 8428.3990 10 58428.3990 20 5 8428.3990 20 58428.3990 30 5 8428.3990 30 58428.3990 90 5 8428.3990 90 5

84284000 -Escalators and moving walkways 7.6 8428.4000 7.6 5 8428.4000 5 5 8428.4000 5 84285000 -Mine wagon pushers, Locomotive or wagon 10 8428.5000 10 10 8428.5000 10 10 8428.5000 10 

-Teleferics, chair-lifts, ski-draglines; traction 

84286010 ---Cargo aerial cableways 8 8428.6010 8 8 8428.6010 8 8 8428.6010 8 

---Passanger aerial cableways:

84286021 ----Monocable endless 8 8428.6021 8 8 8428.6021 8 8 8428.6021 8 84286029 ----Other 8 8428.6029 8 8 8428.6029 8 8 8428.6029 8 84286090 ---Other 8 8428.6090 8 8 8428.6090 8 8 8428.6090 8 84289000 -Other machinery 6.8 8428.9000 6.8 5 8428.9000 5 5 8428.9000 5 

8428.9000 10 5 8428.9000 10 5

8428.9000 20 5

8428.9000 90 5 8428.9000 90 5

8429 Self-propelled bulldozers, angledozers, 84.29 84.29 84.29 

-Bulldozers and angledozers:--Track laying:

84291110 ---With an engine of an output exceeding 7 8429.1110 7 7 8429.1110 7 7 8429.1110 7 84291190 ---Other 7 8429.1190 7 7 8429.1190 7 7 8429.1190 7 

--Other:

84291910 ---With an engine of an output exceeding 7 8429.1910 7 7 8429.1910 7 7 8429.1910 7 84291990 ---Other 7 8429.1990 7 7 8429.1990 7 7 8429.1990 7 

-Graders and levellers:

84292010 ---With an engine of an output exceeding 5 8429.2010 5 5 8429.2010 5 5 8429.2010 5 84292090 ---Other 5 8429.2090 5 5 8429.2090 5 5 8429.2090 5 

-Scrapers:

84293010 ---Having a capacity of shovel exceeding 4.8 8429.3010 4.8 3 8429.3010 3 3 8429.3010 3 84293090 ---Other 7 8429.3090 7 5 8429.3090 5 5 8429.3090 5 

-Tamping machines and road rollers:---Self-propelled road rollers:

84294011 ----Vibration type,of a deadweight of 18t or 7 8429.4011 7 7 8429.4011 7 7 8429.4011 7 84294019 ----Other 8 8429.4019 8 8 8429.4019 8 8 8429.4019 8 84294090 ---Other 7.8 8429.4090 7.8 6 8429.4090 6 6 8429.4090 6 

-Mechanical shovels, excavators and shovel 

84295100 --Front-end shovel loaders 7.2 8429.5100 7.2 5 8429.5100 5 5 8429.5100 5 

--Machinery with a 360 revolving 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--- Excavators:

84295211 ---- Tyre-mounted 10 8429.5211 10 8 8429.5211 8 8 8429.5211 8 84295212 ---- Track-mounted 10 8429.5212 10 8 8429.5212 8 8 8429.5212 8 84295219 ---- Other 10 8429.5219 10 8 8429.5219 8 8 8429.5219 8 84295290 --- Other 10 8429.5290 10 8 8429.5290 8 8 8429.5290 8 84295900 --Other 8 8429.5900 8 8 8429.5900 8 8 8429.5900 8 8430 Other moving, grading, levelling, scraping, 84.30 84.30 84.30 84301000 -Pile-drivers and pile-extractors 10 8430.1000 10 10 8430.1000 10 10 8430.1000 10 84302000 -Snow-ploughs and snow-blowers 10 8430.2000 10 10 8430.2000 10 10 8430.2000 10 

-Coal or rock cutters and tunnelling 

84303100 --Self-propelled 10 8430.3100 10 10 8430.3100 10 10 8430.3100 10 84303900 --Other 8 8430.3900 8 6 8430.3900 6 6 8430.3900 6 

-Other boring or sinking machinery:--Self-propelled:---Oil and natural gas drilling machinery:

84304111 ----Of drilling depth of 6,000m or more 5 8430.4111 5 5 8430.4111 5 5 8430.4111 5 84304119 ----Other 5 8430.4119 5 5 8430.4119 5 5 8430.4119 5 

---Other drilling machinery:

84304121 ----Of drilling depth of 6,000m or more 5 8430.4121 5 5 8430.4121 5 5 8430.4121 5 84304122 ----Crawler boring machinery of drilling 5 8430.4122 5 5 8430.4122 5 5 8430.4122 5 84304129 ----Other boring machinery of drilling depth 5 8430.4129 5 5 8430.4129 5 5 8430.4129 5 84304190 ---Other 7 8430.4190 7 5 8430.4190 5 5 8430.4190 5 84304900 --Other 7 8430.4900 7 5 8430.4900 5 5 8430.4900 5 

-Other machinery, self-propelled:

84305010 ---For oil production 4.8 8430.5010 4.8 3 8430.5010 3 3 8430.5010 3 84305020 ---Mining power shovels 9.2 8430.5020 9.2 7 8430.5020 7 7 8430.5020 7 

---Mining drills:

84305031 ----Gear wheel diameter more than 380mm 7 8430.5031 7 5 8430.5031 5 5 8430.5031 5 84305039 ----Other 7 8430.5039 7 5 8430.5039 5 5 8430.5039 5 84305090 ---Other 7 8430.5090 7 5 8430.5090 5 5 8430.5090 5 

-Other machinery, not self-propelled:

84306100 --Tamping or compacting machinery 7.8 8430.6100 7.8 6 8430.6100 6 6 8430.6100 6 84306200 --Scrapers 6 6 6 

--Other:---Engineering drills:

84306911 ----Boring casing diameter more than 3m 8 8430.6911 8 6 8430.6911 6 6 8430.6911 6 84306919 ----Other 8 8430.6919 8 6 8430.6919 6 6 8430.6919 6 

8430.6920 7.8 8430.6920 6 8430.6920 6 

84306990 ---Other 8 8430.6990 8 6 8430.6990 6 6 8430.6990 6 8431 Parts suitable for use solely or principally 84.31 84.31 84.31 84311000 -Of machinery of heading No.84.25 3 8431.1000 3 3 8431.1000 3 3 8431.1000 3 84312000 -Of machinery of heading No.84.27 6 8431.2000 6 6 8431.2000 6 6 8431.2000 6 

-Of machinery of heading No.84.28:

84313100 --Of lifts, skip hoists or escalators 3 8431.3100 3 3 8431.3100 3 3 8431.3100 3 84313900 --Other 5 8431.3900 5 5 8431.3900 5 5 8431.3900 5 

-Of machinery of heading No.84.26,84.29 or 

84314100 --Buckets, shovels, grabs and grips 6 8431.4100 6 6 8431.4100 6 6 8431.4100 6 84314200 --Bulldozer or angledozer blades 6 8431.4200 6 6 8431.4200 6 6 8431.4200 6 

--Parts of boring or sinking machinery of 

84314310 ---Of oil and natural gas drilling machinery 4 8431.4310 4 4 8431.4310 4 4 8431.4310 4 84314320 ---Of other drilling machinery 4 8431.4320 4 4 8431.4320 4 4 8431.4320 4 84314390 ---Of sinking machinery 5 8431.4390 5 5 8431.4390 5 5 8431.4390 5 

--Other:

84314910 ---For mining power shovels 5 8431.4910 5 5 8431.4910 5 5 8431.4910 5 84314990 ---Other 5 8431.4990 5 5 8431.4990 5 5 8431.4990 5 8432 Agricultural, horticultural or forestry 84.32 84.32 84.32 84321000 -Ploughs 5 8432.1000 5 5 8432.1000 5 5 8432.1000 5 

-Harrows, scarifiers, cultivators, weeders 

84322100 --Disc harrows 5 8432.2100 5 5 8432.2100 5 5 8432.2100 5 84322900 --Other 4 8432.2900 4 4 8432.2900 4 4 8432.2900 4 84323000 -Seeders, planters and transplanters 4 8432.3000 4 4 8432.3000 4 4 8432.3000 4 84324000 -Manure spreaders and fertiliser distributors 4 8432.4000 4 4 8432.4000 4 4 8432.4000 4 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other machinery:

84328010 ---Lawn or sports-ground rollers 7 8432.8010 7 7 8432.8010 7 7 8432.8010 7 84328090 ---Other 4 8432.8090 4 4 8432.8090 4 4 8432.8090 4 84329000 -Parts 4 8432.9000 4 4 8432.9000 4 4 8432.9000 4 8433 Harvesting or threshing machinery, 84.33 84.33 84.33 

-Mowers for lawns,parks or sports grounds:

84331100 --Powered, with the cutting device rotating 6 8433.1100 6 6 8433.1100 6 6 8433.1100 6 84331900 --Other 6 8433.1900 6 6 8433.1900 6 6 8433.1900 6 84332000 -Other mowers, including cutter bars for 4 8433.2000 4 4 8433.2000 4 4 8433.2000 4 84333000 -Other haymaking machinery 5 8433.3000 5 5 8433.3000 5 5 8433.3000 5 84334000 -Straw or fodder balers, including pick-up 5 8433.4000 5 5 8433.4000 5 5 8433.4000 5 

-Other harvesting machinery; threshing 

84335100 --Combine harvester-threshers 8 8433.5100 8 8 8433.5100 8 8 8433.5100 8 

8433.5100 10 8 8433.5100 10 8 8433.5100 10 88433.5100 90 8 8433.5100 90 8 8433.5100 90 8 

84335200 --Other threshing machinery 8 8433.5200 8 8 8433.5200 8 8 8433.5200 8 84335300 --Root or tuber harvesting machines 8 8433.5300 8 8 8433.5300 8 8 8433.5300 8 

8433.5300 55 88433.5300 90 8

--Other:

84335910 ---Sugarcane harvesters 8 8433.5910 8 8 8433.5910 8 8 8433.5910 8 

84335990 ---Other 8 8433.5990 8 8 8433.5990 8 8 8433.5990 8 

8433.5990 10 8 8433.5990 10 8 8433.5990 10 88433.5990 90 8 8433.5990 90 8 8433.5990 90 8 

84336000 -Machines for cleaning, sorting or grading 5 8433.6000 5 5 8433.6000 5 5 8433.6000 5 

-Parts:

84339010 ---Of combine harvester-thrashers 5 8433.9010 5 5 8433.9010 5 5 8433.9010 5 84339090 ---Other 3 8433.9090 3 3 8433.9090 3 3 8433.9090 3 8434 Milking machines and dairy machinery: 84.34 84.34 84.34 84341000 -Milking machines 10 8434.1000 10 10 8434.1000 10 10 8434.1000 10 84342000 -Dairy machinery 6 8434.2000 6 6 8434.2000 6 6 8434.2000 6 84349000 -Parts 5 8434.9000 5 5 8434.9000 5 5 8434.9000 5 8435 Presses, crushers and similar machinery 84.35 84.35 84.35 84351000 -Machinery 10 8435.1000 10 10 8435.1000 10 10 8435.1000 10 84359000 -Parts 6 8435.9000 6 6 8435.9000 6 6 8435.9000 6 8436 Other agricultural, horticultural, forestry, 84.36 84.36 84.36 84361000 -Machinery for preparing animal feeding 7 8436.1000 7 7 8436.1000 7 7 8436.1000 7 

-Poultry-keeping machinery; poultry 

84362100 --Poultry incubators and brooders 5 8436.2100 5 5 8436.2100 5 5 8436.2100 5 84362900 --Other 10 8436.2900 10 10 8436.2900 10 10 8436.2900 10 84368000 -Other machinery 10 8436.8000 10 10 8436.8000 10 10 8436.8000 10 

8436.8000 55 108436.8000 90 10

-Parts:

84369100 --Of poultry-keeping machinery or poultry 6 8436.9100 6 6 8436.9100 6 6 8436.9100 6 84369900 --Other 6 8436.9900 6 6 8436.9900 6 6 8436.9900 6 8437 Machines for cleaning, sorting or grading 84.37 84.37 84.37 84371000 -Machines for cleaning, sorting or grading 10 8437.1000 10 10 8437.1000 10 10 8437.1000 10 

8437.1000 55 108437.1000 90 10

84378000 -Other machinery 10 8437.8000 10 10 8437.8000 10 10 8437.8000 10 84379000 -Parts 6 8437.9000 6 6 8437.9000 6 6 8437.9000 6 8438 Machinery, not specified or included 84.38 84.38 84.38 84381000 -Bakery machinery and machinery for the 7 8438.1000 7 7 8438.1000 7 7 8438.1000 7 

8438.1000 10 7 8438.1000 10 7 8438.1000 10 7 8438.1000 90 7 8438.1000 90 7 8438.1000 90 7 

84382000 -Machinery for the manufacture of 8 8438.2000 8 8 8438.2000 8 8 8438.2000 8 84383000 -Machinery for sugar manufacture 10 8438.3000 10 10 8438.3000 10 10 8438.3000 10 84384000 -Brewery machinery 7 8438.4000 7 7 8438.4000 7 7 8438.4000 7 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84385000 -Machinery for the preparation of meat or 7 8438.5000 7 7 8438.5000 7 7 8438.5000 7 84386000 -Machinery for the preparation of fruits, nuts 10 8438.6000 10 10 8438.6000 10 10 8438.6000 10 84388000 -Other machinery 8.5 8438.8000 8.5 8.5 8438.8000 8.5 8.5 8438.8000 8.5 84389000 -Parts 5 8438.9000 5 5 8438.9000 5 5 8438.9000 5 8439 Machinery for making pulp of fibrous 84.39 84.39 84.39 84391000 -Machinery for making pulp of fibrous 8.4 8439.1000 8.4 8.4 8439.1000 8.4 8.4 8439.1000 8.4 84392000 -Machinery for making paper or paperboard 8.4 8439.2000 8.4 8.4 8439.2000 8.4 8.4 8439.2000 8.4 84393000 -Machinery for finishing paper or 8.4 8439.3000 8.4 8.4 8439.3000 8.4 8.4 8439.3000 8.4 

-Parts:

84399100 --Of machinery for making pulp of fibrous 6 8439.9100 6 6 8439.9100 6 6 8439.9100 6 84399900 --Other 6 8439.9900 6 6 8439.9900 6 6 8439.9900 6 8440 Book-binding machinery, including book- 84.40 84.40 84.40 

-Machinery:

84401010 ---Sewing bookbinders 12 8440.1010 10 12 8440.1010 10 12 8440.1010 10 84401020 ---Glueing bookbinders 12 8440.1020 12 12 8440.1020 12 12 8440.1020 12 84401090 ---Other 12 8440.1090 12 12 8440.1090 12 12 8440.1090 12 84409000 -Parts 8 8440.9000 8 8 8440.9000 8 8 8440.9000 8 8441 Other machinery for making up paper pulp, 84.41 84.41 84.41 84411000 -Cutting machines 12 8441.1000 12 12 8441.1000 12 12 8441.1000 12 84412000 -Machines for making bags, sacks or 12 8441.2000 12 12 8441.2000 12 12 8441.2000 12 

-Machines for making cartons, boxes, 

84413010 ---Machines for paper,plastic and aluminium 13.5 8441.3010 13.5 13.5 8441.3010 13.5 13.5 8441.3010 13.5 84413090 ---Other 13.5 8441.3090 13.5 13.5 8441.3090 13.5 13.5 8441.3090 13.5 84414000 -Machines for moulding articles in paper 12 8441.4000 12 12 8441.4000 12 12 8441.4000 12 

-Other machinery:

84418010 ---Machines for paper plastic and aluminium 12 8441.8010 12 12 8441.8010 12 12 8441.8010 12 84418090 ---Other 12 8441.8090 12 12 8441.8090 12 12 8441.8090 12 

-Parts:

84419010 ---Of cutting machines 8 8441.9010 8 8 8441.9010 8 8 8441.9010 8 84419090 ---Other 8.4 8441.9090 8.4 8.4 8441.9090 8.4 8.4 8441.9090 8.4 8442 Machinery, apparatus and equipment (other 84.42 84.42 84.42 

-Phototype-setting and composing 

9 8442.1000 9 9 8442.1000 9 

84421010 ---Laser phototypesetting equipment 9 8442.1010 984421090 ---Other 9 8442.1090 9 9 9 84422000 -Machinery, apparatus and equipment for 9 8442.2000 9 9 8442.2000 9 9 8442.2000 9 

-Other machinery, apparatus and 

84423010 ---Type casters 9 8442.3010 9 9 8442.3010 9 9 8442.3010 9 84423020 ---Other machinery, apparatus and 9 8442.3020 9 9 8442.3020 9 9 8442.3020 9 

8442.3020 10 98442.3020 90 9

84423090 ---Other 9 8442.3090 9 9 8442.3090 9 9 8442.3090 9 84424000 -Parts of the foregoing machinery, 7 8442.4000 7 7 8442.4000 7 7 8442.4000 7 84425000 -Printing type, blocks, plates, cylinders and 7 8442.5000 7 7 8442.5000 7 7 8442.5000 7 8443 Printing machinery; including ink-jet printing 84.43 84.43 84.43 

-Offset printing machinery:

84431100 --Reel fed 12.4 8443.1100 12.4 10 8443.1100 10 10 8443.1100 10 84431200 --Sheet fed, office type (sheet size not 12 8443.1200 12 12 8443.1200 12 12 8443.1200 12 

--Other:

84431910 ---Sheet fed 12.4 8443.1910 12.4 10 8443.1910 10 10 8443.1910 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84431990 ---Other 12.4 8443.1990 12.4 10 8443.1990 10 10 8443.1990 10 

-Letterpress printing machinery, excluding 

84432100 --Reel fed 12 8443.2100 12 12 8443.2100 12 12 8443.2100 12 84432900 --Other 12 8443.2900 12 12 8443.2900 12 12 8443.2900 12 84433000 -Flexographic printing machinery 10 8443.3000 10 10 8443.3000 10 10 8443.3000 10 84434000 -Gravure printing machinery 18 8443.4000 18 18 8443.4000 18 18 8443.4000 18 

-Other printing machinery :

84435100 --Ink-jet printing machines 10 8443.5100 10 8 8443.5100 8 8 8443.5100 8 

--Other:---Screen printing machinery:

84435911 ----Cylinder screen press 10 8443.5911 10 10 8443.5911 10 10 8443.5911 10 

8443.5911 10 10 8443.5911 10 10 8443.5911 10 108443.5911 90 10 8443.5911 90 10 8443.5911 90 10

84435912 ----Platen screen press 10 8443.5912 10 10 8443.5912 10 10 8443.5912 10 

8443.5912 10 10 8443.5912 10 10 8443.5912 10 10

8443.5912 20 10 8443.5912 20 10

8443.5912 90 10 8443.5912 90 10 8443.5912 90 10

84435919 ----Other 10 8443.5919 10 10 8443.5919 10 10 8443.5919 10 84435990 ---Other 8 8443.5990 8 8 8443.5990 8 8 8443.5990 8 

8443.5990 10 88443.5990 90 8

84436000 -Machines for uses ancillary to printing 12 8443.6000 12 12 8443.6000 12 12 8443.6000 12 84439000 -Parts 6 8443.9000 6 6 8443.9000 6 6 8443.9000 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8444 Machines for extruding, drawing, texturing 84.44 84.44 84.44 84440010 ---Synthetic filaments spinning jets 10 8444.0010 10 10 8444.0010 10 10 8444.0010 10 84440020 ---Synthetic staple fibres spinning jets 10 8444.0020 10 10 8444.0020 10 10 8444.0020 10 

8444.0020 55 108444.0020 90 10

84440030 ---Artificial fibres spinning jets 10 8444.0030 10 10 8444.0030 10 10 8444.0030 10 84440040 ---Man-made filaments crimping machinery 10 8444.0040 10 10 8444.0040 10 10 8444.0040 10 

8444.0040 55 108444.0040 90 10

84440050 ---Man-made filaments cutting machinery 10 8444.0050 10 10 8444.0050 10 10 8444.0050 10 84440090 ---Other 10 8444.0090 10 10 8444.0090 10 10 8444.0090 10 

8444.0090 55 108444.0090 90 10

8445 Machines for preparing textile fibres; 84.45 84.45 84.45 

-Machines for preparing textile fibres:--Carding machines:

84451110 --- For cotton type fibres 10 10 10 

8445.1111 10 8445.1111 10 8445.1111 10 8445.1112 10 8445.1112 10 8445.1112 10 8445.1113 10 8445.1113 10 8445.1113 10 8445.1119 10 8445.1119 10 8445.1119 10 

84451120 --- For wool type fibres 10 8445.1120 10 10 8445.1120 10 10 8445.1120 10 84451190 --- Other 10 8445.1190 10 10 8445.1190 10 10 8445.1190 10 84451200 --Combing machines 10 10 10 

8445.1210 10 8445.1210 10 8445.1210 10 8445.1220 10 8445.1220 10 8445.1220 10 8445.1290 10 8445.1290 10 8445.1290 10 

--Drawing or roving machines:

84451310 --- Drawing machines 10 8445.1310 10 10 8445.1310 10 10 8445.1310 10 84451320 --- Roving machines 10 10 10 

8445.1321 10 8445.1321 10 

8445.1322 10 8445.1322 10 8445.1322 10 8445.1329 10 8445.1329 10 8445.1329 10 

84451900 --Other 10 8445.1900 10 10 8445.1900 10 10 8445.1900 10 

-Textile spinning machines:

84452010 ---Cotton spinning frames 10.5 10.5 10.5 84452020 ---Break spinning machines (Rotor spinning 10 10 10 

8445.2031 10 8445.2031 10 8445.2031 10 8445.2032 10 8445.2032 10 8445.2032 10 8445.2039 10 8445.2039 10 8445.2039 10 8445.2041 10.5 8445.2041 10.5 8445.2041 10.5 8445.2042 10.5 8445.2042 10.5 8445.2042 10 8445.2049 10.5 8445.2049 10.5 8445.2049 10 

84452090 ---Other 10 8445.2090 10 10 8445.2090 10 10 8445.2090 10 84453000 -Textile doubling or twisting machines 10 8445.3000 10 10 8445.3000 10 10 8445.3000 10 

-Textile winding (including weft winding) or 

84454010 ---Automatic bobbin winders 10 8445.4010 10 10 8445.4010 10 10 8445.4010 10 84454090 ---Other 10 8445.4090 10 10 8445.4090 10 10 8445.4090 10 

-Other:

84459010 --- Warping machines 10 8445.9010 10 10 8445.9010 10 10 8445.9010 10 84459020 --- Sizing machines 10 8445.9020 10 10 8445.9020 10 10 8445.9020 10 84459090 --- Other 10 8445.9090 10 10 8445.9090 10 10 8445.9090 10 8446 Weaving machines (looms): 84.46 84.46 84.46 84461000 -For weaving fabrics of a width not 8 8446.1000 8 8 8446.1000 8 8 8446.1000 8 

-For weaving fabrics of a width exceeding --Power looms:

84462110 ---For making carpets or rugs 12 8446.2110 12 12 8446.2110 12 12 8446.2110 12 84462190 ---Other 10 8446.2190 10 10 8446.2190 10 10 8446.2190 10 84462900 --Other 10 8446.2900 10 10 8446.2900 10 10 8446.2900 10 

-For weaving fabrics of a width exceeding 

84463020 ---Rapier looms 8 8446.3020 8 8 8446.3020 8 8 8446.3020 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84463030 ---Carrier looms 8 8446.3030 8 8 8446.3030 8 8 8446.3030 8 84463040 ---Water jet looms 8 8446.3040 8 8 8446.3040 8 8 8446.3040 8 84463050 ---Air jet looms 8 8446.3050 8 8 8446.3050 8 8 8446.3050 8 84463090 ---Other 8 8446.3090 8 8 8446.3090 8 8 8446.3090 8 8447 Knitting machines, stitch-bonding machines 84.47 84.47 84.47 

-Circular knitting machines:

84471100 --With cylinder diameter not exceeding 8 8447.1100 8 8 8447.1100 8 8 8447.1100 8 84471200 --With cylinder diameter exceeding 165mm 8 8447.1200 8 8 8447.1200 8 8 8447.1200 8 

-Flat knitting machines; stitch-bonding 

84472010 ---Warp knitting machines 8 8447.2010 8 8 8447.2010 8 8 8447.2010 8 84472020 ---Other flat knitting machines 8 8447.2020 8 8 8447.2020 8 8 8447.2020 8 84472030 ---Stitch-bonding machines 8 8447.2030 8 8 8447.2030 8 8 8447.2030 8 

-Other:---Tufting machines:

84479011 ----For making carpets or rugs 7 8447.9011 7 7 8447.9011 7 7 8447.9011 7 84479019 ----Other 8 8447.9019 8 8 8447.9019 8 8 8447.9019 8 84479020 ---Embroidery machines 8 8447.9020 8 8 8447.9020 8 8 8447.9020 8 84479090 ---Other 10 8447.9090 10 10 8447.9090 10 10 8447.9090 10 8448 Auxiliary machinery for use with machines 84.48 84.48 84.48 

-Auxiliary machinery for machines of 

84481100 --Dobbies and Jacquards; card reducing, 8 8448.1100 8 8 8448.1100 8 8 8448.1100 8 

8448.1100 10 8 8448.1100 10 88448.1100 90 8 8448.1100 90 8 

84481900 --Other 8 8448.1900 8 8 8448.1900 8 8 8448.1900 8 

-Parts and accessories of machines of 

84482020 ---Extruding nipples and spinneret 6 8448.2020 6 6 8448.2020 6 6 8448.2020 6 84482090 ---Other 6 8448.2090 6 6 8448.2090 6 6 8448.2090 6 

8448.2090 55 68448.2090 90 6

-Parts and accessories of machines of 

84483100 --Card clothing 6 8448.3100 6 6 8448.3100 6 6 8448.3100 6 84483200 --Of machines for preparing textile fibres, 6 8448.3200 6 6 8448.3200 6 6 8448.3200 6 

8448.3200 10 6 8448.3200 10 6 8448.3200 10 68448.3200 20 6 8448.3200 20 6 8448.3200 20 68448.3200 30 6 8448.3200 30 6 8448.3200 30 68448.3200 90 6 8448.3200 90 6 8448.3200 90 6 

--Spindles, spindle flyers, spinning rings 

84483310 ---Wirding spindle 6 8448.3310 6 6 8448.3310 6 6 8448.3310 6 84483390 ---Other 6 8448.3390 6 6 8448.3390 6 6 8448.3390 6 

--Other:

84483910 ---Open-end rotors 6 8448.3910 6 6 8448.3910 6 6 8448.3910 6 84483920 ---Electronic yarn clearers 6 8448.3920 6 6 8448.3920 6 6 8448.3920 6 84483930 ---Air twisting devices 6 8448.3930 6 6 8448.3930 6 6 8448.3930 6 

84483990 ---Other 6 8448.3990 6 6 8448.3990 6 6 8448.3990 6 

8448.3990 10 6 8448.3990 10 68448.3990 90 6 8448.3990 90 6

-Parts and accessories of weaving 

84484100 --Shuttles 6 8448.4100 6 6 8448.4100 6 6 8448.4100 6 84484200 --Reeds for looms, healds and heald-frames 6 8448.4200 6 6 8448.4200 6 6 8448.4200 6 

8448.4200 10 6 8448.4200 10 68448.4200 90 6 8448.4200 90 6

--Other:

84484910 ---Catching and throwing shuttle boxes 6 8448.4910 6 6 8448.4910 6 6 8448.4910 6 84484920 ---Weft insertion and let-off motions 6 8448.4920 6 6 8448.4920 6 6 8448.4920 6 

84484990 ---Other 6 8448.4990 6 6 8448.4990 6 6 8448.4990 6 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8448.4990 10 6 8448.4990 10 6 8448.4990 10 68448.4990 90 6 8448.4990 90 6 8448.4990 90 6 

-Parts and accessories of machines of --Sinkers, needles and other articles used 

84485120 ---Bearded needles,crotcher hooks and 6 8448.5120 6 6 8448.5120 6 6 8448.5120 6 84485190 ---Other 6 8448.5190 6 6 8448.5190 6 6 8448.5190 6 84485900 --Other 6 8448.5900 6 6 8448.5900 6 6 8448.5900 6 8449 Machinery for the manufacture or finishing 84.49 84.49 84.49 84490000 Machinery for the manufacture or finishing 8 8449.0000 8 8 8449.0000 8 8 8449.0000 8 8450 Household or laundry-type washing 84.50 84.50 84.50 

-Machines, each of a dry linen capacity not 

84501100 --Fully-automatic machines 10 14.2 10 

8450.1110 18.3 8450.1110 14.2 8450.1110 10 8450.1120 18.3 8450.1120 14.2 8450.1120 10 8450.1190 18.3 8450.1190 14.2 8450.1190 10 

84501200 --Other machines, with built-in centrifugal 30 8450.1200 30 30 8450.1200 30 30 8450.1200 30 84501900 --Other 30 8450.1900 30 30 8450.1900 30 30 8450.1900 30 84502000 -Machines, each of a dry linen capacity 13 8450.2000 13 10 8450.2000 10 10 8450.2000 10 

-Parts:

84509010 ---Of the machines of subheadings 8 8450.9010 8 5 8450.9010 5 5 8450.9010 5 84509090 ---Other 20 8450.9090 16 20 8450.9090 16 20 8450.9090 16 8451 Machinery (other than machines of heading 84.51 84.51 84.51 84511000 -Dry-cleaning machines 21 8451.1000 21 21 8451.1000 21 21 8451.1000 21 

-Drying machines:

84512100 --Each of a dry linen capacity not exceeding 17 8451.2100 17 15 8451.2100 15 15 8451.2100 15 84512900 --Other 8 8451.2900 8 8 8451.2900 8 8 8451.2900 8 84513000 -Ironing machines and presses (including 10 8451.3000 10 8 8451.3000 8 8 8451.3000 8 84514000 -Washing, bleaching or dyeing machines 8.4 8451.4000 8.4 8.4 8451.4000 8.4 8.4 8451.4000 8.4 84515000 -Machines for reeling, unreeling, folding, 8 8451.5000 8 8 8451.5000 8 8 8451.5000 8 84518000 -Other machinery 12 8451.8000 12 12 8451.8000 12 12 8451.8000 12 

8451.8000 11 12 8451.8000 11 12 8451.8000 11 128451.8000 12 12 8451.8000 12 12 8451.8000 12 128451.8000 13 12 8451.8000 13 12 8451.8000 13 128451.8000 14 12 8451.8000 14 12 8451.8000 14 128451.8000 15 12 8451.8000 15 12 8451.8000 15 128451.8000 16 12 8451.8000 16 12 8451.8000 16 128451.8000 17 12 8451.8000 17 12 8451.8000 17 128451.8000 18 12 8451.8000 18 12 8451.8000 18 128451.8000 19 12 8451.8000 19 12 8451.8000 19 128451.8000 21 12 8451.8000 21 12 8451.8000 21 128451.8000 22 12 8451.8000 22 12 8451.8000 22 128451.8000 23 12 8451.8000 23 12 8451.8000 23 12

8451.8000 24 12 8451.8000 24 12

8451.8000 90 12 8451.8000 90 12 8451.8000 90 12 

84519000 -Parts 8 8451.9000 8 8 8451.9000 8 8 8451.9000 8 8452 Sewing machines, other than book-sewing 84.52 84.52 84.52 

-Sewing machines of the household type 8452.1000 21 8452.1000 21

84521010 ---More than 22 functions 21 21 21 8452.1010 21 84521090 ---Other 21 21 21 8452.1090 21 

-Other sewing machines:--Automatic units:

84522110 ---Flatseam 14.6 8452.2110 14.6 12 8452.2110 12 12 8452.2110 12 84522190 ---Other 14.6 8452.2190 14.6 12 8452.2190 12 12 8452.2190 12 

8452.2190 55 14.6 8452.2190 10 12 8452.2190 10 128452.2190 90 14.6 8452.2190 90 12 8452.2190 90 12

84522900 --Other 12 8452.2900 12 12 8452.2900 12 12 8452.2900 12 84523000 -Sewing machine needles 14 8452.3000 14 14 8452.3000 14 14 8452.3000 14 84524000 -Furniture, bases and covers for sewing 14 8452.4000 14 14 8452.4000 14 14 8452.4000 14 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other parts of sewing machines:---Of sewing machines of the household 

84529011 ----Rotating shuttles 14 8452.9011 14 14 8452.9011 14 14 8452.9011 14 84529019 ----Other 14 8452.9019 14 14 8452.9019 14 14 8452.9019 14 

---Other:

84529091 ----Rotating shuttles 14 8452.9091 14 14 8452.9091 14 14 8452.9091 14 84529099 ----Other 14 8452.9099 14 14 8452.9099 14 14 8452.9099 14 8453 Machinery for preparing, tanning or working 84.53 84.53 84.53 84531000 -Machinery for preparing, tanning or 8.4 8453.1000 8.4 8.4 8453.1000 8.4 8.4 8453.1000 8.4 84532000 -Machinery for making or repairing foot- 8.4 8453.2000 8.4 8.4 8453.2000 8.4 8.4 8453.2000 8.4 84538000 -Other machinery 8.4 8453.8000 8.4 8.4 8453.8000 8.4 8.4 8453.8000 8.4 84539000 -Parts 8.4 8453.9000 8 8.4 8453.9000 8 8.4 8453.9000 8 8454 Converters, ladles, ingot moulds and 84.54 84.54 84.54 84541000 -Converters 8.4 8454.1000 8.4 8.4 8454.1000 8.4 8.4 8454.1000 8.4 

-Ingot moulds and ladles:

84542010 ---Fining equipments,outside of converters 8.4 8454.2010 8.4 8.4 8454.2010 8.4 8.4 8454.2010 8.4 

8454.2010 10 8.4 8454.2010 10 8.4 8454.2010 10 8.4 8454.2010 90 8.4 8454.2010 90 8.4 8454.2010 90 8.4 

84542090 ---Other 8.4 8454.2090 8.4 8.4 8454.2090 8.4 8.4 8454.2090 8.4 

-Casting machines:

84543010 ---Cold chamber die-casing machines 12 8454.3010 12 12 8454.3010 12 12 8454.3010 12 

---Ingot continuous casting machines:

84543021 ----Ingot block 12 8454.3021 10 12 8454.3021 10 12 8454.3021 10 84543022 ----Ingot slab 12 8454.3022 12 12 8454.3022 12 12 8454.3022 12 84543029 ----Other 12 8454.3029 12 12 8454.3029 12 12 8454.3029 12 84543090 ---Other 12 8454.3090 12 12 8454.3090 12 12 8454.3090 12 

-Parts:

84549010 ---For the finging equipments outside of 8 8454.9010 8 8 8454.9010 8 8 8454.9010 8 

---For ingot continous casting machines

84549021 ----Crystallizors 8 8454.9021 8 8 8454.9021 8 8 8454.9021 8 84549022 ----Vibrating devices 8 8454.9022 8 8 8454.9022 8 8 8454.9022 8 84549029 ----Other 8 8454.9029 8 8 8454.9029 8 8 8454.9029 8 84549090 ---Other 8 8454.9090 8 8 8454.9090 8 8 8454.9090 8 8455 Metal-rolling mills and rolls therefor: 84.55 84.55 84.55 

-Tube mills:

84551010 ---Tube mills,for hot-rolled 12 8455.1010 12 12 8455.1010 12 12 8455.1010 12 84551020 ---Tube mills for cold-rolled 12 8455.1020 12 12 8455.1020 12 12 8455.1020 12 84551030 ---Fixed and reduced tube mills 12 8455.1030 12 12 8455.1030 12 12 8455.1030 12 84551090 ---Other 12 8455.1090 12 12 8455.1090 12 12 8455.1090 12 

-Other rolling mills:--Hot or combination hot and cold:

84552110 ---Sheet mills,hot-rolled 15 8455.2110 15 15 8455.2110 15 15 8455.2110 15 84552120 ---Rolled-steelsectionmills 15 8455.2120 15 15 8455.2120 15 15 8455.2120 15 84552130 ---Wire mills 15 8455.2130 15 15 8455.2130 15 15 8455.2130 15 84552190 ---Other 15 8455.2190 15 15 8455.2190 15 15 8455.2190 15 

--Cold:

84552210 ---Sheet mills 10 8455.2210 10 10 8455.2210 10 10 8455.2210 10 84552290 ---Other 15 8455.2290 15 15 8455.2290 15 15 8455.2290 15 

8455.2290 10 15 8455.2290 10 15 8455.2290 10 15 8455.2290 90 15 8455.2290 90 15 8455.2290 90 15 

84553000 -Rolls for rolling mills 8.4 8455.3000 8.4 8.4 8455.3000 8.4 8.4 8455.3000 8.4 84559000 -Other parts 8 8455.9000 8 8 8455.9000 8 8 8455.9000 8 8456 Machine-tools for working any material by 84.56 84.56 84.56 84561000 -Operated by laser or other light or photon 0 8456.1000 0 0 8456.1000 0 0 8456.1000 0 84561000 Machines for working any material by 0 0 0 

8456.1000 10 0 8456.1000 90 0 

84562000 -Operated by ultrasonic processes 10 8456.2000 0 10 8456.2000 0 10 8456.2000 10 

-Operated by electro-discharge processes:

84563010 ---Numerically controlled 9.7 8456.3010 9.7 9.7 8456.3010 9.7 9.7 8456.3010 9.7 

8456.3010 10 9.7 8456.3010 90 9.7 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84563090 ---Other 10 8456.3090 10 10 8456.3090 10 10 8456.3090 10 

8456.3090 10 10 8456.3090 90 10 

-Other:

84569100 --For dry-etching patterns on semiconductor 3.6 8456.9100 3.6 0 8456.9100 0 0 8456.9100 0 

--Other:

84569910 ---Cutting machines of plasma arc 0 8456.9910 3.6 0 8456.9910 0 0 8456.9910 0 84569910 Focused ion beam milling machines to 0 0 0 

8456.9910 10 2.38456.9910 90 3.6

84569990 ---Other 3.6 8456.9990 3.6 0 8456.9990 0 0 8456.9990 0 

8456.9990 10 3.6 8456.9990 10 0 8456.9990 10 08456.9990 90 3.6 8456.9990 90 0 8456.9990 90 0

8457 Machining centres, unit construction 84.57 84.57 84.57 

-Machining centres:

84571010 ---Vertical 9.7 8457.1010 9.7 9.7 8457.1010 9.7 9.7 8457.1010 9.7 84571020 ---Horizontal 9.7 8457.1020 9.7 9.7 8457.1020 9.7 9.7 8457.1020 9.7 84571030 ---Plano 9.7 8457.1030 9.7 9.7 8457.1030 9.7 9.7 8457.1030 9.7 84571090 ---Other 9.7 8457.1090 9.7 9.7 8457.1090 9.7 9.7 8457.1090 9.7 84572000 -Unit construction machines (single station) 8 8457.2000 8 8 8457.2000 8 8 8457.2000 8 84573000 -Multi-station transfer machines 5 8457.3000 5 5 8457.3000 5 5 8457.3000 5 8458 Lathes (including turning centres)for 84.58 84.58 84.58 

-Horizontal lathes:

84581100 --Numerically controlled 9.7 8458.1100 9.7 9.7 8458.1100 9.7 9.7 8458.1100 9.7 84581900 --Other 12 8458.1900 12 12 8458.1900 12 12 8458.1900 12 

-Other lathes:

84589100 --Numerically controlled 5 8458.9100 5 5 8458.9100 5 5 8458.9100 5 84589900 --Other 12 8458.9900 12 12 8458.9900 12 12 8458.9900 12 8459 Machine-tools (including way-type unit head 84.59 84.59 84.59 84591000 -Way-type unit head machines 15 8459.1000 15 15 8459.1000 15 15 8459.1000 15 

-Other drilling machines:

84592100 --Numerically controlled 9.7 8459.2100 9.7 9.7 8459.2100 9.7 9.7 8459.2100 9.7 84592900 --Other 15 8459.2900 15 15 8459.2900 15 15 8459.2900 15 

-Other boring-milling machines:

84593100 --Numerically controlled 9.7 8459.3100 9.7 9.7 8459.3100 9.7 9.7 8459.3100 9.7 84593900 --Other 12 8459.3900 12 10 8459.3900 10 10 8459.3900 10 

-Other boring machines:

84594010 ---Numerically controlled 9.7 8459.4010 9.7 9.7 8459.4010 9.7 9.7 8459.4010 9.7 84594090 ---Other 15 8459.4090 15 15 8459.4090 15 15 8459.4090 15 

-Milling machines, knee-type:

84595100 --Numerically controlled 9.7 8459.5100 9.7 9.7 8459.5100 9.7 9.7 8459.5100 9.7 84595900 --Other 15 8459.5900 15 15 8459.5900 15 15 8459.5900 15 

-Other milling machines:--Numerically controlled:

84596110 ---Planomilling machines 5 8459.6110 5 5 8459.6110 5 5 8459.6110 5 84596190 ---Other 5 8459.6190 5 5 8459.6190 5 5 8459.6190 5 

--Other:

84596910 ---Planomilling machines 12 8459.6910 12 12 8459.6910 12 12 8459.6910 12 84596990 ---Other 12 8459.6990 12 12 8459.6990 12 12 8459.6990 12 84597000 -Other threading or tapping machines 12 8459.7000 12 12 8459.7000 12 12 8459.7000 12 8460 Machine-tools for debarring, sharpening, 84.60 84.60 84.60 

-Flat-surface grinding machines, in which 

84601100 --Numerically controlled 9.7 8460.1100 9.7 9.7 8460.1100 9.7 9.7 8460.1100 9.7 84601900 --Other 15 8460.1900 15 15 8460.1900 15 15 8460.1900 15 

-Other grinding machines, in which the --Numerically controlled:

84602110 ---Cylindrical grinding machines 9.7 8460.2110 9.7 9.7 8460.2110 9.7 9.7 8460.2110 9.7 84602120 ---Internal grinding machines 9.7 8460.2120 9.7 9.7 8460.2120 9.7 9.7 8460.2120 9.7 84602190 ---Other 9.7 8460.2190 9.7 9.7 8460.2190 9.7 9.7 8460.2190 9.7 

--Other:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84602910 ---Cylindrical grinding machines 15 8460.2910 15 15 8460.2910 15 15 8460.2910 15 84602920 ---Internal grinding machines 15 8460.2920 15 15 8460.2920 15 15 8460.2920 15 84602930 ---Grinding machines of roll 13 8460.2930 13 13 8460.2930 13 13 8460.2930 13 84602990 ---Other 13 8460.2990 13 13 8460.2990 13 13 8460.2990 13 

-Sharpening (tool or cutter grinding) 

84603100 --Numerically controlled 9.7 8460.3100 9.7 9.7 8460.3100 9.7 9.7 8460.3100 9.7 84603900 --Other 15 8460.3900 15 15 8460.3900 15 15 8460.3900 15 

-Honing or lapping machines

84604010 ---Honing 13 8460.4010 13 13 8460.4010 13 13 8460.4010 13 84604020 ---Lapping 13 8460.4020 13 13 8460.4020 13 13 8460.4020 13 

-Other:

84609010 ---Grinding wheel machines 15 8460.9010 15 15 8460.9010 15 15 8460.9010 15 84609020 ---Polishing machines 15 8460.9020 15 15 8460.9020 15 15 8460.9020 15 84609090 ---Other 15 8460.9090 15 15 8460.9090 15 15 8460.9090 15 8461 Machine-tools for planing, shaping, slotting, 84.61 84.61 84.61 

-Planing machines:

84611010 ---Double-column (open-side) planing 15 15 15 84611090 ---Other 15 15 15 

-Shaping or slotting machines:

84612010 ---Shaping machines 15 8461.2010 15 15 8461.2010 15 15 8461.2010 15 84612020 ---Slotting machines 15 8461.2020 15 15 8461.2020 15 15 8461.2020 15 84613000 -Broaching machines 12 8461.3000 12 12 8461.3000 12 12 8461.3000 12 

-Gear cutting, gear grinding or gear 

84614010 ---Numerically controlled 9.7 8461.4010 9.7 9.7 8461.4010 9.7 9.7 8461.4010 9.7 84614090 ---Other 15 8461.4090 15 15 8461.4090 15 15 8461.4090 15 84615000 -Sawing or cutting-off machines 12 8461.5000 12 12 8461.5000 12 12 8461.5000 12 

8461.5000 10 12 8461.5000 90 12 

84619000 -Other 12 12 12 

8461.9011 15 8461.9011 15 8461.9011 15 8461.9019 15 8461.9019 15 8461.9019 15 8461.9090 12 8461.9090 12 8461.9090 12 

8462 Machine-tools (including presses) for 84.62 84.62 84.62 

-Forging or die-stamping machines 

84621010 ---Numerically controlled 9.7 8462.1010 9.7 9.7 8462.1010 9.7 9.7 8462.1010 9.7 84621090 ---Other 12 8462.1090 12 12 8462.1090 12 12 8462.1090 12 

-Bending, folding, straightening or flattening --Numerically controlled:

84622110 ---Straightening machines 9.7 8462.2110 9.7 9.7 *8462.2110 9.7 *8462.2110 

8462.2110 10 0 8462.2110 10 0 8462.2110 10 08462.2110 90 9.7 8462.2110 90 9.7 8462.2110 90 9.7

84622110 Machines for bending, folding and 0 0 0 84622190 ---Other 9.7 8462.2190 9.7 9.7 8462.2190 9.7 9.7 8462.2190 9.7 

--Other:

84622910 ---Straightening machines 10 8462.2910 10 10 *8462.2910 10 10 *8462.2910 

8462.2910 10 0 8462.2910 10 0 8462.2910 10 08462.2910 90 10 8462.2910 90 10 8462.2910 90 10

84622910 Machines for bending, folding and 0 0 0 84622990 ---Other 10 8462.2990 10 10 8462.2990 10 10 8462.2990 10 

-Shearing machines (including presses), --Numerically controlled:

84623110 ---Shearing lengthwise 7 8462.3110 7 7 8462.3110 7 7 8462.3110 7 84623120 ---Shearing transverse 7 8462.3120 7 7 8462.3120 7 7 8462.3120 7 84623190 ---Other 7 8462.3190 7 7 8462.3190 7 7 8462.3190 7 

--Other:

84623910 ---Shearing lengthwise 10 8462.3910 10 10 8462.3910 10 10 8462.3910 10 84623920 ---Shearing transverse 10 8462.3920 10 10 8462.3920 10 10 8462.3920 10 84623990 ---Other 10 8462.3990 10 10 8462.3990 10 10 8462.3990 10 

-Punching or notching machines (including 

84624100 --Numerically controlled 9.7 9.7 9.7 

8462.4111 9.7 8462.4111 9.7 8462.4111 9.7 8462.4119 9.7 8462.4119 9.7 8462.4119 9.7 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8462.4190 9.7 8462.4190 9.7 8462.4190 9.7 

84624900 --Other 10 8462.4900 10 10 8462.4900 10 10 8462.4900 10 

-Other:--Hydraulic presses:

84629110 ---Metal section squeezing machine 12 8462.9110 12 10 8462.9110 10 10 8462.9110 10 84629190 ---Other 12 8462.9190 12 10 8462.9190 10 10 8462.9190 10 

8462.9190 55 128462.9190 90 12

--Other:

84629910 ---Mechanical presses 12 8462.9910 12 10 8462.9910 10 10 8462.9910 10 84629990 ---Other 12 8462.9990 12 10 8462.9990 10 10 8462.9990 10 8463 Other machine?tools for working metal, or 84.63 84.63 84.63 

-Draw-benches for bars, tubes, profiles, ---Cold-drawing tube benches:

84631011 ----With 300t or less 10 8463.1011 10 10 8463.1011 10 10 8463.1011 10 84631019 ----Other 10 8463.1019 10 10 8463.1019 10 10 8463.1019 10 84631020 ---Wiredrawing machines 10 8463.1020 10 10 8463.1020 10 10 8463.1020 10 84631090 ---Other 10 8463.1090 10 10 8463.1090 10 10 8463.1090 10 84632000 -Thread rolling machines 15 8463.2000 15 15 8463.2000 15 15 8463.2000 15 84633000 -Machines for working wire 10 8463.3000 10 10 8463.3000 10 10 8463.3000 10 84639000 -Other 10 8463.9000 10 10 8463.9000 10 10 8463.9000 10 

8463.9000 10 10 8463.9000 10 10 8463.9000 20 10 8463.9000 20 10 8463.9000 90 10 8463.9000 90 10 

8464 Machine-tools for working stone, ceramics, 84.64 84.64 84.64 

-Sawing machines:

84641010 --- Of disk saw 0 8464.1010 0 0 8464.1010 0 0 8464.1010 0 84641010 Machines for sawing monocrystal 0 0 0 84641020 --- Of scroll saw 0 8464.1020 0 0 8464.1020 0 0 8464.1020 0 84641020 Machines for sawing monocrystal 0 0 0 84641090 --- Other 0 8464.1090 0 0 8464.1090 0 0 8464.1090 0 84641090 Machines for sawing monocrystal 0 0 0 

-Grinding or polishing machines:

84642010 ---Machines for grinding or polishing glass 0 8464.2010 0 0 8464.2010 0 0 8464.2010 0 84642090 --- Other 0 8464.2090 0 0 8464.2090 0 0 8464.2090 0 84642090 Grinding, polishing and lapping machines 0 0 0 

-Other:---Other machines for cold-working glass or 

84649011 ---- Cutting-off machines 0 8464.9011 0 0 8464.9011 0 0 8464.9011 0 84649012 ---- Carving machines 0 8464.9012 0 0 8464.9012 0 0 8464.9012 0 84649019 ---- Other 0 8464.9019 0 0 8464.9019 0 0 8464.9019 0 84649090 --- Other 0 8464.9090 0 0 8464.9090 0 0 8464.9090 0 84649090 Dicing machines for scribing or scoring 0 0 0 8465 Machine-tools (including machines for 84.65 84.65 84.65 84651000 -Machines which can carry out different 10 8465.1000 10 10 8465.1000 10 10 8465.1000 10 

-Other:

84659100 --Sawing machines 10 8465.9100 10 10 8465.9100 10 10 8465.9100 10 84659200 --Planing, milling or moulding (by cutting) 10 8465.9200 10 10 8465.9200 10 10 8465.9200 10 84659300 --Grinding, sanding or polishing machines 10 8465.9300 10 10 8465.9300 10 10 8465.9300 10 84659400 --Bending or assembling machines 10 8465.9400 10 10 8465.9400 10 10 8465.9400 10 84659500 --Drilling or mortising machines 10 8465.9500 10 10 8465.9500 10 10 8465.9500 10 84659600 --Splitting, slicing or paring machines 10 8465.9600 10 10 8465.9600 10 10 8465.9600 10 84659900 --Other 10 8465.9900 10 10 8465.9900 10 10 8465.9900 10 8466 Parts and accessories suitable for use 84.66 84.66 84.66 84661000 -Tool holders and self-opening dieheads 7 8466.1000 7 7 8466.1000 7 7 8466.1000 7 84662000 -Work holders 7 8466.2000 7 7 8466.2000 7 7 8466.2000 7 84663000 -Dividing heads and other special 7 8466.3000 7 7 8466.3000 7 7 8466.3000 7 

-Other:

84669100 --For machines of heading No.84.64 0 8466.9100 0 0 8466.9100 0 0 8466.9100 0 84669100 Parts for machines for sawing monocrystal 0 0 0 84669200 --for machines Of heading No.84.65 6 8466.9200 6 6 8466.9200 6 6 8466.9200 6 84669300 --For machines of headings Nos.84.56 to 0 8466.9300 0 0 8466.9300 0 0 8466.9300 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84669300 Parts of focused ion beam milling machines 0 0 0 84669400 --For machines of heading No. 84.62 or 6 8466.9400 6 6 8466.9400 6 6 8466.9400 6 

8466.9400 10 6 8466.9400 10 6 8466.9400 20 6 8466.9400 20 6 8466.9400 90 6 8466.9400 90 6 

8467 Tools for working in the hand, pneumatic, 84.67 84.67 84.67 

-Pneumatic:

84671100 --Rotary type (including combined rotary- 8 8467.1100 8 8 8467.1100 8 8 8467.1100 8 84671900 --Other 8 8467.1900 8 8 8467.1900 8 8 8467.1900 8 

8467.2100 10 8467.2100 10 8467.2100 10 8467.2210 10 8467.2210 10 8467.2210 10 8467.2290 10 8467.2290 10 8467.2290 10 8467.2910 10 8467.2910 10 8467.2910 10 8467.2920 10 8467.2920 10 8467.2920 10 8467.2990 10 8467.2990 10 8467.2990 10 

-Other tools:

84678100 --Chain saws 8 8467.8100 8 8 8467.8100 8 8 8467.8100 8 84678900 --Other 8 8467.8900 8 8 8467.8900 8 8 8467.8900 8 

-Parts:

84679100 --Of chain saws 6 6 6 

8467.9110 10 8467.9110 10 8467.9110 6 8467.9190 6 8467.9190 6 8467.9190 6 

84679200 --Of pneumatic tools 6 8467.9200 6 6 8467.9200 6 6 8467.9200 6 84679900 --Other 6 6 6 

8467.9910 10 8467.9910 10 8467.9910 10 8467.9990 6 8467.9990 6 8467.9990 6 

8468 Machinery and apparatus for soldering, 84.68 84.68 84.68 84681000 -Hand-held blow pipes 12 8468.1000 12 12 8468.1000 12 12 8468.1000 12 84682000 -Other gas-operated machinery and 12 8468.2000 12 12 8468.2000 12 12 8468.2000 12 

8468.2000 10 12 8468.2000 90 12 

84688000 -Other machinery and apparatus 12 8468.8000 12 12 8468.8000 12 12 8468.8000 12 84689000 -Parts 7 8468.9000 7 7 8468.9000 7 7 8468.9000 7 8469 Typewriters other than printers of heading 84.69 84.69 84.69 

-Automatic typewriters and word-processing 

84691100 --Word-processing machines 0 8469.1100 0 0 8469.1100 0 0 8469.1100 0 84691200 --Automatic typewriters 14 8469.1200 12 14 8469.1200 12 14 8469.1200 12 84692000 -Other typewriters, electric 14 8469.2000 12 14 8469.2000 12 14 8469.2000 12 84693000 -Other typewriters, non-electric 14 8469.3000 12 14 8469.3000 12 14 8469.3000 12 8470 Calculating machines and pocked-size data 84.70 84.70 84.70 84701000 -Electronic calculators capable of operation 8.3 8470.1000 8.3 4.2 8470.1000 4.2 0 8470.1000 0 

-Other electronic calculating machines:

84702100 --Incorporating a printing device 8.3 8470.2100 8.3 4.2 8470.2100 4.2 0 8470.2100 0 84702900 --Other 8.3 8470.2900 8.3 4.2 8470.2900 4.2 0 8470.2900 0 84703000 -Other calculating machines 8.3 8470.3000 8.3 4.2 8470.3000 4.2 0 8470.3000 0 84704000 -Accounting machines 0 8470.4000 0 0 8470.4000 0 0 8470.4000 0 

-Cash registers:

84705010 ---Terminal registers for market 0 8470.5010 0 0 8470.5010 0 0 8470.5010 0 84705090 ---Other 0 8470.5090 0 0 8470.5090 0 0 8470.5090 0 84709000 -Other 0 8470.9000 0 0 8470.9000 0 0 8470.9000 0 8471 Automatic data processing machines and 84.71 84.71 84.71 84711000 -Analogue or hybrid automatic data 0 8471.1000 0 0 8471.1000 0 0 8471.1000 0 84713000 -Portableigital automatic data processing 0 8471.3000 0 0 8471.3000 0 0 8471.3000 0 

-Other digital automatic data processing --Comprising in the same housing at least a 

84714110 ---Mainframes 0 8471.4110 0 0 8471.4110 0 0 8471.4110 0 84714120 ---Mini-computers 0 8471.4120 0 0 8471.4120 0 0 8471.4120 0 84714140 ---Microprocessings 0 8471.4140 0 0 8471.4140 0 0 8471.4140 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

84714190 ---Other 0 8471.4190 0 0 8471.4190 0 0 8471.4190 0 

--Other, presented in the form of systems:

84714910 ---Mainframes 0 8471.4910 0 0 8471.4910 0 0 8471.4910 0 84714920 ---Mini-computers 0 8471.4920 0 0 8471.4920 0 0 8471.4920 0 84714940 ---Micropro cessings 0 8471.4940 0 0 8471.4940 0 0 8471.4940 0 

---Other:

84714991 ----Processing machine s for the distributed 0 8471.4991 0 0 8471.4991 0 0 8471.4991 0 84714999 ----Other 0 8471.4999 0 0 8471.4999 0 0 8471.4999 0 

-Digital processing units other than those of 

84715010 --- Mainframes 0 8471.5010 0 0 8471.5010 0 0 8471.5010 0 84715020 --- Mini-computers 0 8471.5020 0 0 8471.5020 0 0 8471.5020 0 84715040 --- Microprocessings 0 8471.5040 0 0 8471.5040 0 0 8471.5040 0 84715090 ---Other 0 8471.5090 0 0 8471.5090 0 0 8471.5090 0 

-Input or output units, whether or not 

84716010 ---Displays 0 0 0 

8471.6011 0 8471.6011 0 8471.6011 08471.6012 0 8471.6012 0 8471.6012 08471.6019 0 8471.6019 0 8471.6019 0

---Printers:

84716031 ----Stylus printing 0 8471.6031 0 0 8471.6031 0 0 8471.6031 0 84716032 ----Laser printers 0 8471.6032 0 0 8471.6032 0 0 8471.6032 0 84716033 ----Ink-jet printers 0 8471.6033 0 0 8471.6033 0 0 8471.6033 0 84716039 ----Other 0 8471.6039 0 0 8471.6039 0 0 8471.6039 0 84716040 ---Terminating machines for the huge 0 8471.6040 0 0 8471.6040 0 0 8471.6040 0 84716050 ---Scanners 0 8471.6050 0 0 8471.6050 0 0 8471.6050 0 84716060 ---Digitizer 0 8471.6060 0 0 8471.6060 0 0 8471.6060 0 84716070 ---Keyboards and moues 0 8471.6070 0 0 8471.6070 0 0 

8471.6071 0 8471.6072 0 

84716090 ---Other 0 8471.6090 0 0 8471.6090 0 0 8471.6090 0 

-Storage units:

84717010 ---Rigid disk drivers 0 8471.7010 0 0 8471.7010 0 0 8471.7010 0 84717020 ---Floppy disk drivers 0 8471.7020 0 0 8471.7020 0 0 8471.7020 0 84717030 ---CD drivers 0 8471.7030 0 0 8471.7030 0 0 8471.7030 0 

8471.7030 10 0 8471.7030 10 0 8471.7030 10 0 8471.7030 90 0 8471.7030 90 0 8471.7030 90 0 

84717090 ---Other 0 8471.7090 0 0 8471.7090 0 0 8471.7090 0 84718000 -Other units of automatic data processing 0 0 0 

8471.8010 0 8471.8010 0 8471.8010 08471.8020 0 8471.8020 0 8471.8020 08471.8090 0 8471.8090 0 8471.8090 0

8471.8090 10 0 8471.8090 10 08471.8090 90 0 8471.8090 90 0

84719000 -Other 0 8471.9000 0 0 8471.9000 0 0 8471.9000 0 

8471.9000 10 0 8471.9000 10 0 8471.9000 10 0 8471.9000 90 0 8471.9000 90 0 8471.9000 90 0 

8472 Other office machines (for example, 84.72 84.72 84.72 84721000 -Duplicating machines 14 8472.1000 14 14 8472.1000 14 14 8472.1000 14 84722000 -Addressing machines and address plate 14 8472.2000 14 14 8472.2000 14 14 8472.2000 14 

- Machines for sorting or folding mail or for 

84723010 --- Machines for sorting mail or banding mail 14 8472.3010 10 14 8472.3010 10 14 8472.3010 10 84723090 ---Other 14 8472.3090 14 14 8472.3090 14 14 8472.3090 14 

-Other:

84729010 ---Automated teller 3.6 8472.9010 3.6 0 8472.9010 0 0 8472.9010 0 

---Stapling machines

84729021 ---- Perforator 3.6 8472.9021 3.6 0 8472.9021 0 0 8472.9021 0 84729022 ---- Stapler 3.6 8472.9022 3.6 0 8472.9022 0 0 8472.9022 0 84729029 ---- Other 3.6 8472.9029 3.6 0 8472.9029 0 0 8472.9029 0 84729030 --- Paper shrudders 3.6 8472.9030 3.6 0 8472.9030 0 0 8472.9030 0 

84729090 ---Other 3.6 8472.9090 3.6 0 8472.9090 0 0 8472.9090 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8473 Parts and accessories (other than covers, 84.73 84.73 84.73 84731000 -Parts and accessories of the machines of 8 8473.1000 8 8 8473.1000 8 8 8473.1000 8 

-Parts and accessories of the machines of 

84732100 --Of the electronic calculating machines of 0 8473.2100 0 0 8473.2100 0 0 8473.2100 0 84732900 --Other 0 8473.2900 0 0 8473.2900 0 0 8473.2900 0 

-Parts and accessories of the machines of 

84733010 ---Of the machines of subheading 0 8473.3010 0 0 8473.3010 0 0 8473.3010 0 

---Parts and accessories of the machines of 

84733021 ----Print element of stylus printers 0 8473.3021 0 0 8473.3021 0 0 8473.3021 0 84733029 ----Other 0 8473.3029 0 0 8473.3029 0 0 8473.3029 0 84733090 ---Other 0 8473.3090 0 0 8473.3090 0 0 8473.3090 0 

-Parts and accessories of the machines of 

84734010 --- Banknote dispenser of automated teller 10.5 8473.4010 10.5 10.5 8473.4010 10.5 10.5 8473.4010 10.5 84734090 --- Other 10.5 8473.4090 10.5 10.5 8473.4090 10.5 10.5 8473.4090 10.5 

8473.4090 10 10.5 8473.4090 10 10.5 8473.4090 10 10.58473.4090 90 10.5 8473.4090 90 10.5 8473.4090 90 10.5 

84735000 -Parts and accessories equally suitable for 0 8473.5000 0 0 8473.5000 0 0 8473.5000 0 8474 Machinery for sorting, screening, 84.74 84.74 84.74 84741000 -Sorting, screening, separating or washing 6.8 8474.1000 6.8 5 8474.1000 5 5 8474.1000 5 

-Crushing or grinding machines:

84742010 --- Toothing roller type 7.2 8474.2010 7.2 5 8474.2010 5 5 8474.2010 5 

8474.2020 7.2 8474.2020 5 8474.2020 5 

84742090 ---Other 7.2 8474.2090 7.2 5 8474.2090 5 5 8474.2090 5 

-Mixing or kneading machines:

84743100 --Concrete or mortar mixers 9.2 8474.3100 9.2 7 8474.3100 7 7 8474.3100 7 84743200 --Machines for mixing mineral substances 7 8474.3200 7 7 8474.3200 5 7 8474.3200 7 84743900 --Other 7 8474.3900 7 5 8474.3900 5 5 8474.3900 5 

-Other machinery:

84748010 ---Rolling forming mcahines 7 8474.8010 7 5 8474.8010 5 5 8474.8010 5 

8474.8020 5 

84748090 ---Other 7 8474.8090 7 5 8474.8090 5 5 8474.8090 5 

8474.8090 10 7 8474.8090 10 5 8474.8090 10 5 8474.8090 90 7 8474.8090 90 5 8474.8090 90 5 

84749000 -Parts 5 8474.9000 5 5 8474.9000 5 5 8474.9000 5 8475 Machines for assembling electric or 84.75 84.75 84.75 84751000 -Machines for assembling electric or 8 8475.1000 8 8 8475.1000 8 8 8475.1000 8 

-Machines for manufacturing or hot working 

84752100 --Achines for making optical fibres and 10 8475.2100 10 10 8475.2100 10 10 8475.2100 10 

--Other:---Equipments for hot working glass or 

84752911 ---- Continuous glass hot-blending furnaces 10 8475.2911 10 10 8475.2911 10 10 8475.2911 10 

8475.2912 10 8475.2912 10 8475.2912 10 

84752919 ---- Other 10 8475.2919 10 10 8475.2919 10 10 8475.2919 10 

8475.2919 55 108475.2919 90 10

84752990 --- Other 10 8475.2990 10 10 8475.2990 10 10 8475.2990 10 84759000 -Parts 8 8475.9000 8 8 8475.9000 8 8 8475.9000 8 8476 Automatic goods-ending machines (for 84.76 84.76 84.76 

-Automatic beverage-vending machines:

84762100 --Incorporating heating or refrigerating 16.2 8476.2100 16.2 14 8476.2100 14 14 8476.2100 14 84762900 --Other 17 8476.2900 17 15 8476.2900 15 15 8476.2900 15 

-Other machines:

84768100 --Incorporating heating or refrigerating 16.2 8476.8100 16.2 14 8476.8100 14 14 8476.8100 14 84768900 --Other 17 8476.8900 17 15 8476.8900 15 15 8476.8900 15 84769000 -Parts 10 8476.9000 10 10 8476.9000 10 10 8476.9000 10 8477 Machinery for working rubber or plastics or 84.77 84.77 84.77 

-Injection-moulding machines:

84771010 ---For working plastics 0 8477.1010 0 0 8477.1010 0 0 8477.1010 0 

8477.1010 10 0 8477.1010 10 0 8477.1010 10 0 8477.1010 90 0 8477.1010 90 0 8477.1010 90 0 

84771090 ---Other 0 8477.1090 0 0 8477.1090 0 0 8477.1090 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Extruders:

84772010 ---Plastic pelletizers 7 8477.2010 7 5 8477.2010 5 5 8477.2010 5 84772090 ---Other 7 8477.2090 7 5 8477.2090 5 5 8477.2090 5 84773000 -Blow moulding machines 7 8477.3000 7 5 8477.3000 5 5 8477.3000 5 

-Vacuum moulding machines and other 

84774010 ---Plastics brideg-die-forming machines 7.2 8477.4010 7.2 5 8477.4010 5 5 8477.4010 5 84774020 ---Plastics calender-forming machines 7.2 8477.4020 7.2 5 8477.4020 5 5 8477.4020 5 84774090 ---Other 7.2 8477.4090 7.2 5 8477.4090 5 5 8477.4090 5 

-Other machinery for moulding or otherwise 

84775100 --For moulding or retreating pneumatic tyres 6.8 8477.5100 6.8 5 8477.5100 5 5 8477.5100 5 84775900 --Other 7 8477.5900 7 5 8477.5900 5 5 8477.5900 5 84778000 -Other machinery 7 8477.8000 7 5 8477.8000 5 5 8477.8000 5 84779000 -Parts 0 8477.9000 0 0 8477.9000 0 0 8477.9000 0 84779000 Parts of encapsulation equipment 0 0 0 8478 Machinery for preparing or making up 84.78 84.78 84.78 84781000 -Machinery 6.8 8478.1000 6.8 5 8478.1000 5 5 8478.1000 5 84789000 -Parts 10 8478.9000 10 10 8478.9000 10 10 8478.9000 10 8479 Machines and mechanical appliances 84.79 84.79 84.79 

-Machinery for public works, building or the ---Spreading machines

84791021 ----Machines for spreading bituminous 10.4 8479.1021 10.4 8 8479.1021 8 8 8479.1021 8 84791022 ---- Stabilizer spreading machines 8 8479.1022 8 8 8479.1022 8 8 8479.1022 8 84791029 ---- Other 8 8479.1029 8 8 8479.1029 8 8 8479.1029 8 84791090 ---Other 8 8479.1090 8 8 8479.1090 8 8 8479.1090 8 84792000 -Machinery for the extraction or preparation 10 8479.2000 10 10 8479.2000 10 10 8479.2000 10 84793000 -Presses for the manufacture of particle 10 8479.3000 10 10 8479.3000 10 10 8479.3000 10 84794000 -Rope or cable-making machines 7 8479.4000 7 7 8479.4000 7 7 8479.4000 7 

-Industrial robots, not elsewhere specified 

84795010 --- Industrial robots for multiple uses 0 8479.5010 0 0 8479.5010 0 0 8479.5010 0 84795010 Automated machines for transport, handling 0 0 0 84795090 --- Other 0 8479.5090 0 0 8479.5090 0 0 8479.5090 0 

8479.5090 10 0 8479.5090 10 0 8479.5090 90 0 8479.5090 90 0 

84795090 Automated machines for transport, handling 0 0 0 

84796000 -Evaporative air coolers 10 8479.6000 10 10 8479.6000 10 10 8479.6000 10 

-Other machines and mechanical --For treating metal, including electric wire 

84798110 ---Filament winding machines 9.5 8479.8110 9.5 9.5 8479.8110 9.5 9.5 8479.8110 9.5 

8479.8110 10 9.5 8479.8110 10 9.5 8479.8110 10 9.58479.8110 90 9.5 8479.8110 90 9.5 8479.8110 90 9.5

84798190 ---Other 9.5 8479.8190 9.5 9.5 8479.8190 9.5 9.5 8479.8190 9.5 84798200 --Mixing, kneading, crushing, grinding, 7 8479.8200 7 7 8479.8200 7 7 8479.8200 7 

8479.8200 10 7 8479.8200 10 7 8479.8200 20 78479.8200 90 7 8479.8200 90 7 

--Other:

84798910 ---Steering and rudder equipment or 0 8479.8910 0 0 8479.8910 0 0 8479.8910 0 84798920 ---Air humidifiers or dehumidifiers 8.3 8479.8920 8.3 4.2 8479.8920 4.2 0 8479.8920 0 84798940 ---Bundle and printed matter sorting 0 8479.8940 0 0 8479.8940 0 0 8479.8940 0 84798950 ---Presses for radioactive waste material 0 8479.8950 0 0 8479.8950 0 0 8479.8950 0 

--- Machines for assembling elements on 

84798961 ---- Automatic plug-in machines 3.6 8479.8961 3.6 0 8479.8961 0 0 8479.8961 0 84798962 ---- Automatic coreslice adhering machines 3.6 8479.8962 3.6 0 8479.8962 0 0 8479.8962 0 84798969 ---- Other 3.6 8479.8969 3.6 0 8479.8969 0 0 8479.8969 0 84798990 ---Other 3.6 8479.8990 3.6 0 8479.8990 0 0 8479.8990 0 84798990 Apparatus for growing or pulling 0 0 0 

8479.8990 10 3.6 8479.8990 10 0 8479.8990 10 0 8479.8990 20 3.6 8479.8990 20 0 8479.8990 20 0 8479.8990 30 3.6 8479.8990 30 0 8479.8990 30 0 8479.8990 40 3.6 8479.8990 40 0 8479.8990 40 0 

8479.8990 50 0 8479.8990 50 0 8479.8990 60 0 8479.8990 60 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8479.8990 90 3.6 8479.8990 90 0 8479.8990 90 0 

-Parts:

84799010 ---Of the machines of subheading 0 8479.9010 0 0 8479.9010 0 0 8479.9010 0 84799020 ---Of the machines of subheading 4 8479.9020 4 0 8479.9020 0 0 8479.9020 0 84799090 ---Other 0 8479.9090 0 0 8479.9090 0 0 8479.9090 0 84799090 Part of apparatus for physical deposition by 0 0 0 

8479.9090 10 0 8479.9090 90 0 

8480 Moulding boxes for metal foundry; mould 84.80 84.80 84.80 84801000 -Moulding boxes for metal foundry 10 8480.1000 10 10 8480.1000 10 10 8480.1000 10 84802000 -Mould bases 8 8480.2000 8 8 8480.2000 8 8 8480.2000 8 84803000 -Moulding patterns 10 8480.3000 10 10 8480.3000 10 10 8480.3000 10 

-Moulds for metal or metal carbides:

84804100 --Injection or compression types 8 8480.4100 8 8 8480.4100 8 8 8480.4100 8 

8480.4100 10 8 8480.4100 10 8 8480.4100 10 8 8480.4100 90 8 8480.4100 90 8 8480.4100 90 8 

84804900 --Other 8 8480.4900 8 8 8480.4900 8 8 8480.4900 8 84805000 -Moulds for glass 8.4 8480.5000 8.4 8.4 8480.5000 8.4 8.4 8480.5000 8.4 84806000 -Moulds for mineral materials 8.4 8480.6000 8.4 8.4 8480.6000 8.4 8.4 8480.6000 8.4 

-Moulds for rubber or plastics:

84807100 --Injection or compression types 0 8480.7100 0 0 8480.7100 0 0 8480.7100 0 84807100 Injection and compression moulds for the 0 0 0 

8480.7100 10 0 8480.7100 10 0 8480.7100 10 0 8480.7100 90 0 8480.7100 90 0 8480.7100 90 0 

84807900 --Other 5 8480.7900 5 5 8480.7900 5 5 8480.7900 5 

8480.7900 10 5 8480.7900 10 5 8480.7900 10 5 8480.7900 90 5 8480.7900 90 5 8480.7900 90 5 

8481 Taps, cocks, valves and similar appliances 84.81 84.81 84.81 84811000 -Pressure-reducing valves 6.8 8481.1000 6.8 5 8481.1000 5 5 8481.1000 5 

-Valves for oleohydraulic or pneumatic 

84812010 ---For oleohydraulic transmissions 6.8 8481.2010 6 5 8481.2010 5 5 8481.2010 5 84812020 ---For pneumatic transmissions 6.8 8481.2020 6.8 5 8481.2020 5 5 8481.2020 5 84813000 -Check valves 6.8 8481.3000 6.8 5 8481.3000 5 5 8481.3000 5 84814000 -Safety or relief valves 6.8 8481.4000 6.8 5 8481.4000 5 5 8481.4000 5 

-Other appliances:---Other valves:

8481.8010 7 8481.8010 7 8481.8010 7 

8481.8010 10 7 8481.8010 10 7 8481.8010 20 78481.8010 30 78481.8010 40 78481.8010 50 78481.8010 60 78481.8010 90 7 8481.8010 90 7 

84818011 ----Regulating valves 7 7 7 84818019 ----Other 7 7 7 84818090 ---Other 5 8481.8090 5 5 8481.8090 5 5 8481.8090 5 

-Parts:

84819010 ---Of valves 8 8481.9010 8 8 8481.9010 8 8 8481.9010 8 84819090 ---Other 8 8481.9090 8 8 8481.9090 8 8 8481.9090 8 8482 Ball or roller bearings: 84.82 84.82 84.82 84821000 -Ball bearings 8 8482.1000 8 8 8482.1000 8 8 8482.1000 8 

8482.1000 10 8 8482.1000 10 88482.1000 90 8 8482.1000 90 8

84822000 -Tapered roller bearings, including cone 8 8482.2000 8 8 8482.2000 8 8 8482.2000 8 

8482.2000 10 8 8482.2000 10 88482.2000 90 8 8482.2000 90 8

84823000 -Spherical roller bearings 8 8482.3000 8 8 8482.3000 8 8 8482.3000 8 

8482.3000 10 8 8482.3000 10 88482.3000 90 8 8482.3000 90 8

84824000 -Needle roller bearings 8 8482.4000 8 8 8482.4000 8 8 8482.4000 8 

8482.4000 10 8 8482.4000 10 8

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8482.4000 90 8 8482.4000 90 8

84825000 -Other cylindrical roller bearings 8 8482.5000 8 8 8482.5000 8 8 8482.5000 8 

8482.5000 10 8 8482.5000 10 88482.5000 90 8 8482.5000 90 8

84828000 -Other, including combined ball/roller 8 8482.8000 8 8 8482.8000 8 8 8482.8000 8 

-Parts:

84829100 --Balls, needles and rollers 8 8482.9100 8 8 8482.9100 8 8 8482.9100 8 84829900 --Other 6 8482.9900 6 6 8482.9900 6 6 8482.9900 6 8483 Transmission shafts (including cam shafts 84.83 84.83 84.83 

-Transmission shafts (including cam shafts 

84831010 ---Transmission shafts for ships 6 8483.1010 6 6 8483.1010 6 6 8483.1010 6 84831090 ---Other 6 8483.1090 6 6 8483.1090 6 6 8483.1090 6 84832000 -Bearing housings, incorporating ball or 6 8483.2000 6 6 8483.2000 6 6 8483.2000 6 84833000 -Bearing housings, not incorporating ball or 6 8483.3000 6 6 8483.3000 6 6 8483.3000 6 

8483.3000 10 6 8483.3000 20 6 8483.3000 90 6 

-Gears and gearing, other than toothed 

84834010 ---Roller screws 8 8483.4010 8 8 8483.4010 8 8 8483.4010 8 84834020 ---Planet decelerators 8 8483.4020 8 8 8483.4020 8 8 8483.4020 8 

8483.4020 10 8 8483.4020 10 88483.4020 90 8 8483.4020 90 8 

84834090 ---Other 8 8483.4090 8 8 8483.4090 8 8 8483.4090 8 84835000 -Flywheels and pulleys, including pulley 8 8483.5000 8 8 8483.5000 8 8 8483.5000 8 84836000 -Clutches and shaft couplings (including 8 8483.6000 8 8 8483.6000 8 8 8483.6000 8 84839000 -Parts 8 8483.9000 8 8 8483.9000 8 8 8483.9000 8 8484 Gaskets and similar joints of metal sheeting 84.84 84.84 84.84 84841000 -Gaskets and similar joints of metal 8 8484.1000 8 8 8484.1000 8 8 8484.1000 8 84842000 -Mechanical seals 8 8484.2000 8 8 8484.2000 8 8 8484.2000 8 

8484.2000 10 8 8484.2000 10 8 8484.2000 20 8 8484.2000 20 8 8484.2000 30 8 8484.2000 30 8 8484.2000 90 8 8484.2000 90 8 

84849000 -Other 8 8484.9000 8 8 8484.9000 8 8 8484.9000 8 8485 Machinery parts, not containing electrical 84.85 84.85 84.8584851000 -Ships' or boats' propellers and blades 6 8485.1000 6 6 8485.1000 6 6 8485.1000 6 84859000 -Other 8 8485.9000 8 8 8485.9000 8 8 8485.9000 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8501 Electric motors and generators (excluding 85.01 85.01 85.01 

-Motors of an output not exceeding 37.5W:

85011010 ---For use in toys 24.5 8501.1010 24.5 24.5 8501.1010 24.5 24.5 8501.1010 24.5 

---Other:

85011091 ----Micrometers with a housing diameter of 11.2 8501.1091 11.2 9 8501.1091 9 9 8501.1091 9 

8501.1091 10 9 8501.1091 10 98501.1091 90 9 8501.1091 90 9 

85011099 ----Other 9 8501.1099 9 9 8501.1099 9 9 8501.1099 9 

8501.1099 10 98501.1099 20 9 8501.1099 20 9 8501.1099 20 98501.1099 90 9 8501.1099 90 9 8501.1099 90 9 

85012000 -Universal AC/DC motors of an output 12 8501.2000 12 12 8501.2000 12 12 8501.2000 12 

-Other DC motors; DC generators:

85013100 --Of an output not exceeding 750W 12 8501.3100 12 12 8501.3100 12 12 8501.3100 12 

8501.3100 10 128501.3100 90 12

85013200 --Of an output exceeding 750W but not 10 8501.3200 10 10 8501.3200 10 10 8501.3200 10 85013300 --Of an output exceeding 75kW but not 7.6 8501.3300 7.6 5 8501.3300 5 5 8501.3300 5 85013400 --Of an output exceeding 375kW 12 8501.3400 12 12 8501.3400 12 12 8501.3400 12 85014000 -Other AC motors, single-phase 12 8501.4000 12 12 8501.4000 12 12 8501.4000 12 

-Other AC motors, multi-phase:

85015100 --Of an output not exceeding 750W 7.2 8501.5100 7.2 5 8501.5100 5 5 8501.5100 5 

8501.5100 10 5 8501.5100 10 5 8501.5100 90 5 8501.5100 90 5 

85015200 --Of an output exceeding 750W but not 10 8501.5200 10 10 8501.5200 10 10 8501.5200 10 85015300 --Of an output exceeding 75kW 12 8501.5300 12 12 8501.5300 12 12 8501.5300 12 

8501.5300 10 12 8501.5300 10 12 8501.5300 10 128501.5300 90 12 8501.5300 90 12 8501.5300 90 12 

-AC generators (alternators):

85016100 --Of an output not exceeding 75kVA 7.2 8501.6100 7.2 5 8501.6100 5 5 8501.6100 5 85016200 --Of an output exceeding 75kVA but not 12 8501.6200 12 12 8501.6200 12 12 8501.6200 12 85016300 --Of an output exceeding 375kVA but not 12 8501.6300 12 12 8501.6300 12 12 8501.6300 12 

--Of an output exceeding 750kVA:

85016410 ---Of an output exceeding 750kVA but not 10 8501.6410 10 10 8501.6410 10 10 8501.6410 10 85016420 ---Of an output exceeding 350MVA but not 5.8 8501.6420 5.8 5.8 8501.6420 5.8 5.8 8501.6420 5.8 85016430 ---Of an output exceeding 665MVA 6 8501.6430 6 6 8501.6430 6 6 8501.6430 6 8502 Electric generating sets and rotary 85.02 85.02 85.02 

-Generating sets with compression?ignition 

85021100 --Of an output not exceeding 75 kVA 10 8502.1100 10 10 8502.1100 10 10 8502.1100 10 85021200 --Of an output exceeding 75 kVA but not 10 8502.1200 10 10 8502.1200 10 10 8502.1200 10 

--Of an output exceeding 375 kVA:

85021310 ---Of an output exceeding 375 kVA but not 10 8502.1310 10 10 8502.1310 10 10 8502.1310 10 85021320 ---Of an output exceeding 2 MVA 10 8502.1320 10 10 8502.1320 10 10 8502.1320 10 85022000 -Generating sets with spark?ignition internal 10 8502.2000 10 10 8502.2000 10 10 8502.2000 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other generating sets:

85023100 --Wind-powered 8 8502.3100 8 8 8502.3100 8 8 8502.3100 8 85023900 --Other 10 8502.3900 10 10 8502.3900 10 10 8502.3900 10 85024000 -Electric rotary converters 10 8502.4000 10 10 8502.4000 10 10 8502.4000 10 8503 Parts suitable for use solely or principally 85.03 85.03 85.03 85030010 ---Of the motors of subheading 12 8503.0010 12 12 8503.0010 12 12 8503.0010 12 85030020 ---Of the generators of subheading No. 3 8503.0020 3 3 8503.0020 3 3 8503.0020 3 85030030 ---Of the generating sets of 3 8503.0030 3 3 8503.0030 3 3 8503.0030 3 85030090 ---Other 8 8503.0090 8 8 8503.0090 8 8 8503.0090 8 

8503.0090 10 8 8503.0090 10 8 8503.0090 90 8 8503.0090 90 8 

8504 Electrical transformers, static converters 85.04 85.04 85.04 

-Ballast for discharge lamps or tubes:

85041010 --- Electronic ballast 10 8504.1010 10 10 8504.1010 10 10 8504.1010 10 85041090 --- Other 10 8504.1090 10 10 8504.1090 10 10 8504.1090 10 

-Liquid dielectric transformers:

85042100 --Having a power handling capacity not 10.5 8504.2100 10.5 10.5 8504.2100 10.5 10.5 8504.2100 10.5 85042200 --Having a power handling capacity 12.6 8504.2200 12.6 12.6 8504.2200 12.6 12.6 8504.2200 12.6 

--Having a power handling capacity 

85042310 ---Having a power handling capacity 10 10 10 

8504.2311 13 8504.2311 10 8504.2311 10 8504.2312 13 8504.2312 10 8504.2312 10 8504.2313 13 8504.2313 10 8504.2313 10 

85042320 ---Having a power handling capacity of 400 6 6 6 

8504.2321 6 8504.2321 6 8504.2321 6 8504.2329 6 8504.2329 6 8504.2329 6 

-Other transformers:--Having a power handling capacity not 

85043110 ---Mutual inductor 7.2 8504.3110 7.2 5 8504.3110 5 5 8504.3110 5 85043190 ---Other 7.2 8504.3190 7.2 5 8504.3190 5 5 8504.3190 5 

--Having a power handling capacity 

85043210 ---Mutual inductor 7.2 8504.3210 7.2 5 8504.3210 5 5 8504.3210 5 85043290 ---Other 7.2 8504.3290 7.2 5 8504.3290 5 5 8504.3290 5 85043300 --Having a power handling capacity 7.6 8504.3300 7.6 5 8504.3300 5 5 8504.3300 5 85043400 --Having a power handling capacity 14 8504.3400 14 14 8504.3400 14 14 8504.3400 14 

-Static converters:---Voltage-stabilized suppliers:

85044013 ----Of the machines of heading No.84.71 0 8504.4013 0 0 8504.4013 0 0 8504.4013 0 85044014 ----Other DC voltage stabilized suppliers, of 7 8504.4014 7 7 8504.4014 7 7 8504.4014 7 85044015 ----Other AC voltage stabilized suppliers, of 0 8504.4015 0 0 8504.4015 0 0 8504.4015 0 85044019 ----Other 0 8504.4019 0 0 8504.4019 0 0 8504.4019 0 

8504.4019 10 0 8504.4019 10 0 8504.4019 20 0 8504.4019 20 0 8504.4019 30 0 8504.4019 30 0 8504.4019 40 0 8504.4019 40 0 8504.4019 90 0 8504.4019 90 0 

85044020 ---Uninterrupted power suppliers 10 8504.4020 10 10 8504.4020 10 10 8504.4020 10 85044090 ---Other 10 8504.4090 10 10 *8504.4090 10 10 85044090 Static converters for automatic data 0 0 0 

8504.4090 10 10 8504.4090 10 108504.4090 21 0 8504.4090 21 08504.4090 29 0 8504.4090 29 0

8504.4090 30 108504.4090 40 108504.4090 50 10

8504.4090 90 10 8504.4090 90 10

*8504.4091 8504.4091 10 08504.4091 90 10*8504.4099 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8504.4099 10 108504.4099 21 08504.4099 29 08504.4099 30 10 8504.4099 40 10 8504.4099 50 10 8504.4099 60 10 8504.4099 90 10 

85045000 -Other inductors 0 8504.5000 0 0 8504.5000 0 0 8504.5000 0 85045000 Other inductors for power supplies for 0 0 0 

-Parts:---Of transformers:

85049011 ----Of the transformers of subheading 5 8504.9011 5 5 8504.9011 5 5 8504.9011 5 85049019 ----Other 8 8504.9019 8 8 8504.9019 8 8 8504.9019 8 85049020 ---Of voltage-stabilized suppliers and 8 8504.9020 8 8 8504.9020 8 8 8504.9020 8 85049090 ---Other 8 8504.9090 8 8 8504.9090 8 8 8504.9090 8 8505 Electro-magnets; permanent magnets and 85.05 85.05 85.05 

-Permanent magnets and articles intended --Of metal:

85051110 ---Of rare-earth metals 7 8505.1110 7 7 8505.1110 7 7 8505.1110 7 85051190 ---Other 7 8505.1190 7 7 8505.1190 7 7 8505.1190 7 85051900 --Other 7 8505.1900 7 7 8505.1900 7 7 8505.1900 7 

8505.1900 10 7 8505.1900 10 7 8505.1900 90 7 8505.1900 90 7 

85052000 -Electro-magnetic couplings, clutches and 8 8505.2000 8 8 8505.2000 8 8 8505.2000 8 85053000 -Electro-magnetic lifting heads 8 8505.3000 8 8 8505.3000 8 8 8505.3000 8 85059000 -Other, including parts 8 8505.9000 8 8 8505.9000 8 8 8505.9000 8 

8505.9000 10 8 8505.9000 10 88505.9000 90 8 8505.9000 90 8

8506 Primary cells and primary batteries: 85.06 85.06 85.06 85061000 -Manganese dioxide 20 8506.1000 20 20 8506.1000 20 20 

8506.1010 20 8506.1090 20 

85063000 -Mercuric oxide 14 8506.3000 14 14 8506.3000 14 14 8506.3000 14 85064000 -Silver oxide 14 8506.4000 14 14 8506.4000 14 14 8506.4000 14 85065000 -Lithium 14 8506.5000 14 14 8506.5000 14 14 8506.5000 14 85066000 -Air-zinc 14 8506.6000 14 14 8506.6000 14 14 8506.6000 14 85068000 -Other 14 8506.8000 14 14 8506.8000 14 14 8506.8000 14 

-Parts:

85069010 ---Of the cells of subheading No.8506.1000 14 8506.9010 14 14 8506.9010 14 14 8506.9010 14 85069090 ---Other 10 8506.9090 10 10 8506.9090 10 10 8506.9090 10 8507 Electric accumulators, including separators 8507 85.07 85.07 85071000 -Lead-acid, of a kind used for starting piston 13 8507.1000 13 10 8507.1000 10 10 8507.1000 10 85072000 -Other Lead-acid accumulators 13 8507.2000 13 10 8507.2000 10 10 8507.2000 10 85073000 -Nickel-cadmium 10 8507.3000 10 10 8507.3000 10 10 8507.3000 10 85074000 -Nickel-iron 12 8507.4000 12 12 8507.4000 12 12 8507.4000 12 

-Other accumulators

85078010 --- Nickel-hydrogen 12 8507.8010 12 12 8507.8010 12 12 8507.8010 12 85078020 --- Lithium ion 12 8507.8020 12 12 8507.8020 12 12 8507.8020 12 

8507.8020 10 12 8507.8020 10 128507.8020 90 12 8507.8020 90 12

85078090 --- Other 12 8507.8090 12 12 8507.8090 12 12 8507.8090 12 

-Parts:

85079010 ---Of Lead-acid accumulators 10 8507.9010 10 10 8507.9010 10 10 8507.9010 10 85079090 ---Other 8 8507.9090 8 8 8507.9090 8 8 8507.9090 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8508 Electro-mechanical tools for working in the 85081000 -Drills of all kinds 10 10 10 85082000 -Saws 10 10 10 

-Other tools:

85088010 ---Grinding tools (including burnisher,belt- 10 10 10 85088020 ---Planings 10 10 10 85088090 ---Other 10 10 10 85089000 -Parts 10 10 10 8509 Electro-mechanical domestic appliances, 85.09 85.09 85.09 85091000 -Vacuum cleaners 18.3 8509.1000 18.3 14.2 8509.1000 14.2 10 8509.1000 10 85092000 -Floor polishers 30 8509.2000 30 30 8509.2000 30 30 8509.2000 30 85093000 -Kitchen waste disposers 22 8509.3000 22 20 8509.3000 20 20 8509.3000 20 85094000 -Food grinders and mixers; fruit or 16.7 8509.4000 16.7 13.3 8509.4000 13.3 10 

8509.4010 10 8509.4090 10 

85098000 -Other appliances 30 8509.8000 30 30 8509.8000 30 30 8509.8000 30 85099000 -Parts 12 8509.9000 12 12 8509.9000 12 12 8509.9000 12 8510 Shavers , hair clippers and hair-removing 85.10 85.10 85.10 85101000 -Shavers 30 8510.1000 30 30 8510.1000 30 30 8510.1000 30 85102000 -Hair clippers 30 8510.2000 30 30 8510.2000 30 30 8510.2000 30 85103000 -Hair-removing appliances 22 8510.3000 22 20 8510.3000 20 20 8510.3000 20 85109000 -Parts 24.5 8510.9000 24.5 24.5 8510.9000 24.5 24.5 8510.9000 24.5 8511 Electrical ignition or starting equipment of a 85.11 85.11 85.11 85111000 -Sparking plugs 10 8511.1000 10 10 8511.1000 10 10 8511.1000 10 

-Ignition magnetos; magneto-dynamos; 

85112010 ---For locomotives, aircraft or ships 5 8511.2010 5 5 8511.2010 5 5 8511.2010 5 85112090 ---Other 10 8511.2090 10 10 8511.2090 10 10 8511.2090 10 

-Distributors; ignition coils:

85113010 ---For locomotives, aircraft or ships 5 8511.3010 5 5 8511.3010 5 5 8511.3010 5 85113090 ---Other 8.4 8511.3090 8.4 8.4 8511.3090 8.4 8.4 8511.3090 8.4 

-Starter motors and dual purpose starter85114010 ---For locomotives, aircraft or ships 5 8511.4010 5 5 8511.4010 5 5 8511.4010 5 ---Other:

85114091 ----Srarter moters of an output of 8.4 8511.4091 8.4 8.4 8511.4091 8.4 8.4 8511.4091 8.4 85114099 ----Other 8.4 8511.4099 8.4 8.4 8511.4099 8.4 8.4 8511.4099 8.4 

-Other generators:

85115010 ---For locomotives, aircraft or ships 5 8511.5010 5 5 8511.5010 5 5 8511.5010 5 85115090 ---Other 8.4 8511.5090 8.4 8.4 8511.5090 8.4 8.4 8511.5090 8.4 85118000 -Other equipment 8.4 8511.8000 8.4 8.4 8511.8000 8.4 8.4 8511.8000 8.4 

-Parts:

85119010 ---Of the equipment of heading No.85.11 4.5 8511.9010 4.5 4.5 8511.9010 4.5 4.5 8511.9010 4.5 85119090 ---Other 5 8511.9090 5 5 8511.9090 5 5 8511.9090 5 8512 Electrical lighting or signaling equipment 85.12 85.12 85.12 85121000 -Lighting or visual signaling equipment of a 10.5 8512.1000 10.5 10.5 8512.1000 10.5 10.5 8512.1000 10.5 

-Other Lighting or visual signaling 

85122010 --- Lighting attachment for motor vehicles 12 8512.2010 12 10 8512.2010 10 10 8512.2010 10 85122090 --- Other 12 8512.2090 12 10 8512.2090 10 10 8512.2090 10 85123000 -Sound signaling equipment 10 10 10 

8512.3011 12 8512.3011 10 8512.3011 10 8512.3019 12 8512.3019 10 8512.3019 10 8512.3090 12 8512.3090 10 8512.3090 10 

85124000 -Windscreen wipers, defrosters and 10 8512.4000 10 10 8512.4000 10 10 8512.4000 10 85129000 -Parts 8 8512.9000 8 8 8512.9000 8 8 8512.9000 8 8513 Portable electric lamps designed to function 85.13 85.13 85.13 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Lamps:

85131010 ---Portable electric torches designed to 17 8513.1010 17 15 8513.1010 15 15 8513.1010 15 85131090 ---Other 17.5 8513.1090 17.5 17.5 8513.1090 17.5 17.5 8513.1090 17.5 

-Parts:

85139010 ---Of the torches of subheading 15 8513.9010 14 15 8513.9010 14 15 8513.9010 14 85139090 ---Other 14 8513.9090 14 14 8513.9090 14 14 8513.9090 14 8514 Industrial or laboratory electric (including 85.14 85.14 85.14 

-Resistance heated furnaces and ovens:

85141010 ---Furnaces for heat treatment,atmosphere 3.6 8514.1010 3.6 0 8514.1010 0 0 8514.1010 0 85141010 Resistance heated furnaces and ovens for 0 0 0 85141090 ---Other 3.6 8514.1090 3.6 0 8514.1090 0 0 8514.1090 0 85141090 Resistance heated furnaces and ovens for 0 0 0 85142000 -Induction or dielectric furnaces and ovens 3.6 8514.2000 3.6 0 8514.2000 0 0 8514.2000 0 

8514.2000 10 0 8514.2000 10 0 8514.2000 90 0 8514.2000 90 0 

85142000 Inductance or dielectric furnaces and ovens 0 0 0 85143000 -Other furnaces and ovens 0 8514.3000 3.6 0 8514.3000 0 0 8514.3000 0 85143000 Apparatus for rapid heating of 0 0 0 

8514.3000 10 2.3

8514.3000 20 0 8514.3000 20 0 8514.3000 30 0 8514.3000 30 0 8514.3000 40 0 8514.3000 40 0 

8514.3000 90 3.6 8514.3000 90 0 8514.3000 90 0 

85144000 -Other induction or dielectric heating 10 8514.4000 10 10 8514.4000 10 10 8514.4000 10 

8514.4000 10 10 8514.4000 10 10 8514.4000 10 108514.4000 90 10 8514.4000 90 10 8514.4000 90 10 

-Parts:

85149010 ---Of steel making eletric furnaces 8 8514.9010 8 8 8514.9010 8 8 8514.9010 8 85149090 ---Other 0 8514.9090 0 0 8514.9090 0 0 8514.9090 0 85149090 Parts of apparatus for rapid heating of 0 0 0 8515 Electric (including electrically heated gas), 85.15 85.15 85.15 

-Brazing or soldering machines and 

85151100 --Soldering irons and guns 10 8515.1100 10 10 8515.1100 10 10 8515.1100 10 85151900 --Other 10 8515.1900 10 10 8515.1900 10 10 8515.1900 10 

-Machines and apparatus for resistance --Fully or partly automatic:

85152110 ---Aligning tube welding machines 10 8515.2110 10 10 8515.2110 10 10 8515.2110 10 85152190 ---Other 10 8515.2190 10 10 8515.2190 10 10 8515.2190 10 85152900 --Other 10 8515.2900 10 10 8515.2900 10 10 8515.2900 10 

-Machines and apparatus for arc (including --Fully or partly automatic

85153110 ---Spiralling tube welding machines: 10 8515.3110 10 10 8515.3110 10 10 8515.3110 10 85153190 ---Other 10 8515.3190 10 10 8515.3190 10 10 8515.3190 10 85153900 --Other 10 8515.3900 10 10 8515.3900 10 10 8515.3900 10 85158000 -Other machines and apparatus 8 8515.8000 8 8 8515.8000 8 8 8515.8000 8 

8515.8000 10 8 8515.8000 90 8 

85159000 -Parts 6 8515.9000 6 6 8515.9000 6 6 8515.9000 6 8516 Electric instantaneous or storage water 8516 85.16 85.16 85161000 -Electric instantaneous or storage water 18.3 8516.1000 18.3 14.2 8516.1000 14.2 10 8516.1000 10 

-Electric space heating apparatus and 

85162100 --Storage heating radiators 35 8516.2100 35 35 8516.2100 35 35 8516.2100 35 

--Other:

85162910 ---Electric soil heating apparatus 12 8516.2910 12 10 8516.2910 10 10 8516.2910 10 85162990 ---Other 18.3 8516.2990 18.3 14.2 8516.2990 14.2 10 8516.2990 10 

-Electro-thermic hair-dressing or hand85163100 --Hair dryers 15 8516.3100 15 10 8516.3100 10 10 8516.3100 10 

85163200 --Other hair-dressing apparatus 35 8516.3200 35 35 8516.3200 35 35 8516.3200 35 85163300 --Hand-drying apparatus 35 8516.3300 35 35 8516.3300 35 35 8516.3300 35 85164000 -Electric smoothing irons 35 8516.4000 35 35 8516.4000 35 35 8516.4000 35 85165000 -Microwave ovens 21.7 8516.5000 21.7 18.3 8516.5000 18.3 15 8516.5000 15 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other ovens; cookers, cooking plates, 

85166010 ---Electromagnetic ovens 21.7 8516.6010 21.7 18.3 8516.6010 18.3 15 8516.6010 15 85166030 ---Electric rice cookers 21.7 8516.6030 21.7 18.3 8516.6030 18.3 15 8516.6030 15 85166040 ---Electric frying pans 21.7 8516.6040 21.7 18.3 8516.6040 18.3 15 8516.6040 15 85166090 ---Other 21.7 8516.6090 21.7 18.3 8516.6090 18.3 15 8516.6090 15 

-Other electro-thermic appliances:

85167100 --Coffee or tea makers 35 8516.7100 32 35 8516.7100 32 35 8516.7100 32 

85167200 --Toasters 35 8516.7200 32 35 8516.7200 32 35 8516.7200 32 85167900 --Other 35 8516.7900 32 35 8516.7900 32 35 

8516.7910 32 8516.7990 32 

85168000 -Electric heating resistors 10 8516.8000 10 10 8516.8000 10 10 8516.8000 10 

-Parts:

85169010 ---Of apparatus of subheading 8 8516.9010 8 8 8516.9010 8 8 8516.9010 8 85169090 ---Other 14.6 8516.9090 14.6 12 8516.9090 12 12 8516.9090 12 8517 Electrical apparatus for line telephony or 85.17 85.17 85.17 

-Telephone sets; videophones:

85171100 --Line telephone sets with cordless 3.6 8517.1100 3.6 0 8517.1100 0 0 8517.1100 0 

--Other:

85171910 ---Videophones 3.6 8517.1910 3.6 0 8517.1910 0 0 8517.1910 0 85171990 ---Other 3.6 8517.1990 3.6 0 8517.1990 0 0 8517.1990 0 

-Facsimile machines and teleprinters:

85172100 --Facsimile machines 0 8517.2100 0 0 8517.2100 0 0 8517.2100 0 85172200 --Telepinters 0 8517.2200 0 0 8517.2200 0 0 8517.2200 0 

-Telephonic or telegraphic switching ---Digital program-controlled switching 

85173011 ---- Public telephonic switching systems with 0 8517.3011 0 0 8517.3011 0 0 8517.3011 0 85173013 ---- Mobile communication switching 0 8517.3013 0 0 8517.3013 0 0 8517.3013 0 85173019 ----Other telephonic switching systems 0 8517.3019 0 0 8517.3019 0 0 8517.3019 0 

--- Other:

85173091 ---- Anological mobile communication 0 8517.3091 0 0 8517.3091 0 0 8517.3091 0 85173099 ---- Other 0 8517.3099 0 0 8517.3099 0 0 8517.3099 0 

-Other apparatus, for carrier-current line --- Optical communication equipment:

85175021 ---- Optical line terminal equipment and 0 8517.5021 0 0 8517.5021 0 0 8517.5021 0 85175022 ---- Optical transmission equipments for 0 8517.5022 0 0 8517.5022 0 0 8517.5022 0 85175029 ---- Other 0 8517.5029 0 0 8517.5029 0 0 8517.5029 0 

--- Other apparatus for digital line systems:

85175031 ---- Communiction network synchronizing 0 8517.5031 0 0 8517.5031 0 0 8517.5031 0 85175032 ---- Ethernet exchanger 0 8517.5032 0 0 8517.5032 0 0 8517.5032 0 85175033 ---- IP telephone signal converters 0 8517.5033 0 0 8517.5033 0 0 8517.5033 0 85175034 ---- Network concentrators 0 0 0 85175035 ----Network path-control devices 0 0 0 85175036 ---- Moderm 0 8517.5036 0 0 8517.5036 0 0 8517.5036 0 85175039 ---- Other 0 8517.5039 0 0 8517.5039 0 0 8517.5039 0 85175090 ---Other 0 8517.5090 0 0 8517.5090 0 0 8517.5090 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

85178000 -Other apparatus 3.6 8517.8000 3.6 0 8517.8000 0 0 8517.8000 0 

-Parts:

85179010 ---Of the apparatus of subheading No. 0 8517.9010 0 0 8517.9010 0 0 8517.9010 0 85179020 ---Of the equipment of subheading No. 0 8517.9020 0 0 8517.9020 0 0 8517.9020 0 

---Of facsimile machines:

85179031 ----Thermograph recording heads 0 8517.9031 0 0 8517.9031 0 0 8517.9031 0 85179032 ----Contact image sensors 0 8517.9032 0 0 8517.9032 0 0 8517.9032 0 85179039 ----Other 0 8517.9039 0 0 8517.9039 0 0 8517.9039 0 85179090 ---Other 0 8517.9090 0 0 8517.9090 0 0 8517.9090 0 8518 Microphones and stands therefor; loud; 85.18 85.18 85.18 85181000 -Microphones and stands therefor 10 8518.1000 10 10 *8518.1000 10 10 *8518.1000 85181000 Microphones having a frequency range of 0 0 0 

8518.1000 10 0 8518.1000 10 0 8518.1000 10 08518.1000 90 10 8518.1000 90 10 8518.1000 90 10 

-Loudspeakers, whether or not mounted in 

85182100 --Single loudspeakers, mounted in their 10 8518.2100 10 10 8518.2100 10 10 8518.2100 10 85182200 --Multiple loudspeakers, mounted in the 10 8518.2200 10 10 8518.2200 10 10 8518.2200 10 85182900 --Other 0 8518.2900 0 0 8518.2900 0 0 8518.2900 0 85182900 Loudspeakers, without housing, having a 0 0 0 85183000 -Headphones, earphones and combined 0 8518.3000 0 0 8518.3000 0 0 8518.3000 0 85183000 Line telephone handsets 0 0 0 85184000 -Audio-frequency electric amplifiers 12 8518.4000 12 12 *8518.4000 12 12 *8518.4000 85184000 Electric amplifiers when used as repeaters 0 0 0 

8518.4000 10 0 8518.4000 10 0 8518.4000 10 08518.4000 90 12 8518.4000 90 12 8518.4000 90 12 

85185000 -Electric sound amplifier sets 10 8518.5000 10 10 8518.5000 10 10 8518.5000 10 85189000 -Parts 10.5 8518.9000 10.5 10.5 *8518.9000 10.5 10.5 *8518.9000 85189000 Parts of electric amplifiers when used as 0 0 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8518.9000 10 0 8518.9000 10 0 8518.9000 10 08518.9000 90 10.5 8518.9000 90 10.5 8518.9000 90 10.5 

8519 Turntables (record-decks), record-players, 85.19 85.19 85.19 85191000 -Coin- or disc-operated record-players 30 8519.1000 30 30 8519.1000 30 30 8519.1000 30 

-Other record-players:

85192100 --Without loudspeaker 30 8519.2100 30 30 8519.2100 30 30 8519.2100 30 85192900 --Other 30 8519.2900 30 30 8519.2900 30 30 8519.2900 30 

-Turntables (record-decks):

85193100 --With automatic record changing 30 8519.3100 30 30 8519.3100 30 30 8519.3100 30 85193900 --Other 30 8519.3900 30 30 8519.3900 30 30 8519.3900 30 85194000 -Transcribing machines 20 8519.4000 20 20 8519.4000 20 20 8519.4000 20 

-Other sound reproducing apparatus:

85199200 --Pocket-size cassette-players 23 8519.9200 23 20 8519.9200 20 17 8519.9200 17 85199300 --Other, cassette-type 23 8519.9300 23 20 8519.9300 20 20 8519.9300 20 

--Other:

85199910 ---Compact disc players 30 8519.9910 30 30 8519.9910 30 30 8519.9910 30 85199990 ---Other 22 8519.9990 22 20 8519.9990 20 20 8519.9990 20 8520 Magnetic tape recorders and other sound 85.20 85.20 85.2085201000 -Dictating machines not capable of 25 8520.1000 25 25 8520.1000 25 25 8520.1000 25 85202000 -Telephone answering machines 10 8520.2000 10 5 8520.2000 5 0 8520.2000 0 

-Other magnetic tape recorders --Digital audio type:

85203210 ---Cassette-type 30 8520.3210 30 30 8520.3210 30 30 8520.3210 30 85203290 ---Other 25 8520.3290 25 25 8520.3290 25 25 8520.3290 25 85203300 --Other, cassette-type 30 8520.3300 30 30 8520.3300 30 30 8520.3300 30 

--Other:

85203910 ---Open-reel recorders 25 8520.3910 25 25 8520.3910 25 25 8520.3910 25 85203990 ---Other 23 8520.3990 23 20 8520.3990 20 20 8520.3990 20 85209000 -Other 23 8520.9000 23 20 8520.9000 20 20 

8520.9000 10 23 8520.9000 10 208520.9000 90 23 8520.9000 90 20

8520.9010 208520.9090 208520.9090 10 208520.9090 90 20

8521 Video recording or reproducing apparatus, 85.21 85.21 85.21 

-Magnetic tape-type:---Video tape recorders:

85211011 ---- Broadcast quality 33 8521.1011 * * 30 8521.1011 * * 30 8521.1011 * * 85211019 ---- Other 33 8521.1019 * * 30 8521.1019 * * 30 8521.1019 * * 85211020 ---Video tape reproducers 33 8521.1020 * * 30 8521.1020 * * 30 8521.1020 * * 

-Other:

85219010 ---Laser video compact disk player 20 23.3 20 

8521.9011 26.7 8521.9011 23.3 8521.9011 20 8521.9011 10 26.7 8521.9011 10 23.3 8521.9011 10 20 8521.9011 90 26.7 8521.9011 90 23.3 8521.9011 90 20 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8521.9012 26.7 8521.9012 23.3 8521.9012 20 8521.9012 10 26.7 8521.9012 10 23.3 8521.9012 10 20 8521.9012 90 26.7 8521.9012 90 23.3 8521.9012 90 20 8521.9019 26.7 8521.9019 23.3 8521.9019 20 8521.9019 10 26.7 8521.9019 10 23.3 8521.9019 10 20 8521.9019 90 26.7 8521.9019 90 23.3 8521.9019 90 20 

85219090 ---Other 26.7 8521.9090 26.7 23.3 8521.9090 23.3 20 8521.9090 20 

8521.9090 10 26.7 8521.9090 10 23.3 8521.9090 10 20 8521.9090 90 26.7 8521.9090 90 23.3 8521.9090 90 20 

8522 Parts and accessories suitable for use 85.22 85.22 85.22 85221000 -Pick-up cartridges 35 8522.1000 35 35 8522.1000 35 35 8522.1000 35 

-Other:

85229010 ---Of turntables(record decks) or record- 27 8522.9010 27 25 8522.9010 25 25 8522.9010 25 

---Of cassette magnetic tape recorders or 

85229021 ----Transport mechanisms, whether or not 27 8522.9021 27 25 8522.9021 25 25 8522.9021 25 85229022 ----Magnetic heads 27 8522.9022 27 25 8522.9022 25 25 8522.9022 25 85229023 ----Parts of magnetic heads 23 8522.9023 23 20 8522.9023 20 20 8522.9023 20 85229029 ----Other 30 8522.9029 30 30 8522.9029 30 30 8522.9029 30 85229030 ---Of video recording or reproducing 30 30 30 

8522.9031 30 8522.9031 30 8522.9031 30 8522.9031 10 30 8522.9031 10 30 8522.9031 10 308522.9031 90 30 8522.9031 90 30 8522.9031 90 30 8522.9039 30 8522.9039 30 8522.9039 30 

8522.9039 10 30 8522.9039 10 308522.9039 20 30 8522.9039 20 308522.9039 90 30 8522.9039 90 30

85229090 ---Other 20 8522.9090 20 20 8522.9090 20 20 8522.9090 20 8523 Prepared unrecorded media for sound 85.23 85.23 85.23 

-Magnetic tapes:

85231100 --Of a width not exceeding 4 mm 10 8523.1100 10 5 8523.1100 5 0 8523.1100 0 85231200 --Of a width exceeding 4 mm but not 11.7 8523.1200 11.7 5.8 8523.1200 5.8 0 8523.1200 0 

--Of a width exceeding 6.5 mm:

85231310 ---For the machines of heading No.84.71 0 8523.1310 0 0 8523.1310 0 0 8523.1310 0 85231320 ---Sound-recording tapes 11.7 8523.1320 11.7 5.8 8523.1320 5.8 0 8523.1320 0 85231330 ---Video tapes 11.7 8523.1330 11.7 5.8 8523.1330 5.8 0 8523.1330 0 85231390 ---Other 10 8523.1390 10 5 8523.1390 5 0 8523.1390 0 

-Magnetic discs:

85232010 ---For the machines of heading No.84.71 0 8523.2010 0 0 8523.2010 0 0 8523.2010 0 85232090 ---Other 8.3 8523.2090 8.3 4.2 8523.2090 4.2 0 8523.2090 0 85233000 -Cards incorporating a magnetic stripe 17.5 8523.3000 17.5 17.5 8523.3000 17.5 17.5 8523.3000 17.5 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

85239000 -Other 8.3 8523.9000 8.3 4.2 8523.9000 4.2 0 8523.9000 0 8524 Records, tapes and other recorded media 8524 85.24 85.24

-Gramophone records:

85241010 ---For educational use 0 8524.1010 0 0 8524.1010 0 0 8524.1010 0 85241090 ---Other 15 8524.1090 15 15 8524.1090 15 15 8524.1090 15 

-Discs for laser reading:

85243100 --For reproducing phenomena other than 0 8524.3100 0 0 8524.3100 0 0 8524.3100 0 

--For reproducing sound only:

85243210 ---For educational use 0 8524.3210 0 0 8524.3210 0 0 8524.3210 0 85243290 ---Other 10 8524.3290 10 10 8524.3290 10 10 8524.3290 10 

--Other:

85243910 ---For educational use 0 8524.3910 0 0 8524.3910 0 0 8524.3910 0 85243920 ---For the machines of heading No.84.71 0 8524.3920 0 0 8524.3920 0 0 8524.3920 0 85243990 --Other 0 8524.3990 0 0 8524.3990 0 0 8524.3990 0 85243990 Other : for reproducing representations of 0 0 0 

-Magnetic tapes for reproducing 

85244010 ---For educational use 0 8524.4010 0 0 8524.4010 0 0 8524.4010 0 

---Other:

85244091 ----Of a width not exceeding 6.5 mm: 0 8524.4091 0 0 8524.4091 0 0 8524.4091 0 85244099 ----Other 0 8524.4099 0 0 8524.4099 0 0 8524.4099 0 

-Other magnetic tapes:--Of a width not exceeding 4mm:

85245110 ---For educational use 0 8524.5110 0 0 8524.5110 0 0 8524.5110 0 85245190 ---Other 15 8524.5190 15 15 8524.5190 15 15 8524.5190 15 

--Of a width exceeding 4 mm but not 

85245210 ---For educational use 0 8524.5210 0 0 8524.5210 0 0 8524.5210 0 85245290 ---Other 10 8524.5290 10 10 8524.5290 10 10 8524.5290 10 

--Of a width exceeding 6.5 mm:

85245310 ---For educational use 0 8524.5310 0 0 8524.5310 0 0 8524.5310 0 85245390 ---Other 10 8524.5390 10 10 8524.5390 10 10 8524.5390 10 85246000 -Cards incorporating a magnetic stripe 21.7 8524.6000 21.7 18.3 8524.6000 18.3 15 8524.6000 15 

-Other:--For reproducing phenomena other than 

85249110 ---For educational use 0 8524.9110 0 0 8524.9110 0 0 8524.9110 0 85249120 ---For the machines of heading No.84.71 0 8524.9120 0 0 8524.9120 0 0 8524.9120 0 85249190 ---Other 11.7 8524.9190 11.7 5.8 8524.9190 5.8 0 8524.9190 0 

--Other:

85249910 ---For educational use 0 8524.9910 0 0 8524.9910 0 0 8524.9910 0 85249920 ---For the machines of heading No.84.71 0 8524.9920 0 0 8524.9920 0 0 8524.9920 0 85249990 ---Other 11.7 8524.9990 11.7 5.8 8524.9990 5.8 0 8524.9990 0 85249990 Other : for reproducing representations of 0 5.8 0 8525 Transmission apparatus for radio- 85.25 85.25 85.25 

-Transmission apparatus:

85251010 ---For broadcast television 0 8525.1010 0 0 8525.1010 0 0 8525.1010 0 85251090 ---Other 0 8525.1090 0 0 8525.1090 0 0 8525.1090 0 

-Transmission apparatus incorporating ---Satellite earth station:

85252011 ----For television 0 8525.2011 0 0 8525.2011 0 0 8525.2011 0 85252019 ----Other 0 8525.2019 0 0 8525.2019 0 0 8525.2019 0 

---Mobile communication equipment:

85252022 ----Radio telephone handsets,(including 0 85252022 0 0 8525.2022 0 0 8525.2022 0 

85252022 10 0

8525.2022 11 0 8525.2022 11 0

85252022 20 0

8525.2022 19 0 8525.2022 19 08525.2022 21 0 8525.2022 21 08525.2022 29 0 8525.2022 29 0

85252022 90 0 8525.2022 90 0 8525.2022 90 0

85252023 ----Walkie-talkie 0 8525.2023 0 0 8525.2023 0 0 8525.2023 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

85252029 ----Other 0 8525.2029 0 0 8525.2029 0 0 8525.2029 0 

---Other:

85252091 ----For broadcast television 0 8525.2091 0 0 8525.2091 0 0 8525.2091 0 85252092 ----Mobile communication base station 0 8525.2092 0 0 8525.2092 0 0 8525.2092 0 

8525.2092 10 0 8525.2092 10 0 8525.2092 10 08525.2092 20 0 8525.2092 20 0 8525.2092 20 0

8525.2092 30 0 8525.2092 30 0

8525.2092 90 0 8525.2092 90 0 8525.2092 90 0

85252093 ---- Wireless subscriber communicating 0 8525.2093 0 0 8525.2093 0 0 8525.2093 0 85252099 ----Other 0 8525.2099 0 0 8525.2099 0 0 8525.2099 0 

-Television cameras:

85253010 ---For special purposes 10 8525.3010 10 10 8525.3010 10 10 8525.3010 10 

8525.3010 10 10 8525.3010 10 108525.3010 90 10 8525.3010 90 10

---Other:

85253091 ---- Broadcasting machine 35 8525.3091 35 35 8525.3091 * * 35 8525.3091 * * 85253099 ---- Other 35 8525.3099 35 35 8525.3099 * * 35 8525.3099 * * 

8525.3099 10 * *

8525.3099 20 * *

8525.3099 90 * * 8525.3099 90 * *

-Still image video camera and other video 

85254010 ---For special purposes 0 8525.4010 0 0 8525.4010 0 0 8525.4010 0 85254020 ---Household video camera recorders 0 7.5 0 85254030 --- With digital image storage 0 10 0 

8525.4041 15 8525.4041 * * 8525.4041 * *8525.4042 15 8525.4042 7.5 8525.4042 08525.4049 15 8525.4049 * * 8525.4049 * *8525.4050 20 8525.4050 * *

8525.4051 * *8525.4059 * *

85254090 ---Other 0 7.5 0 8526 Radar apparatus, radio navigational aid 85.26 85.26 85.26 

-Radar apparatus:

85261010 ---For navigational aid 2 8526.1010 2 2 8526.1010 2 2 8526.1010 2 

8526.1010 10 2 8526.1010 10 2 8526.1010 90 2 8526.1010 90 2 

85261090 ---Other 5 8526.1090 5 5 8526.1090 5 5 8526.1090 5 

8526.1090 10 5 8526.1090 11 5 8526.1090 11 5 

8526.1090 19 5 8526.1090 19 5

8526.1090 90 5 8526.1090 91 5 8526.1090 91 5 

8526.1090 99 5 8526.1090 99 5 

-Other:--Radio navigational aid apparatus:

85269110 --- For motor vehicles 2 8526.9110 2 2 8526.9110 2 2 8526.9110 2 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

85269190 --- Other 2 8526.9190 2 2 8526.9190 2 2 8526.9190 2 

8526.9190 10 2 8526.9190 90 2 

85269200 --Radio remote control apparatus 5 8526.9200 5 5 8526.9200 5 5 8526.9200 5 8527 Reception apparatus for radio-telephony, 85.27 85.27 85.27 

-Radio-broadcast receivers capable of 

85271200 --Pocket-size radio cassette-players 20 8527.1200 20 20 8527.1200 20 20 8527.1200 20 85271300 --Other apparatus combined with sound 18 8527.1300 18 15 8527.1300 15 15 8527.1300 15 85271900 --Other 18 8527.1900 18 15 8527.1900 15 15 8527.1900 15 

-Radio-broadcast receivers not capable of 

85272100 --Combined with sound recording or 18 8527.2100 18 15 8527.2100 15 15 8527.2100 15 85272900 --Other 18 8527.2900 18 15 8527.2900 15 15 8527.2900 15 

-Other radio-broadcast receivers, including 

85273100 --Combined with sound recording or 18 8527.3100 18 15 8527.3100 15 15 8527.3100 15 85273200 --Not combined with sound recording or 18 8527.3200 18 15 8527.3200 15 15 8527.3200 15 85273900 --Other 30 8527.3900 27 30 8527.3900 27 30 8527.3900 27 

-Other apparatus:

85279010 ---Radio paging receivers 4 8527.9010 4 0 8527.9010 0 0 8527.9010 0 85279090 ---Other 9 8527.9090 9 9 *8527.9090 9 9 *8527.9090 85279090 Portable receivers for calling, alerting or 0 0 0 

85279090 10 0 8527.9090 10 0 8527.9090 10 085279090 90 9 8527.9090 90 9 8527.9090 90 9

8528 Reception apparatus for television , whether 85.28 85.28 85.28 

-Reception apparatus for television, --Colour:

85281210 ---Satellite television receivers 30 8528.1210 30 30 8528.1210 30 30 8528.1210 30 

8528.1221 30 8528.1221 30 8528.1221 308528.1222 30 8528.1222 30 8528.1222 308528.1223 33 8528.1223 30 8528.1223 308528.1224 33 8528.1224 30 8528.1224 308528.1238 33 8528.1238 30 8528.1238 308528.1239 30 8528.1239 30 8528.1239 308528.1248 33 8528.1248 30 8528.1248 308528.1249 30 8528.1249 30 8528.1249 308528.1290 30 8528.1290 30 8528.1290 30

---Other:

85281291 ----With a diagonal measurement of the 30 30 30 85281292 ----With a diagonal measurement of the 30 30 30 85281293 ----With a diagonal measurement of the 30 30 30 

--Black and white or other monochrome:

85281310 ---With a diagonal measurement of the 15 8528.1310 15 15 8528.1310 15 15 8528.1310 15 85281320 ---With a diagonal measurement of the 15 8528.1320 15 15 8528.1320 15 15 8528.1320 15 85281330 ---With a diagonal measurement of the 15 8528.1330 15 15 8528.1330 15 15 8528.1330 15 85281340 ---With a diagonal measurement of the 15 8528.1340 15 15 8528.1340 15 15 8528.1340 15 

-Video monitors:

85282100 --Colour 30 8528.2100 30 30 8528.2100 30 30 8528.2100 30 85282200 --Black and white or other monochrome 22.2 8528.2200 22.2 19 8528.2200 19 19 8528.2200 19 

-Video projectors:

85283010 ---Colour 30 8528.3010 30 30 8528.3010 30 30 8528.3010 30 85283020 ---Black and white or other monochrome 15 8528.3020 15 15 8528.3020 15 15 8528.3020 15 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8529 Parts suitable for use solely or principally 85.29 85.29 85.29 

-Aerials and aerial reflectors of all kinds; 

85291010 ---For radar apparatus and radio 1.5 8529.1010 1.5 1.5 8529.1010 1.5 1.5 8529.1010 1.5 85291020 ---For radio-broadcast receivers and their 0 8529.1020 0 0 8529.1020 0 0 8529.1020 0 85291090 ---Other 4.6 8529.1090 4.6 2 *8529.1090 2 2 *8529.1090 85291090 Aerials or antennae of a kind used with 0 0 0 

8529.1090 10 0 8529.1090 10 0 8529.1090 10 08529.1090 20 0 8529.1090 20 2

8529.1090 21 2 8529.1090 29 2 

8529.1090 90 4.6 8529.1090 90 2 8529.1090 90 2 

-Other:

85299010 ---Of television transmission or translation 0 8529.9010 0 0 8529.9010 0 0 8529.9010 0 

8529.9010 11 0 8529.9010 12 0 8529.9010 13 0 8529.9010 14 0 8529.9010 90 0 

85299020 ---Of radio telephone handsets 0 8529.9020 0 0 8529.9020 0 0 8529.9020 0 85299030 ---Of walkie-talkie 8 8529.9030 8 8 8529.9030 8 8 8529.9030 8 

---Of television cameras:

85299041 ----Of special purpose cameras 8 8529.9041 8 8 8529.9041 8 8 8529.9041 8 

8529.9042 12 8529.9042 10 128529.9042 90 12 

85299049 ----Other 12 8529.9049 12 12 8529.9049 12 12 8529.9049 12 

8529.9049 10 12 8529.9049 10 12 8529.9049 10 12

8529.9049 20 12 8529.9049 20 128529.9049 30 12 8529.9049 30 12

8529.9049 40 12

8529.9049 90 12 8529.9049 90 12 8529.9049 90 12

85299050 ---Of radar apparatus and radio navigational 1.5 8529.9050 1.5 1.5 8529.9050 1.5 1.5 8529.9050 1.5 85299060 ---Of radio-broadcast receivers and their 15 8529.9060 15 15 8529.9060 15 15 8529.9060 15 85299070 ---Of radio paging receivers 0 8529.9070 0 0 8529.9070 0 0 8529.9070 0 

---Of television receivers:

85299081 ----Of colour television receivers 15 8529.9081 15 15 8529.9081 15 15 8529.9081 15 

8529.9081 10 15 8529.9081 10 15 8529.9081 10 158529.9081 90 15 8529.9081 90 15 8529.9081 90 15 

8529.9082 15 

85299089 ----Other 4 8529.9089 4 0 8529.9089 0 0 8529.9089 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

---Other:

8529.9090 4 8529.9090 0 8529.9090 0 8529.9090 10 0 8529.9090 10 08529.9090 21 08529.9090 22 0 8529.9090 11 0 8529.9090 29 0 8529.9090 19 0 8529.9090 90 4 8529.9090 90 0 8529.9090 90 0 

85299091 ----High frequency tuners 0 0 0 85299099 ----Other 0 0 0 85299099 Parts of transmission apparatus other than 0 0 0 8530 Electrical signaling, safety or traffic control 85.30 85.30 85.30 85301000 -Equipment for railways or tramways 10 8530.1000 10 10 8530.1000 10 10 8530.1000 10 85308000 -Other equipment 8 8530.8000 8 8 8530.8000 8 8 8530.8000 8 85309000 -Parts 8 8530.9000 8 8 8530.9000 8 8 8530.9000 8 8531 Electric sound or visual signaling apparatus 85.31 85.31 85.31 

-Burglar or fire alarms and similar 

85311010 --- Burglar alarm for motor vehicles 10 8531.1010 10 10 8531.1010 10 10 8531.1010 10 85311090 --- Other 10 8531.1090 10 10 8531.1090 10 10 8531.1090 10 85312000 -Indicator panels incorporating Liquid 4 8531.2000 4 0 8531.2000 0 0 8531.2000 0 

-Other apparatus:

85318010 ---Buzzers 15 8531.8010 15 15 8531.8010 15 15 8531.8010 15 

8531.8010 10 15 8531.8010 10 158531.8010 90 15 8531.8010 90 15 

85318090 ---Other 12 8531.8090 12 10 8531.8090 10 10 8531.8090 10 

-Parts:

85319010 ---Of burglar or fire alarms and similar 0 8531.9010 0 0 8531.9010 0 0 8531.9010 0 85319090 ---Other 0 8531.9090 0 0 8531.9090 0 0 8531.9090 0 85319090 Parts of apparatus of subheading 8531 20; 0 0 0 8532 Electrical capacitors, fixed, variable or 85.32 85.32 85.32 85321000 -Fixed capacitors designed for use in 50/60 0 8532.1000 0 0 8532.1000 0 0 8532.1000 0 

-Other fixed capacitors:--Tantalum:

85322110 ---Laminate 0 8532.2110 0 0 8532.2110 0 0 8532.2110 0 85322190 ---Other 0 8532.2190 0 0 8532.2190 0 0 8532.2190 0 85322200 --Aluminium electrolytic 0 8532.2200 0 0 8532.2200 0 0 8532.2200 0 85322300 --Ceramic dielectric, single layer 0 8532.2300 0 0 8532.2300 0 0 8532.2300 0 

--Ceramic dielectric, multilayer:

85322410 ---Laminate 0 8532.2410 0 0 8532.2410 0 0 8532.2410 0 85322490 ---Other 0 8532.2490 0 0 8532.2490 0 0 8532.2490 0 

--Dielectric of paper or plastics:

85322510 ---Laminate 0 8532.2510 0 0 8532.2510 0 0 8532.2510 0 85322590 ---Other 0 8532.2590 0 0 8532.2590 0 0 8532.2590 0 85322900 --Other 0 8532.2900 0 0 8532.2900 0 0 8532.2900 0 85323000 -Variable or adjustable (pre-set) capacitors 0 8532.3000 0 0 8532.3000 0 0 8532.3000 0 

-Parts:

85329010 ---Of the capacitors of subheading 0 8532.9010 0 0 8532.9010 0 0 8532.9010 0 85329090 ---Other 0 8532.9090 0 0 8532.9090 0 0 8532.9090 0 8533 Electrical resistors (including rheostats and 85.33 85.33 85.33 85331000 -Fixed carbon resistors, composition or film 0 8533.1000 0 0 8533.1000 0 0 8533.1000 0 

-Other fixed resistors:--For a power handling capacity not 

85332110 ---Laminate 0 8533.2110 0 0 8533.2110 0 0 8533.2110 0 85332190 ---Other 0 8533.2190 0 0 8533.2190 0 0 8533.2190 0 85332900 --Other 0 8533.2900 0 0 8533.2900 0 0 8533.2900 0 

-Wire wound variable resistors, including 

85333100 --For a power handling capacity not 0 8533.3100 0 0 8533.3100 0 0 8533.3100 0 85333900 --Other 0 8533.3900 0 0 8533.3900 0 0 8533.3900 0 85334000 -Other variable resistors, including 0 8533.4000 0 0 8533.4000 0 0 8533.4000 0 85339000 -Parts 0 8533.9000 0 0 8533.9000 0 0 8533.9000 0 8534 Printed circuits: 85.34 85.34 85.34 85340010 ---Of more than 4 layers 0 8534.0010 0 0 8534.0010 0 0 8534.0010 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

85340090 ---Other 0 8534.0090 0 0 8534.0090 0 0 8534.0090 0 8535 Electrical apparatus for switching or 85.35 85.35 85.35 85351000 -Fuses 14 8535.1000 14 14 8535.1000 14 14 8535.1000 14 

-Automatic circuit breakers:

85352100 --For a voltage of less than 72.5 kV 14 8535.2100 14 14 8535.2100 14 14 8535.2100 14 85352900 --Other 12.4 8535.2900 12.4 10 8535.2900 10 10 8535.2900 10 

8535.2900 10 12.4 8535.2900 10 10 8535.2900 10 10 8535.2900 90 12.4 8535.2900 90 10 8535.2900 90 10 

85353000 -Isolating switches and make-and-break 10 8535.3000 10 10 8535.3000 10 10 8535.3000 10 85354000 -Lightning arresters, voltage limiters and 18 8535.4000 18 18 8535.4000 18 18 8535.4000 18 85359000 -Other 10 8535.9000 10 10 8535.9000 10 10 8535.9000 10 

8535.9000 10 10 8535.9000 20 10 8535.9000 90 10 

8536 Electrical apparatus for switching or 85.36 85.36 85.36 85361000 -Fuses 10 8536.1000 10 10 8536.1000 10 10 8536.1000 10 85362000 -Automatic circuit breakers 9 8536.2000 9 9 8536.2000 9 9 8536.2000 9 85363000 -Other apparatus for protecting electrical 9 8536.3000 9 9 8536.3000 9 9 8536.3000 9 

-Relays:

85364100 --For a voltage not exceeding 60 V 10 8536.4100 10 10 8536.4100 10 10 8536.4100 10 

8536.4100 10 10 8536.4100 10 108536.4100 90 10 8536.4100 90 10

85364900 --Other 10 8536.4900 10 10 8536.4900 10 10 8536.4900 10 85365000 -Other switches 0 8536.5000 0 0 8536.5000 0 0 8536.5000 0 85365000 Eletronic AC switches consisting of optically 0 0 0 

-Lamp-holders, plugs and sockets:

85366100 --Lamp-holders 10 8536.6100 10 10 8536.6100 10 10 8536.6100 10 85366900 --Other 0 8536.6900 0 0 8536.6900 0 0 8536.6900 0 85366900 Plugs & sockets for co-axial cables and 0 0 0 85369000 -Other apparatus 0 8536.9000 0 0 8536.9000 0 0 8536.9000 0 85369000 Connection and contact elements for wires 0 0 0 8537 Boards, panels, consoles, desks, cabinets 85.37 85.37 85.37 

-For a voltage not exceeding 1,000 V:

85371010 ---Numerical control panels 5 8537.1010 5 5 8537.1010 5 5 

8537.1010 20 58537.1010 90 5

8537.1011 5 8537.1011 10 5 8537.1011 20 58537.1011 90 5 8537.1019 5 8537.1019 10 58537.1019 90 5 

85371090 ---Other 8.4 8537.1090 8.4 8.4 8537.1090 8.4 8.4 8537.1090 8.4 

8537.1090 10 8.4 8537.1090 10 8.4 8537.1090 10 8.4 

8537.1090 21 8.4 8537.1090 22 8.4 

8537.1090 90 8.4 8537.1090 90 8.4 8537.1090 90 8.4 

-For a voltage exceeding 1,000 V:

85372010 ---Gas insulated switch gear, for a voltage 8.4 8537.2010 8.4 8.4 8537.2010 8.4 8.4 8537.2010 8.4 85372090 ---Other 8.4 8537.2090 8.4 8.4 8537.2090 8.4 8.4 8537.2090 8.4 8538 Parts suitable for use solely or principally 85.38 85.38 85.38 

-Boards, panels, consoles, desks, cabinets 

85381010 ---For the goods of subheading 8.4 8538.1010 8.4 8.4 8538.1010 8.4 8.4 8538.1010 8.4 85381090 ---Other 7 8538.1090 7 7 8538.1090 7 7 8538.1090 7 85389000 -Other 7 8538.9000 7 7 8538.9000 7 7 8538.9000 7 8539 Electric filament or discharge lamps, 85.39 85.39 85.39 85391000 -Sealed beam Lamp units 10 8539.1000 10 10 8539.1000 10 10 8539.1000 10 

-Other filament lamps, excluding ultra-violet 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--Tungsten halogen:

85392110 ---For scientific or medical uses only 8 8539.2110 8 8 8539.2110 8 8 8539.2110 8 85392120 ---For locomotives and rolling-stock, aircraft 8 8539.2120 8 8 8539.2120 8 8 8539.2120 8 85392130 ---For motor vehicles 10 8539.2130 10 10 8539.2130 10 10 8539.2130 10 85392190 ---Other 10.5 8539.2190 10.5 10.5 8539.2190 10.5 10.5 8539.2190 10.5 

--Other, of a power not exceeding 200 W 

85392210 ---For scientific or medical uses only 10.5 8539.2210 10.5 10.5 8539.2210 10.5 10.5 8539.2210 10.5 85392290 ---Other 5 8539.2290 5 5 8539.2290 5 5 8539.2290 5 

--Other:

85392910 ---For scientific or medical uses only 5 8539.2910 5 5 8539.2910 5 5 8539.2910 5 85392920 ---For locomotives and rolling-stock, air- 10.5 8539.2920 10.5 10.5 8539.2920 10.5 10.5 8539.2920 10.5 85392930 ---For motor vehicles 5 8539.2930 5 5 8539.2930 5 5 8539.2930 5 

---Other:

85392991 ----Of a voltage 12 V or less 12 8539.2991 12 12 8539.2991 12 12 8539.2991 12 85392999 ----Other 12 8539.2999 12 12 8539.2999 12 12 8539.2999 12 

-Discharge lamps, other than ultra-violet --Fluorescent, hot cathode:

85393110 ---For scientific or medical uses only 8 8539.3110 8 8 8539.3110 8 8 8539.3110 8 85393120 ---For locomotives and rolling-stock, air- 8 8539.3120 8 8 8539.3120 8 8 8539.3120 8 85393190 ---Other 8 8539.3190 8 8 8539.3190 8 8 8539.3190 8 

--Mercury or sodium vapour lamps; metal 

85393210 ---For scientific or medical use only 8 8539.3210 8 8 8539.3210 8 8 8539.3210 8 85393220 ---For locomotives and rolling-stock, aircraft 8 8539.3220 8 8 8539.3220 8 8 8539.3220 8 85393290 ---Other 8 8539.3290 8 8 8539.3290 8 8 8539.3290 8 

8539.3290 10 8 8539.3290 10 8 8539.3290 10 88539.3290 90 8 8539.3290 90 8 8539.3290 90 8 

--Other:

85393910 ---For scientific or medical uses only 8 8539.3910 8 8 8539.3910 8 8 8539.3910 8 85393920 ---For locomotives and rolling-stock, aircraft 8 8539.3920 8 8 8539.3920 8 8 8539.3920 8 85393990 ---Other 8 8539.3990 8 8 8539.3990 8 8 8539.3990 8 

-Ultra-violet or infra-red lamps; arc lamps:

85394100 --Arc-lamps 8 8539.4100 8 8 8539.4100 8 8 8539.4100 8 85394900 --Other 8 8539.4900 8 8 8539.4900 8 8 8539.4900 8 85399000 -Parts 8 8539.9000 8 8 8539.9000 8 8 8539.9000 8 8540 Thermion, cold cathode or photo-cathode 85.40 85.40 85.40 

-Cathode-ray television picture tubes, 

85401100 --Colour 12 8540.1100 12 12 8540.1100 12 12 8540.1100 12 85401200 --Black and white or other monochrome 15 8540.1200 15 15 8540.1200 15 15 8540.1200 15 

-Television camera tubes; image converters 

85402010 ---Television camera tubes 12 8540.2010 12 12 8540.2010 12 12 8540.2010 12 85402090 ---Other 8 8540.2090 8 8 8540.2090 8 8 8540.2090 8 

8540.2090 10 8 8540.2090 90 8 

85404000 -Data/graphic display tubes, colour, with a 8 8540.4000 8 8 8540.4000 8 8 8540.4000 8 85405000 -Data/graphic display tubes, black and 8 8540.5000 8 8 8540.5000 8 8 8540.5000 8 

-Other cathode-ray tubes:

85406010 ---Radar display tubes 6 8540.6010 6 6 8540.6010 6 6 8540.6010 6 85406090 ---Other 8 8540.6090 8 8 8540.6090 8 8 8540.6090 8 

-Microwave tubes (for example, 

85407100 --Magnetrons 8 8540.7100 8 8 8540.7100 8 8 8540.7100 8 85407200 --Klystrons 8 8540.7200 8 8 8540.7200 8 8 8540.7200 8 85407900 --Other 8 8540.7900 8 8 8540.7900 8 8 8540.7900 8 

-Other valves and tubes:

85408100 --Receiver or amplifier valves and tubes 8 8540.8100 8 8 8540.8100 8 8 8540.8100 8 85408900 --Other 8 8540.8900 8 8 8540.8900 8 8 8540.8900 8 

-Parts:--Of cathode-ray tubes:

85409110 ---Of television picture tubes 6 8540.9110 6 6 8540.9110 6 6 8540.9110 6 85409120 ---Of radar display tubes 5 8540.9120 5 5 8540.9120 5 5 8540.9120 5 85409190 ---Other 8 8540.9190 8 8 8540.9190 8 8 8540.9190 8 

--Other:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

85409910 ---Of television camera tubes 8 8540.9910 8 8 8540.9910 8 8 8540.9910 8 85409990 ---Other 8 8540.9990 8 8 8540.9990 8 8 8540.9990 8 8541 Diodes, transistors and similar semi- 85.41 85.41 85.41 85411000 -Diodes, other than photosensitive or light 0 8541.1000 0 0 8541.1000 0 0 8541.1000 0 

-Transistors, other than photosensitive 

85412100 --With a dissipation rate of less than 1 W 0 8541.2100 0 0 8541.2100 0 0 8541.2100 0 85412900 --Other 0 8541.2900 0 0 8541.2900 0 0 8541.2900 0 85413000 -Thyristors, diacs and triacs, other than 0 8541.3000 0 0 8541.3000 0 0 8541.3000 0 85414000 -Photosensitive semiconductor devices, 0 8541.4000 0 0 8541.4000 0 0 8541.4000 0 85415000 -Other semiconductor devices 0 8541.5000 0 0 8541.5000 0 0 8541.5000 0 85416000 -Mounted piezo-electric crystals 0 8541.6000 0 0 8541.6000 0 0 8541.6000 0 85419000 -Parts 0 8541.9000 0 0 8541.9000 0 0 8541.9000 0 8542 Electronic integrated circuits and micro 85.42 85.42 85.42 

8542.1000 0 8542.1000 0 8542.1000 0

-Monolithic digital integrated circuits:

85421200 --Cards incorporating electronic integrated 0 0 0 

--Metal oxide semiconductors (MOS 

85421310 --- Line width no more than 0.18 um 0 0 0 85421320 --- Line width exceeding 0.18um, but not 0 0 0 85421330 --- Line width exceeding 0.35 um 0 0 0 85421400 --Circuits obtained by bipolar technology 0 0 0 

--Other, including circuits obtained by a 

85421910 --- Line width no more than 0.18 um 0 0 0 85421920 --- Line width exceeding 0.18um, but not 0 0 0 85421930 --- Line width exceeding 0.35 um 0 0 0 

8542.2111 0 8542.2111 0 8542.2111 08542.2119 0 8542.2119 0 8542.2119 08542.2121 0 8542.2121 0 8542.2121 08542.2129 0 8542.2129 0 8542.2129 08542.2191 0 8542.2191 0 8542.2191 08542.2199 0 8542.2199 0 8542.2199 08542.2900 0 8542.2900 0 8542.2900 0

85423000 -Other monolithic integrated circuits 0 0 0 85424000 -Hybrid integrated circuits 0 0 0 85425000 -Electronic microassemblies 0 0 0 

8542.6000 0 8542.6000 0 8542.6000 08542.7010 0 8542.7010 0 8542.7010 08542.7090 0 8542.7090 0 8542.7090 0

85429000 -Parts 0 8542.9000 0 0 8542.9000 0 0 8542.9000 0 8543 Electrical machines and apparatus, having 85.43 85.43 85.43 

-Particle accelerators:

85431100 --Ion implanters for doing semiconductor 0 8543.1100 0 0 8543.1100 0 0 8543.1100 0 85431900 --Other 5 8543.1900 5 5 8543.1900 5 5 8543.1900 5 

8543.1900 10 5 8543.1900 10 58543.1900 20 5 8543.1900 20 5

8543.1900 90 5

-Signal generators:

85432010 ---Universal signal generators, with a 15 8543.2010 15 15 8543.2010 15 15 8543.2010 15 85432090 ---Other 8 8543.2090 8 8 8543.2090 8 8 8543.2090 8 

8543.2090 10 8 8543.2090 90 8 

85433000 -Machines and apparatus for electro- 0 8543.3000 0 0 8543.3000 0 0 8543.3000 0 

8543.3000 10 0 8543.3000 10 0 

8543.3000 20 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8543.3000 90 0 8543.3000 90 0 

85434000 -Electric fence energizers 10 8543.4000 10 10 8543.4000 10 10 8543.4000 10 

-Other machines and apparatus:

85438100 --Proximity cards and tags 0 8543.8100 0 0 8543.8100 0 0 8543.8100 0 

--Other:

85438910 --- Metal or mine detectors 0 8543.8910 0 0 8543.8910 0 0 8543.8910 0 85438920 ---High or intermediate frequency amplifiers 0 8543.8920 0 0 8543.8920 0 0 8543.8920 0 

8543.8920 10 0 8543.8920 10 0 8543.8920 10 08543.8920 90 0 8543.8920 90 0 8543.8920 90 0

85438990 ---Other 3.6 8543.8990 3.6 0 8543.8990 0 0 8543.8990 0 85438990 Electrical machines with translation or 0 0 0 

8543.8990 10 3.6 8543.8990 10 0 8543.8990 10 08543.8990 20 3.6 8543.8990 20 0 8543.8990 20 0

8543.8990 30 0 8543.8990 30 0

8543.8990 40 0

8543.8990 90 3.6 8543.8990 90 0 8543.8990 90 0

-Parts:

85439010 ---Of particle accelerators 0 8543.9010 0 0 8543.9010 0 0 8543.9010 0 

---Of signal generators:

85439021 ----Of the generators of subheading 3.6 8543.9021 3.6 0 8543.9021 0 0 8543.9021 0 85439029 ----Other 0 8543.9029 0 0 8543.9029 0 0 8543.9029 0 85439030 ---Of metal or mine detectors 0 8543.9030 0 0 8543.9030 0 0 8543.9030 0 85439040 ---Of high or intermediate frequency 0 8543.9040 0 0 8543.9040 0 0 8543.9040 0 85439090 ---Other 0 8543.9090 0 0 8543.9090 0 0 8543.9090 0 85439090 Parts of ion implanters for doping 0 0 0 8544 Insulated (including enameled or anodized) 85.44 85.44 85.44 

-Winding wire:

85441100 --Of copper 10 8544.1100 10 10 8544.1100 10 10 8544.1100 10 85441900 --Other 20 8544.1900 20 20 8544.1900 20 20 8544.1900 20 85442000 -Co-axial cable and other co-axial electric 10 8544.2000 10 10 8544.2000 10 10 8544.2000 10 

-Ignition wiring sets and other wiring sets of 

85443020 --- For motor vehicles 12 8544.3020 12 10 8544.3020 10 10 8544.3020 10 85443090 ---Other 5 8544.3090 5 5 8544.3090 5 5 8544.3090 5 

-Other electric conductors, for a voltage not --Fitted with connectors:

85444110 ---Electric cable 0 8544.4110 0 0 8544.4110 0 0 8544.4110 0 85444110 Other electric conductors, for a voltage not 0 0 0 85444190 ---Other 4 8544.4190 4 0 8544.4190 0 0 8544.4190 0 85444190 Other electric conductors, for a voltage not 0 0 0 

--Other:

85444910 ---Electric cable 0 8544.4910 0 0 8544.4910 0 0 8544.4910 0 85444910 Other electric conductors, for a voltage not 0 0 0 85444990 ---Other 7 8544.4990 7 3.5 8544.4990 3.5 0 8544.4990 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

85444990 Other electric conductors, for a voltage not 0 3.5 0 

-Other electric conductors, for a voltage --Fitted with connectors:

85445110 ---Electric cable 0 8544.5110 0 0 8544.5110 0 0 8544.5110 0 85445110 Other electric conductors, for a voltage 0 0 0 85445190 ---Other 7 8544.5190 7 3.5 8544.5190 3.5 0 8544.5190 0 85445190 Other electric conductors, for a voltage 0 3.5 0 

--Other:

85445910 ---Electric cable 6 8544.5910 6 6 8544.5910 6 6 8544.5910 6 85445990 ---Other 13.8 8544.5990 13.8 12 8544.5990 12 12 8544.5990 12 

-Other electric conductors, for a voltage ---Electric cable:

85446011 ----For a voltage exceeding 35 kV 8.4 8544.6011 8.4 8.4 8544.6011 8.4 8.4 

8544.6012 10 8544.6013 8.4 8544.6014 8.4 

85446019 ----Other 12.4 8544.6019 12.4 10 8544.6019 10 10 8544.6019 8.4 85446090 ---Other 21 8544.6090 21 21 8544.6090 21 21 8544.6090 21 85447000 -Optical fibre cables 0 8544.7000 0 0 8544.7000 0 0 8544.7000 0 8545 Carbon electrodes, carbon brushes, lamp 85.45 85.45 85.45 

-Electrodes:

85451100 --Of a kind used for furnaces 8 8545.1100 8 8 8545.1100 8 8 8545.1100 8 

8545.1100 10 8 8545.1100 10 88545.1100 90 8 8545.1100 90 8

85451900 --Other 10.5 8545.1900 10.5 10.5 8545.1900 10.5 10.5 8545.1900 10.5 85452000 -Brushes 10.5 8545.2000 10.5 10.5 8545.2000 10.5 10.5 8545.2000 10.5 85459000 -Other 10.5 8545.9000 10.5 10.5 8545.9000 10.5 10.5 8545.9000 10.5 8546 Electrical insulators of any material: 85.46 85.46 85.46 85461000 -Of glass 10.5 8546.1000 10.5 10.5 8546.1000 10.5 10.5 8546.1000 10.5 

-Of ceramics:

85462010 --- Power transmission and converting 12 8546.2010 6 12 8546.2010 6 12 8546.2010 6 85462090 --- Other 12 8546.2090 12 12 8546.2090 12 12 8546.2090 12 

8546.2090 10 128546.2090 90 12 

85469000 -Other 10 8546.9000 10 10 8546.9000 10 10 8546.9000 10 8547 Insulating fittings for electrical machines, 85.47 85.47 85.47 85471000 -Insulating fittings of ceramics 8 8547.1000 8 8 8547.1000 8 8 8547.1000 8 85472000 -Insulating fittings of plastics 8 8547.2000 8 8 8547.2000 8 8 8547.2000 8 

-Other:

85479010 ---Electrical conduit tubing and joints 10 8547.9010 10 10 8547.9010 10 10 8547.9010 10 85479090 ---Other 8 8547.9090 8 8 8547.9090 8 8 8547.9090 8 8548 Waste and scrap of primary cells, primary 85.48 85.48 85.48 85481000 -Waste and scrap of primary cells, primary 8 8548.1000 8 8 8548.1000 8 8 8548.1000 8 85489000 -Other 12 8548.9000 12 12 8548.9000 12 12 8548.9000 12 

8548.9000 10 12 8548.9000 20 12 8548.9000 90 12 

8601 Rail locomotives powered from an external 86.01 86.01 86.01 

-Powered from an external source of ---Drived by DC motors:

86011011 ----Controlled by microprocessings 3 8601.1011 3 3 8601.1011 3 3 8601.1011 3 86011019 ----Other 3 8601.1019 3 3 8601.1019 3 3 8601.1019 3 86011020 ---Drived by AC motors 3 8601.1020 3 3 8601.1020 3 3 8601.1020 3 86011090 ---Other 3 8601.1090 3 3 8601.1090 3 3 8601.1090 3 86012000 -Powered by electric accumulators 3 8601.2000 3 3 8601.2000 3 3 8601.2000 3 8602 Other rail locomotives; locomotive tenders: 86.02 86.02 86.02 

-Diesel-electric locomotives:

86021010 ---Controlled by a microprocessing 3 8602.1010 3 3 8602.1010 3 3 8602.1010 3 86021090 ---Other 3 8602.1090 3 3 8602.1090 3 3 8602.1090 3 86029000 -Other 3 8602.9000 3 3 8602.9000 3 3 8602.9000 3 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8603 Self-propelled railway or tramway coaches, 86.03 86.03 86.03 86031000 -Powered from an external source of 3 8603.1000 3 3 8603.1000 3 3 8603.1000 3 86039000 -Other 3 8603.9000 3 3 8603.9000 3 3 8603.9000 3 8604 Railway or tramway maintenance or service 86.04 86.04 86.04 

---Testing coaches and track inspection 

86040011 ---Inspection vehicles for tunnel clearance 3 8604.0011 3 3 8604.0011 3 3 8604.0011 3 86040012 ---Sanding vehicles for on-line rails 3 8604.0012 3 3 8604.0012 3 3 8604.0012 3 86040019 ---Other 5 8604.0019 5 5 8604.0019 5 5 8604.0019 5 

---Other:

86040091 ----Installing vehicles for suspension of 5 8604.0091 5 5 8604.0091 5 5 8604.0091 5 86040099 ----Other 7 8604.0099 7 7 8604.0099 7 7 8604.0099 7 8605 Railway or tramway passenger coaches, not 86.05 86.05 86.05 86050010 ---Railway passenger coaches 5 8605.0010 5 5 8605.0010 5 5 8605.0010 5 86050090 ---Other 5 8605.0090 5 5 8605.0090 5 5 8605.0090 5 8606 Railway or tramway goods vans and 86.06 86.06 86.06 86061000 -Tank wagons and the like 5 8606.1000 5 5 8606.1000 5 5 8606.1000 5 86062000 -Insulated or refrigerated vans and wagons, 5 8606.2000 5 5 8606.2000 5 5 8606.2000 5 86063000 -Self-discharging vans and wagons, other 5 8606.3000 5 5 8606.3000 5 5 8606.3000 5 

-Other:

86069100 --Covered and closed 5 8606.9100 5 5 8606.9100 5 5 8606.9100 5 86069200 --Open, with non-removable sides of a 5 8606.9200 5 5 8606.9200 5 5 8606.9200 5 86069900 --Other 5 8606.9900 5 5 8606.9900 5 5 8606.9900 5 8607 Parts of railway or tramway locomotives or 86.07 86.07 86.07 

-Bogies, bissel-bogies, axles and wheels, 

86071100 --Driving bogies and bissel-bogies 3 8607.1100 3 3 8607.1100 3 3 8607.1100 3 86071200 --Other bogies and bissel-bogies 3 8607.1200 3 3 8607.1200 3 3 8607.1200 3 

--Other, including parts:

86071910 ---Axles 3 8607.1910 3 3 8607.1910 3 3 8607.1910 3 86071990 ---Other 3 8607.1990 3 3 8607.1990 3 3 8607.1990 3 

-Brakes and parts thereof:

86072100 --Air brakes and parts thereof 3 8607.2100 3 3 8607.2100 3 3 8607.2100 3 86072900 --Other 3 8607.2900 3 3 8607.2900 3 3 8607.2900 3 86073000 -Hooks and other coupling devices, buffers, 3 8607.3000 3 3 8607.3000 3 3 8607.3000 3 

-Other:

86079100 --Of locomotives 3 8607.9100 3 3 8607.9100 3 3 8607.9100 3 86079900 --Other 3 8607.9900 3 3 8607.9900 3 3 8607.9900 3 8608 Railway or tramway track fixtures and 86.08 86.08 86.08 86080010 ---Rail automatic axle counting equipments 3 8608.0010 3 3 8608.0010 3 3 8608.0010 3 86080090 ---Other 4 8608.0090 4 4 8608.0090 4 4 8608.0090 4 8609 Containers (including containers for the 86.09 86.09 86.09 86090010 ---Of 20 feet 10.5 8609.0010 10.5 10.5 8609.0010 10.5 10.5 8609.0010 10.5 86090020 ---Of 40 feet 10.5 8609.0020 10.5 10.5 8609.0020 10.5 10.5 8609.0020 10.5 

8609.0030 10.5 8609.0030 10.5 8609.0030 10.5 

86090090 ---Other 10.5 8609.0090 10.5 10.5 8609.0090 10.5 10.5 8609.0090 10.5 8701 Tractors (other than tractors of heading No. 87.01 87.01 87.01 87011000 -Pedestrian controlled tractors 9 8701.1000 9 9 8701.1000 9 9 8701.1000 9 87012000 -Road tractors for semi-trailers 7.8 8701.2000 7.8 6 8701.2000 6 6 8701.2000 6 87013000 -Track-laying tractors 7.8 8701.3000 7.8 6 8701.3000 6 6 8701.3000 6 

8701.3000 10 7.8 8701.3000 10 6 8701.3000 10 6 8701.3000 90 7.8 8701.3000 90 6 8701.3000 90 6 

87019000 -Other 8 8701.9000 8 8 8701.9000 8 8 

8701.9000 10 8 8701.9000 10 88701.9000 20 8 8701.9000 20 88701.9000 90 8 8701.9000 90 8

8701.9011 8 8701.9011 10 88701.9011 90 8 8701.9019 8 8701.9019 10 88701.9019 90 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8701.9090 8 

8702 Motor vehicles for the transport of ten or 87.02 87.02 87.02 

-With compression-ignition internal 

87021020 ---Buses for transport passengers at airport 4 8702.1020 4 4 8702.1020 4 4 8702.1020 4 

---Other:

87021091 ----With 30 seats or more 33.3 8702.1091 33.3 29.2 8702.1091 29.2 25 8702.1091 25 87021092 ----With 20 seats or more but not exceeding 40 8702.1092 40 32.5 8702.1092 32.5 25 8702.1092 25 

8702.1092 11 40 8702.1092 11 32.5 8702.1092 11 258702.1092 19 40 8702.1092 19 32.5 8702.1092 19 258702.1092 90 40 8702.1092 90 32.5 8702.1092 90 25 

87021093 ----With 10 seats or more but not exceeding 40 8702.1093 40 32.5 8702.1093 32.5 25 8702.1093 25 

8702.1093 10 40 8702.1093 10 32.5 8702.1093 10 258702.1093 90 40 8702.1093 90 32.5 8702.1093 90 25

-Other:

87029010 ---With 30 seats or more 33.3 8702.9010 33.3 29.2 8702.9010 29.2 25 8702.9010 25 87029020 ---With 20 seats or more but not exceeding 40 8702.9020 40 32.5 8702.9020 32.5 25 8702.9020 25 

8702.9020 11 40 8702.9020 11 32.5 8702.9020 11 258702.9020 19 40 8702.9020 19 32.5 8702.9020 19 258702.9020 90 40 8702.9020 90 32.5 8702.9020 90 25 

87029030 ---With 10 seats or more but not exceeding 40 8702.9030 40 32.5 8702.9030 32.5 25 8702.9030 25 

8702.9030 10 40 8702.9030 10 32.5 8702.9030 10 258702.9030 90 40 8702.9030 90 32.5 8702.9030 90 25

8703 Motor cars and other motor vehicles 87.03 87.03 87.03 87031000 -Vehicles specially designed for traveling on 25 8703.1000 25 25 8703.1000 25 25 

8703.1011 25 8703.1019 25 8703.1090 25 

-Other vehicles, with spark-ignition internal --Of a cylinder capacity not exceeding 1,000 

87032130 --- Saloon cars 38.2 8703.2130 38.2 34.2 8703.2130 34.2 28/25(July 1) 8703.2130 28 

8703.2130 11 38.2 8703.2130 11 34.2 8703.2130 11 288703.2130 19 38.2 8703.2130 19 34.2 8703.2130 19 288703.2130 90 38.2 8703.2130 90 34.2 8703.2130 90 28 

87032190 ---Other 38.2 8703.2190 38.2 34.2 8703.2190 34.2 28/25(July 1) 8703.2190 28 

8703.2190 11 38.2 8703.2190 11 34.2 8703.2190 11 288703.2190 19 38.2 8703.2190 19 34.2 8703.2190 19 288703.2190 90 38.2 8703.2190 90 34.2 8703.2190 90 28 

--Of a cylinder capacity exceeding 1,000 cc --Assembled:

87032230 ---Saloon cars 38.2 8703.2230 38.2 34.2 8703.2230 34.2 28/25(July 1) 8703.2230 28 

8703.2230 10 38.2 8703.2230 10 34.2 8703.2230 10 288703.2230 90 38.2 8703.2230 90 34.2 8703.2230 90 28 

87032240 ---Cross-country cars (4WD) 38.2 8703.2240 38.2 34.2 8703.2240 34.2 28/25(July 1) 8703.2240 28 

8703.2240 10 38.2 8703.2240 10 34.2 8703.2240 10 288703.2240 90 38.2 8703.2240 90 34.2 8703.2240 90 28 

87032250 ---Station wagons (with 9 seats or less) 38.2 8703.2250 38.2 34.2 8703.2250 34.2 28/25(July 1) 8703.2250 28 

8703.2250 10 38.2 8703.2250 10 34.2 8703.2250 10 288703.2250 90 38.2 8703.2250 90 34.2 8703.2250 90 28 

87032290 ---Other 38.2 8703.2290 38.2 34.2 8703.2290 34.2 28/25(July 1) 8703.2290 28 

8703.2290 11 38.2 8703.2290 11 34.2 8703.2290 11 288703.2290 19 38.2 8703.2290 19 34.2 8703.2290 19 288703.2290 90 38.2 8703.2290 90 34.2 8703.2290 90 28 

--Of a cylinder capacity exceeding 1,500 cc --- Of a cylinder capacity exceeding 1,500 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

87032314 ----Saloon cars 38.2 8703.2314 38.2 34.2 8703.2314 34.2 28/25(July 1) 8703.2314 28 

8703.2314 11 38.2 8703.2314 11 34.2 8703.2314 11 288703.2314 19 38.2 8703.2314 19 34.2 8703.2314 19 288703.2314 90 38.2 8703.2314 90 34.2 8703.2314 90 28 

87032315 ----Cross-country cars (4WD) 38.2 8703.2315 38.2 34.2 8703.2315 34.2 28/25(July 1) 8703.2315 28 

8703.2315 11 38.2 8703.2315 11 34.2 8703.2315 11 288703.2315 19 38.2 8703.2315 19 34.2 8703.2315 19 288703.2315 90 38.2 8703.2315 90 34.2 8703.2315 90 28 

87032316 ----Station wagons (with 9 seats or less) 38.2 8703.2316 38.2 34.2 8703.2316 34.2 28/25(July 1) 8703.2316 28 

8703.2316 11 38.2 8703.2316 11 34.2 8703.2316 11 288703.2316 19 38.2 8703.2316 19 34.2 8703.2316 19 288703.2316 90 38.2 8703.2316 90 34.2 8703.2316 90 28 

87032319 ----Other 38.2 8703.2319 38.2 34.2 8703.2319 34.2 28/25(July 1) 8703.2319 28 

8703.2319 11 38.2 8703.2319 11 34.2 8703.2319 11 288703.2319 12 38.2 8703.2319 12 34.2 8703.2319 12 288703.2319 19 38.2 8703.2319 19 34.2 8703.2319 19 288703.2319 90 38.2 8703.2319 90 34.2 8703.2319 90 28 

---Of a cylinder capacity exceeding 2,500 cc 

87032334 ----Saloon cars 38.2 8703.2334 38.2 34.2 8703.2334 34.2 28/25(July 1) 8703.2334 28 

8703.2334 10 38.2 8703.2334 10 34.2 8703.2334 10 288703.2334 90 38.2 8703.2334 90 34.2 8703.2334 90 28 

87032335 ----Cross-country cars (4WD) 38.2 8703.2335 38.2 34.2 8703.2335 34.2 28/25(July 1) 8703.2335 28 

8703.2335 10 38.2 8703.2335 10 34.2 8703.2335 10 288703.2335 90 38.2 8703.2335 90 34.2 8703.2335 90 28 

87032336 ----Station wagons (with 9 seats or less) 38.2 8703.2336 38.2 34.2 8703.2336 34.2 28/25(July 1) 8703.2336 28 

8703.2336 10 38.2 8703.2336 10 34.2 8703.2336 10 288703.2336 90 38.2 8703.2336 90 34.2 8703.2336 90 28 

87032339 ----Other 38.2 8703.2339 38.2 34.2 8703.2339 34.2 28/25(July 1) 8703.2339 28 

8703.2339 11 38.2 8703.2339 11 34.2 8703.2339 11 28 8703.2339 19 38.2 8703.2339 19 34.2 8703.2339 19 288703.2339 90 38.2 8703.2339 90 34.2 8703.2339 90 28 

--Of a cylinder capacity exceeding 3,000 cc:

87032430 ---Saloon cars 43 8703.2430 43 37.6 8703.2430 37.6 28/25(July 1) 8703.2430 28 

8703.2430 10 43 8703.2430 10 37.6 8703.2430 10 288703.2430 90 43 8703.2430 90 37.6 8703.2430 90 28 

87032440 ---Cross-country cars (4WD) 43 8703.2440 43 37.6 8703.2440 37.6 28/25(July 1) 8703.2440 28 

8703.2440 10 43 8703.2440 10 37.6 8703.2440 10 288703.2440 90 43 8703.2440 90 37.6 8703.2440 90 28 

87032450 ---Station wagons (with 9 seats or less) 43 8703.2450 43 37.6 8703.2450 37.6 28/25(July 1) 8703.2450 28 

8703.2450 10 43 8703.2450 10 37.6 8703.2450 10 288703.2450 90 43 8703.2450 90 37.6 8703.2450 90 28 

87032490 ---Other 43 8703.2490 43 37.6 8703.2490 37.6 28/25(July 1) 8703.2490 28 

8703.2490 11 43 8703.2490 11 37.6 8703.2490 11 28

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8703.2490 19 43 8703.2490 19 37.6 8703.2490 19 288703.2490 90 43 8703.2490 90 37.6 8703.2490 90 28 

-Other vehicles, with compression-ignition --Of a cylinder capacity not exceeding 1,500 

87033130 ---Saloon cars 38.2 8703.3130 38.2 34.2 8703.3130 34.2 28/25(July 1) 8703.3130 28 

8703.3130 11 38.2 8703.3130 11 34.2 8703.3130 11 288703.3130 19 38.2 8703.3130 19 34.2 8703.3130 19 288703.3130 90 38.2 8703.3130 90 34.2 8703.3130 90 28 

87033140 ---Cross-country cars (4WD) 38.2 8703.3140 38.2 34.2 8703.3140 34.2 28/25(July 1) 8703.3140 28 

8703.3140 10 38.2 8703.3140 10 34.2 8703.3140 10 288703.3140 90 38.2 8703.3140 90 34.2 8703.3140 90 28 

87033150 ---Station wagons (with 9 seats or less) 38.2 8703.3150 38.2 34.2 8703.3150 34.2 28/25(July 1) 8703.3150 28 

8703.3150 10 38.2 8703.3150 10 34.2 8703.3150 10 288703.3150 90 38.2 8703.3150 90 34.2 8703.3150 90 28 

87033190 ---Other 38.2 8703.3190 38.2 34.2 8703.3190 34.2 28/25(July 1) 8703.3190 28 

8703.3190 11 38.2 8703.3190 11 34.2 8703.3190 11 288703.3190 19 38.2 8703.3190 19 34.2 8703.3190 19 288703.3190 90 38.2 8703.3190 90 34.2 8703.3190 90 28 

--Of a cylinder capacity exceeding 1,500 cc 

87033230 ---Saloon cars 38.2 8703.3230 38.2 34.2 8703.3230 34.2 28/25(July 1) 8703.3230 28 

8703.3230 11 38.2 8703.3230 11 34.2 8703.3230 11 288703.3230 19 38.2 8703.3230 19 34.2 8703.3230 19 288703.3230 90 38.2 8703.3230 90 34.2 8703.3230 90 28 

87033240 ---Cross-country cars (4WD) 38.2 8703.3240 38.2 34.2 8703.3240 34.2 28/25(July 1) 8703.3240 28 

8703.3240 11 38.2 8703.3240 11 34.2 8703.3240 11 288703.3240 19 38.2 8703.3240 19 34.2 8703.3240 19 288703.3240 90 38.2 8703.3240 90 34.2 8703.3240 90 28 

87033250 ---Station wagons (with 9 seats or less) 38.2 8703.3250 38.2 34.2 8703.3250 34.2 28/25(July 1) 8703.3250 28 

8703.3250 11 38.2 8703.3250 11 34.2 8703.3250 11 288703.3250 19 38.2 8703.3250 19 34.2 8703.3250 19 288703.3250 90 38.2 8703.3250 90 34.2 8703.3250 90 28 

87033290 ---Other 38.2 8703.3290 38.2 34.2 8703.3290 34.2 28/25(July 1) 8703.3290 28 

8703.3290 11 38.2 8703.3290 11 34.2 8703.3290 11 288703.3290 12 38.2 8703.3290 12 34.2 8703.3290 12 288703.3290 19 38.2 8703.3290 19 34.2 8703.3290 19 288703.3290 90 38.2 8703.3290 90 34.2 8703.3290 90 28 

--Of a cylinder capacity exceeding 2,500 cc:

87033330 ---Saloon cars 43 8703.3330 43 37.6 8703.3330 37.6 28/25(July 1) 8703.3330 28 

8703.3330 10 43 8703.3330 10 37.6 8703.3330 10 288703.3330 90 43 8703.3330 90 37.6 8703.3330 90 28 

87033340 ---Cross-country cars (4WD) 43 8703.3340 43 37.6 8703.3340 37.6 28/25(July 1) 8703.3340 28 

8703.3340 10 43 8703.3340 10 37.6 8703.3340 10 288703.3340 90 43 8703.3340 90 37.6 8703.3340 90 28 

87033350 ---Station wagons (with 9 seats or less) 43 8703.3350 43 37.6 8703.3350 37.6 28/25(July 1) 8703.3350 28 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

8703.3350 10 43 8703.3350 10 37.6 8703.3350 10 288703.3350 90 43 8703.3350 90 37.6 8703.3350 90 28 

87033390 ---Other 43 8703.3390 43 37.6 8703.3390 37.6 28/25(July 1) 8703.3390 28 

8703.3390 11 43 8703.3390 11 37.6 8703.3390 11 288703.3390 19 43 8703.3390 19 37.6 8703.3390 19 288703.3390 90 43 8703.3390 90 37.6 8703.3390 90 28 

87039000 -Other 43 8703.9000 43 37.6 8703.9000 37.6 28/25(July 1) 8703.9000 28 

8703.9000 11 43 8703.9000 11 37.6 8703.9000 11 288703.9000 12 43 8703.9000 12 37.6 8703.9000 12 288703.9000 13 43 8703.9000 13 37.6 8703.9000 13 288703.9000 14 43 8703.9000 14 37.6 8703.9000 14 288703.9000 15 43 8703.9000 15 37.6 8703.9000 15 288703.9000 16 43 8703.9000 16 37.6 8703.9000 16 288703.9000 17 43 8703.9000 17 37.6 8703.9000 17 288703.9000 19 43 8703.9000 19 37.6 8703.9000 19 288703.9000 90 43 8703.9000 90 37.6 8703.9000 90 28 

8704 Motor vehicles for the transport of goods: 87.04 87.04 87.04 

-Dumpers designed for off-highway use:

87041030 ---Electromobile dumpers for the transport 7.8 8704.1030 7.8 6 8704.1030 6 6 8704.1030 6 87041090 ---Other 7.8 8704.1090 7.8 6 8704.1090 6 6 8704.1090 6 

-Other, with compression-ignition internal 

87042100 --Gvw not exceeding 5 tones 30 8704.2100 30 29.2 8704.2100 29.2 25 8704.2100 25 

--Gvw exceeding 5 tones but not exceeding 

87042230 ---Gvw exceeding 5 tones but not exceeding 25 8704.2230 25 23.3 8704.2230 23.3 20 8704.2230 20 87042240 ---Gvw of 14 tones or more but not 22 8704.2240 22 20 8704.2240 20 20 8704.2240 20 

8704.2240 10 22 8704.2240 10 208704.2240 90 22 8704.2240 90 20

87042300 --Gvw exceeding 20 tones 18 8704.2300 18 15 8704.2300 15 15 8704.2300 15 

8704.2300 10 18 8704.2300 10 158704.2300 20 18 8704.2300 20 15 8704.2300 20 15

8704.2300 30 15 8704.2300 30 15

8704.2300 40 15

8704.2300 90 18 8704.2300 90 15 8704.2300 90 15 

-Other, with spark-ignition internal 

87043100 --Gvw not exceeding 5 tones 33.3 8704.3100 33.3 29.2 8704.3100 29.2 25 8704.3100 25 

--Gvw exceeding 5 tones:

87043230 ---Gvw exceeding 5 tones but exceeding 8 25 8704.3230 25 23.3 8704.3230 23.3 20 8704.3230 20 87043240 ---Gvw exceeding 8 tones 22 8704.3240 22 20 8704.3240 20 20 8704.3240 20 87049000 -Other 25 8704.9000 25 25 8704.9000 25 25 8704.9000 25 8705 Special purpose motor vehicles, other than 87.05 87.05 87.05 

-Crane lorries:---All-road crane lorries:

87051021 ----Of maximum lifting capacity not more 15 8705.1021 15 15 8705.1021 15 15 8705.1021 15 87051022 ----Of a maximum lifting capacity exceeding 10 8705.1022 10 10 8705.1022 10 10 8705.1022 10 87051023 ----Of a maximum lifting capacity exceeding 10 8705.1023 10 10 8705.1023 10 10 8705.1023 10 

---Other:

87051091 ----Of maximum lifting capacity not more 15 8705.1091 15 15 8705.1091 115 15 8705.1091 15 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

87051092 ----Of a maximum lifting capacity exceeding 10 8705.1092 10 10 8705.1092 10 10 8705.1092 10 87051093 ----Of a maximum lifting capacity exceeding 10 8705.1093 10 10 8705.1093 10 10 8705.1093 10 87052000 -Mobile drilling derricks 12 8705.2000 12 12 8705.2000 12 12 8705.2000 12 

-Fire fighting vehicles:

87053010 --- Mounted with scaling ladder 3 8705.3010 3 3 8705.3010 3 3 8705.3010 3 87053090 --- Other 3 8705.3090 3 3 8705.3090 3 3 8705.3090 3 87054000 -Concrete-mixer lorries 15 8705.4000 15 15 8705.4000 15 15 8705.4000 15 

-Other:

8705.9010 12.2 8705.9010 9 8705.9010 9 

87059020 ---Mobile radiological units 9 8705.9020 9 9 8705.9020 9 9 8705.9020 9 87059030 ---Mobile environmental monitoring units 12 8705.9030 12 12 8705.9030 12 12 8705.9030 12 87059040 ---Mobile clinics 12 8705.9040 12 12 8705.9040 12 12 8705.9040 12 

---Mobile electric generator sets

87059051 ----Airplane charging vehicles (frequency 12 8705.9051 12 12 8705.9051 12 12 8705.9051 12 87059059 ----Other 12 8705.9059 12 12 8705.9059 12 12 8705.9059 12 87059060 ---Mobile vehicles for aircraft refuelling, air- 12 8705.9060 12 12 8705.9060 12 12 8705.9060 12 87059070 ---Snow sweep vehicles for cleansing 12 8705.9070 12 12 8705.9070 12 12 8705.9070 12 87059080 ---Petrolcum well logging trucks, fracturing 12 8705.9080 12 12 8705.9080 12 12 8705.9080 12 87059090 ---Other 14.6 8705.9090 14.6 12 8705.9090 12 12 8705.9090 12 

8705.9090 10 14.6 8705.9090 10 12 8705.9090 10 12

8705.9090 20 12 8705.9090 20 128705.9090 30 12 8705.9090 30 12 

8705.9090 90 14.6 8705.9090 90 12 8705.9090 90 12 

87059090 Radio communication vans 9 9 9 8706 Chassis fitted with engines, for the motor 87.06 87.06 87.06 87060010 ---For the vehicles of subheading 8 8706.0010 8 8 8706.0010 8 8 8706.0010 8 

---For the vehicles of subheadings Nos. 

87060021 ----Gvw of 14 tones or more 10 8706.0021 10 10 8706.0021 10 10 8706.0021 10 87060022 ----Gvw less than 14 tones 12 8706.0022 12 10 8706.0022 10 10 8706.0022 10 87060030 ---For passenger motor vehicles with 30 30 8706.0030 30 25 8706.0030 25 20 8706.0030 20 87060040 ---For crane lorries 20 8706.0040 20 20 8706.0040 20 20 8706.0040 20 87060090 ---Other 31.4 8706.0090 31.4 26.1 8706.0090 26.1 15.4/10(July 1) 8706.0090 15.4 8707 Bodies (including cabs), for the motor 87.07 87.07 87.07 87071000 -For the vehicles of heading No 8703 35.7 8707.1000 35.7 29.3 8707.1000 29.3 15.4/10(July 1) 8707.1000 16.4 

-Other:

87079010 ---For the vehicles of subheading No 25 8707.9010 25 22.9 8707.9010 22.9 15.4/10(July 1) 8707.9010 14.3 

87079090 ---Other 25 8707.9090 25 22.9 8707.9090 22.9 15.4/10(July 1) 8707.9090 14.3 8708 Parts and accessories of the motor vehicles 87.08 87.08 87.08 87081000 -Bumpers and parts thereof 18.8 8708.1000 18.8 15.8 8708.1000 15.8 10 8708.1000 10 

-Other parts and accessories of bodies 

87082100 --Safety seat belts 18.8 8708.2100 18.8 15.8 8708.2100 15.8 10 8708.2100 10 

--Other:

87082910 ---Seat angle adjuster 10 22.9 14.3/10(July 1) 87082920 ---Safety airbags 25 8708.2920 25 22.9 8708.2920 22.9 14.3/10(July 1) 8708.2920 14.3 87082930 --- Windowpane raiser 17.3 8708.2930 17.3 13.7 8708.2930 13.7 10 8708.2930 10 

8708.2941 10 8708.2942 10 8708.2951 10 8708.2952 10 8708.2953 10 8708.2954 10 8708.2955 10 8708.2956 10 8708.2957 10 8708.2959 10 

87082990 ---Other 18.8 8708.2990 18.8 15.8 8708.2990 15.8 10 8708.2990 10 

8708.2990 10 18.8 8708.2990 10 15.88708.2990 90 18.8 8708.2990 90 15.8

-Brakes and servo-brakes and parts thereof:

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

87083100 --Mounted brake linings 17.3 8708.3100 17.3 13.7 8708.3100 13.7 10 8708.3100 10 

--Other:

87083910 ---Of the vehicles of heading No 8701 6 8708.3910 6 6 8708.3910 6 6 8708.3910 6 87083920 ---Of the vehicles of subheading No 18.8 8708.3920 18.8 15.8 8708.3920 15.8 10 8708.3920 10 87083930 ---Of the vehicles of subheading No 6 8708.3930 6 6 8708.3930 6 6 8708.3930 6 87083940 ---Of the vehicles of subheading No 18.8 8708.3940 18.8 15.8 8708.3940 15.8 10 8708.3940 10 87083950 ---Of the vehicles of subheading No 12 8708.3950 12 10 8708.3950 10 10 8708.3950 10 87083960 ---Of the vehicles of heading No 8705 12 8708.3960 12 10 8708.3960 10 10 8708.3960 10 87083990 ---Other 10 22.9 14.3/10(July 1) 

8708.3991 25 8708.3991 22.9 8708.3991 14.38708.3999 25 8708.3991 10 22.9

8708.3991 20 22.98708.3991 30 22.98708.3991 90 22.98708.3999 22.9 8708.3999 14.3

8708.3999 10 14.38708.3999 90 14.3

-Gear boxes:

87084010 ---Of the vehicles of heading No 8701 6 8708.4010 6 6 8708.4010 6 6 8708.4010 6 87084020 ---Of the vehicles of subheading No 18.8 8708.4020 18.8 15.8 8708.4020 15.8 10 8708.4020 10 87084030 ---Of the vehicles of subheading No 6 8708.4030 6 6 8708.4030 6 6 8708.4030 6 87084040 ---Of the vehicles of subheading No 18.8 8708.4040 18.8 15.8 8708.4040 15.8 10 8708.4040 10 87084050 ---Of the vehicles of subheading No 12 8708.4050 12 10 8708.4050 10 10 8708.4050 10 

8708.4050 10 14 8708.4050 10 10 8708.4050 10 108708.4050 90 14 8708.4050 90 10 8708.4050 90 10 

87084060 ---Of the vehicles of heading No 8705 12 8708.4060 12 10 8708.4060 10 10 8708.4060 10 

---Other:

87084091 ---- Automatic shifting gearbox for limousine 25 8708.4091 25 22.9 8708.4091 22.9 14.3/10(July 1) 8708.4091 14.3 87084099 ---- Other 25 8708.4099 25 22.9 8708.4099 22.9 14.3/10(July 1) 8708.4099 14.3 

-Drive-axles with differential, whether or not 

87085010 ---Of the vehicles of heading No 8701 6 8708.5010 6 6 8708.5010 6 6 8708.5010 6 87085020 ---Of the vehicles of subheading No 18.8 8708.5020 18.8 15.8 8708.5020 15.8 10 8708.5020 10 

8708.5020 10 18.8 8708.5020 10 15.8 8708.5020 10 108708.5020 90 18.8 8708.5020 90 15.8 8708.5020 90 10

87085030 ---Of the vehicles of subheading No 6 8708.5030 6 6 8708.5030 6 6 8708.5030 6 87085040 ---Of the vehicles of subheading No 18.8 8708.5040 18.8 15.8 8708.5040 15.8 10 8708.5040 10 87085050 ---Of the vehicles of subheading No 12 8708.5050 12 10 8708.5050 10 10 8708.5050 10 

8708.5050 10 12 8708.5050 10 10 8708.5050 10 108708.5050 90 12 8708.5050 90 10 8708.5050 90 10

87085060 ---Of the vehicles of heading No 8705 12 8708.5060 12 10 8708.5060 10 10 8708.5060 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

87085090 ---Other 20.5 8708.5090 20.5 17 8708.5090 17 10 8708.5090 10 

-Non-driving axles and parts thereof:

87086010 ---Of the vehicles of heading No 8701 6 8708.6010 6 6 8708.6010 6 6 8708.6010 6 87086020 ---Of the vehicles of subheading No 22 8708.6020 22 19.7 8708.6020 19.7 15 8708.6020 15 87086030 ---Of the vehicles of subheading No 6 8708.6030 6 6 8708.6030 6 6 8708.6030 6 87086040 ---Of the vehicles of subheading No 18.8 8708.6040 18.8 15.8 8708.6040 15.8 10 8708.6040 10 87086050 ---Of the vehicles of subheading No 12 8708.6050 12 10 8708.6050 10 10 8708.6050 10 87086060 ---Of the vehicles of heading No 8705 12 8708.6060 12 10 8708.6060 10 10 8708.6060 10 87086090 ---Other 20.5 8708.6090 20.5 17 8708.6090 1 10 8708.6090 10 

8708.6090 10 108708.6090 90 10

8708.6090 55 20.58708.6090 90 20.5

-Road wheels and parts and accessories 

87087010 ---Of the vehicles of heading No 8701 6 8708.7010 6 6 8708.7010 6 6 8708.7010 6 87087020 ---Of the vehicles of subheading No 18.8 8708.7020 18.8 15.8 8708.7020 15.8 10 8708.7020 10 87087030 ---Of the vehicles of subheading No 6 8708.7030 6 6 8708.7030 6 6 8708.7030 6 87087040 ---Of the vehicles of subheading No 18.8 8708.7040 18.8 15.8 8708.7040 15.8 10 8708.7040 10 87087050 ---Of the vehicles of subheading No 12 8708.7050 12 10 8708.7050 10 10 8708.7050 10 87087060 ---Of the vehicles of heading No 8705 12 8708.7060 12 10 8708.7060 10 10 8708.7060 10 87087090 ---Other 20.5 8708.7090 20.5 17 8708.7090 17 10 8708.7090 10 

-Suspension shock-absorbers:

87088010 ---Of the vehicles of heading No 8703 20.5 8708.8010 20.5 17 8708.8010 17 10 8708.8010 10 87088090 ---Other 20.5 8708.8090 20.5 17 8708.8090 17 10 8708.8090 10 

8708.8090 10 20.5 8708.8090 10 17 8708.8090 10 108708.8090 90 20.5 8708.8090 90 17 8708.8090 90 10

-Other parts and accessories:

87089100 --Radiators 18.8 8708.9100 18.8 15.8 8708.9100 15.8 10 8708.9100 10 87089200 --Silencers and exhaust pipes 18.8 8708.9200 18.8 15.8 8708.9200 15.8 10 8708.9200 10 

--Clutches and parts thereof:

87089310 ---Of the vehicles of heading No 8701 6 8708.9310 6 6 8708.9310 6 6 8708.9310 6 87089320 ---Of the vehicles of subheading No 18.8 8708.9320 18.8 15.8 8708.9320 15.8 10 8708.9320 10 87089330 ---Of the vehicles of subheading No 6 8708.9330 6 6 8708.9330 6 6 8708.9330 6 87089340 ---Of the vehicles of subheading No 18.8 8708.9340 18.8 15.8 8708.9340 15.8 10 8708.9340 10 87089350 ---Of the vehicles of subheading No 12 8708.9350 12 10 8708.9350 10 10 8708.9350 10 

8708.9350 10 12 8708.9350 10 10 8708.9350 10 108708.9350 90 12 8708.9350 90 10 8708.9350 90 10

87089360 ---Of the vehicles of heading No 8705 12 8708.9360 12 10 8708.9360 10 10 8708.9360 10 87089390 ---Other 20.5 8708.9390 20.5 17 8708.9390 17 10 8708.9390 10 

8708.9390 55 20.58708.9390 90 20.5

--Steering wheels, steering columns and 

87089410 ---Of the vehicles of heading No 8701 6 8708.9410 6 6 8708.9410 6 6 8708.9410 6 87089420 ---Of the vehicles of subheading No 18.8 8708.9420 18.8 15.8 8708.9420 15.8 10 8708.9420 10 

8708.9420 10 18.8 8708.9420 10 15.8 8708.9420 10 108708.9420 90 18.8 8708.9420 90 15.8 8708.9420 90 10 

87089430 ---Of the vehicles of subheading No 6 8708.9430 6 6 8708.9430 6 6 8708.9430 6 87089440 ---Of the vehicles of subheading No 18.8 8708.9440 18.8 15.8 8708.9440 15.8 10 8708.9440 10 87089450 ---Of the vehicles of subheading No 12 8708.9450 12 10 8708.9450 10 10 8708.9450 10 

8708.9450 10 128708.9450 90 12 

87089460 ---Of the vehicles of heading No 8705 12 8708.9460 12 10 8708.9460 10 10 8708.9460 10 87089490 ---Other 20 8708.9490 20 15 8708.9490 16 10 8708.9490 10 

8708.9490 55 208708.9490 90 20

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--Other:

87089910 ---Of the vehicles of heading No 8701 6 8708.9910 6 6 8708.9910 6 6 8708.9910 6 87089920 ---Of the vehicles of subheading No 25 8708.9920 25 25 8708.9920 25 25 

8708.9920 10 258708.9920 20 258708.9920 90 25

8708.9921 25 8708.9929 25 8708.9929 10 258708.9929 20 258708.9929 30 258708.9929 90 25

87089930 ---Of the vehicles of subheading No 6 8708.9930 6 6 8708.9930 6 6 

8708.9931 6 8708.9939 6 

87089940 ---Of the vehicles of subheading No 25 8708.9940 25 25 8708.9940 25 25 

8708.9941 25 8708.9949 25 

87089950 ---Of the vehicles of subheading No 10 8708.9950 10 10 8708.9950 10 10 

8708.9950 10 108708.9950 20 108708.9950 90 10

8708.9951 10 8708.9959 10 8708.9959 10 108708.9959 20 108708.9959 90 10

87089960 ---Of the vehicles of heading No 8705 15 8708.9960 15 15 8708.9960 15 15 8708.9960 15 87089990 ---Other 20.5 8708.9990 20.5 17 8708.9990 17 10 

8708.9990 55 20.5 8708.9991 10 8708.9990 90 20.5 8708.9992 10 

8708.9999 10 8708.9999 10 108708.9999 90 10 

8709 Works trucks, self-propelled, not fitted with 87.09 87.09 87.09 

-Vehicles:--Electrical:

87091110 --- Tractors 12 8709.1110 12 10 8709.1110 10 10 8709.1110 10 87091190 --- Other 12 8709.1190 12 10 8709.1190 10 10 8709.1190 10 

--Other:

87091910 --- Tractors 12.4 8709.1910 12.4 10.5 8709.1910 10.5 10.5 8709.1910 10.5 87091990 --- Other 12.4 8709.1990 12.4 10.5 8709.1990 10.5 10.5 8709.1990 10.5 87099000 -Parts 8.4 8709.9000 8.4 8.4 8709.9000 8.4 8.4 8709.9000 8.4 8710 Tanks and other armoured fighting vehicles, 87.10 87.10 87.10 87100010 ---Assembled 18 8710.0010 18 15 8710.0010 15 15 8710.0010 15 87100090 ---Parts and accessories 15 8710.0090 15 15 8710.0090 15 15 8710.0090 15 8711 Motorcycles (including mopeds) and cycles 87.11 87.11 87.11 87111000 -With reciprocating internal combustion 45 8711.1000 45 45 8711.1000 45 45 8711.1000 45 

8711.1000 10 45 8711.1000 10 45 8711.1000 90 45 8711.1000 90 45 

87112000 -With reciprocating internal combustion 45 45 45 

8711.2010 45 8711.2010 45 8711.2010 45 8711.2020 45 8711.2020 45 8711.2020 45 8711.2030 45 8711.2030 45 8711.2030 45 8711.2040 45 8711.2040 45 8711.2040 45 8711.2050 45 8711.2050 45 8711.2050 45 

-With reciprocating internal combustion 

87113010 --- Of a cylinder capacity exceeding 250cc 48 8711.3010 48 45 8711.3010 45 45 8711.3010 45 87113020 --- Of a cylinder capacity exceeding 400cc 48 8711.3020 48 45 8711.3020 45 45 8711.3020 45 87114000 -With reciprocating internal combustion 45 8711.4000 45 43.3 8711.4000 43.3 40 8711.4000 40 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

87115000 -With reciprocating internal combustion 36.7 8711.5000 36.7 33.3 8711.5000 33.3 30 8711.5000 30 87119000 -Other 45 8711.9000 45 45 8711.9000 45 45 

8711.9000 10 458711.9000 90 45

8711.9010 45 8711.9010 10 45 8711.9010 90 45 8711.9090 45 

8712 Bicycles and other cycles (including 87.12 87.12 87.12 87120020 ---Racing bicycles 15.4 8712.0020 15.4 13 8712.0020 13 13 8712.0020 13 87120030 ---Mountain bicycle 15.4 8712.0030 15.4 13 8712.0030 13 13 8712.0030 13 

--- Cross-country bicycles:

87120041 ----16", 18", 20" 15.4 8712.0041 15.4 13 8712.0041 13 13 8712.0041 13 87120049 ----Other 15.4 8712.0049 15.4 13 8712.0049 13 13 8712.0049 13 

---Other bicycles:

87120081 ----Not larger than 16" 15.4 8712.0081 15.4 13 8712.0081 13 13 8712.0081 13 

8712.0081 10 15.4 8712.0081 10 13 8712.0081 10 13 8712.0081 90 15.4 8712.0081 90 13 8712.0081 90 13 

87120089 ----Other 15.4 8712.0089 15.4 13 8712.0089 13 13 8712.0089 13 87120090 ---Other 25 8712.0090 23 25 8712.0090 23 25 8712.0090 23 

8712.0090 10 23 8712.0090 10 238712.0090 90 23 8712.0090 90 23

8713 Invalid carriages, whether or not motorized 87.13 87.13 87.13 87131000 -Not mechanically propelled 6 8713.1000 6 6 8713.1000 6 6 8713.1000 6 87139000 -Other 4 8713.9000 4 4 8713.9000 4 4 8713.9000 4 8714 Parts and accessories of vehicles of 87.14 87.14 87.14 

-Of motorcycles (including mopeds):

87141100 --Saddles 30 8714.1100 30 30 8714.1100 30 30 8714.1100 30 87141900 --Other 30 8714.1900 30 30 8714.1900 30 30 8714.1900 30 

8714.1900 10 30 8714.1900 90 30 

87142000 -Of invalid carriages 5 8714.2000 5 5 8714.2000 5 5 8714.2000 5 

-Other:

87149100 --Frames and forks, and parts thereof 14.6 8714.9100 14.6 12 8714.9100 12 12 8714.9100 12 87149200 --Wheel rims and spokes 14.6 8714.9200 14.6 12 8714.9200 12 12 8714.9200 12 87149300 --Hubs, other than coaster braking hubs 12 12 12 

8714.9310 14.6 8714.9310 12 8714.9310 12 

8714.9320 12 8714.9320 12 

8714.9390 14.6 8714.9390 12 8714.9390 12 

87149400 --Brakes, including coaster braking hubs 14.6 8714.9400 14.6 12 8714.9400 12 12 8714.9400 12 87149500 --Saddles 14.6 8714.9500 14.6 12 8714.9500 12 12 8714.9500 12 87149600 --Pedals and crank-gear, and parts thereof 12 12 12 

8714.9610 14.6 8714.9610 12 8714.9610 12 8714.9620 14.6 8714.9620 12 8714.9620 12 

87149900 --Other 14.6 8714.9900 14.6 12 8714.9900 12 12 8714.9900 12 8715 Baby carriages and parts thereof: 87.15 87.15 87.15 87150000 Baby carriages and parts thereof 20 8715.0000 20 20 8715.0000 20 20 8715.0000 20 8716 Trailers and semi-trailers; other vehicles, 87.16 87.16 87.16 87161000 -Trailers and semi-trailers of the caravan 10 8716.1000 10 10 8716.1000 10 10 8716.1000 10 87162000 -Self-loading or self-unloading trailers and 10 8716.2000 10 10 8716.2000 10 10 8716.2000 10 

-Other trailers and semi-trailers for the --Tanker trailers and tanker semi-trailers:

87163110 ---Oil tanker trailers and semi-trailers 10 8716.3110 10 10 8716.3110 10 10 8716.3110 10 87163190 ---Other 10 8716.3190 10 10 8716.3190 10 10 8716.3190 10 

--Other:

87163910 ---Van trailers and semi-trailers 10 8716.3910 10 10 8716.3910 10 10 8716.3910 10 87163990 ---Other 10 8716.3990 10 10 8716.3990 10 10 8716.3990 10 87164000 -Other trailers and semi-trailers 10 8716.4000 10 10 8716.4000 10 10 8716.4000 10 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

87168000 -Other vehicles 15 8716.8000 15 15 8716.8000 15 10 8716.8000 10 87169000 -Parts 12 8716.9000 12 10 8716.9000 10 10 8716.9000 10 8801 Balloons and dirigibles; gliders, hang 88.01 88.01 88.01 88011000 -Gliders and hang gliders 3 8801.1000 3 3 8801.1000 3 3 8801.1000 3 88019000 -Other 3 8801.9000 3 3 8801.9000 3 3 8801.9000 3 8802 Other aircraft (for example, helicopters, 88.02 88.02 88.02 

- Helicopters:

88021100 --Of an unladen weight not exceeding 2 8802.1100 2 2 8802.1100 2 2 8802.1100 2 

--Of an unladen weight exceeding 2,000kg:

88021210 ---Of an unladen weight exceeding 2,000kg 2 8802.1210 2 2 8802.1210 2 2 8802.1210 2 88021220 ---Of an unladen weight exceeding7,000kg 2 8802.1220 2 2 8802.1220 2 2 8802.1220 2 88022000 -Aeroplanes and other aircraft, of an 5 8802.2000 5 5 8802.2000 5 5 8802.2000 5 

8802.2000 10 5 8802.2000 90 5 

88023000 -Aeroplanes and other aircraft, of an 4 8802.3000 4 4 8802.3000 4 4 8802.3000 4 

-Aeroplanes and other aircraft, of an 

88024010 ---Of an unladen weight exceeding 15,000 5 8802.4010 5 5 8802.4010 5 5 8802.4010 5 

8802.4010 10 5 8802.4010 10 5 8802.4010 10 58802.4010 90 5 8802.4010 90 5 8802.4010 90 5 

88024020 ---Of an unladen weight exceeding 1 8802.4020 1 1 8802.4020 1 1 8802.4020 1 88026000 -Spacecraft (including satellites) and 2 8802.6000 2 2 8802.6000 2 2 8802.6000 2 8803 Parts of goods of heading No 8801 or 8802: 88.03 88.03 88.03 88031000 -Propellers and rotors and parts thereof 1 8803.1000 1 1 8803.1000 1 1 8803.1000 1 88032000 -Under-carriages and parts thereof 1 8803.2000 1 1 8803.2000 1 1 8803.2000 1 88033000 -Other parts of aeroplanes or helicopters 1 8803.3000 1 1 8803.3000 1 1 8803.3000 1 88039000 -Other 0 8803.9000 0 0 8803.9000 0 0 8803.9000 0 

8803.9000 10 0 8803.9000 90 0 

8804 Parachutes (including dirigible parachutes 88.04 88.04 88.04 88040000 Parachutes (including dirigible parachutes 2 8804.0000 2 2 8804.0000 2 2 8804.0000 2 8805 Aircraft launching gear; deck-arrestor or 88.05 88.05 88.05 88051000 -Aircraft launching gear and parts thereof; 1.5 8805.1000 1.5 1.5 8805.1000 1.5 1.5 8805.1000 1.5 88052000 -Ground flying trainers and parts thereof 1.5 1.5 1.5 

8805.2100 1.5 8805.2100 1.5 8805.2100 1.5 8805.2900 1.5 8805.2900 1.5 8805.2900 1.5 

8901 Cruise ships, excursion boats, ferry-boats, 89.01 89.01 89.01 

-Cruise ships, excursion boats and similar 

89011010 ---Motor vessels 5 8901.1010 5 5 8901.1010 5 5 8901.1010 5 

8901.1010 10 5 8901.1010 10 5 8901.1010 10 5 8901.1010 90 5 8901.1010 90 5 8901.1010 90 5 

89011090 ---Other 8 8901.1090 8 8 8901.1090 8 8 8901.1090 8 

-Tankers:---Finished oil tankers:

89012011 ----Loading not exceeding 100000t 9 8901.2011 9 9 8901.2011 9 9 8901.2011 9 89012012 ----Loading exceeding 100000t, but not 9 8901.2012 9 9 8901.2012 9 9 8901.2012 9 89012013 ----Loading exceeding 300000t 9 8901.2013 6 9 8901.2013 6 9 8901.2013 6 

---Crude oil tankers:

89012021 ----Loading not exceeding 150000t 9 8901.2021 9 9 8901.2021 9 9 8901.2021 9 89012022 ----Loading exceeding 150000t, but not 9 8901.2022 9 9 8901.2022 9 9 8901.2022 9 89012023 ----Loading exceeding 300000t 9 8901.2023 6 9 8901.2023 6 9 8901.2023 6 

---Liquified petroleum gas carriers:

89012031 ----Volume with 20000m3 or less 9 8901.2031 9 9 8901.2031 9 9 8901.2031 9 89012032 ----Volume more than 20000m3 9 8901.2032 6 9 8901.2032 6 9 8901.2032 6 

---Liquified natural gas carriers:

89012041 ----Volume with 20000m3 or less 9 8901.2041 9 9 8901.2041 9 9 8901.2041 9 89012042 ----Volume more than 20000m3 9 8901.2042 6 9 8901.2042 6 9 8901.2042 6 89012090 ---Other 9 8901.2090 9 9 8901.2090 9 9 8901.2090 9 89013000 -Refrigerated vessels, other than those of 9 8901.3000 9 9 8901.3000 9 9 8901.3000 9 

-Other vessels for the transport of goods 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

---Motor container vessels:

89019021 ----Capable loading standard containers 9 8901.9021 9 9 8901.9021 9 9 8901.9021 9 89019022 ----Capable loading standard containers 9 8901.9022 6 9 8901.9022 6 9 8901.9022 6 

---Motor Ro-Ro carriers:

89019031 ----Loading with 2000t or less 9 8901.9031 9 9 8901.9031 9 9 8901.9031 9 89019032 ----Loading more than 2000t 9 8901.9032 6 9 8901.9032 6 9 8901.9032 6 

---Motor bulk carriers:

89019041 ----Loading not exceeding 150000t 9 8901.9041 9 9 8901.9041 9 9 8901.9041 9 89019042 ----Loading exceeding 150000t, not 9 8901.9042 9 9 8901.9042 9 9 8901.9042 9 89019043 ----Loading exceeding 300000t 9 8901.9043 9 9 8901.9043 9 9 8901.9043 9 89019050 ---Multi-purposes motor vessels 9 8901.9050 9 9 8901.9050 9 9 8901.9050 9 89019080 ---Other motor vessels 9 8901.9080 9 9 8901.9080 9 9 8901.9080 9 89019090 ---Other non-motor vessels 8 8901.9090 8 8 8901.9090 8 8 8901.9090 8 8902 Fishing vessels; factory ships and other 89.02 89.02 89.02 89020010 ---Motor vessels 7 8902.0010 7 7 8902.0010 7 7 8902.0010 7 89020090 ---Other 8 8902.0090 8 8 8902.0090 8 8 8902.0090 8 8903 Yachts and other vessels for pleasure or 89.03 89.03 89.03 89031000 -Inflatable 10 8903.1000 10 10 8903.1000 10 10 8903.1000 10 

-Other:

89039100 --Sailboats, with or without auxiliary motor 8 8903.9100 8 8 8903.9100 8 8 8903.9100 8 

89039200 --Motorboats, other than outboard 10.5 8903.9200 10.5 10.5 8903.9200 10.5 10.5 8903.9200 10.5 89039900 --Other 10 8903.9900 10 10 8903.9900 10 10 8903.9900 10 8904 Tugs and pusher craft: 89.04 89.04 89.04 89040000 Tugs and pusher craft 9 8904.0000 9 9 8904.0000 9 9 8904.0000 9 8905 Light vessels, fire-floats, dredgers, floating 89.05 89.05 89.05 89051000 -Dredgers 3 8905.1000 3 3 8905.1000 3 3 8905.1000 3 89052000 -Floating or submersible drilling or 6 8905.2000 6 6 8905.2000 6 6 8905.2000 6 

-Other:

89059010 ---Floating docks 8 8905.9010 8 8 8905.9010 8 8 8905.9010 8 89059090 ---Other 3 8905.9090 3 3 8905.9090 3 3 8905.9090 3 8906 Other vessels, including warships and 89.06 89.06 89.06 89060010 ---Motor vessels 5 5 5 89060090 ---Other 8 8 8 

8906.1000 5 8906.1000 5 8906.1000 5 8906.9010 5 8906.9010 5 8906.9010 5 8906.9090 8 8906.9090 8 8906.9090 8 

8907 Other floating structures (for example, rafts, 89.07 89.07 89.07 89071000 -Inflatable rafts 8 8907.1000 8 8 8907.1000 8 8 8907.1000 8 89079000 -Other 8 8907.9000 8 8 8907.9000 8 8 8907.9000 8 

8907.9000 10 8 8907.9000 10 8 8907.9000 10 8 8907.9000 90 8 8907.9000 90 8 8907.9000 90 8 

8908 Vessels and other floating structures for 89.08 89.08 89.08 89080000 Vessels and other floating structures for 3 8908.0000 3 3 8908.0000 3 3 8908.0000 3 9001 Optical fibres and optical fibre bundles; 90.01 90.01 90.01 90011000 -Optical fibres, optical fibre bundles and 7 9001.1000 7 5 9001.1000 5 5 9001.1000 5 

9001.1000 11 59001.1000 19 59001.1000 90 5 

90012000 -Sheets and plates of polarizing material 8 9001.2000 8 8 9001.2000 8 8 9001.2000 8 90013000 -Contact lenses 12 9001.3000 12 10 9001.3000 10 10 9001.3000 10 

-Spectacle lenses of glass:

90014010 ---Photochromic 20 9001.4010 20 20 9001.4010 20 20 9001.4010 20 

---Other:

90014091 ----For sunglasses 20 9001.4091 20 20 9001.4091 20 20 9001.4091 20 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

90014099 ----Other 20 9001.4099 20 20 9001.4099 20 20 9001.4099 20 

-Spectacle lenses of other materials:

90015010 ---Photochromic 20 9001.5010 20 20 9001.5010 20 20 9001.5010 20 

---Other:

90015091 ----For sunglasses 20 9001.5091 20 20 9001.5091 20 20 9001.5091 20 90015099 ----Other 20 9001.5099 20 20 9001.5099 20 20 9001.5099 20 90019000 -Other 8 9001.9000 8 8 9001.9000 8 8 9001.9000 8 

9001.9000 10 8 9001.9000 10 89001.9000 20 8 9001.9000 20 8

9001.9000 30 8

9001.9000 90 8 9001.9000 90 8 

9002 Lenses, prisms, mirrors and other optical 90.02 90.02 90.02 

-Objective lenses:--For cameras, projectors or photographic 

90021110 ---For the photographic cameras of 8 9002.1110 8 8 9002.1110 8 8 9002.1110 8 90021120 ---For microfilm, microfiche or other 8 9002.1120 8 8 9002.1120 8 8 9002.1120 8 90021190 ---Other 15 9002.1190 15 15 9002.1190 15 15 9002.1190 15 

9002.1190 10 15 9002.1190 10 15 9002.1190 10 15

9002.1190 20 15

9002.1190 90 15 9002.1190 90 15 9002.1190 90 15 

--Other:

90021910 ---For cinematographic cameras or 15 9002.1910 15 15 9002.1910 15 15 9002.1910 15 90021990 ---Other 15 9002.1990 15 15 9002.1990 15 15 9002.1990 15 

-Filters:

90022010 ---For cameras 15 9002.2010 15 15 9002.2010 15 15 9002.2010 15 90022090 ---Other 15 9002.2090 15 15 9002.2090 15 15 9002.2090 15 

-Other:

90029010 ---For cameras 15 9002.9010 15 15 9002.9010 15 15 9002.9010 15 90029090 ---Other 15 9002.9090 15 15 9002.9090 15 15 9002.9090 15 

9002.9090 10 15 9002.9090 10 15 9002.9090 90 15 9002.9090 90 15 

9003 Frames and mountings for spectacles, 90.03 90.03 90.03 

-Frames and mountings:

90031100 --Of plastics 18 9003.1100 18 18 9003.1100 18 18 9003.1100 18 90031900 --Of other materials 12.4 9003.1900 12.4 10 9003.1900 10 10 9003.1900 10 

9003.1900 10 12.4 9003.1900 10 10 9003.1900 10 10 9003.1900 90 12.4 9003.1900 90 10 9003.1900 90 10 

90039000 -Parts 12.4 9003.9000 12.4 10 9003.9000 10 10 9003.9000 10 9004 Spectacles, goggles and the like, corrective, 90.04 90.04 90.04 90041000 -Sunglasses 20 9004.1000 20 20 9004.1000 20 20 9004.1000 20 

-Other:

90049010 ---Photochromic spectacles 16 9004.9010 16 16 9004.9010 16 16 9004.9010 16 90049090 ---Other 20 9004.9090 20 20 9004.9090 20 20 9004.9090 20 9005 Binoculars, monocular, other optical 90.05 90.05 90.05 90051000 -Binoculars 15 9005.1000 15 15 9005.1000 15 15 9005.1000 15 

-Other instruments:

90058010 ---Astronomical telescopes and other 3 9005.8010 3 3 9005.8010 3 3 9005.8010 3 90058090 ---Other 12 9005.8090 12 12 9005.8090 12 12 9005.8090 12 

-Parts and accessories (including 

90059010 ---Of instruments of subheading 2 9005.9010 2 2 9005.9010 2 2 9005.9010 2 90059090 ---Other 8 9005.9090 8 8 9005.9090 8 8 9005.9090 8 9006 Photographic (other than cinematographic) 90.06 90.06 90.06 

-Cameras of a kind used for preparing 

90061010 ---Electronic colour scanners 12 9006.1010 12 12 9006.1010 12 12 9006.1010 12 90061090 ---Other 10 9006.1090 10 10 9006.1090 10 10 9006.1090 10 90062000 -Cameras of a kind used for recording 9 9006.2000 9 9 9006.2000 9 9 9006.2000 9 90063000 -Cameras specially designed for underwater 9 9006.3000 9 9 9006.3000 9 9 9006.3000 9 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

90064000 -Instant print cameras 5 9006.4000 5 5 9006.4000 5 5 9006.4000 5 

-Other cameras:

90065100 --With a through-the-lens viewfinder (single 25 9006.5100 25 25 9006.5100 25 25 9006.5100 25 90065200 --Other, for roll film of a width less than 35 25 9006.5200 25 25 9006.5200 25 25 9006.5200 25 90065300 --Other, for roll film of a width of 35mm 20 9006.5300 20 20 9006.5300 20 20 9006.5300 20 90065900 --Other 25 9006.5900 25 25 25 

-Photographic flashlight apparatus and 9006.5910 25 9006.5910 9 

9006.5990 25 9006.5990 25 9006.5990 10 25 9006.5990 10 25 9006.5990 20 25 9006.5990 20 25 9006.5990 30 25 9006.5990 30 25 9006.5990 40 25 9006.5990 40 25 9006.5990 90 25 9006.5990 90 25 

90066100 --Discharge lamp flashlight apparatus 18 9006.6100 18 18 9006.6100 18 18 9006.6100 18 90066200 --Flashbulbs, flashcubes and the like 18 9006.6200 18 18 9006.6200 18 18 9006.6200 18 90066900 --Other 18 9006.6900 18 18 9006.6900 18 18 9006.6900 18 

-Parts and accessories:--For cameras:

90069110 ---For cameras of subheadings 8 9006.9110 8 8 9006.9110 8 8 9006.9110 8 90069120 ---For instant print cameras 5 9006.9120 5 5 9006.9120 5 5 9006.9120 5 

---Other:

90069191 ----Automatic focal setting units 10 9006.9191 10 10 9006.9191 10 10 9006.9191 10 90069192 ---- Shutter units 10 9006.9192 10 10 9006.9192 10 10 9006.9192 10 90069199 ----Other 10 9006.9199 10 10 9006.9199 10 10 9006.9199 10 90069900 --Other 12 9006.9900 12 12 9006.9900 12 12 9006.9900 12 9007 Cinematographic cameras and projectors, 90.07 90.07 90.07 

-Cameras:

90071100 --For film of less than 16 mm width or for 14 9007.1100 14 14 9007.1100 14 14 9007.1100 14 

--Other:

90071910 ---High speed cameras 14 9007.1910 14 14 9007.1910 14 14 9007.1910 14 90071990 ---Other 14 9007.1990 14 14 9007.1990 14 14 9007.1990 14 90072000 -Projectors 14 9007.2000 14 14 9007.2000 14 14 

9007.2010 14 9007.2090 14 

-Parts and accessories:

90079100 --For cameras 8.4 9007.9100 8.4 8.4 9007.9100 8.4 8.4 9007.9100 8.4 90079200 --For projectors 8.4 9007.9200 8.4 8.4 9007.9200 8.4 8.4 9007.9200 8.4 9008 Image projectors, other than 90.08 90.08 90.08 90081000 -Slide projectors 14 9008.1000 14 14 9008.1000 14 14 9008.1000 14 90082000 -Microfilm, microfiche or other microform 10 9008.2000 10 10 9008.2000 10 10 9008.2000 10 

-Other image projectors:

90083010 ---Orthographic projectors 18 9008.3010 18 18 9008.3010 18 18 9008.3010 18 90083090 ---Other 18 9008.3090 18 18 9008.3090 18 18 9008.3090 18 90084000 -Photographic (other than 20 9008.4000 20 20 9008.4000 20 20 9008.4000 20 

-Parts and accessories:

90089010 ---Of microfilm, microfiche or other 8 9008.9010 8 8 9008.9010 8 8 9008.9010 8 90089020 ---Of photographic enlargers and reducers 14 9008.9020 14 14 9008.9020 14 14 9008.9020 14 90089090 ---Other 14 9008.9090 14 14 9008.9090 14 14 9008.9090 14 9009 Photo-copying apparatus incorporating 90.09 90.09 90.09

-Electrostatic photo-copying apparatus:--Operating by reproducing the original 

90091110 ---Of colourful photo-copy 7.3 9009.1110 7.3 3.7 9009.1110 3.7 0 9009.1110 0 90091190 ---Other 7.3 9009.1190 7.3 3.7 9009.1190 3.7 0 9009.1190 0 

--Operating by reproducing the original 

90091210 ---Of colourful photo-copy 12.4 9009.1210 12.4 10 9009.1210 10 10 9009.1210 10 90091290 ---Other 12.4 9009.1290 12.4 10 9009.1290 10 10 

9009.1291 10

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

9009.1299 10

-Other photo-copying apparatus:--Incorporating an optical system:

90092110 ---Of colourful photo-copy 7.3 9009.2110 7.3 3.7 9009.2110 3.7 0 9009.2110 0 90092190 ---Other 7.3 9009.2190 7.3 3.7 9009.2190 3.7 0 9009.2190 0 

--Of the contact type:

90092210 ---Of colourful photo-copy 22 9009.2210 20 22 9009.2210 20 22 9009.2210 20 90092290 ---Other 22 9009.2290 20 22 9009.2290 20 22 9009.2290 20 

-Thermo-copying apparatus:

90093010 ---Of colourful photo-copy 22 9009.3010 20 22 9009.3010 20 22 9009.3010 20 90093090 ---Other 22 9009.3090 20 22 9009.3090 20 22 9009.3090 20 

-Parts and accessories:

90099010 ---Organic photo-conductor (O.P.C) 0 0 0 90099090 ---Other 0 0 0 

9009.9100 0 9009.9100 0 9009.9100 09009.9200 0 9009.9200 0 9009.9200 09009.9300 0 9009.9300 0 9009.9300 09009.9910 0 9009.9910 0 9009.9910 09009.9990 0 9009.9990 0 9009.9990 0

9010 Apparatus and equipment for 90.10 90.10 90.10 

-Apparatus and equipment for automatically 

90101010 ---Of a kind used in cinematographic film 14 9010.1010 14 14 9010.1010 14 14 9010.1010 14 90101020 ---Of a kind used in special 8.4 9010.1020 8.4 8.4 9010.1020 8.4 8.4 9010.1020 8.4 

---Other:

90101091 ----For the colour photographic film in rools 25 9010.1091 25 25 9010.1091 25 25 9010.1091 25 90101099 ----Other 17 9010.1099 17 15 9010.1099 15 15 9010.1099 15 

-Apparatus for the projection or draning of 

90104100 --Direct write-on-wafer apparatus 7.3 9010.4100 7.3 3.7 9010.4100 3.7 0 9010.4100 0 90104200 --Step and repeat aligners 7.3 9010.4200 7.3 3.7 9010.4200 3.7 0 9010.4200 0 90104900 --Other 7.3 9010.4900 7.3 3.7 9010.4900 3.7 0 9010.4900 0 

-Other apparatus and equipment for 

90105010 ---Negatoscopes 14 9010.5010 14 14 9010.5010 14 14 9010.5010 14 

---Other:

90105021 ----Of a kind used in cinematographic film 14 9010.5021 14 14 9010.5021 14 14 9010.5021 14 90105022 ----Of a kind used in special photographic 8.4 9010.5022 8.4 8.4 9010.5022 8.4 8.4 9010.5022 8.4 90105029 ----Other 17 9010.5029 17 17 9010.5029 17 17 9010.5029 17 

9010.5029 55 179010.5029 90 17

90106000 -Projection screens 14 9010.6000 14 14 9010.6000 14 14 9010.6000 14 

-Parts and accessories:

90109010 ---Of a kind used in cinematographic film? 0 9010.9010 0 0 9010.9010 0 0 9010.9010 0 90109020 ---Of a kind used in special photographic 0 9010.9020 0 0 9010.9020 0 0 9010.9020 0 90109090 ---Other 0 9010.9090 0 0 9010.9090 0 0 9010.9090 0 90109090 Parts and accessories of the apparatus of 0 0 0 9011 Compound optical microscopes, including 90.11 90.11 90.11 90111000 -Stereoscopic microscopes 0 9011.1000 0 0 9011.1000 0 0 9011.1000 0 90111000 Optical stereoscopic microscopes fitted with 0 0 0 90112000 -Other microscopes, for photo micro graphy, 0 9011.2000 0 0 9011.2000 0 0 9011.2000 0 90112000 Photomicrographic microscopes fitted with 0 0 0 90118000 -Other microscopes 7 9011.8000 7 7 9011.8000 7 7 9011.8000 7 90119000 -Parts and accessories 0 9011.9000 0 0 9011.9000 0 0 9011.9000 0 90119000 Parts and accessories of optical 0 0 0 9012 Microscopes other than optical 90.12 90.12 90.12 90121000 -Microscopes other than optical 0 9012.1000 0 0 9012.1000 0 0 9012.1000 0 90121000 Electron beam microscopes fitted with 0 0 0 90129000 -Parts and accessories 0 9012.9000 0 0 9012.9000 0 0 9012.9000 0 90129000 Parts and accessories of electron beam 0 0 0 9013 Liquid crystal devices not constituting 90.13 90.13 90.13 90131000 -Telescopic sifts for fitting to arms; 8 9013.1000 8 8 9013.1000 8 8 9013.1000 8 90132000 -Lasers, other than laser diodes 6 9013.2000 6 6 9013.2000 6 6 9013.2000 6 

9013.2000 10 6 9013.2000 10 6 9013.2000 10 6

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

9013.2000 20 6 9013.2000 20 6 9013.2000 30 6 9013.2000 30 6 9013.2000 40 6 9013.2000 40 6 9013.2000 50 6 9013.2000 50 6 9013.2000 60 6 9013.2000 60 6 9013.2000 70 6 9013.2000 70 6 

9013.2000 90 6 9013.2000 90 6 9013.2000 90 6 

-Other devices, appliances and instruments:

90138010 ---Hand magnifying glasses 12 9013.8010 12 12 9013.8010 12 12 9013.8010 12 90138020 --- "Door eyes" 12 9013.8020 12 12 9013.8020 12 12 9013.8020 12 

9013.8030 5 9013.8030 5 9013.8030 5 

90138090 ---Other 5 9013.8090 5 5 9013.8090 5 5 9013.8090 5 

-Parts and accessories:

90139010 ---For goods of subheading No 90131000 or 6 9013.9010 6 6 9013.9010 6 6 9013.9010 6 

9013.9010 10 69013.9010 90 6

90139090 ---Other 8.4 9013.9090 8 8.4 9013.9090 8 8.4 9013.9090 8 9014 Direction finding compasses; other 90.14 90.14 90.14 90141000 -Direction finding compasses 2 9014.1000 2 2 9014.1000 2 2 9014.1000 2 90142000 -Instruments and appliances for 2 9014.2000 2 2 9014.2000 2 2 9014.2000 2 

9014.2000 10 2 9014.2000 11 2 9014.2000 11 2 

9014.2000 12 2 9014.2000 12 2 9014.2000 13 2 9014.2000 13 2 9014.2000 14 2 9014.2000 14 2 9014.2000 15 2 9014.2000 15 2 9014.2000 16 2 9014.2000 16 2 9014.2000 17 2 9014.2000 17 2 9014.2000 18 2 9014.2000 18 2 

9014.2000 90 2 9014.2000 90 2 9014.2000 90 2 

90148000 -Other instruments and appliances 2 9014.8000 2 2 9014.8000 2 2 9014.8000 2 

9014.8000 10 2 9014.8000 10 2 9014.8000 20 2 9014.8000 20 2 9014.8000 90 2 9014.8000 90 2 

90149000 -Parts and accessories 1.5 9014.9000 1.5 1.5 9014.9000 1.5 1.5 9014.9000 1.5 9015 Surveying (including photogram metrical 90.15 90.15 90.15 90151000 -Rangefinders 9 9015.1000 9 9 9015.1000 9 9 9015.1000 9 90152000 -Theodolites and tachometers 9 9015.2000 9 9 9015.2000 9 9 9015.2000 9 90153000 -Levels 9 9015.3000 9 9 9015.3000 9 9 9015.3000 9 90154000 -Photogram metrical surveying instruments 9 9015.4000 9 9 9015.4000 9 9 9015.4000 9 90158000 -Other instruments and appliances 5 9015.8000 5 5 9015.8000 5 5 9015.8000 5 

9015.8000 10 5 9015.8000 10 5 9015.8000 20 5 9015.8000 20 5 9015.8000 90 5 9015.8000 90 5 

90159000 -Parts and accessories 5 9015.9000 5 5 9015.9000 5 5 9015.9000 5 

9015.9000 10 5 9015.9000 10 5 

9015.9000 90 5 

9016 Balances of a sensitivity of 50 mg or better, 90.16 90.16 90.16 90160010 ---Of a sensitivity of 0.1 mg or better 9 9016.0010 9 9 9016.0010 9 9 9016.0010 9 90160090 ---Other 10.5 9016.0090 10.5 10.5 9016.0090 10.5 10.5 9016.0090 10.5 9017 Drawing, marking-out or mathematical 90.17 90.17 90.17 90171000 -Drafting tables and machines, whether or 8 9017.1000 8 8 9017.1000 8 8 9017.1000 8 90172000 -Other drawing, marking-out or 3.6 9017.2000 3.6 0 9017.2000 0 0 9017.2000 0 90172000 Pattern generating apparatus of a kind used 0 0 0 90173000 -Micrometers, calli8pers and gauges 8 9017.3000 8 8 9017.3000 8 8 9017.3000 8 90178000 -Other instruments 8 9017.8000 8 8 9017.8000 8 8 9017.8000 8 90179000 -Parts and accessories 0 9017.9000 0 0 9017.9000 0 0 9017.9000 0 90179000 Parts and accessories for pattern 0 0 0 9018 Instruments and appliances used in 90.18 90.18 90.18 

-Electro-diagnostic apparatus (including 

90181100 --Electro-cardiographs 5 9018.1100 5 5 9018.1100 5 5 9018.1100 5 

--Ultrasonic scanning apparatus:

90181210 ---B-ultrasonic diagnostic equipment 7 9018.1210 7 7 9018.1210 7 7 9018.1210 7 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

9018.1210 10 7 9018.1210 10 79018.1210 90 7 9018.1210 90 7

---Other:

90181291 ----Chromoscope ultrasonic diagnostic 5 9018.1291 5 5 9018.1291 5 5 9018.1291 5 90181299 ---- Other 5 9018.1299 5 5 9018.1299 5 5 9018.1299 5 90181300 --Magnetic resonance imaging apparatus 4 9018.1300 4 4 9018.1300 4 4 9018.1300 4 

9018.1300 10 4 9018.1300 10 49018.1300 90 4 9018.1300 90 4

90181400 --Scintigraphic apparatus 5 9018.1400 5 5 9018.1400 5 5 9018.1400 5 

--Other:

90181930 ---Patient monitors 4 9018.1930 4 4 9018.1930 4 4 9018.1930 4 

9018.1941 4 9018.1949 4 

90181990 ---Other 4 9018.1990 4 4 9018.1990 4 4 9018.1990 4 90182000 -Ultra-violet or infra-red ray apparatus 4 9018.2000 4 4 9018.2000 4 4 9018.2000 4 

-Syringes, needles, catheters, cannulae and 

90183100 --Syringes, with or without needles 8 9018.3100 8 8 9018.3100 8 8 9018.3100 8 

--Tubular metal needles and needles for 

90183210 ---Tubular metal needles 8 9018.3210 8 8 9018.3210 8 8 9018.3210 8 90183220 ---Needles for sutures 4 9018.3220 4 4 9018.3220 4 4 9018.3220 4 90183900 --Other 4 9018.3900 4 4 9018.3900 4 4 9018.3900 4 

-Other instruments and appliances, used in 

90184100 --Dental drill engines, whether or not 4 9018.4100 4 4 9018.4100 4 4 9018.4100 4 

--Other:

90184910 ---Dentists' chairs incorporating dental 4 9018.4910 4 4 9018.4910 4 4 9018.4910 4 90184990 ---Other 4 9018.4990 4 4 9018.4990 4 4 9018.4990 4 90185000 -Other ophthalmic instruments and 4 9018.5000 4 4 9018.5000 4 4 9018.5000 4 

-Other instruments and appliances:

90189010 ---Stethoscopes 4 9018.9010 4 4 9018.9010 4 4 9018.9010 4 90189020 ---Sphygmomanometers 4 9018.9020 4 4 9018.9020 4 4 9018.9020 4 90189030 ---Endoscopes 4 9018.9030 4 4 9018.9030 4 4 9018.9030 4 90189040 ---Artificial kidney(dialysis) apparatus 4 9018.9040 4 4 9018.9040 4 4 9018.9040 4 90189050 ---Diathermy apparatus 4 9018.9050 4 4 9018.9050 4 4 9018.9050 4 90189060 ---Blood transfusion apparatus 4 9018.9060 4 4 9018.9060 4 4 9018.9060 4 90189070 ---Anaesthetic apparatus and instruments 4 9018.9070 4 4 9018.9070 4 4 9018.9070 4 

9018.9080 4 9018.9080 4 9018.9080 4 

90189090 ---Other 4 9018.9090 4 4 9018.9090 4 4 9018.9090 4 9019 Machine-therapy appliances; massage 90.19 90.19 90.19 

-Machine-therapy appliances; massage 

90191010 ---Massage apparatus 15 9019.1010 15 15 9019.1010 15 15 9019.1010 15 90191090 ---Other 4 9019.1090 4 4 9019.1090 4 4 9019.1090 4 90192000 -Ozone therapy, oxygen therapy, aerosol 4 9019.2000 4 4 9019.2000 4 4 9019.2000 4 9020 Other breathing appliances and gas masks, 90.20 90.20 90.20 90200000 Other breathing appliances and gas masks, 8 9020.0000 8 8 9020.0000 8 8 9020.0000 8 9021 Orthopaedic appliances, including crutches, 90.21 90.21 90.21 

-Artificial joints and other orthopaedic or 

9021.1000 4 9021.1000 4 9021.1000 4 

90211100 --Artificial joints 4 4 4 90211900 --Other 4 4 4 

-Artificial teeth and dental fittings:

90212100 --Artificial teeth 4 9021.2100 4 4 9021.2100 4 4 9021.2100 4 90212900 --Other 4 9021.2900 4 4 9021.2900 4 4 9021.2900 4 90213000 -Other artificial parts of the body 4 4 4 

9021.3100 4 9021.3100 4 9021.3100 4 9021.3900 4 9021.3900 4 9021.3900 4 

90214000 -Hearing aids, excluding parts and 4 9021.4000 4 4 9021.4000 4 4 9021.4000 4 90215000 -Pacemakers for stimulating heart muscles, 4 9021.5000 4 4 9021.5000 4 4 9021.5000 4 90219000 -Other 4 9021.9000 4 4 9021.9000 4 4 9021.9000 4 9022 Apparatus based on the use of X-rays or of 90.22 90.22 90.22 

-Apparatus based on the use of X-rays, 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

90221200 --Computed tomography apparatus 4 9022.1200 4 4 9022.1200 4 4 9022.1200 4 90221300 --Other, for dental uses 4 9022.1300 4 4 9022.1300 4 4 9022.1300 4 90221400 --For medical, surgical or veterinary uses: 4 9022.1400 4 4 9022.1400 4 4 9022.1400 4 

9022.1400 10 4 9022.1400 10 4 9022.1400 10 4 9022.1400 90 4 9022.1400 90 4 9022.1400 90 4 

--Other:

90221910 --- Low dosage X-ray security inspecting 4 9022.1910 4 4 9022.1910 4 4 9022.1910 4 90221990 ---Other 4 9022.1990 4 4 9022.1990 4 4 9022.1990 4 

9022.1990 10 4 9022.1990 90 4 

-Apparatus based on the use of alpha, beta 

90222100 --For medical, surgical, dental or veterinary 4 9022.2100 4 4 9022.2100 4 4 9022.2100 4 90222900 --For other uses 6 9022.2900 6 6 9022.2900 6 6 9022.2900 6 

9022.2900 10 6 9022.2900 90 6 

90223000 -X-ray tubes 2 9022.3000 2 2 9022.3000 2 2 9022.3000 2 

9022.3000 10 2 9022.3000 10 29022.3000 90 2 9022.3000 90 2

-Other, including parts and accessories:

90229010 ---X-ray intensifiers 6 9022.9010 6 6 9022.9010 6 6 9022.9010 6 90229090 ---Other 6 9022.9090 6 6 9022.9090 6 6 9022.9090 6 

9022.9090 10 6 9022.9090 10 69022.9090 20 6 9022.9090 20 6 9022.9090 30 6 9022.9090 30 6 9022.9090 90 6 9022.9090 90 6 

9023 Instruments, apparatus and models, 90.23 90.23 90.23 90230000 Instruments, apparatus and models, 7 9023.0000 7 7 9023.0000 7 7 9023.0000 7 9024 Machines and appliances for testing the 90.24 90.24 90.24 90241000 -Machines and appliances for testing metals 7 9024.1000 7 7 9024.1000 7 7 9024.1000 7 90248000 -Other machines and appliances 5 9024.8000 5 5 9024.8000 5 5 9024.8000 5 90249000 -Parts and accessories 6 9024.9000 6 6 9024.9000 6 6 9024.9000 6 9025 Hydrometers and similar floating 90.25 90.25 90.25 

-Thermometers and pyrometers, not 

90251100 --Liquid-filled, for irect reading 4 9025.1100 4 4 9025.1100 4 4 9025.1100 4 

--Other:

90251910 ---For technical use 8.4 9025.1910 8.4 8.4 9025.1910 8.4 8.4 9025.1910 8.4 90251990 ---Other 8.4 9025.1990 8.4 8.4 9025.1990 8.4 8.4 9025.1990 8.4 90258000 -Other instruments 11 9025.8000 11 11 9025.8000 11 11 9025.8000 11 90259000 -Parts and accessories 8 9025.9000 8 8 9025.9000 8 8 9025.9000 8 9026 Instruments and apparatus for measuring or 90.26 90.26 90.26 90261000 -For measuring or checking the flow or level 0 9026.1000 0 0 9026.1000 0 0 9026.1000 0 90262000 -For measuring or checking pressure 0 9026.2000 0 0 9026.2000 0 0 

9026.2000 10 0

9026.2010 0 9026.2010 10 0 9026.2010 90 0 9026.2090 0 

90268000 -Other instruments or appparatus 0 9026.8000 0 0 9026.8000 0 0 9026.8000 0 90269000 -Parts and accessories 0 9026.9000 0 0 9026.9000 0 0 9026.9000 0 9027 Instruments and apparatus for physical or 90.27 90.27 90.27 90271000 -Gas or smoke analysis apparatus 7 9027.1000 7 7 9027.1000 7 7 9027.1000 7 

9027.1000 10 7 9027.1000 90 7 

90272000 -Chromatography and electrophoresis 0 9027.2000 0 0 9027.2000 0 0 

9027.2011 0 9027.2012 0 9027.2019 0 9027.2020 0 

90273000 -Spectrometers, spectrophoto meters and 0 9027.3000 0 0 9027.3000 0 0 9027.3000 0 90274000 -Exposure meters 14 9027.4000 14 14 9027.4000 14 14 9027.4000 14 90275000 -Other instruments and apparatus using 0 9027.5000 0 0 9027.5000 0 0 9027.5000 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Other instruments and apparatus

90278010 ---Mass spectrograph 0 9027.8010 0 0 0 

9027.8011 0 9027.8011 0 9027.8019 0 9027.8019 0 9027.8019 10 0 9027.8019 10 0 9027.8019 20 0 9027.8019 20 0 9027.8019 90 0 9027.8019 90 0 

90278090 ---Other 0 9027.8090 0 0 9027.8090 0 0 9027.8090 0 

90279000 -Microtomes; parts and accessories 0 9027.9000 0 0 9027.9000 0 0 9027.9000 0 90279000 Parts and accessories of products of 0 0 0 9028 Gas, liquid or electricity supply or 90.28 90.28 90.28 

-Gas meters:

90281010 ---Coal gas meters 10 9028.1010 10 10 9028.1010 10 10 9028.1010 10 90281090 ---Other 10 9028.1090 10 10 9028.1090 10 10 9028.1090 10 

-Liquid meters:

90282010 ---Water meters 10 9028.2010 10 10 9028.2010 10 10 9028.2010 10 90282090 ---Other 10 9028.2090 10 10 9028.2090 10 10 9028.2090 10 

-Electricity meters:

90283010 ---Watt-hour meter 10 9028.3010 10 10 9028.3010 10 10 9028.3010 10 90283090 ---Other 10 9028.3090 10 10 9028.3090 10 10 9028.3090 10 

-Parts and accessories:

90289010 ---For technical use 8.4 9028.9010 8.4 8.4 9028.9010 8.4 8.4 9028.9010 8.4 90289090 ---Other 8.4 9028.9090 8.4 8.4 9028.9090 8.4 8.4 9028.9090 8.4 9029 Revolution counters, production counters, 90.29 90.29 90.29 

-Revolution counters, production counters, 

90291010 ---Revolution counters 15 9029.1010 15 15 9029.1010 15 15 9029.1010 15 90291020 ---Taximeters and mileometers 15 9029.1020 15 15 9029.1020 15 15 9029.1020 15 90291090 ---Other 15 9029.1090 15 15 9029.1090 15 15 9029.1090 15 

-Speed indicators and tachometers; 

90292010 ---Speed indicators for motor vehicles 10 9029.2010 10 10 9029.2010 10 10 9029.2010 10 90292090 ---Other 10 9029.2090 10 10 9029.2090 10 10 9029.2090 10 90299000 -Parts and accessories 6 9029.9000 6 6 9029.9000 6 6 9029.9000 6 9030 Oscilloscopes, spectrum analyzers and 90.30 90.30 90.30 90301000 -Instruments and apparatus for measuring 5 9030.1000 5 5 9030.1000 5 5 9030.1000 5 

-Cathode-ray oscilloscopes and cathode90302010 ---For general use, of test frequency less 12 9030.2010 12 10 9030.2010 10 10 9030.2010 10 

90302090 ---Other 7 9030.2090 7 5 9030.2090 5 5 9030.2090 5 

-Other instruments and apparatus, for --Multimeters:

90303110 ---Digital, of measuring range of 5 1/2 or 15 9030.3110 15 15 9030.3110 15 15 9030.3110 15 90303190 ---Other 5 9030.3190 5 5 9030.3190 5 5 9030.3190 5 

--Other:

90303910 ---Digital ammeters or voltmeters, of 15 9030.3910 15 15 9030.3910 15 15 9030.3910 15 90303920 ---Resistance e measuring instruments 14 9030.3920 14 14 9030.3920 14 14 9030.3920 14 90303990 ---Other 9 9030.3990 9 9 9030.3990 9 9 9030.3990 9 

-Other instruments and apparatus, specially 

90304010 ---Digital frequency meters, of test 0 9030.4010 0 0 9030.4010 0 0 9030.4010 0 90304090 ---Other 0 9030.4090 0 0 9030.4090 0 0 9030.4090 0 

-Other instruments and apparatus:

90308200 --For measuring or checking semiconductor 0 9030.8200 0 0 9030.8200 0 0 9030.8200 0 

--Other, with a recording device:

90308310 ---For measuring inductance or capacitance 10 9030.8310 10 10 9030.8310 10 10 9030.8310 10 90308390 ---Other 8 9030.8390 8 8 9030.8390 8 8 9030.8390 8 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

--Other:

90308910 ---For measuring inductance or capacitance 14 9030.8910 14 14 9030.8910 14 14 9030.8910 14 90308990 ---Other 8 9030.8990 8 8 9030.8990 8 8 9030.8990 8 

9030.8990 10 8 9030.8990 10 8 9030.8990 90 8 9030.8990 90 8 

90309000 -Parts and accessories 7 9030.9000 7 7 *9030.9000 7 7 *9030.9000 90309000 Parts and accessories of instruments and 0 0 0 

9030.9000 11 0 9030.9000 11 0 9030.9000 11 09030.9000 19 0 9030.9000 19 0 9030.9000 19 09030.9000 90 7 9030.9000 90 7 9030.9000 90 7 

9031 Measuring or checking instruments, 90.31 90.31 90.31 90311000 -Machines for balancing mechanical parts 7 9031.1000 7 7 9031.1000 7 7 9031.1000 7 

9031.1000 10 7 9031.1000 10 7 9031.1000 90 7 9031.1000 90 7 

90312000 -Test benches 7 9031.2000 7 7 9031.2000 7 7 9031.2000 7 

9031.2000 10 7 9031.2000 10 7 9031.2000 20 7 9031.2000 20 7 9031.2000 30 7 9031.2000 30 7 9031.2000 40 7 9031.2000 40 7 9031.2000 90 7 9031.2000 90 7 

90313000 -Profile projectors 10 9031.3000 10 10 9031.3000 10 10 9031.3000 10 

-Other optical instruments and appliances:--For inspecting semiconductor wafers or 

90314110 ---Integrated circuit belium spectraleak 0 9031.4110 0 9031.4100 0 9031.4100 0 90314190 ---Other 0 9031.4190 0 0 0 90314900 --Other 0 9031.4900 0 0 9031.4900 0 0 9031.4900 0 90314900 Optical instruments and appliances for 0 0 0 

9031.4900 10 0 9031.4900 10 0 9031.4900 10 09031.4900 90 0 9031.4900 90 0 9031.4900 90 0

-Other instruments, appliances and 

90318010 ---Optical telecommunication and optical 5 9031.8010 5 5 9031.8010 5 5 9031.8010 5 

9031.8020 5 9031.8020 5 9031.8020 5 

90318090 ---Other 5 9031.8090 5 5 9031.8090 5 5 9031.8090 5 

9031.8090 10 5 9031.8090 10 5 9031.8090 10 5 

9031.8090 20 5 9031.8090 20 5 9031.8090 30 5 9031.8090 30 5

9031.8090 90 5 9031.8090 90 5 9031.8090 90 5 

90319000 -Parts and accessories 0 9031.9000 0 0 9031.9000 0 0 9031.9000 0 

9031.9000 20 0 9031.9000 20 0 9031.9000 30 0 9031.9000 30 0 9031.9000 90 0 9031.9000 90 0 

90319000 Parts and accessories of optical instruments 0 0 0 9032 Automatic regulating or controlling 90.32 90.32 90.32 90321000 -Thermostats 7 9032.1000 7 7 9032.1000 7 7 9032.1000 7 90322000 -Manostats 7 9032.2000 7 7 9032.2000 7 7 9032.2000 7 

-Other instruments and apparatus:

90328100 --Hydraulic or pneumatic 7 9032.8100 7 7 9032.8100 7 7 9032.8100 7 90328900 --Other 7 9032.8900 7 7 9032.8900 7 7 9032.8900 7 

9032.8900 10 7 9032.8900 10 7 9032.8900 10 7

9032.8900 20 7 

9032.8900 90 7 9032.8900 90 7 9032.8900 90 7 

90329000 -Parts and accessories 5 9032.9000 5 5 9032.9000 5 5 9032.9000 5 9033 Parts and accessories (not specified or 90.33 90.33 90.33 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

90330000 Parts and accessories (not specified or 6 9033.0000 6 6 9033.0000 6 6 9033.0000 6 

9033.0000 10 6 9033.0000 10 6 9033.0000 10 69033.0000 90 6 9033.0000 90 6 9033.0000 90 6 

9101 Wrist-watches, pocket-watches and other 91.01 91.01 91.01 

-Wrist-watches, electrically operated, 

91011100 --With mechanical display only 13.8 9101.1100 13.8 11 9101.1100 11 11 9101.1100 11 91011200 --With opto-electronic display only 16 9101.1200 16 16 9101.1200 16 16 9101.1200 16 91011900 --Other 15 9101.1900 15 15 9101.1900 15 15 9101.1900 15 

-Other wrist-watches, whether or not 

91012100 --With automatic winding 13.2 9101.2100 13.2 11 9101.2100 11 11 9101.2100 11 

9101.2100 10 11 9101.2100 90 11 

91012900 --Other 15 9101.2900 15 15 9101.2900 15 15 9101.2900 15 

9101.2900 10 15 9101.2900 90 15 

-Other:

91019100 --Electrically operated 17 9101.9100 17 15 9101.9100 15 15 9101.9100 15 91019900 --Other 20 9101.9900 20 20 9101.9900 20 20 9101.9900 20 9102 Wrist-watches, pocket-watches and other- 91.02 91.02 91.02 

-Wrist-watches, electrically operated, 

91021100 --With mechanical display only 15 9102.1100 15 12.5 9102.1100 12.5 12.5 9102.1100 12.5 91021200 --With opto-electronic display only 25 9102.1200 23 25 9102.1200 23 25 9102.1200 23 91021900 --Other 15 9102.1900 15 15 9102.1900 15 15 9102.1900 15 

-Other wrist-watches, whether or not 

91022100 --With automatic winding 13.2 9102.2100 13.2 11 9102.2100 11 11 9102.2100 11 

9102.2100 10 11 9102.2100 90 11 

91022900 --Other 15 9102.2900 15 15 9102.2900 15 15 9102.2900 15 

9102.2900 10 15 9102.2900 90 15 

-Other:

91029100 --Electrically operated 17 9102.9100 17 15 9102.9100 15 15 9102.9100 15 91029900 --Other 20 9102.9900 20 20 9102.9900 20 20 9102.9900 20 9103 Clocks with watch movements, excluding 91.03 91.03 91.03 91031000 -Electrically operated 25 9103.1000 23 25 9103.1000 23 25 9103.1000 23 91039000 -Other 20 9103.9000 20 20 9103.9000 20 20 9103.9000 20 9104 Instrument panel clocks and clocks of a 91.04 91.04 91.04 91040000 Instrument panel clocks and clocks of a 12.4 9104.0000 12.4 10 9104.0000 10 10 9104.0000 10 9105 Other clocks: 91.05 91.05 91.05 

-Alarm clocks:

91051100 --Electrically operated 25 9105.1100 23 25 9105.1100 23 25 9105.1100 23 91051900 --Other 20 9105.1900 20 20 9105.1900 20 20 9105.1900 20 

-Wall clocks:

91052100 --Electrically operated 25 9105.2100 23 25 9105.2100 23 25 9105.2100 23 91052900 --Other 20 9105.2900 20 20 9105.2900 20 20 9105.2900 20 

-Other:--Electrically operated:

91059110 ---Astronomical chronometer 3 9105.9110 3 3 9105.9110 3 3 9105.9110 3 91059190 ---Other 25 9105.9190 23 25 9105.9190 23 25 9105.9190 23 91059900 --Other 16 9105.9900 16 16 9105.9900 16 16 9105.9900 16 9106 Time of day recording apparatus and 91.06 91.06 91.06 91061000 -Time-registers; time-recorders 16 9106.1000 16 16 9106.1000 16 16 9106.1000 16 91062000 -Parking meters 16 9106.2000 16 16 9106.2000 16 16 9106.2000 16 91069000 -Other 16 9106.9000 16 16 9106.9000 16 16 9106.9000 16 9107 Time switches with clock or watch 91.07 91.07 91.07 91070000 Time switches with clock or watch 14 9107.0000 14 12 9107.0000 12 12 9107.0000 12 9108 Watch movements, complete and 91.08 91.08 91.08 

-Electrically operated:

91081100 --With mechanical display only or with a 16 9108.1100 16 16 9108.1100 16 16 9108.1100 16 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

91081200 --With opto-electronic display only 16 9108.1200 16 16 9108.1200 16 16 9108.1200 16 91081900 --Other 16 9108.1900 16 16 9108.1900 16 16 9108.1900 16 91082000 -With automatic winding 16 9108.2000 16 16 9108.2000 16 16 9108.2000 16 

9108.9010 16 9108.9010 16 9108.9010 16 9108.9090 16 9108.9090 16 9108.9090 16 

-Other:

91089100 --Measuring 33.8 mm or less 16 16 16 91089900 --Other 16 16 16 9109 Clock movements, complete and 91.09 91.09 91.09 

-Electrically operated:

91091100 --Of alarm clocks 16 9109.1100 16 16 9109.1100 16 16 9109.1100 16 91091900 --Other 16 9109.1900 16 16 9109.1900 16 16 9109.1900 16 91099000 -Other 16 9109.9000 16 16 9109.9000 16 16 9109.9000 16 9110 Complete watch or clock movements, 91.10 91.10 91.10 

-Of watches:

91101100 --Complete movements, unassembled or 16 9110.1100 16 16 9110.1100 16 16 9110.1100 16 91101200 --Incomplete movements, assembled 16 9110.1200 16 16 9110.1200 16 16 9110.1200 16 91101900 --Rough movements 16 9110.1900 16 16 9110.1900 16 16 9110.1900 16 

-Other:

91109010 ---Complete movements, unassembled or 16 9110.9010 16 16 9110.9010 16 16 9110.9010 16 91109090 ---Other 16 9110.9090 16 16 9110.9090 16 16 9110.9090 16 9111 Watch cases and parts thereof: 91.11 91.11 91.11 91111000 -Cases of precious metal or of metal clad 14 9111.1000 14 14 9111.1000 14 14 9111.1000 14 91112000 -Cases of base metal, whether or not gold- 14 9111.2000 14 14 9111.2000 14 14 9111.2000 14 91118000 -Other cases 14 9111.8000 14 14 9111.8000 14 14 9111.8000 14 91119000 -Parts 14 9111.9000 14 14 9111.9000 14 14 9111.9000 14 9112 Clock cases and cases of a similar type for 91.12 91.12 91.12 91121000 -Cases of metal 14 14 14 

9112.2000 14 9112.2000 14 9112.2000 14 

91128000 -Other cases 14 14 14 91129000 -Parts 12 9112.9000 12 12 9112.9000 12 12 9112.9000 12 9113 Watch straps, watch bands and watch 91.13 91.13 91.13 91131000 -Of precious metal or of metal clad with 20 9113.1000 20 20 9113.1000 20 20 9113.1000 20 91132000 -Of base metal, whether or not gold- or 14 9113.2000 14 14 9113.2000 14 14 9113.2000 14 91139000 -Other 14 9113.9000 14 14 9113.9000 14 14 9113.9000 14 

9113.9000 10 14 9113.9000 10 14 9113.9000 10 14 9113.9000 90 14 9113.9000 90 14 9113.9000 90 14 

9114 Other clock or watch parts: 91.14 91.14 91.14 91141000 -Springs, including hair-springs 14 9114.1000 14 14 9114.1000 14 14 9114.1000 14 91142000 -Jewels 14 9114.2000 14 14 9114.2000 14 14 9114.2000 14 91143000 -Dials 14 9114.3000 14 14 9114.3000 14 14 9114.3000 14 91144000 -plates and bridges 14 9114.4000 14 14 9114.4000 14 14 9114.4000 14 91149000 -Other 14 9114.9000 14 14 9114.9000 14 14 9114.9000 14 9201 Pianos, including automatic pianos; 92.01 92.01 92.01 92011000 -Upright pianos 20 9201.1000 20 17.5 9201.1000 17.5 17.5 9201.1000 17.5 92012000 -Grand pianos 20 9201.2000 20 17.5 9201.2000 17.5 17.5 9201.2000 17.5 

9201.2000 10 20 9201.2000 10 17.5 9201.2000 10 17.59201.2000 90 20 9201.2000 90 17.5 9201.2000 90 17.5 

92019000 -Other 20 9201.9000 20 17.5 9201.9000 17.5 17.5 9201.9000 17.5 9202 Other string musical instruments (for 92.02 92.02 92.02 92021000 -Played with a bow 17.5 9202.1000 17.5 17.5 9202.1000 17.5 17.5 9202.1000 17.5 

9202.1000 11 17.5 9202.1000 11 17.5 9202.1000 11 17.5 9202.1000 19 17.5 9202.1000 19 17.5 9202.1000 19 17.5 9202.1000 91 17.5 9202.1000 91 17.5 9202.1000 91 17.5 9202.1000 99 17.5 9202.1000 99 17.5 9202.1000 99 17.5 

92029000 -Other 17.5 9202.9000 17.5 17.5 9202.9000 17.5 17.5 9202.9000 17.5 

9202.9000 10 17.5 9202.9000 10 17.5 9202.9000 10 17.5 9202.9000 90 17.5 9202.9000 90 17.5 9202.9000 90 17.5 

9203 Keyboard pipe organs; harmoniums and 92.03 92.03 92.0392030000 Keyboard pipe organs; harmoniums and 20 9203.0000 20 20 9203.0000 20 20 9203.0000 20 9204 Accordions and similar instruments; mouth 92.04 92.04 92.04

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

92041000 -Accordions and similar instruments 21 9204.1000 21 21 9204.1000 21 21 9204.1000 21 92042000 -Mouth organs 21 9204.2000 21 21 9204.2000 21 21 9204.2000 21 9205 Other wind musical instruments (for 92.05 92.05 92.05 92051000 -Brass-wind instruments 17.5 9205.1000 17.5 17.5 9205.1000 17.5 17.5 9205.1000 17.5 

9205.1000 10 17.5 9205.1000 10 17.5 9205.1000 10 17.59205.1000 90 17.5 9205.1000 90 17.5 9205.1000 90 17.5 

92059000 -Other 17.5 9205.9000 17.5 17.5 9205.9000 17.5 17.5 9205.9000 17.5 

9205.9000 10 17.5 9205.9000 10 17.5 9205.9000 10 17.59205.9000 90 17.5 9205.9000 90 17.5 9205.9000 90 17.5

9206 Percussion musical instruments (for 92.06 92.06 92.06 92060000 Percussion musical instruments (for 17.5 9206.0000 17.5 17.5 9206.0000 17.5 17.5 9206.0000 17.5 

9206.0000 10 17.5 9206.0000 10 17.5 9206.0000 10 17.5 9206.0000 90 17.5 9206.0000 90 17.5 9206.0000 90 17.5 

9207 Musical instruments, the sound of which is 92.07 92.07 92.07 92071000 -Keyboard instruments, other than 30 9207.1000 30 30 9207.1000 30 30 9207.1000 30 92079000 -Other 30 9207.9000 30 30 9207.9000 30 30 9207.9000 30 9208 Musical boxes, fairground organs, 92.08 92.08 92.08 92081000 -Musical boxes 22 9208.1000 22 22 9208.1000 22 22 9208.1000 22 92089000 -Other 22 9208.9000 22 22 9208.9000 22 22 9208.9000 22 9209 Parts (for example, mechanisms for musical 92.09 92.09 92.09 92091000 -Metronomes, tuning forks and pitch pipes 17.5 9209.1000 17.5 17.5 9209.1000 17.5 17.5 9209.1000 17.5 92092000 -Mechanisms for musical boxes 17.5 9209.2000 17.5 17.5 9209.2000 17.5 17.5 9209.2000 17.5 92093000 -Musical instrument strings 17.5 9209.3000 17.5 17.5 9209.3000 17.5 17.5 9209.3000 17.5 

-Other:

92099100 --Parts and accessories for pianos 17.5 9209.9100 17.5 17.5 9209.9100 17.5 17.5 9209.9100 17.5 92099200 --Parts and accessories for the musical 17.5 9209.9200 17.5 17.5 9209.9200 17.5 17.5 9209.9200 17.5 92099300 --Parts and accessories for the musical 17.5 9209.9300 17.5 17.5 9209.9300 17.5 17.5 9209.9300 17.5 92099400 --Parts and accessories for the musical 17.5 9209.9400 17.5 17.5 9209.9400 17.5 17.5 9209.9400 17.5 92099900 --Other 17.5 9209.9900 17.5 17.5 9209.9900 17.5 17.5 9209.9900 17.5 9301 Military weapons, other than revolvers, 93.01 93.01 93.01 93010000 Military weapons, other than revolvers, 13 13 13 

9301.1100 13 9301.1100 13 9301.1100 13 9301.1900 13 9301.1900 13 9301.1900 13 9301.2000 13 9301.2000 13 9301.2000 13 9301.9000 13 9301.9000 13 9301.9000 13 

9302 Revolvers and pistols, other than those of 93.02 93.02 93.02 93020000 Revolvers and pistols, other than those of 13 9302.0000 13 13 9302.0000 13 13 9302.0000 13 9303 Other firearms and similar devices which 93.03 93.03 93.03 93031000 -Muzzle-loading firearms 13 9303.1000 13 13 9303.1000 13 13 9303.1000 13 93032000 -Other sporting, hunting or target shooting 13 9303.2000 13 13 9303.2000 13 13 9303.2000 13 93033000 -Other sporting, hunting or target shooting 15 9303.3000 13 15 9303.3000 13 15 9303.3000 13 93039000 -Other 13 9303.9000 13 13 9303.9000 13 13 9303.9000 13 9304 Other arms (for example, spring, air or gas 93.04 93.04 93.04 93040000 Other arms (for example, spring, air or gas 13 9304.0000 13 13 9304.0000 13 13 9304.0000 13 9305 Parts and accessories of articles of 93.05 93.05 93.05 93051000 -Of revolvers or pistols 13 9305.1000 13 13 9305.1000 13 13 9305.1000 13 

-Of shotguns or rifles of heading No?9303:?

93052100 --Shotgun barrels 13 9305.2100 13 13 9305.2100 13 13 9305.2100 13 93052900 --Other 13 9305.2900 13 13 9305.2900 13 13 9305.2900 13 93059000 -Other 15 15 15 

9305.9100 13 9305.9100 13 9305.9100 13 9305.9900 13 9305.9900 13 9305.9900 13 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

9306 Bombs, grenades, torpedoes, mines, 93.06 93.06 93.06 93061000 -Cartridges for riveting or similar tools or for 15 9306.1000 13 15 9306.1000 13 15 9306.1000 13

-Shotgun cartridges and parts thereof; air 

93062100 --Cartridges 13 9306.2100 13 13 9306.2100 13 13 9306.2100 13 93062900 --Other 13 9306.2900 13 13 9306.2900 13 13 9306.2900 13 93063000 -Other Cartridges and parts thereof 13 9306.3000 13 13 9306.3000 13 13 9306.3000 13 93069000 -Other 13 9306.9000 13 13 9306.9000 13 13 9306.9000 13 

9306.9000 10 13 9306.9000 10 13 9306.9000 20 13 9306.9000 20 13 9306.9000 30 13 9306.9000 30 13 9306.9000 40 13 9306.9000 40 13 9306.9000 90 13 9306.9000 90 13 

9307 Swords, cutlasses, bayonets, lances and 93.07 93.07 93.07 93070000 Swords, cutlasses, bayonets, lances and 13 9307.0000 13 13 9307.0000 13 13 9307.0000 13 

9307.0000 10 13 9307.0000 90 13 

9401 Seats (other than those of heading No 94.01 94.01 94.01 94011000 -Seats of a kind used for aircraft 7.3 9401.1000 7.3 3.7 9401.1000 3.7 0 9401.1000 0 94012000 -Seats of a kind used for motor vehicles 12.4 9401.2000 12.4 10 9401.2000 10 10 

9401.2010 10 9401.2090 10 

94013000 -Swivel seats with variable height 7.3 9401.3000 7.3 3.7 9401.3000 3.7 0 9401.3000 0 94014000 -Seats other than garden seats or camping 7.3 9401.4000 7.3 3.7 9401.4000 3.7 0 

9401.4010 0 9401.4090 0 

94015000 -Seats of cane, osier, bamboo or similar 7.3 9401.5000 7.3 3.7 9401.5000 3.7 0 9401.5000 0 

-Other seats, with wooden frames:

94016100 --Upholstered 7.3 9401.6100 7.3 3.7 9401.6100 3.7 0 

9401.6110 0 9401.6190 0 

94016900 --Other 7.3 9401.6900 7.3 3.7 9401.6900 3.7 0 9401.6900 0 

-Other seats, with metal frames:

94017100 --Upholstered 7.3 9401.7100 7.3 3.7 9401.7100 3.7 0 

9401.7110 0 9401.7190 0 

94017900 --Other 7.3 9401.7900 7.3 3.7 9401.7900 3.7 0 9401.7900 0 94018000 -Other seats 7.3 9401.8000 7.3 3.7 9401.8000 3.7 0 

9401.8010 0 9401.8090 0 

94019000 -Parts 0 3.2 0 

9401.9011 25 9401.9011 22.9 9401.9011 14.3 9401.9019 6.4 9401.9019 3.2 9401.9019 0 9401.9090 6.4 9401.9090 3.2 9401.9090 0 

9402 Medical, surgical, denal or veterinary 94.02 94.02 94.02 

-Dentists', barbers' or similar chairs and 

94021010 ---Barbers' chairs and parts thereof 7.3 9402.1010 7.3 3.7 9402.1010 3.7 0 9402.1010 0 94021090 ---Other 2 9402.1090 2 0 9402.1090 0 0 9402.1090 0 94029000 -Other 2 9402.9000 2 0 9402.9000 0 0 9402.9000 0 9403 Other furniture and parts thereof: 94.03 94.03 94.03 94031000 -metal furniture Of a kind used in offices 7.3 9403.1000 7.3 3.7 9403.1000 3.7 0 9403.1000 0 94032000 -Other metal furniture 7.3 9403.2000 7.3 3.7 9403.2000 3.7 0 9403.2000 0 94033000 -Wooden furniture of a kind used in offices 7.3 9403.3000 7.3 3.7 9403.3000 3.7 0 9403.3000 0 

9403.3000 10 0 9403.3000 90 0 

94034000 -Wooden furniture of a kind used in the 7.3 9403.4000 7.3 3.7 9403.4000 3.7 0 9403.4000 0 

9403.4000 10 0 9403.4000 90 0 

-Wooden furniture of a kind used in the 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

94035010 ---Of rose wood (including padauk wood) 7.3 9403.5010 7.3 3.7 9403.5010 3.7 0 9403.5010 0 

9403.5010 10 0 9403.5010 90 0 

---Other:

94035091 ----Of lacquered wood 7.3 9403.5091 7.3 3.7 9403.5091 3.7 0 9403.5091 0 94035099 ----Other 7.3 9403.5099 7.3 3.7 9403.5099 3.7 0 9403.5099 0 

9403.5099 10 0 9403.5099 90 0 

-Other wooden furniture:

94036010 ---Of rose wood (including padauk wood) 7.3 9403.6010 7.3 3.7 9403.6010 3.7 0 9403.6010 0 

9403.6010 10 0 9403.6010 90 0 

---Other:

94036091 ----Of lacquered wood 7.3 9403.6091 7.3 3.7 9403.6091 3.7 0 9403.6091 0 94036099 ----Other 7.3 9403.6099 7.3 3.7 9403.6099 3.7 0 9403.6099 0 

9403.6099 10 0 9403.6099 90 0 

94037000 -Furniture of plastics 7.3 9403.7000 7.3 3.7 9403.7000 3.7 0 9403.7000 0 

-Furniture of other materials, including 

94038010 ---Of cane, osier, bamboo or similar 7.3 9403.8010 7.3 3.7 9403.8010 3.7 0 9403.8010 0 94038090 ---Other 7.3 9403.8090 7.3 3.7 9403.8090 3.7 0 0 

9403.8091 09403.8099 0

94039000 -Parts 7.3 9403.9000 7.3 3.7 9403.9000 3.7 0 9403.9000 0 

9403.9000 10 7.3 9403.9000 10 3.7 9403.9000 10 0 9403.9000 90 7.3 9403.9000 90 3.7 9403.9000 90 0 

9404 Mattress supports; articles of bedding and 94.04 94.04 94.04 94041000 -Mattress supports 20 9404.1000 20 20 9404.1000 20 20 9404.1000 20 

-Mattresses:

94042100 --Of cellular rubber or plastics, whether or 20 9404.2100 20 20 9404.2100 20 20 9404.2100 20 

9404.2100 10 20 9404.2100 10 20 9404.2100 10 20 9404.2100 90 20 9404.2100 90 20 9404.2100 90 20 

94042900 --Of Other materials 20 9404.2900 20 20 9404.2900 20 20 9404.2900 20 

-Sleeping bags:

94043010 ---Stuffed with feathers or down 20 9404.3010 20 20 9404.3010 20 20 9404.3010 20 

9404.3010 10 20 9404.3010 10 20 9404.3010 10 20 9404.3010 90 20 9404.3010 90 20 9404.3010 90 20 

94043090 ---Other 20 9404.3090 20 20 9404.3090 20 20 9404.3090 20 

-Other:

94049010 ---Stuffed with feathers or down 20 9404.9010 20 20 9404.9010 20 20 9404.9010 20 

9404.9010 10 20 

9404.9010 11 20 9404.9010 11 209404.9010 12 20 9404.9010 12 209404.9010 13 20 9404.9010 13 209404.9010 19 20 9404.9010 19 20

9404.9010 90 20 

9404.9010 91 20 9404.9010 91 209404.9010 92 20 9404.9010 92 209404.9010 93 20 9404.9010 93 209404.9010 99 20 9404.9010 99 20

94049020 ---Stuffed with animal hair 20 9404.9020 20 20 9404.9020 20 20 9404.9020 20 

9404.9020 10 20 

9404.9020 11 20 9404.9020 11 209404.9020 12 20 9404.9020 12 209404.9020 13 20 9404.9020 13 209404.9020 19 20 9404.9020 19 20

9404.9020 90 20 

9404.9020 91 20 9404.9020 91 20

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

9404.9020 92 20 9404.9020 92 209404.9020 93 20 9404.9020 93 209404.9020 99 20 9404.9020 99 20

94049030 ---Stuffed with silk wadding 20 9404.9030 20 20 9404.9030 20 20 9404.9030 20 

9404.9030 10 20 9404.9030 10 209404.9030 20 20 9404.9030 20 209404.9030 30 20 9404.9030 30 209404.9030 90 20 9404.9030 90 20

94049040 ---Stuffed with man-made fibres 20 9404.9040 20 20 9404.9040 20 20 9404.9040 20 

9404.9040 10 20 9404.9040 10 209404.9040 20 20 9404.9040 20 209404.9040 30 20 9404.9040 30 209404.9040 90 20 9404.9040 90 20

94049090 ---Other 20 9404.9090 20 20 9404.9090 20 20 9404.9090 20 

9404.9090 10 20 9404.9090 10 209404.9090 20 20 9404.9090 20 209404.9090 30 20 9404.9090 30 209404.9090 90 20 9404.9090 90 20

9405 Lamps and lighting fittings including 94.05 94.05 94.05 94051000 -Chandeliers and other electric ceiling or 12.4 9405.1000 12.4 10 9405.1000 10 10 9405.1000 10 94052000 -Electric table, desk, bedside or floor 20 9405.2000 20 20 9405.2000 20 20 9405.2000 20 94053000 -lighting sets of a kind used for christmas 16 9405.3000 16 16 9405.3000 16 16 9405.3000 16 

-Other electric lamps and lighting fittings:

94054010 ---Searchlights 17.5 9405.4010 17.5 17.5 9405.4010 17.5 17.5 9405.4010 17.5 94054020 ---Spotlights 17.5 9405.4020 17.5 17.5 9405.4020 17.5 17.5 9405.4020 17.5 94054090 ---Other 12.4 9405.4090 12.4 10 9405.4090 10 10 9405.4090 10 

9405.4090 10 10 9405.4090 10 109405.4090 90 10 9405.4090 90 10

94055000 -Non-electrical lamps and lighting fittings 21 9405.5000 20 21 9405.5000 20 21 9405.5000 20 94056000 -Illuminated signs, illuminated name plates 20 9405.6000 20 20 9405.6000 20 20 9405.6000 20 

-Parts:

94059100 --Of glass 21 9405.9100 20 21 9405.9100 20 21 9405.9100 20 94059200 --Of plastics 20 9405.9200 20 20 9405.9200 20 20 9405.9200 20 94059900 --Other 20 9405.9900 20 20 9405.9900 20 20 9405.9900 20 9406 Prefabricated buildings: 94.06 94.06 94.06 94060000 Prefabricated buildings 12.4 9406.0000 12.4 10 9406.0000 10 10 9406.0000 10 

9406.0000 10 12.4 9406.0000 10 10 9406.0000 10 10 

9406.0000 20 10 

9406.0000 90 12.4 9406.0000 90 10 9406.0000 90 10 

9501 Wheeled toys designed to be ridden by 95.01 95.01 95.0195010000 Wheeled toys designed to be ridden by 7 9501.0000 7 3.5 9501.0000 3.5 0 9501.0000 0 9502 Dolls representing only human beings: 95.02 95.02 95.0295021000 -Dolls, whether or not dressed 7 9502.1000 7 3.5 9502.1000 3.5 0 9502.1000 0 

-Parts and accessories:

95029100 --Garments and accessories therefor, 7 9502.9100 7 3.5 9502.9100 3.5 0 9502.9100 0 95029900 --Other 7 9502.9900 7 3.5 9502.9900 3.5 0 9502.9900 0 9503 Other toys; reduced-size (scale) models 95.03 95.03 95.03 95031000 -Electric trains, including tracks, signals and 7 9503.1000 7 3.5 9503.1000 3.5 0 9503.1000 0 95032000 -Reduced-size (“scale”) model assembly 7 9503.2000 7 3.5 9503.2000 3.5 0 9503.2000 0 95033000 -Other construction sets and constructional 7 9503.3000 7 3.5 9503.3000 3.5 0 9503.3000 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

-Toys representing animals or non-human 

95034100 --Stuffed 7 9503.4100 7 3.5 9503.4100 3.5 0 9503.4100 0 95034900 --Other 7 9503.4900 7 3.5 9503.4900 3.5 0 9503.4900 0 95035000 -Toy musical instruments and apparatus 7 9503.5000 7 3.5 9503.5000 3.5 0 9503.5000 0 95036000 -Puzzles 7 9503.6000 7 3.5 9503.6000 3.5 0 9503.6000 0 95037000 -Other toys, put up in sets or outfits 7 9503.7000 7 3.5 9503.7000 3.5 0 9503.7000 0 95038000 -Other toys and models, incorporating a 7 9503.8000 7 3.5 9503.8000 3.5 0 9503.8000 0 95039000 -Other 7 9503.9000 7 3.5 9503.9000 3.5 0 9503.9000 0 9504 Articles for fanfare, table or parlour games, 95.04 95.04 95.04 95041000 -Video games of a kind used with a 11.7 9504.1000 11.7 5.8 9504.1000 5.8 0 9504.1000 0 95042000 -Articles and accessories for billiards 8.3 9504.2000 8.3 4.2 9504.2000 4.2 0 9504.2000 0 

9504.2000 10 0 9504.2000 90 0 

-Other games, coin- or disc-operated, other 

95043010 ---Video games 11.7 9504.3010 11.7 5.8 9504.3010 5.8 0 9504.3010 0 95043090 ---Other 7 9504.3090 7 3.5 9504.3090 3.5 0 9504.3090 0 95044000 -Playing cards 7 9504.4000 7 3.5 9504.4000 3.5 0 9504.4000 0 

-Other:

95049010 ---Other video games 11.7 9504.9010 11.7 5.8 9504.9010 5.8 0 9504.9010 0 

---Automatic bowling alley equipments and 

95049021 ---- Automatic bowling pin distributing 7 9504.9021 7 3.5 9504.9021 3.5 0 9504.9021 0 95049022 ----Bowling balls 7 9504.9022 7 3.5 9504.9022 3.5 0 9504.9022 0 95049023 ---- Bowling pins 7 9504.9023 7 3.5 9504.9023 3.5 0 9504.9023 0 95049029 ---- Other 7 9504.9029 7 3.5 9504.9029 3.5 0 9504.9029 0 95049030 --- Chess articles such as chinese chess, 7 9504.9030 7 3.5 9504.9030 3.5 0 9504.9030 0 95049040 --- Mah-jong and other similar desk playing 7 9504.9040 7 3.5 9504.9040 3.5 0 9504.9040 0 95049090 ---Other 7 9504.9090 7 3.5 9504.9090 3.5 0 9504.9090 0 9505 Festive, carnival or other entertainment 95.05 95.05 95.05 95051000 -Articles for Christmas festivities 7 9505.1000 7 3.5 9505.1000 3.5 0 9505.1000 0 

9505.1000 10 7 9505.1000 10 3.5 9505.1000 10 0 9505.1000 90 7 9505.1000 90 3.5 9505.1000 90 0 

95059000 -Other 7 9505.9000 7 3.5 9505.9000 3.5 0 9505.9000 0 9506 Articles and equipment for general physical 95.06 95.06 95.06 

-Snow-skis and other snow-ski equipment:

95061100 --Skis 14 9506.1100 14 14 9506.1100 14 14 9506.1100 14 95061200 --Ski-fastenings (ski-bindings) 14 9506.1200 14 14 9506.1200 14 14 9506.1200 14 95061900 --Other 14 9506.1900 14 14 9506.1900 14 14 9506.1900 14 

-Water-skis, surf-boards, sailboards and 

95062100 --Sailboards 12 9506.2100 12 12 9506.2100 12 12 9506.2100 12 95062900 --Other 14 9506.2900 14 14 9506.2900 14 14 9506.2900 14 

-Golf clubs and other golf equipment:

95063100 --Clubs, complete 14 9506.3100 14 14 9506.3100 14 14 9506.3100 14 95063200 --Balls 12 9506.3200 12 12 9506.3200 12 12 9506.3200 12 95063900 --Other 14 9506.3900 14 14 9506.3900 14 14 9506.3900 14 

-Articles and equipment for table-tennis:

95064010 ---Table-tennis balls 12 9506.4010 12 12 9506.4010 12 12 9506.4010 12 95064090 ---Other 14 9506.4090 14 14 9506.4090 14 14 9506.4090 14 

-Tennis, badminton or similar rackets, 

95065100 --Lawn-tennis rackets, whether or not strung 14 9506.5100 14 14 9506.5100 14 14 9506.5100 14 95065900 --Other 14 9506.5900 14 14 9506.5900 14 14 9506.5900 14 

-Balls, other than golf balls and table-tennis 

95066100 --Lawn-tennis balls 12 9506.6100 12 12 9506.6100 12 12 9506.6100 12 

--Inflatable:

95066210 ---Basketballs, footballs or volley balls 12 9506.6210 12 12 9506.6210 12 12 9506.6210 12 95066290 ---Other 12 9506.6290 12 12 9506.6290 12 12 9506.6290 12 95066900 --Other 12 9506.6900 12 12 9506.6900 12 12 9506.6900 12 

-Ice skates and roller skates, including 

95067010 --- Ice skates 14 9506.7010 14 14 9506.7010 14 14 9506.7010 14 95067020 --- Roller skates 14 9506.7020 14 14 9506.7020 14 14 9506.7020 14 

-Other:--Articles and equipment for general 

95069110 ---Equipment for exercise and recovery 12 9506.9110 12 12 9506.9110 12 12 9506.9110 12 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

95069120 ---Skate board 12 9506.9120 12 12 9506.9120 12 12 9506.9120 12 95069190 ---Other 12 9506.9190 12 12 9506.9190 12 12 9506.9190 12 95069900 --Other 12 9506.9900 12 12 9506.9900 12 12 9506.9900 12 9507 Fishing rods, fish-hooks and other line 95.07 95.07 95.07 95071000 -Fishing rods 21 9507.1000 21 21 9507.1000 21 21 9507.1000 21 

9507.1000 10 21 9507.1000 10 21 9507.1000 10 21 

9507.1000 20 21 9507.1000 20 21

9507.1000 90 21 9507.1000 90 21 9507.1000 90 21 

95072000 -Fish-hooks, whether or not snelled 21 9507.2000 21 21 9507.2000 21 21 9507.2000 21 95073000 -Fishing reels 21 9507.3000 21 21 9507.3000 21 21 9507.3000 21 95079000 -Other 21 9507.9000 21 21 9507.9000 21 21 9507.9000 21 9508 Roundabouts, swings, shooting galleries 95.08 95.08 95.08 95080000 Roundabouts, swings, shooting galleries 15 15 15 

9508.1000 17 9508.1000 15 9508.1000 15 

9508.1000 10 15 9508.1000 90 15 

9508.9000 17 9508.9000 15 9508.9000 15 

9601 Worked ivory, bone, tortoise-shell, horn, 96.01 96.01 96.01 96011000 -Worked ivory and articles of ivory 20 9601.1000 20 20 9601.1000 20 20 9601.1000 20 

9601.1000 10 20 9601.1000 10 20 9601.1000 10 20 9601.1000 90 20 9601.1000 90 20 9601.1000 90 20 

96019000 -Other 20 9601.9000 20 20 9601.9000 20 20 9601.9000 20 

9601.9000 10 20 9601.9000 10 20 9601.9000 10 20 9601.9000 90 20 9601.9000 90 20 9601.9000 90 20 

9602 Worked vegetable or mineral carving 96.02 96.02 96.02 96020010 ---Pharmaceutical capsules 10.5 9602.0010 10.5 10.5 9602.0010 10.5 10.5 9602.0010 10.5 96020090 ---Other 25 9602.0090 25 25 9602.0090 25 25 9602.0090 25 9603 Brooms, brushes (including brushes 96.03 96.03 96.03 96031000 -Brooms and brushes, consisting of twigs or 25 9603.1000 25 25 9603.1000 25 25 9603.1000 25 

-Tooth brushes, shaving brushes, hair 

96032100 --Tooth brushes, including dental-plate 25 9603.2100 25 25 9603.2100 25 25 9603.2100 25 96032900 --Other 17 9603.2900 17 15 9603.2900 15 15 9603.2900 15 

9603.2900 10 17 9603.2900 10 15 9603.2900 10 15 9603.2900 90 17 9603.2900 90 15 9603.2900 90 15 

-Artists' brushes, writing brushes and similar 

96033010 ---Artists' brushes 25 9603.3010 25 25 9603.3010 25 25 9603.3010 25 

9603.3010 10 25 9603.3010 10 25 9603.3010 10 25 9603.3010 90 25 9603.3010 90 25 9603.3010 90 25 

96033020 ---Writing brushes 20 9603.3020 20 20 9603.3020 20 20 9603.3020 20 

9603.3020 10 20 9603.3020 10 20 9603.3020 10 20 9603.3020 90 20 9603.3020 90 20 9603.3020 90 20 

96033090 ---Other 27 9603.3090 27 25 9603.3090 25 25 9603.3090 25 

9603.3090 10 27 9603.3090 10 25 9603.3090 10 25 9603.3090 90 27 9603.3090 90 25 9603.3090 90 25 

-Paint, distemper, varnish or similar brushes ---Paint, distemper, vanish or similar 

96034011 ----Of pigs', hogs' or boars' bristle 20 9603.4011 20 20 9603.4011 20 20 9603.4011 20 96034019 ----Other 25 9603.4019 23 25 9603.4019 23 25 9603.4019 23 96034020 ---Paint pads and rollers 25 9603.4020 23 25 9603.4020 23 25 9603.4020 23 

-Other brushes constituting parts of ---Brushes of metal wire:

96035011 ----Constituting parts of machines or 14 9603.5011 14 14 9603.5011 14 14 9603.5011 14 96035019 ----Other 14 9603.5019 14 14 9603.5019 14 14 9603.5019 14 

---Other:

96035091 ----Constituting parts of machines or 14 9603.5091 14 14 9603.5091 14 14 9603.5091 14 

9603.5091 10 14 9603.5091 10 14 9603.5091 10 14 9603.5091 90 14 9603.5091 90 14 9603.5091 90 14 

96035099 ----Other 14 9603.5099 14 14 9603.5099 14 14 9603.5099 14 

9603.5099 10 14 9603.5099 10 14 9603.5099 10 14 9603.5099 90 14 9603.5099 90 14 9603.5099 90 14 

-Other:

96039010 ---Feather dusters 25 9603.9010 21 25 9603.9010 21 25 9603.9010 21 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

9603.9010 10 21 9603.9010 10 21 9603.9010 10 21 9603.9010 90 21 9603.9010 90 21 9603.9010 90 21 

96039090 ---Other 17 9603.9090 17 15 9603.9090 15 15 9603.9090 15 

9603.9090 10 17 9603.9090 10 15 9603.9090 10 15 9603.9090 20 17 9603.9090 20 15 9603.9090 20 15 9603.9090 90 17 9603.9090 90 15 9603.9090 90 15 

9604 Hand sieves and hand riddles: 96.04 96.04 96.04 96040000 Hand sieves and hand riddles 25 9604.0000 21 25 9604.0000 21 25 9604.0000 21 9605 Travel sets for personal toilet, sewing or 96.05 96.05 96.05 96050000 Travel sets for personal toilet, sewing or 17 9605.0000 17 15 9605.0000 15 15 9605.0000 15 

9605.0000 10 17 9605.0000 10 159605.0000 90 17 9605.0000 90 15

9606 Buttons, press-fasteners, snap-fasteners 96.06 96.06 96.06 96061000 -Press-fasteners, snap-fasteners and Press- 25 9606.1000 21 25 9606.1000 21 25 9606.1000 21 

-Buttons:

96062100 --Of plastics, not covered with textile 25 9606.2100 21 25 9606.2100 21 25 9606.2100 21 96062200 --Of base metal, not covered with textile 17 9606.2200 17 15 9606.2200 15 15 9606.2200 15 96062900 --Other 17 9606.2900 17 15 9606.2900 15 15 9606.2900 15 

9606.2900 10 17 9606.2900 10 15 9606.2900 10 15 9606.2900 90 17 9606.2900 90 15 9606.2900 90 15 

96063000 -Button moulds and other parts of buttons; 17 9606.3000 17 15 9606.3000 15 15 9606.3000 15 9607 Slide fasteners and parts thereof: 96.07 96.07 96.07 

-Slide fasteners:

96071100 --Fitted with chain scoops of base metal 25 9607.1100 21 25 9607.1100 21 25 9607.1100 21 96071900 --Other 25 9607.1900 21 25 9607.1900 21 25 9607.1900 21 96072000 -Parts 25 9607.2000 21 25 9607.2000 21 25 9607.2000 21 9608 Ball point pens; felt tipped and other porous- 96.08 96.08 96.08 96081000 -Ball point pens 15 9608.1000 15 15 9608.1000 15 15 9608.1000 15 96082000 -Felt tipped and other porous-tipped pens 21 9608.2000 21 21 9608.2000 21 21 9608.2000 21 

-Fountain pens, stylograph pens and other 

96083100 --Indian ink drawing pens 21 9608.3100 21 21 9608.3100 21 21 9608.3100 21 

--Other:

96083910 ---Fountain pens 21 9608.3910 21 21 9608.3910 21 21 9608.3910 21 96083990 ---Other 9608.3990 21 9608.3990 21 9608.3990 21 96084000 -Propelling or sliding pencils 21 9608.4000 21 21 9608.4000 21 21 9608.4000 21 96085000 -Sets of articles from two or more of the 21 9608.5000 21 21 9608.5000 21 21 9608.5000 21 96086000 -Refills for ball point pens, comprising the 21 9608.6000 21 21 9608.6000 21 21 9608.6000 21 

-Other:

96089100 --Pen nibs and nib points 12 9608.9100 12 12 9608.9100 12 12 9608.9100 12 

--Other:

96089910 ---Of a kind used on machines or 17.5 9608.9910 17.5 17.5 9608.9910 17.5 17.5 9608.9910 17.5 96089920 ---Duplicating styles; pen-holders, pencil- 21 9608.9920 21 21 9608.9920 21 21 9608.9920 21 96089990 ---Other 21 9608.9990 21 21 9608.9990 21 21 9608.9990 21 9609 Pencils (other than pencils of heading 96.09 96.09 96.09 

-Pencils and crayons, with leads encased in 

96091010 ---Pencils 21 9609.1010 21 21 9609.1010 21 21 9609.1010 21 96091020 ---Crayons 21 9609.1020 21 21 9609.1020 21 21 9609.1020 21 96092000 -Pencil leads, black or coloured 21 9609.2000 21 21 9609.2000 21 21 9609.2000 21 96099000 -Other 15 9609.9000 15 15 9609.9000 15 15 9609.9000 15 9610 Slates and boards, with writing or drawing 96.10 96.10 96.10 96100000 Slates and boards, with writing or drawing 15 9610.0000 15 15 9610.0000 15 15 9610.0000 15 9611 Date, sealing or numbering stamps, and the 96.11 96.11 96.11 96110000 Date, sealing or numbering stamps, and the 21 9611.0000 21 21 9611.0000 21 21 9611.0000 21 

9611.0000 10 21 9611.0000 10 21 9611.0000 10 21 9611.0000 90 21 9611.0000 90 21 9611.0000 90 21 

9612 Typewriter or similar ribbons, inked or 96.12 96.12 96.12 96121000 -Ribbons 10.5 9612.1000 10.5 10.5 9612.1000 10.5 10.5 9612.1000 10.5 

9612.1000 10 10.5 9612.1000 10 10.59612.1000 90 10.5 9612.1000 90 10.5

96122000 -Ink-pads 25 9612.2000 25 25 9612.2000 25 25 9612.2000 25 9613 Cigarette lighters and other lighters, 96.13 96.13 96.13 96131000 -Pocket lighters, gas fueled, non refillable 25 9613.1000 25 25 9613.1000 25 25 9613.1000 25 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

96132000 -Pocket lighters, gas fueled, refillable 25 9613.2000 25 25 9613.2000 25 25 9613.2000 25 96133000 -Table lighters 25 25 25 96138000 -Other lighters 25 9613.8000 25 25 9613.8000 25 25 9613.8000 25 96139000 -Parts 25 9613.9000 25 25 9613.9000 25 25 9613.9000 25 9614 Smoking pipes (including pipe bowls) and 96.14 96.14 96.14 96142000 -Pipes and pipe bowls 25 9614.2000 25 25 9614.2000 25 25 9614.2000 25 

9614.2000 10 25 9614.2000 10 25 9614.2000 10 259614.2000 20 25 9614.2000 20 25 9614.2000 20 259614.2000 90 25 9614.2000 90 25 9614.2000 90 25

96149000 -Other 25 9614.9000 25 25 9614.9000 25 25 9614.9000 25 

9614.9000 10 25 9614.9000 10 25 9614.9000 10 259614.9000 90 25 9614.9000 90 25 9614.9000 90 25

9615 Combs, hair-slides and the like; hairpins, 96.15 96.15 96.15 

-Combs, hair-slides and the like:

96151100 --Of hard rubber or plastics 18 9615.1100 18 18 9615.1100 18 18 9615.1100 18 96151900 --Other 18 9615.1900 18 18 9615.1900 18 18 9615.1900 18 

9615.1900 10 18 9615.1900 10 18 9615.1900 10 18 9615.1900 20 18 9615.1900 20 18 9615.1900 20 18 9615.1900 90 18 9615.1900 90 18 9615.1900 90 18 

96159000 -Other 18 9615.9000 18 18 9615.9000 18 18 9615.9000 18 9616 Scent sprays and similar toilet sprays, and 96.16 96.16 96.16 96161000 -Scent sprays and similar toilet sprays, and 18 9616.1000 18 18 9616.1000 18 18 9616.1000 18 96162000 -Powder-puffs and pads for the application 18 9616.2000 18 18 9616.2000 18 18 9616.2000 18 9617 Vacuum flasks and other vacuum vessels, 96.17 96.17 96.17 96170010 ---Vacuum flasks 25 9617.0010 24 25 9617.0010 24 25 9617.0010 24 96170090 ---Other 18 9617.0090 18 18 9617.0090 18 18 9617.0090 18 9618 Tailors' dummies and other lay figures; 96.18 96.18 96.18 96180000 Tailors' dummies and other lay figures; 21 9618.0000 21 21 9618.0000 21 21 9618.0000 21 

9618.0000 10 21 9618.0000 10 21 9618.0000 10 21 9618.0000 90 21 9618.0000 90 221 9618.0000 90 221 

9701 Paintings, drawings and pastels, executed 97.01 97.01 97.01 

-Paintings, drawings and pastels:

97011010 ---Original painting 12 9701.1010 12 12 9701.1010 12 12 9701.1010 12 97011020 ---Reproductions 14 9701.1020 14 14 9701.1020 14 14 9701.1020 14 97019000 -Other 14 9701.9000 14 14 9701.9000 14 14 9701.9000 14 

9701.9000 10 14 9701.9000 10 14 9701.9000 10 14 9701.9000 20 14 9701.9000 20 14 9701.9000 20 14 9701.9000 90 14 9701.9000 90 14 9701.9000 90 14 

9702 Original engravings, prints and lithographs: 97.02 97.02 97.02 97020000 Original engravings, prints and lithographs 12 9702.0000 12 12 9702.0000 12 12 9702.0000 12 9703 Original sculptures and statuary, in any 97.03 97.03 97.03 97030000 Original sculptures and statuary, in any 12 9703.0000 12 12 9703.0000 12 12 9703.0000 12 

9703.0000 10 12 9703.0000 10 12 9703.0000 10 12 9703.0000 90 12 9703.0000 90 12 9703.0000 90 12 

9704 Postage or revenue stamps, stamp- 97.04 97.04 97.04 97040010 ---Postage stamps 14 9704.0010 8 14 9704.0010 8 14 9704.0010 8 97040090 ---Other 14 9704.0090 14 14 9704.0090 14 14 9704.0090 14 9705 Collections and collectors' pieces of 97.05 97.05 97.05 97050000 Collections and collectors' pieces of 0 9705.0000 0 0 9705.0000 0 0 9705.0000 0 

9705.0000 10 0 9705.0000 10 0 9705.0000 10 0 9705.0000 90 0 9705.0000 90 0 9705.0000 90 0 

9706 Antiques of an age exceeding one hundred 97.06 97.06 97.06 97060000 Antiques of an age exceeding one hundred 0 9706.0000 0 0 9706.0000 0 0 9706.0000 0 

9706.0000 10 0 9706.0000 10 0 9706.0000 10 0 9706.0000 90 0 9706.0000 90 0 9706.0000 90 0 

Appendix 1 
HS Description

Bound rate as

of 01-01-2003 Tariff No. MFN

Bound rate as

of 01-01-2004 Tariff No. MFN

Bound rate as

of 01-01-2006 Tariff No. MFN

Comparison of China's Accession Commitments on Tariff Reductions and China's Implementation of Tariff Reductions as reflected in China's Tariff Schedules for 2

2003 2004 2006 

98.01 98.01 98.01 9801.0010 0 9801.0010 0 9801.0010 0 9801.0090 0 9801.0090 0 9801.0090 0 9801.3000 0 9801.3000 0 9801.3000 0 98.03 98.03 98.03 9803.0010 0 9803.0010 0 9803.0010 0 9803.0020 0 9803.0020 0 9803.0020 0 9803.0030 0 9803.0030 0 9803.0030 0 9803.0090 0 9803.0090 0 9803.0090 0 

Appendix 1