CUSTOMS TARIFF - SCHEDULE 85 - i

Transcription

1 CUSTOMS TARIFF - SCHEDULE 85 - i Chapter 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Notes. 1. This Chapter does not cover: (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of heading 70.11; (c) Machines and apparatus of heading 84.86; (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or (e) Electrically heated furniture of Chapter Headings to do not apply to goods described in heading 85.11, 85.12, 85.40, or However, metal tank mercury arc rectifiers remain classified in heading For the purposes of heading 85.07, the expression electric accumulators includes those presented with ancillary components which contribute to the accumulator s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used. 4. Heading covers only the following electro-mechanical machines of the kind commonly used for domestic purposes: (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b) Other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers, (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16). 5. For the purposes of heading 85.23: (a) "Solid-state non-volatile storage devices" (for example, "flash memory cards" or "flash electronic storage cards") are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, "FLASH E 2 PROM") in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors; (b) The term "smart cards" means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements. 6. For the purpose of heading "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). Revised January 1, 2017 Issued January 1, 2017

2 85 - ii CUSTOMS TARIFF SCHEDULE The expression "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading For the purpose of heading 85.36, "connectors for optical fibres, optical fibre bundles or cables" means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal. 8. Heading does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43). 9. For the purpose of headings and 85.42: (a) "Diodes, transistors and similar semiconductor devices" are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field; (b) "Electronic integrated circuits" are: (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated; (ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements. (iv) Multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 85.32, 85.33, 85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads. For the purpose of this definition : 1. Components may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components. 2. Silicon based means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die. 3. (a) Silicon based sensors consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. Physical or chemical quantities relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (b) Silicon based actuators consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement. (c) Silicon based resonators are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical Revised January 1, 2017 Issued January 1, 2017

3 CUSTOMS TARIFF - SCHEDULE 85 - iii oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (d) Silicon based oscillators are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. For the classification of the articles defined in this Note, headings and shall take precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function. 10. For the purposes of heading 85.48, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged. Subheading Note. 1. Subheadings covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. Supplementary Notes. 1. For purposes of this Chapter, "printed circuit assembly" means a good consisting of one or more printed circuits of heading with one or more active elements assembled on it, with or without passive elements. For purposes of this Note, "active elements" means diodes, transistors and similar semiconductor devices, whether or not photosensitive, of heading 85.41, and integrated circuits of heading For purposes of this Chapter: (a) references to "high definition" as it applies to television receivers and cathode-ray tubes refers to goods having (i) an aspect ratio of the screen equal to or greater than 16:9, and (ii) a viewing screen capable of displaying more than 700 scanning lines; and (b) the video display diagonal is determined by measuring the maximum straight line dimension across the visible portion of the face plate used for displaying video. 3. For the purposes of heading 85.23, "software" means programs that are recorded on diskettes, compact discs, magnetic tape or any other suitable storage medium and that are designed to be executed by a computer or similar programmable, microprocessor-controlled device or apparatus but does not mean audio or video recordings of a type used with sound recording or reproducing apparatus of heading or with video recording or reproducing apparatus of heading Statistical Notes. (NB These notes do not form part of the Customs legislation.) 1. For statistical purposes of subheading , the size of a sealed beam lamp unit is determined by measuring the largest diagonal dimension across the face-plate for rectangular lamp units and the diameter for circular lamp units. 2. For statistical purposes of subheadings and , the lowest operating frequency will determine the classification. 3. For the statistical purposes of subheading having a unit of measure metre, the intention is to capture the total number of metres obtained by multiplying the number of individual fibres by the length. Revised January 1, 2017 Issued January 1, 2017

4 85-1 CUSTOMS TARIFF - SCHEDULE Preferential s Electric motors and generators (excluding generating sets) Motors of an output not exceeding 37.5 W Free CCCT, LDCT, GPT, UST, Of an output of less than W: AC... NMB DC... NMB Other... NMB Of an output of W or more but not exceeding 37.5 W: AC... NMB DC... NMB Other... NMB Universal AC/DC motors of an output exceeding 37.5 W -Other DC motors; DC generators: Of an output not exceeding 750 W Free CCCT, LDCT, GPT, UST, DC motors, of an output exceeding 37.5 W but not exceeding 75 W... NMB DC motors, of an output exceeding 75 W but less than 750 W... NMB Of an output exceeding 750 W but not exceeding 75 kw Actuators; Brushless geared shaft motors for use in electrical hand tools; Gear motors for use in the manufacture of machinery or equipment; Motors for use in the manufacture of lifts (elevators); Motors of a voltage of 20 V or more but not exceeding 75 V, for use in the manufacture of fork-lift trucks Motors for use as the primary source of mechanical power for electric powered vehicles of subheading or Other Free CCCT, LDCT, GPT, UST, DC generators... NMB

5 85-2 CUSTOMS TARIFF - SCHEDULE Preferential s Of an output exceeding 75 kw but not exceeding 375 kw Of an output exceeding 375 kw Free CCCT, LDCT, GPT, UST, Generators... NMB Motors... NMB Other AC motors, single-phase Free CCCT, LDCT, GPT, UST, External rotor permanent split capacitor motors, of a power exceeding 30 W or more but not exceeding 120 W, for use in the manufacture of cooker (range) hoods; Gear motors, for use in the manufacture of machinery or equipment; Other motors, for use in the manufacture of submersible water pump systems, with a pump diameter exceeding 8.89 cm... NMB Of an output exceeding 37.5 W but not exceeding 75 W... NMB Of an output exceeding 75 W but not exceeding 750 W... NMB Of an output exceeding 750 W but not exceeding 3,730 W... NMB Of an output exceeding 3,730 W... NMB -Other AC motors, multi-phase: Of an output not exceeding 750 W Free CCCT, LDCT, GPT, UST, Gear motors... NMB Of an output exceeding 750 W but not exceeding 75 kw Free CCCT, LDCT, GPT, UST, Of an output exceeding 750 W but not exceeding kw... NMB Of an output exceeding kw but not exceeding 75 kw... NMB Of an output exceeding 75 kw Free CCCT, LDCT, GPT, UST, For operating mud (slush) pumps, winches (draw works) or rotary tables... NMB

6 CUSTOMS TARIFF - SCHEDULE Of an output not exceeding 149 kw... NMB Of an output exceeding 149 kw but not exceeding 375 kw... NMB Of an output exceeding 375 kw but not exceeding 750 kw... NMB Of an output exceeding 750 kw but not exceeding 1,875 kw... NMB Of an output exceeding 1,875 kw... NMB -AC generators (alternators): Preferential s Of an output not exceeding 75 kva Of an output exceeding 75 kva but not exceeding 375 kva Of an output exceeding 375 kva but not exceeding 750 kva Of an output exceeding 750 kva Free CCCT, LDCT, GPT, UST, For use in the manufacture of generator sets... NMB Electric generating sets and rotary converters. -Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output not exceeding 75 kva Free CCCT, LDCT, GPT, UST, Of an output not exceeding 35 kw... NMB Of an output exceeding 75 kva but not exceeding 375 kva

7 85-4 CUSTOMS TARIFF - SCHEDULE Of an output exceeding 375 kva Generating sets with spark-ignition internal combustion piston engines Free CCCT, LDCT, GPT, UST, For use on the farm, for farm purposes only; Ground power units, for providing electrical power for aircraft; Of an output not exceeding 35 kw NMB -Other generating sets: Wind-powered Other Preferential s The following, excluding 400 Hz frequency changers:gas turbine-driven, excluding aero-derivative generator sets with a range of 40 to 50 MW; Hydraulic turbine-driven; Steam turbine-driven, excluding generator sets of an output exceeding 60 MW; Thermo-electric DC Other Electric rotary converters Parts suitable for use solely or principally with the machines of heading or Stators and rotors of the machines of heading Free CCCT, LDCT, GPT, UST, Of gear motors Of motors, excluding gear motors Of generators, excluding generating sets Other... -

8 CUSTOMS TARIFF - SCHEDULE Other Free CCCT, LDCT, GPT, UST, Of gear motors Of motors, excluding gear motors Of generators, excluding generating sets Other Electrical transformers, static converters (for example, rectifiers) and inductors Ballasts for discharge lamps or tubes -Liquid dielectric transformers: Preferential s Having a power handling capacity not exceeding 650 kva Free CCCT, LDCT, GPT, UST, Having a power handling capacity of less than 500 kva... NMB Having a power handling capacity of 500 kva or more but not exceeding 650 kva... NMB Having a power handling capacity exceeding 650 kva but not exceeding 10,000 kva Having a power handling capacity exceeding 650 kva but not exceeding 2,500 kva Having a power handling capacity exceeding 2,500 kva but not exceeding 10,000 kva... NMB NMB Free CCCT, LDCT, GPT, UST, Having a power handling capacity exceeding 10,000 kva -Other transformers: Having a power handling capacity not exceeding 1 kva Free CCCT, LDCT, GPT, UST, Having a power handling capacity less than 40 VA... NMB Having a power handling capacity of 40 VA or more but less than 1 kva NMB Having a power handling capacity of 1 kva... NMB

9 85-6 CUSTOMS TARIFF - SCHEDULE Having a power handling capacity exceeding 1 kva but not exceeding 16 kva Preferential s Having a power handling capacity exceeding 16 kva but not exceeding 500 kva Having a power handling capacity exceeding 16 kva but not exceeding 50 kva... NMB Having a power handling capacity exceeding 50 kva but not exceeding 500 kva... NMB Free CCCT, LDCT, GPT, UST, Having a power handling capacity exceeding 500 kva Static converters Commercial battery chargers, excluding those for charging batteries used in miners' safety lamps and those for use in the manufacture of railway or tramway passenger vehicles Power supplies for use with surgical, dental, veterinary or diagnostic instruments Power supplies for the automatic data processing machines of heading Speed drive controllers for electric motors Other Free CCCT, LDCT, GPT, UST, Semiconductor converters wherein the devices employed in the converting element have a current rating exceeding 100 A average: Rectifiers Inverters... -

10 CUSTOMS TARIFF - SCHEDULE Alternating current converters and cycle converters Direct current converters Power supplies Other Other: Battery chargers, non commercial Battery chargers, commercial Power supplies Other... - Preferential s Other inductors Parts Printed circuit assemblies for the goods of subheadings and Other parts of power supplies for automatic data processing machines of heading Other Free CCCT, LDCT, GPT, UST, Printed circuit assemblies, of electric transformers and other inductors Other, of electric transformers: Having a power handling capacity of less than 500 kva Having a power handling capacity of 500 kva or more Other Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetization; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads. -Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal

11 85-8 CUSTOMS TARIFF - SCHEDULE Other Electro-magnetic couplings, clutches and brakes Other, including parts Primary cells and primary batteries Manganese dioxide Preferential s Alkaline cells having welded connectors or designed to receive welded connectors, for use in electronic lock systems or in components thereof; Primary batteries, 9 V, for use in the manufacture of smoke detectors Other NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 5% KRT: 2.5% Mercuric oxide NMB 7% CCCT, LDCT, GPT, UST, Silver oxide NMB 7% CCCT, LDCT, GPT, UST, Lithium Cells having welded connectors or designed to receive welded connectors, for use in electronic lock systems or in components thereof

12 CUSTOMS TARIFF - SCHEDULE Other 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 5% KRT: 2.5% Of an external volume not exceeding 300 cm³... NMB Of an external volume exceeding 300 cm³... NMB Air-zinc NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 5% KRT: 2.5% Other primary cells and primary batteries For use in the manufacture of smoke detectors Other NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 5% KRT: 2.5% Parts Electric accumulators, including separators therefor, whether or not rectangular (including square) Lead-acid, of a kind used for starting piston engines Free CCCT, LDCT, GPT, UST, V... NMB Other lead-acid accumulators Preferential s For use as the primary source of electrical power for electrically-powered vehicles of subheading or ; For use in the initial installation of smoke, fire or gas detection and alarm systems manufactured in Canada, including power supply panels and modules for those systems

13 85-10 CUSTOMS TARIFF - SCHEDULE Other 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 7% KRT: 2.5% V... NMB V... NMB V... NMB Nickel-cadmium Preferential s Cells having welded connectors or designed to receive welded connectors, for use in electronic lock systems or in components thereof; For use in miners' safety lamps For use as the primary source of electrical power for electrically-powered vehicles of subheading or Other NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 7% KRT: 2.5% Nickel-iron For use as the primary source of electrical power for electrically-powered vehicles of subheading or Other NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 7% KRT: 2.5% Nickel-metal hydride For use as the primary source of electrical power for electrically-powered vehicles of subheading or

14 CUSTOMS TARIFF - SCHEDULE Other NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 7% KRT: 2.5% Lithium-ion Preferential s For use as the primary source of electrical power for electrically-powered vehicles of subheading or For use as the primary source of electrical power for electrically-powered motorcycles of subheading or Other NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 7% KRT: 2.5% Other accumulators Alkaline or lithium cells having welded connectors or designed to receive welded connectors, for use in electronic lock systems or in components thereof; Low discharge types, for use in the manufacture, maintenance or repair of buoys or beacons for the Government of Canada For use as the primary source of electrical power for electrically-powered vehicles of subheading or Other NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 7% KRT: 2.5% Parts Vacuum cleaners.

15 85-12 CUSTOMS TARIFF - SCHEDULE -With self-contained electric motor: Preferential s Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 litres NMB 8% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 3% Other NMB 7.5% CCCT, LDCT, GPT, UST, Other vacuum cleaners NMB 7.5% CCCT, LDCT, GPT, UST, Parts Of vacuum cleaners of subheading Other Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading Food grinders and mixers; fruit or vegetable juice extractors Grape crushers for domestic purposes NMB 8% CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, Food mixers... NMB Juice extractors... NMB Other appliances

16 CUSTOMS TARIFF - SCHEDULE Ultrasonic vaporizers NMB 8% CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, For food preparation... NMB For floor or carpet cleaning... NMB Parts Preferential s For use in the manufacture of the goods of this heading; Of the goods of tariff item No or Other - 3% CCCT, LDCT, GPT, UST, Shavers, hair clippers and hair-removing appliances, with self-contained electric motor Shavers Hair clippers For cutting pet hair; Alternating current-powered, for cutting human hair NMB 6% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 2.5% Other

17 85-14 CUSTOMS TARIFF - SCHEDULE Hair-removing appliances Parts Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. Preferential s Sparking plugs Ignition magnetos; magneto-dynamos; magnetic flywheels Distributors; ignition coils Free CCCT, LDCT, GPT, UST, Distributors... NMB Ignition coils... NMB Starter motors and dual purpose starter-generators Other generators Other equipment Free CCCT, LDCT, GPT, UST, Voltage or voltage-current regulators, with cut-out relays:

18 CUSTOMS TARIFF - SCHEDULE Designed for use on 6, 12 or 24 V systems Other Other... - Preferential s Parts Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles Lighting or visual signalling equipment of a kind used on bicycles - 5.5% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 3% Other lighting or visual signalling equipment Free CCCT, LDCT, GPT, UST, Lighting equipment, including interior lights Visual signalling equipment, including braking lights and turning signal lights Sound signalling equipment Bells or buzzers for use in the repair of logging trucks, or in the manufacture of such parts; For use in the manufacture of detectors for propane or other toxic fumes Other - 6.5% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 6.5% KRT: 2.5% Windscreen wipers, defrosters and demisters - 6% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 6% Parts Free CCCT, LDCT, GPT, UST,

19 85-16 CUSTOMS TARIFF - SCHEDULE Of lighting equipment Of signalling equipment Other Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading Preferential s Lamps Flashlights; Miners' safety lamps Other NMB 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 5% Parts Of flashlights and miners' safety lamps Other - 3.5% CCCT, LDCT, GPT, UST, Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss Resistance heated furnaces and ovens Furnaces and ovens functioning by induction or dielectric loss

20 CUSTOMS TARIFF - SCHEDULE Preferential s Other furnaces and ovens Other equipment for the heat treatment of materials by induction or dielectric loss Parts Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. -Brazing or soldering machines and apparatus: Soldering irons and guns Other -Machines and apparatus for resistance welding of metal: Fully or partly automatic Other -Machines and apparatus for arc (including plasma arc) welding of metals:

21 85-18 CUSTOMS TARIFF - SCHEDULE Fully or partly automatic Free CCCT, LDCT, GPT, UST, DC or AC/DC arc welders... NMB Other Free CCCT, LDCT, GPT, UST, Non-rotating type: AC transformer type... NMB Other... NMB Rotating type... NMB Other machines and apparatus Parts Free CCCT, LDCT, GPT, UST, Of DC or AC/DC arc welders Of other welding machines and apparatus Other Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading Electric instantaneous or storage water heaters and immersion heaters Preferential s Immersion heaters for photographic solutions Immersion heaters for use in motor vehicles

22 CUSTOMS TARIFF - SCHEDULE Other 6.5% CCCT, LDCT, GPT, UST, Electric water heaters of a kind used for domestic purposes... NMB -Electric space heating apparatus and electric soil heating apparatus: Storage heating radiators - 8% CCCT, LDCT, GPT, UST, Other 7% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 5% KRT: 2.5% Electric space heating apparatus: Of a kind used for domestic purposes Forced air type with built-in fan... NMB Infra-red type... NMB Other Electric soil heating apparatus Electro-thermic hair-dressing or hand-drying apparatus: Hair dryers Free CCCT, LDCT, GPT, UST, Domestic hair dryers... NMB Other hair-dressing apparatus Curling irons Other NMB 6.5% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 5% Hand-drying apparatus Preferential s

23 85-20 CUSTOMS TARIFF - SCHEDULE Wall mounted NMB 6% CCCT, LDCT, GPT, UST, Other Electric smoothing irons Microwave ovens Other ovens; cookers, cooking plates, boiling rings, grillers and roasters Preferential s Bread makers; Indoor smokeless barbecues; Rice cookers Bread makers... NMB Indoor smokeless barbecues... NMB Rice cookers... NMB Free CCCT, LDCT, GPT, UST, Ovens, cooking stoves and ranges 8% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 5% KRT: 3% Ovens, built-in... NMB Cooking stoves and ranges... NMB Other 8% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 5% KRT: 3% Counter-top appliances... NMB -Other electro-thermic appliances:

24 CUSTOMS TARIFF - SCHEDULE Coffee or tea makers Preferential s Coffee makers NMB 9% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 5% Tea makers NMB 8% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 5% Toasters Automatic Other NMB 6% CCCT, LDCT, GPT, UST, Other Fabric steamers Other NMB 6.5% CCCT, LDCT, UST, MT, JT, PAT, HNT, UAT: Free GPT: 5% KRT: 2.5% Electric heating resistors Free CCCT, LDCT, GPT, UST, Designed for cooking, of a kind used for domestic purposes Other Parts

25 85-22 CUSTOMS TARIFF - SCHEDULE Preferential s Housings for hand-drying apparatus Housings and steel bases for electric smoothing irons Assemblies for microwave ovens, incorporating at least two of the following: cooking chamber, space structural supporting chassis, door or outer case Printed circuit assemblies for microwave ovens Cooking chambers, whether or not assembled, for ovens or cookers Top surface panels, whether or not with heating elements or controls, for ovens or cookers Door assemblies, for ovens or cookers, incorporating at least two of the following: inner panel, outer panel, window or insulation - - -Housings for toasters: For automatic toasters For other toasters

26 CUSTOMS TARIFF - SCHEDULE Other Free CCCT, LDCT, GPT, UST, For ovens or cookers Other Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, or Telephone sets, including telephones for cellular networks or for other wireless networks: Line telephone sets with cordless handsets Free CCCT, LDCT, GPT, UST, With answering machine... NMB Without answering machine... NMB Telephones for cellular networks or for other wireless networks Free CCCT, LDCT, GPT, UST, Cellular telephones... NMB Other Free CCCT, LDCT, GPT, UST, Videophones... NMB Other: Line telephone sets with corded handsets, with answering machine... NMB Line telephone sets with corded handsets, without answering machine NMB Other... NMB -Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Preferential s Base stations

27 85-24 CUSTOMS TARIFF - SCHEDULE Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus Modems, including facsimile modems, of a kind used with data processing machines of heading NMB Other modems... NMB Other Other Free Preferential s CCCT, LDCT, GPT, UST, Facsimile apparatus; Other telephonic or telegraphic apparatus Receivers for calling, alerting or paging NMB Free AUT, NZT, CCCT, LDCT, HNT, Other NMB 3% AUT, NZT, CCCT, LDCT, HNT, Parts Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets Microphones and stands therefor -Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures NMB 3% AUT, NZT, CCCT, LDCT, HNT,

28 CUSTOMS TARIFF - SCHEDULE Multiple loudspeakers, mounted in the same enclosure NMB 3% AUT, NZT, CCCT, LDCT, HNT, Other Preferential s Compression horn drivers or compression horn tweeters for use in the manufacture of speaker systems Loudspeakers, without housings, having a frequency range of 300 Hz to 3.4 KHz and with a diameter not exceeding 50 mm, for telecommunications use NMB Free AUT, NZT, CCCT, LDCT, HNT, Other NMB 3% AUT, NZT, CCCT, LDCT, HNT, Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers Telephone handsets - - -Other: Headphones, including earphones, and telephone headsets Other NMB 3% CCCT, LDCT, GPT, UST, Audio-frequency electric amplifiers For line telephony applications NMB Free AUT, NZT, CCCT, LDCT, HNT,

29 85-26 CUSTOMS TARIFF - SCHEDULE Preferential s Other NMB 3% AUT, NZT, CCCT, LDCT, HNT, Electric sound amplifier sets - 3% CCCT, LDCT, UST, MT, JT, PAT, HNT, KRT, UAT: Free GPT: 3% Parts Cone housings, field cases and pole pieces, for speakers with mounting dimensions exceeding 203 mm, cones and cone surrounds, dust covers and spiders, for use in the manufacture of loudspeakers; Of compression horn drivers or compression horn tweeters for use in the manufacture of speaker systems; Of loudspeakers, without housings, having a frequency range of 300 Hz to 3.4 KHz and with a diameter not exceeding 50 mm, for telecommunications use; Of microphones, stands therefor, and headphones (including earphones) Of audio-frequency electric amplifiers for line telephony applications - Free AUT, NZT, CCCT, LDCT, HNT, Of other audio-frequency electric amplifiers; Of telephone handsets; Other, of loudspeakers - Free AUT, NZT, CCCT, LDCT, HNT, Other Sound recording or reproducing apparatus Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment Coin- or token-operated record-players

30 CUSTOMS TARIFF - SCHEDULE Other NMB 5% CCCT, LDCT, GPT, UST, Turntables (record-decks) With automatic record changing mechanism NMB 3.5% CCCT, LDCT, GPT, UST, Other Telephone answering machines -Other apparatus: Using magnetic, optical or semiconductor media Magnetic tape recorders incorporating sound reproducing apparatus - - -Other sound reproducing apparatus: Preferential s Compact disc players; Pocket-size cassette-players; Other, cassette type Other NMB 2.5% CCCT, LDCT, GPT, UST, - - -Dictating machines not capable of operating without an external source of power and transcribing machines:

31 85-28 CUSTOMS TARIFF - SCHEDULE Using magnetic tape NMB 2.5% CCCT, LDCT, GPT, UST, Other - - -Other: Preferential s For the commercial reproduction or duplication of audio cassette tapes; To be employed in the commercial production of video tape productions, cinematographic films (motion picture films), animated films or multiimage shows Other NMB 2.5% CCCT, LDCT, GPT, UST, Other Record players; To be employed in the commercial production of video tape productions, cinematographic films (motion picture films), animated films or multi-image shows; Transcribing machines Other NMB 2.5% CCCT, LDCT, GPT, UST, Video recording or reproducing apparatus, whether or not incorporating a video tuner Magnetic tape-type Other Laser video disc players

32 CUSTOMS TARIFF - SCHEDULE Other NMB 3% CCCT, LDCT, GPT, UST, Parts and accessories suitable for use solely or principally with the apparatus of heading or Pick-up cartridges Other Printed circuit assemblies Other Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. -Magnetic media: Cards incorporating a magnetic stripe Cards incorporating an unrecorded magnetic stripe NMB 4% CCCT, LDCT, GPT, UST, Cards incorporating a recorded magnetic stripe NMB 3% CCCT, LDCT, GPT, UST, Other Preferential s Unrecorded, of a width not exceeding 4 mm - Free AUT, NZT, CCCT, LDCT, HNT,

33 85-30 CUSTOMS TARIFF - SCHEDULE Preferential s Of a musical nature, including recordings of operas, operettas, musical comedies and other recordings having a significant musical content; Recordings of music hall and cabaret numbers, whether musical or not, including monologues and soliloquies and other recordings of a similar entertainment character; Of an advertising character not including radio or television commercials imported for reference purposes only; Video recordings, not including news features or current events - 3.5% CCCT, LDCT, GPT, UST, Other -Optical media: Unrecorded Prepared unrecorded media Other NMB 3% CCCT, LDCT, GPT, UST, Other For reproducing phenomena other than sound or image; Of an educational, scientific or cultural character, within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific and Cultural Character adopted at Beirut, Lebanon, in 1948, and certified by the Government or by a recognized representative authority of the Government of the country of production or by an appropriate representative of the United Nations Educational, Scientific and Cultural Organization as being of an international educational, scientific or cultural character; Other software Recorded discs, for laser reading systems, for reproducing phenomena other than sound or image: Prepackaged software, for automatic data processing machines, of a kind sold at retail... NMB Customized software... NMB Other software... NMB Other... NMB Free CCCT, LDCT, GPT, UST,

34 CUSTOMS TARIFF - SCHEDULE Other NMB 3% CCCT, LDCT, GPT, UST, -Semiconductor media: Solid-state non-volatile storage devices Preferential s Of an educational, scientific or cultural character, within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific and Cultural Character adopted at Beirut, Lebanon, in 1948, and certified by the Government or by a recognized representative authority of the Government of the country of production or by an appropriate representative of the United Nations Educational, Scientific and Cultural Organization as being of an international educational, scientific or cultural character; Prepared unrecorded media; Other software Other NMB 3% CCCT, LDCT, GPT, UST, "Smart cards" Other For reproducing phenomena other than sound or image; Of an educational, scientific or cultural character, within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific and Cultural Character adopted at Beirut, Lebanon, in 1948, and certified by the Government or by a recognized representative authority of the Government of the country of production or by an appropriate representative of the United Nations Educational, Scientific and Cultural Organization as being of an international educational, scientific or cultural character; Other prepared unrecorded media; Other sofware; Proximity cards and tags Other NMB 3% CCCT, LDCT, GPT, UST, Other

35 85-32 CUSTOMS TARIFF - SCHEDULE Gramophone records; Prepared unrecorded media; Of an educational, scientific or cultural character, within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific and Cultural Character adopted at Beirut, Lebanon, in 1948, and certified by the Government or by a recognized representative authority of the Government of the country of production or by an appropriate representative of the United Nations Educational, Scientific and Cultural Organization as being of an international educational, scientific or cultural character; Other software Other NMB 3% CCCT, LDCT, GPT, UST, Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders Transmission apparatus Free CCCT, LDCT, GPT, UST, For television For aircraft... NMB Transmission apparatus incorporating reception apparatus Free CCCT, LDCT, GPT, UST, For aircraft... NMB Television cameras, digital cameras and video camera recorders Free CCCT, LDCT, GPT, UST, Television cameras... NMB Digital cameras and video camera recorders... NMB Radar apparatus, radio navigational aid apparatus and radio remote control apparatus. Preferential s Radar apparatus Free CCCT, LDCT, GPT, UST, For aircraft... NMB

36 CUSTOMS TARIFF - SCHEDULE For boats or ships... NMB -Other: Preferential s Radio navigational aid apparatus Free CCCT, LDCT, GPT, UST, For aircraft... NMB Other, reception only... NMB Radio remote control apparatus Free CCCT, LDCT, GPT, UST, Radio remote control apparatus, for use on amateur bands for hobby purposes or domestic audio/video equipment Other Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. -Radio-broadcast receivers capable of operating without an external source of power: Pocket-size radio cassette-players Domestic Other NMB 3% AUT, NZT, CCCT, LDCT, HNT, Other apparatus combined with sound recording or reproducing apparatus Domestic

37 85-34 CUSTOMS TARIFF - SCHEDULE Other NMB 3% AUT, NZT, CCCT, LDCT, HNT, Other -Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: Combined with sound recording or reproducing apparatus Other -Other: Combined with sound recording or reproducing apparatus Domestic Other NMB 3% AUT, NZT, CCCT, LDCT, HNT, Not combined with sound recording or reproducing apparatus but combined with a clock Preferential s Domestic Other NMB 3% AUT, NZT, CCCT, LDCT, HNT,

38 CUSTOMS TARIFF - SCHEDULE Preferential s Other Domestic radio receivers; Facsimile apparatus; Radios designed for use on the amateur bands of the radio frequency spectrum; Receivers for calling, alerting or paging Other NMB 3% AUT, NZT, CCCT, LDCT, HNT, Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. -Cathode-ray tube monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading Other - - -For use in the manufacture of lightwave transmission systems: High definition NMB Free AUT, NZT, CCCT, LDCT, HNT, Other Black and white or other monochrome NMB 3% CCCT, LDCT, GPT, UST, Incomplete or unfinished colour monitors, including assemblies for monitors consisting of video intermediae (IF) amplifying and detecting systems, video processing and amplification systems, synchronizing and deflector circuitry and audio detection and amplification systems plus a power supply, but not incorporating a cathode-ray tube NMB 3% AUT, NZT, CCCT, LDCT, UST, MT, MUST, CIAT, CT, GPT: 3%