Customs Tariff Act 1987
Part 49
Start here
Get a plain-English read of Part 49
Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.
Chapter 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
(a) Photographic negatives or positives on transparent bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (9023.00.00);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (9702.00.00), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of 9704.00.00, antiques of an age exceeding one hundred years or other articles of Chapter 97.
2.- For the purposes of Chapter 49, “printed” also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.
3 - Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in 4901, whether or not containing advertising material.
4.-4901 also covers:
(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in 4911.
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:3pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif; font-weight:bold">SCHEDULE 3—</span><span style="font-family:'Times New Roman', serif">continued</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td colspan="3" style="padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-left:14.4pt; margin-bottom:0pt; text-indent:-14.4pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5.-Subject to Note 3 to this Chapter, 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in 4911.</span></p></td></tr><tr style="height:1pt"><td colspan="3" style="padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-left:14.4pt; margin-bottom:0pt; text-indent:-14.4pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">6.- For the purposes of 4903.00.00, </span><span style="font-family:'Times New Roman', serif">“</span><span style="font-family:'Times New Roman', serif">children</span><span style="font-family:'Times New Roman', serif">’</span><span style="font-family:'Times New Roman', serif">s picture books</span><span style="font-family:'Times New Roman', serif">”</span><span style="font-family:'Times New Roman', serif"> means books for children in which the pictures form the principal interest and the text is subsidiary.</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4901</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS:</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4901.10.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- In single sheets, whether or not folded</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4901.9</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other:</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4901.91.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Dictionaries and encyclopaedias, and serial instalments thereof</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4901.99.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Other</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4902</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL:</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4902.10.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Appearing at least four times a week</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4902.90.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4903.00.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">CHILDREN</span><span style="font-family:'Times New Roman', serif">’</span><span style="font-family:'Times New Roman', serif">S PICTURE, DRAWING OR COLOURING BOOKS</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4904.00.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4905</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED:</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4905.10.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">-Globes</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4905.9</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other:</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4905.91.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - In book-form</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4905.99.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Other</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4906.00.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4907.00.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF AUSTRALIA, OF CURRENT OR NEW ISSUE; STAMP-IMPRESSED PAPER; CHEQUE FORMS; BANKNOTES, STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">20%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:</span><span style="font-family:'Times New Roman', serif">15%</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4908</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">TRANSFERS (DECALCOMANIAS):</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4908.10.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Transfers (decalcomanias), vitrifiable</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:15.1%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4908.90.00</span></p></td><td style="width:65.46%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">-Other</span></p></td><td style="width:19.44%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="3" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Chapter 50</span></p></td></tr><tr style="height:1pt"><td colspan="3" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:6pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Silk</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5001.00.00</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">SILK-WORM COCOONS SUITABLE FOR REELING</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5002.00.00</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">RAW SILK (NOT THROWN)</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5003</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK):</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5003.10.00</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Not carded or combed</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5003.90.00</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5004.00.00</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5005.00.00</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5006.00.00</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5007</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">WOVEN FABRICS OF SILK OR OF SILK WASTE:</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5007.10</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Fabrics of noil silk:</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5007.10.10</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">---Containing 20% or more by weight of man-made fibres not printed</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Sch.5</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5007.10.90</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">---Other</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5007.20.00</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-left:10.8pt; margin-bottom:0pt; text-indent:-10.8pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5007.90</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other fabrics:</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5007.90.10</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">---Containing 20% or more by weight of man-made fibres</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Sch.5</span></p></td></tr><tr style="height:1pt"><td style="width:17.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5007.90.90</span></p></td><td style="width:74.62%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">---Other</span></p></td><td style="width:8.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr></tbody></table> ```