2012 Tariff Code Chapter 85
2012 Tariff Code Chapter 85
Chapter 85
Notes.
(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;
(d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading
90.18); or
2. Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or
85.42.
However, metal tank mercury arc rectifiers remain classified in heading 85.04.
3. Heading 85.09 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 84.20 or 84.51), sewing machines (heading 84.52), electric
scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).
(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 E2PROM”) 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.
5. For the purposes of heading 85.34 “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).
The expression “printed circuits” does not cover circuits combined with elements other than those
503
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 85.42.
6. 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.
7. Heading 85.37 does not include cordless infrared devices for the remote control of television receivers
or other electrical equipment (heading 85.43).
(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;
(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;
For the classification of the articles defined in this Note, headings 85.41 and 85.42 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.
9. 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. Subheading 8527.12 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.
___________________________________________________________________________________
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
505
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
506
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
507
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
508
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
511
/m
10% when imported with certification from the Board of Investments.
515
/m
10% when imported with certification from the Board of Investments.
/m
10% when imported with certification from the Board of Investments.
516
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
517
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
518
[85.24]
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
529
/g
5% when imported with certification from the Board of Investments.
/g
5% when imported with certification from the Board of Investments.
535
/k
1% when imported with certification from the Board of Investments.
538
/a
Zero duty under the Agriculture and Fisheries Modernization Act, subject to submission of Certificate of Eligibility or Certificate of
Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources,
Department of Trade and Industry’s regional and provincial offices, or the Board of Investments.
541
/h
15% when imported with certification from the Board of Investments.
544