Section 104Republic Act No. 1937 has been amended by several Presidential Decrees dating back to the year 1972;, Sec./Art. 104

All Tariff Sections, Chapters, headings and subheadings and the rates of import duty under Section 104 of Presidential Decree No. 34 and all subsequent amendment issues under Executives Orders and Presidential Decrees are hereby adopted and form part of this Code.

There shall be levied, collected, and paid upon all imported articles the rates of duty indicated in the Section under this Section except as otherwise specifically provided for in this Code: provided, that the maximum rate shall not exceed one hundred per cent ad valorem.

The rates of duty herein provided or subsequently fixed pursuant to Section four hundred one of this Code shall be subject to periodic investigation by the Tariff Commission and may be revised by the President upon recommendation of the National Economic and Development Authority.

The rates of duty herein provided shall apply to all products whether imported directly or indirectly of all foreign countries, which do not discriminate against Philippine export products. An additional 100% across-the-board duty shall be levied on the products of any foreign country which discriminates against Philippine export products.

The tariff Sections, Chapters, headings and subheadings and the rate of import duty under Section one hundred four of this Code shall be as follows:

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes:

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER I

LIVE ANIMALS

Note:

1. This Chapter covers all live animals except:

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or 03.07;

(b) Cultures of micro-organisms and other products of heading No. 30.02; and

2. Animals of heading No. 95.08.

HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)

1 July

1993199419951996

01.01Live horses, asses, mules and hinnies

- Horses:

0101.11 00- - Pure-bred breeding animals20201010

0101.19 00- - Other50403030

0101.20 00- Asses, mules and hinnies50403030

01.02Live Bovine animals.

0102.10 00- Pure-bred breeding animals333

0102.90- Other:

0102.90 10- - - Feeder cattle weighing not more than 300 kg333

0102.90 90- - - Other303030

01.03Live swine.

0103.10 00- Pure-bred breeding animals333

0103.91 00- - Weighing less than 50 kg50403030

0103.92 00- - Weighing 50 kg or more50403030

01.04Live sheep and goats.

0104.10- Sheep:

0104.10 10- - - Pure-bred breeding animals333

0104.10 90- - - Other303030

0104.20- Goats:

0104.20 10- - - Pure-bred breeding animals333

0104.20 90- - - Other50403030

01.05Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

- Weighing not more than 185 g:

0105.11- - Fowls of the species Gallus domesticus:

0105.11 10- - - Chicks, for breeding3333

0105.11 90- - - Other70503030

0105.19- - Other:

0105.19 10- - - Ducks, geese and turkeys for breeding3333

0105.19 90- - - Other70503030

- Other:

0105.91- - Fowls of the species Gallus domesticus:

0105.91 10- - - Chicken, for breeding3333

0105.91 20- - - Game cock or any male Chicken for cock fighting70503030

0105.91 90- - - Other70503030

0105.99- - Other:

0105.99 10- - - Ducks, geese and turkeys70503030

0105.99 90- - - Other70503030

01.060106.00Other live animals.

0106.00 10- - - Pure-bred breeding animals333

0106.00 90- - - Other:

0106.00 91- - - Dogs80603030

0106.00 92- - - Live animals chiefly for food, (e.g., frog)80603030

0106.00 99- - Other40353030

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note:

1. This Chapter does not cover:

(a) Products of the kinds described in headings Nos. 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading No. 05.04) or animal blood (heading No. 05.11 or 30.02); or

(c) Animal fat, other than products of heading No. 02.09 (Chapter 15).

HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)

1 July

1993199419951996

02.01Meat of bovine animals, fresh or chilled.

0201.10 00- Carcasses and half-Carcasses50403030

0201.20 00- Other cuts with bone in50403030

0201.30- Boneless:

0201.30 10- - - Manufacturing grade cuts30303030

0201.30 90- - - Other60403030

02.02Meat of bovine animals, frozen

0202.10 00- Carcasses and half-Carcasses50403030

0202.20 00- Other cuts with bone in50403030

0202.30- Boneless:

0202.30 10- - - Manufacturing grade cuts30303030

0202.30 90- - - Other60403030

02.03Meat of swine, fresh, chilled or frozen.

- Fresh or chilled:

0203.11 00- - Carcasses and half-Carcasses50403030

0203.12 00- - Hams, shoulders and cuts thereof with bone in50403030

0203.19 00- - Other50403030

- Frozen:

0203.21 00- - Carcasses and half-Carcasses50403030

0203.22 00- - Hams, shoulders and cuts thereof with bone in50403030

0203.29 00- - Other50403030

02.04Meat of sheep or goats, fresh, chilled or frozen.

0204.10 00- Carcasses and half-Carcasses of lamb, Fresh or chilled50403030

- Other meat of sheep, fresh or chilled:

0204.21 00- - Carcasses and half-Carcasses50403030

0204.22 00- - Other cuts with bone in50403030

0204.23 00- - Boneless50403030

0204.30 00- Carcasses and half-Carcasses of lamb, Frozen50403030

- Other meat of sheep, frozen:

0204.41 00- - Carcasses and half-Carcasses50403030

0204.42 00- - Other cuts with bone in50403030

0204.43 00- - Boneless50403030

0204.50 00- meat of Goats50403030

02.050205.00 00Meat of horses, asses or hinnies, fresh, chilled or frozen.50403030

02.06Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.

0206.10 00- of bovine animals, Fresh or chilled50403030

- Of bovine animals, frozen:

0206.21 00- - Tongues50403030

0206.22 00- - Livers50403030

0206.29 00- - Other50403030

0206.30 00- of swine, Fresh or chilled30303030

- Of swine, frozen:

0206.41 00- - Livers50403030

0206.49 00- - Other50403030

0206.80 00- Other, Fresh or chilled50403030

0206.90 00- Other, Frozen50403030

02.07Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.

- Poultry not cut in pieces, fresh or chilled:

0207.10 10- - Chickens, ducks and turkeys:

0207.10 11- - - turkeys50*50*30*30*

0207.10 12- - - Chickens and Ducks80603030

0207.10 90- - Other50403030

- Poultry not cut in pieces, frozen:

0207.21 00- - Fowls of the species Gallus domesticus80603030

0207.22 00- - turkeys50*50*30*30*

0207.23 00- - Ducks, geese and guinea Fowls70503030

- Poultry cuts and offal (including livers), fresh or chilled:

0207.31 00- - Fatty Livers of geese or Ducks80603030

0207.39- - Other:

0207.39 10- - - of turkey50*50*30*30*

0207.39 90- - - Other80603030

- Poultry cuts and offal other than livers, frozen:

0207.41 00- - of Fowls of the species Gallus domesticus70503030

0207.42 00- - of turkey50*50*30*30*

0207.43 00- - of Ducks, geese or guinea Fowls70503030

0207.50 00- Poultry Livers, Frozen80603030

02.08Other meat and edible meat offal, fresh, chilled or frozen.

0208.10 00- of rabbits or hares80603030

0208.20 00- Frogs legs80603030

0208.90 00- Other80603030

02.090209.00 00Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked.403530

02.10Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.

- Meat of swine:

0210.11 00- - Hams, shoulders and cuts thereof, with bone in80603030

0210.12 00- - Bellies (streaky) and cuts thereof80603030

0210.19 00- - Other80603030

0210.20 00- meat of bovine animals80603030

0210.90 00- Other, including edible flours and meals of meat or meat offal80603030

* Annex A

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Note:

1. This Chapter does not cover:

(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10);

(b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No. 23.01); or

(c) Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04).

HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)

1 July

1993199419951996

03.01Live fish.

0301.10 00- Ornamental fish50403030

- Other live fish:

0301.91 00- - Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)50403030

0301.92 00- - Eels (Anguilla spp.)50403030

0301.93 00- - Carp50403030

0301.99 00- - Other50403030

03.02Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04.

- Salmonidae, excluding livers and roes:

0302.11 00- - Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)50403030

0302.12 00- - Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho Hucho)50403030

0302.19 00- - Other50403030

- Flat fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding rivers and roes:

0302.21 00- - Halibut (Reinhardtius hippoglossoides, Hippoglossus Hippoglossus, Hippoglossus stenolepis)50403030

0302.22 00- - Plaice (Pleuronectes platessa)50403030

0302.23 00- - Sole (Solea spp.)50403030

0302.29 00- - Other50403030

- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

0302.31- - Albacore or longfinned tunas (Thunnus alalunga):

0302.31 10- - - When imported during the months of August to February101010

0302.31 20- - - When imported during the months of March to July50403030

0302.32- - Yellowfin tunas (Thunnus albacares):

0302.32 10- - - When imported during the months of August to February101010

0302.32 20- - - When imported during the months of March to July50403030

0302.33- - Skipjack or stripe-bellied bonito:

0302.33 10- - - When imported during the months of August to February101010

0302.33 20- - - When imported during the months of March to July50403030

0302.39- - Other:

0302.39 10- - - When imported during the months of August to February101010

0302.39 20- - - When imported during the months of March to July50403030

0302.40 00- Herrings (Clupea harengus, Clupea Pallasii), excluding livers and roes50403030

0302.50 00- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes:50403030

- Other fish, excluding livers and roes:

0302.61- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):

0302.61 10- - - When imported during the months of August to February101010

0302.61 20- - - When imported during the months of March to July50403030

0302.62 00- - Haddock (Melanogrammus aeglefinus)50403030

0302.63 00- - Coalfish (Pollachius virens)50403030

0302.64- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):

0302.64 10- - - When imported during the months of August to February101010

0302.64 20- - - When imported during the months of March to July50403030

0302.65 00- - Dogfish and Other sharks50403030

0302.66 00- - Eels (Anguilla spp.)50403030

0302.69 00- - Other50403030

0302.70 00- livers and roes303030

03.03Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04

0303.10 00- Pacific salmon (Oncorhynchus spp.), excluding livers and roes303030

- Other salmonidae, excluding livers and roes:

0303.21 00- - Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)303030

0303.22 00- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho Hucho)303030

0303.29 00- - Other

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

0303.31 00- - Halibut (Reinhardtius hippoglossoides, Hippoglossus Hippoglossus, Hippoglossus stenolepis)303030

0303.32 00- - Plaice (Pleuronectes platessa)303030

0303.33 00- - Sole (Solea spp.)303030

0303.39 00- - Other303030

- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

0303.41- - Albacore or longfinned tunas (Thunnus alalunga):

0303.41 10- - - When imported during the months of August to February101010

0303.41 20- - - When imported during the months of March to July303030

0303.42- - Yellowfin tunas (Thunnus albacares):

0303.42 10- - - When imported during the months of August to February101010

0303.42 20- - - When imported during the months of March to July303030

0303.43- - Skipjack or stripe-bellied bonito:

0303.43 10- - - When imported during the months of August to February101010

0303.43 20- - - When imported during the months of March to July303030

0303.49- - Other:

0303.49 10- - - When imported during the months of August to February101010

0303.49 20- - - When imported during the months of March to July303030

0303.50 00- Herrings (Clupea harengus, Clupea Pallasii), excluding livers and roes303030

0303.60 00- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes303030

- Other fish, excluding livers and roes:

0303.71- - Sardines (Sardina pilchardus, Sardinops Spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):

0303.71 10- - - When imported during the months of August to February101010

0303.71 20- - - When imported during the months of March to July303030

0303.72 00- - Haddock (Melanogrammus aeglefinus)303030

0303.73 00- - Coalfish (Pollachius virens)303030

0303.74- - Mackerel (Scomber scombrus, scomber australasicus, Scomber japonicus):

0303.74 10- - - When imported during the months of August to February101010

0303.74 20- - - When imported during the months of March to July303030

0303.75 00- - Dogfish and Other sharks303030

0303.76 00- - Eels (Anguilla spp.)303030

0303.77 00- - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)303030

0303.78 00- - Hake (Merluccius spp., Urophysis spp.)303030

0303.79- - Other:

0303.79 10- - - Bangus (milkfish), frozen (except Fillets)50403030

0303.79 90- - - Other30303030

0303.80 00- livers and roes303030

03.04Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

0304.10- Fresh or chilled:

0304.10 10- - - Fillets50403030

0304.10 90- - - Other30303030

0304.20- Frozen fillets:

0304.20 10- - - Bangus (milkfish)50403030

0304.20 90- - - Other30303030

0304.90 00- Other

03.05Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; fish meal fit for human consumption.

0305.10 00- fish meal fit for human consumption403530

0305.20 00- livers and roes, dried, smoked, salted or in brine403530

0305.30 00- fish Fillets, dried, salted or in brine, but not smoked403530

- Smoked fish, including fillets:

0305.41 00- - Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho Hucho)80603030

0305.42 00- - Herrings (Clupea harengus, Clupea Pallasii)80603030

0305.49- - Other:

0305.49 10- - - milkfish (Chanos Chanos)80603030

0305.49 90- - - Other80603030

- Dried fish, whether or not salted but not smoked:

0305.51 00- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)80603030

0305.59 00- - Other80603030

- Fish, salted but not dried or smoked and fish in brine:

0305.61 00- - Herrings (Clupea harengus, Clupea Pallasii)80603030

0305.62 00- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)80603030

0305.63 00- - Anchovies (Engraulis spp.)80603030

0305.69 00- - Other80603030

03.06Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine.

- Frozen:

0306.11 00- - Rock lobster and Other Sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)80603030

0306.12 00- - Lobsters (Homarus spp.)80603030

0306.13 00- - Shrimps and prawns80603030

0306.14 00- - Crabs80603030

0306.19 00- - Other80603030

- Not frozen:

0306.21 00- - Rock Lobsters and Other Sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)80603030

0306.22 00- - Lobsters (Homarus spp.)80603030

0306.23 00- - Shrimps and prawns80603030

0306.24 00- - Crabs80603030

0306.29 00- - Other80603030

03.07Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine.

0307.10 00- Oysters80603030

- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

0307.21 00- - live, Fresh or chilled80603030

0307.29 00- - Other80603030

- Mussels (Mytilus spp., Perna spp.):

0307.31 00- - live, Fresh or chilled80603030

0307.39 00- - Other80603030

- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp. and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):

0307.41 00- - live, Fresh or chilled80603030

0307.49 00- - Other80603030

- Octopus (Octopus spp.):

0307.51 00- - live, Fresh or chilled80603030

0307.59 00- - Other80603030

0307.60 00- Snails, Other than Sea Snails403530

- Other:

0307.91 00- - live, Fresh, or chilled80603030

0307.99 00- - Other80603030

CHAPTER 4

DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes:

1. The expression "milk" means full cream milk or partially or completely skimmed milk.

2. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics:

(a) a milkfat content, by weight of the dry matter, of 5% or more;

(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and

(c) they are moulded or capable of being moulded.

HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)

1 July

1993199419951996

04.01Milk and cream, not concentrated nor contaning added sugar or other sweetening matter.

0401.10 00- Of a fat content, by weight, not exceeding 1%101010

0401.20 00- Of a fat content, by weight, exceeding 1% but not exceeding 6%101010

0401.30 00- Of a fat content, by weight, exceeding 6%101010

04.02Milk and cream, concentrated or containing added sugar or other sweetening matter.

0402.10- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:

0402.10 10- - - In bulk containers of gross weight 20 kg or more101010

0402.10 90- - - Other202020

- In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%:

0402.21- - Not containing added sugar or other sweetening matter:

0402.21 10- - - In bulk containers of gross weight 20 kg. or more202020

0402.21 90- - - Other202020

0402.29- - Other:

0402.29 10- - - In bulk containers of gross weight 20 kg or more202020

0402.29 90- - - Other202020

- Other:

0402.91 00- - not containing added sugar or Other sweetening matter202020

0402.99 00- - Other202020

04.03Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa.

0403.10- Yogurt:

0403.10 10- - - Containing fruits, nuts, cocoa or flavouring matter; liquid yogurt403530

0403.10 90- - - Other202020

0403.90- Other:

0403.90 10- - - Buttermilk:

0403.90 11- - - - containing fruits, nuts, cocoa or flavouring matter403530

0403.90 19- - - - Other101010

0403.90 90- - - Other:

0403.90 91- - - - containing fruits, nuts, cocoa or flavouring matter403530

0403.90 99- - - - Other202020

04.04Whey, whether or nor concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

0404.10 00- Whey, whether or not concentrated or containing added sugar or Other sweetening matter101010

0404.90- Other:

0404.90 10- - - concentrated, sweetened, with preservative added or In hermetically sealed cans202020

0404.90 90- - - Other101010

04.050405.00Butter and other fats and oils derived from milk

0405.00 10- - - Butter fat (anhydrous milk fat) Other than Butter101010

0405.00 20- - - Butter303030

04.06Cheese and curd.

0406.10- Fresh cheese (including whey cheese), unripened or uncured and curd:

0406.10 10- - - curd202020

0406.10 20- - - Fresh cheese (including Whey cheese), unripened or uncured303030

0406.20 00- Grated or powdered cheese, of all kinds303030

0406.30 00- - - Processed cheese, not Grated or powdered303030

0406.40 00- Blue-veined cheese303030

0406.90 00- Other cheese303030

04.070407.00 00Birds eggs, in shell, fresh, preserved or cooked.403530

04.08Birds eggs, not in shell and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

- Egg yolks:

0408.11 00- - Dried403530

0408.19 00- - Other403530

- Other:

0408.91 00- - Dried403530

0408.99 00- - Other403530

04.090409.00 00Natural honey.303030

04.100410.00 00Edible products of animal origin, not elsewhere specified or included.403530

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes:

1. This Chapter does not cover:

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) Hides or skins (including furskins) other than goods of heading No. 05.05 and parings and similar waste of raw hides or skins of heading No. 05.11 (Chapter 41 0r 43);

(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d) Prepared knots or tufts for broom or brush making (heading No. 96.03).

2. For the purposes of heading No. 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout the Nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".

4. Throughout the Nomenclature, the expression "horsehair" means hair of the manes or tails of equine or bovine animals.

HDG NO.HARMONIZED SYSTEM CODEDESCRIPTIONRate of Duty (%)

1 July

1993199419951996

05.010501.00 00Human hair, unworked, whether or not washed or scoured; waste of human hair.403540

05.02Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

0502.10 00- Pigs, hogs or boars bristles and hair and waste thereof403530

0502.90 00- Other403530

05.030503.00 00Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.403530

05.040504.00 00Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof.101010

05.05Skins and other parts of birds with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

0505.10 00- Feathers of a kind used for stuffing; down403530

0505.90 00- Other403530

05.06Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.

0506.10 00- Ossein and bones treated with acid101010

0506.90 00- Other101010

05.07Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.

0507.10 00- Ivory; ivory powder and waste403530

0507.90 00- Other403530

05.080508.00 00Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.FreeFreeFree

05.090509.00 00Natural sponges of animal origin.FreeFreeFree

05.100510.00 00Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.101010

05.11Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.

0511.10 00- Bovine semen333

- Other:

0511.91- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:

0511.91 10- - - Brine shrimp eggs for hatching for use as live-feed In prawn fry culture333

0511.91 20- - - fish waste333

0511.91 90- - - Other403530

511.99- - Other:

0511.99 10- - - Animal semen for breeding purposes Other than Bovine semen333

0511.99 20- - - Silkworm eggs333

0511.99 30- - - Sinews and tendons; parings and similar waste of raw hides or skins101010

0511.99 90- - - Other403530