The Government of The Bahamas

CHAPTER 295
TARIFF *

ARRANGEMENT OF SECTIONS

SECTION

PART I
PRELIMINARY

Short title.

Interpretation.

PART II
IMPOSITION OF DUTY

Charge of duty.

Rate.

Goods imported or taken out of bond duty free.

Goods manufactured, etc., in the Port area.

Duty on beer, etc., exported out of The Bahamas.

Payments of custom duty on sale of houses, etc,. to non-entitled.

Ad valorem duty on bonded goods.

PART III
REFUND

Refund of duty the household effects of public officers.

10.

Repayment of duty paid on diplomatic etc. goods.

11.

PART IV
MISCELLANEOUS

Minister may make regulations.

12.

Transitional provision relating to duties imposed under the Second Schedule.

13.

SCHEDULES

FIRST SCHEDULE - General Rules for the Interpretation of the Harmonized System.

SECOND SCHEDULE - Duties on Certain Agricultural, Marine and Manufactured Goods.

THIRD SCHEDULE - Duties Imposed under the Second Schedule.

FOURTH SCHEDULE - Exemption from Duty.

CHAPTER 295

TARIFF

An Act to make new provision for the imposition and collection of customs duties, and to give effect to the Harmonized System of Tariff and for other matters connected therewith.

11 of 1996
22 of 1997
15 of 1998
12 of 1999
42 of 1999
26 of 2000
7 of 2001

[Assent 27th June, 1996]
[Commencement 1st July, 1996]

PART I
PRELIMINARY

1. This Act may be cited as the Tariff Act, 1996.

Short title.

2. (1) In this Act, unless the context otherwise requires-

Interpretation.

"Comptroller" means the Comptroller of Customs or any other public officer acting on his behalf or under his authority;

"Customs Officer" means any public officer assigned to customs duties in the Customs Department;

"duty" means import duty of customs imposable under this Act;

"Rate of Duty" includes the term "Free" occurring in the columns relating to rates of duty in the First and Third Schedules;

"goods" means all kinds of articles, wares, merchandise, livestock and includes electrical energy;

"Government" means the Government of The Bahamas;

"imported goods" means goods imported into The Bahamas;

"Maximum Variable Rate of Duty" means the duty set forth in the fourth column of the Second Schedule in respect of the goods specified in the said Schedule;

"Minister" means the Minister of Finance;

"prescribed" means prescribed by regulations made under this Act;

"a.v" is an abbreviation for the term ad valorem.

PART II
IMPOSITION OF DUTY

3. Subject to this Act and any other law relating to customs, duty shall be charged, levied and collected upon all goods imported.

Charge of duty.

4. (1) Subject to this section duty shall be charged in accordance with the rates set forth in the First Schedule.

Rate.

(2) The Minister may, from time to time, by order impose duties on any of the goods specified in the Second Schedule at the Maximum Variable Rate of Duty; and where such duties have been so imposed no duties which otherwise would be chargeable under the First Scheduled shall be charged.

(3) An order imposing increased duties under subsection (2) shall specify the date on which it is to come into effect and shall be published in the Gazette at least five days before that date.

5. Subject to any conditions of use, purpose or requirements relating relating to any goods referred to in the Fourth Schedule, such goods may be imported or taken out of bond for home consumption free of duty or at a reduced rate of duty.

Goods imported or taken out of bond duty free.

6. (1) For the purposes of this Act, any goods manufactured, processed, assembled or produced, in The Port Area (not being pine lumber or products consisting of or made out of pine lumber or pine timber processed or manufactured within the Port Area out of pine timber grown on the Island of Grand Bahama) shall, if removed to any other part of The Bahamas and arriving therein, be deemed to be imported into The Bahamas by the person so removing such goods.

Goods manufactured, etc., in the Port area.

(2) Subsection (1) shall not apply to goods referred to in item 1 of Part B of the Fourth Schedule that are manufactured or processed in the Port Area by manufacturers registered with and approved by the Minister responsible for Trade and Industry and removed to any other part of The Bahamas.

(3) In determining the amount of duty payable under this Act on any such goods, a rebate shall be allowed to the extent of the amount of any duty which the Comptroller is satisfied has already been paid upon the importation of the same goods or any part thereof or any substance incorporated into the same, before being manufactured, processed, assembled or produced in the said Port Area.

7. Any beer, rum or spirits manufactured or produced in the Port Area shall, if removed to any other part of The Bahamas, be subject to the duty payable on manufactured rum, spirits and beer pursuant to the Spirits and Beer Manufacture Act.

Duty on beer, etc., exported out of The Bahamas.

8. Where customs duty is payable pursuant to subclause (2) of clause 2 of the Schedule to the Bahama (Deep Water Harbour and Industrial Area) Act, and the value of the materials used in the construction of the building cannot be determined without damaging the building, then the rate of duty payable shall be 25% ad valorem of 40% of the cost of construction.

Payments of custom duty on sale of houses, etc,. to non-entitled.

9. In addition to any duty imposable, there shall be charged, levied and collected upon all goods entered for warehousing or re-warehousing an ad valorem duty of one per cent.

Ad valorem duty on bonded goods.

PART III
REFUND

10. The Minister may direct the refund of any duty paid by public officer appointed, transferred or seconded from abroad to the public service of The Bahamas upon any household effects, including a motor vehicle, accompanying such officer on his arrival in The Bahamas, or imported by him after arrival, having previously been in use in his possession, when such officer submits to the Comptroller satisfactory proof that such effects upon which such duty has been paid have been exported from The Bahamas.

Refund of duty the household effects of public officers.

11. The Minister may direct the repayment of any duty which is proved to the satisfaction of the Minister to have been paid on goods which had they been imported or taken out of bond for home consumption free of duty under Item 2 of Part A of the Fourth Schedule, would have been free of duty under section 5:

Repayment of duty paid on diplomatic etc. goods.

Provided that the Minister may at any time specify the kind and quantity of such goods eligible for such repayment.

PART IV
MISCELLANEOUS

12. The Minister may make regulations for the purpose of giving effect to any of the provisions of this Act, including provisions prescribing offences for any contravention of, or failure to comply with the provisions of the regulations and providing for the imposition of a fine not exceeding one thousand dollars or for a penalty not exceeding twice the value of the goods in respect of which the offence was committed.

Minister may make regulations.

13. (1) On the coming into operation of this Act, the import duties on the goods set forth in the third column the Third Schedule, being goods falling within the items of the Second Schedule, shall be those set forth in the fourth column of the Third Schedule.

Transitional provision relating to duties imposed under the Second Schedule.

(2) The Minister may, by order, delete any item from the Third Schedule.

(3) Where an item is deleted under subsection (2), duties, if any, which would be chargeable in respect of the goods specified against that item under the First Schedule shall be charged.

FIRST SCHEDULE (Section 4(1))

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

TABLE OF CONTENTS

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS

Section Notes.

1. Live animals.

2. Meat and edible meat offal.

3. Fish and crustaceans, molluscs and other aquatic invertebrates.

4. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

5. Products of animal origin, not elsewhere specified or included.

SECTION II
VEGETABLE PRODUCTS

Section Notes.

6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

7. Edible vegetables and certain roots and tubers.

8. Edible fruit and nuts; peel of citrus fruit or melons.

9. Coffee, tea, maté and spices.

10. Cereals.

11. Products of the milling industry; malt; starches; inulin; wheat gluten.

12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

13. Lac; gums, resins and other vegetable saps and extracts.

14. Vegetable plaiting materials; vegetable products not elsewhere specified or included.

SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Section Notes.

16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.

17. Sugars and sugar confectionery.

18. Cocoa and cocoa: preparations.

19. Preparations of cereals, flour, starch or milk; pastrycooks' products.

20. Preparations of vegetables, fruit, nuts or other parts of plants.

21. Miscellaneous edible preparations.

22. Beverages, spirits and vinegar.

23. Residues and waste from the food industries; prepared animal fodder.

24. Tobacco and manufactured tobacco substitutes.

SECTION V
MINERAL PRODUCTS

25. Salt; sulphur; earths and stone; plastering materials, lime and cement.

26. Ores, slag and ash.

27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section Notes.

28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.

29. Organic chemicals.

30. Pharmaceutical products.

31. Fertilisers.

32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations.

34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster.

35. Albuminoidal substances; modified starches; glues; enzymes.

36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

37. Photographic or cinematographic goods.

38. Miscellaneous chemical products.

SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Section Notes.

39. Plastics and articles thereof.

40. Rubber and articles thereof.

SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

41. Raw hides and skins (other than furskins) and leather.

42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

43. Furskins and artificial fur; manufactures thereof.

SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

44. Wood and articles of wood; wood charcoal.

45. Cork and articles of cork.

46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

48. Paper and paperboard; articles of paper pulp, of paper or of paperboard.

49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

SECTION XI
TEXTILES AND TEXTILE ARTICLES

Section Notes.

50. Silk.

51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric.

52. Cotton.

53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

54. Man-made filaments.

55. Man-made staple fibres.

56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.

57. Carpets and other textile floor coverings.

58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.

59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.

60. Knitted or crocheted fabrics.

61. Articles of apparel and clothing accessories, knitted or crocheted.

62. Articles of apparel and clothing accessories, not knitted or crocheted.

63. Other made up textile articles; sets; worn clothing and worn textile articles; rags.

SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

64. Footwear, gaiters and the like; parts of such articles.

65. Headgear and parts thereof.

66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.

67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.

SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

68. Articles of stone, plaster, cement, asbestos, mica or similar materials.

69. Ceramic products.

70. Glass and glassware.

SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.

SECTION XV
BASE METALS AND ARTICLES OF BASE METAL

Section Notes.

72. Iron and steel.

73. Articles of iron or steel.

74. Copper and articles thereof.

75. Nickel and articles thereof.

76. Aluminium and articles thereof.

77. (Reserved for possible future use in the Harmonized System)

78. Lead and articles thereof.

79. Zinc and articles thereof.

80. Tin and articles thereof.

81. Other base metals; cermets; articles thereof.

82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

83. Miscellaneous articles of base metal.

SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Section Notes.

84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

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.

SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Section Notes.

86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.

88. Aircraft, spacecraft, and parts thereof.

89. Ships, boats and floating structures.

SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

91. Clocks and watches and parts thereof.

92. Musical instruments; parts and accessories of such articles.

SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

93. Arms and ammunition; parts and accessories thereof.

SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES

94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

95. Toys, games and sports requisites; parts and accessories thereof.

96. Miscellaneous manufactured articles.

SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

97. Works of art, collectors' pieces and antiques.

98. (Reserved for special uses by Contracting Parties)

99. (Reserved for special uses by Contracting Parties)

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in the Nomenclature shall be governed by the following principles:

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:

2. - (a)

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b)

Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a)

The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b)

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c)

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

(a)

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;

(b)

Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

7. - (a)

The classification of goods, within a heading shall be determined by applying as between subheadings, the same rules as are applied between headings, and except in so far as the contrary intention appears, terms used in a subheading are to be interpreted in the same way as in the heading.

(b)

where in any heading parts of articles are classified with those articles, mention of any of the articles in a subheading of that heading shall be deemed to include a mention of parts of such articles, except in so far as the contrary intention appears from the wording of any such subheading.

8. The sixth column of the Schedule relates to the statistical classification of goods entered for Customs purposes.

9. The interpretation and operation of the Schedule shall in all respects be in accordance with the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14th June, 1983 and with the decisions and opinions of the Nomenclature Committee and expressed in the Explanatory Notes to the Harmonized System, the Supplementary Explanatory Notes, the Classification Opinions adopted by the Customs Co-operation Council to ensure the uniform application of the Harmonized System, and such other decisions and opinions as may from time to time, be formulated by the Nomenclature Committee and adopted by the Customs Co-operation Council.

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 1
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

(c)

Animals of heading No. 95.08.

TARIFF HEADING	TARIFF TRADE NO.	TARIFF DESCRIPTION	UNIT FOR DUTY	RATE OF DUTY	UNIT FOR CLASSIFI- CATION
01.01		Live horses, asses, mules and hinnies.
		- Horses:
	0101.1100[i]*	-- Pure-bred breeding animals	a.v.	15%	No.
	0101.1900[ii]*	-- Other	a.v.	15%	No.
	0101.2000[iii]*	- Asses, mules and hinnies	a.v.	15%	No.
01.02		Live bovine animals.
	0102.10	- Pure-bred breeding animals:
	0102.1010[iv]*	--- Bulls	a.v.	15%	No.
	0102.1020[v]*	--- Cows	a.v.	15%	No.

TARIFF HEADING	TARIFF TRADE NO.	TARIFF DESCRIPTION	UNIT FOR DUTY	RATE OF DUTY	UNIT FOR CLASSIFI- CATION
	0102.90	- Other:
	0102.9010[vi]*	--- For dairy purposes	a.v.	15%	No.
	0102.9020[vii]*	--- Bulls for breeding	a.v.	15%	No.
	0102.9030[viii]*	--- Cows for breeding	a.v.	15%	No.
	0102.9090[ix]*	--- Other	a.v.	15%	No.
01.03		Live swine
	0103.1000[x]*	- Pure-bred breeding animals	a.v.	10%	No.
		- Other:
	0103.9100[xi]*	-- Weighing less than 50 kg (110 lb.)	a.v.	10%	No.
	0103.9200[xii]*	-- Weighing 50 kg (110 lb.) or more	a.v.	10%	No.
01.04		Live sheep and goats.
	0104.1000[xiii]*	- Sheep	a.v.	10%	No.
	0104.2000[xiv]*	- Goats	a.v.	10%	No.
01.05		*Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.*
		- Weighing not more than 185 g (6.5 ounces):
	0105.1100[xv]*	-- Fowls of the species Gallus domesticus	a.v.	15%	No.
	0105.1200[xvi]*	-- Turkeys	a.v.	25%	No.
	0105.19	-- Other:
	0105.1910[xvii]*	--- Ducks	a.v.	15%	No.
	0105.1920[xviii]*	--- Geese	a.v.	15%	No.
	0105.1930[xix]*	--- Guinea fowls	a.v.	15%	No.

TARIFF HEADING	TARIFF TRADE NO.	TARIFF DESCRIPTION	UNIT FOR DUTY	RATE OF DUTY	UNIT FOR CLASSIFI- CATION
		- Other:
	0105.9200[xx]*	-- Fowls of the species Gallus domesticus, weighing not more than 2,000 g ( 4.41 lb.)	a.v.	15%	No.
	0105.9300[xxi]*	-- Fowls of the species Gallus domesticus, weighing more than 2,000 g (4.41 lb.)	a.v.	15%	No.
	0105.99	-- Other:
	0105.9910[xxii]*	--- Turkeys	a.v.	15%	No.
	0105.9920[xxiii]*	--- Ducks	a.v.	15%	No.
	0105.9930[xxiv]*	--- Geese	a.v.	15%	No.
	0105.9940[xxv]*	--- Guinea Fowls	a.v.	15%	No.
01.06	0106.00	Other live animals.
	0106.0010	--- Of a kind used mainly for human food	a.v.	30%	No.
	0106.0020	--- Dogs	a.v.	10%	No.
	0106.0030	--- Cats	a.v.	10%	No.
	0106.0090	--- Other	a.v.	30%	No.

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).

TARIFF HEADING	TARIFF TRADE NO.	TARIFF DESCRIPTION	UNIT FOR DUTY	RATE OF DUTY	UNIT FOR CLASSIFI- CATION
02.01		Meat of bovine animals, fresh or chilled.
	0201.1000[xxvi]*	- Carcasses and half-carcasses	-	Free	lb.
	0201.2000[xxvii]*	- Other cuts with bone in	-	Free	lb.
	0201.3000[xxviii]*	- Boneless	-	Free	lb.
02.02		Meat of bovine animals, frozen.
	0202.1000[xxix]*	- Carcasses and half-carcasses	-	Free	lb.
	0202.2000[xxx]*	- Other cuts with bone in	-	Free	lb.
	0202.3000[xxxi]*	- Boneless	-	Free	lb.
02.03		Meat of swine, fresh, chilled or frozen.
		- Fresh or chilled:
	0203.1100[xxxii]*	-- Carcasses and half-carcasses	-	Free	lb.
	0203.1200[xxxiii]*	-- Hams, shoulders and cuts thereof, with bone in	-	Free	lb.

TARIFF HEADING	TARIFF TRADE NO.	TARIFF DESCRIPTION	UNIT FOR DUTY	RATE OF DUTY	UNIT FOR CLASSIFI- CATION
	0203.1900[xxxiv]*	-- Other	-	Free	lb.
		- Frozen:
	0203.2100[xxxv]*	-- Carcasses and half-carcasses	-	Free	lb.
	0203.2200[xxxvi]*	-- Hams, shoulders and cuts thereof, with bone in	-	Free	lb.
	0203.2900[xxxvii]*	-- Other	-	Free	lb.
02.04		Meat of sheep or goats, fresh, chilled or frozen.
	0204.1000[xxxviii]*	- Carcasses and half-carcasses of lamb, fresh or chilled	-	Free	lb.
		- Other meat of sheep, fresh or chilled:
	0204.2100[xxxix]*	-- Carcasses and half-carcasses	-	Free	lb.
	0204.2200[xl]*	-- Other cuts with bone in	-	Free	lb.
	0204.2300[xli]*	-- Boneless	-	Free	lb.
	0204.3000[xlii]*	- Carcasses and half-carcasses of lamb, frozen	-	Free	lb.
		- Other meat of sheep, frozen:
	0204.4100[xliii]*	-- Carcasses and half-carcasses	-	Free	lb.