La Organización Mundial de Aduanas ha aprobado importantes cambios en el Sistema Armonizado (SA) de designación y codificación de mercancías que son de aplicación desde el 1 de enero de 2017. Estas modificaciones las recoge, para la U.E, el Reglamento (UE) 1821/2016 - relativo a la nomenclatura arancelaria - cuya aplicación es también en este mes de enero. Los cambios, que afectan a un total de 242 partidas, se producen tanto por motivos ambientales como sociales, como comerciales o tecnológicos.
El Sistema Armonizado permite obtener estadísticas comerciales y la monitorización de especies protegidas que se encuentran bajo control. En este sentido la mayoría de los cambios realizados (85 partidas) corresponden a productos de la pesca con el fin de garantizar los recursos ambientales. También se ha realizado una división más detallada por formas de producto que permiten una mejora en la correspondencia del SA y la CPC (Clasificación Central de Productos) así como la extensión de la cobertura de los códigos actuales para poder agrupar las especies de jibias y calamares, que hasta este momento se venían clasificando en partidas residuales.
En cuanto a los productos forestales, los cambios realizados tienen por objeto controlar las especies en peligro de extinción y mejorar la cobertura de las diferentes especies de madera. En concreto, la separación de las maderas tropicales permite obtener más datos sobre el comercio de las mismas y detallar los datos obtenidos de maderas duras no tropicales. También tiene reflejo lo solicitado por la Red Internacional de Bambú y Ratán con la creación nuevas subpartidas que tiene un mayor control de ambos productos por medio de la normativa FLEGT (Forest Law Enforcement, Governance and Trade).
Otra de las enmiendas realizadas proporcionan una información más detallada del comercio de productos antipalúdicos dado el riesgo potencial de prácticamente la mitad de la población mundial de padecer malaria.
En relación a los productos químicos se han introducido nuevas subpartidas para el control de productos químicos peligrosos, contaminantes orgánicos, preparaciones farmacéuticas que contengan efedrina, pseudoefredina y norefedrina y alfa-fenilacetoacetonitrilo (APAAN) como precursor de drogas. Ello viene motivado por los acuerdos de la Convención de Armas Químicas, el Convenio de Rotterdam sobre productos químicos, el Convenio de Estocolmo que regula los contaminantes y la Junta Internacional de Fiscalización de Estupefacientes.
Otras modificaciones que caben destacar están producidas por cambios en el comercio internacional y los avances tecnológicos. En el primer caso, por ejemplo, las partidas 69.07 y 69.08 de productos cerámicos sin esmaltar y esmaltados, respectivamente, quedan agrupados en una sola partida puesto que dichos productos han dejado de fabricarse por separado. En relación a los avances tecnológicos se han introducido cambios para las lámparas LED, los circuitos integrados multicomponentes y vehículos eléctricos, entre otros.
Todas las modificaciones afectan únicamente a la codificación arancelaria de las mercancías y no a los tipos arancelarios que liquidan y que se mantienen sin cambios.
Table of Contents
Abbreviations and symbols
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General Rules for the interpretation of the Harmonized System. |
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SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
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Section Notes. |
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1 |
Live animals. |
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2 |
Meat and edible meat offal. |
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3 |
Fish and crustaceans, molluscs and other aquatic invertebrates. |
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4 |
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included. |
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5 |
Products of animal origin, not elsewhere specified or included. |
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SECTION II
VEGETABLE PRODUCTS
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Section Note. |
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6 |
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. |
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7 |
Edible vegetables and certain roots and tubers. |
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8 |
Edible fruit and nuts; peel of citrus fruit or melons. |
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9 |
Coffee, tea, maté and spices. |
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10 |
Cereals. |
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11 |
Products of the milling industry; malt; starches; inulin; wheat gluten. |
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12 |
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. |
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13 |
Lac; gums, resins and other vegetable saps and extracts. |
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14 |
Vegetable plaiting materials; vegetable products not elsewhere specified or included. |
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SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
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15 |
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. |
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SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
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Section Note. |
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16 |
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. |
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17 |
Sugars and sugar confectionery. |
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18 |
Cocoa and cocoa preparations. |
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19 |
Preparations of cereals, flour, starch or milk; pastrycooks' products. |
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20 |
Preparations of vegetables, fruit, nuts or other parts of plants. |
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21 |
Miscellaneous edible preparations. |
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22 |
Beverages, spirits and vinegar. |
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23 |
Residues and waste from the food industries; prepared animal fodder. |
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24 |
Tobacco and manufactured tobacco substitutes. |
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SECTION V
MINERAL PRODUCTS
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25 |
Salt; sulphur; earths and stone; plastering materials, lime and cement. |
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26 |
Ores, slag and ash. |
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27 |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. |
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SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
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Section Notes. |
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28 |
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. |
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29 |
Organic chemicals. |
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30 |
Pharmaceutical products. |
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31 |
Fertilisers. |
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32 |
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. |
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33 |
Essential oils and resinoids; perfumery, cosmetic or toilet preparations. |
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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. |
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35 |
Albuminoidal substances; modified starches; glues; enzymes. |
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36 |
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. |
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37 |
Photographic or cinematographic goods. |
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38 |
Miscellaneous chemical products. |
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SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
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Section Notes. |
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39 |
Plastics and articles thereof. |
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40 |
Rubber and articles thereof. |
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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)
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41 |
Raw hides and skins (other than furskins) and leather. |
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42 |
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). |
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43 |
Furskins and artificial fur; manufactures thereof. |
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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
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44 |
Wood and articles of wood; wood charcoal. |
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45 |
Cork and articles of cork. |
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46 |
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. |
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SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
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47 |
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. |
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48 |
Paper and paperboard; articles of paper pulp, of paper or of paperboard. |
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49 |
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. |
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SECTION XI
TEXTILES AND TEXTILE ARTICLES
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Section Notes. |
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50 |
Silk. |
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51 |
Wool, fine or coarse animal hair; horsehair yarn and woven fabric. |
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52 |
Cotton. |
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53 |
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. |
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54 |
Man-made filaments. |
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55 |
Man-made staple fibres. |
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56 |
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof. |
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57 |
Carpets and other textile floor coverings. |
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58 |
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery. |
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59 |
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. |
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60 |
Knitted or crocheted fabrics. |
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61 |
Articles of apparel and clothing accessories, knitted or crocheted. |
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62 |
Articles of apparel and clothing accessories, not knitted or crocheted. |
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63 |
Other made up textile articles; sets; worn clothing and worn textile articles; rags. |
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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
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64 |
Footwear, gaiters and the like; parts of such articles. |
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65 |
Headgear and parts thereof. |
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66 |
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. |
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67 |
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair. |
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SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
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68 |
Articles of stone, plaster, cement, asbestos, mica or similar materials. |
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69 |
Ceramic products. |
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70 |
Glass and glassware. |
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SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
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71 |
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.
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SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
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Section Notes. |
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72 |
Iron and steel. |
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73 |
Articles of iron or steel. |
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74 |
Copper and articles thereof. |
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75 |
Nickel and articles thereof. |
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76 |
Aluminium and articles thereof. |
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77 |
( Reserved for possible future use in the Harmonized System) |
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78 |
Lead and articles thereof. |
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79 |
Zinc and articles thereof. |
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80 |
Tin and articles thereof. |
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81 |
Other base metals; cermets; articles thereof. |
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82 |
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. |
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83 |
Miscellaneous articles of base metal. |
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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
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Section Notes. |
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84 |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. |
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85
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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. |
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SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
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Section Notes. |
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86
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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. |
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87 |
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. |
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88 |
Aircraft, spacecraft, and parts thereof. |
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89 |
Ships, boats and floating structures. |
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SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
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90 |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. |
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91 |
Clocks and watches and parts thereof. |
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92 |
Musical instruments; parts and accessories of such articles. |
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SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
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93 |
Arms and ammunition; parts and accessories thereof. |
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SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
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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. |
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95 |
Toys, games and sports requisites; parts and accessories thereof. |
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96 |
Miscellaneous manufactured articles. |
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SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
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97 |
Works of art, collectors' pieces and antiques. |
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* * * |
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Chapter 44 as amended by Council Recommendation of 27 June 2014 (see the introduction) |