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Chapter 85:
Electrical Machinery And Equipment And Parts
Thereof, Sound Recorder And Reproducers, Television
Image Sound Recoders And Reproducers, And Parts
And Accessories Of Such Articles


  Code                  Product                                      Rate % 

 8501         Electric motors and generators (excluding
              generating sets)  
 850110       Motors of an output not exceeding 37.5 W                 20 
 850120       Universal alterating motors and direct  current
              motors (AC/DC) of an output exceeding 37.5 W             15 
              Other DC motors, DC generators 
 850131       Of an output not exceeding 750 W   15 
 850132       Of an output exceeding 750W but not exceeding 75 KW 
 85013210     Of an output exceeding 750 KW but not exceeding
              37.5 KW                                                  10 
 850133       Of an output exceeding from 37.5 KW to 75 KW              1 
 850134       Of an output exceeding 75KW but not exceeding 375 KW      0 
 850134       Of an output exceeding 375 KW                             0 
 850140       Other AC motors, single-phase                             0 
              Other AC motors, multi-phase 
 850151       Of an output not exceeding 750 KW                        15 
 850152       Of an output  exceeding 750 KW, but not exceeding
              75 KW 
 85015210     Of an output exceeding from 750 KW but  not
              exceeding 37,5 KW                                        10 
 85015290     Of an output exceeding from 37.5 KW to 75 KW              0 
 850153       Of an output exceeding 75 KW                              0 
              AC generators (attermators)  
 850161       Of an output not exceeding 75 KVA                        15 
 850162       Of an output exceeding 75 KVA but not exceeding
              375 KVA                                                  10 
 850163       Of an output exceeding 375 KVA but not exceeding
              750 KVA                                                   0 
 850164       Of an output exceeding  750 KVA                           0 
 8502         Electric generating sets and rotaly convertets 
              Generating sets with compression ignition internal
              combustion  piston engines (diesel or semi-diesel
              engines) 
 850211       Of an output not exceeding 75 KVA                        15 
 850212       Of an output exceeding 375 KVA                           10 
 850213       Of an output exceeding 375 KVA                            0 
 850220       Genrating sets with spack-iginition internal
              combustion piston engines                                10 
 850230       Other generating sets'                                    0 
 850240       Electric rotary converters                                0 
 850300       Parts suitable for use solely or principally with
              the  machinesof heading No.8501 or 8502                   5 
 8504         Electrical transformers, static converters (eg.
              rectifiers) and inductors 
 850410       Ballasts for discharge lamps or tubes 
 85041010     for discharge lamps                                       5 
 85041020     for tubes lamps                                          15 
              Liquied dielectric transformers                          15 
 850421       Having a power handling capacity not exceeding
              650 KVA                                                  10 
 850422       Having a power handling capacicty exceeding
              650 KVA but not exceeding 10,000 KVA                      0 
 850423       Having a power handling capacity exceeding 10,000 KVA 
              Other transformers                                       15 
 850431       Having a power handling capacity not exceeding 1 KVA     15 
 850432       Having a power handling capacity exceeding 1 KVA
              but not exceeding 16 KVA                                 15 
 850433       Having a power handling capacity exceeding 16KVA
              but not exceeding 500 KVA 
 850434       Having a power handling capacity exceeding 500 KVA  
 850440       Static converters                                         0 
 850450       Other inductors                                           0 
 850490       Parts                                                     5 
 8505         Electro-magnets, permanent magnets and articles
              intended to become permanent magnets after
              magnetization, electro-magnetic or permanent magnet
              chucks, clamps and similar holding devices;
              electro-magnetic couplings clutches and brakes,
              electro-magnetic lifting heads 
              Permanent magnetic and articles intended to become
              permanent magnets after magnestisation 
 850511       Of metal                                                  0 
 850519       Other                                                     0 
 850520       Electro-magnetic, coupling cluches and brakes             0 
 850530       Electro-magnetic lifting heads                            0 
 850590       Other including parts                                     0 
 8506         Primary cells and primary batteries 
 8506         Of an external volume of not exceeding 300 cm3 
 850611       Of an manganese dioxide                                  30 
 850612       Of mercuic oxide                                         30 
 850613       Of silver oxide                                          30 
 850619       Of other                                                 30 
 850620       Of an external volume exceeding 300 cm3                   5 
 850690       Parts and accessiries of batteried and battery sets       5 
 8507         Electric accumulators including sparators therefor
              whether  or not rectangular (including square)  
 850710       Lead acide, of a kind used for starting piston engines 
 85071010     Of a kind used for motor vehicles, various
              automobiles                                              20 
 85071090     Of a kind used for other engines                         20 
 850720       Other lead-acid accumulators                             20 
 850730       Niken-cadmium                                            20 
 850740       Niken-iron                                               20 
 850780       Other accumulators                                        0 
 850790       Welded case parts of accumulators                         0 
 8508         Electro-mechanical tools for working in the hand,
              with self-contained electric motors 
 850810       Drills of all kinds                                      10 
 850820       Saws                                                     10 
 850880       Other hand tools                                         10 
 850890       Parts and accessories                                     5 
 8509         Electro-mechanical, domestic appliances with
              self-contained electric motors 
 850910       Vacuum cleaners                                          30 
 850920       floor polishers                                          30 
 850930       Kitchen weste disposers                                  20 
 850940       food grinders and mixed; fruit of vegetable juice
              extractors                                               30 
 850980       Other appliances                                         30 
 850990       Parts                                                    30 
 8510         Shavers and hair clippers, wiht self-contained
              electric motors 
 851010       Shavers                                                  30 
 851020       Hair clippers                                            30 
 851090       Parts 
 8511         Electrical ignition or starting equipment of kind
              used for spark-iginition or compression-ignition
              internal cpmpustion engines (e.g. ignition magnetos,
              magneto-dynamos, ignition coils, sparking plugs
              and glow plugs, starter motors) generators (e.g.
              dynamos and altermators) and cut-outs of a kind
              used in conjunction with engines 
 851110       Sparking plugs                                           10 
 851120       Ignition magnetos                                        10 
 851130       Elctric distributors, ignition coils                     10 
 851140       Starter motors and dual purpose starter-generator        10 
 851150       Other generators                                         10 
 851180       Other equipment                                          10 
 851190       Parts and accessories                                     5 
 8512         Electrical lighting or signalling equipment
              (excluded  articles of heading No.8539). Windscreen
              wipes, defrosters and demisters, of a kind used for
              cycles or motos vehicles 
 851210       Lighting or visual signalling equipment of a kind
              used on bycicles                                         30 
 851220       Other lighting or visual equipment                       30 
 851230       Sound signalling equipment                               30 
 851240       Windscreen wipes, defrosters and demisters               30 
 851290       Parts and accessories                                    20 
 8513         Portable electric lamps designed to function by
              their own  source of energy (e.g. dry batteries,
              accmulators, magnetors) excluding lighting
              equipment of heading No.8512 
 851310       Lamps                                                    30 
 851390       Parts and accessories                                    20 
 8514         Industrial or laboratory electric furnaces and
              ovens (including induction or dielectric) other
              industrial or laboratory induction or dielectric
              heating equipment 
 851410       Resistance heated funrnaces and ovens                     0 
 851420       Induction or dielectric heated furnaces and ovens         0 
 851430       Other furnaces ovens                                      0 
 851440       Other induction or dielectric heating equipment           0 
 851490       Parts                                                     0 
 8515         Electric (including electrically heated gas), laser
              or other light or photon beam, ulttra-sonic
              electron beam, magnetic pluse or plasma arc
              soldering, brazing or  welding machines and
              apparatus, whether  or not capable of cutting,
              electric machines and apparatus for hot spraying of
              metals or sintered matal carbides 
 8515         Brazing or soldering machines and appatatus 
 851511       Soldering irons and guns                                  0 
 851519       Other                                                     0 
 851519       Machines and apparatus for resistance welding of metal 
 851521       fully or party automatic type                             0 
 851529       Other                                                     0 
 851529       Machines and apparatus for arc (including plasma
              arc) welding of metals 
 851531       fully or party automatic type                             0 
 851539       Other                                                     0 
 851580       Other machines and apparatus                              0 
 851590       Parts and accessories                                     0 
 8516         Electric instantaneous or storage water heaters and
              immersion heaters, electric space heating apparatus
              and soil heating apparatus, electrothermic
              hair-dressing apparatus (for example, hair dryers,
              hair curlers, curling tong heaters) and hand
              dryers electric  smoonthing irons, other
              electrothermic appliances, of a kind used for
              domestic purposes electric heating resistors, other
              than those of heading No.8545 
 851610       Electric instanneous or storage water heaters and
              immersion heaters                                        30 
 851621       Storage heating rediators                                40 
 851629       Other                                                    40 
 851629       Electro-thermic hair-dressing or hand dying apparatus 
 851631       Hair dryers                                              40 
 851632       Other hai-dressing apparatus                             40 
 851633       Hand-dying apparatus                                     40 
 851640       Electric-smoonthing irons                                40 
 851650       Micro-wave ovens                                         30 
 851660       Other ovens; Cookers, cooking plates, boiling
              rings, grillers and roasters 
 851660       Other electro-thormic appliances 
 851671       Coffee or tea markers                                    40 
 851672       Toasters                                                 40 
 851679       Other                                                    40 
 851680       Electric heating resistors                               40 
 851690       Parts                                                    20 
 8517         Electrical apparatus for line telephony or line
              telegraphy including such apparatus for
              carrier-current line systems 
 851710       Telephone sets                                            0 
 851720       Teleprinters                                              0 
 851730       Telephonic or telegraphic switching apparatus             0 
 851740       Other apparatus for carrier-current line systems          0 
 851740       Other apparatus                                           0 
 851781       for telephonic                                            0 
 851782       for telegraphic                                           0 
 851790       Parts and accessories                                     0 
 8518         Microphones and stands therefor, loundspeakers,
              whether  or not mounted in their enclosures,
              headphones, earphones and combined microphone/speaker
              sets; audio-frequency electric amplifiers; electric
              sound  amplifier sets 
 851810       Microphones and stands therefor                          10 
 851810       Loudspeakers, whether or not mounted in their
              enclosures 
 851821       Multiple loundspeakers, not mounted in their
              enclosures                                               30 
 851822       Multiple loundspeakers, mounted in the same
              enclosures                                               30 
 851829       Other                                                    30 
 851830       Headphones, earphones and combined
              microphone/speakers sets                                 30 
 851840       Audio-frequency electric amplifiers 
 851840       Household type                                           30 
 851840       In SKD form                                              22 
 851840       In CKD form                                               5 
 851840       In IDK form                                               2 
 851840       Of a special use type                                     0 
 851850       Electric sound amplifier sets 
 851850       Household type                                           30 
 851850       In SKD form                                              22 
 851850       In CKD form                                               5 
 851850       In IDK form                                               2 
 851850       Of a special use type                                     0 
 8519         Turntables (record-decks); record-players;
              cassetteplayer and other sound reproducing
              apparatus not incorporating a sound recording device
 8519         Househod type                                            50 
 8519         In SKD form                                              40 
 8519         In CKD form                                               7 
 8519         In IDK form                                               3 
 8519         Of a special use type                                     0 
 8520         Magnetic tape recorders and other sound recording
              apparatus, whether or not incorporating a sound
              reproducing device 
 852010       Dictating machines not capable of operating without
              an extermal source of power                               0 
 852020       Telephone answering machines                              0 
 852020       Other magnetic tape record-players, incorporating
              a sound reproducing device 
 852020       Household type                                           40 
 852020       In SKD form                                              30 
 852020       In CKD form                                               7 
 852020       In IDK form                                               3 
 852020       Of a special use type                                     0 
 8521         Video recording or reproducing apparatus 
 8521         Household type                                           50 
 8521         In SKD form                                              38 
 8521         In CKD form                                              15 
 8521         In IDK form                                               8 
 8521         Of a special use type                                     0 
              Parts and accessories of apparatus of heading
              No.8518 to 8521 
 8522         Household type                                           20 
 8522         Of a special use type                                     0 
 8523         Preppred unrecorded media for sound recording or
              similar recording of other phenomena, other than
              products of Chapter 37 
 8523         Magnetic tapes 
 852311       Of a width not exceeding 4mm                             20 
 852312       Of a width exceeding 4mm but not exceeding 6,5mm         20 
 852313       Of a width exceeding 6,5mm                               20 
 852314       Special magnetic tape unmatic                             5 
 852315       Video cassettes and other boxes for recording sound
              or phenomena                                             10 
 852320       Magmentic disks 
 85232010     Disks unrecorded for computer                             5 
 85232090     Other                                                    20 
 8524         Records, tapes and other recorded media for sound
              or other similarly recorded phenomena, including
              matrices  and  masters for the production of
              records, but excluding products of chapter 37 
 852410       Gramophone records                                       30 
 852410       Magnetic tapes 
 852421       Of a width not exceeding 4mm                             30 
 852422       Of a width exceeding 4mm but not exceeding 6,5mm         30 
 852423       Of a width exceeding 6,5mm                               30 
 852490       Other 
 85249010     Recorded Disks for computer'                              5 
 85249090     Other                                                    30 
 85249090     Transmission apparatus for radio-telephony, radio
              telegraphy, radio broadcasting or television,
              whether or not incorporating reception apparatus
              or sound recording or reproducing appararus,
              television cameras 
 852510       Transmission apparatus                                    0 
 852520       Transmission apparatus incorporating reception
              apparatus'                                                0 
 852530       Television cameras 
 852530       Civil type                                               30 
 852530       Special type                                              0 
 8526         Radar apparatus,  radio navigational aid apparatus
              and radio remote control apparatus                        0 
 852610       Radar apparatus                                           0 
 852610       Other 
 852691       Radio navigational aid apparatus                          0 
 852692       Radio remote control apparatus                            0 
 8527         Reception apparatus for radio-telephony,
              radio-telegraphy, or radio-broadcasting, whether
              or not combined in the same housing, with sound
              recording or reproducing apparatus or a clock 
 8527         Radio-broadcast receivers capable of operating
              without an extermal electric source of power,
              including  apparatus capable of  receiving also
              radio-telephony or radio-telegraphy 
 852711       Combined with sound recording or reproducing
              apparatus                                                20 
 852719       Other type                                               20 
 852719       Radio-broadcast receivers not capable of operating
              without an external source of power, of a kind used
              in motor vehicles, including apparatus capable of
              receiving also radio-telephony or radio-telegraphy 
 852729       Other type                                               20 
 852729       Other radio-broadcast receivers, including apparatus
              capable of receiving also radio-telephony or
              radio-telegraphy 
 852731       Combined with sound recording of reproducing
              apparatus                                                30 
 852732       Not combined with sound recording of reproducing
              apparatus, but combined with a clock                     30 
 852739       Other  '                                                 30 
 852790       Other apparatus                                          30 
 852790       SKD form heading No.8527                                 15 
 852790       CKD form of heading No.8527                               7 
 852790       IKD form of heading No.8527                               3 
 8528         Television receivers (including video monitor and
              video projectors), whether or not combined, in the
              same  housing  with radio-broadcast receivers or
              sound or video recording or reproducing apparatus 
 852810       Colour                                                   60 
 852810       In SKD form                                              40 
 852810       In CKD form                                              10 
 852810       In IKD form                                               5 
 852820       Black and white or other monochrome                      40 
 852820       In SKD form                                              30 
 852820       In CKD form                                               7 
 852820       In IKD form                                               3 
 852900       Parts, suitable for use solery or principally with
              the apparatus of heading No.8525 to 8528 
 85290010     Of heading No.8527 and 8528                              20 
 85290090     Of heading No.8525 to 8526                                0 
 8530         Electrical signalling, safety or tracffic control
              equipment  for railways, tramways, roads, inland
              water-ways, parking facilities,  port installation
              or airfield (excluding those of heading No.8608) 
 853010       Equipment for railways or tramways                        0 
 853080       Other equipment                                           0 
 853090       Parts                                                     0 
 8531         Electric sound or visual signalling apparatus
              (e.g. bell, sirens, indicator panels, burglar or
              fire alarms) other than those of heading No.8512
              or 8530 
 853110       Burglar or fire alarms and similar apparatus              0 
 853120       Indicator panels, incorporating liquid crytal
              devices (LCD) or light emiting diodes (LED)               0 
 853180       Other                                                     0 
 853190       Parts                                                     0 
 853200       Electrical capacitors, fixed, variable or
              adjustable (preset)                                       5 
 853300       Electrical resistors (including rheostats and
              potentiometer) ther than heating resistors                5 
 853400       Printed circuits                                          5 
 8535         Electrical apparatus for switching or protecting
              electrical of for making connections to or in
              electrical circuits (e.g. switches apparatus fuses,
              lightning arresters, voltage limiters; surge
              suppressors, switches, junction-boxes); for a
              voltage exceeding 1000 volts 

 853510       fuses                                                     0 
 853510       Automatic circuit breakers; 
 853521       for a voltage of less than 72,5kv                         0 
 853529       Other                                                     0 
 853530       Isolating switches and make-and-break switches            0 
 853540       Lightning arresters, voltage limiters and surge
              supperssors                                               0 
 853590       Other                                                     0 
 8536         Electrical apparatus for switching or protecting
              electrical circuits or for making connections to or
              in electrical circiuts (e.g switches, relays, fuses,
              lightning arresters, voltage limiters, surge
              suppressors, plugs, lamp-holders junction-boxes),
              for a voltage not exceeding 1,000 volts. 
 853610       fuses                                                    30 
 853620       Automatic circuit breakers                               30 
 853630       Other apparatus for protecting electrical circuits       30 
 853630       Relays 
 853641       for a voltage not exceeding 60 volts                     30 
 853649       Other                                                    30 
 853650       Other make-and-break switches                            30 
 853650       Lamp-holders, plugs and sockets 
 853661       Lamp-holders 
 85366110     for Compact lamps and Halozen lamps                       5 
 85366190     Other                                                    30 
 853669       Other                                                    30 
 853690       Other  apparatus                                         30 
 8537         Board, panels (including numerical control panels)
              consoles, desks, cabinets and other bases, equiped
              with two or  more apparatus of heading No.8535 or
              8536 for electric control or distrbution of
              electricity, including those incorporating
              instruments or apparatus of chapter 90 excluding
              switching apparatus of heading No.8517 
 853710       for a voltage exceeding 1,000 volts 
 853720       for a voltage exceeding 1,000 volts                       5 
 8538         Parts suitable for use solely or principally with
              apparatus of heading No.8535, 8536 or 8537                0 
 8539         Electric filament or discharge lamps, including
              sealed beam lamp units and ultra-violet or infra-red
              lamps; are lammps 
 853910       Sealed beam lamp units 
 853910       Other filament lamps, excluding ultra-violet or
              infrared red lamps                                        0 
 853921       Tungsten halogen lamp                                     0 
 853922       Other of apower not exceeding 200V and for a
              voltage exceeding 100V                                   40 
 853929       Other 
 85392910     Other discharge lamps, mercury sarc lamps, sodium
              lamps, iotduanaithllique lamps                            0 
 85392990     Other                                                     0 
 85392990     Discharge lammps other than ultra-violet lamps 
 853931       fluorescent, hot cathode                                 30 
 853931       Compact lamps                                             0 
 853939       Other                                                     0 
 853940       Ultra-violet amps infra-red lamps and arc lamps           0 
 853990       Parts                                                     0 
 8540         Thermionic, cold cathode or photo-cathode valves
              and tubes (e.g. vacumum or vapour or gas filled
              valves and tubes, mercury arc rectifying valves
              and tubes, cathode-ray tuves, television camera
              tubes) 
 8540         Colour                                                   10 
 854012       Black and white or other monochrome                      10 
 854020       Television camera tubes, image convertars and
              intensifers; other photocathode tubes                    10 
 854030       Other cathode-ray tubes                                   0 
 854030       Microwave tubes (e.g. Manhetron, klystrons,
              travelling wave tubes cacsxinotrons excluding
              grid-controlled tubes 
 854041       Magnetrons                                                0 
 854042       Klystrous                                                 0 
 854049       Other                                                     0 
 854049       Other valves and tubes 
 854081       Receiver or amplifler valves and tubes                    0 
 854089       Other                                                     0 
 854089       Part 
 854091       Of cathode-ray tubes                                      0 
 854099       Other                                                     0 
 8541         Dlotes tranelstore and similar semi-conductor
              deviceo, photosensitive semi-conductor divices,
              including photoelectric dells, whether or not
              assembled in module or made up in to panels,
              light emitting dlodes, mounted plezo-electronic
              crystals 
 854110       Dlodes, excluding phototsentive or lightemiting
              diodes                                                   10 
 854110       Transistors, other than photosensitive transistors 
 854121       Transistors with a dissipation rats of less than
              1 Watt                                                   10 
 854129       Other                                                    10 
 854130       Thyristors, diacs and triacs, other than
              photosensitive devices                                    0 
 854140       Photosensitive  semi-conductor devieces, including
              photovotaic cells, whether or not assembled in
              modules  or made up into panels, light emitting
              diodes                                                    0 
 854150       Other  semicondutor devices                               0 
 854160       Mounted piezo-electric crystals                           0 
 854190       Parts                                                     0 
 854200       Electric integrated circuits and micro assemblies         1 
 8543         Electrical machines and apparatus, having individual
              functions, not specified or included in this chapter  
 854310       Particle accelerators                                     0 
 854320       Signal generators                                         0 
 854330       Machines and apparatus for electroplating,
              electyrolysis or electrephoresis                          0 
 854380       Other machines and apparatus                              0 
 854390       Parts                                                     0 
 854400       Insulated (including anamelled or anodised) wire
              and-cable (including co-axial cable) and insulated
              electric condutors, whether or not fitted with
              conductors; optical fible cables, made up of
              individally sheathed fibres, whether or not
              assembled with electric conductors or fitted with
              connectors 
 854410       Winding wire of copper or other material                  5 
 854420       Co-axial cable and other co-axial electric
              conductors                                                5 
 85442010     Electric cable for arc not exceeding 100 mm2              5 
 85442020     Electric coaxial cable having power handling
              capacity not exceeding 15KV                               5 
 85442090     Other                                                     1 
 8545         Carbon electrodes, carbon brushes, lamp carbons,
              battery carbons and other carbon with or without
              metal, of a kind used for electrical purposes 
 8545         Electrodes 
 854511       Of a  kind used for furnaces                              0 
 854519       Other                                                     5 
 854520       Brushes                                                   5 
 854590       Other                                                     5 
 8546         Electrical insulators of any materials 
 854610       Of glass                                                  1 
 854620       Of ceramics                                               1 
 854690       Of otner materials                                        1 
 8547         Insulting fittings for electrical machines,
              appliances, or equipment, being fittings wholly of
              insulating  material apart  from any minor
              components of metal (e.g. sockets, threaded sockets)
              incorporated during moulding for assembly excluding