Sections

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

3401: Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
3401.11
For toilet use (including medicated products):
3401.11.10.00
Castile soap
Free15%kg
3401.11.50.00
Other
Free4.4¢/kg + 30%kg
3401.19.00.00
Other
Free4.4¢/kg + 15%kg
3401.20.00.00
Soap in other forms
Free4.4¢/kg + 30%kg
3401.30
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap:
3401.30.10.00
Containing any aromatic or modified aromatic surface-active agent
4%15.4¢/kg + 53.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG)kg
3401.30.50.00
Other
Free25%kg
Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
Code
3401.11
Description
For toilet use (including medicated products):
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Castile soap
General Rate
Free
Column 2 Rate
15%
Special Rate
Units of Quantity
kg
Description
Other
General Rate
Free
Column 2 Rate
4.4¢/kg + 30%
Special Rate
Units of Quantity
kg
Description
Other
General Rate
Free
Column 2 Rate
4.4¢/kg + 15%
Special Rate
Units of Quantity
kg
Description
Soap in other forms
General Rate
Free
Column 2 Rate
4.4¢/kg + 30%
Special Rate
Units of Quantity
kg
Code
3401.30
Description
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Containing any aromatic or modified aromatic surface-active agent
General Rate
4%
Column 2 Rate
15.4¢/kg + 53.5%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Description
Other
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg

3402: Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
Anionic organic surface-active agents, whether or not put up for retail sale:
3402.31
Linear alkylbenzene sulfonic acids and their salts:
3402.31.10.00
Aromatic or modified aromatic
6.5%15.4¢/kg + 52.5%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.31.90.00
Other
3.7%25%Free (A, AU, BH, CL,CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.39
Other:
3402.39.10.00
Aromatic or modified aromatic
4%15.4¢/kg + 53.5%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.39.90
Other
3.7%25%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
3402.39.90.10
Salts of sulfated alcohols
3.7%25%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.39.90.20
Salts of sulfated polyethers
3.7%25%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.39.90.50
Other
3.7%25%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
Other organic surface-active agents, whether or not put up for retail sale:
3402.41
Cationic:
3402.41.10.00
Aromatic or modified aromatic
4%15.4¢/kg + 53.5%Free (A, AU, BH, CL, CO, D,E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.41.90.00
Other
4%16.5¢/kg + 30%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.42
Non-ionic:
3402.42.10.00
Aromatic or modified aromatic
4%15.4¢/kg + 53.5%Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)kg
Other:
3402.42.20
Fatty substances of animal, vegetable or microbial origin
4%16.5¢/kg + 30%Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)
3402.42.20.10
Polyethers
4%16.5¢/kg + 30%Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)kg
3402.42.20.20
Esters and ether-esters of polyhydric alcohols
4%16.5¢/kg + 30%Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)kg
3402.42.20.50
Other
4%16.5¢/kg + 30%Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)kg
3402.42.90.00
Other
3.7%25%Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)kg
3402.49
Other:
3402.49.10.00
Aromatic or modified aromatic
4%15.4¢/kg + 53.5%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.49.90.00
Other
3.7%25%Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)kg
3402.50
Preparations put up for retail sale:
3402.50.11.00
Containing any aromatic or modified aromatic surface-active agent
4%15.4¢/kg + 53.5%Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)kg
3402.50.51.00
Other
Free25%kg
3402.90
Other:
3402.90.10.00
Synthetic detergents
3.8%15.4¢/kg + 53.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Other:
3402.90.30.00
Containing any aromatic or modified aromatic surface-active agent
4%15.4¢/kg + 44.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3402.90.50
Other
3.7%25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)
3402.90.50.10
Washing preparations
3.7%25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)kg
3402.90.50.30
Cleaning preparations
3.7%25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)kg
3402.90.50.50
Other
3.7%25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)kg
Anionic organic surface-active agents, whether or not put up for retail sale:
Code
3402.31
Description
Linear alkylbenzene sulfonic acids and their salts:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Aromatic or modified aromatic
General Rate
6.5%
Column 2 Rate
15.4¢/kg + 52.5%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Other
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A, AU, BH, CL,CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Code
3402.39
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Aromatic or modified aromatic
General Rate
4%
Column 2 Rate
15.4¢/kg + 53.5%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Code
3402.39.90
Description
Other
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
Description
Salts of sulfated alcohols
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Salts of sulfated polyethers
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Other
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Other organic surface-active agents, whether or not put up for retail sale:
Code
3402.41
Description
Cationic:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Aromatic or modified aromatic
General Rate
4%
Column 2 Rate
15.4¢/kg + 53.5%
Special Rate
Free (A, AU, BH, CL, CO, D,E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Other
General Rate
4%
Column 2 Rate
16.5¢/kg + 30%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Code
3402.42
Description
Non-ionic:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Aromatic or modified aromatic
General Rate
4%
Column 2 Rate
15.4¢/kg + 53.5%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Other:
Code
3402.42.20
Description
Fatty substances of animal, vegetable or microbial origin
General Rate
4%
Column 2 Rate
16.5¢/kg + 30%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
Description
Polyethers
General Rate
4%
Column 2 Rate
16.5¢/kg + 30%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Esters and ether-esters of polyhydric alcohols
General Rate
4%
Column 2 Rate
16.5¢/kg + 30%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Other
General Rate
4%
Column 2 Rate
16.5¢/kg + 30%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Other
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Code
3402.49
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Aromatic or modified aromatic
General Rate
4%
Column 2 Rate
15.4¢/kg + 53.5%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Other
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Code
3402.50
Description
Preparations put up for retail sale:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Containing any aromatic or modified aromatic surface-active agent
General Rate
4%
Column 2 Rate
15.4¢/kg + 53.5%
Special Rate
Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)
Units of Quantity
kg
Description
Other
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Code
3402.90
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Synthetic detergents
General Rate
3.8%
Column 2 Rate
15.4¢/kg + 53.5%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Other:
Description
Containing any aromatic or modified aromatic surface-active agent
General Rate
4%
Column 2 Rate
15.4¢/kg + 44.5%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
3402.90.50
Description
Other
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Description
Washing preparations
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Description
Cleaning preparations
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Description
Other
General Rate
3.7%
Column 2 Rate
25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,L,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg

3403: Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anticorrosion preparations and mold release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 percent or more by weight of petroleum oils or oils obtained from bituminous minerals:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
Containing petroleum oils or oils obtained from bituminous minerals:
3403.11
Preparations for the treatment of textile materials, leather, furskins or other materials:
Preparations for the treatment of textile materials:
3403.11.20.00
Containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals
0.2%0.4%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA,OM,P, PA,PE,S,SG)liters
3403.11.40.00
Other
6.1%15.4¢/kg + 49.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3403.11.50.00
Other
1.4%25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3403.19
Other:
3403.19.10.00
Containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals
0.2%0.4%Free (A+,AU,BH,CL,CO,D,E,IL, JO, JP, KR,MA,OM,P, PA,PE,S,SG)liters
3403.19.50.00
Other
5.8%20%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.9%(JP)kg
Other:
3403.91
Preparations for the treatment of textile materials, leather, furskins or other materials:
3403.91.10.00
Preparations for the treatment of textile materials
6%25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3%(JP)kg
3403.91.50.00
Other
6.5%30%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3.25% (JP)kg
3403.99.00.00
Other
6.5%30%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3.25% (JP)kg
Containing petroleum oils or oils obtained from bituminous minerals:
Code
3403.11
Description
Preparations for the treatment of textile materials, leather, furskins or other materials:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Preparations for the treatment of textile materials:
Description
Containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals
General Rate
0.2%
Column 2 Rate
0.4%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA,OM,P, PA,PE,S,SG)
Units of Quantity
liters
Description
Other
General Rate
6.1%
Column 2 Rate
15.4¢/kg + 49.5%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Description
Other
General Rate
1.4%
Column 2 Rate
25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
3403.19
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals
General Rate
0.2%
Column 2 Rate
0.4%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL, JO, JP, KR,MA,OM,P, PA,PE,S,SG)
Units of Quantity
liters
Description
Other
General Rate
5.8%
Column 2 Rate
20%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.9%(JP)
Units of Quantity
kg
Other:
Code
3403.91
Description
Preparations for the treatment of textile materials, leather, furskins or other materials:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Preparations for the treatment of textile materials
General Rate
6%
Column 2 Rate
25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3%(JP)
Units of Quantity
kg
Description
Other
General Rate
6.5%
Column 2 Rate
30%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3.25% (JP)
Units of Quantity
kg
Description
Other
General Rate
6.5%
Column 2 Rate
30%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3.25% (JP)
Units of Quantity
kg

3404: Artificial waxes and prepared waxes:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
3404.20.00.00
Of poly(oxyethylene) (polyethylene glycol)
Free54.5%kg
3404.90
Other:
3404.90.10.00
Containing bleached beeswax
Free30%kg
3404.90.51
Other
FreeFree
3404.90.51.10
Of chemically modified lignite
FreeFreekg
3404.90.51.50
Other
FreeFreekg
Description
Of poly(oxyethylene) (polyethylene glycol)
General Rate
Free
Column 2 Rate
54.5%
Special Rate
Units of Quantity
kg
Code
3404.90
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Description
Containing bleached beeswax
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
kg
Code
3404.90.51
Description
Other
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
Description
Of chemically modified lignite
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Description
Other
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg

3405: Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
3405.10.00.00
Polishes, creams and similar preparations for footwear or leather
Free25%kg
3405.20.00.00
Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork
Free25%kg
3405.30.00.00
Polishes and similar preparations for coachwork, other than metal polishes
Free25%kg
3405.40.00.00
Scouring pastes and powders and other scouring preparations
Free4.4¢/kg + 15%kg
3405.90.00.00
Other
Free25%kg
Description
Polishes, creams and similar preparations for footwear or leather
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Description
Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Description
Polishes and similar preparations for coachwork, other than metal polishes
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Description
Scouring pastes and powders and other scouring preparations
General Rate
Free
Column 2 Rate
4.4¢/kg + 15%
Special Rate
Units of Quantity
kg
Description
Other
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg

3406.00.00.00: Candles, tapers and the like

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
3406.00.00.00
Candles, tapers and the like
Free27.5%kg
Description
Candles, tapers and the like
General Rate
Free
Column 2 Rate
27.5%
Special Rate
Units of Quantity
kg

3407: Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate):

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
3407.00.20.00
Modeling pastes, including those put up for children's amusement
Free40%kg
3407.00.40.00
Other
Free40%kg
Description
Modeling pastes, including those put up for children's amusement
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
kg
Description
Other
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
kg