CHAPTER 76

 Notes.

1.-In this Chapter the following expressions have the meanings hereby assigned to them :

(a) Bars and rods

    Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their
     whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
     convex polygons (including " flattened circles " and " modified rectangles ", of which two opposite sides are
     convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular
     (including square), triangular or polygonal cross-section may have corners rounded along their whole length.
     The thickness of such products which have a rectangular (including " modified rectangular ") cross-section
     exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and
     dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-
     scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles
    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their
     whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil,
     tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been
     subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they
     have not thereby assumed the character of articles or products of other headings.

(c) Wire
    Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole
     length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex
     polygons (including " flattened circles " and " modified rectangles ", of which two opposite sides are convex
     arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including
     square), triangular or polygonal cross-section may have corners rounded along their whole length. The
     thickness of such products which have a rectangular (including " modified rectangular ") cross-section
     exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil
    Flat-surfaced products (other than the unwrought products of heading 76.01), coiled or not, of solid
     rectangular (other than square) cross-section with or without rounded corners (including " modified
     rectangles " of which two opposite sides are convex arcs, the other two sides being straight, of equal length
     and parallel) of a uniform thickness, which are :

   -  of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

   -  of a shape other than rectangular or square, of any size, provided that they do not assume the character of
        articles or products of other headings.

    Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example,
     grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
     corrugated, polished or coated, provided that they do not thereby assume the character of articles or products
     of other headings.

(e) Tubes and pipes
    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their
     whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
     convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square),
     equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their
     whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are
     concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be
     polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or
     rings.


Subheading Notes.



 1.-In this Chapter the following expressions have the meanings hereby assigned to them :

(a) Aluminium, not alloyed

    Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other
     element does not exceed the limit specified in the following table :


TABLE - Other elements


Element                             Limiting content % by weight      

Fe + Si (iron plus silicon)         1                                  
Other elements(1), each              0.1(2)                            

(1)Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
(2)Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %,
 provided that neither the chromium nor manganese content exceeds 0.05 %.


(b) Aluminium alloys
    Metallic substances in which aluminium predominates by weight over each of the other elements, provided
     that :

   (i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater
        than the limit specified in the foregoing table; or
   (ii)the total content by weight of such other elements exceeds 1 %.
2.-Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91 the term " wire "
  applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional
  dimension exceeds 6 mm.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

76.01

Unwrought aluminium

7601.1000.00

., not alloyed

0

5

7601.2000.00

. alloys

0

5

76.02

Aluminium waste and scrap

7602.0000.00

.

0

5

76.03

Aluminium powder and flakes

7603.1000.00

Aluminium Powders of nonlamellar structure

5

5

30

7603.2000.00

Aluminium Powders of lamellar structure; flakes

5

5

76.04

Aluminium bars, rods and profiles

7604.1000.00

bars, rods and profile Of aluminium, not alloyed

10

5

7604.2100.00

Hollow profiles Of aluminium alloys :

10

5

25

7604.2900.00

Other aluminium alloys not specified

10

5

25

76.05

Aluminium wire

7605.1100.00

Aluminium wire not alloyed Of which the maximum crosssectional
dimension exceeds 7 mm

5

5

7605.1900.00

Aluminium wire not alloyed, not specified

10

5

7605.2100.00

Aluminium wire, alloyed Of which the maximum crosssectional dimension
exceeds 7 mm

10

5

7605.2900.00

.

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

76.06

Aluminium plates, sheets and strip, >0.2mm thick

7606.1110.00

.. thickness> 0.2 mm, rectangular/square Corrugated

20

5

15

7606.1190.00

.. Thick..> 0.2 mm, rectangular/square,not corrugated

5

5

7606.1210.00

.. thickness> 0.2 mm, rectang/square Corrugated

20

5

15

7606.1290.00

.. thickness> 0.2 mm, rectang/square,not corrugated

5

5

7606.9110.00

.. thickness> 0.2 mm, rectang/square Corrugated

20

5

15

7606.9191.00

., > 0.2 mm, rect/sq, Painted, coated or varnished

5

5

30

7606.9199.00

Other

5

5

7606.9210.00

., > 0.2 mm, rect/sq, Corrugated

20

5

15

7606.9291.00

., > 0.2 mm, rect/sq, Painted, coated or varnished

5

5

30

7606.9299.00

., > 0.2 mm, rect/sq, Plain not coated/painted

5

5

30

76.07

Aluminium foil, (incl. backed) =<0.2mm thick without backing

7607.1100.00

Aluminium foil, not backed, Rolled but not further worked

10

5

7607.1910.00

Aluminium foil, not backed, Rolled, Printed

10

5

7607.1990.00

Other Aluminium foil non backed Not specified or included in this
subheading

10

5

7607.2010.00

Aluminium foil backed, Rolled but not further worked Printed

5

5

7607.2090.00

Other Aluminium foil backed Not specified or included in this subheading

10

5

76.08

Aluminium tubes and pipes

7608.1000.00

. Of aluminium, not alloyed

20

5

7608.2000.00

. Of aluminium alloys

20

5

76.09

Aluminium tube or pipe fittings

7609.0000.00

.

20

5

76.10

Aluminium structures and parts of structures; plates, rods... therefor

7610.1000.00

Doors, windows and their frames and thresholds for doors

20

5

7610.9000.00

.06)

20

5

76.11

Aluminium reservoirs, tanks, etc, (excl. for gas) >=300 l

7611.0000.00

..and similar cont, capacity exceeding 300 l, not fitted

20

5

76.12

Aluminium casks, drums, cans, etc, (excl. for gas) <300 l

7612.1000.00

Aluminium Collapsible tubular containers

5

5

7612.9010.00

Aluminium Cans

10

5

20

7612.9090.00

.

20

5

76.13

Aluminium containers for compressed or liquefied gas

7613.0000.00

.

20

5

76.14

Stranded wire, cables... of aluminium, not electrically insulated

7614.1000.00

Stranded wire, cables, plaited bands and the like, of aluminium With steel
core

20

5

7614.9010.00

Aluminium neutral conductors with lead waterproof casing

10

5

7614.9090.00

.

20

5

76.15

Table, kitchen, household and sanitary articles... of aluminium

7615.1010.00

.

20

5

7615.1090.00

.

20

5

7615.2000.00

.

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

76.16

Other articles of aluminium

7616.1000.00

.05), screws, ... and similar articles of alluminium

20

5

7616.9100.00

Cloth, grill, netting and fencing, of aluminium wire

20

5

7616.9910.00

Accessories for the transmission of electrical energy of alluminium

20

5

7616.9990.00

Other article of aluminium NES

20

5