Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

Miscellaneous manufactured articles

Notes.

1. This Chapter does not cover:

(a) Pencils for cosmetic use (Chapter 33);

(b) Articles of Chapter 66 (for example, parts of umbrellas or walking sticks);

(c) Imitation jewellery (heading 71.17);

(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; however, handles or other parts of carving or moulding material, presented separately, fall in heading 96.01 or 96.02;

(f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));

(g) Articles of Chapter 91 (for example, watch cases or clock cases);

(h) Musical instruments or parts or accessories thereof (Chapter 92);

(ij) Articles of Chapter 93 (arms and parts thereof);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l) Articles of Chapter 95 (toys, games, sports requisites); or

(m) Works of art, collectors' pieces or antiques (Chapter 97).

2. In heading 96.02 the expression "vegetable or mineral carving material" means:

(a) Hard seeds, pips, hulls and nuts and similar vegetable materials used for carving (for example, corozo and dom nuts);

(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

3. In heading 96.03 the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which need only such further minor processing as trimming to shape at the tip, to make them ready for such incorporation.

4. Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in this Chapter whether or not they incorporate, in whole or in part, precious metal or metal clad with precious metal, natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

Chapter 96 — Miscellaneous manufactured articles

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Commodity codeDescription of goodsDuty rate (%)
96.01Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
9601.10- Worked ivory and articles of ivory:
9601.10.10- - Cigar or cigarette cases, tobacco jars; ornamental articles25
9601.10.90- - Other25
9601.90- Other:
- - Worked mother-of-pearl or tortoise-shell and articles of the foregoing:
9601.90.11- - - Cigar or cigarette cases, tobacco jars; ornamental articles25
9601.90.12- - - Pearl nucleus25
9601.90.19- - - Other25
- - Worked capiz shells and articles of the foregoing:
9601.90.21- - - Ornamental articles25
9601.90.29- - - Other25
- - Other:
9601.90.91- - - Cigar or cigarette cases, tobacco jars; ornamental articles25
9601.90.99- - - Other25
96.02Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin
9602.00.10- Gelatin capsules for pharmaceutical products10
9602.00.20- Cigar or cigarette cases, tobacco jars; ornamental articles20
9602.00.90- Other20
96.03Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
9603.10- Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles:
9603.10.10- - Brushes25
9603.10.20- - Brooms25
- Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances:
9603.21.00- - Tooth brushes, including dental-plate brushes25
9603.29.00- - Other25
9603.30.00- Artists’ brushes, writing brushes and similar brushes for the application of cosmetics25
9603.40.00- Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers25
9603.50.00- Other brushes constituting parts of machines, appliances or vehicles25
9603.90- Other:
9603.90.10- - Prepared knots and tufts for broom or brush making25
9603.90.20- - Hand-operated mechanical floor sweepers, not motorised25
9603.90.40- - Other brushes25
9603.90.90- - Other25
96.04Hand sieves and hand riddles
9604.00.10- Of metal25
9604.00.90- Other25
9605.00.00Travel sets for personal toilet, sewing or shoe or clothes cleaning25
96.06Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
9606.10- Press-fasteners, snap-fasteners and press-studs and parts therefor:
9606.10.10- - Of plastics25
9606.10.90- - Other25
- Buttons:
9606.21.00- - Of plastics, not covered with textile material25
9606.22.00- - Of base metal, not covered with textile material25
9606.29.00- - Other25
9606.30- Button moulds and other parts of buttons; button blanks:
9606.30.10- - Of plastics25
9606.30.90- - Other25
96.07Slide fasteners and parts thereof
- Slide fasteners:
9607.11.00- - Fitted with chain scoops of base metal20
9607.19.00- - Other20
9607.20.00- Parts15
96.08Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09
9608.10- Ball point pens:
9608.10.10- - Having a body mainly of plastics25
9608.10.90- - Other25
9608.20.00- Felt tipped and other porous-tipped pens and markers25
9608.30- Fountain pens, stylograph pens and other pens:
9608.30.20- - Fountain pens25
9608.30.90- - Other25
9608.40.00- Propelling or sliding pencils25
9608.50.00- Sets of articles from two or more of the foregoing subheadings25
9608.60- Refills for ball point pens, comprising the ball point and ink-reservoir:
9608.60.10- - Of plastics10
9608.60.90- - Other10
- Other:
9608.91- - Pen nibs and nib points:
9608.91.10- - - Of gold or gold-plated10
9608.91.90- - - Other10
9608.99- - Other:
9608.99.10- - - Duplicating stylos25
- - - Other:
9608.99.91- - - - Parts of ball point pens, of plastics25
9608.99.99- - - - Other25
96.09Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks
9609.10- Pencils and crayons, with leads encased in a sheath:
9609.10.10- - Black pencils25
9609.10.90- - Other25
9609.20.00- Pencil leads, black or coloured25
9609.90- Other:
9609.90.10- - Slate pencils for school slates25
9609.90.30- - Pencils and crayons other than those of subheading 9609.1025
- - Other:
9609.90.91- - - Writing or drawing chalks25
9609.90.99- - - Other25
96.10Slates and boards, with writing or drawing surfaces, whether or not framed
9610.00.10- School slates25
9610.00.90- Other25
9611.00.00Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks25
96.12Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
9612.10- Ribbons:
9612.10.10- - Of textile fabric10
9612.10.90- - Other10
9612.20.00- Ink-pads5
96.13Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
9613.10- Pocket lighters, gas fuelled, non-refillable:
9613.10.10- - Of plastics25
9613.10.90- - Other25
9613.20- Pocket lighters, gas fuelled, refillable:
9613.20.10- - Of plastics25
9613.20.90- - Other25
9613.80- Other lighters:
9613.80.10- - Piezo-electric lighters for stoves and ranges25
9613.80.20- - Cigarette lighters or table lighters, of plastics25
9613.80.30- - Cigarette lighters or table lighters, other than of plastics25
9613.80.90- - Other25
9613.90- Parts:
9613.90.10- - Refillable cartridges or other receptacles, which constitute parts of mechanical lighters, containing liquid fuel or liquefied gases25
9613.90.90- - Other25
96.14Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
9614.00.10- Roughly shaped blocks of wood or root for the manufacture of pipes25
9614.00.90- Other25
96.15Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof
- Combs, hair-slides and the like:
9615.11- - Of hard rubber or plastics:
9615.11.20- - - Of hard rubber20
9615.11.30- - - Of plastics20
9615.19.00- - Other20
9615.90- Other:
- - Decorative hair pins:
9615.90.11- - - Of aluminium20
9615.90.12- - - Of iron or steel20
9615.90.13- - - Of plastics20
9615.90.19- - - Other20
- - Parts:
9615.90.21- - - Of plastics20
9615.90.22- - - Of iron or steel20
9615.90.23- - - Of aluminium20
9615.90.29- - - Other20
- - Other:
9615.90.91- - - Of aluminium20
9615.90.92- - - Of iron or steel20
9615.90.93- - - Of plastics20
9615.90.99- - - Other20
96.16Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
9616.10- Scent sprays and similar toilet sprays, and mounts and heads therefor:
9616.10.10- - Scent sprays and similar toilet sprays25
9616.10.20- - Mounts and heads10
9616.20.00- Powder-puffs and pads for the application of cosmetics or toilet preparations25
96.17Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners
9617.00.10- Vacuum flasks and other vacuum vessels, complete30
9617.00.20- Parts thereof, other than glass inners25
9618.00.00Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing25
96.19Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material
- Disposable articles:
9619.00.11- - With an absorbent core of wadding of textile materials5
9619.00.12- - Sanitary towels and tampons of paper, paper pulp, cellulose wadding or webs of cellulose fibres15
9619.00.13- - Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres15
9619.00.14- - Other, of paper, paper pulp, cellulose wadding or webs of cellulose fibres15
9619.00.19- - Other15
- Other:
9619.00.92- - Sanitary towels (pads)20
9619.00.93- - Other, knitted or crocheted20
9619.00.99- - Other20
96.20Monopods, bipods, tripods and similar articles
9620.00.10- Of plastics0
9620.00.20- Of carbon and graphite0
9620.00.30- Of iron and steel0
9620.00.40- Of aluminium0
9620.00.50- Of wood0
9620.00.90- Other0

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.