04
Fuels; mineral oils and greases for industrial purposes [not
for fuel]; non-mineral oils and greases for industrial
purposes [not for fuel]; engine oils; chain oils;
lubricating oils [industrial lubricants]; lubricating
grease; industrial greases; waxes [raw material]; liquid
fuels; gaseous fuels; solid fuels; mixed gasoline; gasoline;
solid lubricants
06
Loading and unloading pallets of metal; turn-tables for load
handling; traversers for load handling; artificial fish
reefs of metal; prefabricated sectional poultry houses of
metal; paint spraying booths of metal; metal moulds for
forming cement products; railway points; road signs of metal
[not luminous nor mechanical]; beacons of metal
[non-luminous]; liquid storage tanks or reservoirs of metal;
industrial water storage tanks of metal; liquefied gas
storage tanks of metal; gas storage tanks of metal; internal
floating lids of aluminium for use with gas or liquefied gas
storage tanks of metal; pulleys of metal, not machine
elements; springs of metal, not machine elements; valves of
metal, not machine elements; metal junctions for pipes;
metal flanges; machine keys; cotter pins; nails; cut nails;
wedges and pegs of metal; tacks of metal; screws; bolts of
metal; nuts of metal; washers of metal; rivets; washers of
metal; stud screws with external threading of metal; plugs
of metal; anvils; swage blocks; water tanks of metal for
household purposes; steps [ladders] of metal; portable
buildings of metal
07
Metalworking machines and tools; power-driven hand-held
tools; mining machines and apparatus; construction machines
and apparatus; loading-unloading machines and apparatus;
industrial fishing machines; chemical processing machines
and apparatus; textile machines and apparatus; food or
beverage processing machines and apparatus; lumbering,
woodworking, or veneer or plywood making machines and
apparatus; pulp making, papermaking or paper-working
machines and apparatus; printing or bookbinding machines and
apparatus; sewing machines; plowing machines and implements,
other than hand-held tools; cultivating machines and
implements; harvesting machines and implements; plant fiber
processing machines and implements for agricultural
purposes; fodder presses; fodder cutting machines [feed
cutters]; fodder mixing machines [feed mixers]; cake-fodder
crushing machines [feed mills]; milk filtering machines;
milking machines; chick brooders; incubators for eggs;
sericultural machines and implements; shoe making machines;
leather tanning machines; tobacco processing machines;
glassware manufacturing machines and apparatus; painting
machines and apparatus; packaging or wrapping machines and
apparatus; power-operated potters' wheels; plastic
processing machines and apparatus; semiconductor
manufacturing machines and systems; machines and apparatus
for manufacturing rubber goods; stone working machines and
apparatus; non-electric prime movers, not for land vehicles,
other than water mills and wind mills; parts for
non-electric prime movers for land vehicles; water mills;
wind mills; pneumatic or hydraulic machines and instruments;
adhesive tape dispensing machines; automatic stamping
machines; washing machines for industrial purposes
[laundry]; repairing or fixing machines and apparatus;
mechanical parking systems; vehicle washing installations;
stirring and mixing machines for industrial purposes; food
peeling machines for commercial use; dishwashers for
industrial purposes; food cutting, chopping and slicing
machines for commercial use; electric wax-polishing machines
for industrial purposes; vacuum cleaners for industrial
purposes; lawnmowers; curtain drawing devices electrically
operated; waste compacting machines and apparatus; waste
crushing machines; shafts, axles, spindles, bearings,
couplings or connectors, machine elements other than land
vehicles; power transmissions and gearing, machine elements
not for land vehicles; shock absorbers, machine elements not
for land vehicles; springs, machine elements not for land
vehicles; brakes, machine elements not for land vehicles;
valves, machine elements not for land vehicles; soil
improving machines containing soil agitation function;
transplanting machines and implements; cultivators
[machines], other than hand-held tools; hedge trimmers,
spraying machines, spreading machines, mowing machines, lawn
mowers and other agricultural and forestry machines;
agricultural machines and agricultural implements, other
than hand-operated; rice polishing machines; chain saws;
power sprayers for disinfecting, insecticides and deodorants
[not for agricultural purposes]; generators not for land
vehicles; pile drivers; lifting apparatus used upon being
attached to vehicles; lifting apparatus used upon being
attached to fire engines; vacuum cleaners; snow ploughs;
electric arc welding machines; electric metal cutting
machines (by arc, gas or plasma); electric welding apparatus
[for metalworking]; vending machines; electric door openers;
fuel dispensing machines for service stations
08
Braiders [hand-held ones only]; hoes [hand-held]; digging
forks [spading forks]; lawn rakes [hand-held ones only];
lasts for shoe-making [hand-held ones only]; electric razors
and electric hair clippers; bladed or pointed hand tools and
swords; hand tools, hand operated, other than bladed or
pointed hand tools; scissors; planes; saws [hand-operated];
knives; hammers [hand tools]; spanners [hand tools];
screwdrivers, non-electric; wrenches [hand tools]; egg
slicers, non-electric; non-electric planes for flaking dried
bonito blocks [Katsuo-bushi planes]; can openers,
non-electric; spoons; cheese slicers, non-electric; pizza
cutters, non-electric; forks [cutlery]; flat irons
[non-electric]; dressmakers' chalk sharpeners; fire pans for
carrying live charcoal [Juno]; fireplace bellows
[hand-tools]; fire tongs; bludgeons; insecticide sprayers
[hand-held ones only]; shaving cases; pedicure sets; eyelash
curlers; manicure sets; palette knives; carpenters' inkpots
and their accessories; razor strops [leather strops];
sharpening steels; whetstones [sharpening stones]; electric
flat irons
09
Ozonisers [ozonators]; electrolysers [electrolytic cells];
egg-candlers; cash registers; coin counting or sorting
machines; job recording devices; photo-copying machines;
calculating machines, hand-operated; mathematical
instruments; time and date stamping machines; time clocks
[time recording devices]; punched card office machines;
voting machines; billing machines; postage stamp checking
apparatus; mechanisms for coin-operated car parking gates;
life saving apparatus and equipment; fire extinguishers;
fireplugs; fire hose nozzles; sprinkler systems for fire
protection; fire alarms; gas alarms; anti-theft warning
apparatus; protective helmets; railway signal apparatus,
luminous or mechanical; vehicle breakdown warning triangles;
luminous or mechanical road signs; simulators for the
steering and control of vehicles; sports training
simulators; laboratory apparatus and instruments;
photographic machines and apparatus; cinematographic
machines and apparatus; optical machines and apparatus;
measuring or testing machines and instruments; laser level
measuring apparatus; power distribution or control machines
and apparatus; rotary converters; phase modifiers; batteries
and cells; electric or magnetic meters and testers; electric
wires and cables; electric buzzers; telecommunication
machines and apparatus; electronic machines, apparatus and
their parts; magnetic cores; resistance wires; electrodes,
other than welding electrodes or medical electrodes; fire
boats; satellites for scientific purposes; fire engines;
gloves for protection against accidents; dust masks; gas
masks; welding masks; fireproof garments; spectacles
[eyeglasses and goggles]; electronic circuits and CD-ROMs
recorded with programs for hand-held games with liquid
crystal displays; phonograph records; metronomes; electronic
circuits and CD-ROMs recorded with automatic performance
programs for electronic musical instruments; slide-rules;
exposed cinematographic films; exposed slide films; slide
film mounts; recorded video discs and video tapes;
electronic publications; cell phone battery chargers;
battery chargers for motor vehicles; electric batteries and
battery chargers for lawn mowers and gardening tools; power
adapters for battery chargers; battery chargers for power
tools; automatic fire extinguishing apparatus; protective
goggles; protective face shields other than goggles;
accumulators [batteries]; battery chargers; power
distribution or control machines and apparatus; fire pumps;
loudspeakers; radios; television apparatus; wall scanners;
laser distance meters
11
Drying apparatus [for chemical processing]; recuperators
[for chemical processing]; steamers [for chemical
processing]; evaporators [for chemical processing];
distillers [for chemical processing]; heat exchangers [for
chemical processing]; milk sterilizers; industrial furnaces;
nuclear reactors [atomic piles]; forage drying apparatus;
boilers, other than parts of non- electric prime movers or
engines; air-conditioning apparatus [for industrial
purposes]; freezing machines and apparatus; laundry dryers,
electric, for industrial purposes; cooking apparatus and
installations for commercial use; dish drying machines for
commercial use; waste water treatment tanks for industrial
purposes; septic tanks for industrial purposes; garbage
incinerators for industrial purposes; solar water heaters;
water purifying apparatus; tap water faucets; level
controlling valves for tanks; pipe line cocks; electric
lamps and other lighting apparatus; light projectors;
deodorizing apparatus, not for personal use; negative ion
generation type air purifiers; cool boxes, electric;
household electrothermic appliances; coffee machines,
electric; blankets, electric, not for medical purposes;
electric fans; refrigerators; microwave ovens [cooking
apparatus]; thermo-pots, electric
12
Ropeways for cargo or freight handling; tipping apparatus,
parts of railway freight cars; pusher cars for mining;
puller cars for mining; traction engine; non-electric prime
movers for land vehicles [not including "their parts"];
parachutes; anti-theft alarms for vehicles; shafts, axles,
spindles, bearings, couplings or connectors, machine
elements for land vehicles; power transmissions and gearing,
machine elements for land vehicles; shock absorbers and
springs, machine elements for land vehicles; brakes, machine
elements for land vehicles; cigar lighters for automobiles;
transport vehicles for used in the field of agriculture and
forestry; two-wheeled motor vehicles, bicycles and their
parts and fittings; electric bicycles and their parts and
fittings; trolleys; bicycle trailers [Riyakah]; electric
cargo carrier; rickshaws; sleighs and sleds [vehicles];
carts; horse drawn carriages; AC motors or DC motors for
land vehicles, not including their parts; wheelchairs; baby
carriage [prams]; traction engine; pumps for inflating
bicycle tires
18
Suitcases; carry-on bags; trunks; boston bags; rucksacks;
shopping bags; key cases; wallets; commutation-ticket
holders; business card cases; bags; pouches; umbrellas and
their parts; beach umbrellas [beach parasols]; vanity cases,
not fitted; handbag frames; purse frames; attache cases
20
Loading pallets, not of metal; beehives [hive boxes or
honeycombs]; hairdresser's chairs; barbers' chairs; liquid
storage tanks or reservoirs, not of metal or masonry;
industrial water storage tanks, not of metal or masonry;
liquefied gas storage tanks, not of metal or masonry; gas
storage tanks, not of metal or masonry; valves of plastics,
not including machine elements; tool boxes, not of metal;
industrial packaging containers of plastics; tool boxes of
plastic, empty
21
Tub brushes; metal brushes; brushes for pipes; industrial
brushes; ship-scrubbing brushes; sprinklers for gardening
consisting of water spraying nozzles, watering hoses, hose
winders and faucet connectors for hoses; portable cool
boxes, non-electric; portable coldboxes [non-electric]; food
preserving jars of glass; drinking flasks for travelers;
vacuum bottles [insulated flasks]; heat-insulated containers
for beverages; thermally insulated containers for food;
coffee-makers, non-electric; food storage jars; plastic
insulated cooling food containers; industrial packaging
bottles of plastics; kitchen utensils and containers, not
including gas water heaters for household use, non-electric
cooking heaters for household purposes, kitchen worktops and
kitchen sinks; cleaning tools and washing utensils; home
gardening gloves; gloves for household purposes; gotoku
[trivets for Japanese charcoal heaters for household
purposes]; Japanese charcoal extinguishers [Hikeshi-tsubo];
sugar tongs; nutcrackers, not of precious metal; mags made
of china, ceramic, glass and plastic; dustbins
25
Working clothing; jackets; jackets containing heating
mechanism; jackets with cooling fan; polo shirts; trousers;
coats; sport shirts; socks and stockings other than special
sportswear; gloves and mittens [clothing]; neckties;
bandanas [neckerchiefs]; mufflers; headgear for wear;
clothing; belts for clothing; shoes and boots; boots, other
than boots for sports; sneaker; footwear [other than special
footwear for sports]; clothes for sports; special footwear
for sports
30
Prepared coffee and coffee-based beverages; unroasted coffee
beans; tea
37
Repair of power-driven hand-held tools; repair of blowers;
repair of air plasma cutting machines; repair of air
compressors; repair of agitators; repair of concrete
vibrators; repair of high pressure washers; repair of
electric welding machines; repair of rechargeable electric
welding machines; repair of mowing machines; repair of
scissors for tall branch; repair of desk drilling machines
for metalworking; repair of vacuum cleaners; repair of dust
catchers; repair of air plasma welding machines; repair of
power generators; repair of winches; repair of pressure
boosting machines; repair of chain hoist; repair of welding
machines driven by engine powers; repair of power-driven
mowing machines; repair of lawn mowers; repair of
agrochemicals sprayers; repair of electric curtain rails;
repair of pumps; repair of work benches for power-driven
cutters; construction consultancy; repair or maintenance of
building equipment; shipbuilding; repair or maintenance of
vessels; repair or maintenance of aircrafts; repair of
bicycles; repair or maintenance of automobiles; repair or
maintenance of railway rolling stocks; repair or maintenance
of two-wheeled motor vehicles; repair or maintenance of
cinematographic machines and apparatus; repair or
maintenance of optical machines and apparatus; repair or
maintenance of photographic machines and apparatus; repair
or maintenance of loading- unloading machines and apparatus;
repair or maintenance of fire alarms; repair or maintenance
of office machines and equipment; repair or maintenance of
air-conditioning apparatus [for industrial purposes]; repair
or maintenance of burners; repair or maintenance of boilers;
repair or maintenance of freezing machines and apparatus;
repair or maintenance of electronic machines and apparatus;
repair or maintenance of telecommunication machines and
apparatus; repair or maintenance of construction machines
and apparatus; repair or maintenance of consumer electric
appliances; repair or maintenance of electric lighting
apparatus; repair or maintenance of power distribution or
control machines and apparatus; repair or maintenance of
electric motors; repair or maintenance of laboratory
apparatus and instruments; repair or maintenance of
measuring and testing machines and instruments; repair or
maintenance of medical apparatus and instruments; repair or
maintenance of firearms; repair or maintenance of printing
or bookbinding machines and apparatus; repair or maintenance
of chemical processing machines and apparatus; repair or
maintenance of glassware manufacturing machines and
apparatus; repair or maintenance of fishing machines and
instruments; repair or maintenance of metalworking machines
and tools; repair or maintenance of shoe making machines;
repair or maintenance of industrial furnaces; repair or
maintenance of mining machines and apparatus; repair or
maintenance of rubber-goods manufacturing machines and
apparatus; repair or maintenance of integrated circuits
manufacturing machines and systems; repair or maintenance of
semiconductor manufacturing machines and systems; repair or
maintenance of machines and apparatus for processing foods
or beverages; repair or maintenance of machines and
apparatus for lumbering, woodworking, or veneer or plywood
making; repair or maintenance of textile machines and
apparatus; repair or maintenance of tobacco processing
machines; repair or maintenance of painting machines and
apparatus; repair or maintenance of agricultural machines
and implements; repair or maintenance of machines and
apparatus for pulp-making, papermaking or paper-working;
repair or maintenance of plastic processing machines and
apparatus; repair or maintenance of packaging or wrapping
machines and apparatus; repair or maintenance of sewing
machines; repair or maintenance of reservoirs; repair or
maintenance of gasoline station equipment; repair or
maintenance of mechanical parking systems; repair or
maintenance of bicycle parking apparatus; repair or
maintenance of industrial dishwashers; repair or maintenance
of cooking equipment for industrial purposes; repair or
maintenance of electric washing machines for industrial
purposes; repair or maintenance of vehicle washing
installations; repair or maintenance of vending machines;
repair or maintenance of power-driven floor cleaning
machines; repair or maintenance of amusement machines and
apparatus; repair or maintenance of apparatus and
instruments for use in beauty salons or barbers' shops;
repair or maintenance of water pollution control equipment;
repair or maintenance of water purifying apparatus; repair
or maintenance of waste compacting machines and apparatus;
repair or maintenance of waste crushing machines; repair or
maintenance of divers' apparatus; repair or maintenance of
nuclear power plants; repair or maintenance of chemical
plants; furniture restoration; umbrella repair; repair or
maintenance of musical instruments; safe maintenance or
repair; shoe repair; clock and watch repair or maintenance;
sharpening of scissors and kitchen knives; setup or repair
of locks; repair or maintenance of gas water heaters; repair
or maintenance of non-electric cooking heaters; repair or
maintenance of cooking pots and pans; repair or maintenance
of signboards; repair of bags or pouches; repair of personal
ornaments; repair of toys or dolls; repair of sports
equipment; repair of billiard equipment; repair of game
machines and apparatus; repair or maintenance of bath
fittings; repair of toilet stool units with a washing water
squirts; repair of fishing tackle; repair of spectacles; fur
care and repair; laundering; pressing of clothing; clothing
repair [mending clothing]; fluffing of cotton batting for
futon; repair of tatami mats; chimney sweeping; cleaning of
building exterior surfaces; window cleaning; carpet and rug
cleaning; floor polishing; septic tank cleaning; bathtub and
bath boiler cleaning; street cleaning; reservoirs cleaning;
disinfecting of telephone hand-sets; vermin exterminating
[other than for agriculture, horticulture and forestry];
sterilization of medical apparatus and instruments; rental
of construction machines and apparatus; rental of floor
cleaning machines; rental of mops; rental of car-washing
apparatus; rental of electric washing machines; rental of
laundry dryers; rental of spin dryers for clothes; rental of
mining machines and apparatus
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