GENERAL      AGREEMENT        ON                       RESTRICTED
 L/6317
 14 March 1988
 TARIFFS     AND   TRADE                                Limited Distribution
 Original: Spanish
 ACCESSION OF COSTA RICA
 Decree No. 17774-MEC temporarily modifying the customs duties provided
 for in the Central American Import Tariff for the headings indicated in the
 Decree is reproduced below for the information of contracting parties. The
 Decree was published in the Official Gazette of Costa Rica on
 7 October 1987.
 DECREE
 No. 17774-MEC
 THE PRESIDENT OF THE REPUBLIC
 AND THE MINISTER OF THE ECONCMY AND TRADE
 Considering
 1. That in accordance with Article 26 of the Convention of the Central
 American Tariff and Customs Regime, in Law No. 6986, the Governments of the
 Contracting States may unilaterally apply temporary modifications in the
 import duties established in Annex A of the Convention when a State is
 confronted with serious balance-of-payments difficulties;
 2. That in order to remedy the country's chronic balance-of-payments
 problems the Government is carrying out an economic adjustment programme
 aimed at transforming the existing production system into a more efficient
 one so that the country may gain a better position in international trade,
 by means of the development of exports;
 3. That in order to achieve such transformation of the production system,
 one of the elements included in the programme is the gradual and selective
 reduction of tariffs;
 4. That having informed the other signatories of the Convention of the
 Central American Tariff and Customs Regime of the tariff modifications
 Costa Rica has to undertake;
 5. That having convened the Central American Tariff and Customs Council
 to consider these modifications, and in view of the urgent need for
 Costa Rica to put the new tariffs into effect;
 Therefore,
 In accordance with the powers granted to them by Article 140,
 paragraphs 3 &.d 18, of the Political Constitution, 28:2(b) and 2 of *the
 General Law ot Public Administration, 26 of the Convention of the Central
 American Tariff and Customs Regime and 10 of Law No. 7017 ratifying Annex A
 of the aforementioned Convention: Central American Import Tariff,
 DECREE:
 Article 1. The customs duties provided in the Central.  American Import
 Tariff for the headings indicated below sball be modified so that the duty
 rates shall be as follows:
 88-0402 L/6317
 Page 2
 NAUCA                   Description of goods                    duty
 Fish, fresh (live or dead), chilled or frozen:
 01      Fresh fish:
 01     Ornamental
 45
 Fish, dried, salted or in brine; smoked fish, whether
 or not cooked before or during the smoking process:
 02 00 Cod
 80 00 Other
 01
 02
 00
 02
 99
 Crustaceans and molluscs, whether in shell or not,
 fresh (live or dead), chilled, frozen, salted, in
 brine or dried; crustaceans, in shell, simply boiled
 in water:
 Fresh, chilled or frozen
 Dried, salted or in brine; crustaceans, in shell,
 simply boiled in water:
 Shrimps
 Other
 Butter:
 80 00   Other
 45
 45
 45
 45
 45
 45
 Cheese and curd:
 80 00   Other
 54
 04.06 00 00 Natural honey
 45
 04.07 00 00
 06.03 00 00
 06.04 00 00
 Edible products of animal origin, not elsewhere
 specified or included
 Cut flowers and flower buds of a kind suitable for
 bouquets or for ornamental purposes, fresh, dried,
 dyed, bleached, impregnated or otherwise prepared
 Foliage, branches and other parts (other than flowers
 or buds) of trees, shrubs, bushes and other plants,
 and mosses, lichens and grasses, being goods of a kind
 suitable for bouquets or ornamental purposes, fresh,
 dried, dyed, bleached, impregnated or otherwise
 prepared
 03.01
 03.02
 03.03
 04. 03
 04. 04
 45
 45
 45 L/6317
 Page 3
 NAUCA                   Description of goods                    duty
 07.01       Vegetables, fresh or chilled:
 01      Potatoes:
 01     For sowing
 99     Other
 02 00 Tomatoes
 03 00 Mushrooms and truffles
 80 00 Other
 08.01 00 00 Dates, bananas, coconuts, Brazil nuts, cashew nuts,
 pineapples, avocados, mangoes, guavas and
 mangosteens, fresh or dried, shelled or not
 08.02 00 00 Citrus fruit, fresh or dried
 08.03 00 00 Figs, fresh or dried
 08.04 00 00 Grapes, fresh or dried
 54
 54
 54
 54
 45
 45
 45
 45
 08.05 00 00
 Nuts, other than those falling within heading
 No.  04 00   Prepared mixtures for the manufacture of bakers'
 and Dastrvr r-1-' 9-sres
 80 00   Other
 19.03 00 00 Macaroni, spaghetti a-:d similar products
 19.05 00 00
 19.07 00 00
 19.08 00 00
 20.01 00 00
 20.02 00 00
 Prepared foods oDtained by the swelling or roasting of
 cereals or cereal proaucts (puffed rice, corn flakes
 and similar products,
 Bread, ships' biscuits and other ordinary bakers'
 wares, not containing added sugar, honey, eggs, fats,
 cheese or fruit;   commua._. .-fers, cachets of a kind
 suitable for pharmaceutical use, sealing wafers, rice
 paper and similar products
 Pastry, biscuits, cakes ana other fine bakers' wares,
 whether or not containing cocoa in any proportion
 Vegetables and fruit   --o---n  or preserved by vinegar
 or acetic acid, with o: v    --J  sugar, whether or not
 containing salt. snic'; --     -rrd
 Vegetables prepared or preserved otherwise than by
 vinegar or acetic acid
 20.03 00 00 Fruit preserved by freezing, containing added sugar
 20.04 00 00
 20.05 00 00
 Fruit, fruit-peel and parts of plants, preserved by
 sugar (drained, glac6 or crystallized)
 Jams, fruit jellies, marmalades, fruit puree and fruit
 pastes, being cooked preparations, whether or not
 containing added sugar
 19. 02
 40
 45
 54
 54
 54
 54
 54
 54
 54
 54
 54
 50 L/6317
 Page 6
 NAUCA  Description ofRate of duty
 NAUCA                          Discrption of goods
 20.06
 Fruit, otherwise prepared or preserved, whether or not
 containing added sugar or spirit:
 01 00   Homogenized preparations of a kind used as infant
 food, put up in packings of a net capacity not
 exceeding 250 g.
 80 00   Other
 20. 07
 Fruit juices (including grape must) and vegetable
 juices, whether or not containing added sugar, but
 unfermented and not containing spirit:
 02 00   Fruit nectars or juices
 80 00   Other
 40
 54
 54
 54
 21.02 00 00
 21. 03
 Extracts, essences or concentrates, of coffee, tea or
 mat! and preparations with a basis of those extracts,
 essences or concentrates; roasted chicory and other
 roasted coffee substitutes and extracts, essences and
 concentrates thereof
 Mustard flour and prepared mustard:
 02 00   Prepared mustard
 21.04 00 00 Sauces; mixed condiments and mixed seasonings
 21. 05
 21 07
 Soups and broths, in liquid, solid, or powder form;
 homogenized composite food preparations:
 01 00   Homogenized preparations of a kind used as infant
 food, put up in packings of a net capacity not
 exceeding 250 g
 80 00   Other
 Food preparations not elsewhere specified or included:
 02 00   Powders for the preparation of table creams, jellies,
 ice cream and similar edible preparations, whether
 or not sweetened
 80 00   Other
 22.01 00 00
 22.02 00 00
 Waters, including spa waters and aerated waters;
 ice and snow
 Lemonade, flavoured spa waters and flavoured aerated
 waters, and other non-alcoholic beverages, not
 including fruit and vegetable juices falling within
 heading No. 20.07
 63
 45
 54
 40
 54
 45
 45
 45
 54 L/6317
 Page 7
 NAUCA                   Description of goods                   Rate of
 duty
 22.03 00 00 Beer made from malt                                        63
 22.05       Wine of fresh grapes;   grape must with fermentation
 arrested by the addition of alcohol:
 80 00   Other                                                   68
 22.06 00 00 Vermouths, and other wines of fresh grapes flavoured
 with aromatic extracts                                    68
 22.07 00 00 Other fermented beverages (for example, cider, perry
 and mead)                                                 68
 22.08       Ethyl alcohol or neutral spirits, undenatured, of a
 strength of 800 or higher; denatured spirits
 (including ethyl alcohol and neutral spirits) of any
 strength:
 80 00   Other                                                   54
 22.09        Spirits (other than those of heading No. 22.08);
 liqueurs and other spirituous beverages; compound
 alcoholic preparations (known as "concentrated
 extracts") for the manufacture of beverages:
 01 00   Compound alcoholic preparations (known as
 "concentrated extracts")                                54
 02 00   Spirits (other than those of heading No.  or less                                               40
 06     Straight tubes and pipes of C-PVC the greatest
 cross-sectional dimension of which is 26 mm.
or less                                               40
 39.07       Articles of materials of the kinds described in
 headings Nos. 39.01 to 39.06:
 01      Articles of apparel and clothing accessories:
 99     Other                                                 54
 02      Carboys, demi-johns, bottles, flagons, flasks,
 boxes, pots, cases, sachets and the like, and
 bungs, stoppers, lids, caps and other similar
 closures:
 02     Sachets, flagons and the like, other than
 multilaminated or extruded cryovac sachets            40
 03 00   Articles of tableware or kitchenware (dishes,
 cutlery, tablecloths, napkins, glasses, cups, etc.)     54
 04 00   Household articles (bins, buckets, food boxes,
 etc.); sanitary or toilet articles (hand basins,
 baths, soap dishes, etc.) and furnishing articles
 (curtains, chair covers, etc.)                          54
 05 00   Chandeliers, lampshades, lanterns and similar
 articles for lighting, whether or not electrically
 equipped                                                54
 06      Tubes, pipes and fittings therefor, rods, bars,
 profile shapes, mouldings, etc., other than
 those referred to in Note 3 to this Chapter:
 01   Tubes and pipes of PVC the greatest cross-sectional.
 dimension of which is 400 mm. or less                   45
 02   Accessories of PVC the greatest cross-sectional
 dimension of which is 110 mm. or less                   45
 03   Tubes and pipes of C-PVC the greatest cross-
 sectional dimension of which is 26 mm. or less          45 L/6317
 Page 10
 NAUCA                     Description of goods                     Rate of
 80    Other:
 09   Ashtrays, clothes-hooks, statuettes and other
 ornaments of a kind used indoors
 99   Other
 40.11
 40.13
 Rubber tyres, tyre cases, interchangeable tyre
 treads, inner tubes and tyre flaps, for wheels
 of all kinds:
 02      Rubber tyres and tyre cases for vehicles falling
 within Chapter 87 (other than those specified in
 40.11 01 above), except for rubber tyres and
 tyre cases for use with agricultural machinery:
 02     For wheel-rims of a diameter of 25.4 cm. or
 more (No. 10) but not more than 38.1 cm. (No.  15)
 Articles of apparel and clothing accessories
 (including gloves), for all purposes, of unhardened
 vulcanized rubber:
 01      Articles of apparel and clothing accessories:
 99     Other
 54
 45
 40
 45
 42.01 00 00
 42.02 00 00
 Saddlery and harness, of any material (for example,
 saddles, harness, collars, traces, knee-pads and
 boots), for any kind of animal
 Travel goods (for example, trunks, suit-cases,
 hat-boxes, travelling-bags, rucksacks), shopping-
 bags, handbags, satchels, brief-cases, wallets,
 purses, toilet-cases, toolcases, tobacco-pouches,
 sheaths, cases, boxes (for example, for arms,
 musical instruments, binoculars, jewellery, bottles
 collars, footwear, brushes) and similar containers,
 of leather or of composition leather, of vulcanised
 fibre, or artificial plastic sheeting, of paperboard
 or of textile fabric
 42.03       Articles of apparel and clothing accessories, of
 leather or of composition leather:
 80 00 Other
 42.05 00 00 Other articles of leather or of composition leather
 54
 54
 54
 54
 43.03 00 00 Articles of furskin
 63 L/6317
 Page 11
 NAUCA          Description of goods        Rate of
 43.04
 Artificial fur and articles made thereof:
 80 00 Other
 44.13 00 00 Wood (including blocks, strips and friezes for
 parquet or wood block flooring, not assembled),
 planed, tongued, grooved, rebated, chamfered,
 V-jointed, centre V-jointed, beaded, centre-
 beaded or the like, but not further manufactured
 44.19 00 00 Wooden beadings and mouldings, including moulded
 skirting and other moulded boards
 44.20 00 00 Wooden picture frames, photograph frames, mirror
 frames and the like
 44.23 00 00 Builders' carpentry and joinery (including
 prefabricated and sectional buildings and
 assembled parquet flooring panels)
 44.24 00 00 Household utensils of wood
 44.25 00 00 Wooden tools, tool bodies, tool handles, broom
 and brush bodies and handles; boot and shoe lasts
 and trees, of wood
 63
 45
 45
 54
 45
 63
 45
 44.27 00 00
 44.28
 Standard lamps, table lamps and other lighting
 fittings of wood; articles of furniture, of wood,
 not falling within Chapter 94; caskets, cigarette
 boxes, trays, fruit bowls, ornaments and other fancy
 articles, of wood; cases for cutlery, for drawing
 instruments or for violins, and similar receptacles,
 of wood; articles of wood for personal use or
 adornment, of a kind normally carried in the pocket,
 in the handbag or on the person; parts of the
 foregoing articles, of wood
 Other articles of wood:
 80 00   Other
 46.02 00 00
 46.03 00 00
 Plaits and similar products of plaiting materials,
 for all uses, whether or not assembled into strips;
 plaiting materials bound together in parallel strands
 or woven, in sheet form, including matting, mats and
 screens; straw envelopes for bottles
 Basketwork, wickerwork and other articles of plaiting
 materials, made directly to shape; articles made up
 from goods falling within heading No.  46.02; articles
 of loofah
 63
 63
 54
 63 L/6317
 Page 12
 NAUCA                   Description of goods                       duty
 48.07        Paper and paperboard, impregnated, coated, surface-
 coloured, surface-decorated or printed (not con-
 stituting printed matter within Chapter 49), in
 rolls or sheets:
 03 00 Continuous forms consisting of a sheet of paper,
 transversely folded and perforated at regular
 intervals                                                 54
 48.11 00 00 Wallpaper and lincrusta; window transparencies
 of paper                                                  54
 48.12 00 00 Floor coverings prepared on a base of paper or of
 paperboard, whether or not cut to size, with or
 without a coating of linoleum compound                     54
 48.14 00 00 Writing blocks, envelopes, latter cards, plain
 postcards, correspondence cards; boxes, pouches,
 wallets and writing compendiums, of paper or
 paperboard, containing only an assortment of
 paper stationery                                          54
 48.15        Other paper and paperboard, cut to size or shape:
 02      In strips or rolls, of a width of not more
 than 15 cm.:
 01     Toilet paper and kitchen paper                         45
 04     Adhesive paper                                        54
 48.18        Registers, exercise books, note books, memorandum
 blocks, order books, receipt books, diaries,
 blotting-pads, binders (loose-leaf or other), file
 covers and other stationery of paper or paperboard;
 sample and other albums and book covers, of paper
 or paperboard:
 01 00   Forms and loose printed sheets, whether or not
 with an intermediate layer of carbon paper,
 comprising one or several copies                        54
 80 00   Other                                                    45
 48.19 00 00 Paper or paperboard labels, whether or not printed
 or gummed                                                 45
 48.21        Other articles of paper pulp, paper, paperboard or
 cellulose wadding:
 80 00   Other                                                    45
 49.  03 00    Children's picture books and painting books               45 L/6317
 Page 13
 NAUCA                  Description of goods                       duty
 49.07       Unused postage, revenue and similar stamps of current
 or new issue in the country to which they are destined;
 stamp-impressed paper; banknotes, stock, share and
 bond certificates and similar documents of title;
 cheque books:
 80 00   Other                                                   45
 49.08       Transfers (Decalcomanias):
 01 00   Pressure-sealing or heat-sealing industrial
 transfers with a basis of transfer paper or
 the like                                                40
 80 00   Other                                                   45
 49.09 00 00 Picture postcards, Christmas and other picture
 greeting cards, printed by any process, with or
 without trimmings                                         63
 49.10 00 00 Calendars of any kind, of paper or paperboard,
 including calendar blocks                                 63
 49.11       Other printed matter, including printed pictures
 and photographs:
 80 00   Other                                                   63
 65.03 00 00 Felt hats and other felt headgear, being headgear
 made from the felt hoods and plateaux falling
 within heading No. 65.01, whether or not lined
 or trimmed                                                54
 65.04 00 00 Hats and other headgear, plaited or made from
 plaited or other strips of any material, whether
 or not lined or trimmed                                   54
 65.05 00 00 Hats and other headgear (including hair nets),
 knitted or crocheted, or made up from lace,
 felt or other textile fabric in the piece
 (but not from strips), whether or not lined
 or trimmed                                                54
 65.06       Other headgear, whether or not lined 3r trimmed:
 01      Safety helmets:
 01     Of plastic materials, whether or not reinforced
 with glass fibre or other materials                   45
 80 00   Other                                                   54
 66.01 00 00 Umbrellas and sunshades (including walking-stick
 umbrellas, umbrella tents, and garden and similar
 umbrellas)                                                45 L/6317
 Page 14
 NAUCA                  Description of goods                     Rate of
 66.02 00 00 Walking-sticks (including climbing-sticks and
 seat-sticks), canes, whips, riding-crops and
 the like
 45
 67.01 00 00
 Skins and other parts of birds with their feathers
 or down, feathers, parts of feathers, down, and
 articles thereof, (other than goods falling within
 heading No. 05.07 and worked quills and scapes)
 67.02 00 00 Artificial flowers, foliage or fruit and parts
 thereof; articles made of artificial flowers,
 foliage or fruit
 67.03 00 00
 67.04 00 00
 68.  80 00   Other
 70.13 00 00
 70.19
 Glassware (other than articles falling in
 heading No. 70.19) of a kind commonly used for
 table, kitchen, toilet or office purposes, for
 indoor decoration, or for similar uses
 Glass beads, imitation pearls, imitation precious
 and semi-precious stones, fragments and chippings,
 and similar fancy or decorative glass smallwares,
 and articles of glassware made therefrom; glass
 cubes and small glass plates, whether or not on a
 backing, for mosaics and similar decorative
 purposes; artificial eyes of glass, including
 those for toys but excluding those for wear by
 humans; ornaments and other fancy articles of
 lamp-worked glass; glass grains:
 80 00   Other
 54
 54
 54
 54
 45
 59
 40
 54
 45 L/6317
 Page 15
 NAUCA                   Description of goods                       duty
 70.20       Glass fibre (including wool), yarns, fabrics, and
 articles made therefrom:
 02 00   Other glass fibre fabric (including trimmings)
 and articles of such fabrics                            45
 70.21 00 00 Other articles of glass                                    45
 71.12 00 00 Articles of jewellery and parts thereof, of precious
 metal or rolled precious metal                             45
 71.13 00 00 Articles of goldsmiths' or silversmiths' wares and
 parts thereof, of precious metal or rolled precious
 metal, other than goods falling in heading No.  71.12       45
 71.1.4      Other articles of precious metal or rolled
 precious metal:
 80 00   Other                                                    45
 71.15 00 00 Articles consisting of, or incorporating, pearls
 precious or semi-precious stones (natural, synthetic
 or reconstructed)                                         45
 71.16 00 00 Imitation jewellery                                        45
 73.36        Stoves (including stoves with subsidiary boilers
 for central heating), ranges, cookers, grates, fires
 and other space heaters, gas-rings, plate warmers with
 burners, wash boilers with grates or other heating
 elements, and similar equipment, of a kind used for
 domestic purposes, not electrically operated, and
 parts thereof, of iron or steel:
 01 00   Stoves, ranges and cookers, wood or gas burning          45
 73.38       Articles of a kind commonly used for domestic
 purposes, sanitary ware for indoor use, and parts
 of such articles and ware, of iron or steel; iron
 or steel wool; pot scourers and scouring and
 polishing pads, gloves and the like, of iron or steel
 80 00   Other                                                    45
 74.10       Stranded wire, cables, cordage, ropes, plaited bands
 and the like, of copper wire, but excluding insulated
 electric wires and cables:
 01 00   Of electrolytic copper                                  40 L/6317
 Page 16
 NAUCA                  Description of goods                    Rate of
 duty
 74.17 00 00
 74.18
 74 .19
 Cooking and heating apparatus of a kind used for
 domestic purposes, not electrically operated, and
 parts thereof, of copper
 Other articles of a kind commonly used for domestic
 purposes, sanitary ware for indoor use, and parts of
 such articles and ware, of copper
 80 00   Other
 Other articles of copper:
 02 00   Decorative articles
 76.12 00 00
 76.15
 Stranded wire, cables, cordage, ropes, plaited bands
 and the like, of aluminium wire, but excluding
 insulated electric wires and cables
 Articles of a kind commonly used for domestic purposes,
 sanitary ware for indoor use, and parts of such
 articles and ware, of aluminium
 80 00 Other
 83.03 00 00 Armoured or reinforced safes, strong-boxes,
 strong-rooms, strong-room linings and strong-room
 doors, and cash and deed boxes and the like, of
 base metal
 83.04 00 GO
 83.06 00 00
 83.07
 Filing cabinets, racks, sorting boxes, paper trays,
 paper rests and similar office equipment, of base
 metal, other than office furniture falling within
 heading No.  94.03
 Statuettes and other ornaments of a kind used indoors,
 of base metal; photograph, picture and similar frames,
 of base metal; mirrors of base metal
 Lamps and lighting fittings, of base metal, and parts
 thereof; -'f base metal, (excluding switches, electric
 lamp holders, electric lamps fOL vehicles, electric
 battery or magneto lamps, an,' other articles falling
 within Chapter 85 except heading No. 83.22):
 01 00   For electric lighting
 45
 45
 45
 45
 45
 45
 40
 45
 50 L/6317
 Page 17
 NAUCA                  Description of goods                      duty
 84.15       Refrigerators and refrigerating equipment
 (electrical or other):
 01 00   Refrigerators and freezers                              45
 90      Parts:
 01     Furniture                                             45
 84.40       Machinery for washing, cleaning, drying, bleaching,
 dyeing, dressing, finishing or coating textile yarns,
 fabrics or made-up textile articles (including laundry
 and dry-cleaning machinery; fabric folding, reeling
 or cutting machines;   machir"- of a kind used in the
 manufacture of linoleum or c.._r floor coverings for
 applying the paste to the base fabric or other support;
 machines of a type used for printing a repetitive
 design, repetitive words or overall colour on textiles,
 leather, wall paper, wrapping paper, linoleum or other
 materials, and engraved or etched plates, blocks or
 rollers therefor:
 02 00   Clothes washing and drying machinery of a dry linen
 capacity of not more than 10 kg.  45
 84.41        Sewing machines; furniture specially designed for
 sewing machines; sewing machine needles:
 01 00   Furniture specially designed for sewing machines        45
 85.12        Electric instantaneous or storage water heaters
 and immersion heaters; electric soil heating
 apparatus and electric space heating apparatus;
 electric hair dressing appliances (for example,
 hair dryers, hair curlers, curling tong heaters)
 and electric smoothing irons; electro-thermic
 domestic appliances; electric heating resistors
 other than those of carbon:
 04 00   Ovens, hot-plates and electric cookers                  45
 85.15       Radiotelegraphic and radiotelephonic transmission
 and reception apparatus; radio-broadcasting and
 television transmission and reception apparatus
 (including receivers incorporating sound
 recorders or reproducers) and television cameras;
 radio navigational aid apparatus, radar apparatus
 and radio remote control apparatus:
 90    Parts:
 02   Wooden cases and cabinets                               45 L/6317
 Page 18
 NAUCA                   Description of goods                     duty
 85.20       Electric filament lamps and electric discharge
 lamps (including infra-red and ultra-violet
 lamps); arc lamps:
 02      Fluorescent tubes, with a minimum power of 14 W
 and a maximum power of 215 W:
 01     Straight tubes, of a minimum power of 14 W and
 a maximum power of 215 W                              50
 85.22       Electrical appliances and apparatus, having
 individual functions, not falling within any
 other heading of this Chapter:
 01 00   Medium or high frequency amplifiers;
 synchronisers                                           45
 85.23       Insulated (including enamelled or anodized)
 electric wire, cable, bars, strip and the like
 (including co-axial cable), whether or not
 fitted with connectors:
 01 00   Wire and cable of copper or of aJ.uminium and
 their silicon, magnesium and manganese alloys,
 of a maximum capacity of 5 000 V, whether or not
 for telephones, (other than lacquered, enamelled
 or anodized co-axial cables and submarine wire
 and cable)                                              45
 87.10 00 00 Cycles (including delivery tricycles), not
 motorized                                                 45
 87.12       Parts and accessories of articles falling
 within heading No. 87.09, 87.10 or 87.11:
 02      Of the vehicles falling within heading No.  87.10:
 01     Frames, including forks and cranks;   mudguards,
 chain guards; luggage racks; rims (of metal
 only);  spokes                                        45
 87.13 00 00 Baby carriages and parts thereof                          45
 87.14       Other vehicles (including trailers), not
 mechanically propelled, and parts thereof:
 01 00   Trailers and semi-trailers, for use as
 dwellings or for camping of the caravan type            54
 80 00   Other                                                   40 L/6317
 Page 19
 NAUCA                Description of goods                  duty
 Gramaphone records and other sound or similar
 recordings: matrices for the production of
 records, prepared record blanks, film for
 mechanical sound recording, prepared tapes,
 wires, strips and like articles of a kind
 commonly used for sound or similar recording:
 02      Printed or recorded media for sound and
 similar recording:
 03     Scientific or educational records and tapes,
 other than those falling within sub-
 heading 92.12 02 02
 99     Other
 03      Printed and recorded media for image and
 sound recording, on tape of a width of 12 mm:
 02     Recorded, scientific or educational
 99     Other
 Other parts and accessories of apparatus
 falling within heading No. 92.11:
 01 00   Wooden cabinets and cases
 40
 40
 40
 40
 45
 94.01 00 00
 Chairs and other seats (other than those
 falling within heading No. 94.02) whether or
 not convertible into beds, and parts thereof
 94.03 00 00 Other furniture and parts thereof
 94.04 00 00
 95.05 00 00
 Mattress supports; articles of bedding or
 similar furnishing fitted with springs or
 stuffed or internally fitted with any material
 or of expanded, foam or sponge rubber or
 expanded, foam or sponge artificial plastic
 material, whether or not covered (for example,
 mattresses, quilts, eiderdowns, cushions,
 pouffes and pillows)
 Worked tortoise shell, mother of pearl, ivory,
 bone, horn, coral (natural or agglomerated) and
 other animal carving material, and articles of
 those materials
 92.12
 92.13
 45
 45
 45
 45 L/6317
 Page 20
 NAUCA                  Description of goods                     duty
 95.08
 96.01
 Worked vegetable and mineral carving material
 and articles of those materials; moulded or
 carved articles of wax, of stearin, of natural
 gums or natural resins (for example, copal or
 rosin) or of modelling pastes, and other moulded
 or carved articles not elsewhere specified or
 included; worked, unhardened gelatin (except
 gelatin falling within heading No.  35.03) and
 articles of unhardened gelatin:
 80 00   Other
 Brooms and brushes, consisting of twigs or
 other vegetable materials merely bound together
 and not mounted in a head (for example, besoms
 and whisks), with or without handles; other
 brooms and brushes (including brushes of a kind
 used as parts of machines); prepared knots and
 tufts for broom and brush making; paint rollers,
 squeegees (other than roller squeegees) and mops:
 80 00   Other
 45
 45
 45
 97.62 00 00 Dolls
 97.03 00 00 Other toys; working models of a kind used for
 recreational purposes
 97.04       Equipment for parlour, table and funfair games
 for adults or children (including billiard tables
 and pintables and table-tennis requisites):
 03 00   Coin-operated games
 04 00   Electronic games
 80      Other:
 99     Other:
 97.05 00 00 Carnival articles;   entertainment articles (for
 example, conjuring tricks and novelty jokes);
 Christmas tree decorations and similar articles
 for Christmas festivities (for example,
 artificial Christmas trees, Christmas stockings,
 imitation yule logs, Nativity scenes and figures
 therefor)
 45
 54
 54
 54
 54
 97.08 00 00
 Roundabouts, swings, shooting galleries and other
 fairground amusements; travelling circuses;
 travelling menageries and travelling theatres L/6317
 Page 21
 NAUCA               Description of goods             Rate of
 01
 80
 90
 00
 00
 Fountain pens, stylograph pens and pencils
 (including ball point pens and pencils) and other
 pens, pen-holders, pencil-holders and similar
 holders, propelling pencils and sliding pencils;
 parts and fittings thereof, other than those
 falling within heading No. 98.04 or 98.05:
 Ball-point pencils
 Other
 Parts:
 99     Other
 40
 45
 45
 Pencils (other than pencils of heading No. 98.03),
 pencil leads, slate pencils, crayons and pastels,
 drawing charcoals and writing and drawing chalks;
 tailor's and billiards chalks:
 01 00   Wooden pencils with a rigid protective coating
 Mechanical lighters and similar lighters,
 including chemical and electrical lighters, and
 parts thereof, excluding flints and wicks:
 80 00   Other
 40
 54
 98.11 00 00
 Smoking pipes; pipe bowls, stems and other
 parts of smoking pipes (including roughly shaped
 blocks of wood or root); cigar and cigarette
 holders and parts thereof
 98.12 00 00 Combs, hair-slides and the like
 98.14 00 00
 98.16 00 00
 Scent and similar sprays of a kind used for
 toilet purposes, and mounts and heads therefor
 Tailor's dummies and other lay figures;
 automata and other animated displays of a kind
 used in shop window dressing
 98.03
 98.05
 98.10
 54
 54
 54
 45 L/6317
 Page 22
 Article 2.  Article 3. It shall come into force upon publication.
Done at the Office of the President of the Republic, San Jose, on the
 thirtieth day of September nineteen hundred and eighty-seven.
OSCAR ARIAS SANCHEZ
 Minister of the Economy and Trade a.i.
ANTONIO BURGUES TERAN.
