

<HTML>
 <HEAD>
 <title>سازمان توسعه تجارت ایران</title>
 <meta id="mtaKeyWords" content="Content Management System , CMS , Web , Site , Web Site , WebSite , Software , Design , Web Design , .NET" name="keywords"></meta>
 <meta id="mtaDescription" content="parsdesign , Web Site Production Software , Content Management System , CMS" name="description"></meta>
 <meta content="http://schemas.microsoft.com/intellisense/ie5" name="vs_targetSchema">
 <LINK href="/themes/mainskins/Tpo2/Styles/Panel.css" rel="stylesheet"></LINK><LINK href="/themes/mainskins/Tpo2/Styles/Skin.css" rel="stylesheet"></LINK><LINK href="/themes/mainskins/Tpo2/Styles/General.css" rel="stylesheet"></LINK>
 </HEAD>
 <body id="body" bottomMargin="0" leftMargin="0" topMargin="0" rightMargin="0" MS_POSITIONING="GridLayout" OnClick="javascript:HideMenu();" OnLoad="javascript:InitMenu();">

 
 <script language="javascript" src="/Scripts/ajaxCore.js" type="text/javascript"></script>
 <script language="javascript" src="/scripts/javaCore.js" type="text/javascript"></script>

  <DIV id="divDefinitionTable" style="DISPLAY: none; POSITION: absolute">
  <TABLE id="table1" style="BORDER-RIGHT: 1px dotted; BORDER-TOP: 1px dotted; FILTER: dropShadow(color=#f3f3f3,offx=2,offy=2,positive=true); BORDER-LEFT: 1px dotted; BORDER-BOTTOM: 1px dotted; BORDER-COLLAPSE: collapse"
   borderColor="#808080" cellSpacing="4" cellPadding="5" width="300" border="1">
   <TR>
   <TD bgColor="#ffffff">
    <P id="pContent" dir="rtl" style="TEXT-ALIGN: justify">[MAIN]</P>
   </TD>
   </TR>
  </TABLE>
  </DIV>
  <DIV id="divDefinition" style="DISPLAY: none; POSITION: absolute"></DIV>
 

 <div id="jhfjkefkjfnkjsdf" align="center">
  <form name="frmDefault" method="post" action="/documents/document/12226/13133/laws-of-2008.aspx" id="frmDefault">
<input type="hidden" name="__VIEWSTATE_KEY" value="VIEWSTATE_20120517_053f9295-9371-4aac-a9a1-5750d991db26_634728536068593750" />
<input type="hidden" name="__VIEWSTATE" value="" />
  
  <!-- Required Hidden Fields --><input name="h1" id="h1" type="hidden" />
  <input name="ht1" id="ht1" type="hidden" size="1" width="15px" /> <input name="ht2" id="ht2" type="hidden" size="1" width="15px" />
  <input name="htContentSite" id="htContentSite" type="hidden" size="1" width="15px" />
  <!-- Required Fields -->
  <div id="divPopUpMessage" style="DISPLAY: none; Z-INDEX: 101; POSITION: absolute"></div>
  
  <!-- End Required Fields --><script src="/Themes/MainSkins/tpo2/public.js"></script><script src="/Themes/MainSkins/tpo2/tabs.js"></script><style type="text/css">








 .tab{
 border:1px solid #333333;
 background-color:#efefef;
 }
 td{
 font-family:tahoma;
 font-size:10px;
 color:#333333;
 }</style>
<link id="lnkMainStyle" href="/Themes/MainSkins/tpo2/1.css" type="text/css" rel="stylesheet" />
<table dir="ltr" cellspacing="0" cellpadding="2" width="965" align="center" border="0">
  <tbody>
    <tr>
      <td valign="top" align="center">
      <table cellspacing="0" cellpadding="0" width="965" align="center" border="0">
        <tbody>
          <tr>
            <td class="header" valign="bottom" align="center" width="965" height="140">
            <table cellspacing="0" cellpadding="0" width="100%" align="center" border="0">
              <tbody>
                <tr>
                  <td valign="middle" nowrap="nowrap" align="center">
                  <table cellspacing="0" cellpadding="0" width="98%" border="0">
                    <tbody>
                      <tr>
                        <td align="left" width="20%">&nbsp;<a onclick="javascript:ChangeStyle('1');return false;" href="javascript:void(0);"><img alt="" border="0" src="/Themes/MainSkins/tpo2/images/colorset1.gif" /></a> <a onclick="javascript:ChangeStyle('2');return false;" href="javascript:void(0);"><img alt="" border="0" src="/Themes/MainSkins/tpo2/images/colorset2.gif" /></a> <a onclick="javascript:ChangeStyle('3');return false;" href="javascript:void(0);"><img alt="" border="0" src="/Themes/MainSkins/tpo2/images/colorset3.gif" /></a> <a onclick="javascript:ChangeStyle('4');return false;" href="javascript:void(0);"><img alt="" border="0" src="/Themes/MainSkins/tpo2/images/colorset4.gif" /></a> <a onclick="javascript:ChangeStyle('5');return false;" href="javascript:void(0);"><img alt="" border="0" src="/Themes/MainSkins/tpo2/images/colorset5.gif" /></a> <a onclick="javascript:ChangeStyle('6');return false;" href="javascript:void(0);"><img alt="" border="0" src="/Themes/MainSkins/tpo2/images/colorset6.gif" /></a> </td>
                        <td align="right" width="62%"><a href="http://fa.tpo.ir"><font color="#000000"><span style="TEXT-DECORATION: none">&nbsp;فارسی</span></font></a></td>
                        <td align="right" width="18%">&nbsp;</td>
                      </tr>
                    </tbody>
                  </table>
                  </td>
                </tr>
                <tr>
                  <td valign="middle" align="center" height="120"><object id="intro" codebase="http://fpdownload.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" height="110" width="950" align="middle" border="0" classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000">
                  <param value="Transparent" name="WMode" />
                  <param value="sameDomain" name="allowScriptAccess" />
                  <param value="http://217.11.31.132/Themes/MainSkins/tpo2/swf/header.swf" name="movie" />
                  <param value="high" name="quality" />
                  <param value="#c5c5c5" name="bgcolor" /></object></td>
                </tr>
              </tbody>
            </table>
            </td>
          </tr>
        </tbody>
      </table>
      </td>
    </tr>
    <tr>
      <td valign="top" align="center">
      <table width="98%" border="0" class="BackMain">
        <tbody>
          <tr>
            <td align="left" width="21%"><span id='spn5119254'></span><script>GetLocalBlock('/getlocalblock.aspx?app=search&page=SearchForm','spn5119254');//جستجو</script></td>
            <td id="Theme_tdMarquee" align="right" width="40%"></td>

            <td width="3%">&nbsp;</td>
            <td dir="rtl" style="FONT-SIZE: 10px" valign="middle" align="right" width="36%"><a href="/documents/document/11975/13184/portal.aspx"><font color="#003366" size="1">Contact us</font></a> | <a href="/documents/document/0/13183/portal.aspx"><font color="#003366">Sitemap</font></a> |<font color="#003366"> </font><a href="/default.aspx"><font color="#003366">Home Page</font></a> </td>
          </tr>
        </tbody>
      </table>
      </td>
    </tr>
    <tr>
      <td valign="top" align="left">
      <table dir="rtl" height="100%" cellspacing="3" cellpadding="1" width="99%" align="center" summary="" border="0" class="table-normal">
        <tbody>
          <tr>
            <td id="Theme_tdMain" class="table-normal" dir="ltr" valign="top" width="85%" height="100%">&nbsp; 
<table id="Theme__ctl0_tblDocument" dir="ltr" cellspacing="0" cellpadding="0" width="100%" border="0" background="/ParsDesign/files/Backgrounds/13133.">
 <tr>
 <TD colspan="2" valign="top">
  <div align="center">
<p style="LINE-HEIGHT: 150%"><img alt="" width="468" height="108" src="/UserFiles/Image/banner_main-jpg(1).jpg" />&nbsp;</p>
</div>
<div align="center">
<p style="LINE-HEIGHT: 150%">&nbsp; </p>
</div>
<div dir="ltr" align="center">
<p style="LINE-HEIGHT: 150%">&nbsp; </p>
<p style="LINE-HEIGHT: 150%">&nbsp;</p>
<p style="LINE-HEIGHT: 150%"><strong><font color="#000066" size="4">Iran Export-Import Laws and Regulations of&nbsp;2011 (1390)</font></strong></p>
<p style="LINE-HEIGHT: 150%">&nbsp;</p>
</div>
<div align="center">
<p style="LINE-HEIGHT: 150%">&nbsp;</p>
</div>
<div align="center">
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse; BEHAVIOR: url(/EditorV2/editor/css/behaviors/showtableborders.htc)" id="table172" border="1" bordercolor="#ffffff" cellpadding="0" width="667" height="167">
  <tbody>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: #c0c0c0 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 638px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="2">
      <div style="MARGIN: 5pt 0cm 10pt" align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">SECTION I</font></strong></p>
      </div>
      <div style="MARGIN-BOTTOM: 10pt" align="center">
      <p style="LINE-HEIGHT: 150%"><font face="Tahoma"><font size="2"><font color="#ffffff"><strong>LIVE ANIMALS; ANIMAL PRODUCTS</strong><strong>&nbsp;</strong></font></font></font></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: #808080 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      <p style="LINE-HEIGHT: 150%"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-1ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 7.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: #c0c0c0 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">1</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 609px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Live animals.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: #808080 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><font color="#000000" size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-format1-ok.pdf"></a></font></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 17.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: #c0c0c0 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">2</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 609px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Meat and edible meat offal.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: #808080 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><font color="#000000" size="2" face="Tahoma"></font></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: #c0c0c0 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">3</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 609px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Fish and crustaceans, molluses and other aquatic invertebrates.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: #808080 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><font color="#000000" size="2" face="Tahoma"></font></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 17.25pt">
      <td style="BORDER-LEFT: #c0c0c0 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">4</font></span></p>
      </div>
      </td>
      <td style="BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 609px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Dairy produce; birds&rsquo; eggs; natural honey; edible products of animal origin, not elsewhere specified or included.</font></span></p>
      </div>
      </td>
      <td style="BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: #808080 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><font color="#000000" size="2" face="Tahoma"></font></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 18.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">5</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 609px; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Products of animal origin, not elsewhere specified or included.&nbsp;</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><font color="#000000" size="2" face="Tahoma"></font></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 18.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 609px; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      </td>
    </tr>
    <tr style="HEIGHT: 18.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 609px; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      </td>
    </tr>
    <tr style="HEIGHT: 18.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 609px; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; HEIGHT: 23px; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="BORDER-COLLAPSE: collapse; BEHAVIOR: url(/EditorV2/editor/css/behaviors/showtableborders.htc)" id="table173" border="1" cellspacing="0" bordercolor="#ffffff" cellpadding="0" width="670">
  <tbody>
    <tr style="HEIGHT: 6.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 638px; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" colspan="2">
      <div style="MARGIN: 5pt 0cm 10pt" align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">SECTION II</font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">VEGETABLE PRODUCTS </font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#990033"><strong>&nbsp;</strong></font></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top">
      <p style="LINE-HEIGHT: 150%">&nbsp;</p>
      <p style="LINE-HEIGHT: 150%"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-2%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 6pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 6pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">6</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 6pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top">
      <div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 6pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%206%20(vegetable%20products).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">7</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Edible vegetables and certain roots and tubers.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%207%20(edible%20vegetables%20&%20certain%20roots%20&%20tubers).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 7.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">8</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top">
      <div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Edible fruit and nuts; peel of citrus fruit or melons. </font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%208%20(edible%20fruit%20&%20nuts).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 17.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">9</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Coffee, tea, mate and spices.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%209%20(coffee,%20tea,%20mate%20&%20spices).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">10</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top">
      <div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Cereals.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%2010%20(cereals).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">11</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Products of the milling industry; malt; starches; inulin; wheat gluten.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%2011%20(milling,%20industry,%20malt).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" valign="top">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">12</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants;straw and fodder. </font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%">&nbsp;</p>
      </td>
    </tr>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">13</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Lac; gums, resins and other vegetable saps and extracts.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%2013%20(lac,%20gums,resins).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">14</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Vegetable plaiting materials; vegetable products not elsewhere specified or included.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%2014%20(vegetable%20plaiting%20material).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 26px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 608px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 32px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse; BEHAVIOR: url(/EditorV2/editor/css/behaviors/showtableborders.htc)" id="table174" border="1" cellspacing="0" bordercolor="#ffffff" cellpadding="0" width="667">
  <tbody>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" colspan="3">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">SECTION III</font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;<br />
      ANIMAL OR VEGETABLE WAXES</font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </div>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" width="26">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">15</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 610px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 28px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><font color="#000000" size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-3%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></font></p>
      </div>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 610px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 28px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 610px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 28px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 610px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 28px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse; BEHAVIOR: url(/EditorV2/editor/css/behaviors/showtableborders.htc)" id="table175" border="1" cellspacing="0" bordercolor="#ffffff" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 15pt">
      <td style="PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font size="2" face="Tahoma">&nbsp;</font></strong></p>
      </div>
      <div style="MARGIN: 5pt 0cm 10pt" align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION IV</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#990033" size="2" face="Tahoma"><strong><font color="#ffffff">PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES</font> </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-4ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">16</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Preparations of meat, of fish or of crustaceans, molluses or other aquatic invertebrates.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2016%20(preparation%20of%20meat).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">17</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Sugars and sugar confectionery.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2017(sugars).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">18</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Cocoa and cocoa preparations.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2018%20(cocoa).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">19</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Preparations of cereals, flour, starch or milk; pastrycooks&rsquo; products.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2019%20(preparation%20of%20cereals).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">20</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Preparations of vegetables, fruit, nuts or other parts of plants.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2020%20(preparation%20o%20(vegetable%20&%20fruit).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">21</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Miscellaneous edible preparations.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2021%20(miscellaneous).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 9pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">22</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Beverages, spirits and vinegar.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2022%20(beverages).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">23</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Residues and waste from the food industries; prepared animal fodder.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2023%20(residues%20&%20waste%20fromthe%20food%20industries).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">24</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Tobacco and manufactured tobacco substitutes.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2024%20(tobacco).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 592px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table176" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">SECTION V</font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font face="Tahoma"><font color="#ffffff" size="2">MINERAL PRODUCTS </font></font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-5%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a>&nbsp;</font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">25</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 601px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Salt; sulphur; earths and stone; plastering materials, lime and cement.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2025%20(salt,%20sulphur,earths).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">26</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 601px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Ores, slag and ash.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2026(ores,%20slag,%20ash).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">27</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 601px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2027%20(mineralfuels%20,%20mineral%20oils).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 601px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 601px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 601px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse; BEHAVIOR: url(/EditorV2/editor/css/behaviors/showtableborders.htc)" id="table177" border="1" cellspacing="0" bordercolor="#ffffff" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 6.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION VI </strong></font></p>
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES </strong></font></p>
      <p style="LINE-HEIGHT: 150%"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-6%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></p>
      </div>
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 150%"><strong><font size="2" face="Tahoma">&nbsp;</font></strong></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 21pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 21pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%" align="center"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">28 </font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 21pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 21pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2028%20(inorganic%20chemicals).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">29</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Organic chemicals.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2029%20(organic%20chemical).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 9pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">30</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Pharmaceutical products.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2030%20pharmaceutical%20products.pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">31</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Fertilisers.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2031%20(fertilizer).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 26.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="left">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">32</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" align="left">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;paints and varnishes; putty and other mastics; inks.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="left">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2032%20(tanning%20or%20dyeing%20extracts).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 9pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">33</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Essential oils and resinoids; perfumery, cosmetic or toilet preparations.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2033%20(essential%20oils%20&%20resinoids.pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">34</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial .waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, &ldquo;dental waxes&rdquo; and dental preparations with a basis of plaster</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2034%20(%20soap,%20organic%20surface-active%20agent).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 7.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">35</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Albuminoidal substances; modified starches; glues; enzymes.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 35(albuminoide substances).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">36</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 36 (explosives, pyrotechnic products).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">37</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Photographic or cinematographic goods.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 37 (photographic).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">38</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Miscellaneous chemical products.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 38 (miscellaneous chemical products).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table178" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 14.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION VII</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>PLASTICS AND ARTICLES THEREOF;<br />
      RUBBER AND ARTICLES THEREOF </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-7ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 9pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">39</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Plastics and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 39 (plastics & articles thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">40</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Rubber and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2040%20(rubber%20&%20articles%20thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 200%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 200%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table179" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION VIII</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS TRAVEL GOODS,<br />
      HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>(OTHER THAN SILK-WORM GUT)</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-8ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">41</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 598px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Raw hides and skins (other than furskins) and leather.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 40px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%2041%20(raw%20hides%20&%20skins%20leather).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 26.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">42</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 598px; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 40px; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%2042%20(articles%20for%20leather).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">43</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 598px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Furskins and artificial fur; manufactures thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 40px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter%2043%20(furskins).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 598px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 40px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 598px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 40px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 598px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 40px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table180" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 14.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">SECTION IX</font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font face="Tahoma"><font color="#ffffff" size="2">WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK</font></font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-9%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a>&nbsp;</font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 14.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">44</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 581px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Wood and articles of wood, wood charcoal.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2044%20(wood%20&%20articles%20of%20wood).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">45</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 581px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Cork and articles of cork.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2045%20(cork%20&%20articles%20of%20cork).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">46</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 581px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2046%20(manufactures%20of%20straw).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 581px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 581px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 581px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table181" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 18.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 18.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">SECTION X</font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><strong><font color="#ffffff" size="2" face="Tahoma">PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF </font></strong></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-10%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a>&nbsp;</font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 18.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 18.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">47</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 580px; PADDING-RIGHT: 1.4pt; HEIGHT: 18.75pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 18.75pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2047%20(pulp%20of%20wood%20or%20of%20other%20fibrous%20cellulosic).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 18.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 18.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">48</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 580px; PADDING-RIGHT: 1.4pt; HEIGHT: 18.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Paper and paperboard; articles of paper pulp, of paper or of paperboard.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 18.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2048%20(paper%20&%20paperboard).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 24pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 30px; PADDING-RIGHT: 1.4pt; HEIGHT: 24pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">49</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 580px; PADDING-RIGHT: 1.4pt; HEIGHT: 24pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 24pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter%2049(printed%20books%20&%20newspaper).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table182" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 597px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 597px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 597px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 41px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table183" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XI </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#990033" size="2" face="Tahoma"><strong><font color="#ffffff">TEXTILES AND TEXTILE ARTICLES</font> </strong></font></p>
      <p style="LINE-HEIGHT: 150%"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-11ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></p>
      </div>
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 150%"><strong><font size="2" face="Tahoma">&nbsp;</font></strong></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 6.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">50</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Silk.</font></span></p>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Si</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 50 (silk).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 18pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">51</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Wool, fine or coarse animal hair; horsehair yarn and woven fabric.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 51 (wool, fine or coarse animal hair).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 6.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">52</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Cotton.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 6.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 52 (cotton).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 12pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">53</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 12pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 12pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 53(other vegetable textile fibres).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 7.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">54</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Man-made filaments.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 54 ( man-made filaments).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 17.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">55</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Man-made staple fibres.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 55(man-made staple fibres).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">56</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 56 (wadding, felt & nonwoven).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 12pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">57</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 12pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Carpets and other textile floor coverings.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 12pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 57(carpet).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 14.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">58</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 58(special woven fabrics).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 26.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">59</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 26.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 59(impregnated-coated).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">60</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Knitted or crocheted fabrics.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a href="/UserFiles/File/chapter 60 (knitted or crocheted fabrics).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">61</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Articles of apparel and clothing accessories, knitted or crocheted.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 61(articles of apparel & knitted or crocheted).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">62</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Articles of apparel and clothing accessories, not knitted or crocheted.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 62(artilces of appared & not knitted or crocheted).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 18pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">63</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Other made up textile articles; sets; worn clothing and worn textile articles; rags.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 63(other made up textile articles).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 18pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 18pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 18pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 27px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 579px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 47px; PADDING-RIGHT: 1.4pt; HEIGHT: 18pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table184" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 14.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XII</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING - STICKS, Seat - Sticks, WHIPS, RIDING - CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-12ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 14.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">64</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 602px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Footwear, gaiters and the like; parts of such articles.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 64 (footwear,gaiters &the like).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 7.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">65</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 602px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Headgear and parts thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 65(head gear & parts thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">66</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 602px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Umbrellas, Sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 66(umbrellas, sun umbrellas).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 28.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 28.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">67</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 602px; PADDING-RIGHT: 1.4pt; HEIGHT: 28.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 28.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 67(prepared feathers & down).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
  </tbody>
</table>
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table185" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 25px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 590px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 25px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 590px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 25px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 590px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 37px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table186" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XIII</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS;<br />
      GLASS AND GLASSWARE</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-13ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">68</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Articles of stone, plaster, cement, asbestos, mica or similar materials.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 68(articles of stone, plaster).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" bordercolor="#ffffff" width="26" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">69</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Ceramic products.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 69 (ceramic products).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">70</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Glass and Glassware.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 70 (glass & glassware).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse; BEHAVIOR: url(/EditorV2/editor/css/behaviors/showtableborders.htc)" id="table187" border="1" cellspacing="0" bordercolor="#ffffff" cellpadding="0" width="667">
  <tbody>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XIV</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-14ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 29px; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%" dir="ltr" align="center"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">71</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 582px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 40px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 71(natural or cultured pearls precious).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </div>
      </td>
    </tr>
  </tbody>
</table>
</div>
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table188" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse; BEHAVIOR: url(/EditorV2/editor/css/behaviors/showtableborders.htc)" id="table189" border="1" cellspacing="0" bordercolor="#ffffff" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XV</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>BASE METALS AND ARTICLES OF BASE METAL </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-15%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a>&nbsp;</font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">72</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Iron and steel.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 72(iron & steel).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">73</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Articles of iron or steel.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 73(articles of iron or steel).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 14.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">74</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Copper and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 74(copper & articles thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">75</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Nickel and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 75(nickle & articles therof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">76</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Aluminum and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 76(aluminium & articles thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">77</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">(Reserved for possible future use in the Harmonized System)</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea" align="center">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">78</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Lead and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 78 (lead & articles thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 9pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">79</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Zinc and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%">&nbsp;</p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">80</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Tin and articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 80 (tin & articles thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">81</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Other base metals; cermets; articles thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 81 (other base metal).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 9pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffeaea">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">82</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 82( tools & implements, cutlery).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" dir="ltr" bgcolor="#ffffff">
      <div style="TEXT-ALIGN: center; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt" align="center">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">83</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Miscellaneous articles of base metal.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 83(miscellaneous articles of base metal).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 36px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 563px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 51px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table190" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 10.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 10.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XVI</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-16%20final%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">84</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 603px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 35px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 84(nuclear reactors, boilers).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 24pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 24pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">85</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 603px; PADDING-RIGHT: 1.4pt; HEIGHT: 24pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 35px; PADDING-RIGHT: 1.4pt; HEIGHT: 24pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 85(electrical machinery & equipment & parts thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table191" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 25px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 593px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 35px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 25px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 593px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 35px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 25px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 593px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 35px; PADDING-RIGHT: 1.4pt; HEIGHT: 15pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table192" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 14.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 14.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XVII</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-17%20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 33pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 33pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">86</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 33pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-ALIGN: justify; TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixturesand fittings and parts thereof; mechanical ( including electro-mechanical) traffic signaling equipment of all kinds.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 33pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 86(railway or tramway).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 12.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">87</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 12.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 87(vehicles otherthan railway or tramway).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 9pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">88</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Aircraft, spacecraft, and parts thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 9pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 88(aircraft, spacecraft & parts thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">89</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Ships, boats and floating structures.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 89(ships, boats & floating structures).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 15.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 15.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table193" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 24.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 24.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XVIII</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#990033" size="2" face="Tahoma"><strong><font color="#ffffff">OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND </font><font color="#ffffff">ACCESSORIES THEREOF </font></strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-18ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a>&nbsp;</font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 24.75pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 24.75pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">90</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 24.75pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 24.75pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 90(optical, photographic, cinematographic).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 7.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">91</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Clocks and watches and parts thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 7.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 91 (clocks, watches & parts thereof).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 17.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">92</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Musical instruments; parts and accessories of such articles.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><a target="_blank" href="/UserFiles/File/chapter 92 (musical instruments).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></p>
      </td>
    </tr>
    <tr style="HEIGHT: 17.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 17.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%" dir="ltr"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 17.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 594px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 44px; PADDING-RIGHT: 1.4pt; HEIGHT: 17.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse; BEHAVIOR: url(/EditorV2/editor/css/behaviors/showtableborders.htc)" id="table194" border="1" cellspacing="0" bordercolor="#ffffff" cellpadding="0" width="667">
  <tbody>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: windowtext 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XIX</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-19ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: windowtext 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 200%" dir="ltr" align="center"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">93</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 591px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%" align="left"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Arms and ammunition; parts and accessories thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff">
      <div align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 93 (arms & ammunition).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </div>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: windowtext 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%" dir="ltr"><font color="#000066" size="2" face="Tahoma"><span style="FONT-SIZE: 11pt">&nbsp;</span></font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 591px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: windowtext 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%" dir="ltr"><font color="#000066" size="2" face="Tahoma"><span style="FONT-SIZE: 11pt">&nbsp;</span></font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 591px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: windowtext 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 591px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 46px; PADDING-RIGHT: 1.4pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table195" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 39pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 39pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XX</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>MISCELLANEOUS MANUFACTURED ARTICLES </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma"><a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-20ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a>&nbsp;</font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 39pt">
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">94</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 39pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name platesand the like; prefabricated buildings.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 39pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 94(furniture, bedding, mattresses).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 8.25pt">
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">95</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Toys, games and sports requisites; parts and accessories thereof.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 8.25pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 95(toys, games & sports requities).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">96</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Miscellaneous manufactured articles.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 96(miscellaneous manufactured articles).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: medium none; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: medium none; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: medium none; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 16.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 596px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 42px; PADDING-RIGHT: 1.4pt; HEIGHT: 16.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div align="center">
<table style="WIDTH: 500.4pt; BORDER-COLLAPSE: collapse" id="table196" border="0" cellspacing="0" cellpadding="0" width="667">
  <tbody>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffd7d7" valign="top" bordercolor="#ffffff" colspan="3">
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#ffffff" size="2" face="Tahoma"><strong>SECTION XXI</strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font color="#990033" size="2" face="Tahoma"><strong><font color="#ffffff">WORKS OF ART, COLLECTORS&rsquo; PIECES AND ANTIQUES</font> </strong></font></p>
      </div>
      <div align="center">
      <p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;<a target="_blank" href="http://fa.tpo.ir/pdf/low90-mogarrarat-21ok.pdf"><img border="0" alt="" width="35" height="12" src="/UserFiles/Image/icon_pdf.jpg" /></a></font></p>
      </div>
      </td>
    </tr>
    <tr style="HEIGHT: 11.25pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">97</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 604px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="top" bordercolor="#ffffff">
      <div style="TEXT-INDENT: -17pt; MARGIN-LEFT: 17pt">
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">Works of art, collectors&rsquo; pieces and antique.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 34px; PADDING-RIGHT: 1.4pt; HEIGHT: 11.25pt; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffffff" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 97(works of arts, collectors' pieces & antiques).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
    <tr style="HEIGHT: 13.5pt">
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 19.5pt; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff" width="26" align="center">
      <p style="LINE-HEIGHT: 200%" dir="ltr"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">98</font></span></p>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 604px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="top" bordercolor="#ffffff">
      <div>
      <p style="LINE-HEIGHT: 200%"><span style="FONT-SIZE: 11pt"><font size="2" face="Tahoma">C.K.D. parts for road building machinery, vehicles and other machinery.</font></span></p>
      </div>
      </td>
      <td style="BORDER-BOTTOM: 1px solid; BORDER-LEFT: 1px solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 1.4pt; WIDTH: 34px; PADDING-RIGHT: 1.4pt; HEIGHT: 13.5pt; BORDER-TOP: 1px solid; BORDER-RIGHT: 1px solid; PADDING-TOP: 0cm" bgcolor="#ffeaea" valign="middle" bordercolor="#ffffff" align="center">
      <p style="LINE-HEIGHT: 200%"><font color="#000066"><a target="_blank" href="/UserFiles/File/chapter 98(C.K.D. parts for road building machinery, vehicles).pdf"><font color="#000000" size="2" face="Tahoma"></font></a></font></p>
      </td>
    </tr>
  </tbody>
</table>
</div>
<div>
<p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
</div>
<div>
<p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
</div>
<div dir="ltr">
<p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
</div>
</div>
<div style="TEXT-INDENT: -11.35pt; MARGIN-LEFT: 11.35pt">
<p style="LINE-HEIGHT: 150%"><strong><font size="2" face="Tahoma">&nbsp;</font></strong></p>
</div>
<div style="MARGIN: 5pt 0cm 10pt" align="center">
<p style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma">&nbsp;</font></p>
<p style="LINE-HEIGHT: 150%">&nbsp;</p>
<p style="LINE-HEIGHT: 150%">&nbsp;</p>
<p style="LINE-HEIGHT: 150%">&nbsp;</p>
<p style="LINE-HEIGHT: 150%">&nbsp;</p>
</div></TD>
 </tr>
 <tr>
 </tr>
 <tr>
 </tr>
 <tr>
 </tr>
</table>
</td>

            <td class="table-normal" valign="top" align="right" width="15%" height="10"><!-- Start Right Col -->
            <table height="100%" cellspacing="0" cellpadding="0" width="100%" align="right" summary="" border="0">
              <tbody>
                <tr>
                  <td id="Theme_tdMenu" valign="top" align="right" width="100%" height="10"><script>var arrMenuText_0 = new Array("&nbsp;&nbsp;Export & import laws&nbsp;");var arrMenuLink_0 = new Array("/documents/document/12226/13133/laws-of-2008.aspx");
var arrMenuText_1_2 = new Array("&nbsp;&nbsp;Kish&nbsp;","&nbsp;&nbsp;Qeshm&nbsp;","&nbsp;&nbsp;Chabahar&nbsp;","&nbsp;&nbsp;Aras&nbsp;","&nbsp;&nbsp;Anzali&nbsp;","&nbsp;&nbsp;Arvand&nbsp;");var arrMenuLink_1_2 = new Array("/documents/document/13513/13518/portal.aspx","/documents/document/13513/13519/portal.aspx","/documents/document/13513/13520/portal.aspx","/documents/document/13513/13523/portal.aspx","/documents/document/13513/13525/portal.aspx","/documents/document/13513/13526/portal.aspx");
var arrMenuText_1 = new Array("&nbsp;&nbsp;Introduction&nbsp;","&nbsp;&nbsp;Laws of Free Trade Zones&nbsp;","&nbsp;&nbsp;Free Trade Zones&nbsp;","&nbsp;&nbsp;Special Economic Zones &nbsp;");var arrMenuLink_1 = new Array("/documents/document/12236/12468/1.aspx","/documents/document/12236/12337/Free-Trade-Zones.aspx","/documents/document/12236/13513/portal.aspx","/documents/document/12236/13543/portal.aspx");
var arrMenuText_2_1 = new Array("&nbsp;&nbsp;Government Owned Banks&nbsp;","&nbsp;&nbsp;Private Banks&nbsp;","&nbsp;&nbsp;Specialized Government Banks&nbsp;");var arrMenuLink_2_1 = new Array("/documents/document/12313/12314/Government-Owned-Banks.aspx","/documents/document/12313/12315/Private-Banks.aspx","/documents/document/12313/12316/Specialized-Government-Banks.aspx");
var arrMenuText_2 = new Array("&nbsp;&nbsp;Banking Laws and Regulations&nbsp;","&nbsp;&nbsp;Iranian Banks&nbsp;");var arrMenuLink_2 = new Array("/documents/document/12312/12409/Banking-Laws-and-Regulations.aspx","/documents/document/12312/12313/Iranian-Banks.aspx");
var arrMenuText_3 = new Array("&nbsp;&nbsp;Laws & Regulations&nbsp;");var arrMenuLink_3 = new Array("/documents/document/12233/13542/portal.aspx");
var arrMenuText_4 = new Array("&nbsp;&nbsp;Exemplary Exporters 2001&nbsp;","&nbsp;&nbsp;Exemplary Exporters 2002&nbsp;","&nbsp;&nbsp;Exemplary Exporters 2003 &nbsp;","&nbsp;&nbsp;Exemplary Exporters 2004 &nbsp;","&nbsp;&nbsp;Exemplary Exporters 2005&nbsp;","&nbsp;&nbsp;Exemplary Exporters 2006&nbsp;","&nbsp;&nbsp;Exemplary Exporters 2007&nbsp;","&nbsp;&nbsp;Exemplary Exporters 2008&nbsp;","&nbsp;&nbsp;Exemplary Exporters 2009&nbsp;","&nbsp;&nbsp;Exemplary Exporters 2010&nbsp;","&nbsp;&nbsp;Exemplary Exporters 20011 &nbsp;");var arrMenuLink_4 = new Array("/documents/document/12229/12481/portal.aspx","/documents/document/12229/12431/Exemplary-Exporters-2002.aspx","/documents/document/12229/12424/Exemplary-Exporters-2003.aspx","/documents/document/12229/12423/Exemplary-Exporters-2004.aspx","/documents/document/12229/12307/Exemplarly-Exporters-2005.aspx","/documents/document/12229/12428/Exemplary-Exporters-2006.aspx","/documents/document/12229/12501/Exemplary-Exporters-2007.aspx","/documents/document/12229/13108/Exemplary-Exporters-2008.aspx","/documents/document/12229/13380/portal.aspx","/documents/document/12229/13490/portal.aspx","/documents/document/12229/13615/portal.aspx");
var arrMenuText_8 = new Array("&nbsp;&nbsp;List of Participants&nbsp;","&nbsp;&nbsp;UFI&nbsp;","&nbsp;&nbsp;Trade Fairs & Events held in Tehran&nbsp;");var arrMenuLink_8 = new Array("/documents/document/12565/12762/portal.aspx","/documents/document/12565/13426/portal.aspx","/documents/document/12565/13529/portal.aspx");
var arrMenuText_10 = new Array("&nbsp;&nbsp;New Seminars & Conferences&nbsp;","&nbsp;&nbsp;Archive&nbsp;");var arrMenuLink_10 = new Array("/documents/document/12811/12812/portal.aspx","/documents/document/12811/13405/portal.aspx");
var arrMenuText = new Array("&nbsp;&nbsp;Export-import Laws&nbsp;","&nbsp;&nbsp;Free Zones&nbsp;","&nbsp;&nbsp;Monetary & Banking&nbsp;","&nbsp;&nbsp;Foreign Investment&nbsp;","&nbsp;&nbsp;Exemplary Exporters&nbsp;","&nbsp;&nbsp;Business Directory&nbsp;","&nbsp;&nbsp;National Export Day&nbsp;","&nbsp;&nbsp;Unions And Associations&nbsp;","&nbsp;&nbsp;Trade Fairs and Events&nbsp;","&nbsp;&nbsp;Trade Info Sources&nbsp;","&nbsp;&nbsp;Seminars and Conferences&nbsp;","&nbsp;&nbsp; Traveler Information&nbsp;");var arrMenuLink = new Array("/#","/#","/#","/documents/document/0/12233/Foreign-Investment.aspx","/documents/document/0/12229/Exemplary-Exporters.aspx","/documents/document/0/12228/Exporters-Directory.aspx","/documents/document/0/13611/portal.aspx","/documents/document/0/12230/Unions-And-Associations.aspx","/documents/document/0/12565/Trade-Fairs-and-Events.aspx","/documents/document/0/12237/Trade-Info-Sources.aspx","/#","/documents/document/0/13528/portal.aspx");
var dir="ltr";
var bolVer=true;
</script><script src="/scripts/menu_scripts/Menu_Normal.js"></script>
<div id=divMainMenu></div>

</div><script>InitMenu();</script>
</td>

                </tr>
                <tr>
                  <td valign="top" align="right" height="100%">&nbsp;</td>
                </tr>
              </tbody>
            </table>
            <!-- End Right Col --></td>
          </tr>
        </tbody>
      </table>
      </td>
    </tr>
    <tr>
      <td align="center">
      <table cellspacing="0" cellpadding="0" width="99%" align="center" border="0" class="menu-bk">
        <tbody>
          <tr>
            <td valign="top" align="center">
            <table cellspacing="0" cellpadding="2" width="100%" align="center" border="0" class="menu-bktop">
              <tbody>
                <tr>
                  <td valign="top" align="center">
                  <p><br />
                  Copyright &copy; 2007 Trade Promotion Organization of Iran. All rights reserved. <br />
                  <br />
                  </p>
                  </td>
                </tr>
              </tbody>
            </table>
            </td>
          </tr>
        </tbody>
      </table>
      </td>
    </tr>
  </tbody>
</table>
<script type="text/JavaScript">
<!--
function ChangeStyle(styleName){
  SetStyle(styleName);
  SaveStyle(styleName);
}
function SetStyle(styleName){
  objLink = document.getElementById("lnkMainStyle");
  objLink.href = "/Themes/MainSkins/tpo2/"+styleName+".css";
}
function SaveStyle(styleName){
 setCookie("styleName",styleName);
}

var styleName = getCookie("styleName");

if(styleName!=null){
  SetStyle(styleName);
}

 
function setCookie(name, value) {
 var curCookie = name + "=" + escape(value) ;
 document.cookie = curCookie;
}

function getCookie(name) {
 var dc = document.cookie;
 var prefix = name + "=";
 var begin = dc.indexOf("; " + prefix);
 if (begin == -1) {
  begin = dc.indexOf(prefix);
  if (begin != 0) return null;
 } else
  begin += 2;
 var end = document.cookie.indexOf(";", begin);
 if (end == -1)
  end = dc.length;
 return unescape(dc.substring(begin + prefix.length, end));
}
//-->
</script>
<script>
var iVoteItemId=0;
function GetVoting(){
if (iVoteItemId==0){
alert("لطفا يك آيتم را انتخاب نماييد");

}else{
 window.open('/BlockManagement/BlockVoteItemVoting.aspx?BlockVotedIdItem='+iVoteItemId,'VotingResult','width=400,height=300,scrollbars=yes').moveTo(0,0);
 }
}
</script>
<div align="center">
 
</div>

   <SCRIPT>
            try{window.parent.Redirector(window.location.href);}catch(e){}
   </SCRIPT>
  </form>
 </div>
 <script>function nothin(){};</script>
 </body>
</HTML>

