In order to find the hs code, we have Customs Tariff  but due to not mentioning complete description of goods its very difficult to find correct hs code, therefore, we received so many requests asking about the correct hs code of different items, so as per public demand we decided to write this article where we share correct hs code of general items with complete description.

Hs Code of Fresh Fruits & Vegetable:
Hs-Code-of-Fresh-Fruits-and-Vegetable

1- Hs Code of Fresh & Dried Fruits

Hs Code of Guavas ... 0804.5010

Hs Code of Mangoes  ... 0804.5020

Hs Code of Dry Kino ... 0805.2090

Hs Code of Lemons  ... 0805.5000

Hs Code of Apricots ... 0809.1000

Hs Code of Cherries ... 0809.2000

Hs Code of Peaches ... 0809.3000

Hs Code of Apricots ... 0809.1000

Hs Code of Kiwifruit ... 0810.5000

Hs Code of Grapefruit ... 0805.4000

Hs Code of Mango pulp ... 0804.5050

Hs Code of Mangosteens ... 0804.5030

Hs Code of Frozen mango  ... 0804.5040

Hs Code of Fresh Grapes ... 0806.1000

Hs Code of Dried Grapes ... 0806.2000

Hs Code of Watermelons ... 0807.1100

Hs Code of Strawberries ... 0810.1000

Hs Code of Fresh Apples ... 0808.1000

Hs Code of Dried Apples ... 0813.3000

Hs Code of Papayas(Papaws) ... 0807.2000

Hs Code of Fresh Kino (Mandarins)  ... 0805.2010

Hs Code of Butter...0405.1000Hs Code of Oranges ... 0805.1000

Hs Code of Pineapples ... 0804.3000Hs Code of Avocados ... 0804.4000

Hs Code of Raspberries, blackberries, mulberries and loganberries ... 0810.2000

1- Hs Code of Fresh Vegetable:

Hs Code of Garlic ... 0703.2000

Hs Code of Onions ... 0712.2000

Hs Code of Spinach ... 0709.7000

Hs Code of Mushrooms ... 0712.3100

Hs Code of  Cauliflowers ... 0704.1000

Hs Code of Sweet potatoes ... 0714.2000

Hs Code of Frozen Potatoes ... 0710.1000

Hs Code of Cucumbers Fresh ... 0707.0000

Hs Code of Onions and shallots ... 0703.1000

Hs Code of Potatoes Fresh & Chilled  ... 0701.9000

Hs Code of Tomatoes Fresh & Chilled  ... 0702.0000

Hs Code of Knitted Garmensts
Hs-Code-of-Men-and-Women-Clothing


1- Hs Code of Men or Boys Clothing


Hs Code of 100% Cotton Mens or Boys Shirts...6105.1000
Hs Code of Blended(50% Cotton & 50% Polyester) Mens or Boys Shirts ...6105.9000

Hs Code of 100% Cotton Mens or Boys T-Shirts...6109.1000
Hs Code of Blended(50% Cotton & 50% Polyester) Mens or Boys T-Shirts ...6109.9090

Hs Code of 100% Cotton Mens or Boys Jacket(Hoody)...6110.2000
Hs Code of Blended(50% Cotton & 50% Polyester) Mens or Boys T-Shirts ...6110.9000

Hs Code of 100% Cotton Mens or Boys Trousers or Short or Pant...6103.4200
Hs Code of Blended(50% Cotton & 50% Polyester) Mens or Boys Trousers or Short or Pant ...6103.4900

2-Hs Code of Girls or Women Clothing:


Hs Code of 100% Cotton Girls or Women Blouses or Shirts...6106.1000
Hs Code of Blended(50% Cotton & 50% Polyester) Girls or Women Blouses or Shirts ...6106.9000

Hs Code of 100% Cotton Girls or Women Suits:...6204.1200
Hs Code of Blended(50% Cotton & 50% Polyester) Girls or Women Suits: ...6204.1900

Hs Code of 100% Cotton  Girls or Women Jacket...6204.3200
Hs Code of Blended(50% Cotton & 50% Polyester) Girls or Women Jacket. ...6204.3900

Hs Code of 100% Cotton Girls or Women Skirt...6204.5200
Hs Code of Blended(50% Cotton & 50% Polyester) Girls or Women Skirt ...6204.5900

Hs Code of Shawls...6117.1010

Hs Code of Scarves...6117.1020

Hs Code of Dupatta...6117.1030

Hs Code of  Burqa(Veils )...6117.1040

Hs Code of Yarn & Fabric

1-Hs Code of 100% Cotton Fabric & 100% Polyester Fabric:


Hs-Code-of-Yarn-and-Fabric
Hs Code of White Cotton Fabric ... 5208.2900


Hs Code of Dyed Cotton Fabric ... 5208.3900

Hs Code of Printed Cotton Fabric ... 5208.5900

Hs Code of Polyester Fabric ... 5513.3100

Hs Code of Jute, Cutting ... 5303.1010

Hs Code of Jute, Waste ... 5303.1020

Hs Code of Jute ... 5303.1090

3-Hs Code of Woven Fabric:


Hs Code of Woven Or Knitted Man-Made Fabrics Which Are Dyed Or Printed ... 5512.1900

Hs Code of  Dyed Or Printed Fabrics Made Of 100% Polyester Staple Fibre ... 5512.1900

Hs Code of General Rubber Tyres :
Hs-Code-of-Rubber-TyresHs Code of Trucks Tyres All Sizes...4011.2090

Hs Code of Buses Tyres All Sizes...4011.2090

Hs Code of Cars Tyres All Sizes...4011.2090

Hs Code of Jeep Tyres All Sizes...4011.2090

Hs Code of Agricultural Tractors Tyres All Sizes...4011.2090

Hs Code of Students Accessories:
Hs Code of Colors in sets...3213.1000
Hs-Code-of-Students-Accessories

Hs Code of Ball point pens 9608.1000

Hs Code of Ball point tips...9608.9920

Hs Code of Exercise books...4820.2000

Hs Code of Geometry boxes...9017.2000

Hs Code of Pencil sharpeners...8214.1000

Hs Code of Pen caps and clips...9608.9910

Hs Code of Erasers...4016.9210 and 4016.9290

Hs Code of Indian ink drawing pens...9608.3100

Hs Code of Propelling or sliding pencils... 9608.4000

Hs Code of Pencils including color pencils (PCT heading 96.09)

Hs Code of Writing, drawing and marking inks... 3215.9010 and 3215.9090

Hs Code of Pens, ball pens, markers and porous tipped pens...9608.1000 and 9608.3900

Hs Code of Refills for ball point pens, comprising the ball point and ink reservoir...9608.6000
Other drawing, marking out or mathematical calculating instruments (geometry box)...9017.2000

Hs Code of Dairy Products:

Hs Code of Whey..0404.1090

Hs-Code-of-Dairy-Food-(Product)
Hs Code of Yogurt...0403.1000

Hs Code of Cheese...0406.1010

Hs Code of Desi ghee...0405.9000

Hs Code of Whey Powder..0404.1010

Hs Code of Natural honey...0409.0000

Hs Code of Fat filled milk... 1901.9090

Hs Code of Preparations for infant use put up for retail sale... Hs Code is 1901.1000

Hs Code of Milk including flavored milk (PCT heading 04.01 and 0402.9900)

Hs Code of  Milk and Cream (PCT heading 04.01 and 04.02)

1.  Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
  • Of a fat content, by weight, not exceeding 1 % .... Hs Code is 0401.1000
  • Of a fat content, by weight, exceeding 1 % but not exceeding 6 % ... Hs Code is 0401.2000
  • Of a fat content, by weight, exceeding 6 % ... Hs Code is 0401.3000
2.  Milk and cream, concentrated or containing added sugar or other sweetening matter.
  • In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %...Hs Code is 0402.1000
  • In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %...Hs Code is 0402.1000
  • Not containing added sugar or other sweetening matter... Hs Code is 0402.2100 Other ... 0402.2900
Hs Code of Kids Toy:
Hs-code-of-Kids-toy
Hs Code of Bicycles. 87.12

Hs Code of Cotton seed 1207.2000

Hs Code of Vessels for breaking up 89.08

Hs Code of Wheelchairs. 8713.1000 and 8713.9000

Hs Code of Eatable Products:
Hs Code of  Meat and similar products of prepared frozen or preserved meat or meat offal of all types including poultry meat and fish. 1602.3200, 1602.3900, 1602.5000, 1604.1100, 1604.1200, 1604.1300, 1604.1400, 1604.1500, 1604.1600, 1604.1900, 1604.2010, 1604.2020, 1604.2090, 1604.3000

Hs Code of  Preparations for infant use, put up for retail sale. 1901.1000

Hs Code of Import of Halal edible offal of bovine animals. 0206.1000, 0206.2000, 0206.8000 and 0206.9000

Hs Code of  Soyabean meal.2304.0000

Hs Code of  Oil cake and other solid residues, whether or not ground or in the form of pellets.2306.1000

Hs Code of Petroleum Crude Oil (PCT heading 2709.0000). Frozen, prepared or preserved sausages and similar products of

Hs Code of Electronic Products:
Hs Code of Solar torches. 8513.1040   
Hs-Code-of-Electronic-Products

Hs Code of Lead-in-wire. 8539.9040

Hs Code of Electronic Circuit. 8539.9040

Hs Code of  Energy saver lamps 8539.3910

Hs Code of Tungsten Filaments. 8539.9040

Hs Code of Base Caps B22 and E27. 8539.9040

Hs Code of Adhesive Additive. 3824.9099

Hs Code of Al-Oxide Suspension. 3824.9099

Hs Code of Capping Cement. 3214.1050

Hs Code of  Stamp Pad Ink. 3215.9010

Hs Code of Gutter for Suspension. 2850.0000

Hs Code of Solar PV panels. 8541.5000

Hs Code of LVD induction lamps. 8539.3990

Hs Code of White crystalline sugar. 1701.9910

Hs Code of Green houses (prefabricated). 9406.0010

Hs Code of Lanterns and related instruments. 8513.1090

Hs Code of Plastic Caps (Upper and Lower). 8539.9040

Hs Code of Fluorescent Powder (Tri Band Phospher). 3206.5010

Hs Code of Wind turbines including alternators and mast. 8502.3100

Hs Code of  Sewing machines of the household type. 8452.1010 and 8452.1090

Hs Code of SMD, LEDs with or without ballast, with fittings and fixtures. 9405.1090

Hs Code of PV modules along with related components, including invertors, charge controllers and batteries. 8541.4000, 8504.4090, 9032.8990 and 8507.0000

High Efficiency Irrigation Equipment. (If used for agriculture sector)

Hs Code of Submersible pumps (up to 75 lbs and head 150 meters). 8413.7010

Hs Code of Sprinklers including high and low pressure (center pivotal) system, conventional sprinkler equipment, water reel traveling sprinkler, drip or trickle irrigation equipment, mint irrigation sprinkler system. 8424.8100 8424.2010

Hs Code of Air release valves, pressure gauges, water meters, back flow preventers, and automatic
8481.1000, 8481.3000, 9026.2000,

Green House Farming and Other Green House Equipment. (If used for agriculture sector)
Hs Code of Tunnel farming equipment. 8430.3100, 8430.3900

Hs Code of Medical Equipment:
Hs-Code-of-Medical-EquipmentHs Code of  Cannulas. 9018.3940 

Hs Code of Manifolds. 8481.8090

Hs Code of Dentist chairs. 9402.1010

Hs Code of Breathing Bags. 9020.0020

Hs Code of Cooling Cabinet. 8418.5000

Hs Code of Operating Table. 9402.9010

Hs Code of Operating Lights. 9018.9090

Hs Code of Gymnasium equipment. 9506.9100

Hs Code of Refrigerated Liquid Bath. 3824.9099

Hs Code of Cardiology/Cardiac Surgery Equipment

Hs Code of Emergency Operating Lights. 9405.4090

Hs Code of Automatic blood cell counter. 9018.9090

Hs Code of Intravenous cannula i.v. catheter. 9018.3940

Hs Code of Hospital Beds with mechanical fittings. 9402.9020

Hs Code of Medical surgical dental or veterinary furniture. 9402.9090

Hs Code of Automatic Cell Separator for preparation of platelets. 9018.9090

Hs Code of Contrast Media Injections (for use in Angiography & MRI etc). 3822.0000

Hs Code of Disposable Medical Devices:
Hs-Code-of-Disposable-Medical-Devices
Hs Code of Burettes. 7017.9000

Hs Code of Other dryers. 8419.3900

Hs Code of Insulin syringes. 9018.3110

Hs Code of Fire extinguisher. 8424.1000

Hs Code of Other weighing machinery. 8423.8900

Hs Code of Fixtures & fittings for hospitals

Hs Code of Self-disabling safety sterile syringes. 9018.3110 

Hs Code of Filtering or purifying machinery and apparatus for water. 8421.2100

Hs Code of Scales for continuous weighing of goods on conveyors. 8423.2000

Hs Code of Other weighing machinery having a maximum weighing. 8423.8200

Hs Code of Other filtering or purifying machinery and apparatus for liquids. 8421.2900

Hs Code of Personal weighing machines, including baby scales; household scales. 8423.1000

Hs Code of Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales. 8423.3000

Hs Code of Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers. 7017.1010

Hs Code of Other weighing machinery having a maximum weighing capacity not exceeding 30 kg. 8423.8100

Hs Code of Weighing machine weights of all kinds; parts of weighing machinery of machines of heading. 8423.2000 & 8423.3000 8423.9000

Hs Code of Other weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000 8423.9000

Hs Code of Networking Equipments:
Hs Code of Networking equipments like routers, LAN bridges, hubs excluding switches and repeaters. 8517.6970 
Hs-Code-of-Networking-Equipments


Hs Code of Other furnaces and ovens. 8514.3000

Hs Code of Electronic balances of. 9016.0010

Hs Code of Other balances of a sensitivity of 5 cg or better, with or without weights. 9016.0090

Hs Code of Thermostats of a kind used in refrigerators and air-conditioners. 9032.1010

Hs Code of Other thermostats. 9032.1090

Hs Code of Manostats. 9032.2000

Hs Code of Other instruments and apparatus Hydraulic or pneumatic. 9032.8100

Hs Code of Other instruments and apparatus. 9032.8990

Hs Code of Parts and accessories of automatic regulating or controlling instruments and apparatus. 9032.9000

Hs Code of Spares and reagents for scientific equipment:

Hs-Code-of-Scientific-Equipment

Hs Code of Fork lifter. 8427.9000

Hs Code of Excavators. 8429.5900

Hs Code of Quarry crane. 8426.3000

Hs Code of Gin saw blades. 8202.9910

Hs Code of Fiber glass mesh. 7019.5190

Hs Code of Grinding machines. 8464.2010

Hs Code of Sharpening machine. 8460.3900

Hs Code of Ultrasonic machine tools. 8456.2090

Hs Code of All interchangeable tools. 8207.9000

Hs Code of Pneumatic machines and tools. 8467.1100

Hs Code of Air compressor (27 cft and above). 8414.8010

Hs Code of Polishing cream or material .3405.4000, 3405.9000

Hs Code of Other machine tools for working stones. 8464.9000

Hs Code of Quarry winches (100 ton capacity and above. 8425.3100

Hs Code of Polishing machines of all types and dimensions. 8464.2090

Hs Code of Chain saw/diamond wire saw in all sizes and dimensions and spares. 8202.4000,
8202.9100

Hs Code of Gang saw blades/diamond saw blades/multiple blades or all types and dimensions. 8202.9990

Hs Code of Quarry winches and electric motor jacks 30 ton capacity and above. 8425.3900

Hs Code of All diamond saw machines, diamond tools and segments. 8464.1000
& Respective headings

Hs Code of Horizontal and Vertical pneumatic line drilling machine. Pneumatic grinding machines. 8467.1900

Hs Code of Machine and tool for stone work; sand blasting machines; tungsten carbide tools; diamond tools & segments (all type & dimensions), hydraulic jacking machines, hydraulic manual press machines, air/hydro pillows, compressed air rubber pipes, hydraulic drilling machines, manual and power drilling machines, steel drill rods and spring (all sizes and dimensions), whole finding system with accessories, manual portable rock drills, cross cutter and bridge cutters. 8464.9000

Hs Code of Integral drilling steel for horizontal and vertical drilling, extension thread 8466.9100

Hs Code of Solar Home Systems:
Hs Code of Charge controllers/current controllers. 9032.8990

Hs Code of Energy saver lamps of varying voltages (operating on DC). 8539.3910

Hs Code of Energy saver lamps of varying voltages (operating on AC). 8539.3910

Hs Code of Light emitting diodes (light emitting indifferent colors). 8541.5000

Hs Code of Water pumps operating on solar energy. 8413.7090, 8413.7010

Hs Code of Water purification plants operating on solar energy. 8421.2100

Hs Code of Batteries NiCd, Li-ion & Lead Acid specific utilization and integrated with solar electrification system. 8507.3000 & 8507.8000

Hs-Code-of-Solar-Home-System
Hs Code of Flux. 3810.1000

Hs Code of Pumps. 8413.3090

Hs Code of O-Ring. 4016.9990

Hs Code of Inverters.8504.4090

Hs Code of Generator. 8501.6100

Hs Code of Solar cells. 8541.4000

Hs Code of PV Modules. 8541.4000

Hs Code of Bypass diodes. 8541.1000

Hs Code of Sterling engine.8543.7000

Hs Code of Cooling towers. 8419.8910

Hs Code of Adhesive labels. 3919.9090

Hs Code of Tempered Glass. 7007.2900

Hs Code of  Fan coils units. 8415.9099

Hs Code of Storage batteries. 8507.2090

Hs Code of  Copper and aluminum tubes

Hs Code of Air handling units. 8415.8200

Hs Code of Solar water pumps. 8413.3090

Hs Code of Absorption chillers. 8418.6990

Hs Code of  Charge controllers. 9032.8990

Hs Code of Aluminum frames. 7610.9000

Hs Code of Vacuum tubes (Glass). 7020.0090

Hs Code of Junction box + Cover. 8538.9090

Hs Code of Solar photo voltaic panels. 8541.4000

Hs Code of Solar Desalination System. 8421.2100

Hs Code of Solar concentrating dish. 8543.7000

Hs Code of Absorbers/Receivers tubes. 8503.0090

Hs Code of Selective coating for Absorber Plates.

Hs Code of Solar Dish Sterling Engine. 8412.8090

Hs Code of Energy Saving Tube Lights. 8539.3920

Hs Code of Sun tracking control system. 8543.7090

Hs Code of Sun tracking control system. 8543.7090

Hs Code of Control panel with accessories. 8406.8200

Hs Code of Solar Air Conditioning System. 8415.1090

Hs Code of Sheet mixture of Paper and plastic. 3920.9900

Hs Code of Charging & Testing equipment. 9031.8000

Hs Code of Control panel with other accessories. 8537.1090

Hs Code of Parabolic Trough collectors modules. 8503.0010

Hs Code of Solar Parabolic Trough Power Plants. 8502.3900

Hs Code of Solar Water Heaters with accessories. 8419.1900

Hs Code of Steam turbine of an output exceeding 40MW. 8406.8100

Hs Code of Steam turbine of an output not exceeding 40MW. 8406.8200

Hs Code of Solar Thermal Power Plants with accessories. 8502.3900

Hs Code of Ribbon for PV Modules (made of silver & Lead)

Hs Code of  EVA (Ethyl Vinyl Acetate) Sheet (Chemical). 3920.9900

Hs Code of Solar Cell Manufacturing Equipment:
Hs Code of Rotor. 8412.9090
Hs-Code-of-Solar-Cell-Equipment

Hs Code of Hub. 8412.9090

Hs Code of Oven. 8514.3000

Hs Code of Generator. 8501.6490

Hs Code of Wind Turbines. 8412.8090

Hs Code of Phosphene Gas. 2848.0000

Hs Code of Diffusion furnace. 8514.3000

Hs Code of  Wind water pump. 8413.8190

Hs Code of Wafering machine. 8479.8990

Hs Code of  Deep cycle battery. 8507.8000

Hs Code of Solar grade polysilicon material. 3824.9099

Hs Code of Crystal (Grower) Puller (if machine). 8479.8990

Hs Code of Remote control for solar charge controller. 8543.7010

Hs Code of Solar chargers for charging electronic devices. 8504.4020

Hs Code of Cutting and shaping machines for silicon ingot. 8461.9000

Hs Code of Pyranometers and accessories for solar data collection. 9030.8900

Hs Code of Geothermal energy equipments.

Hs Code of Geothermal Heat Pumps. 8418.6100, 8418.6990

Hs Code of Geothermal Reversible Chillers. 8418.6990

Hs Code of Air handlers for indoor quality control equipments. 8415.8300

Hs Code of Hydronic heat pumps. 8418.6100

Hs Code of Slim Jim heat exchangers. 8419.5000

Hs Code of HDPE fusion tools. 8515.8000

Hs Code of Geothermal energy Installation tools and Equipment. 8419.8990

Hs Code of Dehumidification equipment. 8479.6000

Hs Code of Thermostats and Intelli Zone. 9032.1090

Hs Code of LVD induction lamps. 8539.3990

Hs Code of SMD, LEDs with or without ballast with fittings and fixtures. 9405.1090

Hs Code of Wind turbines including alternators and mast. 8502.3100

Hs Code of Solar torches. 8513.1040

Hs Code of Lanterns and related instruments. 8513.1090

Hs Code of PV module, with or without, the related components including invertors, charge controllers and batteries. 8541.4000, 8504.4090, 9032.8990, 8507.0000

Hs Code of UPS, inverters/converters.8504.4010 & 8504.4090

Hs Code of Fax machines. 8443.3260

Hs Code of Photo copiers. 8443.3910

Hs Code of IP Phones. 8517.1890

Hs Code of Telephone sets/head sets. 8517.1100

Hs Code of Dialers. 8517.7000

Hs Code of Generator. 8502.1200

Hs Code of Cat 5/Cat 6/Power cables. 8544.4990

Hs Code of PAPX Switch. 8517.6290

Hs Code of Multimedia projectors. 8528.6110

Hs Code of Video conferencing equipment. 8525.8090

Hs Code of CCTV. 8525.8010

Hs Code of Plasma TV. 8528.7212

Hs Code of PUD’s. 8525.8090

Hs Code of Dedicated telephone exchange system for call centers. 8517.6290

Hs Code of Parts, voice cards. 8517.7000

Hs Code of Other (digital call recorders). 8519.8990

Hs Code of VAST terminals. 8525.6040

Hs Code of Proprietary Formwork System. 7308.4000

Hs Code of Plastic tube. 3917.2390

Hs Code of Plastic tie slot filters/plugs, plastic cone. 3926.9099

Hs Code of  Standard steel ply panels, Special sized steel ply panels, wedges, tube clamps (B-Type & G Type), push/pull props, brackets (structure), steel soldiers (structure), drop head, standard, prop tic, buard rail post (structure), coupler brace, cantilever frame, decking beam/Infill beam and doorway angles.7308.4000

Hs Code of Lifting Unit (Structure). 7308.9090

Hs Code of  Bolts, tie bolts, anchor bolt assembly (fastener), anchor screw (fastener).7318.1590

Hs Code of Nuts .7318.1690

Hs Code of Steel pins, tie wing nut (fastener) ... 7318.1900

Hs Code of Steel washers, water plate (fastener) ... 7318.2290

Hs Code of Special hammers.8205.2000

Hs Code of Extraction keys. 8205.5900

Hs Code of Animal Feed & Others

Hs Code of Rhodes Grass ... 2309.9090

Hs Code of Wheat Straw ... 1213.0000

Hs Code of Raw Magnesium Carbonate ... 2519.1000

Hs Code of Pharmacautical Products(Medicine) ... 3004.5090

Hs Code of Guns ... 3004.5090

Hs Code of Shotguns ... 3004.5090

Hs Code of Rifles ... 3004.5090

Hs Code of Pistols ... 3004.5090

Hs Code of Firearms ... 3004.5090



Note:
We have been working in this field for 14 years, therefore we tried our level best to provide true & accurate information, but we still not 100% guarantee it, so you should first confirm it & we are not responsible for any loss! All Information in this Article Just For Education Purpose.

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  1. Hey ! I learned a lot from the information . Does anyone know where my assistant could possibly get ahold of a sample 8a business plan form 1010c document to fill out ?

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  2. Dear Sir i will be very obliged if you provide detailed HS CODES OF high and low power LED lights of all kinds. Thanks

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