HS heading No Description of product Working or processing carried out on non-originating materials that confers originating status

(1) (2) (3) or (4)

ex 02 08 Other meat and edible meat offal, fresh chilled or frozen, of whale Manufacture in which all the materials used are classified within a heading other than that of the product

Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Manufacture in which all the materials of Chapter 3 used must be wholly obtained

ex 04 03 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa Manufacture in which: — all the materials of Chapter 4 used must be wholly obtained, — any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating, and — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 07 10 and ex 07 11 Sweet corn (Zea mays var. saccharata) Manufacture in which all the materials used are classified within a heading other than that of the product

0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Manufacture from materials of any heading

0902 Tea, whether or not flavoured Manufacture from materials of any heading

ex 13 02 Vegetable saps and extracts of liquorice and hops; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

— Mucilages and thickeners, modified, derived from vegetable products Manufacture from non-modified mucilages and thickeners

— Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 14 04 Cotton linters Manufacture in which all the materials used are classified within a heading other than that of the product

1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

— Solid fractions of fish oils and fats and oils of marine mammals Manufacture from materials of any heading including other materials of heading No 1504

— Other Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

ex 15 16 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared, obtained entirely from fish or marine mammals Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

Hydrogenated castor oil, so-called ‘opal wax’ Manufacture in which all the materials used are classified within a heading other than that of the product

ex 15 17 Margarine and edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516 , containing more than 10 % but not more than 15 % by weight of milkfats Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — all the materials of Chapter 4 used must be wholly obtained

ex 15 18 Linoxyn Manufacture in which all the materials used are classified within a heading other than that of the product

ex 15 19 Industrial monocarboxylic fatty acids, acid oils from refining or industrial fatty alcohols, not for animal feeding

— Industrial monocarboxylic fatty acids, acids oils from refining Manufacture in which all the materials used are classified within a heading other than that of the product

Industrial fatty alcohols Manufacture from materials of any heading including other materials of heading No 1519

1520 Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes Manufacture in which all the materials used are classified in a heading other than that of the product

1521 Vegetable waxes (other than tri-glycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured Manufacture in which all the materials used are classified in a heading other than that of the product

1522 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes Manufacture in which all the materials used are classified in a heading other than that of the product

ex 16 03 Extracts and juices of whale meat, fish or crustaceans, molluscs or other aquatic invertebrates Manufacture in which all the materials of Chapters 2 and 3 must be wholly obtained

1604 Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs Manufacture in which all the fish or fish eggs used must be wholly obtained

1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must be wholly obtained

ex 17 02 Chemically pure fructose and maltose Manufacture from materials of any heading including other materials of heading No 1702

1704 Sugar confectionery (including white chocolate), not containing cocoa Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1803 Cocoa paste, whether or not defatted Manufacture in which all the materials used are classified within a heading other than that of the product

1804 Cocoa butter, fat and oil Manufacture in which all the materials used are classified within a heading other than that of the product

1805 Cocoa powder, not containing added sugar or other sweetening matter Manufacture in which all the materials used are classified within a heading other than that of the product

1806 Chocolate and other food preparations containing cocoa Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404 , not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:

— Malt extract Manufacture from cereals of Chapter 10

— Other Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 19 02 Pasta, whether or not cooked or stuffed (with meat of other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni - except for those containing more than 20 % by weight of sausages, meat and meat offal or blood or any combination thereof; couscous, whether or not prepared Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained

1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Manufacture from materials of any heading except potato starch of heading No 1108

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals, other than maize (corn), in grain form, precooked or otherwise prepared:

— Not containing cocoa:

— — Cereals, other than maize (corn), in grain form, precooked or otherwise prepared Manufacture from materials of any heading. However, grains and cobs of sweet corn, prepared or preserved, of heading Nos 2001 , 2004 and 2005 and uncooked, boiled or steamed sweet corn, frozen, of heading No 0710 , may not be used

— — Other Manufacture in which: — all the cereals and their derivatives (except maize of the species Zea Indurata and durum wheat and their derivatives) used must be wholly obtained, and — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

— Containing cocoa Manufacture from materials not classified within heading No 1806 , provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1905 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Manufacture from materials of any heading, except those of Chapter 11 (1)

ex 20 01 Sweet corn (Zea mays var. saccbarata), prepared or preserved by vinegar or acetic acid; yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid Manufacture in which all the materials used are classified within a heading other than that of the product

ex 20 02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid, not whole or in pieces Manufacture in which all the tomatoes of Chapters 7 or 20 used must already be originating

ex 20 04 and ex 20 05 Potatoes in the form of flour, meal or flakes; prepared or preserved otherwise than by vinegar or acetic acid, sweet corn (Zea mays var. saccbarata), prepared or preserved otherwise than by vinegar or acetic acid Manufacture in which all the materials used are classified within a heading other than that of the product

2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 20 08 Peanut butter; mixtures based on cereals; palm hearts; maize (corn), other than sweet corn (Zea mays var. saccharata) Manufacture in which all the materials used are classified within a heading other than that of the product

2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Manufacture in which all the materials used are classified within a heading other than that of the product

ex 21 02 Active yeasts, other than bakers’ yeasts, excluding those for animal feeding; inactive yeasts, not for animal feeding; other single-cell micro-organisms, dead, not for animal feeding; prepared baking powders Manufacture in which all the materials used are classified within a heading other than that of the product

2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

— Sauces and preparations therefor; mixed condiments and mixed seasonings Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

— Mustard flour and meal and prepared mustard Manufacture from materials of any heading

2104 Soups and broths and preparations therefor; homogenized composite food preparations

— Soups and broths and preparations therefor Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005

— Homogenized composite food preparations Manufacture in which all the materials used are classified within a heading other than that of the product

2105 Ice cream and other edible ice, whether or not containing cocoa Manufacture in which all the materials used are classified within a heading other than that of the product

ex 21 06 Food preparations not elsewhere specified or included Manufacture in which all the materials used are classified within a heading other than that of the product

2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow Manufacture in which all the waters of Chapter 22 used must already be originating

2203 Beer made from malt Manufacture in which all the materials used are classified within a heading other than that of the product

2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances Manufacture in which all the grapes or any materials derived from grapes used must be wholly obtained

ex 22 08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % volume; spirits, liqueurs and other spirituous beverages

— Ouzo Manufacture from: — materials not classified within heading Nos 2207 or 2208 , and — in which all the grapes or any material derived from grapes used must be wholly obtained

— Other Manufacture from: — materials not classified within heading Nos 2207 or 2208 , and — in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

2209 Vinegar and substitutes for vinegar obtained from acetic acid Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — all the grapes or any material derived from grapes used must be wholly obtained

ex 23 01 Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

ex 23 09 Fish solubles Manufacture in which all the materials of Chapter 3 used must be wholly obtained

ex Ch. 25 Salt; sulphur; earths and stone; plastering materials, lime and cement; except for heading Nos ex 25 04 , ex 25 15 , ex 25 16 , ex 25 18 , ex 25 19 , ex 25 20 , ex 25 24 , ex 25 25 and ex 25 30 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 25 04 Natural crystalline graphite, with enriched carbon content, purified and ground Enriching of the carbon content, purifying and grinding of crude crystalline graphite

ex 25 15 Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

ex 25 16 Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm

ex 25 18 Calcined dolomite Calcination of dolomite not calcined

ex 25 19 Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead burned (sintered) magnesia Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used

ex 25 20 Plasters specially prepared for dentistry Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 25 24 Natural asbestos fibres Manufacture from asbestos concentrate

ex 25 25 Mica powder Grinding of mica or mica waste

ex 25 30 Earth colours, calcined or powdered Calcination or grinding of earth colours

Ch. 26 Ores, slag and ash Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for heading Nos ex 27 07 and 2709 to 2715 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 27 07 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250o C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels These are Appendix VII products

2709 to 2715 Mineral oils and products of their distillation; bituminous substances; mineral waxes These are Appendix VII products

ex Ch. 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos ex 28 11 , ex 28 33 and ex 28 40 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 28 11 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 28 33 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 28 40 Sodium perborate Manufacture from disodium tetraborate pentahydrate Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Ch. 29 Organic chemicals; except for heading Nos ex 29 01 , ex 29 02 , ex 29 05 , 2915 , 2932 , 2933 and 2934 , for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 29 01 Acyclic hydrocarbons for use as power or heating fuels These are Appendix VII products

ex 29 02 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels These are Appendix VII products

ex 29 05 Metal alcoholates of alcohols of this heading and of ethanol or glycerol Manufacture from materials of any heading, including other materials of heading No 2905 . However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2932 Heterocyclic compounds with oxygen hetero-atom(s) only:

— Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of this heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2933 Heterocyclic compounds with nitrogen hetero-atom(s) only: nucleic acids and their salts Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2934 Other heterocyclic compounds Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 , 2933 and 2934 used may not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Ch. 30 Pharmaceutical products; except for heading Nos 3002 , 3003 and 3004 , for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

— Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

— Other:

— — Human blood Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

— — Animal blood prepared for therapeutic or prophylactic uses Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

— — Blood fractions other than antisera, haemoglobin and serum globulin Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

— — Haemoglobin, blood globulin and serum globulin Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

— — Other Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

3003 and 3004 Medicaments (excluding goods of heading Nos 3002 , 3005 or 3006 ) Manufacture in which: — all the materials used are classified within a heading other than that of the product. However, materials of heading Nos 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Ch. 31 Fertilizers except for heading No ex 31 05 for which the rule is set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 31 05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: — Sodium nitrate — Calcium cyanamide — Potassium sulphate — Magnesium potassium sulphate Manufacture in which: — all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Ch. 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for heading Nos ex 32 01 and 3205 , for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 32 01 Tannins and their salts, esters, ethers, and other derivatives Manufacture from tanning extracts of vegetable origin Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3205 Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakes (2) Manufacture from materials of any heading, except heading Nos 3203 , 3204 and 3205 . However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in w all the materials exceed 40 % of the the product hich the value of used does not ex-works price of

ex Ch. 33 Essential oils and resinoids; perfumery, cosmetic or toilet prep-arations; except for heading No 3301 , for which the rule is set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils Manufacture from materials of any heading, including materials of a different ‘group’ (3) in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Ch. 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for heading Nos ex 34 03 and 3404 , for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 34 03 Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight These are Appendix VII products

3404 Artificial waxes and prepared waxes:

— With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax These are Appendix VII products

— Other Manufacture from materials of any heading, except: — Hydrogenated oils having the character of waxes of heading No 1516 — Fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 1519 — Materials of heading No 3404 However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Ch. 35 Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3501 , 3502 , 3505 and ex 35 07 . The rules for heading Nos ex 35 02 , ex 35 05 and ex 35 07 are set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 35 02 Egg albumin unfit, or to be rendered unfit, for human consumption; milk albumin (lactalbumin), unfit, or to be rendered unfit, for human consumption Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 35 05 Dextrins and other modified starches, except starches, esterified or etherified; glues based on starches, or on dextrins or other modified starches Manufacture from materials of any heading, except those of heading No 1108 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 35 07 Prepared enzymes not elsewhere specified or included Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Ch. 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Ch. 37 Photographic or cinematographic goods; except for heading Nos 3701 , 3702 and 3704 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3701 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:

— Instant print film for colour photography, in packs Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702 . However, materials from heading No 3702 may be used provided their value does not exceed 30 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702 . However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3702 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3704 Photographic plates, film paper, paperboard and textiles, exposed but not developed Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Ch. 38 Miscellaneous chemical products; except for heading Nos 3801 , ex 38 03 , ex 38 05 , ex 38 06 , ex 38 07 , 3808 to 3814 , 3818 to 3820 , 3822 and 3823 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures:

— Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

— Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils Manufacture in which the value of all. the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of this heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 38 03 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 38 05 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits of sulphate turpentine Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 38 06 Ester gums Manufacture from resin acids Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 38 07 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

— Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals These are Appendix VII products

— Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3812 Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3820 Anti-freezing preparations and prepared de-icing fluids Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3822 Composite diagnostic or laboratory reagents, other than those of heading Nos 3002 or 3006 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3823 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

— The following of this heading: Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— — Prepared binders for foundry moulds or cores based on natural resinous products

— — Naphthenic acids, their water insoluble salts and their esters

— — Sorbitol other than that of heading No 2905

— — Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

— — Ion exchangers

— — Getters for vacuum tubes

— — Alkaline iron oxide for the purification of gas

— — Ammoniacal gas liquors and spent oxide produced in coal gas purification

— — Sulphonaphthenic acids, their water insoluble salts and their esters

— — Fusel oil and Dippel’s oil

— — Mixtures of salts having different anions

— Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

— Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 39 01 to 3915 Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No ex 39 07 for which the rule is set out below:

— Addition homopolymerization products Manufacture in which: — the value of all the materials used does not exceed 50 % of the ex-works price of the product, and — the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

— Other Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 39 07 Copolymer, made from polycarbonate and acrylonitrile-butadien-estyrene copolymer (ABS) Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (4)

ex 39 16 to 3921 Semi-manufactures and articles of plastics; except for heading Nos ex 39 16 , ex 39 17 and ex 39 20 , for which the rules are set out below:

— Flat products, further worked than only surface worked or cut into forms other than rectangular (including square), other products, further worked than only surface worked Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

— Other

— — Addition homopolymerization products Manufacture in which: — the value of all the materials used does not exceed 50 % of the ex-works price of the product, and — the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

— Other Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4) Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 39 16 and ex 39 17 Profile shapes and tubes Manufacture in which: — the value of all the materials used does not exceed 50 % of the ex-works price of the product, and — the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 39 20 Ionomer sheet or film Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

3922 to 3926 Articles of plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Ch. 40 Rubber and articles thereof; except for heading Nos ex 40 01 , 4005 , 4012 and ex 40 17 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 40 01 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber

4005 Compound rubber, unvulcanized, in primary forms or in plates, sheets or strip Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product

4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:

— Retreaded pneumatic, solid or cushion, tyres of rubber Retreading of used tyres

— Other Manufacture from materials of any heading, except those of heading Nos 4011 or 4012

ex 40 17 Articles of hard rubber Manufacture from hard rubber

ex Ch. 41 Raw hides and skins (other than furskins) and leather; except for heading Nos ex 41 02 , 4104 to 4107 and 4109 for which the rules are set below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 41 02 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool on

4104 to4107 Leather, without hair or wool, other than leather of heading Nos 4108 or 4109 Retanning of pre-tanned leather or Manufacture in which all the materials used are classified within a heading other than that of the product

4109 Patent leather and patent laminated leather; metallized leather Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product

Ch. 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 43 Furskins and artificial fur; manufactures thereof; except for heading Nos ex 43 02 and 4303 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 43 02 Tanned or dressed furskins, assembled:

— Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

— Other Manufacture from non-assembled, tanned or dressed furskins

4303 Articles of apparel, clothing accessories and other articles of furskin Manufacture from non-assembled tanned or dressed furskins of heading No 4302

ex Ch. 44 Wood and articles of wood; wood charcoal; except for heading Nos ex 44 03 , ex 44 07 , ex 44 08 , 4409 , ex 44 10 to ex 44 13 , ex 44 15 , ex 44 16 , 4418 and ex 44 21 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 44 03 Wood roughly squared Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 44 07 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed Planing, sanding or finger-jointing

ex 44 08 Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed Splicing, planing, sanding or finger-jointing

4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed:

— Sanded or finger-jointed Sanding or finger-jointing

— Beadings and mouldings Beading or moulding

— Other Manufacture in which all the materials used are classified within a heading other than that of the product

ex 44 10 to ex 44 13 Beadings and mouldings, including moulded skirting and other moulded boards Beading or moulding

ex 44 15 Packing cases, boxes, crates, drums and similar packings, of wood Manufacture from boards not cut to size

ex 44 16 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood Manufacture from riven staves, not further worked than sawn on the two principal surfaces

4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes:

— Builders’ joinery and carpentry of wood Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used

— Beadings and mouldings Beading or moulding

— Other Manufacture in which all the materials used are classified within a heading other than that of the product

ex 44 21 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading except drawn wood of heading No 4409

ex Ch. 45 Cork and articles of cork; except for heading No 4503 for which the rule is set out below Manufacture in which all the materials used are classified within a heading other than that of the product

4503 Articles of natural cork Manufacture from cork of heading No 4501

Ch. 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Manufacture in which all the materials used are classified within a heading other than that of the product

Ch. 47 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for heading Nos ex 48 11 , 4816 , 4817 , ex 48 18 , ex 48 19 , ex 48 20 and ex 48 23 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 48 11 Paper and paperboard, ruled, lined or squared only Manufacture from paper-making materials of Chapter 47

4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes Manufacture from paper-making materials of Chapter 47

4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 48 18 Toilet paper Manufacture from paper-making materials of Chapter 47

ex 48 19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 48 20 Letter pads Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 48 23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape Manufacture from paper-making materials of Chapter 47

ex Ch. 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for heading Nos 4909 and 4910 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings Manufacture from materials not classified within heading Nos 4909 or 4911

4910 Calendars of any kind, printed, including calendar blocks:

Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

— Other Manufacture from materials not classified in heading Nos 4909 or 4911

ex Ch. 50 Silk; except for heading Nos ex 50 03 , 5004 to ex 50 06 and 5007 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 50 03 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed Carding or combing of silk waste

5004 to ex 50 06 Silk yarn and yarn spun from silk waste Manufacture from: (5) — raw silk or silk waste carded or combed or otherwise prepared for spinning, — other natural fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper-making materials

5007 Woven fabrics of silk or of silk waste: Manufacture from single yarn (5)

— Incorporating rubber thread

— Other Manufacture from: (5) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat-setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

ex Ch. 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for heading Nos 5106 to 5110 and 5111 to 5113 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

5106 to 5110 Yarn of wool, of fine or coarse animal hair or of horsehair Manufacture from: (5) — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper-making materials

5111 to 5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair:

— Incorporating rubber thread Manufacture from single yarn (5)

Other Manufacture from: (5) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat-setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

ex Ch. 52 Cotton; except for heading Nos 5204 to 5207 and 5208 to 5212 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

5204 to 5207 Yarn and thread of cotton Manufacture from: (5) — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper-making materials

5208 to 5212 Woven fabrics of cotton: Manufacture from single yarn (5)

— Incorporating rubber thread

— Other Manufacture from: (5) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat-setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

ex Ch. 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for heading Nos 5306 to 5308 and 5309 to 5311 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

5306 to 5308 Yarn of other vegetable textile fibres; paper yarn Manufacture from: (5) — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper-making materials

5309 to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

— Incorporating rubber thread Manufacture from single yarn (5)

— Other Manufacture from: (5) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat-setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5401 to 5406 Yarn, monofilament and thread of man-made filaments Manufacture from: (5) — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper-making materials

5407 and 5408 Woven fabrics of man-made filament yarn:

— Incorporating rubber thread Manufacture from single yarn (5)

— Other Manufacture from: (5) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat-setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5501 to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp

5508 to 5511 Yarn and sewing thread Manufacture from: (5) — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper-making materials

5512 to 5516 Woven fabrics of man-made staple fibres:

— Incorporating rubber thread Manufacture from single yarn (5)

— Other Manufacture from: (5) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat-setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

ex Ch. 56 Wadding, felt and non-wovens; special yarns, twine cordage, ropes and cables and articles thereof except for heading Nos 5602 , 5604 , 5605 and 5606 , for which the rules are set out below Manufacture from: (5) — coir yarn, — natural fibres, — chemical materials or textile pulp, or — paper-making materials

5602 Felt, whether or not impregnated, coated, covered or laminated:

— Needleloom felt Manufacture from: (5) — natural fibres, — chemical materials or textile pulp However: — Polypropylene filament of heading No 5402 , — Polypropylene fibres of heading Nos 5503 or 5506 , or — Polypropylene filament tow of heading No 5501 , of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40 % of the ex-works price of the product

— Other Manufacture from: (5) — natural fibres, — man-made staple fibres made from casein, or — chemical materials or textile pulp

5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading Nos 5404 or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:

— Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered

— Other Manufacture from: (5) — natural fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials

5605 Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading Nos 5404 or 5405 , combined with metal in the form of thread, strip or powder or covered with metal Manufacture from: (5) — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials

5606 Gimped yarn, and strip and the like of heading Nos 5404 or 5405 , gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn Manufacture from: (5) — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spanning, — chemical materials or textile pulp, or — paper-making materials

Ch. 57 Carpets and other textile floor coverings:

— Of needleloom felt Manufacture from: (5) — natural fibres, or — chemical materials or textile pulp However: — Polypropylene filament of heading No 5402 , — Polypropylene fibres of heading Nos 5503 or 5506 , or — Polypropylene filament tow of heading No 5501 , of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40 % of the ex-works price of the product

— Of other felt Manufacture from: (5) — natural fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

— Other Manufacture from: (5) — coir yarn, — synthetic or artificial filament yarn, — natural fibres, or — man-made staple fibres not carded or combed or otherwise processed for spinning

ex Ch. 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for headings Nos 5805 and 5810 for which the rules are set out below:

— Combined with rubber thread Manufacture from single yarn (5)

— Other Manufacture from: (5) — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat-setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5805 Hand-woven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up Manufacture in which all the materials used are classified within a heading other than that of the product

5810 Embroidery in the piece, in strips or in motifs Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations Manufacture from yarn

5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:

— Containing not more than 90 % by weight of textile materials Manufacture from yarn

— Other Manufacture from chemical materials or textile pulp

5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902 Manufacture from yarn

5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape Manufacture from yarn (5)

5905 Textile wall coverings:

— Impregnated, coated, covered or laminated with rubber, plastics or other materials Manufacture from yarn

— Other Manufacture from: (5) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat-setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5906 Rubberized textile fabrics, other than those of heading No 5902 :

— Knitted or crocheted fabrics Manufacture from: (5) — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

— Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials Manufacture from chemical materials

— Other Manufacture from yarn

5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like Manufacture from yarn

5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:

— Incandescent gas mantles, impregnated Manufacture from tubular knitted gas mantle fabric

— Other Manufacture in which all the materials used are classified within a heading other than that of the product

5909 to 5911 Textile articles of a kind suitable for industrial use:

— Polishing discs or rings other than of felt of heading No 5911 Manufacture from yarn or waste fabrics or rags of heading No 6310

— Other Manufacture from: (5) — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

Ch. 60 Knitted or crocheted fabrics Manufacture from: (5) — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

Ch. 61 Articles of apparel and clothing accessories, knitted or crocheted:

— Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Manufacture from yarn (5) (6)

— Other Manufacture from: (5) — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

ex Ch. 62 Articles of apparel and clothing accessories, not knitted or crocheted; except for heading Nos ex 62 02 , ex 62 04 , ex 62 06 , ex 62 09 , ex 62 10 , 6213 , 6214 , ex 62 16 and 6217 for which the rules are set out below Manufacture from yarn (5) (6)

ex 62 02 , ex 62 04 , ex 62 06 and ex 62 09 Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered Manufacture from yarn (6) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (6)

ex 62 10 and ex 62 16 Fire-resistant equipment of fabric covered with foil of aluminized polyester Manufacture from yarn (6) or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (6)

6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

— Embroidered Manufacture from unbleached single yarn (5) (6) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (6)

— Other Manufacture from unbleached single yarn (6)

6217 Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212 :

— Embroidered Manufacture from yarn (5) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (5)

— Fire-resistant equipment of fabric covered with foil of aluminized polyester Manufacture from yarn (5) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (5)

— Interlinings for collars and cuffs, cut out Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other Manufacture from yarn (5)

ex Ch. 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for heading Nos 6301 to 6304 , 6305 , 6306 , ex 63 07 and 6308 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

6301 to 6304 Blankets, travelling rugs, bed linen, etc.; curtains, etc.; other furnishing articles:

— Of felt, of non-wovens Manufacture from: (6) — natural fibres, or — chemical materials or textile pulp

— Other

— — Embroidered Manufacture from unbleached single yarn (5) (7) or Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

— — Other Manufacture from unbleached single yarn (5) (7)

6305 Sacks and bags, of a kind used for the packing of goods Manufacture from: (5) — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

— Of non-wovens Manufacture from: (5) — natural fibres, or — chemical materials or textile pulp

— Other Manufacture from unbleached single yarn (5)

6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

6308 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes or similar textile articles, put up in packings for retail sale Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set

6401 to 6405 Footwear Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

6406 Parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 65 Headgear and parts thereof; except for heading Nos 6503 and 6505 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

6503 Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501 , whether or not lined or trimmed Manufacture from yarn or textile fibres (6)

6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed Manufacture from yarn or textile fibres (6)

ex Ch. 66 Umbrellas, sun umbrellas, walking-sucks, seat-sticks, whips, riding-crops, and parts thereof; except for heading No 6601 for which the rule is set out below Manufacture in which all the materials used are classified within a heading other than that of the product

6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Ch. 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 68 Articles of stone, plaster, cement, asbestos, mica or similar materials; except for heading Nos ex 68 03 , ex 68 12 and ex 68 14 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 68 03 Articles of slate or of agglomerated slate Manufacture from worked slate

ex 68 12 Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate Manufacture from materials of any heading

ex 68 14 Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials Manufacture from worked mica (including agglomerated or reconstituted mica)

Ch. 69 Ceramic products Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 70 Glass and glassware; except for heading Nos 7006 , 7007 , 7008 , 7009 , 7010 , 7013 and ex 70 19 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

7006 Glass of heading Nos 7003 , 7004 or 7005 , bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials Manufacture from materials of heading No 7001

7007 Safety glass, consisting of toughened (tempered) or laminated glass Manufacture from materials of heading No 7001

7008 Multiple-walled insulating units of glass Manufacture from materials of heading No 7001

7009 Glass mirrors, whether or not framed, including rear-view mirrors Manufacture from materials of heading No 7001

7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product

7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018 ) Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product or Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product

ex 70 19 Articles (other than yarn) of glass fibres Manufacture from: — uncoloured slivers, rovings, yarn or chopped strands, or — glass wool

ex Ch. 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for heading Nos ex 71 02 , ex 71 03 , ex 71 04 , 7106 , ex 71 07 , 7108 , ex 71 09 , 7110 , ex 71 11 , 7116 and 7117 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 71 02 , ex 71 03 and ex 71 04 Worked precious or semi-precious stones (natural, synthetic or reconstructed) Manufacture from unworked precious or semi-precious stones

7106 , 7108 and 7110 Precious metals:

— Unwrought Manufacture from materials not classified within heading Nos 7106 , 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading Nos 7106 , 7108 or 7110 or Alloying of precious metals of heading Nos 7106 , 7108 or 7110 with each other or with base metals

— Semi-manufactured or in powder form Manufacture from unwrought precious metals

ex 71 07 , ex 71 09 and ex 71 11 Metals clad with precious metals, semi-manufactured Manufacture from metals clad with precious metals, unwrought

7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7117 Imitation jewellery Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Ch. 72 Iron and steel; except for heading Nos 7207 , 7208 to 7216 , 7217 , ex 72 18 , 7219 to 7222 , 7223 , ex 72 24 , 7225 to 7227 , 7228 and 7229 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading Nos 7201 , 7202 , 7203 , 7204 or 7205

7208 to7216 Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel Manufacture from ingots or other primary forms of heading No 7206

7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading No 7207

ex 72 18 , 7219 to7222 Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel Manufacture from ingots or other primary forms of heading No 7218

7223 Wire of stainless steel Manufacture from semi-finished materials of heading No 7218

ex 72 24 , 7225 to 7227 Semi-finished products, flat rolled products, bars and rods, in irregularly wound coils, of other alloy steel Manufacture from ingots or other primary forms of heading No 7224

7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel Manufacture from ingots or other primary forms of heading Nos 7206 , 7218 or 7224

7229 Wire of other alloy steel Manufacture from semi-finished materials of heading No 7224

ex Ch. 73 Articles of iron or steel; except for heading Nos ex 73 01 , 7302 , 7304 , 7305 , 7306 , ex 73 07 , 7308 , and ex 73 15 for which the rules are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 73 01 Sheet piling Manufacture from materials of heading No 7206

7302 Railway or tramway track construction material of iron or steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails Manufacture from materials of heading No 7206

7304 , 7305 and 7306 Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel Manufacture from materials of heading Nos 7206 , 7207 , 7218 or 7224

ex 73 07 Tube or pipe fittings of stainless steel (ISO No X5 Cr NiMo 1712 ), consisting of several parts Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the ex-works price of the product

7308 Structures (excluding prefabricated buildings of heading No 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used

ex 73 15 Skid chains Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product

ex Ch. 74 Copper and articles thereof; except for heading Nos 7401 , 7402 , 7403 , 7404 and 7405 for which the rules are set out below Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

7401 Copper mattes; cement copper (precipitated copper) Manufacture in which all the materials used are classified within a heading other than that of the product

7402 Unrefined copper; copper anodes for electrolytic refining Manufacture in which all the materials used are classified within a heading other than that of the product

7403 Refined copper and copper alloys, unwrought:

— refined copper Manufacture in which all the materials used are classified within a heading other than that of the product

— copper alloys Manufacture from refined copper, unwrought, or waste and scrap

7404 Copper waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product

7405 Master alloys of copper Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 75 Nickel and articles thereof; except for heading Nos 7501 to 7503 the rules for which are set out below Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

7501 to7503 Nickel mattes, nickel-oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 76 Aluminium and articles thereof; except for heading Nos 7601 , 7602 and ex 76 16 for which the rules are set out below Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

7601 Unwrought aluminium Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

7602 Aluminium waste or scrap Manufacture in which all the materials used are classified within a heading other than that of the product

ex 76 16 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium Manufacture in which: — all the materials used are classified within a heading other than that of the product; however, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Ch. 78 Lead and articles thereof; except for heading Nos 7801 and 7802 the rules for which are set out below Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

7801 Unwrought lead:

— Refined lead Manufacture from ‘bullion’ or ‘work’ lead

— Other Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used

7802 Lead waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 79 Zinc and articles thereof; except for heading Nos 7901 and 7902 the rules for which are set out below Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

7901 Unwrought zinc Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

7902 Zinc waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 80 Tin and articles thereof; except for heading Nos 8001 , 8002 and 8007 the rules for which are set out below Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product

8001 Unwrought tin Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used

8002 and 8007 Tin waste and scrap; other articles of tin Manufacture in which all the materials used are classified within a heading other than that of the product

Ch. 81 Other base metals; cermets; articles thereof:

— Other base metals, wrought; articles thereof: Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product

— Other Manufacture in which all the materials used are classified within a heading other than that of the product

ex Ch. 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for heading Nos 8206 , 8207 , 8208 , ex 82 11 , 8214 and 8215 the rules for which are set out below Manufacture in which all the materials used are classified within a heading other than that of the product

8206 Tools of two or more of the heading Nos 8202 to 8205 , put up in sets for retail sale Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205 . However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set

8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product

8208 Knives and cutting blades, for machines or for mechanical appliances Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 82 11 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208 Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used

8214 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used

8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used

ex Ch. 83 Miscellaneous articles of base metal; except for heading No ex 83 06 for which the rule is set out below Manufacture in which all the materials used are classified within a heading other than that of the product

ex 83 06 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex-works price of the product

ex Ch. 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for heading Nos ex 84 01 , 8402 , 8403 , ex 84 04 , 8406 to 8409 , 8411 , 8412 , ex 84 13 , ex 84 14 , 8415 , 8418 , ex 84 19 , 8420 , 8423 , 8425 to 8430 , ex 84 31 , 8439 , 8441 , 8444 to 8447 , ex 84 48 , 8452 , 8456 to 8466 , 8469 to 8472 , 8480 , 8482 , 8484 and 8485 for which the rules are set out below Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 84 01 Nuclear fuel elements (8) Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8402 Steam or other vapour-generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8403 and ex 84 04 Central-heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers Manufacture in which all the materials used are classified within a heading other than heading Nos 8403 or 8404 . Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8406 Steam turbines and other vapour turbines Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8407 Spark-ignition reciprocating or rotary internal combustion piston engines Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8409 Parts suitable for use solely or principally with the engines of heading Nos 8407 or 8408 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8411 Turbo-jets, turbo-propellers and other gas turbines Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8412 Other engines and motors Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 84 13 Rotary positive displacement pumps Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 84 14 Industrial fans, blowers and the like Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product. Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading No 8415 Manufacture in which; — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — where the value of all the non-originating materials used does not exceed the value of the originating materials used Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 84 19 Machines for the wood, paper pulp and paperboard industries Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing-machine weights of all kinds Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8425 to 8428 Lifting, handling, loading or unloading machinery Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8429 Self-propelled bulldozers, angle-dozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

— Road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 84 31 Parts for road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard Manufacture: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds Manufacture: — in which the value of all the materials used does not exceed. 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8444 to 8447 Machines of these headings for use in the textile industry Manufacture in which the value of all the materials used doe