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

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

0201 Meat of bovine animals, fresh or chilled Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202

0202 Meat of bovine animals, frozen Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201

0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen Manufacture from materials of any heading except carcases of headings Nos 0201 to 0205

0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207

0302 to 0305 Fish, other than live fish Manufacture in which all the materials of Chapter 3 used must be wholly obtained

0402, 0404 to 0406 Dairy products Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402

0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit 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 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

0408 Birds' eggs, not in shell and egg yolks, fresh, dried, cooked, by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter Manufacture from materials of any heading except birds' eggs of heading No 0407

ex 0502 Prepared pigs', hogs' or boars' bristles and hair Cleaning, disinfecting, sorting and straightening of bristles and hair

ex 0506 Bones and horn-cores unworked Manufacture in which all the materials of Chapter 2 used must be wholly obtained

ex 0710 to ex 0713 Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711 for which the rules are set out below Manufacture in which all the vegetable materials used must be wholly obtained

ex 0710 Sweet corn (uncooked or cooked by steaming or boiling in water), frozen Manufacture from fresh or chilled sweet corn

ex 0711 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn

0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:

— containing added sugar Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

— other Manufacture in which all the fruit or nuts used must be wholly obtained

0812 Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Manufacture in which all the fruit or nuts used must be wholly obtained

0813 Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter Manufacture in which all the fruit or nuts used must be wholly obtained

0814 Peel of citrus fruit or melons (including water-melons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions Manufacture in which all the fruit or nuts used must be wholly obtained

ex Chap. 11 Products of the milling industry; malt, starches; inulin; wheat gluten, except for heading No ex 1106 for whieh the rule is set out below Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained

ex 1106 Flour and meal of the dried, shelled leguminous vegetables of heading No 0713 Drying and milling of leguminous vegetables of heading No 0708

1301 Lac; natural gums, resins, gum-resins and balsams Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product

1501 Lard; other pig fat and poultry fat, rendered, whether or not presented or solvent-extracted:

— Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506

— Other Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207

1502 Fats of bovine animals; sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:

— Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506

— Other Manufacture in which all the animal materials of Chapter 2 used must be wholly obtained

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 animal materials of Chapters 2 and 3 used must be wholly obtained

ex 1505 Refined lanolin Manufacture from crude wool crease of heading No 1505

1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:

— Solid fractions Manufacture from materials of any heading including other materials of heading No 1506

— Other Manufacture in which all the animal materials of Chapter 2 used must be wholly obtained

ex 1507 to 1515 Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:

— Solid fractions, except for that of Jojoba oil Manufacture from other materials of heading Nos 1507 to 1515

— Other, except for: — Lung oil; myrtle wax and Japan wax — Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption Manufacture in which all the vegetable materials used must be wholly obtained

ex 1516 Animal or vegetable fats and oils and their fractions, re-esterified, whether or not refined but not further prepared Manufacture in which all the animal and vegetable materials used must be wholly obtained

ex 1517 Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515 Manufacture in which all the vegetable materials used must be wholly obtained

ex 1519 Industrial fatty alcohols having the character of artificial waxes Manufacture from materials of any heading including fatty acids of heading No 1519

1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products Manufacture from animals of Chapter 1

1602 Other prepared or preserved meat, meat offal or blood Manufacture from animals of Chapter 1

1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used 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 1701 Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

— Chemically pure maltose and fructose Manufacture from materials of any heading including other materials of heading No 1702

— Other sugars in solid form, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

— Other Manufacture in which all the materials used must already be originating

ex 1703 Molasses resulting from the extraction of refining of sugar, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

1704 Sugar confectionery (including white chocolate), not containing cocoas 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

1806 Chocolate and other food preparations 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

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 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

1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs 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, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:

— Not containing cocoa Manufacture in which: — all the cereals and flour (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 in 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

2001 Vegetables, fruit nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained

2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid Manufacture in which all the tomatoes used must be wholly obtained

2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid Manufacture in which all the vegetables used must be wholly obtained

2004 and 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen Manufacture in which all the vegetables used must be wholly obtained

2006 Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2007 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2008 Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

— Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Manufacture in which all the fruit and nuts used must be wholly obtained

— Nuts, not containing added sugar or spirits Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex-works price of the product

— Others Manufacture in which all the materials used are classified in 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 2009 Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Manufacture in which all the materials used are classified in 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 2101 Roasted chicory and extracts, essences and concentrates thereof Manufacture in which all the chicory used must be wholly obtained

ex 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings: Manufacture in which all the materials used are classified in a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

— Prepared mustard Manufacture from mustard flour or meal

ex 2104 — Soups and broths and preparations therefor: Manufacture from materials of any heading, except prepared or preserved vegetables of heading Nos 2002 to 2005

— Homogenised composite food preparations The rule for the heading in which the product would be classified in bulk shall apply

ex 2106 Sugar syrups, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price 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 water used must be wholly obtained

2202 Waters, including mineral waters and aerated waters, containing added sguar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 Manufacture in which all the materials used are classified in 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 and any fruit juice used (except for pineapple, lime and grapefruit juices) must be wholly obtained

ex 2204 Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol Manufacture from other grape must

2205, ex 2207, ex 2208 and ex 2209 The following, containing grape materials: Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages; vinegar Manufacture from materials of any heading, except grapes or any material derived from grapes

ex 2208 Whiskies of an alcoholic strength by volume of less than 50 % vol Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product

ex 2303 Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight Manufacture in which all the maize used must be wholly obtained

ex 2306 Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil Manufacture in which all the olives used must be wholly obtained

2309 Preparations of a kind used in animal feeding Manufacture in which all the cereals, sugar or molasses, must or milk used must be wholly obtained

2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must be wholly obtained

ex 2403 Smoking tobacco Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must be wholly obtained

ex Chap. 25 Salt; sulphur; earths and stone; plastering materials; lime and cement; except for heading Nos ex 2504, ex 2515, ex 2516, ex 2518, ex 2519, ex 2520, ex 2524, ex 2525 and ex 2530 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 2504 Natural crystalline graphite, which enriched carbon content, purified and ground Enriching of the carbon content, purifying and grinding of crude crystalline graphite

ex 2515 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 2516 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 2518 Calcined dolomite Calcination of dolomite not calcined

ex 2519 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 2520 Plasters specially prepared for dentistry Manufacture in which all the value of all the materials used does not exceed 50% of the ex-works price of the product

ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate

ex 2525 Mica powder Grinding of mica or mica waste

ex 2530 Earth colours, calcined or powdered Calcination or brinding of earth colours

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

ex Chap. 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for heading Nos ex 2707 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 2707 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 250 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels Operations of refining and/or one or more specific process(es) (1) Other operations 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

ex 2709 Crude oils obtained from bituminous minerals Destructive distillation of bituminous materials

2710 to 2712 Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations Petroleum gases and other gaseous hydrocarbons Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured Operations of refining and/or one or more specific process(es) (1) Other operations 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

2713 to 2715 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch Operations of refining and/or one or more specific process(es) (1) Other operations 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

ex Chap. 28 Inorganic chemicals; organic or inorganic compounds or precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2805, ex 2811, ex 2833 and ex 2840 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

ex 2805 ‘Mischmetall’ Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 20 % of the ex-works price of the product

ex 2811 Sulphur trioxide Manufacture from sulphur dioxide

ex 2833 Aluminium sulphate Manufacture in which all the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 2840 Sodium perborate Manufacture from disodium tetraborate pentahydrate

ex Chap. 29 Organic chemicals; except for heading Nos ex 2901, ex 2902, ex 2905, 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

ex 2901 Acyclic hydrocarbons for use as power or heating fuels Operations of refining and/or one or more specific process(es) (2) Other operations 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

ex 2902 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels Operations of refining and/or one or more specific process(es) (2) Other operations 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

ex 2905 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

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

2932 Heterocyclic compounds with oxygen heteroatom(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

— Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials or any heading

— Other 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

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

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

ex Chap. 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 exsceed 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

3303 and 3004 Medicaments (excluding goods of heading No 2003, 3005 and 3006) Manufacture in which: — all the materials used are classified within a heading other than that of the product. However, materials of heading No 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 Chap. 31 Fertilisers; except for heading No ex 3105 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 200% of the ex-works price of the product

ex 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; 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

ex Chap. 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: 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

ex 3201 Tannins and their salts, esters, ethers, and other derivatives Manufacture from tanning extracts of vegetable origin

3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on coluor lakes (3) 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

ex Chap. 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations; 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

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’ (4) 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

ex Chap. 34 Soap, organic sulface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental prepartions with a basis of plaster; except for heading Nos ex 3403 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

ex 3403 Lubricating prepartions containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight Operations of refining and/or one or more specific process(es) (5)

Other operations 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

3404 Artificial waxes and prepared waxes:

— Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax 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

— 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

ex Chap. 35 Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex 3507 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

3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

— Starch ethers and esters Manufacture from materials of any heading, including other materials of heading No 3505

— Other Manufacture from materials of any heading, except those of heading No 1108

ex 3507 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

Chap. 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

ex Chap. 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

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

— Other Manufacture in which all the materials used are classified within a heading other than heading No 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

3702 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702

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

ex Chap. 38 Miscellaneous chemical products; except for heading Nos 3801, ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 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

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

— Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes Manufacture in which the value of al 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 materials of heading No 3403 used does not exceed 20 % 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 classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

ex 3803 Refined tall oil Refining of crude tall oil

ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits of sulphate turpentine

ex 3806 Ester gums Manufacture from resin acids

ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar

3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms of 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 product

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 product

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 product

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 Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50% of the ex-works price of the product

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

3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers 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 vanish 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 No 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 chemnical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, nokt elsewhere specified or included:

— The following of this heading: — 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 — Sulfonaphthenic 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 Manufacture in which all the materials used are classified within a headiung 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

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

ex 3901 to 3915 Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No ex 3907 for which the rule is set out below:

— Addition homopolymerisation 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 (6)

— Other Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)

ex 3907 Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene 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 (6)

ex 3916 to 3921 Semi-manufactures and articles of plastics; except for heading Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:

— Flat products, further worked than only surface-worked or cut into forms other than rectangular or 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

— Other:

— Addition homopolymerisation 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 (7)

— Other Manufacture in which the value of any materials of Chapter 39 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 (7)

ex 3916 and ex 3917 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

ex 3920 Ionomer sheet or film Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium

ex 3921 Foils of plastic, metallised Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (8)

3922 to 3826 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 Chap. 40 Rubber and articles thereof; except for heading Nos ex 4001, 4005, 4012 and ex 4017 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 4001 Laminated slabs or crepe rubber for shoes Lamination of sheets of natural rubber

4105 Compound rubber, unvulcanised, 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 4017 Articles of hard rubber Manufacture from hard rubber

ex Chap. 41 Raw hides and skins (other than furskins) and leather; except for heading Nos ex 4102, 4104 to 4107 and 4109 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 4102 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool on

4104 to 4107 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 of the ex-works price of the product

4109 Patent leather and patent laminated leather; metallised 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

Chap. 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 Chap. 43 Furskins and artificial fur; manufactures thereof; except for heading Nos ex 4302 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 4302 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 Chap. 44 Wood and articles of wood; wood charcoal; except for heading Nos ex 4403, ex 4407, ex 4408, 4409, ex 4410 to ex 4413, ex 4415, ex 4416, 4418 and ex 4421 for which the rules are set out below: Manufacture in which all the materials used are classified within a heading other than taht of the product

ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 4407 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 65 mm, planed, sanded or finger-jointed Planing, sanding or finger-jointing

ex 4408 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-joined, 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 of the product

ex 4410 to ex 4413 Beadings and mouldings, including moulded skirting and other moulded boards Beading or moulding

ex 4415 Packing cases, boxes, crates, drums and similar packings, of wood Manufacture from boards not cut to size

ex 4416 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 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading except drawn wood of heading No 4409

ex Chap. 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

Chap. 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

Chap. 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 Chap. 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for heading Nos ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823 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 4811 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 4818 Toilet paper Manufacture from paper-making materials of Chapter 47

ex 4819 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 4820 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 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape Manufacture from paper-making materials of Chapter 47

ex Chap. 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 to 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 Chap. 50 Silk; except for heading Nos ex 5003, 5004 to ex 5006 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 5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed Carding or combing of silk waste

5004 to ex 5006 Silk yarn and yarn spun from silk waste Manufacture from (9): — 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:

— incorporating rubber thread Manufacture from single yarn (9)

— Other Manufacture from (10): — 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, decatising, 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 Chap. 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:

5106 to 5110 Yarn of wool, of fine or coarse animal hair or of horsehair Manufacture from (10): — 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 (10)

— Other Manufacture from (10): — 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, decatising, 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 Chap. 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 (11): — 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:

— incorporating rubber thread Manufacture from single yarn (11)

— Other Manufacture from (11): — coir yarn, — natural fibres, — non-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, decatising, 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 Chap. 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 (12): — 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 (12)

— Other Manufacture from (12): — 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, decatising, 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 (12): — 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 to 5408 Woven fabrics of man-made filament yarn

— incorporating rubber thread Manufacture from single yarn (13)

— Other Manufacture from (13): — 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, decatising, 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 (13): — 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 (14)

— Other Manufacture from (14): — 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, decatising, 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 Chap. 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 (14): — 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 (14): — natural fibres, — chemical materials or textile pulp However: — polypropylene filament of heading No 5402, — polypropylene fibres of heading No 5503 or 5506 or — polypropylene filament tow of heading No 5501, of which the denominatiuon 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 (15): — natural fibres, — man-made saple 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 No 5404 of 5405, impregnated, coated, covedred or sheathed with rubber or plastics:

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

— Other Manufacture from (15): — natural fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials

5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal Manufacture from (15): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials of textile pulp, or — paper-making materials

5606 Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped, other than those of heading No 5605 and gimped horsehair yarn; chenille yarn; loop wale-yarn Manufacture from (15): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials of textile pulp, or — paper-making materials

Chap. 57 Carpets and other textile floor coverings:

— Of needleloom felt Manufacture from (16): — natural fibres, or — chemical materials or textile pulp However: — polypropylene filament of heading No 5402, — polypropylene fibres of heading No 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 values does not exceed 40 % of the ex-works price of the product

— Of other felt Manufacture from (16): — natural fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

— Other textile coverings Manufacture from (16): — coir yarn, — synthetic or artificial filament yarn, — natural fibres, or — man-made staple fibres not carded or combed or otherwise processed for spinning

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

— Combined with rubber thread Manufacture from single yarn 0I1)

— Other Manufacture from (16): — 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, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, 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 motivs 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 stiffed textile fabrics of a kind used for hat foundations Manufacture from yarn

5902 Tyre cord fabric of high tenacaity 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 (17)

5905 Textile wall coverings:

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

— Other Manufacture from (17): — 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, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, 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 Rubberised textile fabrics, other than those of heading No 5902:

— Knitted or crocheted fabrics Manufacture from (17): — 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 90o% 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 (18): — coir yarn, — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

Chap. 60 Knitted or crocheted fabrics Manufacture from (18): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

Chap. 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 (19):

— Other Manufacture from (18): — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp

ex Chap. 62 Articles of apparel and clothing accessories, not knitted or crocheted; except for heading Nos ex 6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213, 6214, ex 6216 and 6217 for which the rules are set out below: Manufacture from yarn (20) (21):

ex 6202, ex 6204, ex 6206 and ex 6209 Women's, girls' and babies' clothing and clothing accessories for babies, embroidered Manufacture from yarn (21): or Manufacture from unembroidered fabric porovided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product (21)

ex 6210 and ex 6216 Fire-resistant equipment of fabric covered with foil of aluminized polyester Manufacture from yarn (21) 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 (21)

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

— Embroidered Manufacture from unbleached single yarn (21) (20) 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 (21)

— Other Manufacture from unbleached single yarn (21) (20)

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

— Embroidered Manufacture from yarn (21) 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 (21)

— Fire resistant equipment of fabric covered with foil of aluminised polyester Manufacture from yarn (22) 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 (22)

— 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 (22)

ex Chap. 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for heading Nos 6301 to 6304, 6305, 6306, ex 6307 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: (23) — natural fibres, or — chemical materials or textile pulp

— Other:

— — Embroidered Manufacture from unbleached single yarn (22) (23) or Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value fo the unembroidered fabric used does not exceed 40% of the ex-works price of the product

— — Other Manufacture from unbleached single yarn (22) (23)

6305 Sacks and bags, of a kind used for the packing of goods Manufacture from (24): — 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 (24): — natural fibres, or chemical materials or textile pulp

— Other Manufacture from unbleached single yarn (24)

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 Chap. 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 (25)

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 (25)

ex Chap. 66 Umbrellas, sun umbrellas, walking-sticks, 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

Chap. 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 Chap. 68 Articles of stone, plaster, cement, asbestos, mica or similar materials; except for heading Nos ex 6803, ex 6812 and ex 6814 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 6803 Articles of slate or of agglomerated slate Manufacture from worked slate

ex 6812 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 6814 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)

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

ex Chap. 70 Glass and glassware; except for heading Nos 7006, 7007, 7008, 7009, 7010, 7013 and ex 7019 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 7019 Articles (other than yarn) of glass fibres Manufacture from: — uncoloured slivers, rovings, yarn or chopped strands, or — glass wool

ex Chap. 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 7102, ex 7103, ex 7104, 7106, ex 7107, 7108, ex 7109, 7110, ex 7111, 7116 ad 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 7102, ex 7103 and ex 7104 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 No 7106, 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110 or Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals

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

ex 7107, ex 7109 and ex 7111 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 Chap. 72 Iron and steel; except for heading Nos 7207, 7208 to 7216, 7217, ex 7218, 7219 to 7222, 7223, ex 7224, 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 No 7201, 7202, 7203, 7204 or 7205

7208 to 7216 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 7218, 7219 to 7222 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 7224, 7225 to 7227 Semi-finished products, flat rolled products, in irregularly wound coils, of other alloy steel Manufacture from ingots or other primary forms of heading No 7224

7228 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 No 7206, 7218 or 7224

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

ex Chap. 73 Articles of iron or steel; except for heading Nos ex 7301, 7302, 7304, 7305, 7306, ex 7307, 7308 and ex 7315 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 7301 Sheet piling Manufacture from materials of heading No 7206

7302 Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised 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 No 7206, 7207, 7218 or 7224

ex 7307 Tube or pipe fittings of stainless steel (ISO No X5 CrNiMo 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 7315 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 Chap. 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 and refined copper containing other elements 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 Chap. 75 Nickel and articles thereof; except for heading Nos 7501 to 7503 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

7501 to 7503 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 Chap. 76 Aluminium and articles thereof; except for heading Nos 7601, 7602 and ex 7616 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 7616 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 Chap. 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 Chap. 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 Chap. 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

Chap. 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 Chap. 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for heading Nos 8206, 8207, 8208, ex 8211, 8214 and 8215 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

8206 Tools of two or more of the headings 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 screwdriving), 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 8211 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 Chap. 83 Miscellaneous articles of base metal; except for heading No ex 8306 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 8306 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 Chap. 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for heading Nos ex 8401, 8402, 8403, ex 8404, 8406 to 8409, 8411, 8412, ex 8413, ex 8414, 8415, 8418, ex 8419, 8420, 8423, 8425 to 8430, ex 8431, 8439, 8441, 8444 to 8447, ex 8448, 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 8401 Nuclear fuel elements (26) Manufacture in which all the materials used are classified within a heading other than that of the product (26) 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 8404 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 No 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 No 8407 and 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 8413 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 8414 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 8419 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, angledozers, 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 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 8431 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