24.11.75 Official Journal oftheEuropean Communities NoL304/1
I
(Acts whose publication isobligatory )
REGULATION (EEC )No3000 /75OFTHE COUNCIL
of17November 1975
amending Regulation (EEC )No950/68ontheCommon Customs Tariff
THE COUNCIL OFTHE EUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuro­
pean Economic Community ,andinparticular Articles
28and 113thereof ;'
Having regard totheproposal from theCommission ;
Whereas ,under the agreement signed with third
countries asaresult ofthenegotiations carried out
pursuant toArticle XXIV (6)oftheGeneral Agreement
onTariffs and Trade and concluded bytheCouncil
(Decision of20July 1974 ),theEuropean Economic
Community has undertaken toreduce oramend
customs duties forvarious products on 1January
1976 ;whereas ,therefore ,inorder toensure uniform
application oftheCommon Customs Tariff ,Council
Regulation (EEC )950/68(*)of28June 1968 onthe
Common Customs Tariff ,aslastamended byRegul­
ation (EEC )No 1539 /75(2),should specify the
conventional duties applicable tothose products from
1January 1976 ;beincluded inthe Common Customs Tariff and/or
amend customs duties ;whereas itistherefore appro­
priate toinclude inthis Regulation alltheamend­
ments resulting from Regulations adopted under the
common agricultural policy ;
Whereas itisappropriate ,forthesake ofclarity ,to
bring thewhole oftheCommon Customs Tariff up
todate ;whereas ,forthispurpose ,itisnecessary to
collect inasingle text notonly theparts which are
amended asfrom 1January 1976 butalso theparts
which have already been amended and those which
remain unchanged ;
Whereas ,although temporary tariff amendments and
thepreferential systems resulting from thevarious
Acts adopted bytheCommunity form anintegral part
oftheCommon Customs Tariff ,itseems appropriate
nottoinclude them inthisRegulation ;
Whereas thisRegulation does notapply toproducts
covered bytheTreaty establishing theEuropean Coal
andSteel Community although thenomenclature and
theconventional duties forthese products areinclu­
ded,forinformation purposes ,intheSchedule of
Customs Duties inorder tomake thelatter easier to
understand ,
HAS ADOPTED THIS REGULATION :
Article 1
The Annex headed 'Common Customs Tariff 'to
Regulation (EEC )No950/68ishereby replaced bythe
Annex appended tothisRegulation .
Article 2Whereas forcertain headings orchapter notes itis
necessary tointroduce amendments with theobject
ofensuring uniform application ofthe Common
Customs Tariff ;whereas ,moreover ,acertain number
ofdrafting amendments isjustified forthepurpose of
improving theCommon Customs Tariff ;
Whereas certain Regulations onthecommon organiz­
ation ofagricultural markets provide that thetariff
nomenclature resulting from their application shall
HOJNoL172,22.7.1968 ,p.1.
(2)OJNoL157,19.6.1975 ,p.1.This Regulation shall enter into force on1January
1976 .

NoL304/2 Official Journal oftheEuropean Communities 24.11.75
This Regulation shall bebinding initsentirety and directly applicable inallMember
States .
Done atBrussels ,17November 1975 .
For theCouncil
The President
E.COLOMBO

24.11.75 Official Journal oftheEuropean Communities NoL304/3
ANNEX
COMMON CUSTOMS TARIFF


24.11.75 Official Journal oftheEuropean Communities NoL304/5
SUMMARY
Chapter Page
13Raw vegetable materials ofakind suitable for
useindyeing orintanning ;lacs ;gums ,resins
andother vegetable saps andextracts 63
14Vegetable plaiting and carving materials ;vege­
table products not elsewhere specified or
included 65
Section III
Animal and vegetable fats and oils and their cleavage
products ;prepared edible fats ;
animal and vegetable waxes
15Animal and vegetable fats and oils and their
cleavage products ;prepared edible fats ;animal
and vegetable waxes 66
Section IV
Prepared foodstuffs ;
beverages ,spirits and vinegar ;tobacco
16Preparations ofmeat ,offish,ofcrustaceans or
molluscs 71
17Sugars andsugar confectionery 73
18Cocoa and cocoa preparations 77
19Preparations ofcereals ,flour orstarch ;pastry­
cooks 'products 80
20Preparations ofvegetables ,fruit orother parts
ofplants 86Page
PART I—PRELIMINARY PROVISIONS
Section I—General Rules
A.Rules fortheinterpretation ofthenomenclature
oftheCommon Customs Tariff 11
B.General rules concerning duties 12
C.General rules applicable both tonomenclature
and toduties 12
Section II—Special Provisions
A.Goods forcertain categories ofships ,boats and
other vessels .. 13
B.Minor importations ofanon-commercial nature . 13
C.Packings imported full 14
PART II—SCHEDULE OF CUSTOMS
DUTIES
Section I
Chapter
Live animals ;animal products
1Live animals 17
2Meat and edible meat offals 19
3Fish ,crustaceans and molluscs 26
4Dairy produce ;birds 'eggs ;natural honey ;edible
products ofanimal origin ,notelsewhere speci­
fied orincluded 31
5Products ofanimal origin ,notelsewhere speci­
fied orincluded 3621 Miscellaneous edible preparations 94
22 Beverages ,spirits andvinegar 102
23 Residues and waste from thefood industries ;
prepared animal fodder 109
24 Tobacco 112
Section II
Vegetable products
6Live trees andother plants ;bulbs ,roots andthe
like ;cutflowers andornamental foliage 38
7Edible vegetables and certain roots andtubers 40
8Edible fruit and nuts ;peel ofmelons orcitrus
fruit 44
9»Coffee ,tea,mat^and spices 49
10 Cereals 52
11Products ofthe milling industry ;malt and
starches ;gluten ;inulin 55
12 Oil seeds and oleaginous fruit ;miscellaneous
grains ,seeds and fruit ;industrial and medical
plants ;straw and fodder 60Section V
Mineral products
25 Salt ;sulphur ;earths and stone ;plastering
materials ,iime and cement 113
26 Metallic ores ,slag andash 118
27 Mineral fuels ,mineral oilsandproducts oftheir
distillation ;bituminous substances ;mineral
waxes 120
Section VI
Products ofthe chemical and allied industries
28 Inorganic chemicals ;organic and inorganic
compounds ofprecious metals ,ofrare earth
metals ,ofradio-active elements andofisotopes 127

NoL304/6 Official Journal oftheEuropean Communities 24.11.75
Chapter Page
29 Organic chemicals 139
30 Pharmaceutical products 156
31 Fertilisers 158
32Tanning and dyeing extracts ;tannins andtheir
derivatives ;dyes ,colours ,paints andvarnishes ;
putty ,fillers andstoppings ;inks 161
33 Essential oilsandresinoids ;perfumery ,cosmetics
and toilet preparations 164
34 Soap ,organic surface-active agents ,washing
preparations ,lubricating preparations ,artificial
waxes ,prepared waxes ,polishing and scouring
f>reparations ,candles andsimilar articles ,model­ingpastes and"dental waxes " 166
35 Albuminoidal substances ;glues 168
36Explosives ;pyrotechnic products ;matches ;pyro­
phoric alloys ;certain combustible preparations 170
37Photographic and cinematographic goods .... 171
38 Miscellaneous chemical products 173Chapter Page
Section X
Paper-making material ;paper andpaperboard andarticles
thereof
47 Paper-making material 200
48 Paper and paperboard ;articles ofpaper pulp ,
ofpaper orofpaperboard 201
49Printed books ,newspapers ,pictures and other
products oftheprinting industry ;manuscripts ,
typescripts and plans 206
Section XI
Textiles and textile articles
50 Silk and waste silk 212
51 Man-made fibres (continuous ) 214
52 Metallised textiles 216
53 Wool and other animal hair 217
54 Flax and ramie 219
55 Cotton 220Section VII
56 Man-made fibres (discontinuous ) 221Artificial resins and plastic materials ,cellulose esters and
ethers ,and articles thereof ;rubber ,synthetic rubber ,
factice ,and articles thereof
39 Artificial resins and plastic materials ,cellulose
esters and ethers ;articles thereof 178
40 Rubber ,synthetic rubber ,factice ,and articles
thereof 183
Section VIII57Other vegetable textile materials ;paper yarn and
woven fabrics ofpaper yarn 223
58Carpets ,mats ,matting andtapestries ;pileand
chenille fabrics ;narrow fabrics ;trimmings ;
tulle andother netfabrics ;lace ;embroidery ...224
59Wadding and felt;twine ,cordage ,ropes and
cables ;special fabrics ;impregnated and
coated fabrics ;textile articles ofakind suitable
forindustrial use 227
60 Knitted andcrocheted goods 231
61 Articles ofapparel and clothing accessories of
textile fabric ,other than knitted orcrocheted
goods 233
62Other made uptextile articles 235
63 Oldclothing andother textile articles ;rags.... 237Raw hides andskins ,leather ,furskins andarticles thereof ;
saddlery and harness ;travel goods ,handbags and similar
containers ;articles ofgut (other than silk-worm gut)
41 Raw hides and skins (other than furskins )and
leather 188
42 Articles ofleather ;saddlery andharness ;travel
goods ,handbags andsimilar containers ;articles
ofanimal gut (other than silk-worm gut) 190
43 Furskins and artificial fur;manufactures thereof 192Section XII
Footwear ,headgear ,umbrellas ,sunshades ,whips ,riding­
crops and parts thereof ;prepared feathers and articles
made therewith ;artificial flowers ;articles ofhuman hair ; Section IX
Wood and articles ofwood ;wood charcoal ;cork and
articles ofcork ;manufactures ofstraw ,ofesparto and of
other plaiting materials ;basketware and
wickerwork
44 Wood and articles ofwood ;wood charcoal ...194
45 Cork and articles ofcork 198
46 Manufactures ofstraw ,ofesparto and ofother
plaiting materials ;basketware and wickerwork 199fans
64Footwear ,gaiters and thelike ;parts ofsuch
articles 238
65Headgear andparts thereof 240
66 Umbrellas ,sunshades ,walking-sticks ,whips ,
riding-crops andparts thereof 242
67Prepared feathers anddown and articles made
offeathers orofdown ;artificial flowers ;articles
ofhuman hair ;fans 243

24.11.75 Official Journal oftheEuropean Communities NoL304/7
Chapter Page
Section XIII
Articles ofstone ,ofplaster ,ofcement ,ofasbestos ,of
mica and ofsimilar materials ;ceramic products ;glass
and glassware
68 Articles ofstone ,ofplaster ,ofcement ,ofasbestos ,Chapter Page
87 Vehicles ,other than railway ortramway rolling­
stock ,and parts thereof 330
88Aircraft andparts thereof ;parachutes ;catapults
andsimilar aircraft launching gear ;ground flying
trainers 333
89 Ships ,boats and floating structures 334ofmica and ofsimilar materials 245
69 Ceramic products 249
70 Glass and glassware 253
Section XIVSection XVIII
Optical ,photographic ,cinematographic ,measuring ,
checking ,precision ,medical and surgical instruments and
apparatus ;clocks and watches ;musical instruments ;Pearls ,precious andsemi-precious stones ,precious metals
rolled precious metals ,and articles thereof ;imitationsound recorders and reproducers ;television image and
sound recorders and reproducers ,magnetic ;
parts thereof
90 Optical ,photographic ,cinematographic ,measur­
ing,checking ,precision ,medical and surgical
instruments andapparatus ;parts thereof 335
91 Clocks and 'watches andparts thereof 341
92 Musical instruments ;sound recorders and
reproducers ;television image and sound
recorders andreproducers ,magnetic ;parts and
accessories ofsuch articles 343
Section XIX
Arms and ammunition ;parts thereof
93 Arms and ammunition ;parts thereof ........ 346jewellery ;coin
71 Pearls ,precious and semi-precious stones ,pre­
cious metals ,rolled precious metals ,andarticles
thereof ;imitation jewellery 257
72 Coin 262
Section XV
Base metals and articles ofbase metal
73 Iron and steel and articles thereof 264
74 Copper and articles thereof 279
75 Nickel and articles thereof 282
76 Aluminium and articles thereof 284
77Magnesium and beryllium and articles thereof 287
78 Lead and articles thereof 288
79 Zinc and articles thereof 290
80 Tin and articles thereof 292
81Other base metals employed inmetallurgy and
articles thereof 294
82Tools ,implements ,cutlery ,spoons and forks ,
ofbase metal ;parts thereof 297
83 Miscellaneous articles ofbase metal 300
Section XVISection XX
Miscellaneous manufactured articles
94Furniture andparts thereof ;bedding ,mattresses ,
mattress supports ,cushions and similar stuffed
furnishings 348
95 Articles and manufactures ofcarving ormould­
ingmaterial 350
96Brooms ,brushes ,feather dusters ,powder-puffs
and sieves 352
97 Toys ,games and sports requisites ;parts
thereof 353
98 Miscellaneous manufactured articles 355
Section XXI
Works ofart,collectors 'pieces ,andantiques
99Works ofart,collectors 'pieces ,andantiques ..358Machinery and mechanical appliances ;electrical equip­
ment ;parts thereof
84Boilers ,machinery and mechanical appliances ;
parts thereof 304
85 Electrical machinery and equipment ;parts
thereof 319
Section XVII
Vehicles ,aircraft ,and parts thereof ;vessels and certain
associated transport equipment
86Railway andtramway locomotives ,rolling-stock
andparts thereof ;railway andtramway track
fixtures andfittings ;traffic signalling equipment
ofallkinds (notelectrically powered ) 328ANNEX
Headings orsubheadings ofwhich only part is
covered byaGATT concession orinwhich different
concessions have been granted 361


24.11.75 Official Journal oftheEuropean Communities NoL304/9
PART I
PRELIMINARY PROVISIONS


24.11.75 Official Journal oftheEuropean Communities NoL304/11
SECTION I
GENERAL RULES
A.Rules fortheinterpretation ofthenomenclature oftheCommon Customs Tariff
Interpretation ofthenomenclature oftheCommon Customs Tariff shall begoverned
bythefollowing principles :
1.The titles ofSections ,Chapters andsub-Chapters areprovided forease ofrefer­
ence only ;forlegal purposes ,classification shall bedetermined according tothe
terms oftheheadings and anyrelative Section orChapter Notes and,provided
such headings orNotes donototherwise require ,according tothefollowing
provisions .
2.(a)Any reference inaheading toanarticle shall betaken toinclude areference
tothat article incomplete orunfinished ,provided that ,asimported ,the
incomplete orunfinished article hastheessential character ofthecomplete
orfinished article .Itshall also betaken toinclude areference tothat article
complete orfinished (orfalling tobeclassified ascomplete orfinished by
virtue ofthisRule ),imported unassembled ordisassembled .
(b)Any reference inaheading toamaterial orsubstance shall betaken toinclude
areference tomixtures orcombinations ofthat material orsubstance with
other materials orsubstances .Any reference togoods ofagiven material or
substance shall betaken toinclude areference togoods consisting wholly or
partly ofsuch material orsubstance .The classification ofgoods consisting
ofmore than onematerial orsubstance shall beaccording totheprinciples
ofRule 3.
3.When forany reason ,goods are,prima facie ,classifiable under two ormore
headings ,classification shall beeffected asfollows :
(a)The heading which provides themost specific description shall bepreferred
toheadings providing amore general description .
(b)Mixtures and composite goods which consist ofdifferent materials orare
made upofdifferent components andwhich cannot beclassified byreference
to3(a)shall beclassified asifthey consisted oftlaematerial orcomponent which
gives thegoods their essential character ,insofarasthiscriterion isapplicable .
(c)When goods cannot beclassified byreference to3(a)or3(b),they shall be
classified under theheading which involves thehighest rate ofduty and if
thisrate isthesame forseveral headings ,they shall beclassified under that
oneofsuch headings which occurs latest inthenomenclature oftheTariff .
4.Goods notfalling within anyheading oftheTariff shall beclassified under the
heading appropriate tothegoods towhich they aremost akin .
5.Theabove Rules shall also apply mutatis mutandis when determining theappro­
priate subheading within aheading .

NoL304/12 Official Journal oftheEuropean Communities 24.11.75
B.General rules concerning duties
1.The customs duties applicable toimported goods originating incountries which
areContracting Parties totheGeneral Agreement onTariffs andTrade orwith
which theEuropean Economic Community hasconcluded agreements containing
themost favoured nation tariff clause shall betheconventional duties (orduties
resulting from conventions )shown incolumn 4oftheschedule ofduties ;until
such time asacommon trade policy enters into force inthisrespect ,these "con­
ventional "rates shall apply togoods other than those referred toabove ,imported
from anythird country .
Where no"conventional "duty isshown against aheading orsubheading ,or
where therate ofthe"conventional "duty ishigher than that oftheautonomous
duty shown incolumn 3,duty shall bechargeable attherateoftheautonomous
duty .
2.Paragraph 1shall notapply where special autonomous customs duties areprovided
forinrespect ofgoods originating incertain countries orwhere preferential
customs duties areapplicable inpursuance ofassociation agreements .
3.Paragraphs 1and 2shall notpreclude theMember States from applying customs
duties other than those oftheCommon Customs Tariff where theapplication
ofsuch other duties isjustified byCommunity Law .
4.The duties expressed aspercentage rates incolumns 3and 4areadvalorem
duties .
5.The letter (L)appearing incolumn 3opposite certain headings orsubheadings
denotes that thegoods concerned aresubject tolevies .
6.Theletters "vc"incolumns 3and4denote thatthegoods concerned arechargeable
with a"variable component "determined under theregulations relating totrade
incertain goods processed from agricultural products .
C.General rules applicable both tonomenclature andtoduties
1.Unless provided otherwise ,theprovisions relating tovalue forcustoms purposes
shall beapplied todetermine ,inaddition tothevalue fortheassessment ofad
valorem customs duties ,thevalues byreference towhich thescope ofcertain
headings orsubheadings isdefined .
2.The dutiable weight ,inthecase ofgoods chargeable byweight ,andtheweights
byreference towhich thescope ofcertain headings orsubheadings isdefined ,
shall betaken tobe:
(a)inthecase ofareference to"gross weight ",theaggregate weight ofthegoods
andofallpackings thereof ;
(b)inthecase ofareference to"netweight "orsimply to"weight "without
qualification ,theweight ofthegoods themselves without packing ofanykind .
Forthepurposes ofparagraphs (a)and (b)above ,"packing "means anyexternal
orinternal containers ,holders ,wrappings orsupports ,other than transport de­
vices (e.g.,transport containers ),tarpaulins ,tackle orancillary transport equip­
ment .
3.The unit ofaccount (UA)byreference towhich certain specific customs duties
areexpressed orthescope ofcertain headings orsubheadings isdefined hasa
value of0-88867088 goffinegold .The exchange rate tobeused inconverting
theunit ofaccount into Belgian francs ,Danish kroner ,Dutch guilders ,French
francs ,German marks ,Irish pounds ,Italian lire,Luxembourg francs orpounds
sterling shall bethat corresponding totheparvalue communicated toandrecog­
nised bytheInternational Monetary Fund inrespect ofthese currencies .

24.11.75 Official Journal oftheEuropean Communities NoL304/13
SECTION II
SPECIAL PROVISIONS
A.Goods forcertain categories ofships ,boats andother vessels
Customs duties aresuspended inrespect ofgoods foruseintheconstruction ,repair ,
maintenance orconversion oftheships ,boats orother vessels listed inthefollowing
schedule ,orforfitting outorequipping such ships ,boats orother vessels .
Heading
number Description ofgoods
89.01 Ships ,boats and other vessels notfalling within headings Nos 89.02 to
89.0.5 :
A.Warships
B.Other :
I.Sea-going vessels
89.02 Vessels specially designed fortowing (tugs )orpushing other vessels :
A.Tugs
B.Pusher craft :
I.Sea-going
89.03 Light-vessels ,fire-floats ,dredgers ofallkinds ,floating cranes ,andother
vessels thenavigability ofwhich issubsidiary totheir main function ;
floating docks :
A.Sea-going vessels
Thesuspension shall besubject tosuch conditions asmay bedetermined bythecom­
petent authorities with aview toCustoms control oftheuseofsuch goods .
B.Minor importations ofanon-commercial nature
1.Customs duty shall becharged attheflatrateof10% advalorem ongoods sent
insmall consignments toprivate individuals ,provided that such importations are
not ofacommercial nature .Such flatrate assessment shall notapply togoods
falling within Chapter 24.
2.Animportation shall betreated asnotbeing ofacommercial nature if:
—itisoccasional ;
.—itconsists solely ofgoods forpersonal orfamily usebytheconsignee ,andof
such kind orquantity thatthere isnoindication thatthey arebeing imported
foranycommercial purpose ;and
—itconsists ofgoods ofanaggregate value notexceeding 60UA.

NoL304/14 Official Journal oftheEuropean Communities 24.11.75
3.Theflatrateofcustoms duty of10% advalorem shall notapply togoods imported
under theconditions setoutinparagraph 1iftheaddressee ofthepacket has,
before they arecharged with thesaid flatrate ,requested that they besubjected
tothecustoms duties appropriate tothem .Allthegoods making uptheconsign­
ment shall then besubjected totheduties which areappropriate tothem .
C.Packings imported full
1.Packings ,asdefined inSection I,C.,2.,imported fulland declared forhome use
atthesame time asthegoods contained therein shall be:
(a)chargeable atthesame rate ofcustoms duty asthegoods contained therein :
—where such goods aresubject toanadvalorem customs duty ,or
—where thepackings aretobeincluded inthedutiable weight ofthegoods
contained therein ;
(b)admitted free ofcustoms duties :
—where thegoods contained therein arefree ofcustoms duty ,or
—where thegoods contained therein aredutiable otherwise than byreference
toweight orvalue ,or
—where theweight ofthepackings isnottobeincluded inthedutiable weight
ofthegoods contained therein ;
(c)chargeable attherates ofcustoms duty appropriate tothem ,notwithstanding
subparagraphs (a)and (b)above :
—where they arenotofatype normally used forthegoods contained therein
andhave anindependent anddurable useother than aspackings ,or
—where they have been used inorder toevade payment ofthecustoms
duties applicable thereto inaccordance with their tariff description .
2.Where packings covered bytheprovisions ofparagraphs 1(a)and (b)contain
goods ofseveral different Tariff descriptions ,theweight andvalue ofthepackings
shall ,forthepurpose ofdetermining their dutiable weight orvalue ,beapportioned
between allthegoods contained ,inproportion totheweight orvalue ofthose
goods .

NoL304/15 24.11.75 Official Journal oftheEuropean Communities
PART II
SCHEDULE OF CUSTOMS DUTIES


24.11.75 Official Journal oftheEuropean Communities NoL304/17
SECTION I
LIVE ANIMALS ;ANIMAL PRODUCTS
CHAPTER 1
LIVE ANIMALS
Notes
1.This Chapter covers allliveanimals except :
(a)Fish ,crustaceans andmolluscs ,ofheadings Nos 03.01 and 03.03 ;
(b)Microbial cultures andother products ofheading No30.02 ;and
(c)Animals ofheading No97.08 .
2.Any reference inthisChapter toaparticular genus orspecies ,except where thecontext otherwise requires ,
includes areference totheyoung ofthat genus orspecies .
Additional Note
Forthepurposes ofsubheading 01.02 AIIa),theexpression "calves "means animals ofthedomestic bovine species
weighing onthehoof 220kgorlessandnotyethaving anypermanent teeth .
.Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
01.01 Live horses ,asses ,mules andhinnies :
A.Horses : \
I.Pure-bred breeding animals (a) Free Free
II.For slaughter (a) 11 4\\III.Other 23 18Il B.Asses 12—
01.02C.Mules and hinnies
Live animals ofthebovine species :
A.Domestic species :
I.Pure-bred breeding animals (a)
II.Other :
a)Calves
b)Other :
1.Cows forimmediate slaughter ,themeat ofwhich isintended
forprocessing (a)17
Free
16(b)
+(L)n
16
+(L)HFree
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)This rate isreduced to4%inrespect ofcalves ofaweight oflessthan 80kg,intended forfattening ,subject tocertain conditions prescribed byArticle 11
(asamended )ofRegulation (EEC )No805/68oftheCouncil of17June 1968 .
(*)Incertain conditions ,alevy isapplicable inaddition tothecustoms duty .

NoL304/18 Official Journal oftheEuropean Communities 24.11.75\ Rate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
■/.
1 2 3 4
01.02
(continued )
01.03A.II.b)2.Other :
aa)Not yethaving anypermanent teeth ,ofaweight ofnot
lessthan 350kgbutnotmore than 450kginthecase
ofmale animals ,orofnot lessthan 320 kgbutnot
more than 420kginthecase offemale animals (a)
bb)Other
B.Other
Live swine :
A.Domestic species :16+(L)n
16(c )+(L)(*)
Free(b)
(d)(e)
I.Pure-bred breeding animals (a) Free Free
II.Other : \\
01.04a)Sows having farrowed atleast once ,ofaweight ofnotlessthan
160 kg
b)Other
B.Other :
Live sheep andgoats :16(L)
16(L)
Free—
|| A.Domestic species : IIIl
I.Sheep : Il
a)Pure-bred breeding animals (a) Free Free
b)Other 15 —
II.Goats : II
a)Pure-bred breeding animals (a) 5—
01.05b)Other
B.Other
Live poultry ,that istosay,fowls ,ducks ,geese ,turkeys andguinea fowls :
A.Ofaweight not exceeding 185 g5
Free
12(L)—
B.Other : IlIIII I.Fowls 12(L)—
II.Ducks 12(L)—
III.Geese 12(L)—
IV.Turkeys 12(L)—IIV.Guinea fowls12(L)—
01.06 Other live animals : ||
A.Domestic rabbits
B.Pigeons
C.Other10
12
Free8
10
(f)
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)The levy shall beestablished inaccordance with theprovisions setoutinProtocol No 1appended totheTrade Agreement between theEEC and the
Socialist Federal Republic ofYugoslavia .
(c)This rate isreduced to8%inrespect ofyoung male animals ofaweight ofnotlessthan 220kgbutnotmore than 300kg,intended forfattening ,subject
tocertain conditions prescribed byArticle 11(asamended )ofRegulation (EEC )No805/68oftheCouncil of27June 1968 .
(d)Arateof6%isapplicable within thelimits ofanannual tariff quota ,tobegranted bythecompetent authorities oftheEuropean Communities ,of20000
heifers andcows (other than forslaughter )ofthefollowing mountain breeds :grey ,brown ,yellow ,spotted Simmental andPinzgau .Qualification forquota
issubject toconditions tobedetermined bythecompetent authorities oftheMember State ofdestination .
(e)Arateof4%isapplicable within thelimits ofanannual tariff quota ,tobegranted bythecompetent authorities oftheEuropean Communities ,of5000
bulls ,cows and heifers (other than forslaughter )ofthefollowing breeds :spotted Simmental ,Schwyz andFribourg .Toqualify forthequota ,animals
ofthebreeds specified must becovered bythefollowing documents :
—bulls : pedigree certificate ;
—cows and heifers : pedigree certificate orherd book entry certificate attesting tothepurity ofthebreed .
(f)SeeAnnex .
(*)Incertain conditions ,alevy isapplicable inaddition tothecustoms duty .

24.11.75 Official Journal oftheEuropean Communities NoL304/19
CHAPTER 2
MEAT AND EDIBLE MEAT OFFALS
Note
This Chapter does notcover :
(a)Products ofthekinds described inheadings Nos 02.01 ,02.02 ,02.03 ,02.04 and 02.06 ,unfit orunsuitable for
human consumption ;
(b)Guts ,bladders orstomachs ofanimals (heading No05.04 )andanimal blood (heading No05.15 );or
(c)Animal fat,other than products ofheading No02.05 (Chapter 15).
Additional Notes
1.The following expressions shall have themeanings hereunder assigned tothem :
A."Carcases ofdomestic bovine animals forthepurposes ofsubheading 02.01 All a):whole carcases of
theslaughtered animals after having been bled ,eviscerated andskinned .Such carcases areimported with
orwithout theheads ,with orwithout thefeetandwith orwithout theother offals attached .Where carcases
areimported without theheads ,thelatter must have been separated from thecarcase attheatloido-occipital
joint .When imported without thefeet,thelatter must have been cutoffatthecarpo-metacarpian ortarso­
metatarsian joints ;
B."Half -carcases ofdomestic bovine animals ",forthepurposes ofsubheading 02.01 All a):theproduct
resulting from thesymmetrical division ofthewhole carcase through thecentre ofeach cervical ,dorsal ,
lumbar andsacral vertebra andthrough thecentre ofthesternum and oftheischio-pubic symphysis ;
C."Calf carcases ",forthepurposes ofsubheading 02.01 Alla)1aa)11:carcases ofanimals ofthedomestic
bovine species with thetypical light colour ofveal,weighing percarcase 130kgorless;
D."Calf half-carcases ",forthepurposes ofsubheading 02.01 A11a)1aa)11:half-carcases ofanimals
ofthedomestic bovine species with thetypical light colour ofveal,weighing per half-carcase 65kg
orless;
E."Unseparated calfforequarters ",forthepurposes ofsubheading 02.01 AIIa)1aa)22:thewhole ofthe
front part ofacalfcarcase comprising allthebones and thescrag ,neck andshoulder ,with amaximum
ofeight pairs ofribsandaminimum offour pairs ofribswith orwithout thethin flank .These cutsmust
beofthetypical light colour ofveal and weigh notmore than 60kg;
F."Separated calfforequarters ",forthepurposes ofsubheading 02.01 AIIa)1aa)22:thefront part ofa
calfhalf-carcase comprising allthebones andthescrag ,neck andshoulder ,with amaximum ofeight ribs
and aminimum offour ribswith orwithout thethin flank .These cuts must beofthetypical light col­
ourofveal and weigh notmore than 30kg;
G."Unseparated calfhindquarters ",forthepurposes ofsubheading 02.01 AIIa)1aa)33:thewhole ofthe
rearpart ofacalfcarcase comprising allthebones andthethighs andloins ,with aminimum offivepairs
ofwhole orcutribswith orwithout theknuckle and with orwithout thethin flanks .These cuts must be
ofthetypical light colour ofvealandweigh notmore than 75kg.Theexpression istobeextended tocover
thewhole ofthefront part ofacalfcarcase comprising allthebones and thescrag ,neck andshoulder ,
with more than eight pairs ofribs;
H."Separated calfhindquarters ",forthepurposes ofsubheading 02.01 Alla)1aa)33:therearpart ofacalf
vhalf-carcase comprising allthebones andthethigh andloin,with aminimum offivewhole orcutribs
with orwithout theknuckle and with orwithout thethin flanks .These cuts must beofthetypical light
colour ofvealand weigh notmore than 40kg.The expression istobeextended tocover thefront part of
acalfhalf-carcase comprising allthebones andthescrag ,neck andshoulder ,with more than eight ribs;
IJ."Compensated quarters ":
(a)forthepurposes ofsubheading 02.01 All a)1bb)11:portions composed ofeither :
—forequarters comprising allthebones and thescrag ,neck andshoulder ,and cutatthetenth rib;
andhindquarters comprising allthebones and thethigh and sirloin ,and cutatthethird rib;or
—forequarters comprising allthebones and thescrag ,neck and shoulder ,and cutatthefifth rib,
with thewhole oftheflank andbreast attached ;andhindquarters comprising allthebones andthe
thigh and sirloin ,and cutattheeighth cutrib.
The forequarters and thehindquarters constituting "compensated quarters "must beimported atthe
same time andinequal numbers ,andthetotal weight oftheforequarters must bethesame asthat of
thehindquarters ;adifference ofnotmore than 5%inthose weights isallowed ;

NoL304/20 Official Journal oftheEuropean Communities 24.11.75
(b)forthepurposes ofsubheading 02.01 AIIa)2aa):portions composed ofeither :
—forequarters comprising allthebones and thescrag ,neck andshoulder ,and cutatthetenth rib;
and hindquarters comprising allthebones and thethigh and sirloin ,and cutatthethird rib;or
—forequarters comprising allthebones and thescrag ,neck andshoulder ,and cutatthefifth rib,
with thewhole oftheflank andbreast attached ;andhindquarters comprising allthebones andthe
thigh andsirloin ,and cutattheeighth cutrib.
The forequarters and thehindquarters constituting "compensated quarters "must beimported atthe
same time and inequal numbers ,and thetotal weight oftheforequarters must bethesame asthat
ofthehindquarters ,adifference ofnotmore than 5%inthose weights being allowed ;
K."Forequarters ofadult animals ",forthepurposes ofsubheading 02.01 Alla)1bb)22,and"forequarters
forthe ^purposes ofsubheading 02.01 AIIa)2bb):thefront part ofthehalf-carcase comprising allthe
bones andthescrag ,neck andshoulder ,with aminimum offour ribsandamaximum oftenwhole orcut
ribs,with orwithout thethin flanks ;
L."Hindquarters ofadult animals ",forthepurposes ofsubheading 02.01 Alla)1bb)33,and"hindquarters
forthepurposes ofsubheading 02.01 All a)2cc):therearpart ofthehalf-carcase comprising allthebones
and thethigh and sirloin ,with aminimum ofthree whole orcutribs,with orwithout theshin andwith
orwithout thethin flanks ;theexpressions aretobeextended tocover thefront part ofthehalf-carcase
comprising allthebones andincluding thescrag ,neck andshoulder ,butwith more than tenribs ;
M.(a)"Crop"and"chuck and blade "cuts,forthepurposes ofsubheading 02.01 AIIa)2dd)2bbb):
thedorsal part oftheforequarter ,including theupper part oftheshoulder ,obtained byacutalong
astraight linethrough thepoint where thefirst ribjoins thefirst sternal segment tothepoint ofre­
flection ofthediaphragm onthetenth with aminimum offour ribsandamaximum oftenribs;
(b)"Brisket "cut,forthepurposes ofsubheading 02.01 Alla)2dd)2bbb):thelower part ofthefore­
quarter comprising thebrisket navel endandbrisket point end;
N.Indetermining thenumber ofwhole orcutribsreferred toinparagraphs EtoL,only those attached to
thebackbone shall betaken into consideration .
2.A.Forthepurposes ofsubheadings 02.06 BIa)2aa)and 02.06 BIb)2aa),"bacon sides"shall betaken to
mean pighalf-carcases without thehead ,chaps ,neck ,feet,tail,flare fat,kidneys ,tenderloin ,blade bone ,
sternum ,vertebral column ,pelvic bone anddiaphragm ;
B.Forthepurposes ofsubheadings 02.06 BIa)2bb)and 02.06 BIb)2bb),"spencers "shall betaken to
mean bacon sides without theham ,whether ornotboned ;
C.Forthepurposes ofsubheadings 02.06 BIa)2cc)and02.06 B1b)2cc),"3/4sides"shall betaken tomean
bacon sides without theshoulder ,whether ornotboned ;
D.Forthepurposes ofsubheadings 02.06 BIa)2cc)and02.06 BIb)2cc),"middles "shall betaken tomean
bacon sides without theham and theshoulder ,whether ornotboned .
3.Forthepurposes ofsubheadings 02.06 BIb)3aa),4aa),5aa),6aa)and7aa),products whose water /protein
ratio inthemeat (nitrogen content multiplied by6-25)ismore than 2-8shall beconsidered asslightly dried
and slightly smoked .
liI Rate ofDuty
^Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
02.01 Meat and edible offals oftheanimals falling within heading No.01.01 ,
01.02 ,01.03 or01.04 ,fresh ,chilled orfrozen :
A.Meat :
I.Ofhorses ,asses ,mules and hinnies 16 8 ;

24.11.75 Official Journal oftheEuropean Communities NoL304/21
\\ Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
02.01
(continued )A.II.Ofbovine animals :
a)Ofdomestic bovine animals :
1.Fresh orchilled :
aa)Ofcalves ;
11.Carcases and half-carcases
22.Separated orunseparated forequarters
33.Separated orunseparated hindquarters20+(L)(*)
20+(L)(*)
20+(L)(*)
bb)Ofadult animals : I
11.Carcases ,half-carcases or"compensated "quarters :
aaa)Carcases ofaweight ofnot lessthan 180kg
butnotmore than 270 kgand half-carcases
or"compensated "quarters ,ofaweight ofnot
less than 90kgbutnotmore than 135 kg,
with alow degree ofossification ofthe
cartilages (more especially those ofthesym­
physis pubis andthevertebral apophyses ),the
meat ofwhich isofalight pink colour and
thefatofwhich ,ofextremely fine structure ,
iswhite tolight yellow incolour (a) 20+(L)(*) (b)
bbb )Other 20+(L)(*)—|| 22.Forequarters : I
aaa)Ofaweight ofnot lessthan 45kgbutnot
more than 68kg,with alow degree of
ossification ofthecartilages (more especially
those orthevertebral apophyses ),themeat of
which isofalight pink colour andthefatof
which ,ofextremely finestructure ,iswhite to
light yellow incolour (a) 20+(L)(*) (b)
bbb )Other 20+(L)(*)—
33.Hindquarters : I
aaa)Ofaweight ofnot lessthan 45kgbutnot
more than 68kg (notlessthan 38kgbutnot
more than 61kginthecase of"Pistola "cuts),
with alow degree ofossification ofthecar­
tilages (more especially those ofthevertebral
apophyses ),themeat ofwhich isofalight
pink colour andthefatofwhich ,ofextremely
fine structure ,iswhite tolight yellow in
colour (a) 20+(L)(*) (b)libbb )Other 20+(L)(*)—li cc)Other cuts ofbeef andveal : I
11.Unboned (bone-in ) 20+(L)(*)—
22.Boned orboneless20+(L)(*)—
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)The levy shall beestablished inaccordance with theprovisions setoutinProtocol No 1appended totheTrade Agreement between theEEC and the
Socialist Federal Republic ofYugoslavia .
<*)Incertain conditions ,alevy isapplicable inaddition tothecustoms duty .

NoL304/22 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number Descriptionautonomous
°/«
orLevy
(L)conventional
V.
1 2 3 4
02.01
(continued )A. II.a)2.Frozen :
aa)Carcases ,half-carcases ,or"compensated "quarters ....
bb)Forequarters
cc)Hindquarters
dd)Other :
11.Unboned (bone-in )
22.Boned orboneless :
aaa)Forequarters ,whole orcutinto amaximum of
five pieces ,each quarter being inasingle
block ;"compensated "quarters intwo blocks ,
one ofwhich contains theforequarter ,whole
orcutinto amaximum offive pieces ,and
theother ,thehindquarter ,excluding theten­
derloin ,inonepiece20+(L)n
20+(L)(*)
20+(L)(*)
20+(L)O
20+(L)(*)(c)
(c)
(c)
(a)
(a)
bbb )Crop ,chuck andblade andbrisket cuts (b) 20+(L)(*) (a)
ccc)Other 20+(L)(*) (a)
b)Other 20 (a)
III.Ofswine : IIl a)Ofdomestic swine : I
1.Carcases orhalf-carcases ,with orwithout heads ,feet or
flare fat 20(L)—Il 2.Hams and cuts ofham ,unboned (bone-in ) 20 (L)—Il 3.Shoulders (fores )andcuts ofshoulders ,unboned (bone-in ).. 20(L)—Il 4.Loins and cuts ofloins ,unboned (bone-in ) 20(L)—
5.Bellies (streaky )and cuts ofbellies 20 (L)—
6.Other : IIII
aa)Boned orboneless and frozen 20(L)—
bb)Other 20 (L)—
b)Other 7 5
IV.Other 20 20
B.Offals :
I.Forthemanufacture ofpharmaceutical products (c) Free Free
II.Other : II
a)Ofhorses ,asses ,mules and hinnies 16 10il b)Ofdomestic bovine animals : IIIl 1.Livers 20 11
2.Other 20 7
c)Ofdomestic swine : Il
1.Heads and cuts ofheads ;necks 20(L) 9
2.Feet and tails 20(L) 9
(a)See Annex .
(b)Entry under thissubheading issubject totheproduction ofacertificate issued onconditions laiddown bythecompetent authorities oftheEuropean
Communities .
(c)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
{*)Incertain conditions ,alevy isapplicable inaddition tothecustoms duty .

24.11.75 Official Journal oftheEuropean Communities NoL304/23\ Rate ofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/.
1 2 3 4
02.01 B.II.c)3.Kidneys 20 (L) 9
(continued ) 4.Livers 20 (L) 11
5.Hearts ,tongues and lungs
6.Livers ,hearts ,tongues and lungs attached tothetrachea
andgullet20(L)
20(L)9
9
7.Other
d)Other20(L)
129
3
02.02Dead poultry (that istosay,fowls ,ducks ,geese ,turkeys and guinea
fowls )andedible offals thereof (except liver ),fresh ,chilled orfrozen :
A.Whole poultry :
I.Fowls :
a)Plucked and gutted ,with heads and feet,known as"83%
chickens " 18(L)lib)Plucked and drawn ,without heads and feet butwith hearts ,
livers and gizzards ,known as"70% chickens " 18(L)lic)Plucked anddrawn ,without heads and feetandwithout hearts ,
livers andgizzards ,known as"65°/ochickens " 18(L)
II.Ducks :
a)Plucked ,bled ,gutted butnotdrawn ,with heads andfeet,known
as"85% ducks "18(L)
b)Plucked and drawn ,without heads and feet but with hearts ,
livers and gizzards ,known as"70% ducks " 18(L)lic)Plucked and drawn ,without heads and feet and without
hearts ,livers and gizzards ,known as"63% ducks " 18(L)
III.Geese :
a)Plucked ,bled ,not drawn ,with heads and feet,known as
"82% geese " 18(L) Ib)Plucked and drawn ,without heads and feet,with orwithout
hearts and gizzards ,known as"75% geese " 18(L)
IV.Turkeys 18(L)—liV.Guinea fowls18(L)—
B.Poultry cuts (excluding offals ):
I.Boned or boneless18(L)
II.Unboned (bone-in ):
a)Halves orquarters :
1.Of fowls 18(L)
2.Of ducks 18-(L)—
3.Of geese 18(L)—Il 4.Ofturkeys 18(L)—
5.Ofguinea fowls 18(L)—
b)Whole wings ,with orwithout tips 18(L)—
c)Backs ,necks ,backs with necks attached ,rumps andwing tips ..
d)Breasts and cuts ofbreasts :18(L)—\\ 1.Of geese 18(L)-lIl 2.Ofturkeys 18(L)—
3.Ofother poultry 18(L) —
e)Legs andcuts oflegs :
1.Ofgeese 18(L)—

NoL304/24 Official Journal oftheEuropean Communities 24.11.75
II\ Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
02.02
(continued )B. II.e)2.Ofturkeys :
aa)Drumsticks and cuts ofdrumsticks
bb)Other18(L)
18(L)—II 3.Ofother poultry 18(L)—
f)Other 18(L)—
C.Offals 18(L)—
02.03 Poultry liver ,fresh ,chilled ,frozen ,salted orinbrine :
A.Foie gras (goose orduck ) 5(L) 5
B.Other16(L) 14
02.04 Other meat andedible meat offals ,fresh ,chilled orfrozen :
A.Ofdomestic pigeons and domestic rabbits 13 11
B.Ofgame 7 5
C.Other :
•I.Whale and sealmeat ;frogs 'legs 19 10IIII.Other 19 14
02.05 Pigfatfree oflean meat and poultry fat (not rendered orsolvent -­
extracted ),fresh ,chilled ,frozen ,salted ,inbrine ,dried orsmoked :
A.Back-fat : l I.Fresh ,chilled ,frozen ,salted orinbrine 22(L)—lII.Dried orsmoked 22(L)—
B.Pigfat,other than that falling within subheading A 22(L)—
C.Poultry fat 22(L)—
02.06 Meat and edible meat offals (except poultry liver ),salted ,inbrine ,dried
orsmoked :
A.Horsemeat ,salted ,inbrine ordried 16 13
B.Meat and edible meat offals ofdomestic swine :
I.Meat : ||II
a)Salted orinbrine : II
1.Carcases orhalf-carcases ,with orwithout heads ,feet or
flare fat 25(L)
2.Bacon sides ,spencers ,3/4sides andmiddles :
aa)Bacon sides
bb)Spencers
cc)3/4sides and middles25 (L)
25 (L)
25 (L)—
3.Hams and cuts ofham ;unboned (bone-in ) 25 (L)—
4.Shoulders (fores )and cuts ofshoulders ,unboned (bone-in ).. 25 (L)—
5.Loins and cuts ofloins ,unboned (bone-in ) 25 (L)—
6.Bellies (streaky )and cuts ofbellies 25 (L)—
7.Other 25 (L)—

24.11.75 Official Journal oftheEuropean Communities NoL304/25'
liRate ofDuty
Heading
number Descriptionautonomous%
orLevy
(L)conventional
%
1 2 3 4
02.06
(continued )B. I.b)Dried orsmoked :
1.Carcases orhalf-carcases ,with orwithout heads ,feet or
flare fat
2.Bacon sides ,spencers ,3/4sides andmiddles :
aa)Bacon sides25 (L)
25 (L)—
II bb)Spencers 25 (L)II
cc)3/4sides andmiddles 25 (L)\II 3.Hams andcuts ofham ,unboned (bone-in ): IIIl aa)Slightly dried orslightly smoked 25(L)Il bb)Other 25 (L) \
4.Shoulders (fores )andcuts ofshoulders ,unboned (bone-in ):Il||
aa)Slightly dried orslightly smoked 25 (L)—II bb)Other 25 (L)—Il 5.Loins and cuts ofloins ,unboned (bone-in ):\III aa)Slightly dried orslightly smoked 25 (L)—Il bb)Other 25 (L)—II 6.Bellies (streaky )andcuts ofbellies : IIIIl aa)Slightly dried orslightly smoked 25 (L)—
bb)Other 25 (L)—
7.Other : \Il
aa)Slightly dried orslightly smoked 25 (L)—
bb)Other 25(L)—II II.Edible meat offals : I
a)Heads and cuts ofheads ;necks 25(L)—
b)Feet and tails 25 (L)—
c)Kidneys
d)Livers
e)Hearts ,tongues and lungs
f)Livers ,hearts ,tongues and lungs attached tothetrachea and
g)Other
C.Other :25(L)
25(L)
25 (L)
25(L)
25 (L)—
li I.Ofdomestic bovine animals : Ili a)Meat :\\ 1.Unboned (bone-in ) 24+(L)(*)—\\ 2.Boned orboneless 24+(L)(*)—II b)Offals 24—\\ II.Other , 24—
(*)Incertain conditions ,alevy isapplicable inaddition tothecustoms duty .

NoL304/26 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 3
FISH ,CRUSTACEANS AND MOLLUSCS
Note
This Chapter does notcover :
(a)Marine mammals (heading No01.06 )ormeat thereof (heading No02.04 or02.06 );
(b)Fish (including livers androes thereof ),crustaceans andmolluscs ,dead ,unfit orunsuitable forhuman consump­
tion byreason ofeither their species ortheir condition (Chapter 5);or
(c)Caviar orcaviar substitutes (heading No16.04 ).
Rate ofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
°/o
1 2 3 4
03.01 Fish,fresh (liveordead ),chilled orfrozen : ||li A.Freshwater fish :Il I.Trout and other salmonidae :Il a)Trout 16 12
b)Salmon 16 4
c)Lake white fish Free 8\\ d)Other Free 10II II.Eels 10 5Il III.Carp 10(a) 8(a )||IV.Other Free 8
B.Saltwater fish : I
I.Whole ,headless orinpieces :II a)Herring :II 1.From 15February to15June : I
aa)Fresh orchilled Free Free
bb)Frozen Free FreeIl 2.From 16June to14February : \
aa)Fresh orchilled 20(a)(b) 15(a)(c)
bb)Frozen 20(a)(b) 15(a)(c)|| b)Sprats : \
1.From 15February to15June Free Free
2.From 16June to14February 20 (b) 13
(a)Subject tocompliance with thereference price .Acountervailing taxisprovided forinthecase ofnon-compliance with thereference price .
(b)Total suspension foranindefinite period .
(c)Duty exemption within thelimits ofanannual tariff quota of34000metric tonstobegranted bythecompetent authorities oftheEuropean Communities
andsubject tocompliance with thereference price .

24.11.75 Official Journal oftheEuropean Communities NoL304/27
|| Rate ofDuty
Headingnumber Descriptionautonomous
•/.
orLevy
(L)conventional
»/o
1 2 3 4
03.01 B. I.c)Tunny : ||
(continued )1.For theindustrial manufacture ofproducts falling withinIlII\\ heading No16.04 (a): ||II aa)Whole : IIIIIl 11.Yellow-finned tunny : ||II
aaa)Weighing notmore than 10kgeach 25(b)(c) 22(c)(d)li bbb )Other 25(b)(c) 22 (c)(d)
22.Long-finned tunny 25(b)(c) 22'(c)(d)
33.Other25(b)(c) 22(c)(d)II bb)Gilled andgutted :II 11.Yellow-finned tunny : ||l
aaa)Weighing notmore than 10kgeach 25(b)(c) 22(c)(d)II bbb )Other 25(b)(c) 22(c)(d)
22.Long-finned tunny 25(b)(c) 22(c)(d)II 33.Other 25(b)(c) 22(c)(d)II cc)Other (forexample ,"heads off"): ||I\\ 11.Yellow-finned tunny : II\II aaa)Weighing notmore than 10kgeach 25(b)(c) 22(c)(d)Il bbb )Other 25(b)(c) 22(c)(d)
22.Long-finned tunny 25(b)(c) 22(c)(d)Il33.Other25(b)(c) 22(c)(d)Il2.Other25(c) 22(c)(d)II d)Sardines (Clupea pilchardus Walbaum ):Il 1.Fresh orchilled 25 23II2.Frozen . 25 23
e)Sharks 15 8(e)Il f)Redfish (Sebastes marinus ): ||IlIl 1.Fresh orchilled 15 8||2.Frozen 15 8|| g)Halibut (Hippoglossus vulgaris ,Hippoglossus reinhardtius ) 15 8II h)Cod (Gadus morrhua orGadus callarias ): ||IIIl 1.Fresh orchilled 15 15II2.Frozen 15 15II ij)Coalfish (Pollachius virens orGadus virens ):\
1.Fresh orchilled 15 15
2.Frozen 15 15
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Total suspension foranindefinite period .
(c)Subject tocompliance with thereference price .Acountervailing taxisprovided forinthecase ofnon-compliance with thereference price .
(d)Duty exemption inrespect oftunny intended forthecanning industry ,within thelimits ofanannual tariff quota of30000metric tons tobegranted
bythecompetent authorities oftheEuropean Communities andsubject tocompliance with thereference price .Qualification forthisquota isgoverned
byconditions tobedetermined bythecompetent authorities .
(e)Duty rate reduced to6%inrespect ofpiked dogfish (Squalus acanthias )within thelimits ofanannual tariff quota of2500metric tons tobegranted
bythecompetent authorities oftheEuropean Communities .

NoL304/28 Official Journal oftheEuropean Communities 24.11.75l Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
03.01 B.I.k)Haddock :
(continued ) 1.Fresh orchilled 15 15Il2.Frozen 15 15
1)Whiting (Merlangus merlangus ):
1.Fresh orchilled 15 15
.Frozen ......... ............ ..... .................15 15
m)Mackerel :
1.From 15February to15June : \Il aa)Fresh orchilled Free Free
bb)Frozen Free Free
2.From 16June to14February : IIII
aa)Fresh orchilled 20 20libb)Frozen 20 20
n)Anchovies (Engraulis sp.p.): \
1.Fresh orchilled 15 15
2.Frozen 15 15
o)Plaice :
1.Fresh orchilled 15 15\\2.Frozen 15 15li p)Sea-bream ofthespecies Dentex dentex andPagellus :Il\I.! 1.Fresh orchilled 15 15\\2.Frozen 15 15II q)Other 15 15II II.Fillets :
a)Fresh orchilled 18 18II b)Frozen : II
1.Ofcod (Gadus morrhua orGadus callarias ) 18 15II 2.Ofcoalfish (Pollachius virens orGadus virens ) 18 15
3.Ofhaddock 18 15
4.Ofredfish (Sebastes marinus ) 18 15II 5.Oftunny 18 18\\ 6.Ofmackerel 18 15 ||7.Other 18 15
C.Livers and roes 14 10
03.02 Fish ,dried ,salted orinbrine ;smoked fish,whether ornot cooked
before orduring thesmoking process :
A.Dried ,salted orinbrine :
I.Whole ,headless orinpieces :
a)Herrings 12 12II b)Cod '13(a ) 13(b)
(a)Total suspension foranindefinite period .
(b)Duty exemption within thelimits ofanannual tariff quota of25000metric tons tobegranted bythecompetent authorities oftheEuropean Communities .

24.11.75 Official Journal oftheEuropean Communities NoL304/29\il Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
03.02 A. I.c)Anchovies (Engraulis sp.p.) 15 10
(continued )d)Common halibut (Hippoglossus vulgaris ) 15 —
e)Salmon ,salted orinbrine 15 11 l f)Other 15 12li II.Fillets : IIIlII a)Ofcod 20(a) 20
b)Ofsalmon ,salted orinbrine 18 15
c)Oflesser orGreenland halibut (Hippoglossus reinhardtius ),
salted orinbrine 18 15
d)Other 18 16 \ B.Smoked ,whether ornotcooked before orduring thesmoking process :IIIIli I.Herring 16 10
II.Salmon 16 13
III.Lesser orGreenland halibut (Hippoglossus reinhardtius ) 16 15
IV.Common halibut (Hippoglossus vulgaris ) 16 16
V.Other 16 14liC.Livers and roes 15 11
D.Fish meal 15 13
03.03 Crustaceans and molluscs ,whether inshell ornot,fresh (liveordead ),
chilled ,frozen ,salted ,inbrine ordried ;crustaceans ,inshell ,simply
boiled inwater :Il A.Crustaceans : I\Il I.Crawfish 25 (b)
II.Lobsters (Homarus sp.p.): I
a)Live 25 10
b)Other : I
1.Whole 25 13
2.Other 25 20li III.Crabs andfreshwater crayfish 18 15
IV.Shrimps andprawns :
a)Prawns (Pandalidae sp.p.)18 12II b)Shrimps ofthegenus "Crangon "sp.p.:
1.Fresh ,chilled orsimply boiled inwater 18 18II 2.Other 18 18
c)Other 18 18li V.Other (forexample ,Norway lobsters ) 14 12
B.Molluscs : \
I.Oysters :
a)European flatoysters weighing notmore than 40geach Free Free
b)Other 18 18
(a)Total suspension foranindefinite period .
(b)SeeAnnex .

NoL304/30 Official Journal oftheEuropean Communities 24.11.75|| Rate ofDuty
Heading
number Descriptionautonomous
'/.
orLevy
(L)conventional
Vo
1 2 3 4
03.03 B.II.Mussels 10 10
(continued ) I||IlIII.Snails ,other than seasnails 6 Free
IV.Other :Il a)Frozen : IIIl
1.Squid : ||\
aa)Ommastrephes sagittatus andLoligo sp.p 8 6II bb)Other 8 8
2.Cuttle-fish ofthespecies Sepia officinalis ,Rossia macrosoma
and Sepiola rondeleti 8 8\\ 3.Octopus 8 8
4.Other 8 8
b)Other : ||
1.Squid (Ommastrephes sagittatus and Loligo sp.p.) 8 6
2.Other » 8 8

24.11.75 Official Journal oftheEuropean Communities NoL304/31
CHAPTER 4
DAIRY PRODUCE ;BIRDS 'EGGS ;NATURAL HONEY ;EDIBLE PRODUCTS OFANIMAL ORIGIN ,NOT ELSEWHERE
SPECIFIED OR INCLUDED
Notes
1.The expression "milk"means fullcream orskimmed milk ,buttermilk ,whey ,kephir ,yoghourt and similar
fermented milk ,
2.Milk andcream putupinhermetically sealed cans areregarded aspreserved within themeaning ofheading
No04.02 .However ,milk andcream arenotregarded assopreserved merely byreason ofbeing pasteurised ,
sterilised orpeptonised ,ifthey arenotputupinhermetically sealed cans .
Additional Notes
1.The term "cans",asused inNote 2tothisChapter ,shall betaken toapply only tosuch containers ofanet
capacity notexceeding 5kg.
2.Theexpression "special milk forinfants ",asused insubheading 04.02 B1a),shall betaken tomean products
free from pathogenic and toxigenic germs and containing pergramme lessthan 10,000 revivifiable aerobic
bacteria and lessthan 2coliform bacteria
3.Forthepurpose ofcalculating thefatcontent ofproducts falling within subheadings 04.02 Bib )and BIIb)
theweight ofanyadded sugar shall bedisregarded .
4.(a)Theexpression "whole cheeses ",asused insubheading 04.04 AIa),shall betaken toapply towhole cheeses
oftheconventional flatcylindrical shape ofthefollowing netweights :
—Emmentaler :not lessthan 60kgbutnotmore than 130kg;
—Gruyere and Sbrinz :not lessthan 20kgbutnotmore than 45kg;
—Bergkase :notlessthan 20kgbutnotmore than 60kg;
—Appenzell :notlessthan 6kgbutnotmore than 8kg.
(b)The expression "whole cheeses ",asused insubheading 04.04 EIb)1aa),shall betaken toapply to:
—whole cheeses oftheconventional flatcylindrical shape ofanetweight ofnotlessthan 39kgbutnot
more than 44kg,
—cubic blocks ofcheese ofanetweight ofnotlessthan 16kgbutnotmore than 21kg.
5.Subheading 04.04 Alb )2shall betaken toapply only togoods thepackings ofwhich bear atleast thefollowing
particulars :
—thedescription ofthecheese ,
—thefatcontent ,byweight ,inthedrymatter ,
—thepacker responsible ,
—thecountry oforigin ofthecheese .
6.Forthepurposes ofsubheading 04.04 DI,theexpression "putupforretail sale"shall betaken toapply to
cheese ofkinds classified under that subheading putupinimmediate packings ofanetweight notexceeding
1kgcontaining portions orslices ofanindividual netweight notexceeding 100g.

NoL304/32 Official Journal oftheEuropean Communities 24.11.75
7.Forthepurposes ofsubheadings 04.04 AIa),A1b)andDI,theterm "free-at-frontier value "shall betaken to
mean thefree-at-frontier price orfree onboard price inthecountry ofexportation ,plus alump sum tobe
determined inrespect oftheexpenses ofdelivery tothecustoms territory oftheCommunity .
8.Levy applicable tocertain mixtures falling within thisChapter :
The levyapplicable tomixtures falling within thisChapter andcomposed ofproducts classified under headings
orsubheadings 04.01 B,04.02 ,04.03 ,04.04 ,17.02 Aor17.05 Ashall bethatapplicable totheingredient which
involves thehigher orhighest levy and which also forms atleast 10% byweight ofthemixture concerned .
Where thismethod ofassessing thelevycannot beapplied ,thelevy tobeapplied tosuch mixtures shall bethat
determined bythetariff classification ofthemixtures .
Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
04.01 Milk andcream ,fresh ,notconcentrated orsweetened :
A.Ofafatcontent ,byweight ,notexceeding 6%>:
I.Yoghourt ,kephir ,curdled milk ,whey ,buttermilk and other fer­
mented oracidified milk :I
a)Inimmediate packings ofanetcapacity of2litres orless 16(L)—Il b)Other 16(L)—li II.Other :\\a)Inimmediate packings ofanetcapacity of2litres orlessandof
afatcontent ,byweight :
1.Not exceeding 4°/o 16(L)—
2.Exceeding 4°/o 16(L)—Il b)Other ,ofafatcontent ,byweight : Il
1.Not exceeding 4% 16(L)—II 2.Exceeding 4°/o 16(L)—
B.Other ,ofafatcontent ,byweight : III
I.Exceeding 6°/obutnotexceeding 21% 16(U—II II.Exceeding 21°/obutnotexceeding 45°/o 16(L)—
III.Exceeding 45°/o 16(L)[—
04.02 Milk andcream ,preserved ,concentrated orsweetened :
A.Not containing added sugar :
I.Whey 18(L)—
II.Milk andcream ,inpowder orgranules : IIIIa)Inimmediate packings ofanetcapacity of2-5kgorlessand
ofafatcontent ,byweight : I
1.Not exceeding 1-5% 18(L)—
2.Exceeding 1-5% butnotexceeding 27% 18(L)—II 3.Exceeding 27°/«butnotexceeding 29% 18(L)—
.Exceeding 29 /o . ................ ..................18(L)—Il b)Other ,ofafatcontent ,byweight : Il\
1.Not exceeding 1-5% 18(L)—
2.Exceeding 1-5% butnotexceeding 27% 18(L)—
3.Exceeding 27°/obutnotexceeding 29°/o 18(L)—
.Exceeding 29 /o . ................... ....................18(L)—

24.11.75 Official Journal oftheEuropean Communities NoL304/33
Rate ofDuty
Heading
number Descriptionautonomous
»/o
orLevy
<L)conventional
°/o
1 2 3 4
04.02
(continued )A.III.Milk andcream ,other than inpowder orgranules :
a)Inhermetically sealed cans ofanetcapacity of454gorless,or
inglass containers ofacapacity of0-5litre orlessandofafat
content ,byweight ,notexceeding 11% :
1.Ofafatcontent ,byweight ,notexceeding 8-9% 18(L)—||2.Other 18(L)—li b)Other ,ofafatcontent ,byweight :
r 1.Not exceeding 45% 18(L)—
2.Exceeding 45% 18(L)—
B.Containing added sugar :|| I.Milk andcream ,inpowder orgranules :
a)Special milk forinfants ,inhermetically sealed containers ofanet
capacity of500 gorlessand ofafatcontent ,byweight ,excee­
ding 10% butnotexceeding 27% (a) 23 (L)—
b)Other :
1.Inimmediate packings ofanetcapacity of2-5kgorlessand
ofafatcontent ,byweight :
aa)Not exceeding 1*5% 23 (L)—
bb)Exceeding 1-5% butnotexceeding 27% 23(L)—\\ cc)Exceeding 27% 23(L)—
2,Other ,ofafatcontent ,byweight : II||
aa)Not exceeding 1-5% 23 (L)—\\ bb)Exceeding 1-5% butnotexceeding 27% 23 (L)—
cc)Exceeding 27% 23(L)—
II.Milk andcream ,other than inpowder orgranules :.
a)Inhermetically sealed cans ofanetcapacity of454 gorless
and ofafatcontent ,byweight ,notexceeding 9-5% 23(L)—
b)Other ,ofafatcontent ,byweight : IIl
1.Not exceeding 45% 23(L)—
2.Exceeding 45% 23(L)—
04.03 Butter :
A.Ofafatcontent ,byweight ,notexceeding 85% 24(L)
B.Other 24(L)—
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/34 Official Journal oftheEuropean Communities 24.11.75
Il Rate ofDuty
Heading
number Descriptionautonomous
•/•
orLevy
(L)conventional
°/o
1 2 3 4
04.04 Cheese andcurd (a):
A.Emmentaler ,Gruyère ,Sbrinz ,Bergkase and Appenzell ,notgrated or
powdered :
I.Ofaminimum fatcontent of45% byweight ,inthedrymatter ,
matured foratleast 3months (b):
a)Whole cheeses ofafree-at-frontier value per100kgnetweight
of:li 1.196-06 UA (*)ormore ,butlessthan 216-06 UA (*) 23 (L) (c)
2.216-06 UA (*)ormore 23 (L) (c)
b)Pieces packed invacuum orininert gas :
1.With rind onatleast oneside,ofanetweight :
aa)Ofnotlessthan 1kgbutlessthan 5kgand ofafree­
at-frontier value ofnot lessthan 216-06 UA (*)but less
than 244-06 UA (*)per 100kgnetweight 23 (L) (c)
bb)Ofnot lessthan 450 gand ofafree-at-frontier value
ofnotlessthan 244-06 UA (*)per100kgnetweight .. 23(L) (c)
2.Other ,ofanetweight ofnotlessthan 75gbutnotmore
than 250 gand ofafree-at-frontier value ofnot lessthan
264-06 UA (*)per100kgnetweight 23(L) (c)
II.Other 23(L)—
B.Glarus herb cheese (known asSchabziger ),made from skimmed milk
andmixed with finely-ground herbs (b) 23(L) 12
C.Blue-veined cheese ,notgrated orpowdered 23(L)—
D.Processed cheese ,notgrated orpowdered :
I.Intheblending ofwhich only Emmentaler ,Gruyère and Appen­
zellhave been used and which may contain ,asanaddition ,Glarus
herb cheese (known asSchabziger ),putupforretail sale,ofafree­
at-frontier value ofnot lessthan 150 UAper 100 kgnetweight
and ofafatcontent ,byweight ,inthedrymatter ,notexceeding
56°/o(b) 23(L)II II.Other ,ofafatcontent ,byweight : II
a)Not exceeding 36% and ofafatcontent ,byweight ,inthe
drymatter :
1.Not exceeding 48% 23(L)—Il 2.Exceeding 48°/o 23 (L)—
b)Exceeding 36% 23(L)
fa)Theexchange ratetobeapplied inconverting intonational currencies theunitofaccount referred tointhesubdivisions ofthisheading shall ,notwith­standing General Rule C3contained inPart I,Section I,betherepresentative rate,ifsuch arate isfixed pursuant toCouncil Regulation No129onthe
value oftheunitofaccount andtheexchange rates tobeapplied forthepurposes ofthecommon agricultural policy (OJNo106,30.10.1962 ,p.2553/62),
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(c)SeeAnnex .
(*)For imports into theUnited Kingdom ,this free-at-frontier value shall bereduced by9-99 UAper100kgnet.

24.11.75 Official Journal oftheEuropean Communities NoL304/35I Rate ofDuty
Heading
number Descriptionautonomous
«/o
orLevy
(L)conventional
•/o
I 2 3 4
04.04
(continued )E.Other :
I.Not grated orpowdered ,ofafatcontent ,byweight ,notexceeding
40°/oand awater content ,calculated byweight ,ofthenon-fatty
matter :
a)Not exceeding 47%
b)Exceeding 47% butnotexceeding 72% :
1.Cheddar ,including Chester :
aa)Whole Cheddar cheeses ,made from unpasteurised milk ,
ofaminimum fatcontent of50% byweight ,inthedry
matter ,matured foratleast 9months and ofafree-at­
frontier value ofnot less than 193*10 UAper 100 kg
netweight (b)23(L)
23(L)—
l bb)Other 23 (L)—
2.Tilsit and Butterkase ,ofafat content ,by weight ,
inthedrymatter (b): ||II aa)Not exceeding 48% 23(L)—
bb)Exceeding 48% 23(L)—
3.Kashkaval (b)
4.Cheese ofsheep's milk orbuffalo milk ,incontainers con­
taining brine ,orinsheep orgoatskin bottles (b)23(L)
23(L)
5.Other • 23(L)—\c)Exceeding 72% :
1.Inimmediate packings ofanet capacity not exceeding
500 g
2.Other
II.Other :23 (L)
23(L)—
a)Grated orpowdered 23(L)—lib)Other 23 (L)—
04.05 Birds 'eggs aideggyolks ,fresh ,dried orotherwise preserved ,sweetened
ornot :
A.Eggs inshell ,fresh orpreserved :
I.Poultry eggs :
a)Eggs forhatching (a) 12(L)—\\ b)Other 12(L)—
II.Other eggs12 —li B.Eggs ,notinshell ;eggyolks :
I.Suitable forhuman consumption :Il a)Eggs ,notinshell :
1.Dried 22 (L)—II 2.Other 22(L)—
b)Eggyolks :
1.Liquid 22(L)—Il 2.Frozen 22(L)—
3.Dried 22 (L)—
II.Other (b) Free Free
04.06 Natural honey 30 27
04.07 Edible products ofanimal origin ,notelsewhere specified orincluded 12 —
(a)Only poultry eggs which fulfil theconditions stipulated bythecompetent authorities oftheEuropean Communities areeligible forentry under this
subheading .
(b)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/36 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 5
PRODUCTS OFANIMAL ORIGIN ,NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1.This Chapter does notcover :
(a)Edible products (other than guts ,bladders andstomachs ofanimals ,whole andpieces thereof ,andanimal
blood ,liquid ordried );
(b)Hides orskins (including furskins )other than goods falling within heading No05.05 ,05.06 or05.07 (Chapter
41or43);
(c)Animal textile materials ,other than horsehair andhorsehair waste (Section XI);or
(d)Prepared knots ortufts forbroom orbrush making (heading No96.03 ).
2.Forthepurposes ofheading No05.01 ,thesorting ofhair bylength (provided theroot ends andtipends respect­
ively arenotarranged together )shall bedeemed nottoconstitute working .
3.Throughout theTariff elephant ,mammoth ,mastodon ,walrus ,narwhal andwild boar tusks ,rhinoceros horns
andtheteeth ofallanimals areregarded asivory .
4.Throughout theTariff theexpression "horsehair "means hairofthemanes andtails ofequine orbovine animals .\\Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
»/.
1 2 3 4
05.01 Human hair,unworked ,whether ornot washed orscoured ;waste of
human hair Free Free
05.02 Pigs',hogs'and boars 'bristles orhair ;badger hair and other brush
making hair ;waste ofsuch bristles and hair Free Free
05.03 Horsehair and horsehair waste ,whether ornotput uponalayer or
between two layers ofother material :\A.Neither curled norputuponalayer orbetween two layers ofother
material Free Free
B.Other 3 1
05.04 Guts ,bladders and stomachs ofanimals (other than fish),whole and
pieces thereof Free Free
05.05 Fish waste Free Free
05.06 Sinews andtendons ;parings andsimilar waste ,ofrawhides orskins Free Free

24,11.75 Official Journal oftheEuropean Communities NoL304/37
Il Rate ofDuty
Heading
number Descriptionautonomous
%>
orLevy
(L)conventional
»/o
1 2 3 4
05.07 Skins and other parts ofbirds ,with their feathers ordown ,feathers and
parts offeathers (whether ornotwith trimmed edges )and down ,not
further worked than cleaned ,disinfected ortreated for preservation ;
powder andwaste offeathers orparts offeathers :
A.Bed feathers ;down :||I.Raw Free Free||II.Other4 3-5
B.Other3 2
05.08 Bones and horn-cores ,unworked ,defatted ,simply prepared (butnotcut
toshape ),treated with acid ordegelatinised ;powder and waste ofthese
products Free Free
05.09 Horns ,antlers ,hooves ,nails ,claws and beaks ofanimals ,unworked or
simply prepared butnotcuttoshape ,and waste and powder ofthese
products ;whalebone and thelike,unworked orsimply prepared butnot
cuttoshape ,andhair andwaste ofthese products Free Free
05.10 Ivory ,unworked orsimply prepared butnotcuttoshape ;powder and
waste ofivory Free —
05.11 Tortoise-shell (shells and scales ),unworked orsimply prepared butnot
cuttoshape ;claws and waste oftortoise-shell Free —
05.12 Coral and similar substances ,unworked orsimply prepared but not
otherwise worked ;shells ,unworked orsimply prepared butnotcutto
shape ;powder and waste ofshells Free Free
05.13 Natural sponges :IIA.Raw ; Free —
B.Other8 —
05.14 Ambergris ,castoreum ,civet and musk ;cantharides ;bile,whether ornot
dried ;animal products ,fresh ,chilled orfrozen ,orotherwise provisionally
preserved ,ofakind used inthepreparation ofpharmaceutical products .. Free Free
05.15 Animal products not elsewhere specified orincluded ;dead animals of
Chapter 1orChapter 3,unfit forhuman consumption :
A.Fish,crustaceans andmolluscs :
I.Fish ofalength of6cmorlessandshrimps andprawns ,dried .... 5 —
II.Other Free (a)
B.Other Free (a)
(a)SeeAnnex .

NoL304/38 Official Journal oftheEuropean Communities 24.11.75
SECTION II
VEGETABLE PRODUCTS
CHAPTER 6
LIVE TREES AND OTHER PLANTS ;BULBS ,ROOTS AND THE LIKE ;CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
1.This Chapter covers only livetrees andgoods (including seedling vegetables )ofakind commonly supplied by
nursery gardeners orflorists forplanting orforornamental use;nevertheless itdoes notinclude potatoes ,
onions ,shallots ,garlic andother products ofChapter 7.
2.Any reference inheading No06.03 or06.04 togoods ofanykind shall beconstrued asincluding areference to
bouquets ,floral baskets ,wreaths andsimilar articles made wholly orpartly ofgoods ofthat kind ,account not
being taken ofaccessories ofother materials .\IlRate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
°/o
1 2 3 4
06.01 Bulbs ,tubers ,tuberous roots ,corms ,crowns and rhizomes ,dormant ,in
growth orinflower :
A.Dormant
B.Ingrowth orinflower :10 8
II I.Orchids ,hyacinths ,narcissi and tulips 18 15
II.Other 15 10
06.02 Other live plants ,including trees ,shrubs ,bushes ,roots ,cuttings and
slips :
A.Unrooted cuttings andslips : \III.Of vines Free —IIII.Other 12 —ll B.Vine slips ,grafted orrooted 3 —ll C.Pineapple plants Free Free
D.Other 15 13
06.03 Cut flowers and flower buds ofakind suitable forbouquets orfor
ornamental purposes ,fresh ,dried ,dyed ,bleached ,impregnated orother­
wise prepared :
A.Fresh :II I.From 1June to31October 24 24ll II.From 1November to31May 20 17
B.Other 20 —

24.11.75 Official Journal oftheEuropean Communities NoL304/39
II Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
»/«
1 2 3 4
06.04 Foliage ,branches and other parts (other than flowers orbuds )oftrees ,
shrubs ,bushes and other plants ,and mosses ,lichens and grasses ,being
goods otakind suitable forbouquets orornamental purposes ,fresh ,
dried ,dyed ,bleached ,impregnated orotherwise prepared :
A.Reindeer moss
B.Other :
I.Fresh
II.Not further prepared than dried
III.Other10
12
10
17Free
10
8

NoL304/40 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Note
Inheadings Nos 07.01 ,07.02 and07.03 ,theword "vegetables "istobetaken toinclude edible mushrooms ,truffles ,
olives ,capers ,tomatoes ,potatoes ,salad beetroot ,cucumbers ,gherkins ,marrows ,pumpkins ,aubergines ,sweet
peppers ,fennel ,parsley ,chervil ,tarragon ,cress ,sweet marjoram (Majorana hortensis orOriganum majorana ),
horse-radish and garlic .
Heading No07.04 covers alldried ,dehydrated orevaporated vegetables ofthekinds falling within headings Nos
07.01 to07.03 ,other than :
(a)Dried leguminous vegetables ,shelled (heading No07.05 );
(b)Ground sweet peppers (heading No09.04 );
(c)Flours ofthedried leguminous vegetables ofheading No07.05 (heading No11.03 );
(d)Flour ,meal andflakes ofpotato (heading No11.05 ).
Additional Note
The expression "cultivated mushrooms asused insubheading 07.01 QI,shall betaken toapply only tothefol­
lowing cultivated mushrooms ofthePsalliota (Agaricus )species :hortensis ,alba ordispora and subedulis .Other
species ,including those cultivated artificially (forexample ,Rhodopaxillus nudus and Polypurus tuber aster ),fall
within subheading 07.01 QIV.
IlRate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
»/«
1 2 3 4
07.01 Vegetables ,fresh orchilled :
A.Potatoes :|| I.Seed potatoes (a) 10 9II II.New potatoes : ||\
a)From 1January to15May 15 —
b)From 16May to30June 21 —IlIII.Other : \\IIl a)For themanufacture ofstarch (a) 9—|| b)Other 18—Il B.Cabbages ,cauliflowers andBrussels sprouts : ||I
I.Cauliflowers : Il\
a)From 15April to30November17
with amin.
of2UA
per100kg
net
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/41
Rate ofDuty
Heading
number Descriptionautonomous
"/. ■
orLevy
(L)conventional
%>
1 2 3 4
07.01
(continued )B. I.b)From 1December to14April 12
with amin.
of1-40 UA
per100kg
net
II.White cabbages and redcabbages 15
with amin.
of0-50 UA
per100kg
net||III.Other 15—||C.Spinach 13—
D.Salad vegetables ,including endive andchicory :
I.Cabbage lettuce :
a)From 1April to30November 15
with amin.
of2-50 UA
per100kg
gross
b)From 1December to31March. 13
with amin.
of1-60 UA
per100kg
gross||II.Other 13—
E.Chard (orwhite beet )and cardoons 13—
F.Leguminous vegetables ,shelled orunshelled :
I.Peas :Il a)From 1September to31May 12 10Il b)From 1June to31August 17—
II.Beans (ofthespecies Phaseolus ): l
a)From 1October to30June . 13
with amin.
of2UA
per100kg
net
b)From 1July to30September 17
with amin.
of2UA
per100kg
net
III.Other 17 14
G.Carrots ,turnips ,salad beetroot ,salsify ,celeriac ,radishes and similar
edible roots :
I.Celeriac (rooted celery orGerman celery ):
a)From 1May to30September 13 —
b)From 1October to30April 17 —

24.11.75 NoL304/42 Official Journal oftheEuropean Communities
\\Rate ofDuty
Heading
numberDescriptionautonomous
•/.
orLevy
(L)conventional
V*
1 2 3 4
07.01 G.II.Carrots andturnips 17—
(continued )III.Horse-radish (Cochlearia armoracia ) 17 15
IV.Other 17 —
H.Onions ,shallots and garlic 12 12\\ IJ.Leeks andother alliaceous plants (forexample ,chives ,Welsh onions ).. 13—|| K.Asparagus 16 16
L.Artichokes 13—II M.Tomatoes :
I.From 1November to14May 11
with amin.
of2UA
per100kg
net (a)
II.From 15May to31October 18
with amin.
of3-50 UA
per100kg
net (a)\\ N.Olives : \ I I.Foruses other than theproduction ofoil(b) 7 —||II.Other 7+(L)—
O.Capers 7—|| P.Cucumbers andgherkins :
I.Cucumbers ,from 16May to31October 20 20
II.Other 16—\ Q.;Mushrooms andtruffles : || \ I.Cultivated mushrooms 16—
II.Chantarelles 10 4 l III.Flap mushrooms 10 7
IV.Other 10 8\ R.Fennel 12 10
S.Sweet peppers 11 9
T.Other 16 —
07.02Vegetables (whether ornotcooked ),preserved byfreezing :
A.Olives 19 19
B.Other 19 18
(a)Incertain conditions acountervailing tax isprovided forinaddition tothecustoms duty .
(b)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/43
[Il Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
%
1 2 3 4
07.03 Vegetables provisionally preserved inbrine ,insulphur water orinother
preservative solutions ,butnotspecially prepared forimmediate consump­
tion :
A.Olives :
I.Foruses other than theproduction ofoil(a)
II.Other8
8+(L)—II B.Capers 8 6
C.Onions 9 9Il D.Cucumbers and gherkins 15 15
E.Other vegetables 12—liF.Mixtures ofvegetables specified above 15 —
07.04 Dried ,dehydrated orevaporated vegetables ,whole ,cut,sliced ,broken or
inpowder ,butnotfurther prepared :liA.Onions 20 18
B.Other 16 16
07.05 Dried leguminous vegetables ,shelled ,whether ornotskinned orsplit :
A.Forsowing :
I.Peas (including chick peas )andbeans (ofthespecies Phaseolus )....
II.Lentils
III.Other10
7
74-5
2
5
B.Other :
I.Peas (including chick peas )andbeans (ofthespecies Phaseolus )....
II.Lentils
III.Other10
7
74-5
2
5
07.06 Manioc ,arrowroot ,salep ,Jerusalem artichokes ,sweet potatoes andother
similar roots and tubers with high starch orinulin content ,fresh or
dried ,whole orsliced ;sago pith :
A.Manioc ,arrowroot ,salep andother similar roots andtubers with high
starch content ,excluding sweet potatoes 6(L) 6
B.Other 6(b ) 6
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Duty rate reduced to3% (suspension )foranindefinite period .

NoL304/44 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 8
EDIBLE FRUIT AND NUTS ;PEEL OFMELONS OR CITRUS FRUIT
Notes
1.This Chapter does notcover inedible nuts orfruits .
2.Theword "fresh "istobetaken toextend togoods which have been chilled .
Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
08.01 Dates ,bananas ,coconuts ,Brazil nuts ,cashew nuts,pineapples ,avocados ,
mangoes ,guavas andmangosteens ,fresh ordried ,shelled ornot:
A.Dates
B.Bananas12
20(a) 20
C.Pineapples 9 9
D.Avocados 12 8Il E.Coconuts 2 (b)IlF.Cashew nuts 5 2-5IlG.Brazil nuts 5 FreeIIH.Other 12 6
08.02 Citrus fruit ,fresh ordried :
A.Oranges : IIIl I.Sweet oranges ,fresh : IIIl a)From 1April to30April 15 (c) 13
b)From 1May to15May 15(c) 6Ic)From 16May to15October
d)From 16October to31March15(c)
20 (c)4il II.Other : lil.\
a)From 1April to15October 15 15
b)From 16October to31March 20 —IB.Mandarins (including tangerines and satsumas );Clementines ,wilkings
andother similar citrus hybrids .....: 20(c)—Il C.Lemons 8(c )__
06.03D.Grapefruit
E.Other
Figs,fresh ordried :
A.Fresh
B.Dried12
16
7
104
(a)Duty exemption granted intheFederal Republic ofGermany within thelimits ofatariff quota .
(b)SeeAnnex .
(c)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .

24.11.75 Official Journal oftheEuropean Communities NoL304/45
, ,.n— — ■ ■ ""
Rate ofDuty
Heading
number Descriptionautonomous
•/•
orLevy
(L)conventional
•/.
1
08.042
Grapes ,fresh ordried :
A.Fresh :
I.Table grapes :
a)From 1November to14July3
18(a)4
b)From 15July to31October
II.Other :
a)From 1November to14July22(a)
18(a)
b)From 15July to31October
B.Dried :
I.Inimmediate containers ofanetcapacity of15kgorless22(a)
9 4
II.Other 9 4
08.05 Nuts other than those falling within heading No08.01 ,fresh ordried ,
shelled ornot :
A.Almonds :
I.Bitter
II.Other
B.WalnutsFree
7
8Free
7
8
C.Chestnuts 7—IID.Pistachios 2—IIE.Pecans 4 3||F.Areca (orbetel )and cola 3 1-5IlG.Other 4
08.06 Apples ,pears andquinces ,fresh :
A.Apples :
I.Cider apples ,inbulk ,from 16September to15December 10
with amin.
of0-50 UA
per100kg
net9
with amin.
of0-45 UA
per100kg
net
II.Other :
a)From 1August to31December14
with amin.
of2-40 UA
per100kg
net (a)14
with amin.
of2-40 UA
per100kg
net
b)From 1January to31March 10
with amin.
of1-70 UA
per100kg
net (a)10
with amin.
of1-70 UA
per100 kg
net
(a)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .

NoL304/46 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
08.06
(continued )A.II.c)From 1April to31July
B.Pears :8
with amin.
of1-40 UA
per100kg
net (a)6
with amin.
of1-40 UA
per100 kg
net
I.Perry pears ,inbulk ,from 1August to31December 13
with amin.
of2UA
per100 kg
net9
with amin.
of0-45 UA
per100 kg
net
II.Other :
a)From 1January to31March 10
with amin.
of1-50 UA
per100 kg
net (a)10
with amin.
of1-50 UA
per100 kg
net
b)From 1April to15July 10
with amin.
of1-50 UA
per100kg
net (a)7
with amin.
of150UA
per 100kg
net
c)From 16July to31July 10
with amin.
of1-50 UA
per100kg
net (a)10
with amin.
of1-50 UA
per100kg
net
d)From 1August to31December 13
with amin.
of2UA
per100kg
net (a)13
with amin.
of2UA
per 100kg
net
C.Quinces 9 —
08.07 Stone fruit ,fresh :
A.Apricots 25 —
B.Peaches ,including nectarines 22 (a)—IC.Cherries : ||
I.From 1May to15July 15
with amin.
of3UA
per100kg
net (a)
II.From 16July to30April 15(a) 15
(a)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .

24.11.75 Official Journal oftheEuropean Communities NoL304/47
\\l Rate ofDuty
Heading
number♦
Descriptionautonomous
»/»
orLevy
(L)conventional
°/o
1 2 3 4
08.07
(continued )D.Plums :
I.From 1July to30September 15
with amin.
of3UA
per100 kg
net (a)—
II II.From 1October to30June 10 (a) 10||E.Other 15—
08.08 Berries ,fresh :
A.Strawberries :
I.From 1May to31July 16
with amin.
of3UA
per 100 kg
net
II.From 1August to30April 16 14\\ B.Cranberries ." 9 Free
C.Bilberries 9 4
D.Raspberries ,black currants andredcurrants 12 11II E.Papaws 12(b) 6liF.Other ; 12 —
08.09 Other fruit ,fresh 11—
08.10 Fruit (whether ornotcooked ),preserved byfreezing ,notcontaining added
sugar :
A.Strawberries ,raspberries ,black currants ,redcurrants ,bilberries ,black­
berries (brambleberries ),mulberries andcloudberries 20 18
B.Other 20 —
08.11 Fruit provisionally preserved (forexample ,bysulphur dioxide gas,in
brine ,insulphur water orinother preservative solutions ),butunsuitable
inthat state forimmediate consumption :
A.Apricots16
B.Oranges16 —
C.Papaws11 5-5
D.Bilberries 11 8
E.Other 11—
08.12 Fruit ,dried ,other than that falling within heading No08.01 ,08.02 ,08.03 ,
08.04 or08.05 : I
A.Apricots9 7
B.Peaches ,including nectarines9 7
C.Prunes 18 16
D.Apples and pears 10 8
(a)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .
(b)Duty rate reduced to3% (suspension )foranindefinite period .

NoL304/48 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number Descriptionautonomous
»/.
orLevy
(L)conventional
°/o
1 2 3 4
08.12 E.Papaws
F.Fruits salads :(continued )4
8
12
6I.Not containing prunes
II.Containing prunes ....3
9
12
8
2G.Other
08.13 Peel ofmelons and citrus fruit ,fresh ,frozen ,dried ,orprovisionally
preserved inbrine ,insulphur water orinother preservative solutions ....

24.11.75 Official Journal oftheEuropean Communities NoL304/49
CHAPTER 9
COFFEE ,TEA ,MATE AND SPICES
Notes
1.Mixtures oftheproducts ofheadings Nos 09.04 to09.10 aretobeclassified asfollows :
(a)Mixtures oftwoormore oftheproducts falling within thesame headings aretobeclassified inthatheading
and,ifthat heading contains subheadings ,under thesubheading applicable totheconstituent bearing the
highest rate ofduty ,thisrate being chargeable onthewhole mixture .
(b)Mixtures oftwoormore oftheproducts falling within different headings aretobeclassified under heading
No 09.10 .
The addition ofother substances totheproducts ofheading Nos 09.04 to09.10 (ortothemixtures referred to
inparagraph (a)or(b)above )shall notaffect their classification provided that theresulting mixtures retain the
essential character ofthegoods falling inthose headings .Otherwise such mixtures arenotclassified inthis
Chapter ;those constituting mixed condiments ormixed seasonings areclassified inheading No21.04 .
2.This Chapter does notcover :
(a)Sweet peppers ,unground (Chapter 7);or
(b)Cubeb pepper (Piper cubeba )andother products ofheading No12.07 .
Rate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
'It
1 2 3 4
09.01 Coffee ,whether ornot roasted orfreed ofcaffeine ;coffee husks and
skins ;coffee substitutes containing coffee inanyproportion :
A.Coffee :
I.Unroasted :\\ a)Not freed ofcaffeine 12 7
b)Freed ofcaffeine 21 13|| II.Roasted : I\\ a)Not freed ofcaffeine 25 15||b)Freed ofcaffeine 30 18 *
B.Husks and skins 21 13
C.Coffee substitutes containing coffee inanyproportion 30 18
09.02 Tea : \IA.Inimmediate packings ofanetcapacity notexceeding 3kg 23(a) 11-5
B.Other 10-8 (b) 9
(a)Duty rate reduced to5% (suspension )foranindefinite period .
(b)Total suspension foranindefinite period .

NoL304/50 Official Journal oftheEuropean Communities 24.11.75
\\ Rate ofDuty
Heading
number Descriptionautonomous
%>
orLevy
(L)conventional
Vo
1 2 3 4
09.03 Mate 25 Free
09.04 Pepper ofthegenus "Piper ";pimento ofthegenus "Capsicum "orthe
genus "Pimenta ":
A.Neither crushed norground :
I.Pepper :Il a)Fortheindustrial manufacture ofessential oilsorresinoids (a).. Free 17II b)Other 10 17II II.Pimento : Il \a)Ofthegenus "Capsicum ",forthemanufacture ofcapsicin or
Capsicum oleoresin dyes (a) Free Freeli b)Fortheindustrial manufacture ofessential oilsorresinoids (a).. Free FreeII c)Other 20 10II B.Crushed orground :II I.Pimento ofthegenus "Capsicum " 25 12
II.Other 25 12-5
09.05 Vanilla 11-5 11-5
09.06 Cinnamon and cinnamon-tree flowers :
A.Ground 25 (b) 13||B.Other20 (c) 10
09.07 Cloves (whole fruit ,cloves and stems ) 15 15
09.08 Nutmeg ,mace andcardamoms :
A.Neither crushed norground :
I.Fortheindustrial manufacture ofessential oilsorresinoids (a).... Free FreeIIII.Other : IIIlII a)Nutmeg 15(b) 15II b)Other 20 Free
B.Crushed orground : ||Illi I.Nutmeg 25(d) 18
II.Mace 25 (c) 12'5
III.Cardamoms 25 (e) 5
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Duty rate reduced to10% (suspension )foranindefinite period .
(c)Duty rate reduced to8% (suspension )foranindefinite period .
<d)Duty rate reduced to12% (suspension )foranindefinite period .
(e)Total suspension foranindefinite period .

24.11.75 Official Journal oftheEuropean Communities NoL304/51l Rate ofDuty
Heading
number Descriptionautonomous
•/•
orLevy
(L)conventional
•/.
1 2 3 4
09.09 Seeds ofanise ,badian ,fennel ,coriander ,cumin ,caraway andjuniper :
A.Neither crushed norground :I. Aniseed ...... .................. ................... .......5—
II.Badian seed 23—
III.Seeds offennel ,coriander ,cumin ,caraway andjuniper :
a)Fortheindustrial manufacture ofessential oilsorresinoids (a).. Free—
b)Other : I||
1.Coriander seed 5 FreeII 2.Other 5 —
B.Crushed orground : \
I.Badian seed 26 —
II.Coriander seed 10 Free\\III.Other 10 —
09.10 Thyme ,saffron andbayleaves ;other spices :
A.Thyme :
I.Neither crushed nor ground :
a)Wild thyme (Thymus serpyllum ) Free
b)Other 14 —\\ II.Crushed orground 17 —
B.Bay leaves 14 —
C.Saffron : ||
I.Neither crushed norground16 —II II.Crushed orground19 —
D.Ginger Free (b)
E.Turmeric (curcuma );fenugreek seed Free (b)
F.Other spices ,including themixtures referred toinNote 1(b)tothis
Chapter :
I.Neither crushed nor ground
II.Crushed orground :
a)Curry powder andpaste20
25 Free
b)Other .' 25 —
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompentent authorities .
(b)SeeAnnex .

NoL304/52 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 10
CEREALS
Note
Headings inthisChapter ,except heading No10.06 ,aretobetaken nottoapply tograins which have been ground
toremove thehusk orpericarp orotherwise worked .Heading No10.06 istobetaken toapply tounworked rice
andalso rice,husked ,glazed ,polished orbroken ,butnototherwise worked .
Additional Notes
1.Theterm "durum wheat ",asused insubheading 10.01 B,shall betaken tomean wheat ofthe"triticum durum "
species andthehybrids derived from theinterspecific crossing of"triticum durum "with thesame number of
chromosomes asthat species .Durum wheat thus defined must beofacolour ranging from amber-yellow to
brown andshow atranslucent horn-like vitreous fracture .
2.The following terms shall have themeanings hereunder assigned tothem :
(a)"Round grained rice"(10.06 A1a),A11a),B1a)and B11a)):rice,thegrains ofwhich areofalength not
exceeding 5-2mmandofalength /width ratio oflessthan 2;
(b)"Long grained rice"(10.06 AIb),AIIb),Bib )and BIIb)):rice,thegrains ofwhich areofalength
exceeding 52mm;
(c)"Paddy rice"(10.06 AI):ricewhich hasretained itshusk after threshing ;
(d)"Husked rice"(10.06 All):paddy ricefrom which only thehusk hasbeen removed .Examples ofricefalling
within thisdefinition arethose with thecommercial descriptions "brown rice","cargo rice","loonzain "
and "risosbramato ";
(e)"Semi-milled rice"(10.06 BI):paddy ricefrom which thehusk ,part ofthegerm ,andthewhole orpart
oftheouter layers ofthepericarp ,butnottheinner layers ,have been removed ;
(f)"Wholly milled rice"(10.06 B11):ricefrom which thehusk ,thewhole oftheouter andinner layers ofthe
pericarp ,thewhole ofthegerm inthecase oflong orsemi-long grained rice,andatleast part thereof in
thecase ofround grained rice,have been removed ,butinwhich longitudinal white striations may remain on
notmore than 10% ofthegrains ;
(g)"Broken rice"(10.06 C):grain fragments thelength ofwhich does notexceed three quarters oftheaverage
length ofthewhole grain .
3.Levies applicable tomixtures ofcereals :
A.The levy applicable tomixtures composed oftwo ofthecereals falling within headings Nos 10.01 to10.05
and 10.07 shall bethat applicable :
(a)tothecomponent cereal predominating byweight ,when that cereal represents atleast 90% ofthe
weight ofthemixture ;
(b)tothecomponent cereal liable tothehigher levy ,when neither ofthetwocomponent cereals represents
atleast 90%oftheweight ofthemixture .
B.Where amixture iscomposed ofmore than twoofthecereals falling within headings Nos 10.01 to10.05
and 10.07 ,andwhere several cereals each represent more than 10%oftheweight ofthemixture ,thelevy
applicable tothemixture shall bethehighest ofthelevies applicable tosuch cereals ,even when theamount

24.11.75 Official Journal oftheEuropean Communities NoL304/53
ofthelevy isthesame fortwoormore ofthecereals .Where asingle cereal represents more than 10%of
theweight ofthemixture ,thelevy tobeapplied shall bethat applicable tosuch cereal .
C.The levy applicable tomixtures composed ofthecereals falling within headings Nos 10.01 to10.05 and
10.07 andnotgoverned bytheabove rules shall bethehigher orhighest ofthelevies applicable tothe
cereals composing themixture concerned ,even when theamount ofthelevy isthesame fortwo ormore
ofthecereals .
D.The levy applicable tomixtures composed ofoneormore ofthecereals falling within headings Nos 10.01
to10.05 and 10.07 and ofoneormore oftheproducts falling within heading No10.06 shall bethat
applicable tothecomponent cereal orproduct liable tothehigher orhighest levy .
E.The levy applicable tomixtures composed ofriceofheading No10.06 classifiable under several different
processing groups orstages ,orofriceclassifiable under oneormore different processing groups orstages
and ofbroken rice,shall bethat applicable :
(a)tothecomponent predominating byweight ,when thatcomponent represents atleast 90%oftheweight
ofthemixture ;
(b)tothecomponent liable tothehigher orhighest levy ,when nocomponent represents atleast 90%
oftheweight ofthemixture .
F.Where thismethod ofassessing thelevy cannot beapplied ,thelevy tobeapplied tosuch mixtures shall be
thatdetermined bythetariff classification ofthemixtures .\Il Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
°/o
1 2 3 4
10.01 Wheat andmeslin (mixed wheat andrye):
A.Common wheat ,and meslin 20 (L)||B.Durum wheat 20(L)—
10.02Rye............ .................. ................... ...........16(L)—
10.03 Barley 13(L)—
10.04 Oats 13(L)—
10.05 Maize : IIII A.Hybrid ,forsowing (a) Free (b) 4||B.Other 9(L )—
10.06 Rice :
A.Paddy rice;husked rice :
I.Paddy rice :
a)Round grained 12(L)\\b)Long grained 12(L)—
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Asfrom 1July 1972 incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .

NoL304/54 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number Descriptionautonomous
«/o
orLevy
(L)conventional
•/.
1 2 3 4
10.06
(continued )A. II.Husked rice :
a)Round grained 12(L)
b)Long grained : 12(L)—
B.Semi-milled orwholly milled rice : l\
I.Semi-milled rice : \II a)Round grained 16(L)—II b)Long grained 16(L)—\\ II.Wholly milled rice:II a)Round grained 16(L)—II b)Long grained 16(L)—
C.Broken rice 16(L)—
10.07 Buckwheat ,millet ,canary seed andgrain sorghum ;other cereals :
A.Buckwheat 10(L)—lB.Millet 8(L)—
C.Grain sorghum 8(L)—
D.Other 8(L)—

24.11.75 Official Journal oftheEuropean Communities NoL304/55
CHAPTER 11
PRODUCTS OFTHE MILLING INDUSTRY ;MALT AND STARCHES ;GLUTEN ;INULIN
Notes
1.This Chapter does notcover :
(a)Roasted malt putupascoffee substitutes (heading No09.01 or21.01 );
(b)Flours andmeal prepared foruseasinfant food orfordietetic orculinary purposes ofheading No19.02 ;
(c)Corn flakes andother products falling within heading No 19.05 ;
(d)Pharmaceutical products (Chapter 30);or
(e)Starches having thecharacter ofperfumery ,cosmetics ortoilet preparations falling within heading No33.06 .
2.A.Products from themilling ofthecereals listed inthetable below fallwithin thisChapter ifthey have ,by
weight onthedryproduct :
(a)astarch content (determined bythemodified Ewers polarimetric method )exceeding that indicated in
Column (2);and
(b)anashcontent (after deduction ofanyadded minerals )notexceeding thatindicated inColumn (3).
Otherwise ,they falltobeclassified inheading No23.02 .
However ,germ ofcereals ,whole ,rolled ,flaked orground ,falls inallcases within heading No11.02 .
B.Products falling within thisChapter under theabove provisions shall beclassified inheading No11.01 (cereal
flours )ifthepercentage passing through asilkgauze orman-made textile sieve with theaperture indicated
inColumn (4)or(5)isnotless,byweight ,than that shown against thecereal concerned .
Otherwise ,they falltobeclassified inheading No11.02 .
CerealStarch
contentAsh
contentRate ofpassage through a
sieve with anaperture of
315
micrometres500
micrometres
(1) (2) (3) (4) (5)
Wheat andrye 45% 2-5% 80% —
Barley 45% 3% 80% —
Oats 45% 5% 80%—
Maize and sorghum 45% 2% — 90%
Rice 45% 1-6% 80%—
Buckwheat 45% 4% 80%—
Other cereals 45% 2% 50%—
Additional Notes
1.Forthepurposes ofsubheading 11.02A,theexpression "cereal groats andcereal meal"means products obtained
bythefragmentation ofcereal grains ,ofwhich :
(a)inthecase ofmaize products ,atleast 95% byweight passes through asilkgauze orman-made textile sieve
with anaperture of2mm;

NoL304/56 Official Journal oftheEuropean Communities 24.11.75
(b)inthecase ofother cereal products ,atleast 95% byweight passes through asilkgauze orman-made textile
sieve with anaperture of1-25 mm .
2.Products from themilling ofthecereals ofthisChapter which have been pelletised either directly bycompression
orbytheaddition ofabinder inaproportion ofupto3%byweight aretobeclassified insubheading 11.02 F.
Rate ofDuty
Heading
number Descriptionautonomous
°/o
orLevyconventional
•/.
1 2 3 4
11.01 Cereal flours : \\\A.Wheat ormeslin flour 30(a)(L)—II B.Rye flour ' 8(L)—II C.Barley flour 8(L)—
D.Oat flour 8(L)—Il E.Maize flour : III I.Ofafatcontent notexceeding 1-5% byweight ..' 8(L)—\\II.Other 8(L)—Il F.Rice flour 14(L)—
G.Buckwheat flour 8(L)—\\ H.Millet flour 8(L)—\\ IJ.Canary seed flour 8(L)—li K.Grain sorghum flour 8(L)—
L.Other 8(L)—
11.02 Cereal groats and cereal meal ;other worked cereal grains (forexample ,
rolled ,flaked ,polished ,pearled orkibbled ,butnotfurther prepared ),
except husked ,glazed ,polished orbroken rice;germ ofcereals ,whole ,
rolled ,flaked orground :
A.Cereal groats andcereal meal :
I.Wheat :li a)Durum wheat 30(L)—I b)Common wheat 30(L)—\ II.Rye 25(L)—
III.Barley 23(L)—||IV.Oats 23(L)—li V.Maize : I
a)Ofafatcontent notexceeding 1-5% byweight :I 1.Forthebrewing industry (b) 23 (L)—
2.Other 23 (L)—
b)Other 23(L)—
(a)Theautonomous duty forflour ofmeslin (mixed wheat andrye)is13% .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/57
Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
11.02
(continued )23 (L)
23(L)
23(L)
23(L)
23(L)A.VI.Rice
VII.Buckwheat
VIII .Millet
IX.Grain sorghum
X.Other
B.Hulled grains (shelled orhusked ),whether ornotsliced orkibbled :
I.Barley ,oats ,buckwheat andmillet :
a)Hulled (shelled orhusked ):
1.Barley
2.Oats :
aa)Clipped oats
bb)Other
3.Buckwheat
4.Millet
b)Hulled andsliced orkibbled ("Griitze "or"grutten "):23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
30(L)
25(L)
23(L)
23(L)
23(L)1.Barley
2.Oats
3.Buckwheat
4.Millet
II.Other cereals :
a)Wheat
b)Rye
c)Maize
d)Grain sorghum
e)Other
C.Pearled grains :
I.Wheat
II.Rye
III.Barley
IV.Oats
V.Maize
VI.Buckwheat
VII.Millet
VIII .Grain sorghum
IX.Other
D.Grains nototherwise worked than kibbled :
I.Wheat
II.Rye
III.Barley
IV.Oats
V.Maize
VI.Buckwheat30(L)
25(L)
23 (L)
23(L)
23(L)
23(L)
23(L)
23 (L)
23(L)
30(L)
25(L)
23(L)
23(L)
23(L)
23(L)

NoL304/58 Official Journal oftheEuropean Communities 24.11.75l Rate ofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/«
1 2 3 4
11.02 D.VII.Millet 23(L)
(continued ) VIII .Grain sorghum . 23(L)—
IX.Other 23(L)—\\ E.Rolled grains ;flaked grains :
I.Barley ,oats,buckwheat andmillet :Il a)Rolled :
1.Barley 23(L)—
2.Oats 23(L)—
3.Buckwheat 23 (L)—Il 4.Millet 23 (L)—\\ b)Flaked : \
1.Barley 28(L) - —Il 2.Oats 28 (L)—
3.Buckwheat 23(L)—
4.Millet 23 (L)—
II.Other cereals : \
a)Wheat 30 (L)—
b)Rye 25(L)—
c)Maize 23 (L)—
d)Grain sorghum 23(L)—
e)Other : l /
1.Flaked rice 23(L)—
2.Other 23(L)—Il F.Pellets : \\
I.Wheat 30 (L)—Il II.Rye 25 (L)—
III.Barley 23 (L)—
IV.Oats 23(L)—
V.Maize 23(L)—
VI.Rice 23 (L)—Il VII.Buckwheat 23 (L)—\\ VIII .Millet 23(L)—
IX.Grain sorghum 23(L)—IlX.Other 23(L)—\\ G.Germ ofcereals ,whole ,rolled ,flaked orground : \\
I.Wheat 30 (L)—III.Other 30(L)—
11.03 Flours oftheleguminous vegetables falling within heading No07.05 :I
A.Ofpeas ,beans orlentils 17 12
B.Other 12 —

24.11.75 Official Journal oftheEuropean Communities NoL304/59
Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
"/»
1 2 3 4
11.04 Flours ofthefruits falling within anyheading inChapter 8:IlA.Ofbananas 17 —liB.Other 13 —
11.05 Flour ,meal and flakes ofpotato 19 —
11.06 Flours and meal ofsago and ofmanioc ,arrowroot ,salep andother roots
andtubers falling within heading No07.06 :
A.Denatured
B.Other :
I.For themanufacture ofstarches (a)28(L)
28(L).—
\\II.Other 28(L)—
11.07 Malt ,roasted ornot:
A.Unroasted :
I.Obtained from wheat :
a)Intheform offlour 20(L)—
b)Other 20(L)—li II.Other :
a)Intheform offlour 20(L)—
b)Other 20(L)—liB.Roasted 20(L)—
11.08 Starches ;inulin :
A.Starches :
I.Maize starch 27(L)—li II.Rice starch 25(L)—li III.Wheat starch 28(L)—II IV.Potato starch 25(L)— ■li V.Other 28(L)—
B.Inulin 30 —
11.09 Wheat gluten ,whether ornotdried : \\
A.Dried 27(L)—
B.Other 27(L)—
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/60 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUIT ;MISCELLANEOUS GRAINS ,SEEDS AND FRUIT ;
INDUSTRIAL AND MEDICAL PLANTS ;STRAW AND FODDER
Notes
1.Heading No12.01 istobetaken toapply ,inter alia,toground-nuts ,soya beans ,mustard seeds ,oilpoppy seeds ,
poppy seeds andcopra .Itistobetaken nottoapply tococonuts orother products ofheading No08.01 orto
olives (Chapter 7orChapter 20).
2.Forthepurposes ofheading No12.03 ,beet seeds ,grass andother herbage seeds ,seeds ofornamental flowers ,
vegetable seeds ,seeds offorest trees ,seeds offruit trees ,seeds ofvetches andoflupines aretoberegarded as
seeds ofakind used forsowing .
Heading No12.03 is,however ,tobetaken nottoapply tothefollowing even ifforsowing :
(a)Leguminous vegetables (Chapter 7);
(b)Spices andother products ofChapter 9;
(c)Cereals (Chapter 10);or
(d)Products falling within heading No12.01 or12.07 .
3.Heading No12.07 istobetaken toapply ,inter alia,tothefollowing plants orparts thereof :basil ,borage ,hyssop ,
allspecies ofmint ,rosemary ,rue,sage andwormwood .
Heading No12.07 is,however ,tobetaken nottoapply to:
(a)Oilseeds andoleaginous fruit (heading No12.01 );
(b)Medicaments falling within Chapter 30;
(c)Perfumery ortoilet preparations falling within Chapter 33;or
(d)Disinfectants ,insecticides ,fungicides ,herbicides orsimilar products falling within heading No38.11 .
Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
%>
1 2 3 4
12.01 Oilseeds andoleaginous fruit ,whole orbroken : ||II A.For sowing (a) Free (b)IIB.Other Free (c) (b)
12.02Flours ormeals ofoilseeds oroleaginous fruit ,non-defatted ,(excluding
mustard flour ): IIl A.Ofsoya beans 10(c) 8II B.Other ........ ................. ................... ...........Free (c)—
12.03Seeds ,fruit andspores ,ofakind used forsowing : II||IIA.Beet seeds 15 13II B.Forest-tree seeds 10 FreeII C.Grass andother herbage seeds : Il||
I.Meadow fescue (Festuca pratensis )seed ;vetch seed ;seeds ofthe
genus Poa (Poa palustris ,Poa trivialis ,Poa pratensis );ryegrass
(Lolium perenne ,Lolium multiflorum );timothy grass (Phleum pra­
tense );redfescue (Festuca rubra );cocksfoot grass (Dactylis glomer­
ata);bent grass (Agrostis ) 10 6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)SeeAnnex .
(c)Incertain conditions ,thecollection ofacompensatory amount isprovided forinaddition tothecustoms duty .

24.11.75 Official Journal oftheEuropean Communities NoL304/61
L Rate ofDuty
Heading
number Descriptionautonomous
•/♦
orLevy
(L)conventional
•/a
1 2 3 4
12.03
(continued )C.II.Clover (Trifolium sp.p.)
III.Other10
104
5
D.Flower seeds ;kohlrabi seeds (Brassica oleracea ,caulorapa and gongy­
lodes varieties ) 10 8
E.Other 10—
12.04 Sugar beet ,whole orsliced ,fresh ,dried orpowdered ;sugar cane :
A.Sugar beet :
I.Fresh 12(L)
II.Dried orpowdered 12(L)—
B.Sugar cane Free (L)
12.05 Chicory roots ,fresh ordried ,whole orcut,unroasted 2 2
12.06 Hop cones and lupulin 12 9
12.07 Plants and parts (including seeds and fruit )oftrees ,bushes ,shrubs or
other plants ,being goods ofakind used primarily inperfumery ,in
pharmacy ,orforinsecticidal ,fungicidal orsimilar purposes ,fresh or
dried ,whole ,cut,crushed ,ground orpowdered :
A.Pyrethrum (flowers ,leaves ,stems ,peel androots ) 3 3
B.Liquorice roots 2 —\ C.Tonquin beans 3 8
D.Other Free (a)
12.08 Locust beans ,fresh ordried ,whether ornotkibbled orground ,butnot
further prepared ;fruit kernels and other vegetable products ofakind
used primarily forhuman food ,notfalling within anyother heading :
A.Locust beans 8 —
B.Locust bean seeds : ||
I.Not decorticated ,crushed orground 2—
II.Other 9 —
(a)SeeAnnex .

NoL304/62 Official Journal oftheEuropean Communities 24.11.75\ Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
1 2 3 4
12.08
(continued )C.Apricot ,peach andplum stones ,andkernels thereof
D.Other5
Free4
Free
12.09 Cereal straw and husks ,unprepared ,orchopped but not otherwise
prepared Free Free
12.10 Mangolds ,swedes ,fodder roots ;hay,lucerne ,clover ,sainfoin ,forage kale,
lupines ,vetches andsimilar forage products :Il A.Mangolds ,swedes andother fodder roots 9 —
B.Other Free Free

24.11.75 Official Journal oftheEuropean Communities NoL304/63
CHAPTER 13
RAW VEGETABLE MATERIALS OFAKIND SUITABLE FOR USE INDYEING ORINTANNING ;
LACS ;GUMS ,RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note
Heading No13.03 istobetaken toapply ,inter alia,toliquorice extract andextract ofpyrethrum ,extract ofhops ,
extract ofaloes andopium .Theheading istobetaken nottoapply to:
(a)Liquorice extract containing more than 10% byweight ofsucrose orwhen putupasconfectionery (heading
No17.04 );
(b)Malt extract (heading No19.01 );
(c)Extracts ofcoffee ,teaormate (heading No21.02 );
(d)Alcoholic saps andextracts constituting beverages ,andcompound alcoholic preparations (known as"concen­
trated extracts ")forthemanufacture ofbeverages (Chapter 22);
(e)Camphor ,glycyrrhizin andother products ofheadings Nos 29.13 and 29.41 ;
(f)Medicaments falling within heading No30.03 orblood-grouping reagents (heading No30.05 );
(g)Tanning ordyeing extracts (heading No32.01 or32.04 );
(h)Essential oils,concretes ,absolutes andresinoids (heading No33.01 )oraqueous distillates andaqueous solutions
ofessential oils (heading No33.05 );or
(ij)Rubber ,balata ,gutta-percha orsimilar natural gums (heading No40.01 ).
Ill Rate ofDuty
Heading
number Descriptionautonomous
»/«
orLevy
(L)conventional
"/«
1 2 3 4
13.01 Raw vegetable materials ofakind used primarily indyeing orintanning .. Free Free
13.02 Shellac ,seed lac,stick lacand other lacs;natural gums ,resins ,gum­
resins and balsams :Il A.Conifer resins 2 0-5liB.Other Free (a)
13.03 Vegetable saps and extracts ;pectic substances ,pectinates and pectates ;
agar -agar and other mucilages and thickeners ,derived from vegetable
products :
A.Vegetable saps andextracts :
I.Opium Free Free\II.Aloes and manna Free Free
(a)SeeAnnex .

NoL304/64 Official Journal oftheEuropean Communities 24.11.75
\\\ Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
13.03
(continued )A.III.Ofquassia amara
IV.Ofliquorice3
101-5
5\\ V.Ofpyrethrum andoftheroots ofplants containing rotenone 5 5Il VI.Ofhops 6 5
VII.Intermixtures ofvegetable extracts ,forthemanufacture ofbev­
erages oroffood preparations 10 5II VIII .Other : II
a)Medicinal 6 25
b)Other Free FreeII B.Pectic substances ,pectinates andpectates : IlII
I.Dry 24 (a)II II.Other 14 —
C.Agar-agar andother mucilages andthickeners ,derived from vegetable
products : I
I.Agar-agar 4 2-5\II.Mucilages and thickeners extracted from locust beans orlocust
bean seeds 6 3
III.Other Free Free
(a)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/65
CHAPTER 14
VEGETABLE PLAITING AND CARVING MATERIALS ;
VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1.This Chapter does notcover thefollowing products which aretobeclassified inSection XI:vegetable materials
orfibres ofvegetable materials ofakind used primarily inthemanufacture oftextiles ,however prepared ,or
other vegetable materials which have undergone treatment soastorender them suitable foruseonly astextile
materials .
2.Heading No14.01 istobetaken toapply ,inter alia,tosplit osier ,reeds ,bamboos andthelike,torattan cores
andtodrawn orsplit rattans .The heading istobetaken nottoapply tochipwood (heading No44.09 ).
3.Heading No14.02 istobetaken nottoapply towood wool (heading No44.12 ).
4.Heading No14.03 istobetaken nottoapply toprepared knots ortufts forbroom orbrush making (heading
No 96.03 ).
Rate ofDuty
Heading
number Description conventional
°/oautonomous
»/o
orLevy
(L)
1 2 3 4
14.01
Free
3
2
Free
14.02Vegetable materials ofakind used primarily forplaiting (forexample ,
cereal straw ,cleaned ,bleached ordyed ,osier ,reeds ,rushes ,rattans ,
bamboos ,raffia andlime bark ):
A.Osier :
I.Not peeled ,split orotherwise prepared ,
II.Other
B.Cereal straw ,cleaned ,bleached ordyed
C.Other
Vegetable materials ,whether ornotputuponalayer orbetween two
layers ofother material ,ofakind used primarily asstuffing oraspad­
ding (forexample ,kapok ,vegetable hair and eel-grass )
Vegetable materials ofakind used primarily inbrushes orinbrooms
(forexample ,sorgho ,piassava ,couch-grass and istle),whether ornotin
bundles orhanks
Hard seeds ,pips ,hulls andnuts,ofakind used forcarving (forexample ,
corozo and dom )
Vegetable products notelsewhere specified orincludedFreeFree
2
1
(a)'
(a)
Free
Free
(a)14.03
Free
14.04
Free
Free14.05
(a)SeeAnnex .

NoL304/66 Official Journal oftheEuropean Communities 24.11.75
SECTION III
ANIMAL AND VEGETABLE FATS AND OILS
AND THEIR CLEAVAGE PRODUCTS ;PREPARED EDIBLE FATS ;
ANIMAL AND VEGETABLE WAXES
CHAPTER 15
ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ;
PREPARED EDIBLE FATS ;ANIMAL AND VEGETABLE WAXES
Notes
1.This Chapter does notcover :
(a)Pigfatorpoultry fatofheading No02.05 ;
(b)Cocoa butter (fatoroil)(heading No18.04 );
(c)Greaves (heading No23.01 )andresidues ofheading No23.04 ;
(d)Fatty acids inanisolated state ,prepared waxes ,medicaments ,paints ,varnishes ,soap ,perfumery ,cosmetics
ortoilet preparations ,sulphonated oilsorother goods falling within anyheading inSection VI;or
(e)Factice derived from oils (heading No40.02 ).
2.Soapstocks ,oilfoots anddregs ,stearin ,wool grease andglycerol residues aretobetaken tofallinheading
No15.17 .
Additional Notes
1.Forthepurposes ofheading No15.07 :
A.Fixed vegetable oils,fluid orsolid ,obtained bypressure ,shall beconsidered as"crude "ifthey have under­
gone noother processing than :
—decantation within thenormal time limits ;
—centrifugation orfiltration ,provided that,inorder toseparate theoilsfrom their solid constituents ,
only mechanical force ,such asgravity ,pressure orcentrifugal force ,hasbeen employed (excluding any
absorption filtering process oranyother physical orchemical process );
B.Fixed vegetable oils,fluid orsolid ,obtained byextraction shall continue tobeconsidered as"crude "
when they cannot bedistinguished ,bytheir colour ,odour ortaste ,norbyrecognised special analytical
properties ,from vegetable oilsandfatsobtained bypressure ;
C.Theexpression "crude oils"shall betaken toextend tode-gummed soya 'bean oilandtocotton seed oil
from which thegossypol hasbeen removed .
2.A.Forthepurposes ofsubheading 15.07 A,"olive oil"means oilderived solely from thetreatment ofolives ,
excluding re-esterified olive oilandmixtures ofolive oilwith other oils.
B.Subheading 15.07 AIa)covers olive oilhaving thefollowing characteristics :
(a)afreefatty acid content ,expressed asoleic acid ,notexceeding 3%;
(b)aK270extinction coefficient (absorption under athickness of1cmofasolution of1gofoilper100ml
iniso-octane (2,2,4-trimethylpentane )atawavelength of270nm),higher than 0*25 butnothigher than
1'10and,after treatment ofthesample ofoilwith activated alumina ,higher than 0-11;
(c)anextinction coefficient variation ,inthe270nmrange ,higher than 0-01 butnothigher than 0-16 .

24.11.75 Official Journal oftheEuropean Communities NoL304/67
This variation isdefined by:
AK=Km—0-5(Km_4+Km+4),where
Km istheextinction coefficient atthewavelength ofthemaximum oftheabsorption
curve inthe270nmrange and
Km4and Km+4 aretheextinction coefficients atwavelengths 4nmlower and higher ,respectively
than that ofKm;
(d)nopositive reaction ofoilsfrom olive residues .
C.Subheading 15.07 Alb )covers olive oilhaving :
(a)thecharacteristics mentioned inparagraphs 2B(a)to(c)andapositive reaction ofoilsfrom olive
residues ;or
(b)thecharacteristics mentioned inparagraph 2B(a)andaX270extinction coefficient higher than 1-10
butnothigher than 2-00 ,andanextinction coefficient variation inthe270nmrange nothigher than 020.
D."Virgin olive oil"means natural olive oilobtained exclusively bymechanical processes ,including pressure ,
•butdoes notinclude mixtures with olive oilobtained otherwise .
3.Subheading 15.17 Adoes notcover :
(a)residues resulting from thetreatment offatty substances containing oilhaving aniodine index ,determined
bytheWijs method ,without catalyst ,lower than 70orhigher than 100;
(b)residues resulting from thetreatment offatty substances containing oilhaving aniodine index notlower
than 70norhigher than 100,ofwhich thepeak area representing theretention volume of^-sitosterol ,
determined inaccordance with theprovisions inAnnex IIoftheRegulation mentioned inAdditional Note
4below ,islessthan 93%ofthetotal sterol peak areas .
4.Theanalytical methods tobeused fordetermining thecharacteristics oftheproducts mentioned above arethose
specified inAnnexes IandIItoRegulation No618/72/CEE .Il Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
15.01 Lard ,other pigfatandpoultry fat,rendered orsolvent-extracted :
A.Lard andother pigfat: IliI.For industrial uses other than the manufacture offoodstuffs for
human consumption (a) 4<L) 3
II.Other 20(L)—\\B.Poultry fat 18(L) 18
15.02 Fats ofbovine cattle ,.sheep orgoats ,unrendered ;rendered orsolvent -­
extracted fats (including "premier jus")obtained from those unrendered
fats :
A.For industrial uses other than themanufacture offoodstuffs forhuman
consumption (a)2 FreeliB.Other : \||I.Unrendered fats ofbovine cattle ;rendered orsolvent-extracted fats
(including "premier jus")obtained from those fats 10 7
II.Unrendered fats ofsheep ;rendered orsolvent-extracted fats
(including "premier jus")obtained from those fats 10 7
III.Other 10 7
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/68 Official Journal oftheEuropean Communities 24.11.75
liRate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/a
1 2 3 4
15.03 Lard stearin ,oleostearin and tallow stearin ;lard oil,oleo-oil and tallow
oil,notemulsified ormixed orprepared inanyway :
A.Lard stearin and oleostearin :II I.Forindustrial uses (a) Free FreeIlII.Other 8 8
B.Tallow oilfor industrial uses other than the manufacture of
foodstuffs forhuman consumption (a) 12 4
C.Other 12—
15.04 Fats andoils,offishandmarine mammals ,whether ornotrefined :
A.Fish-liver oil:
I.Ofavitamin Acontent not exceeding 2500 international units
per gramme 6(b) 6
II.Other Free (b) (c)IIB.Whale oiland oils ofother cetaceans 2(b) Free
C.Other Free (b) Free
15.05 Wool grease andfatty substances derived therefrom (including lanolin ):il A.Wool grease ,crude 6 5\B.Other 10 65
15.06 Other animal oilsand fats (including neat's-foot oiland fatsfrom bones
orwaste ) 4 2-5
15.07 Fixed vegetable oils,fluid orsolid ,crude ,refined orpurified :
A.Olive oil:
I.Having undergone arefining process :
a)Obtained byrefining virgin olive oil,whether ornot blended
with virgin olive oil 20(L)
b)Other 20(L)—
II.Other 20(L)—
B.China-wood andoiticica oils;myrtle wax andJapan wax 3(b) (c)
C.Castor oil:
I.Fortheproduction ofaminoundecanoic acid foruseinthemanu­
facture of synthetic textile fibres or of artificial plastic
materials (d) Free (b) Free
II.Other 8(b) 8
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Incertain conditions ,thecollection ofacompensatory amount isprovided forinaddition tothecustoms duty .
(c)SeeAnnex .
(d)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities oftheE.C.

24.11.75 Official Journal oftheEuropean Communities NoL304/69\ Rate ofDuty
Heading
number Descriptionautonomous
•/•
orLevy
(L)conventional
°/o
1 2 3 4
15.07
(continued )D.Other oils :
I.For technical orindustrial uses other than the manufacture of
foodstuffs forhuman consumption :
a)Crude (a):
1.Palm oil 5(b) 4
2.Tobacco-seed oil 5(b) FreeIl3.Other 5(b) (c)\\ b)Other (a): \\||1.Tobacco-seed oil 8(b) Free
2.Other 8(b) (c)li II.Other : \
a)Palm oil: III1.Crude 9(b) 6\\2.Other 14(b) 14
b)Other : I
1.Solid ,inimmediate packings ofanetcapacity of1kg
or less 20 (b)
2.Solid ,other ;fluid : \III aa)Crude 10 (b) (c)
bb)Other 15(b) (c)
15.08 Animal andvegetable oils,boiled ,oxidised ,dehydrated ,sulphurised ,blown
orpolymerised byheat invacuum orininert gas,orotherwise modified 15 14
15.09
15.10
15.11Degras
Fatty acids ;acid oilsfrom refining ;fatty alcohols :
A.Stearic acid
B.Oleic acid
C.Other fatty acids ;acid oilsfrom refining
D.Fatty alcohols
Glycerol andglycerol lyes :
A.Crude glycerol and glycerol lyes
B.Other ,including synthetic glycerol9
12
10
8
13
3
106
8
7
4-5
8
1-5
6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities oftheE.C.
(b)Incertain conditions ,thecollection ofacompensatory amount isprovided forinaddition tothecustoms duty .
(c)SeeAnnex .

NoL304/70 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
•/o
1 2 3 4
15.12 Animal orvegetable oils and fats,wholly orpartly hydrogenated ,or
solidified orhardened byanyother process ,whether ornotrefined ,but
notfurther prepared :
A.Inimmediate packings ofanetcapacity of1kgorless 20 (a)liB.Other 17 (a) (b)
15.13 Margarine ,imitation lard and other prepared edible fats 25 (a) 25
15.14 Spermaceti ,crude ,pressed orrefined ,whether ornotcoloured 7 3-5
15.15 Beeswax andother insect waxes ,whether ornotcoloured :I\\ A.Raw Free Free
B.Other 10 5
15.16 Vegetable waxes ,whether ornotcoloured : I
A.Raw Free FreeIB.Other 8 4
15.17 Residues resulting from thetreatment offatty substances oranimal or
vegetable waxes :
A.Containing oilhaving thecharacteristics ofolive oil:
I.Soapstocks 7(L)
II.Other 2(L)—\ B.Other : \\||
I.Oilfoots and dregs ;soapstocks 7(a) 5
II.Other 2(a) 2
(a)Incertain conditions ,thecollection ofacompensatory amount isprovided forinaddition tothecustoms duty *
(b)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/71
SECTION IV
PREPARED FOODSTUFFS ;BEVERAGES ,SPIRITS AND VINEGAR ;TOBACCO
CHAPTER 16
PREPARATIONS OFMEAT ,OFFISH ,OFCRUSTACEANS OR MOLLUSCS
Note
This Chapter does notcover meat ,meat offal ,fish,crustaceans ormolluscs ,prepared orpreserved bytheprocesses
specified inChapters 2and 3.
IIIl Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
»/o
1 2 3 4
16.01 Sausages andthelike,ofmeat ,meat offal oranimal blood :I
A.Liver sausages 24(L) 24II B.Other (a): Il||II I.Sausages ,dryorforspreading ,uncooked 21(L)—
II.Other 21(L)—
16.02 Other prepared orpreserved meat ormeat offal :
A.Liver :li I.Goose orduck liver 20 16IIII.Other25(L) 25IIB.Other :Il I.Poultry meat oroffal : llIIIl a)Containing 57% ormore byweight ofpoultry meat (b) 21(L) 17llb)Containing 25% ormore but less than 57% byweight of
poultry meat (b) 21(L) 17II c)Other 21(L) 17II II.Game orrabbit meat oroffal 21 17
III.Other : Il\||a)Containing meat oroffal ofdomestic swine and containing by
weight : II
1.80% ormore ofmeat oroffal ,ofanykind ,including fats
ofanykind ororigin : Ill aa)Hams ,fillets and loins ;pieces thereof 26(L)—ll bb)Shoulders and pieces thereof 26(L)—llcc)Other 26(L)—
(a)The levy applicable tosausages imported incontainers which also contain preservative liquid iscollected onthe net weight ,ie,after deduction of
theweight oftheliquid .
tb)Forthepurpose ofdetermining thepercentage ofpoultry meat ,theweight ofanybones shall bedisregarded .

NoL304/72 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
» 2 3 4
16.02
(continued )B.III.a)2.40°/oormore but less than 80°/oofmeat oroffal ,ofany
kind ,including fatsofanykind ororigin 26(L)||3.Less than 40% ofmeat oroffal ,ofany kind ,including
fats ofany kind ororigin 26 (L)—
b)Other :
1.Containing bovine meat oroffal 26 26Il 2.Other : \li aa)Ovine meat oroffal 26 20
bb)Other 26 26
16.03 Meat extracts ,meat juices and fish extracts ,inimmediate packings ofa
netcapacity of:II A.20kgormore Free Free|| B.More than 1kgbut lessthan 20kg 9 7
C.1kgorless 24 20
16.04 Prepared orpreserved fish,including caviar andcaviar substitutes :
A.Caviar and caviar substitutes :
I.Caviar (sturgeon roe) 30 30
II.Other 30 30IIB.Salmonidae 20 7
C.Herring :
I.Fillets ,raw,coated with batter orbreadcrumbs ,deep frozen
II.Other18
2315
20IID.Sardines 25 25
E.Tunny < 25 24|| F.Bonito (Sarda sp.p.),mackerel andanchovies 25 (a)
G.Other :
I.Fillets ,raw,coated with batter orbreadcrumbs ,deep frozen
II.Other18
2515
20
16.05 Crustaceans andmolluscs ,prepared orpreserved : IIli A.Crabs 20 16li B.Other 20 20
(a)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/73
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
Notes
1.This Chapter does notcover :
(a)Sugar confectionery containing cocoa (heading No18.06 );
(b)Chemically pure sugars (other than sucrose ,glucose andlactose )andother products ofheading No29.43 ;or
(c)Medicaments andother products ofChapter 30.
2.Chemically pure sucrose ,whatever itsorigin ,istobeclassified inheading No17.01 .
Additional Notes
1.Forthepurposes ofheading No17.01 :
—"White sugar "means sugar containing ,inthedrystate ,99-5% ormore byweight ofsucrose ,determined
bythepolarimetric method ;
—"Raw sugar "means sugar containing ,inthedrystate ,lessthan 99-5%byweight ofsucrose ,determined by
thepolarimetric method .
2.When imported intheform ofanassortment ,goods falling within subheading 17.04Daretobeclassified according
totheaverage content inmilkfats ,sucrose andstarch oftheassortment asawhole .
\\ Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
°/o
1 2 3 4
17.01 Beet sugar andcane sugar ,solid :
A.Denatured (a):|| I.White sugar 80 (L)—|| II.Raw sugar 80(L)—
B.Undenatured : l|| I.White sugar 80 (L)—|| II.Raw sugar : \\\
a)For refining (a) 80 (L)—
b)Other 80 (L)—
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/74 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
17.02 Other sugars ;sugar syrups ;artificial honey (whether ornotmixed with
natural honey );caramel :
A.Lactose andlactose syrup :||I.Containing ,inthedrystate ,99% ormore byweight ofthepure
product (a) 24(L)—IIII.Other 24(L) \
B.Glucose andglucose syrup : Il\\
I.Containing ,inthedrystate ,99% ormore byweight ofthepure
product (b): I
a)Glucose intheform ofwhite crystalline powder ,whether or
not agglomerated 25(L) ,—II b)Other 25(L)—Il II.Other : II
a)Glucose intheform ofwhite crystalline powder ,whether or
not agglomerated 50(L)—Il b)Other 50(L)— 'Il C.Maple sugar and syrup 42(L) 20li D.Other sugars and syrups 80(L)—II E.Artificial honey (whether ornotmixed with natural honey ) 50(L)—|| F.Caramel ...... .................. ................... ...........47(L)—
17.03 Molasses ,whether ornotdecolourised 65(L)(c)—
17.04 Sugar confectionery ,notcontaining cocoa :
A.Liquorice extract containing more than 10% byweight ofsucrose
butnotcontaining other added substances
B.Chewing gum containing byweight ofsucrose (including invert sugar
expressed assucrose ):21—
I.Less than 60% 16-5
+vc8
+vc
with amax.
of23
II.60% or more 16-5
+vc .8
+vc
with amax.
of23
C.White chocolate 20-7
+vc13
+vc
with amax.
of27+ads
(a)The customs treatment inrespect oflactose andlactose syrup ofsubheading 17.02 AIIshall also apply tothelactose andlactose syrup ofthepresent
subheading (17.02 AI).
(b)The customs treatment inrespect ofglucose andglucose syrup ofsubheading 17.02 BIIshall alsoapply totheglucose andglucose syrup ofthepresent
subheading (17.02 BI).
(c)The autonomous duty is:
—"free"fornon-decolourised molasses forthemanufacture offorage containing molasses ;
—9%fornon-decolourised sugar cane molasses containing lessthan 63% byweight ofsucrose inthedrymatter ,forthemanufacture ofcoffee sub­
stitutes ;
—19% fornon-decolourised molasses forthemanufacture ofcitric acid .

24.11.75 Official Journal oftheEuropean Communities NoL304/75
Rate ofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
•/«
1 2 3 4
17.04
(continued )D.Other :
I.Containing nomilkfats orcontaining lessthan 1-5% byweight of
such fats : \
a)Containing nosucrose orcontaining lessthan 5% byweight of
sucrose (including invert sugar expressed assucrose ) 20-7
+vc13
+vc
with amax.
of27+ads
b)Containing byweight ofsucrose (including invert sugar expressed
assucrose ): I
1.5% ormore but less than 30% 20-7
+vc13
+vc
with amax.
of27+ads
2.30°/oormore but less than 40% 20-7
+vc13
+vc
with amax.
of27+adsIl 3.40% ormore but lessthan ^0% :\
aa)Containing nostarch20-7
+vc13
+vc
with amax.
of27+ads
bb)Other 20-7
+vc13
+vc
with amax.
of27+ads
4.50% ormore but less than 60% 20-7
+vc13
+vc
with amax.
of27+ads
5.60% ormore but less than 70% 20-7
+vc13
+vc
with amax.
of27+ads
6.70% ormore but less than 80% 20-7
+vc13
+vc
with amax.
of27+ads
7.80% ormore but less than 90% 20-7
+vc13
+vc
with amax.
of27+ads
8.90% ormore 20-7
+vc13
+vc
with amax.
of27+ads

NoL304/76 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number Descriptionautonomous
»/.
orLevy
(L)conventional
°/o
1 2 3 4
17.04 D.II.Other :
(continued )a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose )
b)Containing byweight ofsucrose (including invert sugar expressed
assucrose ):20-7
+vc13
+vc
with amax.
of27+ads
1.5% ormore but less than 30°/o20-7
+vc13
+vc
with amax.
of27+ads
2.30% >ormore but less than 50% 20-7
+vc13
+vc
with amax.
of27+ads
3.50% ormore but less than 70%20-7
+vc13
+vc
with amax.
of27+ads
4.70°/oormore 20-7
+vc13
4-vc
with amax.
of274-ads
17.05 Flavoured orcoloured sugars ,syrups and molasses ,but not including
fruit juices containing added sugar inanyproportion :
A.Lactose and lactose syrup 67(L)—
B.Glucose andglucose syrup :II.Glucose intheform ofwhite crystalline powder ,whether ornot
agglomerated 67(L)—
II.Other 67 (L)—
C.Other 67(L)—

24.11.75 Official Journal oftheEuropean Communities NoL304/77
CHAPTER 18
COCOA AND COCOA PREPARATIONS
Notes
1.This Chapter does notcover thepreparations described inheading No19.02 ,19.08 ,22.02 ,22.09 or30.03 containing
cocoa orchocolate .
2.Heading No18.06 includes sugar confectionery containing cocoa and,subject toNote 1ofthisChapter ,other
food preparations containing cocoa .
Additional Note
When imported intheform ofanassortment ,goods falling within subheading 18.06Caretobeclassified according
totheaverage content insucrose andmilkfats oftheassortment asawhole .
li\Rate ofDuty
Heading
number Descriptionautonomous
•/•
orLevy
(L)conventional
•/.
1 2 3 4
18.01 Cocoa beans ,whole orbroken ,raw orroasted 6-7 (a) 5-4
18.02 Cocoa shells ,husks ,skins and waste 9 5-4
18.03 Cocoa paste (inbulk orinblock ),whether ornotdefatted 25 15
18.04 Cocoa butter (fatoroil) 22 12
18.05 Cocoa powder ,unsweetened 27 16
18.06 Chocolate andother food preparations containing cocoa :
A.Cocoa powder ,not otherwise sweetened than bythe addition of
sucrose ,containing byweight ofsucrose :I
I.Less than 65% 29-6
+vc10
+vc
II.65% ormore but less than 80% 29-6
+vc10
+vc
III.80°/oor more29-6
+vc10
+vcII B.Ice-cream (notincluding ice-cream powder )andother ices :lI
I.Containing nomilkfats orcontaining lessthan 3%byweight of
such fats 22-3
+vc12
+vc
with amax.
of27+ads
(a)Duty rate reduced to4% (suspension )foranindefinite period .

NoL304/78 Official Journal oftheEuropean Communities 24.11.75
IIlRate ofDuty
Heading
numberDescriptionautonomous
Vo
orLevy
(L)conventional
•/o
1 - 1 3 4
18.06
(continued )B.II.Containing byweight ofmilkfats :
a)3%ormore but lessthan 7% 22-3
+vc12
+vc
with amax.
of27+ads
b)7% ormore 22-3
+vc12
+vc
with amax.
of27+ads
C.Chocolate and chocolate goods ,whether ornotfilled ;sugar confec­
tionery andsubstitutes therefor made from sugar substitution products ,
containing cocoa :
I.Containing nosucrose orcontaining lessthan 5% byweight of
sucrose (including invert sugar expressed assucrose ) 22-3 .
+vc12
+vc
with amax.
of27+ads||II.Other :
a)Containing nomilkfats orcontaining lessthan 1-5% byweight
ofsuch fatsandcontaining byweight ofsucrose (including invert
sugar expressed assucrose ):
1.Less than 50% 22-3
+vc12
+vc
with amax.
of27+ads
2.50% ormore 22-3
+vc12
+vc
with amax.
of27+adsI b)Containing byweight ofmilkfats : II
1.1-5% ormore but less than 3% 22-3
+vc12
+vc
with amax.
of27+ads
2.3% ormore but less than 4-5% 22-3
+vc12
+vc
with amax.
of27+ads
3.4-5% ormore but lessthan 6% 22-3
+vc12
+vc
with amax.
of27+ads
4.6% ormore 22-3
+vc12
+vc
with amax.
of27+ads

NoL304/79 24.11.75 Official Journal oftheEuropean Communities
\\d Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
18.06
(continued )D.Other :
I.Containing nomilkfats orcontaining lessthan 1-5% byweight of
such fats :
a)Inimmediate packings ofanetcapacity of500gorless 22-3
+vc12
+vc
with amax.
of27+ads
b)Other
II.Containing byweight ofmilkfats :22-3 (a)
+vc—
a)1-5% ormore butnotmore than 6-5% :l\
1.Inimmediate packings ofanetcapacity of500gorless 22-3
+vc12
-f-vc
with amax.
of27+ads
2.Other
b)More than 6-5% butlessthan 26% :22-3 (a)
+vc—\1.Inimmediate packings ofanetcapacity of500gorless.... 22-3
+vc12
+vcIl2.Other : II
aa)Chocolate milk crumb ,containing more than 6-5% but
lessthan 11% byweight ofmilkfats ,more than 6*5%
butlessthan 15*/«byweight ofcocoa and more than
50% butlessthan 60% byweight ofsucrose (including
invert sugar expressed assucrose ) 22-3 (a)
+vc27
+ads
bb)Other 22-3 (a)
+vc—
c)26% ormore : \\
1.Inimmediate packings ofanetcapacity of500gorless.... 22-3
+vc12
+vc
2.Other 22-3 (a)
+vc
(a)Duty suspended to19% foranindefinite period

NoL304/80 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 19
PREPARATIONS OFCEREALS ,FLOUR OR STARCH ;PASTRYCOOKS 'PRODUCTS
Notes
1.This Chapter does notcover :
(a)Preparations offlour ,starch ormalt extract ,ofakind used asinfant food orfordietetic orculinary purposes ,
containing 50% ormore byweight ofcocoa (heading No18.06 );
(b)Biscuits orother articles made from flour orfrom starch ,specially prepared foruseasanimal feeding stuffs
(heading No23.07 );or
(c)Medicaments andother products ofChapter 30.
2.InthisChapter theexpression "flour"includes theflour offruits orofvegetables ,andproducts ofsuch flour
aretobeclassified with similar products ofcereal flour .
Additional Note
When imported intheform ofanassortment ,goods falling within subheading 19.08 Baretobeclassified according
totheaverage content instarch ,sucrose andmilkfats oftheassortment asawhole .l\ Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
«/o
1 2 3 4
19.01 Malt extract : I
A.With adry-extract content of90% ormore byweight
B.Other16-3
+vc
16-3
+vc8
+vc
8
+vc
19.02 Preparations offlour ,meal ,starch ormalt extract ,ofakind used as
infant food orfordietetic orculinary purposes ,containing less than
50% byweight ofcocoa :
A.Containing malt extract andnotlessthan 30% byweight ofreducing
sugars (expressed asmaltose )
B.Other :19-6
+vc11
+vc
I.Containing nomilkfats orcontaining lessthan 1-5% byweight of
such fats : I
a)Containing lessthan 14% byweight ofstarch : Il
1.Containing nosucrose orcontaining lessthan 5% byweight
ofsucrose (including invert sugar expressed assucrose )19-6
+vc11
+vc
2.Containing byweight ofsucrose (including invert sugar
expressed assucrose ): I
aa)5°/oormore butlessthan 60°/o
bb)60% ormore19-6
+vc
19-6
+vc11
+vc
11
+vc

24.11.75 Official Journal oftheEuropean Communities NoL304/81lRate ofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
%
1 2 3 4
19.02
(continued )B.I.b)Containing 14% ormore butlessthan 32% byweight ofstarch :
1.Containing nosucrose orcontaining lessthan 5% byweight
ofsucrose (including invert sugar expressed assucrose ) 19-6
+vc11
+vc
2.Other 19-6
+vc11
+vcIl c)Containing 32% ormore butlessthan 45% byweight ofstarch :
1.Containing nosucrose orcontaining lessthan 5%byweight
ofsucrose (including invert sugar expressed assucrose ) 19-6
+vc11
+vc
2.Other 19-6
+vc11
+vc
d)Containing 45% ormore butlessthan 65% byweight ofstarch :\1.Containing nosucrose orcontaining lessthan 5%byweight
ofsucrose (including invert sugar expressed assucrose ).... 19-6
+vc11
-}-vc
2.Other 19-6
+vc11
+vcIl e)Containing 65% ormore butlessthan 80% byweight ofstarch :
1.Containing nosucrose orcontaining less than 5% by
weight ofsucrose (including invert sugar expressed as
sucrose ) 19-6
+vc11
+vc
2.Other 19-6
+vc11
+vc
f)Containing 80% ormore butlessthan 85% byweight ofstarch :l
1.Containing nosucrose orcontaining lessthan 5%byweight
ofsucrose (including invert sugar expressed assucrose ) 19-6
+vc11
+vc
2.Other 19-6
+vc11
+vc
g)Containing 85% ormore byweight ofstarch19-6
+vc11
+vcli II.Containing byweight ofmilkfats : \
a)1-5% ormore butlessthan 5% < 19-6
+vc11
+vc
b)5% ormore 19-6
+vc11
+vc
19.03 Macaroni ,spaghetti andsimilar products :
A.Containing eggs 17-3
+vc12
+vcli B.Other : Il
I.Containing nocommon wheat flour ormeal 17-3
+vc12
+vc
II.Other 17-3
+vc12
+vc

NoL304/82 Official Journal oftheEuropean Communities 24.11.75
Ill Rate ofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
•/.
1 2 3 4
19.04 Tapioca and sago ;tapioca and sago substitutes obtained from potato or
other starches 15-4
+vc10
+vc
19.05 Prepared foods obtained bytheswelling orroasting ofcereals orcereal
'products (puffed rice,corn flakes andsimilar products ):
A.Obtained from maize 14-3
+vc8
+vc
B.Obtained from rice 14-3
+vc8
4-vc
C.Other 14-3
+vc8
+vc
19.06 Communion wafers ,empty cachets ofakind suitable forpharmaceutical
use,sealing wafers )ricepaper andsimilar products19-5
+vc7
+vc
19.07 Bread ,ships 'biscuits and other ordinary bakers 'wares ,notcontaining
added sugar ,honey ,eggs ,fats,cheese orfruit :
A.Crispbread 24
+vc9
+vc
with amax.
of24+adf
B.Matzos 20
+vc6
+vc
with amax.
of20+adf
C.Gluten bread fordiabetics 27-9
+vc<14
+vc
D.Other ,containing byweight ofstarch : IIIll\I.Less than 50% 26-5
+vc14
+vc
II.50% or more 26-5
+vc14
+vc
19.08 Pastry ,biscuits ,cakes and other fine bakers 'wares ,whether ornot
containing cocoa inanyproportion :
A.Gingerbread and thelike,containing byweight ofsucrose (including
invert sugar expressed assucrose ):
I.Less than 30% 29-2
+vc13
+vc
II.30% ormore but lessthan 50% 29-2
+vc13
+vc
III.50% ormore 29-2
+vc13
+vc

24.11.75 Official Journal oftheEuropean Communities NoL304/83\|| Rate ofDuty
Heading
number Descriptionautonomous
V.
orLevy
(L)conventional
%
1 2 3 4
19.08 B.Other : I
(continued )I.Containing nostarch orcontaining less than 5% byweight of
starch ,andcontaining byweight ofsucrose (including invert sugar
expressed assucrose ):
a)Less than 70% 29-2
+vc13
+vc
with amax.
of35+ads
b)70% ormore 29-2
+vc13
+vc
with amax.
of35+adsI II.Containing 5%ormore butlessthan 32% byweight ofstarch :II
a)Containing nosucrose orcontaining lessthan 5% byweight
ofsucrose (including invert sugar expressed assucrose ) 28
+vc13
+vc
with amax.
of30+adf
b)Containing 5%ormore butlessthan 30% byweight ofsucrose
(including invert sugar expressed assucrose ):I
1.Containing nomilkfats orcontaining less than 1-5% by
weight ofsuch fats 29-2
+vc13
+vc
with amax.
of35+ads
2.Other 29-2
+vc13
+vc
with amax.
of35+ads
c)Containing 30% ormore but less than 40% byweight of
sucrose (including invert sugar expressed assucrose ):I
1.Containing nomilkfats orcontaining less than 1-5% by
weight ofsuch fats 29-2
+vc13
+vc
with amax.
of35+ads.
2.Other 29-2
+vc13
+vc
with amax.
of35+ads
d)Containing 40% ormore byweight ofsucrose (including invert
sugar expressed assucrose ):
1.Containing nomilkfats orcontaining less than 1-5% by
weight ofsuch fats 29-2
+vc13
+vc
with amax.
of35+ads

NoL304/84 Official Journal oftheEuropean Communities 24.11.75\Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
°/o
1 2 3 4
19.08
(continued )B.II.d)2.Other
III.Containing 32% ormore butlessthan 50% byweight ofstarch :
a)Containing nosucrose orcontaining lessthan 5°/obyweight of
sucrose (including invert sugar expressed assucrose ):29-2
+vc13
+vc
with amax.
of35+ads
1.Containing nomilkfats orcontaining less than 1-5% by
weight ofsuch fats 28
+vc13
+vc
with amax.
of30+adf
2.Other 28
+vc13
+vc
with amax.
of30+adf
b)Containing 5%ormore butlessthan 20% byweight ofsucrose
(including invert sugar expressed assucrose ):I
1.Containing nomilkfats orcontaining less than 1-5% by
weight ofsuch fats 29-2
+vc13
+vc
with amax.
of35+ads
2.Other 29-2
+vc13
+vc
with amax.
of35+ads
c)Containing 20% ormore byweight ofsucrose (including invert
sugar expressed assucrose ): I
1.Containing nomilkfats orcontaining less than 1-5% by
weight ofsuch fats 29-2
+vc13
+vc
with amax.
of35+ads
2.Other 29-2
+vc13
+vc
with amax.
of35+ads|| IV.Containing 50% ormore butlessthan 65% byweight ofstarch :I
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nomilkfats orcontaining less than 1-5% by
weight ofsuch fats28
+vc13
+vc
with amax.
of30+adf

24.11.75 Official Journal oftheEuropean Communities NoL304/85
Rate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
1 2 3 4
19.08
(continued )B.IV.a)2.Other
b)Containing 5%ormore byweight ofsucrose (including invert
sugar expressed assucrose ):28
+vc13
+vc
with amax.
of30+adf
1.Containing nomilkfats orcontaining less than 1*5% by
weight ofsuch fats 29-2
+vc13
+vc
with amax.
of35+ads
2.Other 29-2
+vc13
+vc
with amax.
of35+ads
V.Containing 65% ormore byweight ofstarch :
a)Containing nosucrose orcontaining lessthan 5% byweight of
sucrose (including invert sugar expressed assucrose ) 28
+vc13
+vc
with amax.
of30+adf
b)Other 29-2
-fvc13
+vc
with amax.
of35+ads

NoL304/86 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 20
PREPARATIONS OFVEGETABLES ,FRUIT OR OTHER PARTS OFPLANTS
Notes
1.This Chapter does notcover :
(a)Vegetables orfruit ,prepared orpreserved bytheprocesses specified inChapters 7and 8;or
(b)Fruit jellies ,fruit pastes orthelikeintheform ofsugar confectionery (heading No17.04 )orchocolate
confectionery (heading No18.06 ).
2.The vegetables ofheadings Nos 20.01 and20.02 arethose which fallinheadings Nos 07.01 to07.05 when
imported inthestates provided forinthose headings
3.Edible plants ,parts ofplants androots ofplants conserved insyrup (forexample ,ginger andangelica )aretobe
classified with thepreserved fruit falling under heading No20.06 ;roasted ground-nuts arealsotobeclassified
inheading No20.06 .
4.Tomato juice thedryweight content ofwhich is7%ormore istobeclassified under heading No20.02 .
Additional Notes
1.The content ofvarious sugars expressed assucrose ("sugar content ")oftheproducts classified within this
Chapter corresponds tothefigure indicated byarefractometer (used inaccordance with themethod prescribed
inAnnex IIItoRegulation (EEC )No865/68oftheCouncil ,of28June 1968 )atatemperature of20°Cand
multiplied bythefactor :
—093inrespect ofproducts ofheading No20.06 ;or
—0-95 inrespect ofproducts oftheother headings .
2.The products classified under heading No20.06 shall beconsidered as"containing added sugar "when the
"sugar content "thereof exceeds byweight thepercentages given hereunder ,according tothekind offruit con­
cerned :
—pineapples andgrapes 13%
—other fruits ,including mixtures offruit 9%
3.The added sugar content ofproducts classified under heading No20.07 corresponds tothe"sugar content "
lessthefigures given hereunder ,according tothekind ofjuice concerned :
—lemon ortomato juice * 3
—apple juice 11
—grape juice 15
—other fruit orvegetable juices ,including mixtures ofjuices 13

24.11.75 Official Journal oftheEuropean Communities NoL304/87
li Rate ofDuty
Heading ,
number Descriptionautonomous
»/o
orLevy
(L)conventional
•/.
1 2 3 4
20.01 Vegetables andfruit ,prepared orpreserved byvinegar oracetic acid,with
orwithout sugar ,whether ornotcontaining salt,spices ormustard :II A.Mango chutney 22 Free||B.Other 22 22
20.02 Vegetables prepared orpreserved otherwise than byvinegar oracetic acid :I
A.Mushrooms 23—IlB.Truffles 20 18
C.Tomatoes 18 18li D.Asparagus 22 22IlE.Sauerkraut 20—
F.Capers and olives 20—\\ G.Peas ;beans inpod 24 24liH.Other ,including mixtures 24 22
20.03 Fruit preserved byfreezing ,containing added sugar :
A.With asugar content exceeding 13°/obyweight 26+(L) 26+adsIlB.Other 26 26
20.04 Fruit ,fruit-peel andparts ofplants ,preserved bysugar (drained ,glac6 or
crystallised ):li A.Ginger 25 Free
B.Other :
I.With asugar content exceeding 13% byweight 25+(L) 25+adsIlII.Other 25 25
20.05 Jams ,fruit jellies ,marmalades ,fruit purée andfruit pastes ,being cooked
preparations ,whether ornotcontaining added sugar :
A.Chestnut purée andpaste :
I.With asugar content exceeding 13% byweight.30+(L) 30+ads||II.Other30 30
B.Jams andmarmalades ofcitrus fruit :
I.With asugar content exceeding 30% byweight 30+(L) 27+ads
II.With asugar content exceeding 13% butnotexceeding 30% by
weight 30+(L) 27+ads
III.Other 30 27
C.Other :
I.With asugar content exceeding 30% byweight :
a)Plum puree and plum paste ,inimmediate packings ofanet
capacity exceeding 100kg,forindustrial processing (a) 30 30+ads
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/88 Official Journal oftheEuropean Communities 24.11.75
LRate ofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
»/.
1 2 3 4
20.05
(continued )C. I.b)Other
II.With asugar content exceeding 13% butnotexceeding 30% by
weight30+(L)
30+(L)30+ads
30+ads
III.Other 30 30
20.06Fruit otherwise prepared orpreserved ,whether ornotcontaining added
sugar orspirit :
A.Nuts (including ground-nuts ),roasted ,inimmediate packings ofanet
capacity :II I.Ofmore than 1kg17 15
II.Of1kgorless22 17IIB.Other : lli I.Containing added spirit : l
a)Ginger32—|| b)Pineapples ,inimmediate packings ofanetcapacity :lIlII 1.Ofmore than 1kg: Il
aa)With asugar content exceeding 17% byweight 32+(L)—Il bb)Other 32—II 2.Of1kgorless : IIliaa)With asugar content exceeding 19% byweight 32+(L)—II bb)Other 32 —li c)Grapes : \Ili1.With asugar content exceeding 13% byweight 32+(L)—II 2.Other 32 —\d)Peaches ,pears and apricots ,inimmediate packings ofanet
capacity : I\II 1.Ofmore than 1kg: II \aa)With asugar content exceeding 13% byweight 32+(L)—\ bb)Other32 —\ 2.Of1kgorless : Il \aa)With asugar content exceeding 15% byweight 32+(L)—
bb)Other r32 —
e)Other fruits : \1.With asugar content exceeding 9% byweight 32+(L)—li 2.Other 32 —\ f)Mixtures offruit :
1.With asugar content exceeding 9% byweight 32+(L) —

24.11.75 Official Journal oftheEuropean Communities NoL304/89I Rate ofDuty
Heading
number Descriptionautonomous
<Vo
orLevy
(L)conventional
»/»
1 2 3 4
20.06
(continued )B.I.f)2.Other
II.Not containing added spirit :
a)Containing added sugar ,inimmediate packings ofanetcapacity
ofmore than 1kg:
1.Ginger
2.Grapefruit segments
3.Mandarins (including tangerines and satsumas );Clementines ,
wilkings and other similar citrus hybrids
4.Grapes
5.Pineapples :
aa)With asugar content exceeding 17°/obyweight
bb)Other
6.Pears :
aa)With asugar content exceeding 13% byweight
bb)Other
7.Peaches andapricots :
aa)With asugar content exceeding 13%byweight32
23
23
+(L)
23
+(L)
23
+(L)
23
+(L)
23
23
+(L)
23
23
+(L)Free
20
+ads
21
+ads
22
+ads
22
+ads
22
20
+ads
20
22
+ads|| bb)Other.............. . ... ................23 22
8.Other fruits 23
+(L)22
+adsll9.Mixtures offruit : Il
aa)Mixtures inwhich nosingle fruit exceeds 50% ofthe
total weight ofthefruits 23
+(L)21
+adsll bb)Other 23 22
b)Containing added sugar ,inimmediate packings ofanetcapacity
of1kgorless :
1.Ginger
2.Grapefruit segments
3.Mandarins (including tangerines and satsumas );Clementines ,
wilkings and other similar citrus hybrids
4.Grapes
5.Pineapples :+(L)
27
27
+(L)
27
+(L)
27
+(L)+ads
Free
20
+ads
22
+ads
24
+adsll aa)With asugar content exceeding 19% byweight 27 24
bb)Other
6.Pears
aa)With asugar content exceeding 15% byweight
bb)Other+(L)
27
27
+(L)
27+ads
24
22
+ads
22

NoL304/90 Official Journal oftheEuropean Communities 24.11.75|| Rate ofDuty
Heading
number Descriptionautonomous
»/«
orLevy
(L)conventional
Vo
1 2 3 4
20.06
(continued )B. II.b)7.Peaches andapricots :
aa)With asugar content exceeding 15% byweight
bb)Other27
+(L)
2724
+ads
24
8.Other fruits
9.Mixtures offruit :27
+(L)24
+ads
aa)Mixtures inwhich nosingle fruit exceeds 50% ofthe
total weight ofthefruits
bb)Other
c)Not containing added sugar ,inimmediate packings ofanet
capacity :27
+(L)
27
+(L)22
+ads
24
+ads
1.Of4-5kgormore : IlII aa)Apricots 17 (a).
bb)Peaches (including nectarines )and plums 19 (a)II cc)Pears 23 21\\ dd)Other fruits 23 (a)
ee)Mixtures offruit 23 (a)\\ 2.Oflessthan 4-5kg: ||||
aa)Pears 25 21||bb)Other fruits and mixtures offruit 25 23
20.07 Fruit juices (including grape must )and vegetable juices ,whether ornot
containing added sugar ,butunfermented andnotcontaining spirit :
A.Ofaspecific gravity exceeding 1*33at15°C:
I.Grape juice (including grape must ):
a)Ofavalue exceeding 22UAper100kgnetweight :
1.With anadded sugar content exceeding 30% byweight 50
2.Other 50(b)—
b)Ofavalue notexceeding 22UAper100kgnetweight : Il
1.With anadded sugar content exceeding 30% byweight ....
2.Other50
+(L)
50 (b)
II.Apple andpear juice ;mixtures ofapple andpear juice :\IIII a)Ofavalue exceeding 22UAper100kgnetweight 42 —
b)Ofavalue notexceeding 22UAper100kgnetweight :li
1.With anadded sugar content exceeding 30% byweight ....
2.Other42
+(L)
42— «
(a)See Annex
(b)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

24.11.75 Official Journal oftheEuropean Communities NoL304/91
\\Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
»/.
1 2 3 4
20.07
(continued )A.III.Other :
a)Ofavalue exceeding 30UAper100kgnetweight
b)Ofavalue notexceeding 30UAper100kgnetweight :42 —
1.With anadded sugar content exceeding 30°/obyweight ....
2.Other42
+(L)
42II B.Ofaspecific gravity of1-33orlessat15°C: IIII.Grape ,apple and pear juice (including grape must );mixtures of
apple andpear juice : I
a)Ofavalue exceeding 18UAper100kgnetweight :
1.Grape juice (including grape must ):
aa)With anadded sugar content exceeding 30% byweight
bb)Other
2.Apple andpear juice :28
28(b)28
+ads
(a)IIaa)Containing added sugar 25 24
+adsII bb)Other 25 25II 3.Mixtures ofapple andpear juice 25—II b)Ofavalue of18UAorlessper100kgnetweight :
1.Grape juice (including grape must ): lIaa)With anadded sugar content exceeding 30% byweight28
+(L)28
+adsII bb)Other 28 (b) (a)Il 2.Apple juice : \\
aa)With anadded sugar content exceeding 30% byweight25
+(L)24
+ads
bb)With anadded sugar content of30% orlessbyweight25 24
+adsII cc)Not containing added sugar2525Il 3.Pear juice :
aa)With anadded sugar content exceeding 30% byweight25
+(L)24
+ads
bb)With anadded sugar content of30% orlessbyweight 25 24
+adsIl cc)Not containing added sugar 25 25
4.Mixtures ofapple andpear juice : l||aa)With anadded sugar content exceeding 30% byweight25
+(L) ||bb)Other 25 — -|| II.Other : I|| a)Ofavalue exceeding 30UAper100kgnetweight :Il
1.Orange juice 21 (a)
(a)SeeAnnex .
(b)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

NoL304/92 Official Journal oftheEuropean Communities 24.11.75
llRate ofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
°/»
1 2 3 4
20.07
(continued )B.II.a)2.Grapefruit juice
3.Lemon juice andother citrus fruit juices :
aa)Containing added sugar
bb)Other21
21
21(a)
18
+ads
19ll4.Pineapple juice : I
aa)Containing added sugar
bb)Other22
2219
+ads
20
5.Tomato juice :
aa)Containing added sugar
bb)Other21
2120
+ads
21
6.Other fruit andvegetable juices :
aa)Containing added sugar
bb)Other24
2421
+ads
22
7.Mixtures :
aa)Ofcitrus fruit juices andpineapple juice :
11.Containing added sugar
22.Other22
2219
+ads
20
bb)Other :
11.Containing added sugar
22.Other24
2421
+ads
22\\ b)Ofavalue of30UAorlessper100kgnetweight :
1.Orange juice :
aa)With anadded sugar content exceeding 30% byweight
bb)Other21
+(L)
2119
+ads
(a)
2.Grapefruit juice :
aa)With anadded sugar content exceeding 30% byweight
bb)Other21
+(L)
2115
+ads
(a)
3.Lemon juice :
aa)With anadded sugar content exceeding 30% byweight
bb)With anadded sugar content of30% orlessbyweight
cc)Not containing added sugar21
+(L)
21
2118
+(ads)
18
+(ads )
19
(a)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/93
IIRate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
20.07
(continued )B.II.b)4.Other citrus fruit juices :
aa)With anadded sugar content exceeding 30% byweight 21
+(L)18
+ads
bb)With anadded sugar content of30% orlessbyweight21 18
+ads
cc)Not containing added sugar 21 19
5.Pineapple juice : I
aa)With anadded sugar content exceeding 30% byweight22
+(L)19
+ads
bb)With anadded sugar content of30% orlessbyweight22 19
+ads
cc)Not containing added sugar22 20li 6.Tomato juice :
aa)With anadded sugar content exceeding 30% byweight21
+ (L)20
+ads
bb)With anadded sugar content of30% orlessbyweight21 20
+ads
cc)Not containing added sugar21 21
7.Other fruit andvegetable juices : I
aa)With anadded sugar content exceeding 30% byweight24
+(L)21
+ads
bb)With anadded sugar content of30% orlessbyweight24 21
+ads
cc)Not containing added sugar24 22
8.Mixtures :
aa)Ofcitrus fruit juices andpineapple juice :
11.With anadded sugar content exceeding 30% by
weight22
+(L)19
+ads
22.With anadded sugar content of30% orless by
weight22 19
+ads
33.Not containing added sugar22 20Il bb)Other : l
11.With anadded sugar content exceeding 30% by
24
+(L)21
+ads
22.With anadded sugar content of30% orless by
24 21
+ads
33.Not containing added sugar 24 22

NoL304/94 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1.This Chapter does notcover :
(a)Mixed vegetables ofheading No07.04 ;
(b)Roasted coffee substitutes containing coffee inanyproportion (heading No09.01 );
(c)Spices andother products ofheadings Nos 09.04 to09.10 ;or
(d)Yeast putupasamedicament andother products ofheading No30.03 .
2.Extracts ofthesubstitutes referred toinNote 1(b)above aretobeclassified inheading No21.02 .
3.Forthepurposes ofheading No21.05 ,theexpression "homogenised composite food preparations "means prep­
arations ofakind used asinfant food orfordietetic purposes ,consisting ofafinely homogenised mixture of
twoormore basic ingredients such asmeat (including meat offal ),fish,vegetables andfruit .Fortheapplication
ofthisdefinition ,noaccount istobetaken ofsmall quantities ofanyingredients which may beadded tothemixture
forseasoning ,preservation orother purposes .Such preparations may contain asmall quantity ofvisible pieces
ofingredients other than meat ,meat offal orfish .
Additional Note
Forthepurposes ofsubheading 21.07 E,theterm "cheese fondues "shall betakentomeanpreparationscontainingl2 %
ormore butlessthan 18% ofmilkfats and made from melted cheese (Emmentaler and Gruyere exclusively )
with theaddition ofwhite wine ,kirsch ,starch andspices andputupinimmediate packings ofanetcapacity of
1kgorless.
Entry under theaforementioned subheading isfurthermore subject totheproduction ofacertificate issued inthe
conditions laid down bythecompetent authorities oftheEuropean Communities .
II Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
°/o
1 2 3 4
21.01 Roasted chicory and other roasted coffee substitutes ;extracts ,essences
and concentrates thereof :
A.Roasted chicory andother roasted coffee substitutes :Il I.Roasted chicory 18 —
II.Other 16-9
+vc8
+vc
B.Extracts ,essences and concentrates oftheproducts described under
subheading A:II I.Ofroasted chicory 22 __
II.Other 16-9 (a)
+vc—
(a)Duty suspended to14% foranindefinite period .

24.11.75 Official Journal oftheEuropean Communities NoL304/95l Rate ofDuty
Heading
number Descriptionautonomous
°/a
orLevy
(L)conventional '
•/«
1 2 3 4
21.02 Extracts ,essences orconcentrates ,ofcoffee ,teaormaté ;preparations
with abasis ofthose extracts ,essences orconcentrates :\\A.Extracts ,essences orconcentrates ofcoffee ;preparations with abasis
ofthose extracts ,essences orconcentrates 30 18
B.Extracts ,essences orconcentrates ofteaormate ;preparations with a
basis ofthose extracts ,essences orconcentrates 30 12
21.03 Mustard flour andprepared mustard :
A.Mustard flour ,inimmediate packings ofanetcapacity :
I.Of 1kgorless 10 8I II.Ofmore than 1kg 5 4IB.Prepared mustard 17 16
21.04 Sauces ;mixed condiments andmixed seasonings :lIl A.Mango chutney ,liquid 20 Free
B.Other 20 18
21.05 Soups and broths ,inliquid ,solid orpowder form ;homogenised com­
posite food preparations : l A.Soups and broths ,inliquid ,solid orpowder form 22 18
B.Homogenised composite food preparations 24 22
21.06 Natural yeasts (active orinactive );prepared baking powders :
A.Active natural yeasts :
I.Culture yeast23 17Il II.Bakers 'yeast : l\
a)Dried22-1
+vc15
+vcIb)Other22-1
+vc15
+vc
III.Other 31 23
B.Inactive natural yeasts :II.Intablet ,cube orsimilar form ,orinimmediate packings ofanet
capacity of1kgorless 17 13
II.Other 10 8
C.Prepared baking powders 19 9-5
i

NoL304/96 Official Journal oftheEuropean Communities 24.11.75
Il Rate ofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
»/«
1 2 3 4
21.07 Food preparations notelsewhere specified orincluded :
A.Cereals ingrain orearform ,pre-cooked orotherwise prepared :
I.Maize 20-8
+vc13
+vcliII.Rice 20-8
+vc13
+vc||III.Other 20-8
+vc13
+vc
B.Ravioli ,macaroni ,spaghetti andsimilar products ,notstuffed ,cooked ;
theforegoing preparations ,stuffed ,whether ornotcooked :I
I.Not stuffed ,cooked 20-8
+vc13
+vc
II.Stuffed :»\
a)Cooked 20-8
+vc13
+vc
b)Other 20-8
+vc13
+vc|| C.Ice-cream (notincluding ice-cream powder )andother ices :l\
I.Containing nomilkfats orcontaining lessthan 3°/obyweight of
such fats20-8
+vc13
+vc
II.Containing byweight ofmilkfats : l\
a)3°/oormore butlessthan 7%20-8
+vc13
+vc
b)7°/oormore20-8
+vc13
+vc
D.Prepared yoghourt ;prepared milk ,inpowder form ,foruseasinfants '
food orfordietetic orculinary purposes : I
I.Prepared yoghourt : lII a)Inpowder form ,containing byweight ofmilkfats :lI
1.Less than l-5% > 20-8
+vc13
+vc
2.1-5% ormore 20-8
+vc13
+vcIl b)Other ,containing byweight ofmilkfats :lII||1.Less than 1-5°/o 20-8
+vc13
+vc
2.l-5% >ormore but less than 4% 20-8
+vc13
+vc||3.4% ormore 20-8
+vc13
+vc
II.Other ,containing byweight ofmilkfats : l
a)Less than l-5°/oandcontaining byweight ofmilk proteins (nitro­
gencontent x6-38 ): I\1.Less than 40°/o 20-8
+vc13
+vc
2.40°/oormore but less than 55°/o20-8
+vc13
+vc

24.11.75 Official Journal oftheEuropean Communities NoL304/97
|| Rate ofDuty
Heading
numberDescriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued )D.II.a)3.55% ormore butlessthan 70%
4.70% ormore
b)1-5% ormore
E.Cheese fondues20-8
+vc
20-8
+vc
20-8
+vc
20-8
+vc
with amax.
of35UA
per100kg
net13
+VC
13
+vc
13
+vc
13
+vc
F.Other :
I.Containing nomilkfats orcontaining lessthan 1-5% byweight of
such fats :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nostarch orlessthan 5%byweight ofstarch .. 25 20
2.Containing byweight ofstarch :
aa)5%ormore butlessthan 32%
bb)32% ormore butlessthan 45%
cc)45% ormore20-8
+vc
20-8
+vc
20-8
+vc13
+vc
13
+vc
13
+vc
b)Containing 5%ormore butlessthen 15% byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight
ofstarch 20-8
+vc13
+vc
2.Containing byweight ofstarch :
aa)5%ormore butlessthat 32%
bb)32% ormore but lessthan 45%
cc)45% ormore20-8
+vc
20-8
+vc
20-8
+vc13
+vc
13
+vc
13
+vc
c)Containing 15% ormore butlessthan 30% byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight
ofstarch 20-8
+vc13
+vc
2.Containing byweight ofstarch :
aa)5%ormore butlessthan 32%
bb)32% ormore butlessthan 45%
cc)45% ormore20-8
+vc
20-8
+vc
20-8
+vc13
+vc
13
+vc
13
-fvc

NoL304/98 Official Journal oftheEuropean Communities 24.11.75
\\Rate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
1 2 3 4
21.07
(continued )F. I.d)Containing 30% ormore butlessthan 50°/obyweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5°/obyweight
ofstarch 20-8
+vc13
+vc
2.Containing byweight ofstarch :liaa)5%ormore butlessthan 32%20-8
+vc13
+vc
bb)32% ormore20-8
+vc13
+vc
e)Containing 50% ormore butlessthan 85% byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Other
f)Containing 85% ormore byweight ofsucrose (including invert
sugar expressed assucrose )
II.Containing 1-5%ormore butlessthan 6%byweight ofmilkfats :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):20-8
+vc
20-8
+vc13
+vc
13
+vc
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Containing byweight ofstarch : I\\ \aa)5%ormore butlessthan 32%20-8
+vc13
+VC
bb)32% ormore but lessthan 45% 20-8
+vc13
+vc
cc)45°%ormore
b)Containing 5%ormore butlessthan 15% byweight ofsucrose
(including invert sugar expressed assucrose ):20-8
+vc13
+vc
1.Containing nostarch orcontaining lessthan 5%byweight
ofstarch
2.Containing byweight ofstarch :20-8
+vc13
+vc
aa)5%ormore butlessthan 32% 20-8
+vc13
+vc
bb)32% ormore 20-8
+vc13
+vc\c)Containing 15% ormore butlessthan 30% byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight
ofstarch 20-8
+vc13
+vc I 2.Containing byweight ofstarch : Il
aa)5%ormore butlessthan 32% 20-8
+vc13
+vc\bb)32% ormore 20-8
+vc13
+vc

24.11.75 Official Journal oftheEuropean Communities NoL304/99I Rate ofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
°/o
1 2 3 4
21.07
(continued )F.II.d)Containing 30% ormore butlessthan 50% byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
e)Containing 50°/oormore byweight ofsucrose (including invert
sugar expressed assucrose )20-8
+vc13
+vc| III.Containing 6%ormore butlessthan 12% byweight ofmilkfats :||
a)Containing nosucrose orcontaining less than 5% byweight
ofsucrose (including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vcIl 2.Containing byweight ofstarch : I|| |aa)5%ormore butlessthan 32%20-8
+vc13
+vc
bb)32% ormore20-8
+vc13
+vc
b)Containing 5%ormore butlessthan 15% byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
c)Containing 15% ormore butlessthan 30% byweight ofsucrose
(including invert sugar expressed assucrose ):\
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
d)Containing 30% ormore butlessthan 50% byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Other20-8
+vc13
+vc
e)Containing 50% ormore byweight ofsucrose (including invert
sugar expressed assucrose )20-8
+vc13
+vc

NoL304/100 Official Journal oftheEuropean Communities 24.11.75\I Rate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued )F.IV.Containing 12% ormore butlessthan 18% byweight ofmilkfats :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight
ofstarch 20-8
+vc13
+VC
2.Other 20-8
+vc13
+VC
\b)Containing 5%ormore butlessthan 15% byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
c)Containing 15% ormore byweight ofsucrose (including invert
sugar expressed assucrose ) 20-8
+vc13
+vc
V.Containing 18°/oormore butlessthan 26% byweight ofmilkfats :I
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):I
1.Containing nostarch orcontaining lessthan 5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
b)Containing 5%ormore byweight ofsucrose (including invert
sugar expressed assucrose ) 20-8
+vc13
+vc
VI.Containing 26% ormore butlessthan 45% byweight ofmilkfats :I
a)Containing nosucrose orcontaining less than 5% byweight
ofsucrose (including invert sugar expressed assucrose ):I
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
b)Containing 5%ormore butlessthan 25% byweight ofsucrose
(including invert sugar expressed assucrose ):I
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
c)Containing 25% ormore byweight ofsucrose (including invert
sugar expressed assucrose )20-8
+vc13
+vc

24.11.75 Official Journal oftheEuropean Communities NoL304/101
Il Rate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued )F.VII.Containing 450/oormore butlessthan 65% byweight ofmilkfats :
a)Containing nosucrose orcontaining lessthan 5% byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5% byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
b)Containing 5°/oormore byweight ofsucrose (including invert
sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5°/obyweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc|| VIII .Containing 65°/oormore butlessthan 85% byweight ofmilkfats :||Il
a)Containing nosucrose orcontaining lessthan 5°/obyweight of
sucrose (including invert sugar expressed assucrose ) 20-8
+vc13
'+vc
b)Other 20-8
+vc13
+vc
IX.Containing 85°/»ormore byweight ofmilkfats 20-8
+vc13
+vc

NoL304/102 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 22
BEVERAGES ,SPIRITS AND VINEGAR
Notes
1.This Chapter does notcover :
(a)Seawater (heading No25.01 );
(b)Distilled andconductivity water andwater ofsimilar purity (heading No28.58 );
(c)Acetic acid ofaconcentration exceeding 10% byweight ofacetic acid (heading No29.14 );,
(d)Medicaments ofheading No30.03 ;or
(e)Perfumery ortoilet preparations (Chapter 33).
2.Forthepurposes ofheadings Nos 22.08 and22.09 ,thealcoholic strength istobetaken tobethat shown on
test byGay Lussac 'shydrometer atatemperature of15°C.
Additional Notes
1.Forthepurposes ofheadings Nos 22.04 ,22.05 and 22.06 andsubheading 22.07 A:
\a)"actual alcoholic strength "means thenumber ofvolumes ofalcohol contained in100volumes oftheproduct ;
(b)"potential alcoholic strength "means thenumber ofvolumes ofalcohol capable ofbeing produced bytotal
fermentation ofthesugars contained in100volumes oftheproduct ; '
(c)"total alcoholic strength "means thesum oftheactual andpotential alcoholic strengths ;
(d)"degree ofalcohol "means theactual alcoholic strength .
Determination ofthealcoholic strength must becarried outat20°C.
2.Forthepurposes ofheading No22.04 ,"grape must infermentation "means grape must having anactual alcoholic
strength oflessthan three fifths ofthetotal alcoholic strength .
3.Forthepurposes ofheading No22.05 :
A."Sparkling wine"(subheading 22.05 A)means aproduct having anactual alcoholic strength ofnotless
than 8-5° ,obtained :
—either byfirst orsecond alcoholic fermentation offresh grapes ,grape must orwine ,and releasing ,
when thecontainer isopened ,carbon dioxide derived exclusively from thefermentation ,
—orfrom wine and releasing ,when thecontainer isopened ,carbon dioxide derived wholly orpartly
from theaddition ofthisgas,
andhaving ,when kept atatemperature of20°Cinclosed containers ,anexcess pressure ofnot less
than 3atmospheres .
B."Total dryextract "means thecontent ingrammes perlitreofallthesubstances inaproduct which ,under
given physical conditions ,donotvolatilise .
The total dryextract must bedetermined with thedensimeter at20°C.

NoL304/103 24.11.75 Official Journal oftheEuropean Communities
C.(a)The presence intheproducts falling within subheading 22.05 Cofthequantities oftotal dryextract
perlitreindicated inI,II,IIIandIVbelow does notaffect their classification :
I.Products ofanalcoholic strength ofnotmore than 13°:90gorlessoftotal dryextract perlitre;
II.Products ofanalcoholic strength ofmore than 13°butnotmore than 15°:130gorlessoftotal
dryextract perlitre;
III.Products ofanalcoholic strength ofmore than 15°butnotmore than 18°:130gorlessoftotal
dryextract perlitre;
IV.Products ofanalcoholic strength ofmore than 18°butnotmore than 22°:330gorlessoftotal
dryextract perlitre .
Products with atotal dryextract exceeding themaximum quantity shown above ineach category are
tobeclassified inthenext following category ,except that ifthetotal dryextract exceeds 330gper
litre theproducts aretobeclassified insubheading 22.05 CV.
(b)Theabove rules donotapply toproducts falling within subheadings 22.05 CIIIa)1,b)1,b)2and
22.05 CIV a)1,b)1and b)2.
4.Subheading 22.05 Cshall betaken toinclude :
(a)Alcohol-muted fresh grape must ,that istosayaproduct :
—having anactual alcoholic strength ofnotlessthan 12°butlessthan 15°,and
—obtained bytheaddition tounfermented grape must having anatural alcoholic strength ofnotless
than 8-5°ofaproduct derived from thedistillation ofwine ;
(b)Wine fortified fordistillation ,that istosayaproduct :
—having anactual alcoholic strength ofnotlessthan 18°butnotmore than 24°,
—obtained exclusively bytheaddition towine containing noresidual sugar ofanunrectified product
derived from thedistillation ofwine andhaving amaximum actual alcoholic strength of86°,and
—having amaximum volatile acidity of2-40 g/l,expressed asacetic acid;
(c)Liqueur wine ,that istosayaproduct :
—having atotal alcoholic strength ofnotlessthan 17-5° andanactual alcoholic strength ofnotlessthan
15°butnotmore than 22°,and
—obtained from grape must orwine ,which must come from vine varieties approved inthethird coun­
tryoforigin fortheproduction ofliqueur wine andhave aminimum natural alcoholic strength of12°:
—byfreezing ,or *
—bytheaddition during orafter fermentation
(i)ofaproduct derived from thedistillation ofwine ,or
(»)ofconcentrated grape must or,inthecase ofcertain quality liqueur wines appearing ona
listtobeadopted ofwines forwhich such practice istraditional ,ofgrape must concen­
trated bydirect heat,which ,apart from this operation ,corresponds tothedefinition of
concentrated grape must ,or
(iii)ofamixture ofthese products .
However ,certain quality liqueur wines appearing onalisttobeadopted may beobtained from
unfermented fresh grape must which does notneed tohave aminimum natural alcoholic strength
of12° .
5.Forthepurposes ofsubheading 22.07 A,theexpression "piquette "means theproduct obtained bythefer­
mentation ofuntreated grape marc macerated inwater orbytheextraction offermented grape marc with water .
6.Forthepurposes ofsubheading 22.07 BI,thefollowing areregarded as"sparkling ":
—fermented beverages inbottles with "mushroom "stoppers held inplace bytiesorfastenings ;
—fermented beverages otherwise putup,with anexcess pressure ofnotlessthan 1-5atmospheres ,measured
atatemperature of20°C.
7.Forthepurposes ofsubheading 22.10 A,theexpression "wine vinegar "means vinegar obtained exclusively by
acetous fermentation ofwine andhaving atotal acidity ofnotlessthan 60g/l,expressed asacetic acid .

NoL304/104 Official Journal oftheEuropean Communities 24.11.75
\\\Rate ofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
%
1 2 3 4
22.01 Waters ,including spawaters andaerated waters ;iceandsnow :
A.Spawaters ,natural orartificial ;aerated waters
B.Other8
Free4
Free
22.02
22.03Lemonade ,flavoured spawaters and flavoured aerated waters ,and other
non-alcoholic beverages ,notincluding fruit and vegetable juices falling
within heading No20.07 :
A.Not containing milk ormilkfats
B.Other ,containing byweight ofmilkfats :
I.Less than 0-2°/»
II.0-2% ormore but lessthan 2%
III.2°/oormore
Beer made from malt20
12-7
+vc
12-7
+vc
12-7
+vc
3015
8
+vc
8
+vc
8
+vc
24
22.04 Grape must ,infermentation orwith fermentation arrested otherwise than
bytheaddition ofalcohol 40 (a)—
22.05 Wine offresh grapes ;grape must with fermentation arrested bythead­
dition ofalcohol :
A.Sparkling wine
B.Wine inbottles with "mushroom "stoppers held inplace bytiesor
fastenings ,andwine otherwise putupwith anexcess pressure ofnot
less than 1atmosphere but less than 3atmospheres ,measured ata
temperature of20° C
C.Other :
I.Ofanactual alcoholic strength not exceeding 13°,incontainers
holding :
a)2litres orless
b)More than 2litres
II.Ofanactual alcoholic strength exceeding 13°butnot exceeding
15°,incontainers holding :
a)2litres orless
b)More than 2litres
III.Ofanactual alcoholic strength exceeding 15°butnotexceeding
18°,incontainers holding :
a)2litres orless :
1.Port ,Madeira ,sherry ,Tokay (Aszu and Szamorodni )and
Setubal muscatel (b)
2.Other40UA
perhi(a)
40UA
perhi(a)
12UA
perhi(a)
9UA
perhi(a)
14UA
perhi(a)
11UA
perhi(a)
15UA
perhi
17UA
perhi(a)9UA
perhi
11UA
perhi
13-5 UA
perhi
(a)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .
(b)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/105
\\Rate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
22.05 C.III.b)More than 2litres :
(continued )1.Port ,Madeira ,sherry and Setubal muscatel(a ) 12UA
perhi11UA
perhi||2.Tokay (Aszu and Szamorodni )(a) 12UA
perhi—
3.Other 14UA
perhi(b)—
IV.Ofanactual alcoholic strength exceeding 18°butnotexceeding
22°,incontainers holding :Il a)2litres orless :
1.Port ,Madeira ,sherry ,Tokay (Aszu and Szamorodni )and
Setubal muscatel (a) 16UA
perhi14-5 UA
perhiIl2.Other 19UA
perhi(b)19UA
perhiIl b)More than 2litres : II\
1.Port ,Madeira ,sherry and Setubal muscatel (a) 13UA
perhi12UA
perhi||2.Tokay (Aszu and Szamorodni ) 13UA
perhi—
3.Other 19UA
per hi(b)19UA
perhili V.Ofanactual alcoholic strength exceeding 22°,incontainers holding :I
a)2litres orless 1-60 UA
perhi
andper
degree
+10UA
perhi(b)
b)More than 2litres 1-60 UA
perhi
and
perdegree (b)
22.06 Vermouths ,and other wines offresh grapes flavoured with aromatic
extracts :Il A.Ofanactual alcoholic strength of18°orless,incontainers holding :\II.2litres orless 17UA
perhi—III.More than 2litres 14UA
perhi—\B.Ofanactual alcoholic strength exceeding 18°butnotexceeding 22°,in
containers holding :
I.2litres orless19UA
perhi
II.More than 2litres 16UA
perhi
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

NoL304/106 Official Journal oftheEuropean Communities 24.11.75
\\Rate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
1 2 3 4
22.06
(continued )C.Ofanactual alcoholic strength exceeding 22°,incontainers holding :
I.2litres orless 1-60 UA
perhiand
perdegree
+10UA
perhi—
II.More than 2litres 1-60 UA
perhiand
perdegree
22.07 Other fermented beverages (forexample ,cider ,perry andmead ):II
A.Piquette 1-60 UA
perhiand
perdegree
with amin.
of9UA
perhi(a)\\ B.Other :
I.Sparkling30UA
perhi—
II.Still,incontainers holding : II
a)2litres orless •12UA
perhi—
b)More than 2litres9UA
perhi
22.08 Ethyl alcohol orneutral spirits ,undenatured ,ofastrength of80° or
higher ;denatured spirits (including ethyl alcohol and neutral spirits )of
anystrength : \
A.Denatured spirits (including ethyl alcohol and neutral spirits )ofany
strength16UA
perhi—
B.Ethyl alcohol orneutral spirits ,undenatured ,ofastrength of80°or
higher30UA
perhi—
22.09 Spirits (other than those ofheading No22.08 );liqueurs and other spiri­
tuous beverages ;compound alcoholic preparations (known as"concentrated
extracts ")forthemanufacture ofbeverages :
A.Spirits (other than those ofheading No22.08 )incontainers holding :
I.2litres orless 1-60 UA
perhiand
perdegree
+10UA
perhi(b)
(a)Incerainconditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .
(b)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/107
Rate ofDuty
Headingnumber Descriptionautonomous
•/.
orLevy
(L)conventional
»/o
1 2 3 4
22.09
(continued )A.II.More than 2litres
B.Compound alcoholic preparations (known as"concentrated extracts ")
forthemanufacture ofbeverages :1-60 UA
perhiand
perdegree(a)
I.Aromatic bitters ofanalcoholic strength of44°to49°containing
from 1-5% to6% byweight ofgentian ,spices and various
ingredients and from 4% to10% ofsugar ,incontainers ofa
capacity of0-5litre orless 30
with amin.
of1-60 UA
perhiand
perdegreeFree
II.Other 30
with amin.
of1-60 UA
perhiand
perdegree27
with amin.
of1-60 UA
perhiand
perdegree
C.Spirituous beverages : IIl I.Rum ,arrack andtafia ,incontainers holding : \
a)2litres orless 1-10 UA
perhiand
perdegree
+10UA
perhi1UA
perhiand
perdegree
+5UA
perhi
b)More than 2litres 1-10 UA
perhiand
perdegree1UA
perhiand
perdegree
II.Gin,incontainers holding :
a)2litres orless 1-20 UA
perhiand
perdegree
+10UA
perhi1UA
perhiand
perdegree
+5UA
perhi
b)More than 2litres 1-20 UA
perhiand
perdegree1UA
perhiand
perdegreeII III.Whisky : lIl a)Bourbon whiskey ,incontainers holding (b):\
1.2litres orless 1-20 UA
perhiand
perdegree
+10UA
perhi0-70 UA
perhiand
perdegree+5UA
perhi
(a)SeeAnnex .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/108 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
1 2 3 4
22.09
(continued )C.III.a)2.More than 2litres
b)Other ,incontainers holding :1-20 UA
perhiand
perdegree0-70 UA
perhiand
perdegree
1.2litres orless 1-20 UA
perhiand
perdegree
+10UA
perhi0-80 UA
perhiand
perdegree
+5UA
perhi
2.More than 2litres 1-20 UA
perhiand
perdegree0-80 UA
perhiand
perdegree
IV.Vodka with anethyl alcohol content of45-2° orless and plum ,
pear orcherry brandy ,incontainers holding :
a)2litres orless 1-60 UA
perhiand
perdegree
+10UA
perhi1-30 UA
perhiand
perdegree
+5UA
perhi
b)More than 2litres 1-60 UA
perhiand
perdegree1-30 UA
perhiand
perdegree
V.Other ,incontainers holding : li
a)2litres orless , 1-60 UA
perhiand
perdegree
+10UA
perhi(a)
b)More than 2litres 1-60 UA
perhiand
perdegree(a)
22.10 Vinegar andsubstitutes forvinegar :
A.Wine vinegar ,incontainers holding :
I.2litres orless 8UA
perhi(b)—
II.More than 2litres
B.Other ,incontainers holding :
I.2litres orless
II.More than 2litres6UA
perhi(b)
8UA
perhi
6UA
perhi
(a)SeeAnnex .
(b)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

24.11.75 Official Journal oftheEuropean Communities NoL304/109
CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ;PREPARED ANIMAL FODDER
Additional Notes
1.Forthepurposes ofsubheadings 23.05 Aand 23.06 A1,thefollowing expressions shall have themeanings
hereby assigned tothem :
—"total alcohol content ":thesum oftheactual and potential alcohol contents ;
—"actual alcohol content ":thenumber oflitres ofalcohol contained in100kgoftheproduct ;
—"potential alcohol content ":thenumber oflitres ofalcohol capable ofbeing produced bytotal fermentation
ofthesugars contained in100kgoftheproduct .
2.Forthepurposes ofsubheading 23.07 B,theexpression "milk products "means theproducts falling within
headings Nos 04.01 ,04.02 ,04.03 and 04.04 and within subheadings 17.02 Aand 17.05 A.Il Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
°/o
1 2 3 4
23.01 Flours and meals ,ofmeat ,offals ,fish,crustaceans ormolluscs ,unfit for
human consumption ;greaves :|| A.Flours and meals ofmeat and offals ;greaves 4 Free
B.Flours andmeals offish,crustaceans ormolluscs 5 2
23.02 Bran ,sharps andother residues derived from thesifting ,milling orwork­
ingofcereals orofleguminous vegetables :
A.Ofcereals :
I.Ofmaize orrice :Il a)With astarch content notexceeding ^35% byweight 21 (L)—|| b)Other : l
1.With astarch content exceeding 35% but not exceeding
45% byweight ,and having undergone adenaturing pro­
cess (a) 21(L)
2.Other 21(L)—
II.Ofother cereals : I
a)Ofwhich thestarch content does notexceed 28% byweight ,
and ofwhich the percentage which passes through asieve
with anaperture of0-2mm does notexceed 10% byweight or
ofwhich thesieved product hasanashcontent ,calculated on
thedryproduct ,of1-5% ormore byweight 21(L)
b)Other 21 (L)—
B.Ofleguminous vegetables 8
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

No L304/110 Official Journal oftheEuropean Com munities 24.11.75
l.liRate ofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
°/o
1 2 3 4
23.03 Beet-pulp ,bagasse and other waste ofsugar manufacture ;brewing and
distilling dregs and waste ;residues ofstarch manufacture and similar
residues :
A.Residues from themanufacture ofstarch from maize (excluding con­
centrated steeping liquors ),ofaprotein content ,calculated onthedry
product :II I.Exceeding 40% byweight 27(L)—
II.Not exceeding 40°/»byweight Free FreeIIB.Other : l\
I.Beet-pulp ,bagasse andother waste ofsugar manufacture Free Free
II.Other Free Free
23.04 Oil-cake and other residues (except dregs )resulting from theextraction
ofvegetable oils:Il A.Oil-cake andother residues resulting from theextraction ofolive oil Free (L)—
B.Other Free Free
23.05 Wine lees;argol :
A.Wine lees :
I.Having atotal alcohol content notexceeding 10litres ofpure alcohol
per100kgand adrymatter content notlessthan 25% byweight Free (a)
II.Other 1-60 UA
perlitre
oftotal
alcohol (a)
B.Argol Free (a)—
23.06 Products ofvegetable origin ofakind used foranimal food ,notelsewhere
specified orincluded :
A.Acorns ,horse chestnuts andpomace ormarc offruit :
I.Grape marc :
a)Having atotal alcohol content notexceeding 5-50 litres ofpure
alcohol per100kgand adrymatter content notlessthan 40%
byweight Free (a) Free
b)Other 1-60 UA
perlitre
oftotal
alcohol (a)
II.Other Free Free
B.Other 4 2
(a)Incertain conditions acountervailing tax isprovided forinrespect ofcertain products inaddition tothecustoms duty .

24.11.75 Official Journal oftheEuropean Communities NoL304/111
\\Rate ofDuty
Heading
number Descriptionautonomous
»/«
orLevy
(L)conventional
%>
1 2 3 4
23.07 Sweetened forage ;other preparations ofakind used inanimal feeding :IIlA.Fish ormarine mammal solubles 9 6
B.Other ,containing starch ,glucose orglucose syrup falling within
subheadings 17.02 Band17.05 B,ormilk products :Ill I.Containing starch orglucose orglucose syrup :I
a)Containing nostarch orcontaining 10% orlessbyweight of
starch : I
1.Containing nomilk products orcontaining lessthan 10%
byweight ofsuch products 15(L)—
2.Containing notlessthan 10% butlessthan 50% byweight
ofmilk products 15(L)—
3.Containing notlessthan 50% butlessthan 75% byweight
ofmilk produtcs „15(L)—I.I*4.Containing notlessthan 75% byweight ofmilk products .. 15(L)—
b)Containing more than 10% butnotmore than 30% byweight
ofstarch : I
1.Containing nomilk products orcontaining lessthan 10%
byweight ofsuch products 15(L)—
2.Containing notlessthan 10% butlessthan 50% byweight
ofmilk products 15(L)—ll 3.Containing not lessthan 50% byweight ofmilk products 15(L)—II c)Containing more than 30% byweight ofstarch :lI
1.Containing nomilk products orcontaining lessthan 10%
byweight ofsuch products 15(L)'
2.Containing notlessthan 10% butlessthan 50% byweight
ofmilk products 15(L)—II 3.Containing notlessthan 50% byweight ofmilk products .. 15(L)—\II.Containing nostarch ,glucose orglucose syrup ,butcontaining milk
products 15(L)—
C.Other 15 —

NoL304/112 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 24
TOBACCO
\\Rate ofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
24.01 Unmanufactured tobacco ;tobacco refuse :
A.Tobacco ofavalue ,perpackage ,notlessthan 280UAper100kgnet
weight : I
I.Flue cured Virginia type and light aircured Burley type (including
Burley hybrids )(a)15
with amax.
of70UA
per100kg
net14
with amax.
of45UA
per 100kg
net
II.Other 15
with amax.
of70UA
per 100kg
net15
with amax.
of70UA
per 100kg
net
B.Other 30
with amin.
of29UA
and amax.
of42UA
per100kg
net23
with amin.
of28UA
and amax.
of33UA
per100kg
net
24.02 Manufactured tobacco ;tobacco extracts and essences :
A.Cigarettes 180 90II B.Cigars 80 52
C.Smoking tobacco 180 117II D.Chewing tobacco andsnuff 100 65
E.Other ,including agglomerated tobacco ,intheform ofsheets orstrip .. 40 26
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

Official Journal oftheEuropean Communities NoL304/113 24.11.75
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT ;SULPHUR ;EARTHS AND STONE ;PLASTERING MATERIALS ,LIME AND CEMENT
Notes
1.Except where thecontext otherwise requires ,theheadings ofthisChapter aretobetaken toapply only to
goods which areinthecrude state ,orwhich have been washed (even with chemical substances eliminating the
impurities without changing thestructure oftheproduct ),crushed ,ground ,powdered ,levigated ,sifted ,screened ,
concentrated byflotation ,magnetic separation orother mechanical orphysical processes (notincluding
crystallisation )butnotcalcined orsubjected toanyfurther process other than aprocess specially mentioned
inanyheading inrespect ofthegoods described therein .
2.This Chapter does notcover :
(a)Sublimed sulphur ,precipitated sulphur orcolloidal sulphur (heading No28.02 );
(b)Ferrous earth colours containing 70% ormore byweight ofcombined iron evaluated asFe2Oa(heading
No28.23 );
(c)Medicaments andother products ofChapter 30;
(d)Perfumery ,cosmetics ortoilet preparations ofheading No33.06 ;
(e)Road and paving setts ,curbs and flagstones (heading No68.01 ),mosaic cubes (heading No68.02 )and
roofing ,facing and damp course slates (heading No68.03 );
(f)Precious orsemi-precious stones (heading No71.02 );
(g)Cultured sodium chloride crystals (other than optical elements )weighing notlessthan 2-5geach ,ofheading
No38.19 ;optical elements ofsodium chloride (heading No90.01 );or
(h)Writing ordrawing chalks ,tailors 'orbilliards chalks (heading No98.05 ).\Rate ofDuty
Heading
number Description autonomous
•/.conventional
%
1 2 3 4
25.01 Common salt (including rock salt,seasaltand table salt);pure sodium
chloride ;saltliquors ;seawater :
A.Common salt (including rock salt,seasalt and table salt)and pure
sodium chloride ,whether ornotinaqueous solution :
I.For chemical transformation (separation ofNafrom Cl)forthe
manufacture ofother products (a) 1UA
per
1000kg
net
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/114 Official Journal oftheEuropean Communities 24.11.75
\\Rate ofDuty
Heading
number Description autonomous conventional
•/.
1 2 3 4
25.01
(continued )A. II.Other :
a)Denatured orforindustrial uses (including refining )other than
thepreservation orpreparation offoodstuffs forhuman con­
sumption (a)5UA
per
1000kg
net2-5 UA
per
1000kg
net
b)Other 16UA
per
1000kg
net8UA
per
1000kg
net||B.Saltliquors ;seawater Free Free
25.02 Unroasted iron pyrites Free Free
25.03 Sulphur ofallkinds ,other than sublimed sulphur ,precipitated sulphur
andcolloidal sulphur : IlII A.Crude Free FreeIB.Other 10 4
25.04 Natural graphite Free Free
25.05 Natural sands ofallkinds ,whether ornotcoloured ,other than metal­
bearing sands falling within heading No26.01 Free Free
25.06 Quartz (other than natural sands );quartzite ,including quartzite not
further worked than roughly split,roughly squared orsquared bysawing1 Free
25.07 Clay (forexample ,kaolin and bentonite ),andalusite ,kyanite and silli­
manite ,whether ornotcalcined ,butnotincluding expanded clays falling
within heading No68.07 ;mullite ;chamotte anddinas earths Free Free
25.08 Chalk Free Free
25.09 Earth colours ,whether ornotcalcined ormixed together ;natural mica­
ceous iron oxides :
A.Earth colours :
I.Not calcined ormixed 2 1l.\ II.Other - 9 3-5
B.Natural micaceous iron oxides 3 2
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/115
IIIl Rate ofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
25.10 Natural calcium phosphates ,natural aluminium calcium phosphates ,
apatite andphosphatic chalk Free Free
25.11 Natural barium sulphate (barytes );natural barium carbonate (witherite ),
whether ornotcalcined ,other than barium oxide :II A.Barium sulphate Free FreeIB.Barium carbonate ,whether ornotcalcined 3 1
25.12 Siliceous fossil meals andsimilar siliceous earths (forexample ,kieselguhr ,
tripolite ordiatomite ),whether ornotcalcined ,ofanapparent specific
gravity of1orless Free 0-5
25.13 Pumice stone ;emery ;natural corundum ,natural garnet andother natural
abrasives ,whether ornotheat-treated :\II A.Crude orinirregularly-shaped pieces Free FreeIB.Other 3 1
25.14 Slate ,including slate notfurther worked than roughly split,roughly squared
orsquared bysawing Free Free
25.15 Marble ,travertine ,ecaussine and other calcareous monumental and
building stone ofanapparent specific gravity of2-5ormore andalabaster ,
including such stone not further worked than roughly split ,roughly
squared orsquared bysawing :
A.Crude ;roughly split orroughly squared ;notfurther worked than
squared bysawing orsplitting ,ofathickness exceeding 25cm Free FreeIB.Notfurther worked than squared bysawing orsplitting ,ofathickness
notexceeding 25cm:II I.Alabaster Free FreeIII.Other .......... .................10 6
25.16 Granite ,porphyry ,basalt ,sandstone andother monumental andbuilding
stone ,including such stone notfurther worked than roughly split,roughly
squared orsquared bysawing :IA.Crude ;roughly split orroughly squared ;notfurther worked than
squared bysawing orsplitting ,ofathickness exceeding 25cm Free Free
B.Not further worked than squared bysawing orsplitting ,ofathickness
notexceeding 25cm: I||I.Granite ,porphyry ,syenite ,lava,basalt ,gneiss ,trachyte andother
similar hard rocks ;sandstone 7 3-5Il II.Other monumental andbuilding stone :II a)Calcareous stone ofanapparent specific gravity oflessthan 2-5 6 3
b)Other .......................... ................... .....Free Free

NoL304/116 Official Journal oftheEuropean Communities 24.11.75
Il\ Rate ofDuty
Heading
number Description autonomous
°/«conventional
%
1 2 3 4
25.17 Pebbles andcrushed orbroken stone (whether ornotheat-treated ),gravel ,
macadam and tarred macadam ,ofakind commonly used forconcrete
aggregates ,forroad metalling orforrailway orother ballast ;flint and
shingle ,whether ornot heat-treated ;granules and chippings (whether
ornotheat-treated )andpowder ofstones falling within heading No25.15
or25.16 Free Free
25.18 Dolomite ,whether ornotcalcined ,including dolomite notfurther worked
than roughly split ,roughly squared orsquared bysawing ;agglomerated
dolomite (including tarred dolomite ):
A.Crude dolomite Free FreeliB.Calcined dolomite 4 2
C.Agglomerated dolomite 5 2-5
25.19 Natural magnesium carbonate (magnesite ),whether ornotcalcined ,other
than magnesium oxide Free Free
25.20 Gypsum ;anhydrite ;calcined gypsum ,and plasters with abasis ofcal­
cium sulphate ,whether ornot coloured ,but not including plasters
specially prepared foruseindentistry Free Free
25.21 Limestone flux andcalcareous stone ,commonly used forthemanufacture
oflime orcement Free Free
25.22 Quicklime ,slaked lime andhydraulic lime ,other than calcium oxide and
hydroxide 4 3-5
25.23 Portland cement ,ciment fondu ,slag cement ,supersulphate cement and
similar hydraulic cements ,whether ornot coloured orintheform of
clinker 8 4
25.24 Asbestos Free Free
25.25 Meerschaum (whether ornotinpolished pieces )andamber ;agglomerated
meerschaum and agglomerated amber ,inplates ,rods,sticks orsimilar
forms ,notworked after moulding ;jet Free Free
25.26 Mica ,including splittings ;mica waste Free Free
25.27 Natural steatite ,including natural steatite not further worked than
roughly split,roughly squared ossquared bysawing ;talc:
A.Natural steatite ,including natural steatite not further worked than
roughly split ,roughly squared orsquared bysawing Free Free

24.11.75 Official Journal oftheEuropean Communities NoL304/117
\\Rate ofDuty
Heading
number Description autonomous
°/oconventional
%
1 2 3 4
25.27
(continued )B.Natural steatite ,crushed orpowdered :
I.Talc inimmediate packings ofanetcapacity of1kgorless 8 4
II.Other 3 1
25.28 Natural cryolite andnatural chiolite Free Free
25.29 Natural arsenic sulphides Free Free
25.30 Crude natural borates andconcentrates thereof (calcined ornot),butnot
including borates separated from natural brine ;crude natural boric acid
containing not more than 85% ofH3B03calculated onthedryweightFree Free
25.31 Felspar ,leucite ,nepheline andnepheline syenite ;fluorspar :II A.Fluorspar 3 2-5
B.Other Free Free
25.32 Strontianite (whether ornotcalcined ),other than strontium oxide ;mineral
substances notelsewhere specified orincluded ;broken pottery Free Free

NoL304/118 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 26
METALLIC ORES ,SLAG AND ASH
Notes
1.This Chapter does notcover :
(a)Slag and similar industrial waste prepared asmacadam (heading No25.17 );
(b)Natural magnesium carbonate (magnesite ),whether ornotcalcined (heading No25.19 );
(c)Basic slag ofChapter 31;
(d)Slag wool ,rock wool orsimilar mineral wools (heading No68.07 );
(e)Goldsmiths ',silversmiths 'andjewellers 'sweepings ,residues ,lemels andother waste andscrap ,ofprecious
metal (heading No71.11 );or
(f)Copper ,nickel orcobalt mattes produced byanyprocess ofsmelting (Section XV).
2.Forthepurposes ofheading No26.01 ,theterm "metallic ores"means minerals ofmineralogical species actually
used inthemetallurgical industry fortheextraction ofmercury ,ofthemetals ofheading No28.50 orofthe
metals ofSection XIV orXV,even ifthey areintended fornon-metallurgical purposes .The heading does not,
however ,include minerals which have been submitted toprocesses notnormal tothemetallurgical industry .
3.Heading No26.03 istobetaken toapply only toashandresidues ofakind used inindustry either forthe
extraction ofmetals orasabasis forthemanufacture ofchemical compounds ofmetals .II Rate ofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
26.01 Metallic ores andconcentrates androasted iron pyrites :
A.Iron ores andconcentrates androasted iron pyrites :
I.Roasted iron pyrites Free Free
II.Other (ECSC ) IIFree
B.Manganese ores and concentrates ,including manganiferous iron ores
andconcentrates with amanganese content of20% ormore byweight
(ECSC ) Free
C.Uranium ores and concentrates : I
I.Uranium ores and pitchblende ,and concentrates thereof ,with a
uranium content ofmore than 5%byweight (EURATOM ) Free FreeII II.Other Free FreeII D.Thorium ores and concentrates : I
I.Monazite ;urano-thorianite and other thorium ores and concen­
trates ,with athorium content ofmore than 20% byweight (EUR­
ATOM )Free Free\ II.Other Free Free
E.Other ores and concentrates Free Free
26.02 Slag,dross ,scalings and similar waste from themanufacture ofiron or
steel :
A.Blast-furnace dust (ECSC ) Free
B. Other ........ ................... .................. ........... Free Free

24.11.75 Official Journal oftheEuropean Communities NoL304/119\Rate ofDuty
Heading
number Description autonomous conventional
%
1 2 3 4
26.03 Ash and residues (other than from themanufacture ofiron orsteel ),con­
taining metals ormetallic compounds Free Free
26.04 Other slag and ash,including kelp Free Free

NoL304/120 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 27
MINERAL FUELS ,MINERAL OILS AND PRODUCTS OFTHEIR DISTILLATION ;
BITUMINOUS SUBSTANCES ;MINERAL WAXES
Notes
1.This Chapter does notcover :
(a)Separate chemically defined organic compounds ,other than chemically pure methane andpropane which
aretobeclassified inheading No27.11 ;
(b)Medicaments falling within heading No30.03 ;or
(c)Mixed unsaturated hydrocarbons falling within heading No33.01 ,33.02 ,33.04 or38.07 .
2.Heading No27.07 istobetaken toinclude products similar tothose obtained bythedistillation ofhightempera­
ture coal tarbutwhich areobtained bythedistillation oflow temperature coal tarorother mineral tars ,by
processing petroleum orbyanyother process ,provided thattheweight ofthearomatic constituents exceeds that
ofthenon-aromatic constituents .
3.References inheading No27.10 topetroleum oilsandoilsobtained from bituminous minerals aretobetaken
toinclude notonly petroleum oilsandoilsobtained from bituminous minerals butalso similar oils,aswell as
those consisting ofmixed unsaturated hydrocarbons ,obtained byanyprocess ,provided that theweight ofthe
non-aromatic constituents exceeds that ofthearomatic constituents .
4.Heading No27.13 istobetaken toinclude notonly paraffin wax andtheother products specified therein ,but
also similar products obtained bysynthesis orbyother processes .
Additional Notes (a)
1.Forthepurposes ofheading No27.10 :
A."Light oils"(subheading 27.10 A)means oilsandpreparations ofwhich 90%ormore byvolume (including
losses )distils at210° C(ASTM D86method );
B."Special spirits ''''(subheading 27.10 A111a))means light oilsasdefined inparagraph Aabove ,notcontaining
anyanti-knock preparations ,and with adifference ofnotmore than 60°Cbetween thetemperatures at
which 5%and 90% (including losses )distil byvolume ;
C."White spirit "(subheading 27.10 AIIIa)1)means special spirits asdefined inparagraph Babove with a
flash-point higher than 21°CbytheAbel-Pensky method (b);
D"Medium oils"(subheading 27.10B)means oilsandpreparations ofwhich lessthan 90% byvolume (in­
cluding losses )distils at210° Cand65% ormore byvolume (including losses )distils at250° C(ASTM
D86method );
E."Kerosene "(subheading 27.10 Bill a))means medium oilsasdefined inparagraph Dabove with aflash­
point higher than 21°CbytheAbel-Pensky method (b);
<
F."Heavy oils"(subheading 27.10 C)means oilsandpreparations ofwhich lessthan 65% byvolume (includ­
inglosses )distils at250° CbytheASTM D86method orofwhich thedistillation percentage at250° C
cannot bedetermined bythat method ;
G."Gas oils"(subheading 27.10 CI)means heavy oilsasdefined inparagraph Fabove ofwhich 85% ormore
byvolume (including losses )distils at350° C(ASTM D86method );
(a)The term "ASTM method "means the methods laid down bytheAmerican Society forTesting Materials and published inDecember ,1962 in
the39thedition ofstandard definitions andspecifications forpetroleum andlubricating products ;
(b)The term "Abel-Pensky method "means method DIN (Deutsche Industrienormen )51755 published inOctober ,1963 bytheDNA (Deutsche Normenaus­
schuss ),Berlin 15.

24.11.75 Official Journal oftheEuropean Communities NoL304/121
H."Fuel oils"(subheading 27.10 CII)means heavy oilsasdefined inparagraph Fabove (other than gasoilsas
defined inparagraph Gabove )which ,foracorresponding diluted colour C,have aviscosity V:
—notexceeding thatshown inlineIofthefollowing table when thesulphated ashes content islessthan
1%bytheASTM D874method andthesaponification index islessthan 4bytheASTM D939method ;
—exceeding thatshown inlineIIwhen thepour point isnotlessthan 10°CbytheASTM D97method ;
—exceeding that shown inlineIbutnotexceeding that shown inlineIIwhen 25%ormore byvolume
distils at300 0CbytheASTM D86method or,iflessthan 25% byvolume distils at300° C,when the
pour point ishigher than 10°Cbelow zero bytheASTM D97method .These provisions apply only
tooilshaving adiluted colour Coflessthan 2.
Diluted colour C/Viscosity Vconcordance table
Colour C 0 0-5 1 1-5 2 2-5 3 3-5 4 4-5 5 5-5 6 6-5 7 7-5and above
Viscosity I 4 4 4 5-4 9 15-1 25-3 42-4 71-1 119 200 335 562 943 1580 2650
V II 7 7 7 7 9 15-1 25-3 42-4 71-1 119 200 335 562 943 1580 2650
Theterm "Viscosity V"means thekinematic viscosity at50°Cexpressed incentistokes bytheASTM D445
method .
The term "Diluted colour C"means thecolour ofaproduct ,asdetermined bytheASTM D1500 method ,
after onepart ofsuch product hasbeen mixed with 99parts byvolume ofcarbon tetrachloride .The colour
must bedetermined immediately after dilution .
This subheading covers only fuel oilsofnatural colour .
Subheading 27.10 CIIdoes notcover heavy oilsdefined inparagraph Fabove forwhich itisnotpossible
todetermine :thedistillation percentage at250° CbytheASTM D86method (zero shall bedeemed to
beapercentage );thekinematic viscosity at50°CbytheASTM D445method ;orthediluted colour
CbytheASTM D1500 method .Such products fallwithin subheading 27.10 CIII.
2.For thepurposes ofheading No27.11 ,theexpressions "commercial propane "and "commercial butane '*
(subheading 27.11 BI)shall betaken toapply toproducts with arelative vapour pressure intheliquid state
andat37-8° Cofnotmore than 24-5 bars bytheASTM D1267 method .
3.Forthepurposes ofheading No27.12 ,theexpression "crude petroleum jelly"(subheading 27.12 A)shall be
taken toapply topetroleum jelly ofanatural colour higher than 4-5bytheASTM D1500 method .
4.Forthepurposes ofsubheading 27.13 BI,theterm "crude "shall betaken toapply toproducts :
(a)with anoilcontent of3-5orhigher bytheASTM D721method ,iftheir viscosity at100° Cislower than 9
centistokes bytheASTM D445method ;or
(b)ofanatural colour higher than 3bytheASTM D1500 method ,iftheir viscosity at100° Cis9centistokes
orhigher bytheASTM D445method .
5.Forthepurposes ofheadings Nos 27.10 ,27.11 and 27.12 andsubheading 27.13 B,theterm "specific process "
shall betaken toapply tothefollowing operations :
(a)vacuum distillation ;
(b)re-distillation byavery thorough fractionation process ;

NoL304/122 Official Journal oftheEuropean Communities 24.11.75
(c)cracking ;
(d)reforming ;
(e)extraction bymeans ofselective solvents ;
(f)theprocess comprising allthefollowing operations :processing with concentrated sulphuric acid ,oleum or
sulphuric anhydride ;neutralisation with alkaline agents ;decolorisation and purification with naturally
active earth ,activated earth ,activated charcoal orbauxite ;
(g)polymer station ;
(h)alkylation ;
(ij)isomerisation ;
(k)(inrespect ofproducts ofsubheading 27.10 Conly )desulphurisation with hydrogen resulting inareduction
ofatleast 85%ofthesulphur content oftheproducts processed (ASTM D1266 method );
(I)(inrespect ofproducts ofheading No27.10 only)deparaffining byaprocess other than filtering ;
(m)(inrespect ofproducts ofsubheading 27.10 Conly )treatment with hydrogen atapressure ofmore than
20atmospheres andatemperature ofmore than 250° Cwith theuseofacatalyst ,other than toeffect de­
sulphurisation ,when thehydrogen constitutes anactive element inachemical reaction .Thefurther treat­
ment with hydrogen oflubricating oilsofsubheading 27.10 C111(e.g. hydrofinishing ordecolorisation )
inorder ,more especially ,toimprove colour orstability shall not,however ,bedeemed tobeaspecific
process ;
(n)(inrespect ofproducts ofsubheading 27.10 C11only )atmospheric distillation ,oncondition that lessthan
30% ofthese products distils ,byvolume ,including losses ,at300° CbytheASTM D86method .If30%
ormore byvolume ,including losses ,ofsuch products distils at300° CbytheASTM D86method ,the
quantities ofproducts which may beobtained during theatmospheric distillation and which fallwithin
subheadings 27.10 Aand27.10 Bshall bedutiable atthesame rates asthose provided forunder subheading
27.10C 11c)according tothekindandvalue oftheproducts usedandonthenetweight oftheproducts obtained .
This ruleshall notapply toproducts soobtained which ,within aperiod ofsixmonths andsubject tosuch
other conditions asmay bedetermined bythecompetent authorities ,aretoundergo aspecific process or
chemical transformation byaprocess notbeing aspecific process ;
(o)(inrespect ofproducts ofsubheading 27.10 C111only )treatment bymeans ofahigh-frequency electrical
brush-discharge .
Should anypreparatory treatment prior totheabove-mentioned treatments benecessary byreason oftechnical
requirements ,thecustoms exemption shall apply only tothequantities oftheproducts intended forandactually
subjected tosuch above-mentioned treatments ;any waste products arising during preparatory treatment
shall also beexempt from customs duty .
6.The quantities ofproducts which may beobtained during chemical transformation ,orduring preparatory
treatment which may benecessary byreason oftechnical requirements ,and which fallwithin heading or
subheadings Nos 27.07 BI,27.10 ,27.11 ,27.12 ,27.13 B,27.14 C,29.01 AI,29.01 BIIa)and29.01 DIa)shall
bedutiable atthesame rates asthose provided forinrespect ofproducts "forother purposes according tothe
kind andvalue oftheproducts used andonthenetweight oftheproducts obtained .This ruleshall notapply
tosuch products falling within headings orsubheadings Nos 27.10 ,27.11 ,27.12 and 27.13 Bwhich ,within
aperiod ofsixmonths andsubject tosuch other conditions asmaybedetermined bythecompetent authorities ,
aretoundergo aspecific process orfurther chemical transformation .
7.Subheading 27.10 CIIIc)covers only oilstobemixed with other oils,with theproducts ofheading No38.14
orwith thickeners inorder toproduce oils,greases orlubricating preparations ,byenterprises which ,because
oftheplant with which they areequipped ,cannot claim exemption from customs duty under theterms of
Additional Note 5above relating toheading No27.10 ,and which process such oilsforresale inplants
equipped with allthefollowing :
—atleast twostorage tanks forthebasic oilsinbulk ;
—atleast onemixing tank ,with power-driven mixing equipment ,with orwithout heating equipment ,and
with provision fortheincorporation ofadditives ;and
—packaging equipment .
These lastthree requirements concerning plant equipment arealso applicable when themixing iscarried outin
rented plants ofbyasubcontractor .

24.11.75 Official Journal oftheEuropean Communities NoL304/123
Rate ofDuty
Heading
number Descriptionautonomous
•/.conventional
1 2 3 4
27.01 Coal ;briquettes ,ovoids andsimilar solid fuels manufactured from coal:
A.Coal (ECSC ):
Federal Republic ofGermany
Other Member States
B.Other (ECSC ):
Federal Republic ofGermany
Italy
Other Member StatesDM 10
per1000 kg
net
Free
DM 10
per1000 kg
net
2
Free
27.02 Lignite ,whether ornotagglomerated :
A.Lignite (ECSC ):
France
Other Member States
B.Agglomerated lignite (ECSC ):
France ^
Italy
Other Member States2-5
Free
2-5
2
Free
27.03 Peat (including peat litter ),whether ornotagglomerated :
A.Peat
B.Agglomerated peatFree
3Free
1-5
27.04 Coke andsemi-coke ofcoal,oflignite orofpeat :
A.Ofcoal :
I.For themanufacture ofelectrodes
II.Other (ECSC ):
Italy '
Other Member States3 1-5
5
Free
B.Oflignite (ECSC ):
Italy
Other Member States
C.Other 35
Free
1-5
27.05 Retort carbon 3 1-5
27.05 bis
27.06Coal gas,water gas,producer gasandsimilar gases
Tardistilled from coal,from lignite orfrom peat,andother mineral tars,
including partially distilled tarsandblends ofpitch with creosote oilsor
with other coal tardistillation productsFree
FreeFree
Free
27.07 Oils andother products ofthedistillation ofhigh temperature coal tar;
similar products asdefined inNote 2tothisChapter :
A.Crude oils :
I.Crude light oilsofwhich 90% ormore byvolume distils attem­
peratures ofupto200° C
II.Other10
24
1

NoL304/124 Official Journal oftheEuropean Communities 24.11.75\LRate ofDuty
Heading
number Description autonomous
°/oconventional
»/o
1 2 3 4
27.07
(continued )B.Benzole ,toluole ,xylole ,solvent naphtha (heavy benzole );similar pro­
ducts asdefined inNote 2tothis Chapter ,ofwhich 65% ormore
byvolume distils attemperatures ofupto250° C(including mixtures
ofpetroleum spirit andbenzole );sulphuretted toppings :
I.Foruseaspower orheating fuels 10 5Il II.Forother purposes (a) Free Free|| C.Basic products 6 3
D.Phenols 3 2-5|| E.Naphthalene Free 1-5
F.Anthracene Free Free
G.Other :|| I.Forthemanufacture oftheproducts ofheading No28.03 (a).... Free 3-5\\II.Other 5 3-5
27.08 Pitch andpitch coke ,obtained from coal tarorfrom other mineral tars .. Free Free
27.09 Petroleum oils and oils obtained from bituminous minerals ,crude Free Free
27.10 Petroleum oils and oils obtained from bituminous minerals ,other than
crude ;preparations notelsewhere specified orincluded ,containing notless
than 70% byweight ofpetroleum oilsorofoilsobtained from bituminous
minerals ,these oilsbeing thebasic constituents ofthepreparations :
A.Light oils :
I.Forundergoing aspecific process (a) 14(b) 7
II.For undergoing chemical transformation byaprocess other than
those specified inrespect ofsubheading 27.10 AI(a) 14(b)(c) 7(c )
III.Forother purposes : Ill
a)Special spirits : lil
1.White spirit 14(d) 7
2.Other 14(d) 7
b)Other..... 14(d) 7
B.Medium oils :
I.Forundergoing aspecific process (a) 14(b) 7
II.For undergoing chemical transformation byaprocess other than
those specified inrespect ofsubheading 27.10 BI(a) 14(b)(c) 7(c )
III.Forother purposes : \II
a)Kerosene 14(d) 7
b)Other....14(d) 7
fa)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Total suspension foranindefinite period .
(c)SeeAdditional Note 6.
(d)Duty ratereduced to6% (suspension )foranindefinite period .

24.11.75 Official Journal oftheEuropean Communities NoL304/125
||\Rate ofDuty
Heading
number Description autonomous
»/»conventional
°/o
1* "> 3 4
27.10
(continued )C.Heavy oils :
I.Gas oils : \II a)Forundergoing aspecific process (a) 10(b) 5\b)Forundergoing chemical transformation byaprocess other than
those specified inrespect ofsubheading 27.10 CIa)(a) 10(b)(c) 5(c )II c)Forother purposes 10(d) 5
II.Fuel oils :|| a)Forundergoing aspecific process (a) 10(b) 5
b)For undergoing chemical transformation byaprocess other
than those specified inrespect ofsubheading 27.10 CIIa)(a).. 10(b)(c) 5(c )
c)Forother purposes 10(d) 5
III.Lubricating oils;other oils : lIl a)Forundergoing aspecific process (a) 12(b) 6
b)Forundergoing chemical transformation byaprocess other than
those specified inrespect ofsubheading 27.10 CIIIa)(a) 12(b)(c) 6(c)
c)Tobemixed inaccordance with theterms ofAdditional Note 7
tothisChapter (a) 12(e) 6
d)Forother purposes 12(f) 6
27.11 Petroleum gases andother gaseous hydrocarbons :
A.Propane ofapurity notlessthan 99% : III I.Foruseaspower orheating fuel 25 17-5II II.Forother purposes (a) Free Free
•B.Other : IIIIIl I.Commercial propane andcommercial butane : IIl|| a)Forundergoing aspecific process (a) 3-5 (b) 1-5
b)For undergoing chemical transformation byaprocess other
than those specified inrespect ofsubheading 27.11 BIa)(a).. 3-5 (b)(c) 1-5 (c)\ c)Forother purposes 3-5 1-5II II.Other : lII a)In gaseous form ................... ..... ................ 3-5 (b) 15
b)Other 3-5 (b) 1-5
27.12 Petroleum jelly :
A.Crude :
I.Forundergoing aspecific process (a) 2-5 (b) 2
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Total suspension foranindefinite period .
(c)SecAdditional Note 6.
(p)Duty rate reduced to3-5% (suspension )foranindefinite period .
(e)Duty rate reduced to4% (suspension )foranindefinite period .
(f)Duty rate reduced to7% (suspension )foranindefinite period .

;
NoL304/126 Official Journal oftheEuropean Communities 24.11.75
\ÍlRate ofDuty
Heading
number Description autonomous
•/.conventional
•/o
1 2 3 4
27.12
(continued )A.II.Forundergoing chemical transformation byaprocess other than
those specified inrespect ofsubheading 27.12 AI(a) 2-5 (b)(c) 2(c )
III.Forother purposes2-5 2\B.Other 10 7
27.13 Paraffin wax ,micro-crystalline wax ,slack wax ,ozokerite ,lignite wax ,peat
wax andother mineral waxes ,whether ornotcoloured :
A.Ozokerite ,lignite wax orpeat wax (natural products ):IlI.Crude 3 1-5
II.Other 10 5Il B.Other : I
I.Crude :li a)Forundergoing aspecific process (a) 2-5 (b) 2\b)For undergoing chemical transformation byaprocess other
than those specified inrespect ofsubheading 27.13 BIa)(a).. 2-5 (b)(c) 2(c )
c)Forother purposes 2-5 2
II.Other 10 6
27.14 Petroleum bitumen ,petroleum coke andother residues ofpetroleum oilsor
ofoilsobtained from bituminous minerals :
A.Petroleum bitumen i Free Free
B.Petroleum coke Free Free
C.Other : I\\ I.Forthemanufacture oftheproducts ofheading No28.03 (a) Free 2
II.Other 4 2
27.15 Bitumen and asphalt ,natural ;bituminous shale ,asphaltic rock and tar
Free Free
27.16 Bituminous mixtures based onnatural asphalt ,onnatural bitumen ,on
petroleum bitumen ,onmineral taroronmineral tarpitch (forexample ,
bituminous mastics ,cut-backs ):
A.Bituminous mastics 8 3\ B.Other ....3 1
27.17Electric current .... ................... .................. ...........Free Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Total suspension foranindefinite period .
(c)SeeAdditional Note 6.

24.11.75 Official Journal oftheEuropean Communities NoL304/127
SECTION VI
PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
Notes
1.(a)Goods (other than radio-active ores )answering toadescription inheading No28.50 or28.51 aretobe
classified inthose headings andinnoother heading oftheTariff .
(b)Subject toparagraph (a)above ,goods answering toadescription inheading No28.49 or28.52 aretobe
classified inthose headings andinnoother heading ofthisSection .
2.Subject toNote 1above ,goods classifiable within heading No30.03 ,30.04 ,30.05 ,32.09 ,33.06,35.06 ,37.08
or38.11 byreason ofbeing putupinmeasured doses orforsalebyretail aretobeclassified inthose headings
andinnoother heading oftheTariff .
CHAPTER 28
INORGANIC CHEMICALS ;ORGANIC AND INORGANIC COMPOUNDS OFPRECIOUS METALS ,
OFRARE EARTH METALS ,OFRADIO-ACTIVE ELEMENTS AND OFISOTOPES
Notes
1.Except where their context orthese Notes otherwise require ,theheadings ofthisChapter aretobetaken
toapply only to:
(a)Separate chemical elements and separate chemically defined compounds ,whether ornotcontaining im­
purities ;
(b)Products mentioned in(a)above dissolved inwater ;
(c)Products mentioned in(a)above dissolved inother solvents provided thatthesolution constitutes anormal
andnecessary method ofputting upthese products adopted solely forreasons ofsafety orfortransport and
that thesolvent does notrender theproduct particularly suitable forsome types ofuserather than for
general use;
(d)The products mentioned in(a),(b)or(c)above with anadded stabiliser necessary fortheir preservation
ortransport ;
(e)Theproducts mentioned in(a),(b),(c)or(d)above with anadded anti-dusting agent oracolouring substance
added tofacilitate their identification orforsafety reasons ,provided that theadditions donotrender the
product particularly suitable forsome types ofuserather than forgeneral use.
2.Inaddition todithionites stabilised with organic substances andtosulphoxylates (heading No28.36 ),car­
bonates andpercarbonates ofinorganic bases (heading No28.42 ),cyanides andcomplex cyanides ofinorganic
bases (heading No28.43 ),fulminates ,cyanates andthiocyanates ,ofinorganic bases (heading No28.44 ),organic
products included inheading Nos 28.49 to28.52 andmetal andnon-metal carbides (heading No28.56 ),only
thefollowing compounds ofcarbon arealso tobeclassified inthepresent Chapter :
(a)Oxides ofcarbon ;hydrocyanic ,fulminic ,isocyanic ,thiocyanic andother simple orcomplex cyanogen acids
(heading No28.13 );
(b)Oxyhalides ofcarbon (heading No28.14 );

NoL304/128 Official Journal oftheEuropean Communities 24.11.75
(c)Carbon disulphide (heading No28.15 );
(d)Thiocarbonates ,selenocarbonates ,tellurocarbonates ,selenocyanates ,tellurocyanates ,tetrathiocyanato­
diamminochromates (reineckates )andother complex cyanates ,ofinorganic bases (heading No28.48 );
(e)Solid hydrogen peroxide (heading No28.54 ),carbon oxysulphide ,thiocarbonyl halides ,cyanogen ,cyanogen
halides and cyanamide and itsmetallic derivatives (heading No28.58 )other than calcium cyanamide ,
containing notmore than 25% byweight ofnitrogen ,calculated onthedryanhydrous product (Chapter 31).
3.This Chapter does notcover :
(a)Sodium chloride orother mineral products falling within Section V;
(b)Organo-inorganic compounds other than those mentioned inNote 2above ;
(c)Products mentioned inNote 1,2,3or4ofChapter 31;
(d)Inorganic products ofakind used asluminophores ,falling within heading No32.07 ;
(e)Artificial graphite (heading No38.01 );products putupascharges forfire-extinguishers orputupinfire­
extinguishing grenades ,ofheading No38.17 ;inkremovers putupinpackings forsalebyretail ,ofheading
No38.19 ;cultured crystals (other than optical elements )weighing notlessthan 2-5geach ,ofmagnesium
oxide orofthehalides ofthealkali orofthealkaline-earth metals ,ofheading No38.19 ;
(f)Precious orsemi-precious stones (natural ,synthetic orreconstructed )ordust orpowder ofsuch stones
(headings Nos 71.02 to71.04 ),and precious metals falling within Chapter 71;
(g)The metals ,whether ornotchemically pure ,falling within anyheading ofSection XV ;or
(h)Optical elements ,forexample ,ofmagnesium oxide orofthehalides ofthealkali orofthealkaline -earth
metals (heading No90.01 ).
4.Chemically defined complex acids consisting ofanon-metal acid falling within sub-Chapter IIand ametallic
acid falling within sub-Chapter IVaretobeclassified inheading No28.13 .
5.Headings Nos28.29 to28.48 inclusive aretobetaken toapply onlytometallic orammonium saltsorperoxysalts
Except where thecontext otherwise requires ,double orcomplex salts aretobeclassified inheading No28.48
6.Heading No28.50 istobetaken toapply only to:
(a)Thefollowing fissile chemical elements andisotopes :natural uranium anduranium isotopes 233and235,
plutonium andplutonium isotopes ;
(b)Thefollowing radio-active chemical elements :technetium ,promethium ,polonium ,astatine ,radon ,francium ,
radium ,actinium ,protactinium ,neptunium ,americium andother elements ofhigher atomic number ;
(c)Allother radio-active isotopes ,natural orartificial ,including those oftheprecious metals andofthebase
metals ofSections XIV and XV ;
(d)Compounds ,inorganic ororganic ,ofthese elements orisotopes ,whether ornotchemically defined and
whether ornotmixed together ;
(e)Alloys (other than ferro-uranium ),dispersions andcermets ,containing anyofthese elements orisotopes
ortheir inorganic ororganic compounds ;
(f)Nuclear reactor cartridges ,spent orirradiated .
Theterm "isotopes "mentioned above andinheadings Nos28.50 and28.51 includes "enriched isotopes ",but
does notinclude chemical elements which occur innature aspure isotopes noruranium depleted inU235.

24.11.75 Official Journal oftheEuropean Communities NoL304/129
7.Heading No28.55 istobetaken toinclude ferro-phosphorus containing 15% ormore byweight ofphosphorus
andphosphor copper containing more than 8%byweight ofphosphorus .
8.Chemical elements (forexample ,silicon and selenium )doped foruseinelectronics aretobeclassified inthe
present Chapter ,provided that they areinforms unworked asdrawn ,orintheform ofcylinders orrods .When
cutintheform ofdiscs ,wafers orsimilar forms ,they fallinheading No38.19 .
Additional Note
Unless provided otherwise ,thesalts specified insubheadings include acid salts and basic salts .
Rate ofDuty
Heading
number Description autonomous
»/oconventional
Vo
1 2 3 4
I.CHEMICAL ELEMENTS
28.01 Halogens (fluorine ,chlorine ,bromine andiodine ):
A.Fluorine
B.Chlorine
C.Bromine
D.Iodine :
I.Crude
II.Other9
14
15
Free
157-2
11-2
12
Free
12
28.02 Sulphur ,sublimed orprecipitated ;colloidal sulphur 10 6-4
'28.03 Carbon (including carbon black ) 5 3-2
28.04 Hydrogen ,rare gases andother non-metals :
A.Hydrogen
B.Rare gases
C.Other non-metals :
I.Oxygen
II.Selenium
III.Tellurium and arsenic
IV.Phosphorus
V.Other7
11
9
Free
4
15
84-8
7-2
7-2
Free
2-4
9-6
64
28.05 Alkali and alkaline-earth metals ;rare earth metals ,yttrium and scandium
andintermixtures orinteralloys thereof ;mercury :
A.Alkali metals :
I.Sodium 7 5-6

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•/•
1 2 3 4
28.05 k.II.Potassium 9 7-2
(continued ) III.Lithium 9 5-6
IV.Caesium and rubidium 5 4
B.Alkaline-earth metals 11 8-8
C.Rare earth metals ,yttrium andscandium andintermixtures orinteralloys
thereof :
I.Intermixtures orinteralloys 18 14-4
II.Other 5 3-2
D.Mercury :
I.Inflasks ofanetcapacity of34-5 kg (standard weight ),ofaf.o.b .
value ,perflask ,notexceeding 224UA 8-40 UA
perflask6-72 UA
perflask
II.Other Free Free
II.INORGANIC ACIDS AND OXYGEN COMPOUNDS
OF NON-METALS
28.06 Hydrochloric acid and chlorosulphuric acid 12 9-6
28.07 Sulphur dioxide 15 12
28.08 Sulphuric acid ;oleum 4 3-2
28.09 Nitric acid ;sulphonitric acids 15 9-6
28.10 Phosphorus pentoxide andphosphoric acids (meta -,ortho -andpyro -) 14 13-2
28.11 Arsenic trioxide ,arsenic pentoxide andacids ofarsenic :
A.Arsenic trioxide
B.Arsenic pentoxide and acids ofarsenic8
116-4
8-8
28.12 Boric oxide and boric acid 8 4-8
28.13 Other inorganic acids and oxygen compounds ofnon-metals (excluding
water ):
A.Hydrofluoric acid 13 8
B.Sulphuric anhydride 8 6-4
C.Nitrogen oxides 11 7-2
D.Carbon dioxide 15 96
E.Silicon dioxide 10 6-4
F.Other 12 8

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•/.conventional
1 2 ;3 4
III.HALOGEN AND SULPHUR COMPOUNDS OFNON-METALSI
28.14 Halides ,oxyhalides andother halogen compounds ofnon-metals :
A.Chlorides andoxychlorides ofnon-metals : \ I.Sulphur chlorides 14 11-2I II.Other 12 96IB.Other halogen compounds ofnon-metals 14 8-8
28.15 Sulphides ofnon-metals ;phosphorus trisulphide :I A.Phosphorus sulphides ;phosphorus trisulphide 13 8I B.Carbon disulphide 8 6-4
C.Other 8 4-8
IV.INORGANIC BASES AND METALLIC OXIDES ,HYDROXIDES
AND PEROXIDES
28.16 Ammonia ,anhydrous orinaqueous solution15 11-2
28.17 Sodium hydroxide (caustic soda );potassium hydroxide (caustic potash );
peroxides ofsodium orpotassium :\ A.Sodium hydroxide (caustic soda ) 14 , 12-8\ B.Potassium hydroxide (caustic potash )13 11-8IC.Peroxides ofsodium orpotassium13 8
28.18 Oxides ,hydroxides andperoxides ofstrontium ,barium ormagnesium :l A.Ofstrontium 12 9*6 !\ B.Of barium 11 8-8IC.Ofmagnesium 9 5-6
28.19 Zinc oxide and zinc peroxide 14 12-8
28.20 Aluminium oxide andhydroxide ;artificial corundum : \ A.Aluminium oxide andhydroxide 11(a) 8-8lB.Artificial corundum * 10 76 |
(a)Duty rate reduced to5-5% (suspension )foranindefinite period .

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\\\ Rate ofDuty
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•/.conventional
•/.
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28.21 Chromium oxides and hydroxides 15 13-4
28.22 Manganese oxides :
A.Manganese dioxide 12 8
B.Other 15 12
28.23 Iron oxides and hydroxides ;earth colours containing 70°/oormore by
weight ofcombined iron evaluated asFe2O310 6-4
28.24 Cobalt oxides and hydroxides 10 6-4
28.25Titanium oxides 15 9-6
28.26 Tinoxides (stannous oxide and stannic oxide ) 11 8-8
28.27 Lead oxides ;redlead andorange lead 13 12-2
28.28 Hydrazine and hydroxylamine and their inorganic salts ;other inorganic
bases andmetallic oxides ,hydroxides andperoxides :
A.Hydrazine and hydroxylamine andtheir inorganic salts159-6
B.Lithium oxide and hydroxide 13 8 l C.Calcium oxide ,hydroxide andperoxide : II l I.Oxide and hydroxide 10 6-4
II.Peroxide 13 10-4
D.Beryllium oxide and hydroxide 10 8
E.Nickel oxides andhydroxides Free Free
F.Molybdenum oxides andhydroxides 13 8
G.Tungsten oxides andhydroxides 8 6-4
H.Vanadium oxides andhydroxides :Il I.Vanadic pentoxide 9 56IlII.Other 12 8l IJ.Zirconium oxide andgermanium oxides 10 8
K.Copper oxides andhydroxides :\\ I.Oxides 5 4Il II.Hydroxides 12 9-6Il L.Mercury oxides ................... .....7 56
M.Other ................... .................. ........... 14 11-2

24.11.75 Official Journal oftheEuropean Communities NoL304/133
|| Rate ofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
V.METALLIC SALTS AND PEROXYSALTS ,OFINORGANIC ACIDSI
28.29 Fluorides ;fluorosilicates ,fluoroborates and other complex fluorine salts :I\\ A.Fluorides : l
I.Ammonium and sodium fluorides 14 11-2li II.Other 12 8II B.Fluorosilicates ,fluoroborates andother complex fluorine salts :lI
I.Sodium andpotassium fluorosilicates 15 12
II.Potassium fluorozirconate 9 7-2II III.Sodium fluoroaluminate 11 8-8
IV.Other 13 8
28.30 Chlorides andoxychlorides : III A.Chlorides : \IIl I.Ofammonia ;ofaluminium 14 11-2II II.Ofbarium 11 8-8\\ III.Ofcalcium ;ofmagnesium 10 6-4
IV.Ofiron 3 2-4II V.Ofcobalt ;ofnickel 13 10-4
VI.Oftin 9 5-6||VII .Other 12 9-6II B.Oxychlorides : IlII I.Ofcopper ;oflead 5 4||II.Other 12 8
28.31 Chlorites andhypochlorites :
A.Chlorites 13 8
B.Hypochlorites :
I.Ofsodium ;ofpotassium 14 11-2
II.Other 15 12
28.32 Chlorates andperchlorates : I\\ A.Chlorates :II I.Ofammonia ;ofsodium ;ofpotassium 10 8II II.Ofbarium 9 7-2II III.Other 12 9-6
B.Perchlorates : II\\ I.Of ammonia .... ........... .. ......... .......7 5-6Il II.Ofsodium ...... .......... ... ............. ........10 6-4III.Of potassium ... ................... .............. ........9 7-2
IV.Other 12 9-6

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•/.
•1 2 3 4
28.33 Bromides ,oxybromides ,bromates andperbromates ,andhypobromites .... 15 12
28.34 Iodides ,,oxyiodides ,iodates and periodates15 12
28.35 Sulphides ;polysulphides :
A.Sulphides :
I.Ofpotassium ;ofbarium ;oftin;ofmercury 11 8-8\ II.Ofcalcium ;ofantimony ;ofiron8 6-4
III.Other 15 12
B.Polysulphides :
I.Ofpotassium ;ofcalcium ;ofbarium ;ofiron ;oftin12 96
II.Other 15 12
28.36 Dithionites ,including those stabilised with organic substances ;
sulphoxylates15 12
28.37 Sulphites and thiosulphates .12 8
28.38 Sulphates (including alums )andpersulphates : ,
A.Sulphates (excluding alums ): ||
I.Ofsodium ;ofcadmium 11 7-2
II.Ofpotassium ;ofcopper 5 3-2
III.Ofbarium ;ofzinc 14 11-2
IV.Ofmagnesium ;ofaluminium ;ofchromium 15 9-6
V.Ofcobalt ;oftitanium 10 8
VI.Ofiron ;ofnickel 9 5-6
VII.Ofmercury ;oflead 8 6-4
VIII .Other 13 8
B.Alums :
I.Ofammonia 12 96
II.Ofpotassium 15 12
III.Ofchromium 13 10-4
IV.Other 14 11-2
C.Persulphates 13 10-4
28.39 Nitrites and nitrates :
A.Nitrites 12 8

NoL304/135 24.11.75 Official Journal oftheEuropean Communitiesl Rate ofDuty
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number Description autonomous
•/.conventional
•/.
1 2 3 | 4
28.39 B.Nitrates :
(continued ) I.Ofsodium
II.Ofpotassium
III.Ofbarium ;ofberyllium ;ofcadmium ;ofcobalt ;ofnickel
IV.Ofcopper ;ofmercury14
10
11
88-8
8
8-8
6-4
V.Oflead 15 12 I
VI.Other 14 11-2
28.40 Phosphites ,hypophosphites andphosphates :
A.Phosphites and hypophosphites 15 ?•«
B.Phosphates (including polyphosphates ): I
I.Ofammonia :
a)Polyphosphates 15 11-2
b)Other 12 8
II.Other 15 11-2
28.41 Arsenites and arsenates :
A.Arsenites 14 11-2
B.Arsenates 12 96 J
28.42 Carbonates and percarbonates ;commercial ammonium carbonate con­
taining ammonium carbamate :
A.Carbonates :
I.Ofammonia (including commercial ammonium carbonate con­
taining ammonium carbamate )12 96
II.Ofsodium13 10-4
III.Ofcalcium9 7-2
IV.Ofmagnesium ;ofcopper6 4-8
V.Ofberyllium ;ofcobalt ;ofbismuth10 8
VI.Oflithium I 1410-2
VII .Other 14 8-8
B.Percarbonates 14 11-2
28.43 Cyanides andcomplex cyanides :
A.Cyanides :
I.Ofsodium ;ofpotassium ;ofcalcium 15 12
II.Ofcadmium 13 10-4
III.Other 11 8-8
B.Complex cyanides15 12

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number Description autonomous
°/oconventional
»/o
1 2 3 4
28.44 Fulminates ,cyanates andthiocyanates : I
A.Fulminates 12 9-6
B.Cyanates 10 8
C.Thiocyanates 15 12
28.45 Silicates ;commercial sodium andpotassium silicates :I
A.Ofzirconium 11 8-8liB.Other 15 9-6
28.46 Borates and perborates : IIl A.Borates : l
I.Sodium borates ,anhydrous :
a)Forthemanufacture ofsodium perborate (a)Free FreeII b)Other7 4-8
II.Other 12 8
B.Perborates 15 12
28.47 Salts ofmetallic acids (forexample ,chromates ,permanganates ,stannates ):III A.Aluminates15 12II B.Chromates ,dichromates andperchromates : l
I.Chromates 15 13-4
II.Other 14 12-4
C.Manganites ,manganates and permanganates15 12
D.Antimonates and molybdates14 11-2
E.Zincates and vanadates 10 6-4
F.Other 13 10-4
28.48 Other salts andperoxysalts ofinorganic acids ,butnotincluding azides :I
A.Salts ,double salts orcomplex salts ofselenium ortellurium acids10 8l.\ B.Other : l
I.Double orcomplex phosphates14 11-2[I II.Double orcomplex carbonates14 8-8\\ III.Double orcomplex silicates14 96
IV.Other .....14 11-2
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/137
IlRate ofDuty
Heading
number Description autonomous
°/oconventional
«/o
1 2 3 4
VI.MISCELLANEOUS
28.49 Colloidal precious metals ;amalgams ofprecious metals ;salts and other
compounds ,inorganic ororganic ,ofprecious metals ,including albuminates ,
proteinates ,tannates and similar compounds ,whether ornotchemically
defined :
A.Colloidal precious metals :
I.Silver
II.Other
B.Amalgams ofprecious metals
C.Salts andother compounds ,inorganic ororganic ,ofprecious metals :10
8
128
4-8
8
I.Ofsilver :12 96
II.Ofother precious metals 5 3-2
28.50 Fissile chemical elements and isotopes ;other radio-active chemical ele­
ments and radio-active isotopes ;compounds ,inorganic ororganic ,of
such elements orisotopes ,whether ornot chemically defined ;alloys ,
dispersions and cermets ,containing any ofthese elements ,isotopes or
compounds :
A.Fissile chemical elements and isotopes ;compounds ,alloys ,dispersions
and cermets ,containing such elements orisotopes ,including spent or
irradiated nuclear reactor cartridges (EURATOM )Free (a)
B.Artificial radio-active isotopes andtheir compounds (EURATOM ) Free (a)
C.Other Free Free
28.51 Isotopes and their compounds ,inorganic ororganic ,whether ornot
chemically defined ,other than isotopes and compounds falling within
heading No28.50 :
A.Heavy hydrogen (deuterium )and compounds thereof (including heavy
water );mixtures andsolutions containing deuterium inwhich theratio
ofthedeuterium atoms tothenormal hydrogen atoms exceeds 1:5000
innumber (EURATOM )10—
B.Other 15 96
28.52 Compounds ,inorganic ororganic ,ofthorium ,ofuranium depleted in
U235,ofrare earth metals ,ofyttrium orofscandium ,whether ornot
mixed together :
A.Ofthorium orofuranium depleted inU235,whether ornotmixed
together (EURATOM ) Free (a)
B.Other .......................... ................... ...........6 4
(a)SeeAnnex .

NoL304/138 Official Journal oftheEuropean Communities 24.11.75
\I Rate ofDuty
Heading
number Description autonomous
'conventional
•/.
1 2 3 4
28.53 Liquid air (whether ornotrare gases have been removed );compressed
7 5-6
28.54 Hydrogen peroxide (including solid hydrogen peroxide ):
A.Solid18 14-4
B.Other15 12
28.55 Phosphides :
A.Ofiron (ferro-phosphorus ),containing 15% ormore byweight of
phosphorus 11 7-2
B.Other 14 11-2
28.56 Carbides (forexample ,silicon carbide ,boron carbide ,metal carbides ):
A.Ofsilicon 9 8-6
B.Ofboron 7 56
C.Ofcalcium 15 14-2
D.Ofaluminium ;ofchromium ;ofmolybdenum ;oftungsten ;ofvana­
dium ;oftantalum ;oftitanium 12 96
E.Other 13 8
28.57 Hydrides ,nitrides andazides ,silicides andborides :
A.Hydrides 10 6-4
B.Nitrides 10 6-4
C.Azides 13 10-4
D.Silicides 11 8-8
E.Borides 13 8
28.58 Other inorganic compounds (including distilled and conductivity water
and water ofsimiliar purity );amalgams ,except amalgams ofprecious
metals :
A.Distilled andconductivity water andwater ofsimilar purity 4 3-2
B.Other 15 96

24.11.75 Official Journal oftheEuropean Communities NoL304/139
CHAPTER 29
ORGANIC CHEMICALS
Notes
1.Except where thecontext otherwise requires ,theheadings ofthisChapter aretobetaken toapply only to:
(a)Separate chemically defined organic compounds ,whether ornotcontaining impurities ;
(b)Mixtures oftwo ormore isomers ofthesame organic compound (whether ornotcontaining impurities ),
except mixtures ofacyclic hydrocarbon isomers (other than stereoisomers ),whether ornot saturated
(Chapter 27);
(c)Theproducts ofheadings Nos 29.38 to29.42 inclusive ,orthesugar ethers andsugar esters ,andtheir salts ,
ofheading No29.43 ,ortheproducts ofheading No29.44 ,whether ornotchemically defined ;
(d)Products mentioned in(a),(b)or(c)above dissolved inwater ;
(e)Products mentioned in(a),(b)or(c)above dissolved inother solvents provided thatthesolution constitutes
anormal and necessary method ofputting upthese products adopted solely forreasons ofsafety orfor
transport andthat thesolvent does notrender theproduct particularly suitable forsome types ofuse
rather than forgeneral use;
(f)The products mentioned in(a),(b),(c),(d)or(e)above with anadded stabiliser necessary fortheir pre­
servation ortransport ;
(g)Theproducts mentioned in(a),(b),(c),(d),(e)or(f)above with anadded anti-dusting agent oracolouring
orodoriferous substance added tofacilitate their identification orforsafety reasons ,provided that the
additions donotrender theproduct particularly suitable forsome types ofuserather than forgeneral use;
(h)Diazonium salts ,arylides used ascouplers forthese salts ,andfastbases forazoic dyes ,diluted tostandard
strengths .
2.This Chapter does notcover :
(a)Goods falling within heading No15.04 orglycerol (heading No15.11 );
(b)Ethyl alcohol (heading No22.08 or22.09 );
(c)Methane andpropane (heading No27.11 );
(d)The compounds ofcarbon mentioned inNote 2ofChapter 28;
(e)Urea (heading No31.02 or31.05 asthecase may be);
(f)Colouring matter ofvegetable oranimal origin (heading No32.04 );synthetic organic dyestuffs (including
pigment dyestuffs ),synthetic organic products ofakind used asluminophores andproducts ofthekind
known asoptical bleaching agents substantive tothefibre andnatural indigo (heading No32.05 )anddyes
orother colouring matter putupinforms orpackings ofakind sold byretail (heading No32.09 );
(g)Metaldehyde ,hexamethylenetetramine andsimilar substances putupinforms (forexample ,tablets ,sticks ,
orsimilar forms )foruseasfuels ,andliquid fuels ofakind used inmechanical lighters incontainers ofa
capacity notexceeding 300cm3(heading No36.08 );
(h)Products putupascharges forfire-extinguishers orputupinfire-extinguishing grenades ,ofheading No
38.17 ;inkremovers putupinpackings forsalebyretail ,ofheading No38.19 ;or
(ij)Optical elements ,forexample ,ofethylenediamine tartrate (heading No90.01 ).
3.Goods which could beincluded intwoormore oftheheadings ofthisChapter aretobeclassified inthelatest
ofthose headings .

NoL304/140 Official Journal oftheEuropean Communities 24.11.75
4.Unless otherwise stipulated inthesubheadings ofheadings Nos 29.03 to29.05 ,29.07 to29.10 ,29.12 to29.21 ,inclu­
sive,and 29.22 and 29.23 ,any reference tohalogenated ,sulphonated ,nitrated ornitrosated derivatives istobe
taken toinclude areference toanycombinations ofthese derivatives (forexample ,sulphohalogenated ,nitro­
halogenated ,nitrosulphonated and nitrosulphohalogenated derivatives ).
Nitro andnitroso groups arenottobetaken asnitrogen -functions forthepurpose ofheading No29.30 .
5.(a)The esters ofacid-function organic compounds falling within sub-Chapters ItoVIIwith organic com­
pounds ofthese sub-Chapters aretobeclassified with that compound which isclassified intheheading
placed lastinthesub-Chapters .
(b)Esters ofethyl alcohol orglycerol with acid-function organic compounds ofsub-Chapters ItoVIIareto
beclassified with thecorresponding acid-function compounds .
(c)The salts oftheesters referred toinparagraph (a)or(b)above with inorganic bases aretobeclassified
with thecorresponding esters .
(d)The salts ofother acid -orphenol-function organic compounds falling within sub-Chapters ItoVIIwith
inorganic bases aretobeclassified with thecorresponding acid -orphenol-function organic compounds .
(e)Halides ofcarboxylic acids aretobeclassified with thecorresponding acids .
6.The compounds ofheadings Nos 29.31 to29.34 areorganic compounds themolecules ofwhich contain ,in
addition toatoms ofhydrogen ,oxygen ornitrogen ,atoms ofother non-metals orofmetals (such assulphur ,
arsenic ,mercury orlead )directly linked tocarbon atoms .
Heading No29.31 (organo-sulphur compounds )andheading No29.34 (other organo-inorganic compounds )
aretobetaken nottoinclude sulphonated orhalogenated derivatives (including compound derivatives )which ,
apart from hydrogen ,oxygen andnitrogen ,only have directly linked tocarbon theatoms ofsulphur and of
halogens which givethem their nature ofsulphonated orhalogenated derivatives (orcompound derivatives ).
7.Heading No29.35 (heterocyclic compounds )istobetaken nottoinclude internal ethers ,internal hemiacetals ,
methylene ethers oforthodihydric phenols ,epoxides with three orfour member rings ,cyclic acetals ,cyclic
polymers ofaldehydes ,ofthioaldehydes orofaldimines ,anhydrides ofpolybasic acids ,cyclic esters ofpoly­
hydric alcohols with polybasic acids ,cyclic ureides and cyclic thioureides ,imides ofpolybasic acids ,hexa­
methylenetetramine andtrimethylenetrinitramine .
Additional Note
Within anyoneheading ,derivatives ofachemical compound (oragroup ofchemical compounds )falling within
asubheading aretobeclassified ,unless otherwise stipulated ,within that subheading ,provided that,inthesame
series ofsubheadings ,there exists nofinal subheading "other "(with noadditional text).Ifsuch asubheading exists
thederivatives inquestion shall beclassified under that final subheading "other ".

24.11.75 Official Journal oftheEuropean Communities NoL304/141\Rate ofDuty
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number Description autonomous
•/.conventional
•/.
1 2 3 4
I.HYDROCARBONS AND THEIR HALOGENATED
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.01Hydrocarbons : l
A.Acyclic : I
I.Foruseaspower orheating fuels 25 17-5
II.Forother purposes (a) Free Free
B.Cyclanes andcyclenes :
I.Azulenes 16 12-8
- II.Other :
a)For use aspower orheating fuels 25 17-5
b)Forother purposes (a) Free Free
C.Cycloterpenes :
I.Pinenes ,camphene and dipentene 13 9-6
II.Other 18 11-2
D.Aromatic : \
I.Benzene ,toluene andxylenes : \
a)Foruseaspower orheating fuels 25 16
b)For other purposes (a) Free Free
II.Styrene and ethylbenzene 8 6-4
III.isoPropylbenzene (cumene ) 8 8
IV.Naphthalene and anthracene Free 3
V.Biphenyl and terphenyls 15 12
VI.Other 16 10-4
29.02 Halogenated derivatives ofhydrocarbons :
A.Halogenated derivatives ofacyclic hydrocarbons : IIII
I.Fluorides and polyfluorides18 14-4
II.Chlorides andpolychlorides : ||||
a)Saturated : Il
1.Chloromethane and chloroethane 18 14-4
2.Other 16 12-8
b)Unsaturated 19 15-2
III.Bromides and polybromides 23 18-4
IV.Iodides and polyiodides 25 17-5
V.Mixed derivatives 17 13-6
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/142 Official Journal oftheEuropean Communities 24.11.75\Rate ofDuty
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29.02
(continued )]
B.Halogenated derivatives ofcyclanes ,cyclenes and cycloterpenes
C.Halogenated derivatives ofaromatic hydrocarbons17
1813-6
14-4
29.03 Sulphonated ,nitrated ornitrosated derivatives ofhydrocarbons :
A.Sulphonated derivatives 16 12-8
B.Nitrated and nitrosated derivatives :
I.Trinitrotoluenes and dinitronaphthalenes 10 8
II.Other 16 12-8
C.Mixed derivatives : I\
I.Sulphohalogenated derivatives 14 11-2
II.Other 16 12-8
■n.ALCOHOLS AND THEIR HALOGENATED ,SULPHONATED ,
NITRATED OR NITROSATED DERIVATIVES
29.04 Acyclic alcohols andtheir halogenated ,sulphonated ,nitrated ornitrosated
derivatives :
A.Saturated monohydric alcohols :
I.Methanol (methyl alcohol ) 18 14-4
II.Propyl and isopropyl alcohols 15 12 l III.Butyl alcohols : li
a)tertButyl alcohol
b)Other butyl alcohols8
146-4
11-2
IV.Pentyl alcohols (amyl alcohols ) 20 16
V.Other 18 15-8
B.Unsaturated monohydric alcohols : li \ I.Allyl alcohol 14 11-2
II.Other 16 12
C.Polyhydric alcohols :
I.Diols ,triols andtetraols 19 16-4II.Mannitol .... .................. .................. ........ 12+vc—
III.Sorbitol :
a)Inaqueous solution :
1.Containing 2'/oorlessbyweight ofmannitol ,calculated on
thesorbitol content 12+vc
2.Other 12(a )+vc—
b)Other : \ l1.Containing 2%orlessbyweight ofmannitol ,calculated on
the sorbitol content 12+vc
2.Other 12(a )+vc
(a)Duty rate reduced to9% (suspension )foranindefinite period

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29.04
(continued )C.IV.Other polyhydric .alcohols
V.Halogenated ,sulphonated ,nitrated ornitrosated derivatives of
polyhydric alcohols14
1811-2
14-4
29.05 Cyclic alcohols andtheir halogenated ,sulphonated ,nitrated ornitrosated
derivatives :
A.Cyclanic ,cyclenic andcycloterpenic :Il I.Cyclohexanol ,methyl -anddimethylcyclohexanols 20 16
II.Menthol 11 8-8II III.Sterols and inositols 14 11-2
IV.Other 16 12-8
B.Aromatic :II I.Cinnamyl alcohol 13 10-4
II.Other ..' 17 13-6
III.PHENOLS ,PHENOL-ALCOHOLS ,AND THEIR HALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.06 Phenols andphenol-alcohols :
A.Monophenols :II I.Phenol and itssalts 4 3-2\\ II.Cresols ,xylenols ,and their salts3 2-4Il III.Naphthols and their salts18 14-4
IV.Other 17 13-6II B.Polyphenols : III I.Resorcinol and itssalts 17 13-6
II.Hydroquinone (quinol )18 14-4li III.Dihydroxynaphthalenes andtheir salts 17 13-6II IV.2,2-Bis-(4-hydroxyphenyl)propane 15 9-6|| V.Other 15 12
C.Phenol-alcohols 18 14-4
29.07 Halogenated ,sulphonated ,nitrated ornitrosated derivatives ofphenols or
phenol-alcohols :|| A.Halogenated derivatives 15 12|| B.Sulphonated derivatives 18 14-4\ C.Nitrated and nitrosated derivatives : ||Il
I.Trinitrophenol (picric acid);lead trinitroresorcinoxide ;trinitro­
xylenols and their salts 10 8

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29.07 C.II.Dinitrocresols ;trinitro-m-cresol 16 12-8
(continued )III.Other 18 14-4ID.Mixed derivatives18 14-4
IV.ETHERS ,ALCOHOL PEROXIDES ,ETHER PEROXIDES ,
EPOXIDES WITH ATHREE ORFOUR MEMBER RING ,
ACETALS AND HEMIACETALS ,AND THEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.08 Ethers ,ether-alcohols ,ether-phenols ,ether-alcohol-phenols ,alcohol per­
oxides and ether peroxides ,and their halogenated ,sulphonated ,nitrated
ornitrosated derivatives :
A.Ethers :
I.Acyclic :Il a)Diethyl ether anddichlorodiethyl ethers 25 17-5|| b)Other17 13-6Il II.Cyclanic ,cyclenic and cycloterpenic17 13-6II III.Aromatic : ||||
a)4-tertButyl-3-methoxy-1-methyl-2,6-dinitrobenzene (musk
ambrette ) 13 10-4
b)Diphenyl ether 17 13-6II c)Other 16 12-8
B.Ether-alcohols : \Il|| I.Acyclic 20 16|| II.Cyclic 14 11-2
C.Ether-phenols andether-alcohol-phenols : \\
I.Guaiacol ;potassium guaiacolsulphonate 19 15-2
II.Other 15 12
D.Alcohol peroxides andether peroxides 17 11-2
29.09 Epoxides ,epoxyalcohols ,epoxyphenols and epoxyethers ,with athree or
four member ring,and their halogenated ,sulphonated ,nitrated ornitro­
sated derivatives 18 15-8
29.10 Acetals and hemiacetals and single orcomplex oxygen-function acetals
andhemiacetals ,andtheir halogenated ,sulphonated ,nitrated ornitrosated
derivatives :
A.Piperonyl butoxide 13 10-4
B.Other 18 14-4

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V.ALDEHYDE-FUNCTION COMPOUNDS
29.11 Aldehydes ,aldehyde-alcohols ,aldehyde-ethers ,aldehyde-phenols andother
single orcomplex oxygen-function aldehydes ;cyclic polymers ofaldehydes ;
paraformaldehyde :
A.Acyclic aldehydes :
I.Methanal (formaldehyde ) 18 14-4Il II.Ethanal (acetaldehyde ) 24 19-2II III.Butanal (butyraldehyde ) 19 15-2IlIV.Other 16 12-8|| B.Cyclanic ,cyclenic and cycloterpenic aldehydes 14 11-2
C.Aromatic aldehydes : I\II I.Cinnamaldehyde 18 14-4
II.Other 16 '12-8Il D.Aldehyde-alcohols 16 12-8||E.Aldehyde-ethers ,aldehyde-phenols andother single orcomplex oxygen­
function aldehydes :||I.4-Hydroxy-3-methoxybenzaldehyde (vanillin )and3-ethoxy-4­
hydroxybenzaldehyde (ethylvanillin ) 20 16II II.Other 17 12
F.Cyclic polymers ofaldehydes :II I.Trioxan 18 14-4Il II.Other 17 13-6
G.Paraformaldehyde 18 14-4
29.12 Halogenated ,sulphonated ,nitrated ornitrosated derivatives ofproducts
falling within heading No29.11
VI.KETONE-FUNCTION COMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS16 12-8
29.13 Ketones ,ketone-alcohols ,ketone-phenols ,ketone-aldehydes ,quinones ,
quinone-alcohols ,quinone-phenols ,quinone-aldehydes and other single
orcomplex oxygen-function ketones andquinones ,andtheir halogenated ,
sulphonated ,nitrated ornitrosated derivatives :
A.Acyclic ketones :
I.Monoketones 15 11-2
II.Polyketones 12 96Il B.Cyclanic ,cyclenic andcycloterpenic ketones : II
I.Camphor :II a)Natural crude 11 8-8II b)Other (natural refined andsynthetic ) 16 12-8IIII.Other 15 12
C.Aromatic ketones : \\\I.Methyl naphthyl ketones (acetonaphthones ) 14 11-2

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(continued )C.II.Benzylidenacetone
III.Other
D.Ketone-alcohols andketone-aldehydes :17
1813-6
14-4
I.Acyclic ,cyclanic ,cyclenic and cycloterpenic 14 11-2IIII.Aromatic 18 14-4Il E.Ketone-phenols andother single orcomplex oxygen-function ketones .. 18 14-4
F.Quinones ,quinone-alcohols ,quinone-phenols ,quinone-aldehydes and
other single orcomplex oxygen-function quinones17 13-6
G.Halogenated ,sulphonated ,nitrated ornitrosated derivatives :\Il I.Musk ketone 14 11-2
II.Other 16 12-8
VII.CARBOXYLIC ACIDS ,AND THEIR ANHYDRIDES ,HALIDES ,
PEROXIDES AND PERACIDS ,AND THEIR HALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.14 Monocarboxylic acids and their anhydrides ,halides ,peroxides and
peracids ,and their halogenated ,sulphonated ,nitrated ornitrosated
derivatives :
A.Saturated acyclic monocarboxylic acids :II I".Formic acid and itssalts and esters 19 15-2liII.Acetic acid and itssalts and esters :|| a)Acetic acid 21 16-8|| b)Salts ofacetic acid : Il \ 1.Pyrolignites (forexample ,ofcalcium ) 10 8II 2.Sodium acetate 19 15-2|| 3.Cobalt acetate 14 11-2|| 4.Other 17 13-6 I c)Esters ofacetic acid : IlIlII 1.Ethyl ,vinyl ,propyl and isopropyl acetates 20 16
2.Methyl ,butyl ,isobutyl ,pentyl(amyl ),isopentyl (isoamyl )and
glycerol acetates 19 15-2
3.p-Tolyl ,phenylpropyl ,benzyl ,rhodinyl ,santalyl and phe­
nylethane-l,2-diol acetates 13 ■ 10-4 \ 4.Other 17 13-6 \ III.Acetic anhydride 20 16 \ IV.Halides ofacetic acid 18 14-4 I V.Bromoacetic acids and their salts and esters 23 18-4 I VI.Propionic acid and itssalts and esters 14 8-8
VII .Butyric acids and their salts and esters ;12

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(continued )A.VIII .Valeric acids and their salts and esters
IX.Palmitic acid and itssalts and esters :13 10-4
a)Palmitic acid 11 8-8
b)Salts and esters ofpalmitic acid 16 12-8
X.Stearic acid and itssalts and esters : IIIl a)Stearic acid 12 9-6Il b)Salts andesters ofstearic acid : \IIl 1.Zinc and magnesium stearates 13 10-4Il 2.Other 15 12IlXI.Other 16 12-8Il B.Unsaturated acyclic monocarboxylic acids : \Il I.Methacrylic acid and itssalts and esters 17 13-6Il II.Undecenoic acids and their salts and esters : II\
a)Undecenoic acids 13 10-4Il b)Salts and esters ofundecenoic acids 16 12-8
III.Oleic acid and itssalts and esters : \\
a)Oleic acid 12 9-6Il b)Salts and esters ofoleic acid 16 12-8Il IV.Other : IlI
a)Sorbic acid and acrylic acid 15 9-6
b)Other 15 12
C.Cyclanic ,cyclenic and cycloterpenic monocarboxylic acids 17 13-6Il D.Aromatic monocarboxylic acids : I
I.Benzoic acid and itssalts and esters 17 13-6Il II.Benzoyl chloride 18 14-4
III.Phenylacetic acid and itssalts and esters 19 15-2IIV.Other 16 12-8
29.15 Polycarboxylic acids andtheir anhydrides ,halides ,peroxides andperacids ,
andtheir halogenated ,sulphonated ,nitrated ornitrosated derivatives :Il A.Acyclic polycarboxylic acids : \
I.Oxalic acid and itssalts and esters 19 15-2
II.Malonic and adipic acids andtheir salts and esters 17 13-6Il III.Maleic anhydride 15 12Il IV.Azelaic and sebacic acids and their salts and esters : \
a)Azelaic and sebacic acids 12 9-6Il b)Salts and esters ofazelaic and sebacic acids 16 12-8IlV.Other 16 10-4
B.Cyclanic ,cyclenic and cycloterpenic polycarboxylic acids 17 11-2

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(continued )C.Aromatic polycarboxylic acids :
I.Phthalic anhydride 18 14-4
II.Terephthalic acid and itssalts and esters 18 11-2
III.Other 18 14-4
29.1 6 Carboxylic acids with alcohol ,phenol ,aldehyde orketone function and
other single orcomplex oxygen-function carboxylic acids and their
anhydrides ,halides ,peroxides and peracids ,and their halogenated ,sul­
phonated ,nitrated ornitrosated derivatives :
A.Carboxylic acids with alcohol function :
• I.Lactic acid and itssalts and esters 17 13-6
II.Malic acid and itssalts and esters 15 12\ III.Tartaric acid and itssalts and esters : \ a)Crude calcium tartrate9 7-2
b)Other18 14-4
IV.Citric acid and itssalts and esters :
a)Citric acid19 15-2
b)Crude calcium citrate7 5-6
c)Other20 16
V.Gluconic acid and itssalts and esters 23 18-4
VI.Phenylglycolic acid (mandelic acid )and itssalts and esters20 16
VII.Cholic anddeoxycholic acids andtheir salts and esters13 10-4
VIII .Other : ||
a)Acyclic15 12
b)Cyclic 18 14-4
B.Carboxylic acids with phenol function : ||
I.Salicylic andacetylsalicylic acids andtheir salts andesters :II||
a)Salicylic acid 21 16-8
b)Salts ofsalicylic acid 19 15-2
c)Esters ofsalicylic acid : \I
1.Methyl salicylate andphenyl salicylate (salol ) 22 17-6
2.Other 18 14-4
d)Acetylsalicylic acid and itssalts and esters 21 16-8
II.Sulphosalicylic acids and their salts and esters 18 14-4 \ III.4-Hydroxybenzoic acid and itssalts and esters 16 12-8
IV.Gallic acid (3,4,5-trihydroxybenzoic acid )anditssalts andesters :
a)Gallic acid (3,4,5-trihydroxybenzoic acid ) 14 11-2
b)Salts and esters ofgallic acid (3,4,5-trihydroxybenzoic acid )... 17 13-6
V.Hydroxynaphthoic acids and their salts and esters 18 14-4
VI.Other 17 13-6

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(continued )C.Carboxylic acids with aldehyde orketone function :
I.Dehydrocholic acid (3,7,12-trioxo-5-beta-cholanic acid )and itssalts 13 10-4
11.Ethyl acetoacetate and itssalts 20 16\\ III.Other 17 13-6
D.Other single orcomplex oxygen-function carboxylic acids 17 13-6
VIII .INORGANIC ESTERS AND THEIR SALTS ,AND THEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.17 Sulphuric esters and their salts ,and their halogenated ,sulphonated ,
nitrated ornitrosated derivatives 18 14-4
29.18 Nitrous and nitric esters ,and their halogenated ,sulphonated ,nitrated
ornitrosated derivatives :
A.Ethane-l,2-diol dinitrate (ethylene glycol dinitrate ),mannitol hexa­
nitrate ,glycerol trinitrate andpentaerythritol tetranitrate (penthrite ).. 15 12
B.3-Oxapentane-l,5-diol dinitrate (digol dinitrate ) 15 12
C.Other 17 13-6
29.19 Phosphoric esters and their salts ,including lactophosphates ,and their
halogenated ,sulphonated ,nitrated ornitrosated derivatives :
A.Inositol hexaphosphoric acid (phytic acid ),inositol hexaphosphates
(phytates )and lactophosphates 15 12
B.Tributyl phosphates ,triphenyl phosphate ,tritolyl phosphates ,trixylyl
phosphates andtrichloroethyl phosphates 15 11-2
C.Other 17 13-6
29.20 Carbonic esters and their salts ,and their halogenated ,sulphonated ,
nitrated ornitrosated derivatives 18 14-4
29.21 Other esters ofmineral acids (excluding halides )andtheir salts ,andtheir
halogenated ,sulphonated ,nitrated ornitrosated derivatives
IX.NITROGEN-FUNCTION COMPOUNDS17 13-6
29.22 Amine-function compounds :
A.Acyclic monoamines :
I.Methylamine and di-andtrimethylamine ,andtheir salts 16 12-8
II.Diethylamine and itssalts 11 8-8
III.Other 14 11*2

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(continued )B.Acyclic polyamines :
I.Hexamethylenediamine and itssalts 16 12-8
II.Other 15 96
C.Cyclanic ,cyclenic andcycloterpenic mono -andpolyamines :
I.Cyclohexylamine anddimethylcyclohexylamine ,andtheir salts 13 10-4
II.Other 16 12-8
D.Aromatic monoamines :
I.Aniline and itshalogenated ,sulphonated ,nitrated and nitrosated
derivatives ,and their salts 16 12-8
II.N-Methyl-N,2,4,6-tetranitroaniline (tetryl ) ; 8 6-4
III.Toluidines and their halogenated ,sulphonated ,nitrated and
nitrosated derivatives ,and their salts 16 12-8
IV.Xylidines and their halogenated ,sulphonated ,nitrated and
nitrosated derivatives ,and their salts 15 12
V.Diphenylamine and itshalogenated ,sulphonated ,nitrated and
nitrosated derivatives ,andtheir salts :
a)2,2'4,4'6,6'-Hexanitrodiphenylamine (hexyl )8 6-4
b)Other16 12-8
VI.1-Naphthylamine and 2-naphthylamine and their halogenated ,
sulphonated ,nitrated andnitrosated derivatives ,andtheir salts :
a)2-Naphthylamine and itssalts14 11-2
b)Other16 12-8
VII.Other 16 12-8
E.Aromatic polyamines :
I.Phenylenediamines and diaminotoluenes ,and their halogenated ,
sulphonated ,nitrated andnitrosated derivatives ,andtheir salts....
II.Other14
16112
12-8
29.23 Single orcomplex oxygen-function amino-compounds :
A.Amino-alcohols and their ethers and esters : \
I.Ethanolamine and itssalts 14 11-2
II.Other 16 12*8
B.Amino-naphthols and other amino-phenols ;amino-arylethers ;amino­
arylesters :
I.Anisidines ,dianisidines ,phenetidines ,and their salts 18 14-4
U.Other 16 12-8
C.Amino-aldehydes ;amino-ketones ;amino-quinones 16 12-8
D.Amino-acids :
I.Lysine anditsesters ,andtheir salts 13 10-4
II.Sarcosine and itssalts 15 12

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(continued )D.III.Glutamic acid and itssalts
IV.Glycine19
17(a)
11-2IIV.Other 17 13-6
E.Amino-alcohol-phenols ;amino-acid-phenols ;other single orcomplex
oxygen-function amino-compounds 17 13-6
29.24 Quaternary ammonium salts andhydroxides ;lecithins andother phospho­
aminolipins :
A.Lecithins and other phosphoaminolipins 14 8-8
B.Other 17 13-6
29.25 Carboxyamide-function compounds ;amide-function compounds ofcarbonic
acid :
A.Acyclic amides :
I.Asparagine anditssalts :Il a)Asparagine 14 11-2
b)Asparagine salts 17 13-6IlII.Other 18 14-4li B.Cyclic amides : l\
I.Ureines : \\\ a)4-Ethoxyphenylurea (dulcin )12 9-6Il b)Other15 12|| II.Ureides : I
a)5-Ethyl-5-phenylbarbituric acid (phenobarbital )and itssalts.... 22 17-6Il b)5,5-Diethylbarbituric acid (barbital )and itssalts 19 15-2|| c)Other 17 13-6Il III.Other cyclic amides : I\\ a)Diethylaminoacet-2',6'-xylidide (lidocaine ) 17 12
b)Other 17 13-6
29.26 Carboxyimide-function compounds (including ortho-benzoicsulphimide and
itssalts )andimine-function compounds (including hexamethylenetetramine
andtrimethylenetrinitramine ):
A.Imides :\\ I.ortho-Benzoicsulphimide (saccharin )and itssalts 15 12
II.Other 17 13-6
B.Imines : Ili I.Aldimines 18 14-4
II.Other imines :|| a)Hexamethylenetetramine 18 14-4
b)Trimethylenetrinitramine (hexogen ) 11 8-8
c)Other 17 13-6
(A)SeeAnnex .

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29.27 Nitrile-function compounds 17 15-2
29.28 Diazo -,azo-and azoxy-compounds 16 12-8
29.29 Organic derivatives ofhydrazine orofhydroxylamine 17 13-6
29.30 Compounds with other nitrogen-functions
X.ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC
COMPOUNDS17 13-6
29.31 Organo-sulphur compounds :
A.Xanthates 14 11-2IIB.Other 18 14-4
29.32 Organo-arsenic compounds 17 13-6
29.33 Organo-mercury compounds 17 13-6
29.34 Other organo-inorganic compounds :
A.Tetraethyl-lead 20 16
B.Other 18 14-4
29.35 Heterocyclic compounds ;nucleic acids :
A.Furfuraldehyde (furfural ,furfurol )andbenzofuran (coumarone ) 14 11-2
B.Furfuryl andtetrahydrofurfuryl alcohols 17 13-6
C.Thiophen 14 11-2Il D.Pyridine and itssalts 10 8
E.Indole and betamethylindole (skatole )and their salts 12 9-6IIF.Esters ofpyridine-beta-carboxylic (nicotinic )acid ;diethylamide of
nicotinic acid (nikethamide )and itssalts 14 . 11-2IIG.Quinoline and itssalts 17 13-6
H.2,3-Dimethyl-l-phenyl-5-pyrazolone (phenazone )and 4-dimethylamino­
2,3-dimethyl-l-phenyl-5-pyrazolone (amidopyrin ),andtheir derivatives :
I.2,3-Dimethyl-l-phenyl-4- /sopropyl-5-pyrazolone (propyphenazone ).. 15 10-4
II.Other 25 17-5
IJ.Nucleic acids and their salts 18 14-4
K.3-Picoline 12 9-6IL.Di(benzothiazol-2-yl )disulphide ;mercaptobenzimidazole ;mercapto­
benzothiazole and itssalts 18 14-4

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29.35
(continued )M. Santonin
N.Coumarin ,methylcoumarin and ethylcoumarin13
188
14-4\\ O.Phenolphthalein 18 14-4
P.l-Methyl-4-(N-phenyl-2-thenylamino)piperidine
(thenalidine )and itstartrates andmaleates ;
10-[2-(l-Methyl-2-piperidyl)ethyl]-2-methylthiophenothiazine
(thioridazine )anditssalts ;
4-(3-Hydroxyphenyl)-l-methyl-4-propionylpiperidine
hydrochloride (ketobemidone hydrochloride );
2-(l-Naphthylmethyl)-2-imidazoline hydrochloride
(naphazoline hydrochloride )and
2-(l-naphthylmethyl)-2-imidazoline nitrate (naphazoline nitrate );
2-[N-(3-Hydroxyphenyl)-p-toluidinomethyl]-2-imidazoline
(phentolamine );
4-Butyl-l,2-diphenylpyrazolidine-3,5-dione (phenylbutazone );
5-(3-Dimethylaminopropyl)-10,ll-dihydrodibenz[6 J/]azepine
hydrochloride (imipramine hydrochloride );
0,0-Diethyl 0-6-methyl-2- /5opropylpyrimidin-4-yl
phosphorothioate (diazinon );
2-Chloro-4,6-bis(ethylamino)-l,3 /5-triazine (simazine );
2-Chloro-4-ethylamino-6-?sopropylamino-l,3,5-triazine (atrazine );
(+)-3-Methoxy-N-methylmorphinan (dextromethorphan )and itssalts ;
6-Allyl-5,7-dihydrobenz[c,e]azepine (azapetine )anditssalts ;
7-Chloro-2-methylamino-5-phenylbenzo-3H-l,4-diazepine
4-oxide (chlordiazepoxide )anditssalts ;
N-/5oNicotinoyl-N'- isopropylhydrazine (iproniazid );
l,2,3,4-Tetrahydro-2-methyl-9-phenyl-2-azafluorene
(phenindamine )anditssalts ;
3-Dimethylcarbamoyloxy-l-methylpyridinium bromide
(pyridostigmine bromide );
2-Chloro-10-(3-dimethylaminopropylidene)-9-thiaanthracene
(chlorprothixene );
2-Benzyl-2-imidazoline hydrochloride (tolazoline hydrochloride );
2-Chloro-4,6-bis( /sopropvlamino)-l,3)5-triazine (propazine );
2-Ethylthio-10-[3-4-methylpiperazin-l-yl)propyl]phenothiazine
(thiethylperazine );
Halogenated quinoline derivatives ;
Quinoline-carboxylic acid derivatives 16 8-4
Q. Other 16 10-4
29.36 Sulphonamides 18 11-2
29.37 Sultones and sultams
XI.PROVITAMINS ,VITAMINS ,HORMONES AND ENZYMES ,
NATURAL OR REPRODUCED BYSYNTHESIS17 13-6
29.38 Provitamins and vitamins ,natural orreproduced bysynthesis (including
natural concentrates ),derivatives thereof used primarily asvitamins ,and
intermixtures oftheforegoing ,whether ornotinanysolvent :
A.Provitamins ,unmixed ,whether ornotinaqueous solution 14 7-1

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(continued )B.Vitamins ,unmixed ,whether ornotinaqueous solution :
I.Vitamins A 9 4-5
II.Vitamins B2,Bs,Be,B12and H 9 5-8
III.Vitamin B9 18 14-4 \ IV.Vitamin C 12 9-6
V.Other vitamins 14 9-1
C.Natural concentrates ofvitamins :
I.Natural concentrates ofvitamins A+D 9 5-6
II.Other 14 11-2
D.Intermixtures ,whether ornot inany solvent ;non-aqueous solutions
ofprovitamins orvitamins 18 11-7
29.39 Hormones ,natural orreproduced bysynthesis ;derivatives thereof ,used
primarily ashormones ;other steroids used primarily ashormones :
A.Adrenaline 17 13-6
B.Insulin 16 12-8
C.Pituitary (anterior )andsimilar hormones : II
I.Gonadotrophic hormones 11 8-8 \II.Other 15 12
D.Adrenal (cortex )hormones : ||||
I.Cortisone and hydrocortisone ,and their acetates ;prednisone and
prednisolone 11 8-8
II.Other 14 11-2
E.Other hormones and other steroids 14 11-2
29.40 Enzymes13 10-4
XII.GLYCOSIDES AND VEGETABLE ALKALOIDS ,NATURAL OR
REPRODUCED BYSYNTHESIS ,AND THEIR SALTS ,ETHERS ,
ESTERS AND OTHER DERIVATIVES
29.41 Glycosides ,natural orreproduced bysynthesis ,and their salts ,ethers ,
esters and other derivatives :
A.Digitalis glycosides 12 9-6
B.Glycyrrhizic acid and glycyrrhizates 11 8-8
C.Rutin and itsderivatives 18 14-4
D.Other 14 11-2

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29.42 Vegetable alkaloids ,natural orreproduced bysynthesis ,and their salts ,
ethers ,esters andother derivatives :
A.Oftheopium group :
I.Thebaine and itssalts 13 10-4\\II.Other 17 13-6
B.Ofcinchona : l
I.Quinine and quinine sulphate 9 7-2
II.Other 12 9-6Il C.Other alkaloids : \l\\ I.Caffeine and itssalts 13 10-4
II.Cocaine and itssalts : IIII
a)Crude cocaine 5 Free
b)Other 17 11-2
III.Emetine anditssalts and its salts ............. ................... ........ 10 8Il IV.Ephedrines andtheir salts 16 12-8
V.Theobromine and itsderivatives 10 8IIVI.Theophylline and theophylline-diaminoethane (aminophyllin ),and
their salts17 13-6IVII.Other 13 8-4
xm .OTHER ORGANIC COMPOUNDS
29.43 Sugars ,chemically pure ,other than sucrose ,glucose and lactose ;sugar
ethers and sugar esters ,andtheir salts ,other than products ofheadings
Nos 29.39 ,29.41 and29.42 :Il A.Rhamnose ,raffinose and mannose 15 — .IB.Other 20 —
29.44 Antibiotics :
A.Penicillins 21 16-8
B.Chloramphenicol 13 10-4
C.Other antibiotics 9 8
29.45 Other organic compounds 20 16

NoL304/156 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Notes
1.Forthepurposes ofheading No30.03 ,"medicaments "means goods (other than foods orbeverages such as
dietetic ,diabetic orfortified foods ,tonic beverages ,spawater )notfalling within heading No30.02 or30.04
which areeither :
(a)Products comprising twoormore constituents which have been mixed orcompounded together forthera­
peutic orprophylactic uses ;or
(b)Unmixed products suitable forsuch uses putupinmeasured doses orinforms orinpackings ofakind
sold byretail fortherapeutic orprophylactic purposes .
Forthepurposes ofthese provisions and ofNote 3(d)tothisChapter ,thefollowing aretobetreated :
(A)Asunmixed products :
(1)Unmixed products dissolved inwater ;
(2)Allgoods falling inChapter 28or29;and
(3)Simple vegetable extracts falling inheading No13.03 ,merely standardised ordissolved inanysolvent ;
(B)Asproducts which have been mixed :
(1)Colloidal solutions andsuspensions (other than colloidal sulphur );
(2)Vegetable extracts obtained bythetreatment ofmixtures ofvegetable materials ;and
(3)Salts andconcentrates obtained byevaporating natural mineral waters .
2.The headings ofthisChapter aretobetaken nottoapply to:
(a)Aqueous distillates andaqueous solutions ofessential oils,suitable formedicinal uses (heading No33.05 );
(b)Dentifrices ofallkinds ,including those having therapeutic orprophylactic properties ,which aretobecon­
sidered asfalling within heading .No33.06 ,or
(c)Soap orother products ofheading No34.01 containing added medicaments .
3.Heading No30.05 istobetaken toapply ,andtoapply only ,to:
(a)Sterile surgical catgut andsimilar sterile suture materials ;
(b)Sterile laminaria andsterile laminaria tents ;
(c)Sterile absorbable surgical haemostatics ;
(d)Opacifying preparations forX-ray examinations and diagnostic reagents (excluding those ofheading No
30.02 )designed tobeadministered tothepatient ,being unmixed products putupinmeasured doses or
products consisting oftwoormore products which have been mixed orcompounded together forsuch uses ;
(e)Blood-grouping reagents ;
(f)Dental cements andother dental fillings ;and
(g)First-aid boxes and kits .

24.11.75 Official Journal oftheEuropean Communities NoL304/157
IlRate ofDuty
Heading
number Description autonomous
°/oconventional
°/o
1 2 3 4
30.01 Organo-therapeutic glands orother organs ,dried ,whether ornot
powdered ;organo-therapeutic extracts ofglands orother organs orof
their secretions ;other animal substances prepared fortherapeutic or
prophylactic uses,notelsewhere specified orincluded :
A.Glands orother organs ,dried :
I.Powdered
II.Not powdered
B.Other10
8
118
6-4
8-8
30.02 Antisera ;microbial vaccines ,toxins ,microbial cultures (including ferments
butexcluding yeasts )andsimilar products :
A.Antisera and vaccines 15 9-6
B.Microbial cultures 17 13-6
C.Other 14 11-2
30.03 Medicaments (including veterinary medicaments ):
A.Notputupinforms orinpackings ofakind sold byretail :\\ I.Containing iodine oriodine compounds 29 20-3Il II.Other : ||II
a)Containing penicillin ,streptomycin ortheir derivatives :\II 1.Containing penicillin oritsderivatives 17 13-2
2.Other 17 11-2Il b)Other 15 7-8II B.Putupinforms orinpackings ofakind sold byretail :
I.Containing iodine oriodine compounds 34 23-8
II.Other : ||||
a)Containing penicillin ,streptomycin ortheir derivatives 22 17-6
b)Other 20 10-4
30.04 Wadding ,gauze ,bandages and similar articles (forexample ,dressings ,
adhesive plasters ,poultices ),impregnated orcoated with pharmaceutical
substances orputupinretail packings formedical orsurgical purposes ,
other than goods specified inNote 3tothisChapter 17 11-2
30.05 Other pharmaceutical goods 15 12

NoL304/158 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 31
FERTILISERS
Notes
1.Heading No31.02 istobetaken toapply ,andtoapply only ,tothefollowing goods ,provided thatthey are
notputupintheforms orpackings described inheading No31.05 :
(A)Goods which answer tooneorother ofthedescriptions given below :
(i)Sodium nitrate containing notmore than 16-3%byweight ofnitrogen ;
(ii)Ammonium nitrate ,whether ornotpure ;
(iii)Ammonium sulphonitrate ,whether ornotpure ;
(iv)Ammonium sulphate ,whether ornotpure ;
(v)Calcium nitrate containing notmore than 16% byweight ofnitrogen ;
(vi)Calcium nitrate-magnesium nitrate ,whether ornotpure ;
(vii)Calcium cyanamide containing notmore than 25% byweight ofnitrogen ,whether ornottreated
with oil;
(viii)Urea ,whether ornotpure .
(B)Fertilisers consisting ofanyofthegoods described in(A)above ,butwithout quantitative criteria ,mixed
together .
(C)Fertilisers consisting ofammonium chloride orofanyofthegoods described in(A)or(B)above ,butwithout
quantitative criteria ,mixed with chalk ,gypsum orother inorganic non-fertilising substances .
(D)Liquid fertilisers consisting ofthegoods ofsubparagraphs 1(A)(ii)or(viii)above ,orofmixtures ofthose
goods ,inanaqueous orliquid ammonia solution .
2.Heading No31.03 istobetaken toapply ,andtoapply only ,tothefollowing goods ,provided thatthey arenot
putupintheforms orpackings described inheading No31.05 :
(A)Goods which answer tooneorother ofthedescriptions given below :
(i)Basic slag ;
(ii)Disintegrated (calcined )calcium phosphates (thermophosphates andfused phosphates )andcalcined
natural aluminium calcium phosphates ;
(iii)Superphosphates (single ,double ortriple );
(iv)Calcium hydrogen phosphate containing notlessthan 0*2% byweight offluorine .
(B)Fertilisers consisting ofanyofthegoods described in(A)above ,butwithout quantitative criteria ,mixed
together .
(C)Fertilisers consisting ofanyofthegoods described in(A)or(B)above ,butwithout quantitative criteria ,
mixed with chalk ,gypsum orother inorganic non-fertilising substances .
3.Heading No31.04 istobetaken toapply ,andtoapply only ,tothefollowing goods ,provided that they a
notputupintheforms orpackings described inheading No31.05 :
(A)Goods which answer tooneorother ofthedescriptions given below :
(i)Crude natural potassium salts (forexample ,carnallite ,kainite andsylvinite );
(ii)Crude potassium salts obtained bythetreatment ofresidues ofbeet molasses ;
(iii)Potassium chloride ,whether ornotpure ,except asprovided inNote 6(c)below ;
(iv)Potassium sulphate containing notmore than 52% byweight ofK2O ;
(v)Magnesium sulphate-potassium sulphate containing notmore than 30% byweight ofK2O .

24.11.75 Official Journal oftheEuropean Communities NoL304/159
(B)Fertilisers consisting ofany ofthegoods described in(A)above ,butwithout quantitative criteria ,mixed
together .
4.Monoammonium and diammonium orthophosphates ,whether ornotpure ,and mixtures thereof ,aretobe
classified inheading No31.05 .
5.Forthepurposes ofthequantitative criteria specified inNotes 1(A),2(A)and 3(A)above ,thecalculation is
tobemade onthedryanhydrous product .
6.This Chapter does notcover :
(a)Animal blood ofheading No05.15 ;
(b)Separate chemically defined compounds (other than those answering tothedescriptions inNote 1(A),
2(A),3(A)or4above );or
(c)Cultured potassium chloride crystals (other than optical elements )weighing notlessthan 2-5geach ,of
heading No38.19 ;optical elements ofpotassium chloride (heading No90.01 ).
Rate ofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
31.01 Guano and other natural animal orvegetable fertilisers ,whether ornot
mixed together ,butnotchemically treated Free Free
31.02 Mineral orchemical fertilisers ,nitrogenous : III A.Natural sodium nitrate (a) Free Free
B.Urea containing more than 45% byweight ofnitrogen onthedry
anhydrous product 16 12-8
C.Other 10 8
31.03 Mineral orchemical fertilisers ,phosphatic : I|| A.Mentioned inNote 2(A)tothisChapter : II
I.Superphosphates 6 4-8
II.Other Free Free
B.Mentioned inNote 2(B)6r(C)tothis Chapter 4 2-4
31.04 Mineral orchemical fertilisers ,potassic : I
A.Mentioned inNote 3(A)tothis Chapter Free Free
B.Mentioned inNote 3(B)tothis Chapter 3 2-4
31.05 Other fertilisers ;goods ofthepresent Chapter intablets ,lozenges and
similar prepared forms orinpackings ofagross weight notexceeding
10kg:|| A.Other fertilisers :
I.Containing thethree fertilising substances :nitrogen ,phosphorus
and potassium 7 6-6
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/160 Official Journal oftheEuropean Communities 24.11.75
Il|| Rate ofDuty
Heading
number Description autonomous
°/oconventional
»/o
1 2 3 4
31.05
(continued )A.II.Containing thetwo fertilising substances :nitrogen andphosphorus :
a)Monoammonium and diammonium orthophosphates and
mixtures thereof 7 66Il b)Containing phosphates andnitrates 7 66II c)Other : I||Il 1.With anitrogen content exceeding 10°/obyweight 10 . 8Il2.Other 7 4-8|| III.Containing thetwo fertilising substances :nitrogen and potassium :
a)Natural potassic sodium nitrate ,consisting ofanatural mixture
ofsodium nitrate and potassium nitrate (theproportion ofthe
latter element may beashigh as44% >),ofatotal nitrogen
content notexceeding 16-3% >byweight (a) 10 Free
b)Other : \Il 1.With anitrogen content exceeding 10% byweight ... 10 8II2.Other 7 4-8Il IV.Other : \
a)With anitrogen content exceeding 10°/obyweight 10 8
b)Other 4 3-2
B.Goods ofthepresent Chapter intablets ,lozenges andsimilar prepared
forms orinpackings ofagross weight notexceeding 10kg 11 8-8
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/161
CHAPTER 32
TANNING AND DYEING EXTRACTS ;TANNINS AND THEIR DERIVATIVES ;DYES ,COLOURS ,
PAINTS AND VARNISHES ;PUTTY ,FILLERS AND STOPPINGS ;INKS
Notes
1.This Chapter does notcover :
(a)Separate chemically defined elements and compounds (except those falling within heading No32.04 or
32.05 ,inorganic products ofakind used asluminophores (heading No32.07 ),andalsodyesorother colouring
matter informs orpackings ofakind sold byretail falling within heading No32.09 );or
(b)Tannates andother tanning derivatives ofproducts falling within heading Nos 29.38 to29.42 ,29.44 or
35.01 to35.04 .
2.Heading No32.05 istobetaken toinclude mixtures ofstabilised diazonium salts andcoupling compounds for
theproduction ofinsoluble azoic dyestuffs onthefibre .
3.Heading Nos 32.05 ,32.06 and 32.07 aretobetaken toapply also topreparations based on,respectively ,
synthetic organic dyestuffs (including pigment dyestuffs ),colour lakes andother colouring matter ,ofakind
used forcolouring inthemass artificial plastics ,rubber orsimilar materials orasingredients inpreparations
forprinting textiles .The headings arenottobeapplied ,however ,toprepared pigments falling within heading
No 32.09 .
4.Heading No32.09 istobetaken toinclude solutions (other than collodions )consisting ofanyoftheproducts
specified inheading Nos 39.01 to39.06 involatile organic solvents if,andonly if,theweight ofthesolvent
exceeds 50% oftheweight ofthesolution .
5.Theexpression "colouring matter "inthisChapter does notinclude products ofakind used asextenders inoil
paints ,whether ornotthey arealsosuitable forcolouring distempers .
6.Theexpression "stamping foils"inheading No32.09 istobetaken toapply only toproducts ofakind used for
printing ,forexample ,book covers orhatbands ,andconsisting of:
(a)Thin sheets composed ofmetallic powder (including powder ofprecious metal ),orpigment ,agglomerated
with glue,gelatin orother binder ;or
(b)Metal (forexample ,gold oraluminium )orpigment ,deposited onpaper ,artificial plastic material orother
support .IIIIRate ofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
32.01 Tanning extracts ofvegetable origin :Il A.Ofwattle (mimosa ) 10(a ) 9
B.Ofquebracho Free Free\\ C.Ofsumach ,ofvallonia ,ofoakorofchestnut 9—
D.Other 9 8(b)
(a)Duty rate reduced to3% (suspension )foranindefinite period .
(b)Duty rate reduced to4%inrespect ofeucalyptus tanning extracts ,within thelimits ofanannual tariff quota of250metric tons tobegranted bythe
competent authorities oftheE.C.

NoL304/162 Official Journal oftheEuropean Communities 24.11.75\ Rate ofDuty
Heading
number Description autonomous
•Itconventional
•It
1 2 3 4
32.02 Tannins (tannic acids ),including water-extracted gall-nut tannin ,andtheir
salts ,ethers ,esters and other derivatives 10 8
32.03 Synthetic organic tanning substances ,and inorganic tanning substances ;
tanning preparations ,whether ornot containing natural tanning ma­
terials ;enzymatic preparations forpre-tanning (forexample ,ofenzymatic ,pancreatic orbacterial origin ) 10 8
32.04 Colouring matter ofvegetable origin (including dyewood extract andother
vegetable dyeing extracts ,butexcluding indigo )orofanimal origin :
A.Colouring matter ofvegetable origin :
I.Black cutch (acacia catechu ) Free Free
II.Extracts ofPersian berries and ofmadder ;woad 6 4-8
III.Litmus 3 2-4
IV.Other 9 56
B.Colouring matter ofanimal origin 10 8
32.05 Synthetic organic dyestuffs (including pigment dyestuffs );synthetic organic
products ofakind used asluminophores ;products ofthekind known as
optical bleaching agents ,substantive tothefibre ;natural indigo :
A.Synthetic organic dyestuffs 17 10
B.Preparations mentioned inNote 3tothisChapter 20 14
C.Synthetic organic products ofakind used asluminophores 19 16-8
D.Products ofthekind known asoptical bleaching agents ,substantive
tothe fibre 17 95
E.Natural indigo . 9 8-4
32.06 Colour lakes 16 14
32.07 Other colouring matter ;inorganic products ofakind used asluminophores :
A.Other colouring matter :
I.Mineral blacks ,not elsewhere specified orincluded 9 7-2
II.Soluble vandyke brown and similar products 9 7-2
III.Pigments based onzinc sulphide (lithopone andthelike ) 12 96
IV.Pigments based ontitanium oxide 15 9-6
V.Pigments based onlead,barium ,zinc orstrontium chromates :
a)Molybdenum red 11 8-8
b)Other 17 13-6
VI.Other :
a)Magnetite Free 7
b)Other 14 11-2

24.11.75 Official Journal oftheEuropean Communities NoL304/163
il Rate ofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
32.07
(continued )B.Preparations mentioned inNote 3tothisChapter
C.Inorganic products ofakind used asluminophores16
1212-8
8
32.08 Prepared pigments ,prepared opacifiers and prepared colours ,vitrifiable
enamels and glazes ,liquid lustres and similar products ,ofthekind used
intheceramic ,enamelling and glass industries ;engobes (slips);glass frit
andother glass ,intheform ofpowder ,granules orflakes :II A.Prepared pigments ,prepared opacifiers andprepared colours 15 12Il B.Vitrifiable enamels and glazes 16 10-4
C.Liquid lustres andsimilar products ;engobes (slips ) 13 8liD.Glass fritandother glass ,intheform ofpowder ,granules orflakes .... 8 4-8
32.09 Varnishes and lacquers ;distempers ;prepared water pigments ofthekind
used forfinishing leather ;paints and enamels ;pigments inlinseed oil,
white spirit ,spirits ofturpentine ,varnish orother paint orenamel media ;
stamping foils ;dyes orother colouring matter informs orpackings of
akind sold byretail :
A.Varnishes and lacquers ;distempers ;prepared water pigments ofthe
kind used forfinishing leather ;paints anaenamels ;pigments inlinseed
oil,white spirit ,spirits ofturpentine ,varnish orother paint orenamel
media :
I.Pearl essence 16 12-8\\ II.Other 19 12Il B.Stamping foils 17 11-2
C.Dyes orother colouring matter informs orpackings ofakind sold
byretail 16 12-8
32.10 Artists ',students 'andsignboard painters 'colours ,modifying tints ,amuse­
ment colours and thelike,intablets ,tubes ,jars,bottles ,pans orin
similar forms orpackings ,including such colours insetsoroutfits ,with
orwithout brushes ,palettes orother accessories : 22 14-4
32.11 Prepared driers 17 11-2
32.12 Glaziers 'putty ;grafting putty ;painters 'fillings ;non-refractory surfacing
preparations ;stopping ,sealing andsimilar mastics ,including resin mastics
ana cements 11 7-2
32.13 Writing ink,printing inkandother inks : \
A.Writing ordrawing ink 15 12
B.Printing ink 18 11-2
C.Other inks 16 12-8

NoL304/164 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS ;PERFUMERY ,COSMETICS AND TOILET PREPARATIONS
Notes
1.This Chapter does notcover :
(a)Compound alcoholic preparations (known as"concentrated extracts "),forthemanufacture ofbeverages ,
ofheading No22.09 ;
(b)Soap andother products falling within heading No34.01 ;or
(c)Spirits ofturpentine orother products falling within heading No38.07 .
2.Heading No33.06 istobetaken toapply ,inter alia,to:
(a)Prepared room deodorisers ,whether ornotperfumed ;
(b)Products ,whether ornotmixed (other than those ofheading No33.05 ),suitable foruseasperfumery
cosmetics ,ortoilet preparations orasroom deodorisers ,putupinpackings ofakind sold byretail forsuch
liRate ofDuty
Heading
number Description autonomous
•/.conventional
»/«
1 2 3 4
33.01 Essential oils (terpeneless ornot);concretes andabsolutes ;resinoids :
A.Essential oils,notterpeneless :
I,Ofcitrus fruit 12 11
II.Other : \II a)Geranium ,clove ,niaouli and ylang-ylang oils 5 3-2II b)Other Free (a)
B.Essential oils,terpeneless : ||II I.Ofcitrus fruit 12 12IIII.Other 10 6-4
C.Resinoids 7 5-6
33.02 Terpenic by-products ofthedeterpenation ofessential oils 10 6-4
33.03 Concentrates ofessential oils infats,infixed oils,orinwaxes orthe
like,obtained bycold absorption orbymaceration 9 7-2
33.04 Mixtures oftwo ormore odoriferous substances (natural orartificial )
and mixtures (including alcoholic solutions )with abasis ofoneormore
ofthese ^substances ,ofakind used asrawmaterials intheperfumery ,food ,drink orother industries 10 8
{«)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/165lRate ofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
33.05 Aqueous distillates and aqueous solutions ofessential oils,including such
products suitable formedicinal uses 12 * 9-6
33.06 Perfumery ,cosmetics andtoilet preparations :
A.Shaving creams
B.Other20
1812-8
11-2

NoL304/166 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 34
SOAP ,ORGANIC SURFACE-ACTIVE AGENTS ,WASHING PREPARATIONS ,
LUBRICATING PREPARATIONS ,ARTIFICIAL WAXES ,PREPARED WAXES ,POLISHING
AND SCOURING PREPARATIONS ,CANDLES AND SIMILAR ARTICLES ,MODELLING PASTES
AND "DENTAL WAXES "
Notes
1.This Chapter does notcover :
(a)Separate chemically defined compounds ;or
(b)Dentifrices ,shaving creams orshampoos containing soap ororganic surface-active agents (heading No33.06 ).
2.Forthepurposes ofheading No34.01 ,theexpression "soap"istobetaken toapply only tosoap soluble in
water .Soap andother products falling within heading No34.01 may contain added substances (forexample ,
disinfectants ,abrasive powders ,fillers ormedicaments ).Products containing abrasive powders remain classi­
fiedinheading No34.01 only ifintheform ofbars ,cakes ormoulded pieces orshapes .Inother forms they are
tobeclassified inheading No34.05 as"scouring powders andsimilar preparations ".
3.The reference inheading No34.03 topetroleum oilsandoilsobtained from bituminous minerals istobetaken
toapply totheproducts defined inNote 3ofChapter 27.
4.Inheading No34.04 theexpression "prepared waxes ,notemulsified orcontaining solvents "istobetaken to
apply only to:
(A)Mixtures ofanimal waxes ,mixtures ofvegetable waxes ormixtures ofartificial waxes ;
(B)Mixtures ofdifferent classes ofwaxes (animal ,vegetable ,mineral orartificial );and
(C)Mixtures ofwaxy consistency notemulsified orcontaining solvents ,with abasis ofoneormore waxes
andcontaining fats,resins ,mineral substances orother materials .
The heading istobetaken nottoapply to:
(a)Waxes falling within heading No27.13 ;or
(b)Separate animal waxes andseparate vegetable waxes ,merely coloured .
\\l Rate ofDuty
Heading
number Description autonomous conventional
•/.
1 2 3 4
34.01 Soap ;organic surface-active products and preparations foruseassoap ,
intheform ofbars ,cakes ormoulded pieces orshapes ,whether ornot
combined with soap 19 12
34.02 Organic surface-active agents ;surface-active preparations and washing
preparations ,whether ornotcontaining soap 17 12

24.11.75 Official Journal oftheEuropean Communities NoL304/167l Rate ofDuty
Heading
number Description autonomous
•/.conventional
1 2 3 4
34.03 Lubricating preparations ,and preparations ofakind used foroilor
grease treatment oftextiles ,leather orother materials ,butnotincluding
preparations containing 70% ormore byweight ofpetroleum oilsorof
oilsobtained from bituminous minerals :li A.Containing petroleum oilsoroilsobtained from bituminous minerals .. 10 6-4
B.Other 10 6-4
34.04 Artificial waxes (including water-soluble waxes );prepared waxes ,not
emulsified orcontaining solvents 12 8
34.05 Polishes and creams ,forfootwear ,furniture orfloors ,metal polishes ,
scouring powders andsimilar preparations ,butexcluding prepared waxes
falling within heading No 34.04 15 9-6
34.06 Candles ,tapers ,night-lights andthelike 16 12-8
34.07 Modelling pastes (including those putupforchildren's amusement and
assorted modelling pastes );preparations ofakind known as"dental wax"
oras"dental impression compounds ",inplates ,horseshoe shapes ,sticks
and similar forms 16 10-4

NoL304/168 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 35
ALBUMINOID AL SUBSTANCES :GLUES
Notes
1.This Chapter does notcover :
(a)Protein substances putupasmedicaments (heading No30.03 );or
(b)Gelatin postcards andother products oftheprinting industry (Chapter 49).
2.Forthepurposes ofheading No35.05 ,theterm "dextrins "istobetaken toapply tostarch degradation products
with areducing sugar content ,expressed asdextrose onthedrysubstance ,notexceeding 10% .Such products
with areducing sugar content exceeding 10% fallinheading No17.02 .
Rate ofDuty
Heading
number Description autonomous conventional
•/.
1 2 3 4
35.01 Casein ,caseinates andother casein derivatives ;casein glues :
A.Casein : IIII I.Forthemanufacture ofregenerated textile fibres (a) 2 2
II.For industrial uses other than the manufacture offoodstuffs or
fodder (a) 6 5
III.Other 14 —
B.Casein glues 13 —IIC.Other 10 10
35.02 Albumins ,albuminates andother albumin derivatives :Il A.Albumins : IlI
I.Unfit ,ortoberendered unfit ,forhuman consumption (b) Free Free
II.Other : II||
a)Ovalbumin andlactalbumin : IIII
1.Dried (forexample ,insheets ,scales ,flakes ,powder ) 10(c)—
2.Other 10(c)—Il b)Other 10 —
B.Albuminates and other albumin derivatives 12 12
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Entry under this subheading ofalbumins toberendered unfit forhuman consumption issubject toconditions tobedetermined bythecom­
petent authorities .
(c)The advalorem duty issubstituted byaspecific taxestablished inaccordance with theprovisions ofCouncil Regulation No170/67/EEC .

24.11.75 Official Journal oftheEuropean Communities NoL304/169
II Rate ofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
35.03 Gelatin (including gelatin inrectangles ,whether ornot coloured or
surface-worked )and gelatin derivatives ;glues derived from bones ,hides ,
nerves ,tendons orfrom similar products ,andfishglues ;isinglass :\\ A.Isinglass 10 8
B.Other 15 12
35.04 Peptones andother protein substances andtheir derivatives ;hide powder ,
whether ornot chromed 12 8
35.05 Dextrins anddextrin glues ;soluble orroasted starches ;starch glues :
A.Dextrins ;soluble orroasted starches 23-9
+vc14 i+vc
B.Glues made from dextrin orfrom starch ,containing byweight of
those materials : \
I.Less than 25% 16-3
+vc13+vc
with amax.
of18
II.25% ormore but less than 55% 16-3
+vc13+vc
with amax.
of18
III.55% ormore but lessthan 80% 16-3
+vc13+vc
with amax.
of18
IV.80% or more 16-3
+vc13+vc
with amax.
of18
35.06 Prepared glues notelsewhere specified orincluded ;products suitable for
useasglues putupforsalebyretail asglues inpackages notexceeding a
netweight of1kg:
A.Prepared glues notelsewhere specified orincluded :
I.Vegetable glues :Il a)Obtained from natural gums 11 8-8
b)Other 19 15-2II II.Other glues 16 12-8
B.Products suitable foruseasglues put upforsale byretail asglues
inpackages notexceeding anetweight of1kg 19 15-2

NoL304/170 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 36
EXPLOSIVES ;PYROTECHNIC PRODUCTS ;MATCHES ;PYROPHORIC ALLOYS ;
CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1.This Chapter does notcover separate chemically defined compounds other than those described inNote 2(a)
or(b)below .
2.Heading No36.08 istobetaken toapply only to:
(a)Metaldehyde ,hexamethylenetetramine andsimilar substances ,putupinforms (forexample ,tablets ,sticks
orsimilar forms )foruseasfuels ;fuels with abasis ofalcohol ,andsimilar prepared fuels ,insolid orsemi­
solid form ;
(b)Liquid fuels (forexample ,petrol )ofakind used inmechanical lighters ,incontainers ofacapacity not
exceeding 300cm3;and
(c)Resin torches ,firelighters andthelike .
II Rate ofDuty
Heading
numberDescription autonomous conventional
*/.
1 2 3 4
36.01 Propellent powders :
A.Black powder (gunpowder ) 8
116-4
8-8
36.02 Prepared explosives ,other than propellent powders ., 16 12-8
36.03 Mining ,blasting and safety fuses 15 9-6
36.04 Percussion and detonating caps ;igniters ;detonators 24 19-2
36.05 Pyrotechnic articles (forexample ,fireworks ,railway fogsignals ,amorces ,
rain rockets ):
A.Amorces instrips orrolls forlighters ,miners 'lamps andthelike
B.Other13
1810-4
11-2
36.06 Matches (excluding Bengal matches ) 14 11-2
36.07 Ferro-cerium andother pyrophoric alloys inallforms 15 9-6
36.08 Other combustible preparations and products 19 15-2

24.11.75 Official Journal oftheEuropean Communities NoL304/171
CHAPTER 37
PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS
Notes
1.This Chapter does notcover waste orscrap materials .
2.Heading No37.08 istobetaken toapply only to:
(a)Chemical products mixed orcompounded forphotographic uses (forexample ,sensitised emulsions ,developers
and fixers );and
(b)Unmixed substances suitable forsuch uses andputupinmeasured portions orputupforsalebyretail in
aform ready foruse.
The heading does notapply tophotographic pastes orgums ,varnishes orsimilar products .
Additional Notes
1.Inthecase ofsound films imported intwo bands (theband bearing only theimages andtheband used for
recording thesound J,each band istobeclassified initsappropriate heading .
2.Theexpression "newsreels "(subheading 37.07 BI)shall betaken toapply tofilms ofalength oflessthan 330m
anddepicting current events ofapolitical ,sporting ,military ,scientific ,literary ,folkloric ,touristic ,society ,
etc.,nature .IIl Rate ofDuty
HeadingnumberDescription autonomous
•/.conventional
•/.
1 2 3 4
37.01 Photographic plates and film intheflat,sensitised ,unexposed ,ofany
material other than paper ,paperboard orcloth 21 13-6
37.02 Film inrolls ,sensitised ,unexposed ,perforated ornot:
A.Ofawidth of35mm orless :|| I.Microfilm ;film forradiography and thegraphic arts 20 12-8Il II.Other 20 8
B.Ofawidth ofmore than 35mm 20 12-8
37.03 Sensitised paper ,paperboard and cloth ,unexposed orexposed butnot
developed 23 14-4
37.04 Sensitised plates andfilm,exposed butnotdeveloped ,negative orpositive :
A.Cinematograph film :II I.Negatives ;intermediate positives Free Free\II.Other positives 2-35 UAper
100 metres1-52 UAper
100 metres\B.Other Free Free

NoL304/172 Official Journal oftheEuropean Communities 24.11.75
IlRate ofDuty
Heading
numberDescription autonomous
•/.conventional
°/o
1 2 3 4
37.05 Plates ,unperforated film andperforated film (other than cinematograph
film),exposed anddeveloped ,negative orpositive :
A.Microfilm 5 4IB.Other 12 8
37.06 Cinematograph film,exposed anddeveloped ,consisting only ofsoundtrack ,negative orpositive Free (a)
37.07 Other cinematograph film,exposed and developed ,whether ornot
incorporating sound track ,negative orpositive :II A.Negatives ;intermediate positives Free Free
B.Other positives : Il
I.Newsreels
II.Other ,ofawidth of:2-25 UAper
100 metres1-57 UAper
100 metres||a)Less than 10mm 0-50 UAper
100 metres0-32 UAper
100 metres
b)10mm ormore ,butlessthan 34mm . 3*50 UAper
100 metres2-80 UAper
100metres
c)34mm ormore ,but less than 54mm 5UAper
100 metres3-20 UAper
100 metreslid)54mm ormore 5UAper
100 metres4UAper
100 metres
37.08 Chemical products and flash light materials ,ofakind and inaform
suitable foruseinphotography 15 96
(a)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/173
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1.This Chapter does notcover :
(a)Separate chemically defined elements orcompounds with theexception ofthefollowing :
(1)Artificial graphite (heading No38.01 );
(2)Disinfectants ,insecticides ,fungicides ,herbicides ,anti-sprouting products ,ratpoisons and similar
products putupasdescribed inheading No38.11 ;
(3)Products putupascharges forfire-extinguishers orputupinfire-extinguishing grenades (heading
No38.17 );
(4)Products specified inNote 2(a),2(c),2(d)or2(f)below .
(b)Mixtures ofchemicals andfoodstuffs ofakind used inthepreparation ofhuman foodstuffs (generally ,
heading No21.07 ).
(c)Medicaments (heading No30.03 ).
2.Heading No38.19 istobetaken toinclude thefollowing goods which aretobetaken nottofallwithin any
other heading oftheTariff :
(a)Cultured crystals (other than optical elements )weighing notlessthan 2-5geach ,ofmagnesium oxide or
ofthehalides ofthealkali orofthealkaline-earth metals ;
(b)Fusel oil;
(c)Inkremovers putupinpackings forsalebyretail ;
(d)Stencil correctors putupinpackings forsalebyretail ;
(e)Ceramic firing testers ,fusible (forexample ,Seger cones );
(f)Plasters specially prepared foruseindentistry ;and
(g)Chemical elements ofChapter 28(forexample ,silicon andselenium )doped foruseinelectronics ,inthe
form ofdiscs ,wafers orsimilar forms ,polished ornot,whether ornotcoated with auniform epitaxial layer .
-\Rate ofDuty
Heading
numberDescription autonomous
%>conventional
•/.
1 2 3 4
38.01 Artificial graphite ;colloidal graphite ,other than suspensions inoil:
A.Artificial graphite :
I.Inimmediate packings ofanetcapacity of1kgorless
II.Other
B.Natural orartificial colloidal graphite10
6
96-4
46
56
38.02 Animal black (forexample ,bone black andivory black ),including spent
animal black 7 56

NoL304/174 Official Journal oftheEuropean Communities 24.11 .75l Rate ofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
38.03 Activated carbon (decolourising ,depolarising oradsorbent );activated
diatomite ,activated day,activated bauxite and other activated natural
mineral products :
A.Activated carbon 16 10-4||B.Other 14 8-8
38.04 Ammoniacal gas liquors and spent oxide produced incoal gas
purification4 3-2
38.05 Tall oil:\\ A.Crude 4 Free\\B.Other 7 5-6
38.06 Concentrated sulphite lye 9 7-2
38.07 Spirits ofturpentine (gum,wood andsulphate )andother terpenic solvents
produced bythedistillation orother treatment ofconiferous woods ;
crude dipentene ;sulphite turpentine ;pine oil(excluding "pine oils"not
richinterpineol ):Il A.Spirits ofturpentine5 4
B.Sulphate turpentine ;crude dipentene7 4||C.Other 7 4-8
38.08 Rosin and resin acids ,and derivatives thereof other than ester gums
included inheading No39.05 ;rosin spirit androsin oils:II A.Rosin ,including "brais résineux " 6 5II B.Rosin spirits and rosin oils 7 4-8
C.Other 10 6-4
38.09 Wood tar;wood taroils (other than thecomposite solvents andthinners
falling within heading No38.18 );wood creosote ;wood naphtha ;acetone
oil:
A.Wood tar 4 2-4
B.Wood naphtha 16 12-8
C.Other 8 64
38.10 Vegetable pitch ofallkinds ;brewers 'pitch andsimilar compounds based
onrosin oronvegetable pitch ;foundry core binders based onnatural
resinous products 8 64

24.11.75 Official Journal oftheEuropean Communities NoL304/175l Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
38.11 Disinfectants ,insecticides ,fungicides ,herbicides ,anti-sprouting products ,
ratpoisons andsimilar products ,putupinforms orpackings forsaleby
retail oraspreparations orasarticles (forexample ,sulphur-treated bands ,
wicks andcandles ,fly-papers ):
A.Sulphur putupinforms forsale byretail orinimmediate packings
ofanetcapacity of1kgorless9 7-2II B.Preparations based oncopper compounds8 6-4
C.Other 15 96
38.12 Prepared glazings ,prepared dressings andprepared mordants ,ofakind
used inthetextile ,paper ,leather orlikeindustries :
A.Prepared glazings andprepared dressings :
I."With abasis ofamylaceous substances ,containing byweight of
those substances :
a)Less than 55%18-8
+vc13-fvc
with amax.
of20
b)55®/oormore butlessthan 70% 18*8
+vc13+vc
with amax.
of20
c)70% ormore but lessthan 83% 18-8
+vc13+vc
with amax.
of20
d)83%ormore 18-8
+vc13+vc
with amax.
of20
II.Other 14 8*8
B.Prepared mordants 14 11-2
38.13 Pickling preparations formetal surfaces ;fluxes and other auxiliary
preparations forsoldering ,brazing orwelding ;soldering ,brazing orwelding powders and pastes consisting ofmetal and other materials ;
preparations ofakind used ascores orcoatings forwelding rods and
electrodes :
A.Pickling preparations formetal surfaces ;soldering ,brazing orwelding
powders anapastes consisting ofmetal andother materials 14 11-2\B.Preparations ofakind used ascores orcoatings forwelding electrodes
ana rods 9 56
C.Other........................... .................. ...........9 7-2

NoL304/176 Official Journal oftheEuropean Communities 24.11.75\LRate ofDuty
Heading
numberDescription autonomous
•/.conventional
1 2 3 4
38.14 Anti-knock preparations ,oxidation inhibitors ,gum inhibitors ,viscosity
improvers ,anti-corrosive preparations and similar prepared additives for
mineral oils :
A.Anti-knock preparations based ontetraethyl-lead ("ethyl fluid ") 19 13
B.Other : l
.I.Forlubricants :
a)Containing petroleum oils oroils obtained from bituminous
minerals 13 8
b)Other 16 9
II.Anti-knock preparations based ontetramethyl-lead ,onethylmethyl­
lead oronmixtures oftetraethyl-lead andtetramethyl-lead 17 9
III.Other 17 9
38.15 Prepared rubber accelerators 16 10-4
38.16 Prepared culture media fordevelopment ofmicro-organisms 11 7-2
38.17 Preparations and charges forfire-extinguishers ;charged fire-extinguishing
grenades 15 12
38.18 Composite solvents andthinners forvarnishes andsimilar products 18 11-2
38.19 Chemical products and preparations ofthechemical orallied industries
(including those consisting ofmixtures ofnatural products ),notelsewhere
specified orincluded ;residual products ofthechemical orallied industries ,
notelsewhere specified orincluded :
A.Fusel oil;dippel's oil7 5-6
B.Naphthenic acids6 4
C. "Water-insoluble salts ofnaphthenic acids ;esters ofnaphthenic acids12 8
D.Petroleum sulphonates ,excluding petroleum sulphonates ofalkali
metals ,ofammonium orofethanolamines ;thiophenated sulphonic
acids ofoilsobtained from bituminous minerals ,and their salts 14 8-8
E.Mixed alkylbenzenes and mixed alkylnaphthalenes13 10-4
F.Ionexchangers : III
I.Based onsulphonated carbon ,orofnatural mineral substances 9 7-2
II.Other 14 11-2
G.Catalysts 14 11-2
H.Getters forvacuum tubes 12 9-6
IJ.Non-agglomerated mixtures ofmetal carbides 12 8

24.11.75 Official Journal oftheEuropean Communities NoL304/177
Rate ofDuty
Heading
numberDescription autonomous
»/«conventional
O/o
1 2 3 4
38.19
(continued )K.Refractory cements ,mortars and similar compositions
L.Alkaline iron oxide forthepurification ofgas
M.Carbonaceous pastes for electrodes4
9
103-2
7-2
8
N.Accumulator compounds based on cadmium oxide or nickel
hydroxide 15 12
O.Carbon (other than that falling within subheading 38.01 A)inmetal­
graphite orother compounds ,intheform ofsmall plates ,bars orother
semi-manufactures 6 4-8
P.Preparations known as"liquids forhydraulic transmission "(forexample ,
hydraulic brake fluids )not containing orcontaining less than 70%
byweight ofpetroleum oils oroils obtained from bituminous
minerals 18 12-8
Q.Foundry core binders based onsynthetic resins 18 12-8\\ R.Anti-rust preparations containing amines asactive elements 18 12-8|| S.Chemical elements referred toinNote 2(g)tothisChapter 9 14-4
T.Sorbitol ,other than that falling within subheading 29.04 CIII:||\\
I.Inaqueous solution :
a)Containing 2°/oorlessbyweight ofmannitol ,calculated onthe
sorbitol content
b)Other12+vc
12(a)+vc—
II.Other : li\
a)Containing 2°/oorlessbyweight ofmannitol ,calculated onthe
sorbitol content 12+vc
b)Other 12 (a)+vc—
U.Other 18 14-4
(a)Duty rate reduced to9% (suspension )foranindefinite period

NoL304/178 Official Journal oftheEuropean Communities 24.11.75
SECTION VU
ARTIFICIAL RESINS AND PLASTIC MATERIALS ,CELLULOSE ESTERS
AND ETHERS ,AND ARTICLES THEREOF ;RUBBER ,
SYNTHETIC RUBBER ,FACTICE ,AND ARTICLES THEREOF
CHAPTER 39
ARTIFICIAL RESINS AND PLASTIC MATERIALS ,CELLULOSE ESTERS AND ETHERS ;
ARTICLES THEREOF
Notes
1.This Chapter does notcover :
(a)Stamping foils ofheading No32.09 ;
(b)Artificial waxes (heading No34.04 );
(c)Synthetic rubber ,asdefined forthepurposes ofChapter 40,orarticles thereof ;
(d)Saddlery orharness (heading No42.01 )ortravel goods ,handbags orother receptacles falling within heading
No42.02 ;
(e)Plaits ,wickerwork orother articles falling within Chapter 46;
(f)Goods falling within Section XI (textiles andtextile articles );
(g)Footwear ,headgear ,umbrellas ,sunshades ,walking-sticks ,whips ,riding-crops ,fans orparts thereof or
other articles falling within Section XII ;
(h)Imitation jewellery falling within heading No71.16 ;
(ij)Articles falling within Section XVI (machines andmechanical orelectrical appliances );
(k)Parts ofaircraft orvehicles falling within Section XVII ;
(1)Optical elements ofartificial plastics ,spectacle frames ,drawing instruments orother articles falling within
Chapter 90;
(m)Articles falling within Chapter 91(forexample ,clock orwatch cases );
(n)Musical instruments orparts thereof orother articles falling within Chapter 92;
(o)Furniture andother articles ofChapter 94;
(p)Brushes orother articles falling within Chapter 96;
(q)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );or
(r)Buttons ,slide fasteners ,combs ,mouthpieces orstems forsmoking pipes ,cigarette-holders orthelike,
parts ofvacuum flasks orthelike,pens ,propelling pencils orother articles falling within Chapter 98.
2.Headings Nos 39.01 and39.02 aretobetaken toapply only togoods ofakind produced bychemical synthesis
answering toone ofthefollowing descriptions :
(a)Artificial plastics including artificial resins ;
(b)Silicones ;
(c)Resols ,liquid polyisobutylene ,andsimilar artificial polycondensation orpolymerisation products .

24.11.75 Official Journal oftheEuropean Communities NoL304/179
3.Headings Nos 39.01 to39.06 aretobetaken toapply tomaterials inthefollowing forms only :
(a)Liquid orpasty (including emulsions ,dispersions andsolutions );
(b)Blocks ,lumps ,powders (including moulding powders ),granules ,flakes andsimilar bulk forms ;
(c)Monofil ofwhich anycross-sectional dimension exceeds 1mm ;seamless tubes ,rods ,sticks andprofile shapes ,
whether ornotsurface-worked butnototherwise worked ;
(d)Plates ,sheets ,film,foilandstrip (other than that classified inheading No51.02 bytheapplication ofNote 4
toChapter 51),whether ornotprinted orotherwise surface-worked ,uncut orcutinto rectangles butnot
further worked (even if,when socut,they become articles ready foruse);
(e)Waste andscrap .
Additional Note
Subheading 39.02 C1istobetaken toinclude polyethylene slightly modified bysmall quantities ofother olefins .
Rate ofDuty
Heading
numberDescription autonomous
»/.conventional
1 2 3 4
39.01 Condensation ,polycondensation and polyaddition products ,whether or
notmodified orpolymerised ,and whether ornotlinear (forexample ,
phenoplasts ,aminoplasts ,alkyds ,polyallyl esters ,and other unsaturated
polyesters ,silicones ):
A.Ion exchangers 19 12
B.Adhesive strips ofawidth notexceeding 10cm,thecoating ofwhich
consists ofunvulcanised natural orsynthetic rubber 16 10-4
C.Other : I\\ 1.Phenoplasts : \\
a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter 15 12Il b)Inother forms 17 12-8 .
II.Aminoplasts : \\
a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter 15 12II b)Inother forms 17 13-6
III.Alkyds and other polyesters 20 16
IV.Polyamides 22 16Il V.Polyurethanes 22 17-6Il VI.Silicones 20 17-6
VII .Other 20 14-4
39.02 Polymerisation andcopolymerisation products (forexample ,polyethylene ,
polytetrahaloethylenes ,polyisobutylene ,polystyrene ,polyvinyl chloride ,
polyvinyl acetate ,polyvinyl chloroacetate anaother polyvinyl derivatives ,
polyacrylic andpolymethacrylic derivatives ,coumarone-indene resins ):Il A.Ion exchangers 22 14-4
B.Adhesive strips ofawidth notexceeding 10cm,thecoating ofwhich
consists ofunvulcanised natural orsynthetic rubber 16 10-4

NoL304/180 Official Journal oftheEuropean Communities 24.11.75
\\ Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
°/o
1 2 3 4
39.02 C.Other :
(continued ) I.Polyethylene : \\\a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter 20 16
b)Inother forms 23 18-4
II.Polytetrahaloethylenes 23 14-4
III.Polysulphohaloethylenes 23 18-4Il IV.Polypropylene 23 18-4II V.Polyisobutylene 23 18-4II VI.Polystyrene andcopolymers ofstyrene : II||lia)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter 20 16II b)Inother forms 23 18-4li VII.Polyvinyl chloride : ||||a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter 20 16li b)Inother forms 23 18-4liVIII.Polyvinylidene chloride ;copolymers ofvinylidene chloride with
vinyl chloride 19 15-2li IX.Polyvinyl acetate 19 12li X.Copolymers ofvinyl chloride with vinyl acetate 21 16-8II XI.Polyvinyl alcohols ,acetals andethers 21 13-6li'XII.Acrylic polymers ,methacrylic polymers and acrylo-methacrylic
copolymers 21 16-8
XIII .Coumarone resins ,indene resins and coumarone-indene resins 19 12II XIV .Other polymerisation orcopolymerisation products :||Il
a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter21 16-8
b)Inother forms 23 18-4
39.03 Regenerated cellulose ;cellulose nitrate ,cellulose acetate and other cel­
lulose esters ,cellulose ethers and other chemical derivatives ofcellulose ,
plasticised ornot (forexample ,collodions ,celluloid );vulcanised fibre :
A.Adhesive strips ofawidth notexceeding 10cm,thecoating ofwhich
consists ofunvulcanised natural orsynthetic rubber 16 10-4
B.Other : Il||
I.Regenerated cellulose : IIIIII a)Expanded ,foam orsponge 22 17-6
b)Other : li \1.Sheets ,film orstrip ,coiled ornot,ofathickness ofless
than 0-75 mm 23 18-4II2.Other 19 12
c)Waste and scrap .................. ........................16 10-4

24.11.75 Official Journal oftheEuropean Communities NoL304/181
Rate ofDuty
Heading
numberDescription autonomous
%conventional
%
1I 2 3 4
39.03
(continued )B. II.Cellulose nitrates :
a)Not plasticised :
1.Collodions and celloidin
2.Other20
1216
96
b)Plasticised :
1.With camphor orotherwise (forexample ,celluloid ):
aa)Film inrolls orinstrips ,for cinematography or
photography
bb)Other
2.Waste and scrap15
17
1412
13-6
11-2
III.Cellulose acetates :
a)Not plasticised : 19 15-2
b)Plasticised :
1.Products known asmoulding powders
2.Film inrolls or instrips ,for cinematography or
photography
3.Sheets ,film orstrip,coiled ornot,ofathickness ofless
than 0-75 mm15
13
1912
10-4
15-2
4.Other :
aa)Waste and scrap
bb)Other14
1711-2
13-6
IV.Other cellulose esters :
a)Not plasticised
b)Plasticised :
1.Products known asmoulding powders
2.Film inrolls or instrips ,for cinematography or
photography
3.Sheets ,film orstrip,coiled ornot,ofathickness ofless
than 0-75 mm
4.Other :
aa)Waste and scrap
bb)Other18
15
14
20
14
1811-2
9-6
11-2
12-8
8-8
11-2
I
IV.Cellulose ethers andother chemical derivatives ofcellulose :
a)Not plasticised :
1.Ethylcellulose
2.Other
b)Plasticised :
1.Waste andscrap
2.Other :
aa)Ethylcellulose
bb)Other
VI.Vulcanised fibre15
19
16
16
20
1412
15-2
12-8
12-8
16
8-8

NoL304/182 Official Journal oftheEuropean Communities 24.11.75
li Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
39.04 Hardened proteins (forexample ,hardened casein andhardened gelatin ).. 10 8
39.05 Natural resins modified byfusion (run gums );artificial resins obtained
byesterification ofnatural resins orofresinic acids (ester gums );chemical
derivatives ofnatural rubber (forexample ,chlorinated rubber ,rubber
hydrochloride ,oxidised rubber ,cyclised rubber ):li A.Run gums14 8-8||B.Other 17 11-2
39.06 Other high polymers ,artificial resins and artificial plastic materials ,
including alginic acid,itssalts andesters ;linoxyn :li A.Alginic acid and itssalts andesters11 7-2
B.Other 20 16
39.07 Articles ofmaterials ofthekinds described inheadings Nos 39.01 to39.06 :\\ A.Of regenerated cellulose 23 18-4
B.Ofvulcanised fibre 19 12II C.Ofhardened proteins 18 11-2il D.Ofchemical derivatives ofrubber 17 11-2|| E.Ofother materials : IIl
I.Spools ,reels andsimilar supports forphotographic andcinemato­graphic filmorfortapes ,films andthelikefalling within heading
No 92.12 16 8
II.Other 22 17-6

NoL304/183 24.11.75 Official Journal oftheEuropean Communities
CHAPTER 40
RUBBER ,SYNTHETIC RUBBER ,FACTICE ,AND ARTICLES THEREOF
Notes
1.Except where thecontext otherwise requires ,throughout theTariff theexpression "rubber "means thefollowing
products ,whether ornotvulcanised orhardened :natural rubber ,balata ,gutta-percha and similar natural
gums ,synthetic rubber ,andfactice derived from oils,andsuch substances reclaimed .
2.This Chapter does notcover thefollowing products ofrubber andtextiles ,which fallgenerally within Section XI:
(a)Knitted orcrocheted fabric orarticles thereof ,elastic orrubberised (other than transmission ,conveyor and
elevator belts orbelting ,ofrubberised knitted orcrocheted fabric ,ofheading No40.10 );other elastic fabric
orarticles thereof ;
(b)Textile hosepiping and similar textile tubing ,internally coated orlined with rubber (heading No59.15 );
(c)Woven textile fabrics (other than thegoods ofheading No40.10 )impregnated ,coated ,covered orlaminated
with rubber :
(i)Weighing notmore than 1500 g/m2;or
(ii)Weighing more than 1500g/m2andcontaining more than 50% byweight oftextile material ;
andarticles ofthose fabrics ;
(d)Feltimpregnated orcoated with rubber andcontaining more than 50% byweight oftextile material ,and
articles thereof ;
(e)Bonded fibre fabrics andsimilar bonded yafh fabrics ,impregnated orcoated with rubber ,orinwhich rubber
forms thebonding substance ,irrespective oftheir weight persquare metre ,andarticles thereof ;
(f)Fabrics composed ofparallel textile yarns agglomerated with rubber ,irrespective oftheir weight persquare
metre ,and articles thereof .
However ,plates ,sheets andstrip ,ofexpanded ,foam orsponge rubber ,combined with textile fabric ,andarticles
thereof ,aretobeclassified inChapter 40provided thatthetextile fabric ispresent merely forreinforcing purposes .
3.The following arealso notcovered bythisChapter :
(a)Footwear orparts thereof falling within Chapter 64;
(b)Headgear orparts thereof (including bathing caps )falling within Chapter 65;
(c)Mechanical orelectrical appliances orparts thereof (including electrical goods ofallkinds ),ofhardened rub­
ber,falling within Section XVI ;
(d)Articles falling within Chapter 90,92,94or96;
(e)Articles falling within Chapter 97(other than sports gloves andgoods falling within heading No40.11 );or
(f)Buttons ,combs ,smoking pipe stems ,pens orother articles falling within Chapter 98.
4.InNote 1tothisChapter andinheadings Nos 40.02 ,40.05 and40.06 ,theexpression "synthetic rubber "isto
betaken toapply to:
(a)Unsaturated synthetic substances which canbeirreversibly transformed into non-thermoplastic substances
byvulcanisation with sulphur andwhich ,when sovulcanised aswell asmay be(without theaddition of
anysubstances such asplasticisers ,fillers orreinforcing agents notnecessary forthecross-linking ),canpro­
duce substances which ,atatemperature between 18°and 29°C,willnotbreak onbeing extended tothree

NoL304/184 Official Journal oftheEuropean Communities 24.11.75
times their original length andwillreturn ,after being extended totwice their original length ,within aperiod
offiveminutes ,toalength notgreater than oneandahalftimes their original length .
Such substances include cis-polyisoprene (IR),polybutadiene (BR),polychlorobutadiene (CR),polybutadiene­
styrene (SBR),polychlorobutadiene-acrylonitrile (NCR ),polybutadiene-acrylonitrile (NBR )andbutyl rubber
(HR);
(b)Thioplasts (TM );and
(c)Natural rubber modified bygrafting ormixing with artificial plastic material ,de-polymerised natural rubber ,
andmixtures ofunsaturated synthetic substances with saturated synthetic high polymers ,provided that all
theabove-mentioned products comply with therequirements concerning vulcanisation ,elongation andrecov­
eryin(a)above .
5.Heading Nos 40.01 and40.02 aretobetaken nottoapply to:
(a)Natural orsynthetic rubber latex (including pre-vulcanised rubber latex )compounded with vulcanising
agents oraccelerators ,fillers orreinforcing agents ,plasticisers ,colouring matter (other than colouring matter
added solely forthepurpose ofidentification ),orwith anyother substance ;however ,latex merely stabilised
orconcentrated ,andthermo-sensitive andelectro-positive latex aretobeclassified inheading No40.01 or
40.02 asthecase may be;
(b)Rubber which hasbeen compounded with carbon black (with orwithout theaddition ofmineral oil)orwith
silica (with orwithout theaddition ofmineral oil)before coagulation orwith anysubstance after coagu­
lation ;or
(c)Mixtures ofanyoftheproducts specified inNote 1tothepresent Chapter ,whether ornotcompounded
with anyother substance .
6.Thread wholly ofvulcanised rubber ,ofanycross-section ofwhich anydimension exceeds 5mm ,istobeclassified
asstrip ,rodorprofile shape ,falling within heading No40.08 .
7.Heading No40.10 istobetaken toinclude transmission ,conveyor orelevator belts orbelting oftextile fabric
impregnated ,coated ,covered orlaminated with rubber ormade from textile yarn orcord impregnated or
coated with rubber .
8.Forthepurpose ofheading No40.06 ,pre-vulcanised rubber latex istobedeemed tobeunvulcanised rubber latex .
Forthepurposes ofheading Nos 40.07 to40.14 ,balata ,gutta-percha andsimilar natural gums ,andfactice
derived from oils,and such substances reclaimed ,aretobedeemed tobevulcanised rubber whether ornot
they have been vulcanised .
9.Inheadings Nos 40.05 ,40.08 and40.15 ,theexpressions "plates ","sheets "and"strip"aretobetaken toapply ,
andtoapply only ,toplates ,sheets andstrip ,whether ornotprinted orotherwise surface-worked butnotcut
toshape orotherwise worked ,andrectangular articles cuttherefrom notfurther worked .
Inheading No40.08 theexpressions "rods"and"profile shapes "andinheading No40.15 theexpressions
"rods","profile shapes "and"tubes "aretobetaken toapply ,andtoapply only ,tosuch products ,whether
ornotcuttolength orsurface-worked butnototherwise worked .

24.11.75 Official Journal oftheEuropean Communities NoL304/185|| Rate ofDuty
HeadingnumberDescription autonomous
°/oconventional
•/o
1 2 3 4
40.01I.RAW RUBBER
Natural rubber latex ,whether ornotwith added synthetic rubber latex ;
pre-vulcanised natural rubber latex ;natural rubber ,balata ,gutta-percha
and similar natural gums Free Free
40.02
4 10
10
FreeSynthetic rubber latex ;pre-vulcanised synthetic rubber latex ;synthetic
rubber ;factice derived from oils :
A.Factice derived from oils
B.Products modified bytheincorporation ofartificial plastic materials ..
C.Other
Reclaimed rubber5
Free
40.03 3 1
40.04 Waste andparings ofunhardened rubber ;scrap ofunhardened rubber ,fit
only fortherecovery ofrubber ;powder obtained from waste orscrap of
unhardened rubber Free Free
II.UNVULCANISED RUBBER
40.05 Plates ,sheets andstrip ,ofunvulcanised natural orsynthetic rubber ,other
than smoked sheets and crepe sheets ofheading No 40.01 or40.02 ;
granules ofunvulcanised natural orsynthetic rubber compounded ready
forvulcanisation ;unvulcanised natural orsynthetic rubber ,compounded
before orafter coagulation either with carbon black (with orwithout the
addition ofmineral oil)orwith silica (with orwithout theaddition of
mineral oil),inanyform ,ofakind known asmasterbatch :
A.Rubber compounded with carbon black orwith silica (masterbatch )....
B.Granules ofnatural orsynthetic rubber compounded ready for
vulcanisation3 6-5
14
10 C.Other5-5
4
40.06 Unvulcanised natural orsynthetic rubber ,including rubber latex ,inother
forms orstates (forexample ,rods ,tubes andprofile shapes ,solutions and
dispersions );articles ofunvulcanised natural orsynthetic rubber (for
example ,coated orimpregnated textile thread ;rings and discs ):
A.Solutions and dispersions
B.Other18
147
5-5

NoL304/186 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
number ,Description autonomous
°/oconventional
1 2 3 4
III.ARTICLES OFUNHARDENED VULCANISED RUBBER\
40.07 Vulcanised rubber thread and cord ,whether ornottextile covered ,and
textile thread covered orimpregnated with vulcanised rubber :\Il A.Vulcanised rubber thread and cord ,whether ornottextile covered .... 15 10IB.Textile thread covered orimpregnated with vulcanised rubber 10 8
40.08 Plates ,sheets ,strip ,rods and profile shapes ,ofunhardened vulcanised
-rubber :
A.Plates ,sheets andstrip :v
I.Ofexpanded ,foam orsponge rubber 18 9
II.Other 17 7IIB.Rods and profile shapes 15 6
40.09 Piping andtubing ,ofunhardened vulcanised rubber 18 7
40.10 Transmission ,conveyor orelevator belts orbelting ,ofvulcanised
rubber 15 10
40.11 Rubber tyres ,tyre cases ,interchangeable tyre treads ,inner tubes andtyre
flaps ,forwheels ofallkinds :
A.Solid orcushion tyres andinterchangeable tyre treads 19 7-5||B.Other 22 9
40.12 Hygienic and pharmaceutical articles (including teats ),ofunhardened
vulcanised rubber ,with orwithout fittings ofhardened rubber20 10
40.13 Articles ofapparel and clothing accessories (including gloves ),forall
purposes ,ofunhardened vulcanised rubber :
A.Gloves ,including mittens 20 8IB.Articles ofapparel and clothing accessories 20 10
40.14 Other articles ofunhardened vulcanised rubber :I
A.Ofexpanded ,foam orsponge rubber 20 8
B.Other 15 6

24.11.75 Official Journal oftheEuropean Communities NoL304/187
\\IRate ofDuty
Heading
number Description autonomous
•/.conventional
•/«
1 2 3 4
IV.HARDENED RUBBER (EBONITE AND VULCANITE );
ARTICLES MADE THEREOF
40.15 Hardened rubber (ebonite and vulcanite ),inbulk ,plates ,sheets ,strip ,
rods ,profile shapes ortubes ;scrap ,waste and powder ,ofhardened
rubber :
A.Inbulk orblocks ,inplates ,sheets orstrip ,inrods ,profile shapes or
tubes 10 4
B.Scrap ,waste and powder ,ofhardened rubber Free Free
40.16 Articles ofhardened rubber (ebonite andvulcanite ) 19 7-5

NoL304/188 Official Journal oftheEuropean Communities 24.11.75
SECTION VIII
RAW HIDES AND SKINS ,LEATHER ,FURSKINS
AND ARTICLES THEREOF ;SADDLERY AND HARNESS ;TRAVEL GOODS ,
HANDBAGS AND SIMILAR CONTAINERS ;ARTICLES OFGUT
(OTHER THAN SILK-WORM GUT )
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS )AND LEATHER
Notes
1.This Chapter does notcover :
(a)Parings orsimilar waste ,ofrawhides orskins (heading No05.05 or05.06 );
(b)Birdskins orparts ofbirdskins ,with their feathers ordown ,falling within heading No05.07 or67.01 ;or
(c)Hides orskins ,with thehairon,raw,tanned ordressed (Chapter 43);thefollowing are,however ,tobeclassi­
fiedinheading No41.01 ,namely ,rawhides orskins with thehairon,ofbovine cattle (including buffalo ),
ofequine animals ,ofsheep and lambs (except Persian ,Astrakhan ,Caracul andsimilar lambs ,Indian ,
Chinese ,Mongolian andTibetan lambs ),ofgoats andkids (except Yemen ,Mongolian andTibetan goats
andkids),ofswine (including peccary ),ofreindeer ,ofchamois ,ofgazelle ,ofdeer,ofelk,ofroebucks orofdogs .
2.Throughout theTariff theexpression "composition leather "istobetaken tomean only substances ofthekind
referred toinheading No41.10 .
II|| Rate ofDuty
Heading
numberDescription autonomous
•/oconventional
•/o
1 .2 3 4
41.01 Raw hides and skins (fresh ,salted ,dried ,pickled orlimed ),whether or
notsplit ,including sheepskins inthewool Free Free
41.02 Bovine cattle leather (including buffalo leather )andequine leather ,except
leather falling within heading No41.06 ,41.07 or41.08 :
A.East India kip,whole ,whether ornottheheads and legs have been
removed ,weighing each notmore than 4-5kgnet,notfurther prepared
than vegetable tanned ,whether ornot having undergone further
preservative treatment with oil,butobviously unsuitable forimmediate
use inthe manufacture ofleather articles Free 8
B.Other 9 8
41.03 Sheep and lamb skin leather ,except leather falling within heading No
41.06 ,41.07 or41.08 :
A.OfIndian hair sheep ,not further prepared than vegetable tanned ,
whether ornothaving undergone further preservative treatment with
oil,butobviously unsuitable forimmediate useinthemanufacture of
leather articles Free Free
B.Other : I\Il I.Not further prepared than tanned 6 3\\ II.Other 10 5

24.11.75 Official Journal oftheEuropean Communities NoL304/189
\\ Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
%
1 • 2 3 4
41.04 Goat and kid skin leather ,except leather falling within heading No
41.06 ,41.07 or41.08 :
A.OfIndian goat orkid,notfurther prepared than vegetable tanned ,
whether ornothaving undergone further preservative treatment with
oil,butobviously unsuitable forimmediate useinthemanufacture of
leather articles Free Free
B.Other : II||
I.Not further prepared than tanned7 3-5||II.Other 10 5
41.05 Other kinds ofleather ,except leather falling within heading No41.06 ,
41.07 or41.08 :
A.Ofreptiles ,notfurther prepared than vegetable tanned ,whether ornot having undergone further preservative treatment with oil,but
obviously unsuitable forimmediate useinthemanufacture ofleather
articlesFree Free
B.Other : IlIII I.Not further prepared than tanned8 4\\II.Other 9 4-5
41.06 Chamois-dressed leather 10 5
41.07 Parchment-dressed leather 10 5
41.08 Patent leather andimitation patent leather ;metallised leather 12 5
41.09 Parings and other waste ,ofleather orofcomposition orparchment­
dressed leather ,not suitable forthemanufacture ofarticles ofleather ;
leather dust,powder and flour Free Free
41.10 Composition leather with abasis ofleather orleather fibre ,inslabs ,in
sheets orinrolls 10 5

NoL304/190 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 42
ARTICLES OFLEATHER ;SADDLERY AND HARNESS ;TRAVEL GOODS ,HANDBAGS
AND SIMILAR CONTAINERS ;ARTICLES OFANIMAL GUT (OTHER THAN SILK-WORM GUT )
Notes
1.This Chapter does notcover :
(a)Sterile surgical catgut andsimilar sterile suture materials (heading No30.05 );
(b)Articles ofapparel andclothing accessories (except gloves ),lined with furskin orartificial furortowhich
furskin orartificial furisattached ontheoutside except asmere trimming (heading No43.03 or43.04 );
(c)String ornetbags ofSection XI;
(d)Articles falling within Chapter 64;
(e)Headgear orparts thereof falling within Chapter 65;
(f)Whips ,riding-crops orother articles ofheading No66.02 ;
(g)Strings ,skins fordrums andthelike,andother parts ofmusical instruments (heading No92.09 or92.10 );
(h)Furniture orparts offurniture (Chapter 94);
(ij)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );or
(k)Buttons ,studs ,cuff-links ,press-fasteners ,including snap-fasteners and press-studs ,and blanks and parts
ofsuch articles ,falling within heading No98.01 orChapter 71.
2.Forthepurposes ofheading No42.03 ,theexpression "articles ofapparel andclothing accessories "istobetaken
toapply ,inter alia,togloves (including sports gloves ),aprons andother protective clothing ,braces ,belts ,
bandoliers andwrist straps ,including watch straps .
LiRate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
42.01 Saddlery and harness ,ofany material (forexample ,saddles ,harness ,
collars ,traces ,knee-pads andboots ),foranykind ofanimal 18 9
42.02 Travel goods (forexample ,trunks ,suit-cases ,hat-boxes ,travelling-bags ,
rucksacks ),shopping-bags ,handbags ,satchels ,brief-cases ,wallets ,purses ,
toilet-cases tool-cases ,tobacco-pouches ,sheaths ,cases ,boxes (forexample ,
for arms ,musical instruments ,binoculars ,jewellery ,bottles ,collars ,
footwear ,brushes )and similar containers ,ofleather orofcomposition
leather ,ofvulcanised fibre ,ofartificial plastic sheeting ,ofpaperboard
oroftextile fabric :[I A.Ofartificial plastic sheeting 21 15
B.Ofother materials 19 7-5

24.11.75 Official Journal oftheEuropean Communities NoL304/191
||Rate ofDuty
Heading
numberDescription autonomous conventional
%>
1 2 3 4
42.03 Articles ofapparel and clothing accessories ,ofleather orofcomposition
leather :
A.Articles ofapparel
B.Gloves ,including mittens andmitts :20 8
II I.Protective ,foralltrades 17 13Il II.Special ,forsports 19 11
III.Other 19 10.5IlC.Other clothing accessories 19 7-5
42.04 Articles ofleather orofcomposition leather ofakind used inmachinery
ormechanical appliances orforindustrial purposes :li A.Conveyor ortransmission belts orbelting 10 5\\B.Other .f13 8
42.05 Other articles ofleather orofcomposition leather 17 7
42.06 Articles made from gut (other than silk-worm gut),from goldbeater's
skin,from bladders orfrom tendons 8 6

NoL304/192 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 43
FURSK1NS AND ARTIFICIAL FUR :MANUFACTURES THEREOF
Notes
1.Throughout theTariff references tofurskins ,other than torawfurskins ofheading No43.01 ,aretobetaken
toapply tohides orskins ofallanimals which have been tanned ordressed with thehair on.
2.This Chapter does notcover :
(a)Birdskins orparts ofbirdskins ,with their feathers ordown ,falling within heading No05.07 or67.01 ;
(b)Raw hides orskins ,with thehair on,ofakind falling within Chapter 41(seeNote 1(c)tothat Chapter );
(c)Gloves consisting ofleather andfurskin orofleather and artificial fur (heading No42.03 );
(d)Articles falling within Chapter 64;
(e)Headgear orparts thereof falling within Chapter 65;or
(f)Articles falling within Chapter 97(forexample ,toys ,games and sports requisites ).
3.Forthepurposes ofheading No43.02 ,theexpression "plates ,crosses and similar forms "means furskins or
parts thereof (excluding "dropped "skins )sewn together inrectangles ,crosses ortrapeziums ,without theaddition
ofother materials .Other assembled skins ready forimmediate use (orrequiring only cutting tobecome ready
foruse),andskins orparts ofskins sewn together intheform ofgarments orparts oraccessories ofgarments
orofother articles fallwithin heading No43.03 .
4.Articles ofapparel andclothing accessories (except those excluded byNote 2)lined with furskin orartificial
furortowhich furskin orartificial furisattached ontheoutside except asmere trimming aretobeclassified
under heading No43.03 or43.04 asthecase may be.
5.Throughout theTariff theexpression "artificial fur"means anyimitation offurskin consisting ofwool ,hair
orother fibres gummed orsewn ontoleather ,woven fabric orother materials ,butdoes notinclude imitation
furskins obtained byweaving (heading No58.04 ,forexample ).
IlIRate ofDuty
Heading
numberDescription autonomous
«/oconventional
»/o
1 2 3 4
43.01 Raw furskins Free Free
43.02 Furskins ,tanned ordressed ,including furskins assembled inplates ,crosses
and similar forms ;pieces orcuttings ,offurskin ,tanned ordressed ,
including heads ,paws ,tails andthelike (notbeing fabricated ):
A.Furskins ,tanned ordressed ,including furskins assembled inplates ,
crosses and similar forms 9 4-5
B.Pieces orcuttings ,offurskin ,tanned ordressed ,including heads ,paws ,
tails and thelike (not being fabricated ) Free 3-5

24.11.75 Official Journal oftheEuropean Communities NoL304/193
Rate ofDuty
Heading
numberDescription autonomous conventional
•/.
1 2 3 4
43.03 Articles offurskin : \li A.Ofakind commonly used inmachinery orplant 18 7
B.Other 24 95
43.04 Artificial furand articles made thereof 22 9

NoL304/194 Official Journal oftheEuropean Communities 24.11.75
SECTION IX
WOOD AND ARTICLES OFWOOD ;WOOD CHARCOAL ;CORK AND ARTICLES OFCORK ;
MANUFACTURES OFSTRAW ,OFESPARTO AND OFOTHER PLAITING MATERIALS ;
BASKETWARE AND WICKERWORK
CHAPTER 44
WOOD AND ARTICLES OFWOOD ;WOOD CHARCOAL '
Notes
1.This Chapter does notcover :
(a)Wood ofakind used primarily inperfumery ,inpharmacy ,orforinsecticidal ,fungicidal orsimilar purposes
(heading No12.07 );
(b)Wood ofakind used primarily indyeing orintanning (heading No13.01 );
(c)Activated charcoal (heading No38.03 );
(d)Articles falling within Chapter 46;
(e)Footwear orparts thereof falling within Chapter 64;
(f)Goods falling within Chapter 66(forexample ,umbrellas andwalking-sticks andparts thereof );
(g)Goods falling within heading No68.09 ;
(h)Imitation jewellery falling within heading No71.16 ;
(ij)Goods falling within Section XVII (forexample ,wheelwrights 'wares );
(k)Goods falling within Chapter 91(forexample ,clocks andclock cases );
(1)Musical instruments orparts thereof (Chapter 92);
(m)Parts offirearms (heading No93.06 );
(n)Furniture orparts thereof falling within Chapter 94;
(o)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );or
(p)Smoking pipes orthelikeorparts thereof ,buttons ,pencils orother articles falling within Chapter 98.
2.InthisChapter ,theexpression "improved wood "means wood which hasbeen subjected tochemical orphysical
treatment (being ,inthecase oflayers bonded together ,treatment inexcess ofthat needed toensure agood
bond ),and which hasthereby acquired increased density orhardness together with improved mechanical
strength orresistance tochemical orelectrical agencies .
3.Headings Nos 44.19 to44.28 aretobetaken toapply toarticles oftherespective descriptions ofplywood ,
cellular wood ,"improved "wood orreconstituted wood asthey apply tosuch articles ofwood .
4.Heading No44.25 shall betaken nottoapply totools inwhich metal parts form theblade ,working edge ,
working surface orother working part .
Additional Note
Forthepurposes ofheading No44.12 ,"wood flour "means wood powder ofwhich notmore than 8%byweight
isretained byasieve with anaperture of0-63 mm .

24.11.75 Official Journal oftheEuropean Communities NoL304/195
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
°/o
1 2 3 4
44.01 Fuel wood ,inlogs,inbillets ,intwigs orinfaggots ;wood waste ,including
sawdust Free Free
44.02 Wood charcoal (including shell andnutcharcoal ),agglomerated ornot .. 13 6-5
44.03 Wood intherough ,whether ornotstripped ofitsbark ormerely roughed
down :
A.Poles ofconiferous wood ,injected orotherwise impregnated toanydegree ,not less than 6mnor more than 18minlength and witn
acircumference atthebutt end ofmore than 45cmbutnot more than
90 cm 8 3
B.Other Free Free
44.04 Wood ,roughly squared orhalf-squared ,butnotfurther manufactured .... Free Free
44.05 Wood sawn lengthwise ,sliced orpeeled ,butnotfurther prepared ,ofa
thickness exceeding 5mm :\\ A.Small boards forthemanufacture ofpencils (a) Free Free
B.Coniferous wood ,ofalength of125cmorlessand ofathickness of
less than 12-5 mm 13 5
C.Other Free Free
44.06 Wood paving blocks 6 3
44.07 Railway ortramway sleepers ofwood :li A.Injected orotherwise impregnated toanydegree 10 5
B.Other 8 3
44.08 Riven staves ofwood ,notfurther prepared than sawn onone principal
surface ;sawn staves ofwood ,ofwhich atleast oneprincipal surface has
been cylindrically sawn ,notfurther prepared than sawn 7 3-5
44.09 Hoopwood ;split poles ;piles ,pickets andstakes ofwood ,pointed butnot
sawn lengthwise ;chipwood ;pulpwood inchips orparticles ;wood
shavings ofakind suitable foruseinthemanufacture ofvinegar orfor
theclarification ofliquids : l A.Pulpwood inchips orparticles Free 4
B.Other 8 4
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/196 Official Journal oftheEuropean Communities 24.11.75\ Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
»/•
1 2 3 4
44.10 Wooden sticks ,roughly trimmed but not turned ,bent nor otherwise
worked ,suitable forthemanufacture ofwalking-sticks ,whips ,golf club
shafts ,umbrella handles ,tool handles orthelike 7 3
44.11 Drawn wood ;match splints ;wooden pegs orpins forfootwear 9 6
44.12 Wood wool and wood flour 10 5
44.13 Wood (including blocks ,strips and friezes forparquet orwood block
flooring ,not assembled ),planed ,tongued ,grooved ,rebated ,chamfered ,
V-jointed ,centre V-jointed ,beaded ,centre-beaded orthelike,but not
further manufactured 10 5
44.14 Wood sawn lengthwise ,sliced orpeeled butnotfurther prepared ,ofa
thickness notexceeding 5mm ;veneer sheets and sheets forplywood ,of
athickness notexceeding 5mm :
A.Small boards forthemanufacture ofpencils (a) Free 7
B.Other 10 7
44.15 Plywood ,blockboard ,laminboard ,battenboard and similar laminated
wood products (including veneered panels and sheets );inlaid wood and
wood marquetry15 13(b)
44.16 Cellular wood panels ,whether ornotfaced with base metal10 5
44.17 "Improved "wood ,insheets ,blocks orthelike10 4
44.18 Reconstituted wood ,being wood shavings ,wood chips ,sawdust ,wood
flour orother ligneous waste agglomerated with natural orartificial resins
orother organic binding substances ,insheets ,blocks orthelike 13 12
44.19 Wooden headings and mouldings ,including moulded skirting and other15 7-5
44.20 Wooden picture frames ,photograph frames ,mirror frames and thelike 15 7-5
44.21 Complete wooden packing cases ,boxes ,crates ,drums andsimilar packings :
A.Wholly orpartly ofplywood ,blockboard ,laminboard ,battenboard or
similar laminated wood products (including veneered wood panels and
sheets ) 17 12
B.Other ........ ................... ................13 10
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Exemption from thepayment ofduty within thelimits ofanannual tariff quota of400000 msofplywood ofconiferous species ,without the
addition ofother substances -:
—ofwhich thefaces arenotfurther prepared than thepeeling process ,ofathickness greater than 9mm,or
—sanded ,ofathickness greater than 18-5 mm.

24.11.75 Official Journal oftheEuropean Communities NoL304/197
li\ Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
44.22 Casks ,barrels ,vats,tubs,buckets andother coopers 'products andparts
thereof ,ofwood ,other than staves falling within heading No44.08 14 5-5
44.23 Builders 'carpentry and joinery (including prefabricated and sectional
buildings andassembled parquet flooring panels ):
A.Shuttering forconcrete constructional work 14 5-5
B.Other 14 7
44.24 Household utensils ofwood 15 7-5
44.25 Wooden tools ,tool bodies ,tool handles ,broom and brush bodies and
handles :boot andshoe lasts andtrees ,ofwood :
A.Handles forarticles ofcutlery ,forks and spoons ;brush bodies 16 6-5
B.Other 12 6
44.26Spools ,cops,bobbins ,sewing thread reels andthelike,ofturned wood :I
A.Reels forsewing thread andthelike 9 3-5\\B.Other 16 8
44.27 Standard lamps ,table lamps andother lighting fittings ,ofwood ;articles
offurniture ,ofwood ,notfalling within Chapter 94;caskets ,cigarette
boxes ,trays ,fruit bowls ,ornaments and other fancy articles ,ofwood ;
cases forcutlery ,fordrawing instruments orforviolins ,and similar
receptacles ,ofwood ;articles ofwood forpersonal useoradornment ,of
akind normally carried inthepocket ,inthehandbag orontheperson ;
parts oftheforegoing articles ,ofwood 18 7
44.28 Other articles ofwood :
A.Foundry moulding patterns 7 3-5|| B.Blind rollers ,whether ornotfitted with springs 14 6-5||C.Other 14 7 \ \

NoL304/198 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 45
CORK AND ARTICLES OF CORK
Notes
1.This Chapter does notcover :
(a)Footwear orparts offootwear falling within Chapter 64;
(b)Headgear orparts ofheadgear falling within Chapter 65;or
(c)Articles falling within Chapter 97(forexample ,toys,games andsports requisites ).
2.Natural cork roughly squared ordeprived oftheouter bark istobetaken tofallwithin heading No45.02
.andnotwithin heading No45.01 .
\\Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
45.01 Natural cork ,unworked ,crushed ,granulated orground ;waste cork 7 3
45.02 Natural cork inblocks ,plates ,sheets orstrips (including cubes orsquare
slabs ,cuttosizeforcorks orstoppers ) « 12 8
45.03 Articles ofnatural cork 20 16
45.04 Agglomerated cork (being cork agglomerated with orwithout abinding
substance )andarticles ofagglomerated cork :
A.Discs forthemanufacture ofcrown corks (a) 11 16
B.Other 20 16
(ft)Entry under thissubheading issubject tocond tions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/199
CHAPTER 46
MANUFACTURES OFSTRAW ,OFESPARTO AND OFOTHER PLAITING MATERIALS ;
BASKETWARE AND WICKERWORK
Notes
1.InthisChapter theexpression "plaiting materials "includes straw ,osier orwillow ,bamboos ,rushes ,reeds ,
strips ofwood ,strips ofvegetable fibre orbark ,unspun textile fibres ,monofil andstrip ofartificial plastic
materials orstrips ofpaper ,butnotstrips ofleather ,ofcomposition leather oroffelt,human hair ,horsehair ,
textile rovings oryarns ,ormonofil orstrip ofChapter 51.
2.This Chapter does notcover :
(a)Twine ,cordage ,ropes orcables ,plaited ornot (heading No59.04 );
(b)Footwear orheadgear orparts thereof falling within Chapter 64or65;
(c)Vehicles andbodies forvehicles ,ofbasketware (Chapter 87);or
(d)Furniture orparts thereof (Chapter 94).
3.Forthepurposes ofheading No46.02 ,"plaiting materials bound together inparallel strands "means "plaiting
materials "placed sidebysideandbound together ,intheform ofsheets ,whether thebinding materials areof
spun textile fibre ornot.
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
1 2 3 4
46.01 Plaits and similar products ofplaiting materials ,foralluses,whether or
notassembled into strips :|| A.Ofunspun vegetable materials 3 Free
B.Other 13 6-5
46.02 Plaiting materials (other than products falling within heading No46.01 )
bound together inparallel strands orwoven ,insheet form ,including
matting ,mats andscreens ;straw envelopes forbottles :
A.Coarse matting ;straw envelopes forbottles ;screens andother coarse
articles used forpacking orforprotection9 5
B.Chinese mats and matting and similar mats andmatting14 5-5Il C.Other articles : Ili I.Ofunspun vegetable materials :|| a)Not backed orlined with paper orwoven fabric9 6
b)Backed orlined with paper orwoven fabric14 5-5
II.Ofstrips ofpaper ,whether ornotmixed inanyproportion with
vegetable materials '14 5-5
III.Ofother plaiting materials19 9-5
46.03 Basketwork ,wickerwork and other articles ofplaiting materials ,made
directly toshape ;articles made upfrom goods falling within heading
No46.01 or46.02 ;articles ofloofah 18 10

NoL304/200 Official Journal oftheEuropean Communities 24.11.75
SECTION X
PAPER-MAKING MATERIAL ;PAPER AND PAPERBOARD
AND ARTICLES THEREOF
CHAPTER 47
PAPER-MAKING MATERIAL
Il Rate ofDuty
Heading
numberDescription autonomous conventional
•/.
1 2 3 4
47.01 Pulp derived bymechanical orchemical means from anyfibrous vegetable
material Free Free
47.02 Waste paper andpaperboard ;scrap articles ofpaper orofpaperboard ,fit
only foruseinpaper-making :l A.Waste paper andpaperboard : Il \ I.Fitonly foruseinpaper-making Free Free
II.Other : Il
a)Toberendered fitonly foruseinpaper-making (a) Free Free
b)Other 3 1-5
B.Scrap articles ofpaper orofpaperboard ,fitonly foruseinpaper­
making Free Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/201
CHAPTER 48
PAPER AND PAPERBOARD ;ARTICLES OFPAPER PULP ,OFPAPER OR OFPAPERBOARD
Notes
1.This Chapter does notcover :
(a)Stamping foils ofheading No32.09 ;
(b)Perfume andcosmetic papers (heading No33.06 );
(c)Soap papers (heading No34.01 ),paper impregnated orcoated with detergent (heading No34.02 )and
cellulose wadding impregnated with polishes ,creams orsimilar preparations (heading No34.05 );
(d)Paper orpaperboard ,sensitised (heading No37.03 );
(e)Paper-reinforced stratified artificial plastic sheeting (heading Nos 39.01 to39.06 ),orvulcanised fibre
(heading No39.03 ),orarticles ofsuch materials (heading No39.07 );
(f)Goods falling within heading No42.02 (forexample ,travel goods );
(g)Articles falling within anyheading inChapter 46(manufactures ofplaiting material );
(h)Paper yarn ortextile articles ofpaper yarn (Section XI);
(ij)Abrasive paper (heading No68.06 )orpaper-backed mica splittings (heading No68.15 )(paper coated with
mica powder is,however ,tobeclassified inheading No48.07 );
(k)Metal foilbacked with paper orpaperboard (Section XV);
(l)Perforated paper orpaperboard formusical instruments (heading No92.10 );or
(m)Goods falling within anyheading inChapter 97(forexample ,toys,games andsports requisites )orChapter
98(forexample ,buttons ).
2.Subject totheprovisions ofNote 3,headings Nos 48.01 and48.02 aretobetaken toinclude paper andpaper­
board which have been subjected tocalendering ,super-calendering ,glazing orsimilar finishing ,including
false water-marking ,and also paper and paperboard coloured ormarbled throughout themass byany
method .They donotapply topaper orpaperboard which has been further processed ,forexample ,by
coating orimpregnation .
3.Paper orpaperboard answering toadescription intwoormore oftheheadings Nos 48.01 to48.07 istobe
classified under that oneofsuch headings which occurs latest intheTariff .
4.Headings Nos 48.01 to48.07 aretobetaken nottoapply topaper ,paperboard orcellulose wadding :
(a)Instrips orrolls ofawidth notexceeding 15cm;or
(b)Inrectangular sheets (unfolded ifnecessary )ofwhich nosideexceeds 36cm;or
(c)Cutinto shapes other than rectangular shapes .
Except that hand-made paper inanysizeorshape asmade directly andhaving allitsedges deckled remains
classified ,subject totheprovisions ofNote 3,within heading No48.02 .

NoL304/202 Official Journal oftheEuropean Communities 24.11.75
5.Forthepurposes ofheading No48.11 ,"wallpaper andlincrusta "aretobetaken toapply only to:
(a)Paper inrolls ,suitable forwall orceiling decoration ,being : '
(i)Paper with oneorwith twomargins ,with orwithout guide marks ;or
(ii)Paper without margins ,surface-coloured ordesign-printed ,coated orembossed ,ofawidth notexceeding
60cm;
(b)Borders ,friezes andcorners ofpaper ,ofakind used forwall orceiling decoration .
6.Heading No48.15 istobetaken toapply ,inter alia,topaper wool ,paper strip (whether ornotfolded orcoated )
ofakind used forplaiting ,andtotoilet paper inrolls orpackets ,butnottothearticles mentioned inNote 7.
7.Heading No48.21 istobetaken toapply ,inter alia,tocards forstatistical machines ,perforated paper and
paperboard cards forJacquard andsimilar machines ,paper lace,shelf edging ,paper tablecloths ,serviettes and
handkerchiefs ,paper gaskets ,moulded orpressed goods ofwood pulp ,anddress patterns .
8.Paper ,paperboard andcellulose wadding andarticles thereof ,printed with characters orpictures which arenot
merely incidental totheprimary useofthegoods areregarded asprinted matter falling within Chapter 49.
However ,dress patterns andmodels ,ofpaper orpaperboard ,shall beclassified within heading No48.21regard­
lessoftheprinting appearing thereon .
Additional Note
Forthepurpose ofsubheading 48.01 A,theexpression "newsprint "shall betaken toapply towhite paper orto
paper which hasbeen slightly coloured inthepulp ,themechanical pulp content ofwhich represents atleast 70%
ofthetotal fibre content ,glazed toanextent notexceeding 130seconds Bekk ,unsized ,weighing notlessthan 40
glm *andnotmore than 57g/m*,with watermarks notlessthan 4cmbutnotmore than 10cmapart ,inreels ofa
width ofnotlessthan 31cm,containing 8%orlessbyweight offillers ,andintended fortheprinting ofdaily news­
papers ,weekly papers orother periodicals ofheading No49.02 ,published atleast tentimes peryear .

24.11.75 Official Journal oftheEuropean Communities NoL304/203l\ Rate ofDuty
Heading
numberDescription autonomous conventional IV. •/.
1 2 3 4
I.PAPER AND PAPERBOARD ,INROLLS OR INSHEETSI
48.01 Paper and paperboard (including cellulose wadding ),machine-made ,in
rolls orsheets : IIl A.Newsprint (a) 7 7(b)
B.Cigarette paper 14 7li C.Kraft paper andkraft board : Il
I.Forthemanufacture ofpaper yarn ofheading No57.08 orofpaper
yarn reinforced with metal ofheading No59.04 (a)6 3II II.Other 18 10-5II D.Paper weighing notmore than 15g/mlforuseinstencil making (a)..6 5\E.Other 18 12
48.02 Hand-made paper andpaperboard 15 7-5
48.03 Parchment orgreaseproof paper andpaperboard ,and imitations thereof ,
andglazed transparent paper ,inrolls orsheets 18 13
48.04 Composite paper orpaperboard (made bysticking flatlayers together
with anadhesive ),notsurface-coated orimpregnated ,whether ornotinter­
nally reinforced ,inrolls orsheets18 13
48.05 Paper and paperboard ,corrugated (with orwithout flatsurface sheets ),
creped ,crinkled ,embossed orperforated ,inrolls orsheets :I A.Paper andpaperboard ,corrugated21 14\B.Other 18 13
48.06 Paper andpaperboard ,ruled ,lined orsquared ,butnototherwise printed ,
inrolls orsheets 20 13
48.07 Paper and paperboard ,impregnated ,coated ,surface-coloured ,surface­
decorated orprinted (notbeing merely ruled ,lined orsquared and not
constituting printed matter within Chapter 49),inrolls orsheets : \ A.Coated with mica powder 15 10
B.Other 19 12
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Exemption from thepayment ofduty within thelimits ofanannual tariff quota of1500000metric tons .

NoL304/204 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
48.08 Filter blocks ,slabs andplates ,ofpaper pulp 17 13
48.09 Building board ofwood pulp orofvegetable fibre ,whether ornotbonded
with natural orartificial resins orwith similar binders 15 11
II.PAPER AND PAPERBOARD CUT TO SIZE OR SHAPE
AND ARTICLES OF PAPER OR PAPERBOARD
48.10 Cigarette paper ,cuttosize,whether ornotintheform ofbooklets or
15 7-5
48.11 Wallpaper andlincrusta ;window transparencies ofpaper 19 13
48.12 Floor coverings prepared onabase ofpaper orofpaperboard ,whether
ornotcuttosize,with orwithout acoating oflinoleum compound 19 14
48.13 Carbon and other copying papers (including duplicator stencils )and
transfer papers ,cuttosize,whether ornotputupinboxes 19 12
48.14 Writing blocks ,envelopes ,letter cards ,plain postcards ,correspondence
cards ;boxes ,pouches ,wallets and writing compendiums ,ofpaper or
paperboard ,containing only anassortment ofpaper stationery 20 15
48.15 Other paper andpaperboard ,cuttosizeorshape :lI
A.Adhesive strips ofawidth notexceeding 10cm,thecoating ofwhich
consists ofunvulcanised natural orsynthetic rubber 16 6-5
B.Other 19 12
48.16 Boxes ,bags andother packing containers ,ofpaper orpaperboard 20 15
48.17 Box files,letter trays ,storage boxes andsimilar articles ,ofpaper orpaper­
board ,ofakind commonly used inoffices ,shops andthelike 20 14
48.18 Registers ,exercise books ,note books ,memorandum blocks ,order books ,
receipt books ,diaries ,blotting-pads ,binders (loose-leaf orother ),file
covers and other stationery ofpaper orpaperboard ;sample and other
albums andbook covers ,ofpaper orpaperboard 21 15
48.19 Paper orpaperboard labels ,whether ornotprinted orgummed 20 14

24.11.75 Official Journal oftheEuropean Communities NoL304/205
Rate ofDuty
HeadingnumberDescription autonomous
•/.conventional
V.
1 2 3 4
48.20 Bobbins ,spools ,cops andsimilar supports ofpaper pulp ,paper orpaper­
board (whether ornotperforated orhardened ) 19 14
48.21 Other articles ofpaper pulp ,paper ,paperboard orcellulose wadding :I A.Perforated paper andpaperboard forJacquard andsimilar machines .. 13 65
B.Napkins andnapkin liners ,forbabies ,putupforretail sale 19 10
C.Other 19 14

NoL304/206 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 49
PRINTED BOOKS ,NEWSPAPERS ,PICTURES AND OTHER PRODUCTS
OFTHE PRINTING INDUSTRY ;MANUSCRIPTS ,TYPESCRIPTS AND PLANS
Notes
1.This Chapter does notcover :
(a)Paper ,paperboard ,orcellulose wadding ,orarticles thereof ,inwhich printing ismerely incidental totheir
primary use (Chapter 48);
(b)Playing cards orother goods falling within anyheading inChapter 97;or
(c)Original engravings ,prints orlithographs (heading No99.02 ),postage ,revenue orsimilar stamps falling
within heading No99.04 ,antiques ofanageexceeding onehundred years orother articles falling within
anyheading inChapter 99.
2.Newspapers ,journals andperiodicals which arebound otherwise than inpaper ,andsetsofnewspapers ,journals
orperiodicals comprising more than onenumber under asingle cover aretobetreated asfalling within heading
No49.01 andnotwithin heading No49.02 .
3.Heading No49.01 istobeextended toapply to:
(a)Acollection ofprinted reproductions of,forexample ,works ofartordrawings ,with arelative text ,putup
with numbered pages inaform suitable forbinding into oneormore volumes ;
(b)Apictorial supplement accompanying ,andsubsidiary to,abound volume ;and
(c)Printed parts ofbooks orbooklets ,intheform ofassembled orseparate sheets orsignatures ,constituting
thewhole orapart ofacomplete work anddesigned forbinding .
However ,printed pictures orillustrations notbearing atext,whether intheform ofsignatures orseparate sheets ,
fallinheading No49.11 .
4.Headings Nos 49.01 and49.02 aretobetaken nottoapply topublications issued foradvertising purposes byor
foranadvertiser named therein ,ortopublications which areprimarily devoted toadvertising (including tourist
propaganda ).Such publications aretobetaken asfalling within heading No49.11 .
5.Forthepurposes ofheading No49.03 ,theexpression "children 'spicture books "means books forchildren in
which thepictures form theprincipal interest andthetext issubsidiary .
6.Forthepurposes ofheading No49.06 ,theexpression "manuscripts andtypescripts "istobetaken toextend to
carbon copies orcopies onsensitised paper ofmanuscripts andtypescripts .References inthisChapter toprinted
matter ofanykind include references toanymatter ofthatkind which isreproduced bymeans ofaduplicating
machine .
7.Forthepurposes ofheading No49.09 ,theexpression "picture postcards "means cards consisting essentially of
anillustration andbearing printed indications oftheir use.

24.11.75 Official Journal oftheEuropean Communities NoL304/207\ Rate ofDuty
Heading
BomberDescription autonomous
•/.conventional
.•/•
1 2 3 4
49.01 Printed books ,booklets ,brochures ,pamphlets andleaflets Free Free
49.02 Newspapers ,journals andperiodicals ,whether ornotillustrated Free Free
49.03 Children's picture books andpainting books 15 13
49.04 Music ,printed orinmanuscript ,whether ornotbound orillustrated Free Free
49.05 Maps andhyydrographic andsimilar charts ofallkinds ,including atlases ,
wall maps andtopographical plans ,printed ;printed globes (terrestrial or
celestial ):
A.Printed globes (terrestrial orcelestial ) 16 6-5
B.Other Free Free
49.06 Plans anddrawings ,forindustrial ,architectural ,engineering ,commercial or
similar purposes ,whether original orreproductions onsensitised paper ;
manuscripts and typescripts Free Free
49.07 Unused postage ,revenue andsimilar stamps ofcurrent ornew issue inthe
country towhich they aredestined ;stamp-impressed paper ;banknotes ,
stock ,share and bond certificates and similar documents oftitle ;cheque
books :I A.Postage ,revenue and similar stamps 6 3liB.Banknotes Free Freeli C.Other : lII I.Signed and numbered Free Free
II.Other 15 7-5
49.08 Transfers (Decalcomanias ) 13 8
49.09 Picture postcards ,Christmas andother picture greeting cards ,printed by
anyprocess ,with orwithout trimmings15 11
49.10 Calendars ofanykind ,ofpaper orpaperboard ,including calendar blocks 19 9-5

NoL304/208 Official Journal oftheEuropean Communities 24.11.75
llRate ofDuty
Heading
numberDescription autonomous
•/.conventional
I 2 3 4
49.11 Other printed matter ,including printed pictures andphotographs :
A.Sheets (notbeing trade advertising material ),notfolded ,merely with
illustrations orpictures notbearing atext orcaption ,foreditions of
books orperiodicals which arepublished indifferent countries inone
ormore languages (a) Free Free
B.Other 16 9
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/209
SECTION XI
TEXTILES AND TEXTILE ARTICLES
Notes
1.This Section does notcover :
(a)Animal brush making bristles orhair (heading No05.02 );horsehair orhorsehair waste (heading No05.03 );
(b)Human hairorarticles ofhuman hair (heading No05.01 ,67.03 or67.04 ),except straining cloth ofakind
commonly used inoilpresses andthelike (heading No59.17 );
(c)Vegetable materials falling within Chapter 14;
(d)Asbestos ofheading No25.24 orarticles ofasbestos andother products ofheading No68.13 or68.14 ;
(e)Articles falling within heading No30.04 or30.05 (forexample ,wadding ,gauze ,bandages andsimilar articles
formedical orsurgical purposes ,sterile surgical suture materials );
(f)Sensitised textile fabric (heading No37.03 );
(g)Monofil ofwhich anycross-sectional dimension exceeds 1mmandstrip (artificial straw andthelike)of
awidth exceeding 5mm,ofartificial plastic material (Chapter 39)orplaits orfabrics ofsuch monofil orstrip
(Chapter 46);
(h)Woven textile fabrics ,felt,bonded fibre fabrics orsimilar bonded yarn fabrics ,impregnated ,coated ,covered
orlaminated with rubber ,andarticles thereof ,falling within Chapter 40;
(ij)Skins with their wool on(Chapter 41or43)orarticles offurskin ,artificial furorarticles thereof ,falling
within heading No43.03 or43.04 ;
(k)Articles oftextile materials falling within heading No42.01 or42.02 ;
(l)Products andarticles ofChapter 48(forexample ,cellulose wadding );
(m)Footwear orparts offootwear ,gaiters orleggings orsimilar articles classified inChapter 64;
(n)Headgear orparts thereof falling within Chapter 65;
(o)Hair nets (heading No65.05 or67.04 ,asthecase may be);
(p)Goods falling within Chapter 67;
(q)Abrasive-coated threads ,cords orfabric (heading No68.06 );
(r)Glass fibre orarticles ofglass fibre ,other than embroidery with glass thread onavisible ground offabric
(Chapter 70);
(s)Articles falling within Chapter 94(furniture andbedding );or
(t)Articles falling within Chapter 97(forexample ,toys,games andsports requisites ).
2.(A)Goods classifiable inanyheading inChapters 50to57andofamixture oftwoormore different textile
materials aretobeclassified according tothefollowing rules :
(a)Goods containing more than 10% byweight ofsilk,noilorother waste silkoranycombination thereof
aretobeclassified inChapter 50,and,forthepurposes ofclassification inthatChapter ,asifconsisting
wholly ofthat oneofthose materials which predominates inweight ;
(b)Allother goods aretobeclassified asifconsisting wholly ofthatonetextile material which predominates
inweight over anyother single textile material .

NoL304/210 Official Journal oftheEuropean Communities 24.11.75
(B)Forthepurposes oftheabove rules :
(a)Metallised yarn shall betreated asasingle textile material anditsweight shall betaken astheaggregate
oftheweight ofthetextile andmetal components ,and,fortheclassification ofwoven fabrics ,metal
thread istoberegarded asatextile material ;
(b)"Where aheading inquestion refers togoods ofdifferent textile materials (forexample ,silkandwaste
silkorcarded sheep 'sorlambs 'wool andcombed sheep 'sorlambs 'wool ),allthose materials shall be
treated asbeing oneandthesame ;
I '(c)Except asprovided in(B)(a),theweight ofconstituents other than textile materials isnottobe
included intheweight ofthegoods .
(C)Theprovisions ofparagraphs (A)and (B)above aretobeapplied alsototheyarns referred toinNotes 3
and 4below .
3.(A)Forthepurposes ofthisSection ,andsubject totheexceptions inparagraph (B)below ,yarns (single ,multiple
orcabled )ofthefollowing descriptions aretobetreated as"twine ,cordage ,ropes andcables ":
(a)Ofsilk,noilorother waste silk,ofaweight exceeding 2g/m(2000tex);
(b)Ofman-made fibres (including yarn oftwo ormore monofil ofChapter 51),ofaweight exceeding
1g/m(1000tex);
(c)Oftrue hemp orflax :
(i)Polished orglazed ,ofwhich thelength perkilogramme ,multiplied bythenumber ofconstituent
strands ,islessthan 7000m;
(ii)Not polished orglazed andofaweight exceeding 2g/m;
(d)Ofcoir ,consisting ofthree ormore plies ;
(e)Ofother vegetable fibres ,ofaweight exceeding 2g/m;or
(f)Reinforced with metal .
(B)Exceptions :
(a)Yarn ofsheep 'sorlambs 'wool orother animal hair andpaper yarn ,other than yarn reinforced with
metal ;
(b)Continuous filament tow forthemanufacture ofman-made fibres (discontinuous ),andmultifilament
yarn without twist orwith atwist oflessthan 5turns permetre ;
(c)Silkworm gut,imitation catgut ofsilkorofman-made fibres ,andmonofil ofChapter 51;
(d)Metallised yarn ,notbeing yarn reinforced with metal ;and
(e)Chenille yarn andgimped yarn .
4.(A)Forthepurposes ofChapters 50,51,53,54,55and56,theexpression "putupforretail sale"inrelation to
yarn means ,subject totheexceptions inparagraph (B)below ,yarn putup:
(a)Inballs oroncards ,reels ,tubes orsimilar supports ,ofaweight (including support )notexceeding :
(i)200 ginthecase offlax andramie ;
(ii)85ginthecase ofsilk,noilorother waste silk,andman-made fibres (continuous );or
(iii)125 ginother cases ;

24.11.75 Official Journal oftheEuropean Communities NoL304/211
(b)Inhanks orskeins ofaweight notexceeding :
(i)85ginthecase ofsilk,noilorother waste silk,andman-made fibres (continuous );or
(ii)125ginother cases ;
(<;)Inhanks orskeins comprising several smaller hanks orskeins separated bydividing threads which render
them independent oneoftheother ,each ofuniform weight notexceeding :
(i)85ginthecase ofsilk,noilorother waste silk,andman-made fibres (continuous );or
(ii)125ginother cases .
(B)Exceptions :
(a)Single yarn ofanytextile material ,except :
(i)Single yarn ofsheep 'sorlambs 'wool oroffineanimal hair,unbleached ;and
(ii)Single yarn ofsheep 'sorlambs 'wool oroffineanimal hair,bleached ,dyed orprinted ,ofalength
lessthan 2000m/kg;
(b)Multiple orcabled yarn ,unbleached :
(i)Ofsilk,noilorother waste silk,however putup,or
(ii)Ofother textile material except sheep 'sorlambs 'wool orfine animal hair,inhanks orskeins ;
(c)Multiple orcabled yarn ofsilk,noilorother waste silk,bleached ,dyed orprinted ,ofalength notless
than 75000m/kg,measured multiple ;and
(d)Single ,multiple orcabled yarn ofanytextile material :
(i)Incross-reeled hanks orskeins ;or
(ii)Putuponsupports orinsome other manner indicating itsuseinthetextile industry (forexample ,
oncops ,twisting milltubes ,pirns ,conical bobbins orspindles ,orreeled intheform ofcocoons for
embroidery looms ).
(C)Theabove provisions relating toflaxandramie arealsoapplicable inrespect ofhemp .
5.(a)Forthepurposes ofheading No55.07 ,"gauze "means afabric with awarp composed wholly orinpart of
standing orground threads andcrossing ordoup threads which cross thestanding orground threads making
ahalfturn ,acomplete turn ormore toform loops through which weft threads pass ;
(b)Forthepurposes ofheading No58.08 ,"plain "means consisting solely ofasingle series ofregular meshes
ofthesame shape orsizewithout anypattern orfilling-in ofthemeshes .Inapplying thisdefinition noaccount
istobetaken ofanyminor open spaces which areinherent intheformation ofthemeshes .
6.Forthepurposes ofthisSection ,theexpression "made up"means :
(a)Cut otherwise than into rectangles ;
(b)Made andfinished byweaving andready foruse (ormerely needing separation bycutting dividing threads )
andnotrequiring sewing orfurther fabrication (forexample ,certain dusters ,towels ,table cloths ,scarf
squares and blankets );
(c)Hemmed orwith rolled edges (except fabrics inthepiece which have been cutfrom wder pieces andhemmed
orrolled merely toprevent unravelling ),orwith aknotted fringe atanyoftheedges ;
(d)Cuttosizeandhaving undergone aprocess ofdrawn thread work ;

NoL304/212 Official Journal oftheEuropean Communities 24.11.75
(e)Assembled bysewing ,gumming orotherwise (other than piece goods consisting oftwoormore lengths of
identical material joined endtoendandpiece goods composed oftwoormore fabrics assembled inlayers ,
whether ornotpadded ).
7.Theheadings ofChapters 50to57and,except where thecontext otherwise requires ,theheadings ofChapters
58to60,aretobetaken nottoapply togoods made upwithin themeaning ofNote 6above .Chapters 50to
57aretobetaken nottoapply togoods falling within Chapter 58or59.
Additional Notes
1.Subject totheprovisions ofAdditional Note 2below ,theclassification ofgoods containing two ormore
textile materials shall beeffected within theheadings ofChapters 58to63,inaccordance with thefollowing
provisions ,where applicable :
(a)Goods containing more than 10%byweight ofsilk,noilorother waste silkorany combination thereof
aretobeclassified asifconsisting wholly ofthat oneofthose materials which predominates inweight ;
(b)Allother goods aretobeclassified asifconsisting wholly ofthatonetextile material which predominates
inweight over anyother single textile material ;and
(c)Theprovisions ofNote 2(B)ofthisSection shall also apply .
2.(a)Inthecase ofgoods falling within headings Nos 58.01 to58.05 inclusive andhaving aground fabric anda
pileorlooped surface orasurface with designs made with thread ,noaccount shall betaken oftheground
fabric ;
(b)ln thecase ofgoods falling within heading No58.07 incorporating asupport ,acoreorpadding ,noaccount
shall betaken ofsuch support ,core orpadding ;
(c)Inthecase ofembroidery falling within heading No58.10 ,only theground fabric shall betaken into
consideration .However ,inthecase ofembroidery without visible ground ,classification shall becarried out
solely according totheembroidering threads ;and
(d)ln thecase ofgoods falling within Chapters 59to63,andcomposed oftwoormore fabrics ,felts ,braids ,
etc.,ofdifferent textile materials ,whether ornotcombined with components constituting only accessories
(linings ,stiffenings ,collars ,cuffs ,lapels ,ribbons andother trimmings ,ornamental ornot),account shall only
betaken ,fortheapplication ofthese provisions ,ofthepart considered asgiving thegoods their essential
character within themeaning ofRule 3fortheinterpretation ofthenomenclature oftheTariff .
CHAPTER 50
SILK AND WASTE SILK\\Rate ofDuty
Heading
numberDescription autonomous
«/oconventional
•/.
1 2 3 4
50.01 Silk-worm cocoons suitable forreeling 2 1
50.02 Raw silk {not thrown ) 10 5
50.03 Silk waste (including cocoons unsuitable forreeling ,silknoils andpulled
orgarnetted rags ) Free Free

24.11.75 Official Journal oftheEuropean Communities NoL304/213
Rate ofDuty
Heading
numberDescription autonomous
»/oconventional
1 2 3 4
50.04 Silk yarn ,other than yarn ofnoil orother waste silk,notputupfor
retail sale 12 7
50.05 Yarn spun from silkwaste other than noil,notputupforretail sale 7 3-5
50.06 Yarn spun from noil silk,notputupforretail sale 5 2-5
50.07 Silkyarn and yarn spun from noil orother waste silk,putupforretail
A.Silk yarn 13 10
B.Other 11 5
50.08 Silk-worm gut;imitation catgut ofsilk 7 3-5
50.09 Woven fabrics ofsilkorofwaste silkother than noil : \I A.Crepes 17 12
B.Pongee ,habutai ,honan ,shantung ,corah andsimilar FarEastern fabrics ,
ofpure silk (notmixed with noil orother waste silk orwith other
textile materials ),plain-woven ,unbleached ornotfurther processed
than scoured .... 16 8\ C.Other : I
I.Pongee ,habutai ,honan ,shantung ,corah and similar Far Eastern
fabrics ,ofpure silk (notmixed with noilorother waste silkorwith
other textile materials ) 17 14\II.Other 17 13
50.10 Woven fabrics ofnoil silk 17 8-5

NoL304/214 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 51
MAN-MADE FIBRES (CONTINUOUS )
Notes
1.Throughout theTariff ,theterm "man-made fibres "means fibres orfilaments oforganic polymers produced by
manufacturing processes ,either :
(a)Bypolymerisation orcondensation oforganic monomers ,forexample ,polyamides ,polyesters ,polyurethanes
andpolyvinyl derivatives ;or
(b)Bychemical transformation ofnatural organic polymers (such ascellulose ,casein ,proteins andalgae ),for
example ,viscose rayon ,cuprammonium rayon (cupra ),cellulose acetate andalginates .
Theterm "synthetic textile fibres "applies tothefibres orfilaments described under paragraph (a)above ,and
theterm "regenerated textile fibres "tothefibres orfilaments described under paragraph (b).
2.Heading No51.01 istobetaken nottoapply tocontinuous filament tow ofman-made fibres falling within
Chapter 56.
3.Theexpression "yarn ofman-made fibres (continuous )"istobetaken nottoapply toyarn (known as"ruptured
filament yarn")ofwhich themajority ofthefilaments have been ruptured bypassage through rollers orother
devices (Chapter 56).
4.Monofil ofman-made fibre materials ofwhich nocross-sectional dimension exceeds 1mm istobeclassified in
heading No51.01 when ofaweight lessthan 6-6mg /m(6-6tex)andinheading No51.02 inother cases .Mono­
filofwhich anycross-sectional dimension exceeds 1mm istobeclassified inChapter 39.
Strip (artificial straw andthelike)ofman-made fibre materials istobeclassified inheading No51.02 when ofa
width notexceeding 5mmandinChapter 39inother cases .
Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
51.01 Yarn ofman made fibres (continuous ),notputupforretail sale:
A.Yarn ofsynthetic textile fibres 15 9li B.Yarn ofregenerated textile fibres : III I.Hollow-filament yarn 15 2-5
II.Other 15 11

24.11.75 Official Journal oftheEuropean Communities NoL304/215\Rate ofDuty
Heading
numberDescription autonomous conventional
1 2 3 4
51.02 Monofil ,strip (artificial straw andthelike)andimitation catgut ,ofman­
made fibre materials :
A.Ofsynthetic textile materials : Il
I.Monofil 13 9
II.Other 14 10-5
B.Ofregenerated textile materials : ||\
I.Monofil 9 4-5
II.Other 10 5
51.03 Yarn ofman-made fibres (continuous ),putupforretail sale :I A.Yarn ofsynthetic textile fibres 19 9.5
B.Yarn ofregenerated textile fibres 18 9
51.04 Woven fabrics ofman-made fibres (continuous ),including woven fabrics of
monofil orstrip ofheading No51.01 or51.02 :
A.Woven fabrics ofsynthetic textile fibres 21 13
B.Woven fabrics ofregenerated textile fibres 20 15

NoL304/216 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 52
METALLISED TEXTILES\Rate ofDuty
Heading
numberDescription autonomous conventional
1 2 3 4
52.01 Metallised yarn ,being textile yarn spun with metal orcovered with metal
byanyprocess 10 7
52.02 Woven fabrics ofmetal thread orofmetallised yarn ,ofakind used in
articles ofapparel ,asfurnishing fabrics orthelike 17 8-5

24.11.75 Official Journal oftheEuropean Communities NoL304/217
CHAPTER 53
WOOL AND OTHER ANIMAL HAIR
Note
Theexpression "fineanimal hair"means hairofalpaca ,llama ,vicuna ,yak,camel ,Angora ,Tibetan ,Kashmir and
similar goats (butnotcommon goats ),rabbit (including Angora rabbit ),hare ,beaver ,nutria andmusk rat.\Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
%
1 2 3 4
53.01 Sheep's orlambs 'wool ,notcarded orcombed Free Free
53.02 Other animal hair (fineorcoarse ),notcarded orcombed :II
A.Coarse animal hair ,prepared (forexample ,bleached ,dyed )and
artificially curled 3 1-5
B.Other Free Free
53.03 Waste ofsheep's orlambs 'wool orofother animal hair (fineorcoarse ),
notpulled orgarnetted Free Free
53.04 Waste ofsheep's orlambs 'wool orofother animal hair (fineorcoarse ),
pulled orgarnetted (including pulled orgarnetted rags ) Free Free
53.05 Sheep's orlambs 'wool orother animal hair (fineorcoarse ),carded or
combed 3 3
53.06 Yarn ofcarded sheep's orlambs 'wool (woollen yarn ),notputupfor
retail sale :
A.Containing 85% ormore byweight ofwool orofwool and fine
animal hair 5 (a)
B.Other 10 8
53.07 Yarn ofcombed sheep's orlambs 'wool (worsted yarn ),notputupfor
retail sale : l
A.Containing 85% ormore byweight ofwool orofwool and fine
animai hair 5 (a)||B.Other 10 10
53.08 Yarn offineanimal hair (carded orcombed ),notputupforretail sale .. 5 4
53.09 Yarn ofhorsehair orofother coarse animal hair,notputupforretail sale 9 4-5
53.10 Yarn ofsheep's orlambs 'wool ,ofhorsehair orofother animal hair (fine
orcoarse ),putupforretail sale 11 11
(a)SeeAnnex .

NoL304/218 Official Journal oftheEuropean Communities 24.11.75
Heading
numberDescriptionRate ofDuty
autonomous
•/.conventional
•/.
1 •2 3 4
53.11 Woven fabrics ofsheep's orlambs 'wool oroffineanimal hair :I A.Containing 85% ormore byweight ofsuch fibres 13 (a)
B.Other 18 (a)
53.12 Woven fabrics ofcoarse animal hair other than horsehair 16 8
53.13 Woven fabrics ofhorsehair 16 8
(a)SeeAnnex

24.11.75 Official Journal oftheEuropean Communities NoL304/219
CHAPTER 54
FLAX AND RAMIEI Rate ofDuty
Heading
numberDescription autonomous conventionalle♦/.
1 2 3 4
54.01 Flax,raworprocessed butnotspun ;flaxtowandwaste (including pulled
orgarnetted rags ) Free —
54.02 Ramie ,raworprocessed butnotspun ;ramie noils andwaste (including
pulled orgarnetted rags ) Free Free
54.03 Flax orramie yarn ,notputupforretail sale: l A.Flax yarn ,polished orglazed 16 9
B.Other : Illi I.Single ,measuring perkg: II\ \ a)45000 morless 10 6-5(a)li b)More than 45000 m 6 5
II.Multiple orcabled 10 7
54.04 Flax orramie yarn ,putupforretail sale:
A.Flax yarn ,polished orglazed 16 10
B.Other 17 8-5
54.05 Woven fabrics offlax oroframie 21 16
«Duty reduced to2%inrespect ofunbleached flaxyarn (other than towyarn )ofalength of30000morlessperkg,intended forthe manufacture of
multiple orcabled yarn forthefootwear industry orforwhipping cables ,within thelimits ofanannual quota of500metric tons tobegranted bythe
competent authorities oftheE.C. Thegranting ofsuch quotas shall,moreover ,besubject toconditions tobedetermined bythecompetent authorities .

NoL304/220 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 55
COTTON\Rate ofDuty
Heading
numberDescription autonomous
%conventional
°/o
1 2 3 4
55.01 Cotton ,notcarded orcombed Free Free
55.02 Cotton linters Free Free
55.03 Cotton waste (including pulled orgarnetted rags),notcarded orcombed Free Free
55.04 Cotton ,carded orcombed 3 1-5
55.05 Cotton yarn ,notputupforretail sale:
A.Multiple orcabled ,finished ,inballs oroncards ,reels,tubes orsimilar
supports ,ofaweight (including support )notexceeding 900g 10 8 \ B.Other : I \ I.Measuring ,persingle yarn ,120000mormore perkg: Il I a)Single yarns 10 4 I b)Other 10 6
II.Other 10 7
55.06 Cotton yarn ,putupforretail sale 16 12
55.07 Cotton gauze (a) 15 9
55.08 Terry towelling andsimilar terry fabrics ,ofcotton 18 15
55.09 Other woven fabrics ofcotton :
A.Containing 85% ormore byweight ofcotton :
I.Ofawidth ofless than 85cm
II.Other17
1713
14
B.Other :
I.Ofawidth ofless than 85cm
II.Other19
1914
15
(a)SeeNote 5(a)toSection XI.

24.11.75 Official Journal oftheEuropean Communities NoL304/221
CHAPTER 56
MAN-MADE FIBRES (DISCONTINUOUS )
Note
Heading No56.02 istobetaken toapply only tocontinuous filament towofman-made fibres ,consisting ofparallel
filaments ofauniform length equal tothelength ofthetow,meeting thefollowing specification :
(a)Length oftow exceeding 2m;
(b)Twist lessthan 5turns permetre ;
(c)"Weight perfilament lessthan 6-6mg/m(6-6tex);
(d)Inthecaseoffilaments described inNote 1(a)toChapter 51,thetowmust bedrawn ,that istosay,beincapable
ofbeing stretched bymore than 100% ofitslength ;
(e)Total weight oftow more than 2g/m,(2000tex).
Tow ofalength notexceeding 2mistobeclassified inheading No56.01 .\ Rate ofDuty
Heading
numberDescription autonomous
«/.conventional
•/«
1 2 3 4
56.01 Man-made fibres (discontinuous ),notcarded ,combed orotherwise pre­
pared forspinning :
A.Synthetic textile fibres 14 9\B.Regenerated textile fibres 12 8
56.02 Continuous filament tow for the manufacture ofman-made fibres
(discontinuous ):
A.Ofsynthetic textile fibres 14 8-5
B.Ofregenerated textile fibres 12 8
56.03 Waste (including yarn waste andpulled orgarnetted rags )ofman-made
fibres (continuous ordiscontinuous ),not carded ,combed orotherwise
prepared forspinning :
A.Ofsynthetic textile fibres 14 8-5
B.Ofregenerated textile fibres 12 8
56.04 Man-made fibres (discontinuous orwaste ),carded ,combed orotherwise
prepared forspinning : \ A.Synthetic textile fibres 14 8-5
B.Regenerated textile fibres 13 10

NoL304/222 Official Journal oftheEuropean Communities 24.11.75\ Rate ofDuty
Heading
numberDescription autonomous
•/oconventional
•/«
1 2 3 4
56.05 Yarn ofman-made fibres (discontinuous orwaste ),notputupforretail
sale : \
A.Ofsynthetic textile fibres 15 11IB.Ofregenerated textile fibres 14 10
56.06 Yarn ofman-made fibres (discontinuous orwaste ),putupforretail sale .. 19 14
56.07 Woven fabrics ofman-made fibres (discontinuous orwaste ):I
A.Ofsynthetic textile fibres :
I.Gauze weighing notlessthan 80g/m*butnotmore than 120g/m2
II.Other21
2115
16
B.Ofregenerated textile fibres
■ - i... --.19 16

24.11.75 Official Journal oftheEuropean Communities NoL304/223
CHAPTER 57
OTHER VEGETABLE TEXTILE MATERIALS ;PAPER YARN AND
WOVEN FABRICS OF PAPER YARN
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
»/o
1 2 3 4
57.01 True hemp ("Cannabis sativa "),raw orprocessed butnotspun ;tow and
waste oftrue hemp (including pulled orgarnetted rags orropes ) Free —
57.02 Manila hemp (abaca )("Musa textilis "),raw orprocessed butnotspun ;
tow and waste ofmanila hemp (including pulled orgarnetted rags or
Free Free
57.03 Jute andother textile bast fibres notelsewhere specified orincluded ,raw
orprocessed butnotspun ;towandwaste thereof (including pulled orgar­
netted rags orropes ) Free Free
57.04 Other vegetable textile fibres ,raw orprocessed butnotspun ;waste of
such fibres (including pulled orgarnetted rags orropes ) Free Free
57.05 Yam oftrue hemp :
A.Not putupforretail sale :|| I.Polished orglazed 16 9||II.Other 10 6
B.Putupforretail sale 16 7
57.06 Yarn ofjuteorofother textile bast fibres ofheading No57.03 10 8
57.07 Yarn ofother vegetable textile fibres : \ A.Coir yarn Free Free
B.Other 10 5
57.08 Paper yarn 10 8
57.09 Woven fabrics oftrue hemp 21 10-5
57.10 Woven fabrics ofjuteorofother textile bast fibres ofheading No57.03 :
A.Ofawidth ofnotmore than 150cmand weighing persquare metre :li I.Less than 310g 23 20\\ II.Not lessthan 310gbutnotmore than 500g 23 19
III.More than 500 g 23 15
B.Ofawidth ofmore than 150 cm 23 22
57.11 Woven fabrics ofother vegetable textile fibres .20 10
57.12 Woven fabrics ofpaper yarn19 9

NoL304/224 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 58
CARPETS ,MATS ,MATTING AND TAPESTRIES ;PILE AND CHENILLE FABRICS ;NARROW FABRICS ;
TRIMMINGS ;TULLE AND OTHER NET FABRICS ;LACE ;EMBROIDERY
Notes
1.The headings ofthisChapter aretobetaken nottoapply tocoated orimpregnated fabrics ,elastic fabrics or
elastic trimmings ,machinery belting orother goods falling within Chapter 59.However ,embroidery onany
textile base falls within heading No58.10 .
2.Inheadings Nos 58.01 and58.02 ,thewords "carpets "and"rugs"aretobetaken toextend tosimilar articles having
thecharacteristics offloor coverings butintended foruseforother purposes .These headings aretobetaken
nottoapply tofeltcarpets ,which fallwithin Chapter 59.
3.Forthepurposes ofheading No58.05 ,theexpression "narrow woven fabrics "means :
(a)Woven fabrics ofawidth notexceeding 30cm,whether woven assuch orcutfrom wider pieces ,provided
with sJvedges (woven ,gummed ormade otherwise )onboth edges :
(b)Tubular woven fabrics ofaflattened width notexceeding 30cm;and
(c)Bias binding with folded edges ,ofawidth when unfolded notexceeding 30cm.
Narrow woven fabrics intheform offringes aretobetreated asfalling within heading No58.07
4.Heading No58.08 istobetaken nottoapply tonets ornetting inthepiece made oftwine ,cordage orrope
which aretobetaken asfalling within heading No59.05 .
5.Inheading No58.10 ,theexpression "embroidery "means ,inter alia,embroidery with metal orglass thread ona
visible ground oftextile fabric and sewn appliqu ^work ofsequins ,beads orornamental motifs oftextile or
other materials .The heading istobetaken nottoapply toneedlework tapestry (heading No58.03 ).
6.Theheadings ofthisChapter aretobetaken toinclude goods ofthedescriptions specified therein when made of
metal thread andofakind used inapparel ,asfurnishings orthelike.
Additional Note
Forthepurposes ofapplying themaximum rateofduty provided forinrespect ofcarpets ,carpeting andrugs falling
within subheading 58.01 A,thedutiable suface shall notinclude theheading ,theselvedges andthefringes .

24.11.75 Official Journal oftheEuropean Communities NoL304/225lRate ofDuty
Heading
numberDescription autonomous conventional'l•/.
1 2 3 4
58.01 Carpets ,carpeting andrugs,knotted (made upornot):
A.Ofwool oroffine animal hair 32
with amax.
of5UA
perm224
with amax.
of4UA
per m2
B.Ofsilk,ofwaste silkother than noil,ofsynthetic textile fibres ,ofyarn
falling within heading No52.01 orofmetal threads 40 20
C.Ofother textile materials 24 12
5802 Other carpets ,carpeting ,rugs ,mats andmatting ,and"Kelem ","Schumacks "
and"Karamanie "rugs andthelike (made upornot):
A.Carpets ,carpeting ,rugs ,mats andmatting : \ I.Coir mats andmatting ,andtufted carpets ,carpeting and rugs 23 23
II.Other 23 20
B."Kelem ","Schumacks "and"Karamanie "rugs andthelike 21 10'5
58.03 Tapestries ,hand-made ,ofthetype Gobelins ,Flanders ,Aubusson ,Beauvais
and thelike,and needle-worked tapestries (forexample ,petit point and
cross stitch )made inpanels andthelikebyhand 21 8-5
58.04 Woven pile fabrics and chenille fabrics (other than terry towelling or
similar terry fabrics ofcotton falling within heading No55.08 and fabrics
falling within heading No58.05 ) 19 15
58.05 Narrow woven fabrics ,and narrow fabrics (bolduc )consisting ofwarp
without weft assembled bymeans ofanadhesive ,other than goods falling
within heading No58.06 :
A.Narrow woven fabrics : \II \ I.Pile fabrics orchenille fabrics :
a)Ofman-made fibres orofcotton 21 10-5
b)Ofsilk,ofnoil silkorofother waste silk 20 10
c)Ofother textile materials 18 7 \ II.Other 18 14\B.Bolduc 16 10
58.06 Woven labels ,badges andthelike,notembroidered ,inthepiece ,instrips
orcuttoshape orsize 20 10
58.07 Chenille yarn (including flock chenille yarn ),gimped yarn (other than
metallised yarn ofheading No52.01 and gimped horsehair yarn);braids
andornamental trimmings inthepiece ;tassels ,pompons andthelike:
A.Braids ofawidth of5cmorless,ofman-made fibres (including mono­
filorstrip ofheading No51.01 or51.02 ),offlax,oframie orof
vegetable textile fibres ofChapter 57 13 65
B.Other 16 8

NoL304/226 Official Journal oftheEuropean Communities 24.11.75
IIlRate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
58.08 Tulle andother netfabrics (butnotincluding woven ,knitted orcrocheted
fabrics ),plain (a):
A.Tulle orother netfabrics notcomprised inBbelow 20 10
B.Knotted net fabrics 22 11
58.09 Tulle andother netfabrics (butnotincluding woven ,knitted orcrocheted
fabrics ),figured ;hand ormechanically made lace,inthepiece ,instrips
orinmotifs : \ A.Tulle and other netfabrics 22 13
B.Lace : \\
I.Hand-made
II.Mechanically made20
2314
11-5
58.10 Embroidery ,inthepiece ,instrips orinmotifs : ||
A.Embroidery without visible ground :
I.Ofavalue ofmore than 35UAperkgnetweight
II.Other17
179
13
B.Other :
I.Ofavalue ofmore than 17.5 UAperkgnetweight
II.Other17
179
13
(a)SecNote 5(b)toSection XI.

24.11.75 Official Journal oftheEuropean Communities NoL304/227
CHAPTER 59
WADDING AND FELT ;TWINE ,CORDAGE ,ROPES AND CABLES ;SPECIAL FABRICS ;IMPREGNATED AND
COATED FABRICS ;TEXTILE ARTICLES OFAKIND SUITABLE FOR INDUSTRIAL USE
Notes
1.Forthepurposes ofthisChapter ,theexpression "textile fabric "istobetaken toapply onlytothetextile fabrics
ofChapter ^50to57andheadings Nos 58.04 and58.05 ,thebraids andtrimmings inthepiece ofheading No
58.07,thetulle andother netfabrics ofheading Nos 58.08 and58.09 ,laceofheading No58.09 andtheknitted
andcrocheted fabrics ofheading No60.01 .
2.(A)Heading No59.08 istobetaken toapply totextile fabrics impregnated ,coated ,covered orlaminated with
preparations ofcellulose derivatives orofother artificial plastic materials whatever theweight persquare
metre andwhatever thenature oftheplastic material (compact ,foam ,sponge orexpanded ).
Itdoes not,however ,cover :
(a)Fabrics inwhich theimpregnation ,coating orcovering cannot beseen with thenaked eye (usually
Chapters 50to58and60);forthepurpose ofthisprovision ,noaccount should betaken ofanyresulting
change ofcolour ;
(b)Products which cannot ,without fracturing ,bebent manually around acylinder ofadiameter of7mm ,
atatemperature between 15°and30°C(usually Chapter 39);or
(c)Products inwhich thetextile fabric iseither completely embedded inartificial plastic material orcoated
orcovered onboth sides with such material (Chapter 39).
(B)Heading No59.12 does notapply to:
(a)Fabrics inwhich theimpregnation orcoating cannot beseen with thenaked eye (usually Chapters 50
to58and60);forthepurpose ofthisprovision ,noaccount should betaken ofanyresulting change of
colour ;
(b)Fabrics painted with designs (other than painted canvas being theatrical scenery ,studio back-cloths
orthelike);
(c)Fabrics covered with flock ,dust ,powdered cork orthelikeandbearing designs resulting from these
treatments ;or
(d)Fabrics finished with normal dressings having abasis ofamylaceous orsimilar substances .
3.Inheading No59.11 theexpression "rubberised textile fabrics "means :
(a)Textile fabrics impregnated ,coated ,covered orlaminated with rubber :
(i)Weighing notmore than 1500g/m2;or
(ii)Weighing more than 1500g/m2andcontaining more than 50% byweight oftextile material ;
(b)Fabrics composed ofparallel textile yarns agglomerated with rubber ,irrespective oftheir weight persquare
metre ;and
(c)Plates ,sheets andstrip ,ofexpanded ,foam orsponge rubber ,combined with textile fabric ,other than those
falling inChapter 40byvirtue ofthelastparagraph ofNote 2tothatChapter .
4.Heading No59.16 istobetaken nottoapply to:
(a)Transmission ,conveyor orelevator belting ofathickness oflessthan 3mm ;or

NoL304/228 Official Journal oftheEuropean Communities 24.11.75
(b)Transmission ,conveyor orelevator belts orbelting oftextile fabric impregnated ,coated ,covered orlaminated
with rubber ormade from textile yarn orcord impregnated orcoated with rubber (heading No40.10 ).
5.Heading No59.17 istobetaken toapply tothefollowing goods which aretobetaken asnotfalling within
anyother heading ofSection XI:
(a)Textile products (other than those having thecharacter oftheproducts ofheadings Nos 59.14 to59.16 ),
thefollowing only :
(i)Textile fabric ,feltandfelt-lined woven fabric ,coated ,covered orlaminated with rubber ,leather orother
material ,ofakind commonly used forcard clothing ,and similar fabric ofakind commonly used
inmachinery orplant ;
(ii)Bolting cloth ;
(iii)Straining cloth ofakind commonly used inoilpresses andthelike,oftextile fibres orofhuman hair ;
(iv)Woven textile felts ,whether ornotimpregnated orcoated ,ofakind commonly used inpaper-making
orother machinery ,tubular orendless with single ormultiple warp and/orweft ,orflatwoven with mult­
iplewarp and/orweft ;
(v)Textile fabrics reinforced with metal ,ofakind commonly used inmachinery orplant ;
(vi)Textile fabrics ofthemetallised yarn falling within heading No52.01 ,ofakind commonly used inpaper­
making orother machinery ;
(vii)Cords ,braids andthelike,whether ornotcoated ,impregnated orreinforced with metal ,ofakind com­
monly used inmachinery orplant aspacking orlubricating materials ;
(b)Textile articles (other than those ofheadings Nos 59.14 to59.16 )ofakind commonly used inmachinery
orplant (forexample ,gaskets ,washers ,polishing discs andother machinery parts ).Textile fabrics ,wadding ,
feltorbonded fibre orsimilar bonded yarn fabrics ,inthep'teck ,cuttolength orsimply cuttorectangular
shape ,arenotconsidered tobetextile articles ofakind commonly used inmachinery orplant .
\\ Rate ofDuty
Heading
numberDescription autonomous
»/oconventional
1 2 3 4
59.01 Wadding andarticles ofwadding ;textile flock anddust andmillneps :
A.Wadding andarticles ofwadding :
I.Ofman-made fibres :
a)Rolls ofadiameter ofnotmore than 8mm
b)Other10
105
8 \ II.Ofother textile materials 10 5
B.Flock anddust andmill neps :
I.Ofman-made fibres
II.Ofother textile materials8
Free4
Free
59.02 Feltandarticles offelt,whether ornotimpregnated orcoated :
A.Felt inthepiece orsimply cuttorectangular shape
B.Other16
1911-5
9-5

24.11.75 Official Journal oftheEuropean Communities NoL304/229l Rate ofDuty
Headingnumber.Description autonomous
•/.conventional
•/«
1 2 3 4
59.03 Bonded fibre fabrics ,similar bonded yarn fabrics ,and articles ofsuch
fabrics ,whether ornotimpregnated orcoated 18 12
59.04 Twine ,cordage ,ropes and cables ,plaited ornot 16 13
59.05 Nets and netting made oftwine ,cordage orrope ,and made upfishing
netsofyarn ,twine ,cordage orrope : \
A.Fishing nets andnetting :
I.Ofvegetable textile materials
II.Ofother textile materials14
1911
13-5
B.Other :
I.Ofman-made fibres
II.Ofother textile materials19
1913-5
9-5
59.06 Other articles made from yarn,twine ,cordage ,rope orcables ,other than
textile fabrics and articles made from such fabrics 18 9
59.07 Textile fabrics coated with gum oramylaceous substances ,ofakind used
fortheouter covers ofbooks andthelike;tracing cloth ;prepared painting
canvas ;buckram and similar fabrics forhatfoundations and similar uses 18 11
59.08 Textile fabrics impregnated ,coated ,covered orlaminated with preparations
ofcellulose derivatives orofother artificial plastic materials 18 14
59.09 Textile fabrics coated orimpregnated with oilorpreparations with abasis
ofdrying oil: I
A.Oilcloth andother textile fabrics coated with preparations with abasis
ofdrying oil
B.Oilsilk and similar oiled fabrics19
177-5
7
59.10 Linoleum andmaterials prepared onatextile base inasimilar manner to
linoleum ,whether ornotcuttoshape orofakind used asfloor coverings ;
floor coverings consisting ofacoating applied onatextile base,cutto
shape ornot 20 8
59.11 Rubberised textile fabrics ,other than rubberised knitted orcrocheted
goods : \
A.Rubberised textile fabrics notcomprised inBbelow :
I.Adhesive strips ,ofawidth not exceeding 10cm,thecoating of
which consists ofunvulcanized natural orsynthetic rubber
II.Fabrics combined with expanded ,foam orsponge rubber
III.Other16
18
186-5
9
8-5
B.Fabrics mentioned inNote 3(b)tothisChapter 15 14

(a)Entry under this subheading ofbolting cloth ,notmade up,issubject toconditions tobedetermined bythecompetent authorities .NoL304/230 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescription autonomous
•/oconventional
•/.
1 2 3 4
59.12 Textile fabrics otherwise impregnated orcoated ;painted canvas being
theatrical scenery ,studio back-cloths orthelike 18 7
59.13 Elastic fabrics and trimmings (other than knitted orcrocheted goods )
consisting oftextile materials combined with rubber threads 18 11
59.14 Wicks ,ofwoven ,plaited orknitted textile materials ,forlamps ,stoves ,
lighters ,candles and thelike ;tubular knitted gas-mantle fabric and in­
candescent gasmantles 17 8-5
59.15 Textile hosepiping and similar tubing ,with orwithout lining ,armour or
accessories ofother materials 19 11
59.16 Transmission ,conveyor orelevator belts orbelting ,oftextile material ,
whether ornotstrengthened with metal orother material 14 7-5
59.17 Textile fabrics andtextile articles ,ofakind commonly used inmachinery
orplant :
A.Textile fabrics ,felt and felt-lined woven fabric ,coated ,covered or
laminated with rubber ,leather orother material ,ofakind commonly
used forthemanufacture ofcard clothing ,andsimilar fabrics ofakind
commonly used inmachinery orplant 13 8
B.Bolting cloth ,whether ornotmade up(a):
I.Ofsilk orofwaste silk other than noil
II.Ofother textile materials10
164
6-5
C.Woven fabrics ,felted ornot,whether ornotimpregnated orcoated ,
ofakind commonly used inpaper-making orother machinery ,tubular
orendless with single ormultiple warp and/orweft ,orflatwoven
with multiple warp and/orweft :
I.Ofsilk orofman-made fibres
II.Ofother textile materials15
159
6
D.Other 16 9-5

24.11.75 Official Journal oftheEuropean Communities NoL304/231
CHAPTER 60
KNITTED AND CROCHETED GOODS
Notes
1.This Chapter does notcover :
(a)Crochet lace ofheading No58.09 ;
(b)Knitted orcrocheted goods falling within Chapter 59;
(c)Corsets ,corset-belts ,suspender-belts ,brassieres ,braces ,suspenders ,garters orthelike (heading No61.09 );
(d)Oldclothing orother articles falling within heading No63.01 ;or
(e)Orthopaedic appliances ,surgical belts ,trusses orthelike (heading No90.19 ).
2.Headings Nos 60.02 to60.06 aretobetaken toapply toknitted orcrocheted articles andtoparts thereof :
(a)Knitted orcrocheted directly toshape ,whether imported asseparate items orintheform ofanumber of
items inthelength ;
(b)Made up,bysewing orotherwise .
3.Forthepurposes ofheading No60.06 ,knitted orcrocheted articles arenotconsidered tobeelastic articles
only byreason oftheir containing rubber thread orelastic forming merely asupporting band .
4.The headings ofthisChapter aretobetaken toinclude goods ofthedescriptions specified therein when made
ofmetal thread andofakind used inapparel ,asfurnishings orthelike .
5.Forthepurposes ofthisChapter :
(a)"Elastic "means consisting oftextile materials combined with rubber threads ;and
(b)"Rubberised "means impregnated ,coated ,covered orlaminated with rubber ,ormade with textile thread
impregnated ,coated orcovered with rubber .
Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
1 2 3 4
60.01 Knitted orcrocheted fabric ,notelastic norrubberised : I
A.Ofwool oroffine animal hair 16 13li B.Ofman-made fibres 20 13IC.Ofother textile materials 19 14
60.02 Gloves ,mittens andmitts ,knitted orcrocheted ,notelastic norrubberised 23 20

NoL304/232 Official Journal oftheEuropean Communities 24.11.75\\ Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
60.03 Stockings ,under stockings ,socks ,ankle-socks ,sockettes and the like,
knitted orcrocheted ,not elastic nor rubberised 22 13
60.04 Under garments ,knitted orcrocheted ,notelastic norrubberised :I
A.Of cotton 21 17
B.Ofother textile materials 21 17
60.05 Outer garments and other articles ,knitted orcrocheted ,notelastic nor
rubberised :
A.Outer garments andclothing accessories : \I.Jerseys and pullovers ,containing atleast 50% byweight ofwool
andweighing 600gormore perarticle 21 10-5
II.Other 21 18
B.Other 20 13
60.06 Knitted orcrocheted fabric and articles thereof ,elastic orrubberised (in­
cluding elastic knee-caps andelastic stockings ): III A.Fabric 18 11\B.Other 20 16

24.11.75 Official Journal oftheEuropean Communities NoL304/233
CHAPTER 61
ARTICLES OFAPPAREL AND CLOTHING ACCESSORIES OFTEXTILE FABRIC ,
OTHER THAN KNITTED OR CROCHETED GOODS
Notes
1.Theheadings ofthisChapter aretobetaken toapply toarticles ofthekinds described therein only when made
upofanytextile fabric (including felt,bonded fibre fabric ,braid ortrimmings ofheading No58.07 ,tulle or
other netfabrics andlace )oroffabric ofmetal thread ,butnotincluding articles ofknitted orcrocheted material
other than those falling within heading No61.09 .
2.The headings ofthisChapter donotcover :
(a)Old clothing orother articles falling within heading No63.01 ;or
(b)Orthopaedic appliances ,surgical belts ,trusses orthelike (heading No90.19 ).
3.Forthepurposes ofheadings Nos 61.01 to61.04 :
(a)Articles which cannot beidentified aseither men'sorboys'garments oraswomen 'sorgirls'garments
aretobeclassified inheading No61.02 or61.04 asthecase may be;
(b)The expression "infants 'garments "istobetaken toapply to:
(i)Garments foryoung children which arenotidentifiable asforwear exclusively byboys orbygirls ,and
(ii)Babies 'napkins .
4.Scarves andarticles ofthescarf type ,square orapproximately square ,ofwhich nosideexceeds 60cmareto
beclassified ashandkerchiefs (heading No61.05 ).
Handkerchiefs ofwhich anysideexceeds 60cmaretobeclassified inheading No61.06 .
5.The headings ofthisChapter aretobetaken toapply totextile fabrics (other than knitted orcrocheted fabric )
cuttoshape formaking articles ofthisChapter .
Heading No61.09 ,however ,also includes fabrics knitted orcrocheted toshape formaking articles classified
inthat heading ,whether imported asseparate items orintheform ofanumber ofitems inthelength .lRate ofDuty
HeadingnumberDescription autonomous
%conventional
•/.
1 2 3 4
61.01 Men's and boys'outer garments 20 17
61.02 Women's ,girls'andinfants 'outer garments :
A.Babies 'garments 22 10-5
B.Other 20 17
61.03 Men's and boys'under garments ,including collars ,shirt fronts and cuffs 20 17
61.04 Women's ,girls'andinfants 'under garments 22 13

NoL304/234 Official Journal oftheEuropean Communities 24.11.75
\\ Rate ofDuty
Heading
numberDescription autonomous
o/oconventional
°/o
1 2 3 4
61.05 Handkerchiefs :
A.Ofcotton fabric ,ofavalue ofmore than 15UAperkgnetweight .... 20 11
B.Other 20 14
61.06 Shawls ,scarves ,mufflers ,mantillas ,veils and thelike 21 16
61.07 Ties ,bow tiesand cravats 21 10-5
61.08 Collars ,tuckers ,fallals ,bodice-fronts ,jabots ,cuffs ,flounces ,yokes and
similar accessories and trimmings forwomen's and girls'garments .... 21 10-5
61.09Corsets ,corset-belts ,suspender-belts ,brassieres ,braces ,suspenders ,garters
andthelike (including such articles ofknitted orcrocheted fabric ),whether
ornot elastic 21 8-5
61.10 Gloves ,mittens ,mitts ,stockings ,socks andsockettes ,notbeing knitted or
crocheted goods 21 14-5
61.11Made upaccessories forarticles ofapparel (forexample ,dress shields ,
shoulder andother pads ,belts ,muffs ,sleeve protectors ,pockets ) 21 10-5

24.11.75 Official Journal oftheEuropean Communities NoL304/235
, CHAPTER 62
OTHER MADE UPTEXTILE ARTICLES
Notes
1.The headings ofthisChapter aretobetaken toapply tothearticles ofthekinds described therein only when
made upofanytextile fabric (other than feltandbonded fibre orsimilar bonded yarn fabrics )orofthebraids
ortrimmings ofheading No58.07 ,notbeing knitted orcrocheted goods .
2.The headings ofthisChapter donotcover :
(a)Goods falling within Chapter 58,59or61;or
(b)Oldclothing orother articles falling within heading No63.01 .\< Rate ofDuty
Heading
numberDescription autonomous
%conventional
»/o
1 2 3 4
62.01 Travelling rugs andblankets :
A. Electrically heated d................ ...................19 12I B.Other : \II
I.Of cotton 19 14III.Ofother textile materials 19 14
62.02 Bed linen ,table linen ,toilet linen and kitchen linen ;curtains and other
furnishing articles :
A.Net curtains 22 17IB.Other 22 19
62.03 Sacks andbags ,ofakind used forthepacking ofgoods :I A.Ofjuteorofother textile bast fibres ofheading No57.03 : I
I.Used 11 8
II.Other :II a)Offabric weighing lessthan 310g/m2 23 20
b)Offabric weighing notlessthan 310 g/m2butnotmore than
500 g/m2 23 19IIc)Offabric weighing more than 500g/m2 23 15
B.Ofother textile materials : l
I.Used : l
a)Offlax orofsisal
b)Other10
198
10||II.Other 19 13
62.04 Tarpaulins ,sails,awnings ,sunblinds ,tents andcamping goods :\IIA.Ofcotton 19 15
B.Ofother textile materials 19 16

NoL304/236 Official Journal oftheEuropean Communities 24.11.75\\ Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
1 2 3 4
62.05 Other made uptextile articles (including dress patterns ):I
A.Strips fortheinternal reinforcement ofbelts ,ofawidth ofnotlessthan
12mm butnotmore than 102mm,composed oftwo strips offabric
ofcotton orofregenerated textile fibres ,which have been stuck
together ,theedges ofthenarrower strip ,which hasbeen stiffened by
impregnation with synthetic resin ,being covered bythefolding over
oftheedges ofthewider strip 21 8
B.Floor cloths ,dish cloths ,dusters andthelike 21 15
C.Other 21 10-5
I
%

24.11.75 Official Journal oftheEuropean Communities NoL304/237
CHAPTER 63
OLD CLOTHING AND OTHER TEXTILE ARTICLES :RAGS\Rate ofDuty
Heading
numberDescription autonomous
Voconventional
•/.
1 2 3 4
63.01 Clothing ,clothing accessories ,travelling rugs andblankets ,household linen
andfurnishing articles (other than articles railing within heading No58.01 ,
58.02 or58.03 ),oftextile materials ,footwear andheadgear ofanymaterial ,
showing signs ofappreciable wear andimported inbulk orinbales ,sacks
orsimilar bulk packings :\ A.Used clothing 18 8
B.Other 18 7
63.02 Used ornew rags,scrap twine ,cordage ,rope and cables and worn out
articles oftwine ,cordage ,rope orcables Free Free

NoL304/238 Official Journal oftheEuropean Communities 24.11.75
SECTION XII
FOOTWEAR ,HEADGEAR ,UMBRELLAS ,SUNSHADES ,WHIPS ,RIDING-CROPS AND PARTS THEREOF ;
PREPARED FEATHERS AND ARTICLES MADE THEREWITH ;ARTIFICIAL FLOWERS ;
ARTICLES OFHUMAN HAIR ;FANS
CHAPTER 64
FOOTWEAR ,GAITERS AND THE LIKE ;PARTS OFSUCH ARTICLES
Notes
1.This Chapter does notcover :
(a)Footwear ,without applied soles ,knitted orcrocheted (heading No60.03 )orofother textile fabric (except
feltorbonded fibre orsimilar bonded yarn fabrics )(heading No62.05 );
(b)Oldfootwear falling within heading No63.01 ;
(c)Articles ofasbestos (heading No68.13 );
(d)Orthopaedic footwear orother orthopaedic appliances ,orparts thereof (heading No90.19 );or
(e)Toys andskating boots with skates attached (Chapter 97).
2.Forthepurposes ofheadings Nos 64.05 and64.06 ,theexpression "parts "istobetaken nottoinclude pegs ,
boot protectors ,eyelets ,boot hooks ,buckles ,ornaments ,braid ,laces ,pompons orother trimmings (which
aretobeclassified intheir appropriate headings )orbuttons orother goods falling within heading No98.01 .
3.Forthepurposes 'ofheading No64.01 ,theexpression "rubber orartificial plastic material "istobetaken to
include anytextile fabric coated orcovered externally with oneorboth ofthose materials .
Rate ofDuty
HeadingnumberDescription
\autonomous
%conventional
•It
1 2 3 4
64.01 Footwear with outer soles anduppers ofrubber orartificial plastic material 20 20
64.02 Footwear with outer soles ofleather orcomposition leather ;footwear
(other than footwear falling within heading No64.01 )with outer soles of
rubber orartificial plastic material : \ A.Footwear with uppers ofleather 20 8
B.Other 20 (a)
64.03 Footwear with outer soles ofwood orcork 18 9
(a)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/239I Rate ofDuty
Heading
numberDescription autonomous
•/•conventional
1 2 3 4
64.04 Footwear with outer soles ofother materials 18 7
64.05 Parts offootwear ,removable in-soles ,hose protectors and heel cushions ,
ofanymaterial except metal :IIA.Assemblies ofuppers affixed toinner soles ortoother solecomponents ,
but without outer soles 18 9IIB.Other 16 6-5
64.06 Gaiters ,spats ,leggings ,puttees ,cricket pads ,shin-guards and similar
articles ,andparts thereof 19 9-5

NoL304/240 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 65
HEADGEAR AND PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Oldheadgear falling within heading No63.01 ;
(b)Hair nets ofhuman hair (heading No67.04 );
(c)Asbestos headgear (heading No68.13 );or
(d)Dolls 'hats orother toyhats ,orcarnival articles ofChapter 97.
2.Heading No65.02 istobetaken nottoapply tohat-shapes made bysewing (other than hat-shapes made b>
thesewing inspirals ofplaited orother strips ).\Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
65.01 Hat-forms ,hatbodies and hoods offelt,neither blocked toshape nor
with made brims ;plateaux and manchons (including slitmanchons ),of
felt :IA.Offurfeltoroffeltofwool and fur 13 7-5
B.Other 11 8
65.02 Hat-shapes ,plaited ormade from plaited orother strips ofanymaterial ,
neither blocked toshape norwith made brims :
A.Ofwood shavings orstrips ,straw ,bark ,esparto ,aloe,Manila hemp
(abaca ),sisal orother unspun vegetable fibres 8 4-5
B.Ofother materials 15 6-5
65.03 Felthats andother feltheadgear ,being headgear made from thefelthoods
and plateaux falling within heading No65.01 ,whether ornotlined or
trimmed :
A.Not lined ortrimmed : Il l I.Offurfeltoroffeltofwool and fur 15 7-5\II.Other 15 8I B.Lined ortrimmed : II I I.Offurfeltoroffelt ofwool and fur 17 10-5
II.Other 17 9-5

24.11.75 Official Journal oftheEuropean Communities NoL304/241
Rate ofDuty
Heading
numberDescription autonomous
•/•conventional
•/.
1 2 3 4
65.04 Hats andother headgear ,plaited ormade from plaited orother strips of
anymaterial ,whether ornotlined ortrimmed :
A.Not lined ortrimmed : Il
I.Ofwood shavings orstrips ,straw ,bark ,esparto ,aloe ,Manila hemp
(abaca ),sisal orother unspun vegetable fibres 11 5-5
II.Ofother materials 16 6-5
B.Lined ortrimmed 18 9
65.05 Hats and other headgear (including hair nets),knitted orcrocheted ,or
made upfrom lace,feltorother textile fabric inthepiece (butnotfrom
strips ),whether ornotlined ortrimmed 19 9-5
65.06 Other headgear ,whether ornotlined ortrimmed 19 9-5
65.07 Head-bands ,linings ,covers ,hatfoundations ,hatframes (including spring
frames foropera hats),peaks andchinstraps ,forheadgear :||A.Head-bands 12 5
B.Other 16 8

NoL304/242 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 66
UMBRELLAS ,SUNSHADES ,WALKING-STICKS ,WHIPS ,RIDING-CROPS AND PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Measure walking-sticks orthelike (heading No90.16 );
(b)Firearm-sticks ,sword-sticks ,loaded walking-sticks orthelike (Chapter 93);or
(c)Goods falling within Chapter 97(forexample ,toyumbrellas andtoysunshades ).
'2.Heading No66.03 istobetaken nottoapply toparts ,trimmings oraccessories oftextile material ,nortocovers ,
tassels ,thongs ,umbrella cases orthelike,ofanymaterial .Such goods imported with ,butnotfitted to,articles
falling within heading No66.01 or66.02 aretobeclassified separately andarenottobetreated asforming
part ofthose articles .
Rate ofDuty
Heading
numberDescription autonomous
•/«conventional
%
1 2 3 4
66.01 Umbrellas and sunshades (including walking-stick umbrellas ,umbrella
tents ,andgarden andsimilar umbrellas ) 20 16
66.02 Walking-sticks (including climbing-sticks and seat-sticks ),canes ,whips ,
riding-crops and thelike 17 7
66.03 Parts ,fittings ,trimmings and accessories ofarticles falling within heading
No 66.01 or66.02 : l A.Handles and knobs 17 6-5
B.Frames ,including frames mounted onshafts (sticks ) 19 15
C.Other parts ,fittings ,trimmings and accessories 17 13

24.11.75 Official Journal oftheEuropean Communities NoL304/243
CHAPTER 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OFDOWN ;
ARTIFICIAL FLOWERS ;ARTICLES OFHUMAN HAIR ;FANS
Notes
1.This Chapter does notcover :
(a)Straining cloth ofhuman hair (heading No59.17 );
(b)Floral motifs oflace ,ofembroidery orother textile fabric (Section XI);
(c)Footwear (Chapter 64);
(d)Headgear (Chapter 65);
(e)Feather dusters (heading No96.04 ),powder-puffs (heading No96.05 )orhair sieves (heading No96.06 );
or
(f)Toys ,sports requisites orcarnival articles (Chapter 97).
2.Heading No67.01 istobetaken nottoapply to:
(a)Goods (forexample ,bedding )inwhich feathers ordown constitute only filling orpadding ;
(b)Articles ofapparel andaccessories thereto inwhich feathers ordown constitute nomore than mere trimming
orpadding ;
(c)Artificial flowers orfoliage orparts thereof ormade uparticles ofheading No67.02 ;or
(d)Fans (heading No67.05 ).
3.Heading No67.02 istobetaken nottoapply to:
(a)Articles ofglass (Chapter 70);
(b)Artificial flowers ,foliage orfruit ofpottery ,stone ,metal ,wood orother materials ,obtained inonepiece
bymoulding ,forging ,carving ,stamping orother process ,orconsisting ofparts assembled otherwise than
bybinding ,glueing orsimilar methods .
\|àRate ofDuty
Heading
numberDescription autonomous
°/oconventional
»/o
1 2 3 4
67.01 Skins andother parts ofbirds with their feathers ordown ,feathers ,parts
offeathers ,down ,and articles thereof (other than goods falling within
heading No05.07 andworked quills andscapes ):
A.Skins andother parts ofbirds with their feathers ordown :
I.Dressed goose skins ,without feathers butwith down ,notcut.... 9 4-5
II.Other 15 7-5
B.Feathers ,parts offeathers anddown 15 7-5

NoL304/244 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescription autonomous
%>conventional
Vo
1 2 3 4
67.01
(continued )C.Made uparticles 22 9
67.02 Artificial flowers ,foliage orfruit andparts thereof ;articles made ofarti­
ficial flowers ,foliage orfruit :
A.Artificial flowers ,foliage orfruit andparts thereof :
I.Parts
II.Other18
2113
15
B.Articles made ofartificial flowers ,foliage orfruit 23 17
67.03 Human hair ,dressed ,thinned ,bleached orotherwise worked ;wool or
other animal hairprepared foruseinmaking wigs andthelike :
A.Human hair ,notfurther worked than dressed
B.Other9
144-5
7
67.04 Wigs ,false beards ,eyebrows andeyelashes ,switches andthelike,ofhuman
oranimal hair oroftextiles ;other articles ofhuman hair (including hair
19 7-5
67.05 Fans and hand screens ,non-mechanical ,ofany material ;frames and
handles therefor andparts ofsuch frames andhandles ,ofanymaterial .. 21 8-5

24.11.75 Official Journal oftheEuropean Communities NoL304/245
SECTION XIII
ARTICLES OFSTONE ,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICA
AND OFSIMILAR MATERIALS ;CERAMIC PRODUCTS ;GLASS AND GLASSWARE
CHAPTER 68
ARTICLES OFSTONE ,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICA AND OFSIMILAR MATERIALS
Notes
1.This Chapter does notcover :
(a)Goods falling within Chapter 25;
(b)Coated orimpregnated paper falling within heading No48.07 (forexample ,paper coated with mica powder
orgraphite ,bituminised orasphalted paper );
(c)Coated orimpregnated textile fabric falling within Chapter 59(forexample ,mica-coated fabric ,bituminised
orasphalted fabric );
(d)Articles falling within Chapter 71;
(e)Tools orparts oftools ,falling within .Chapter 82;
(f)Lithographic stones ofheading No84.34 ;
(g)Electrical insulators (heading No85.25 )orfittings ofinsulating material falling within heading No85.26 ;
(h)Dental burrs (heading No90.17 );
(ij)Goods falling within Chapter 91(forexample ,clocks andclock cases );
(k)Articles falling within heading No95.07 ;
(l)Articles falling within Chapter 97(forexample ,toys,games andsports requisites );
(m)Goods falling within heading No98.01 (forexample ,buttons ),No98.05 (forexample ,slate pencils )or
No98.06 (forexample ,drawing slates );or
(n)Works ofart,collectors 'pieces orantiques (Chapter 99).
2.Inheading No68.02 theexpression "worked monumental orbuilding stone "istobetaken toapply notonly
tothevarieties ofstone referred toinheadings Nos 25.15 and 25.16 butalso toallother natural stone (for
example ,quartzite ,flint ,dolomite andsteatite )similarly worked ;itis,however ,tobetaken nottoapply to
slate .

NoL304/246 Official Journal oftheEuropean Communities 24.11.75
IIlRate ofDuty I
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
68.01 Road andpaving setts ,curbs andflagstones ,ofnatural stone (except slate ) 4 2-5
68.02 Worked monumental orbuilding stone ,and articles thereof (including
mosaic cubes ),other than goods falling within heading No68.01 orwithin
Chapter 69:\\ A.Worked monumental orbuilding stone :\\ I.Simply cutorsawn ,with aflatoreven surface :
a)Calcareous stone oralabaster
b)Other stone :10 8||1.Flint forlining grinders 6 5
2.Other 8 4II II.Moulded orturned ,butnototherwise worked :li a)Calcareous stone oralabaster 12 6
b)Other stone 10 5|| III.Polished ,decorated orotherwise worked ,butnotcarved : I
a)Calcareous stone oralabaster 15 7-5 I b)Other stone :
1.Ofanetweight oflessthan 10kg 13 8-5
2.Other 13 6-5
IV.Carved 14 7
B.Mosaic cubes ;powder ,granules andchippings ,artificially coloured .... 14 7
68.03 Worked slate andarticles ofslate ,including articles ofagglomerated slate 6 5
68.04 Millstones ,grindstones ,grinding wheels andthelike (including grinding ,
sharpening ,polishing ,trueing andcutting wheels ,heads ,discs andpoints ),
ofnatural stone (agglomerated ornot),ofagglomerated natural orartificial
abrasives ,orofpottery ,with orwithout cores ,shanks ,sockets ,axles and
thelike ofother materials ,butwithout frameworks ;segments and other
finished parts ofsuch stones andwheels ,ofnatural stone (agglomerated or
not),ofagglomerated natural orartificial abrasives ,orofpottery :
A.Ofagglomerated abrasives : \
I.Made ofnatural orsynthetic diamonds 10 4
II.Other 10 5
B.Other 8 3
68.05 Hand polishing stones ,whetstones ,oilstones ,hones andthelike,ofnatural
stone ,ofagglomerated natural orartificial abrasives ,orofpottery :
A.Ofagglomerated abrasives 11 4-5
B.Other 8 4

24.11.75 Official Journal oftheEuropean Communities NoL304/247
III Rate ofDuty
Heading
numberDescription autonomous conventional
V.
1 2 3 4
68.06 Natural orartificial abrasive powder orgrain ,onabase ofwoven fabric ,
ofpaper ,ofpaperboard orofother materials ,whether ornotcuttoshape
orsewn orotherwise made up 11 4-5
68.07 Slag \wool ,rock wool and similar mineral wools ;exfoliated vermiculite ,
expanded clays ,foamed slag and similar expanded mineral materials ;
mixtures andarticles ofheat-insulating ,sound-insulating ,orsound-absorb­
ingmineral materials ,other than those falling inheading No68.12 or
68.13 orinChapter 69:
A.Slag wool ,rock wool andsimilar mineral wools 10 5\B.Other 9 3-5
68.08 Articles ofasphalt orofsimilar material (forexample ,ofpetroleum
bitumen orcoal tarpitch ) 8 3
68.09 Panels ,boards ,tiles,blocks andsimilar articles ofvegetable fibre ,ofwood
fibre ,ofstraw ,ofwood shavings orofwood waste (including sawdust ),
agglomerated with cement ,plaster orwith other mineral binding sub­
stances 14 6
68.10 Articles ofplastering material :
A.Boards ,sheets ,panels ,tiles andthelike,notornamented 7 3-5
B.Other 10 4
68.11 Articles ofcement (including slag cement ),ofconcrete orofartificial stone
(including granulated marble agglomerated with cement ),reinforced ornot 10 4
68.12 Articles ofasbestos-cement ,ofcellulose fibre-cement orthelike :I A.Building materials 10 4
B.Other 13 6-5
68.13 Fabricated asbestos and articles thereof (forexample ,asbestos board ,
thread andfabric ;asbestos clothing ,asbestos jointing ),reinforced ornot,
other than goods falling within heading No68.14 ;mixtures with abasis
ofasbestos andmixtures with abasis orasbestos andmagnesium carbonate ,
and articles ofsuch mixtures :
A.Fabricated asbestos (forexample ,carded fibres ,dyed fibres )
B.Articles ofasbestos :10 8
I.Thread 13 9
II.Fabric 17 11
III.Other 17 12
C.Mixtures with abasis ofasbestos and mixtures with abasis ofasbestos
andmagnesium carbonate ,andarticles ofsuch mixtures : I
I.Mixtures 10 5 \II.Articles 18 7

NoL304/248 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescription autonomous
%conventional
•/«
1 2 3 4
68.14 Friction material (segments ,discs ,washers ,strips ,sheets ,plates ,rolls and
thelike )ofakind suitable forbrakes ,forclutches orthelike,with abasis
ofasbestos ,other mineral substances orofcellulose ,whether ornot
combined with textile orother materials 20 8
68.15Worked mica and articles ofmica ,including bonded mica splittings on
asupport ofpaper orfabric (forexample ,micanite andmicafolium ):I A.Sheets orsplittings ofmica 7 4-5
B.Plates ,sheets orstrips made from mica splittings orpowder ,whether or
not onasupport 8 5
C.Other 10 8
68.16 Articles ofstone orofother mineral substances (including articles ofpeat),
notelsewhere specified orincluded :
A.Unfired bricks made ofchromite 14 8-5
B.Other 14 5-5

24.11.75 Official Journal oftheEuropean Communities NoL304/249
CHAPTER 69
CERAMIC PRODUCTS
Notes
1.The headings ofthisChapter aretobetaken toapply only toceramic products which have been fired after
shaping .Headings Nos 69.04 to69.14 aretobetaken toapply only tosuch products other than heat-insulating
goods andrefractory goods .
2.This Chapter does notcover :
(a)Goods falling within Chapter 71(forexample ,imitation jewellery );
(b)Cermets falling within heading No81.04 ;
(c)Electrical insulators (heading No85.25 )orfittings ofinsulating material falling within heading No85.26 ;
(d)Artificial teeth (heading No90.19 );
(e)Goods falling within Chapter 91(forexample ,clocks andclock cases );
(f)Articles falling -within Chapter 97(forexample ,toys ,games andsports requisites );
(g)Smoking pipes ,buttons orother articles falling within Chapter 98;or
(h)Original statuary ,collectors 'pieces orantiques (Chapter 99).
IlIRate ofDuty
Heading
numberDescription autonomous
•/«conventional
•/a
1 2 3 4I I.HEAT-INSULATING AND REFRACTORY GOODS\
69.01 Heat-insulating bricks ,blocks ,tiles and other heat-insulating goods of
siliceous fossil meals orofsimilar siliceous earths (forexample ,kieselguhr ,
tripolite ordiatomite ):
A.Bricks weighing more than 650kg/m3 10
with min.
of0-50 UA
per100kg
gross5
B.Other 10
with min.
of0-50 UA
per100kg
gross5
with min.
of0-50 UA
per100kg
gross
69.02 Refractory bricks ,blocks ,tiles and similar refractory constructional goods ,
other than goods falling within heading No69.01 :
A.With abasis ofmagnesite ,dolomite orchromite 10
with min.
of1-10 UA
per100kg
gross4
with min.
of1-10 UA
per100kg
gross

NoL304/250 Official Journal oftheEuropean Communities 24.11.75
\\Rate ofDuty
Heading
numberDescription autonomous
•/•conventional
•/«
1 2 3 4
69.02
(continued )
69.03B.Other
Other refractory goods (forexample ,retorts ,crucibles ,muffles ,nozzles ,
plugs ,supports ,cupels ,tubes ,pipes ,sheaths and rods),other than goods
falling within heading No69.01 :10
with min.
of0-70 UA
per100kg
gross4
with min.
of0-60 UA
per100kg
gross
A.With abasis ofgraphite orother forms ofcarbon 18 9II B.With abasis ofmagnesite ,dolomite orchromite 12 12
C.Other 14 8-5
II.OTHER CERAMIC PRODUCTS
69.04 Building bricks (including flooring blocks ,support orfiller tiles and the
like):
A.Common pottery 8 4
B.Other 10 5
69.05 Roofing tiles,chimney-pots ,cowls ,chimney-liners ,cornices andother con­
structional goods ,including architectural ornaments :
A.Roofing tiles ofcommon pottery 7 3-5
B.Other 10 5
69.06 Piping ,conduits andguttering (including angles ,bends andsimilar fittings ):
A.Common pottery 7 3-5
B.Other 16 8
69.07 Unglazed setts,flags andpaving ,hearth andwall tiles :
A.Tiles ,cubes andsimilar articles formosaics ,whether ornotrectangular ,
which arecapable ofbeing enclosed inasquare theside ofwhich does
not exceed 5cm 18 8
with min.
of0-27 UA
perm2,the
duty notto
exceed 16%
B.Other :
I.Common pottery 18 8

24.11.75 Official Journal oftheEuropean Communities NoL304/251\ Rate ofDuty
Heading
numberDescription autonomous
•/•conventional
•/•
1 2 3 4
69.07
(continued )B. II.Other 18 8
with amin.
of0-30 UA
perm2,the
duty notto
exceed 16%
69.08 Glazed setts ,flags andpaving ,hearth andwall tiles : I
A.Tiles ,cubes andsimilar articles formosaics ,whether ornotrectangular ,
which arecapable ofbeing enclosed inasquare theside ofwhich does
not exceed 5cm 18 9
with amin.
of0-45 UA
per m2,the
duty notto
exceed 18%I B.Other : III I.Common pottery 18 9
II.Other 18 9
with amin.
of0-30 UA
perm2,the
duty notto
exceed 18%
69.09 Laboratory ,chemical orindustrial wares ;troughs ,tubs andsimilar recep­
tacles ofakind used inagriculture ;pots,jarsandsimilar articles ofakind
commonly used fortheconveyance orpacking ofgoods :
A.Porcelain orchina 21 12
B.Other 16 7-5
69.10 Sinks ,wash basins ,bidets ,water closet pans ,urimals ,baths and likesani­
tary fixtures 20
with amin.
of8UA
per100kg
gross10
with amin.
of6UA
per100kg
gross

NoL304/252 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescription autonomous conventional
°/o °/o
1 2 3 4
69.11 Tableware and other articles ofakind commonly used fordomestic or
toilet purposes ,ofporcelain orchina (including biscuit porcelain and
parian ):
A.White orsingle-coloured 27
with amin.
of13-60 UA
per100kg
gross13-5
with amin.
of12-20 UA
per100kg
gross
B.Other 27
with amin.
of28UA
per100kg
net13-5
with amin.
of25UA
per100kg
net
69.12 Tableware and other articles ofakind commonly used fordomestic or
toilet purposes ,ofother kinds ofpottery :
A.Common pottery 15 7-5 \B.Stoneware 17 9-5 \ C.Earthenware orfinepottery :
I.White orsingle-coloured 21
with amin.
of13-60 UA
per100kg
gross10-5
with amin.
of13-60 UA
per100kg
gross
II.Other 21
with amin.
of18UA
per100kg
net10-5
with amin.
of18UA
per100kg
net
D.Other 21 14
69.13 Statuettes andother ornaments ,andarticles ofpersonal adornment ;articles
offurniture ;
A.Common pottery
B.Porcelain orchina16
22
with amin.
of70UA
per100kg
gross8
11
with amin.
of70UA
per100kg
gross
C.Other 20
with amin.
of35UA
per100kg
gross10
with amin.
of35UA
per100kg
gross
69.14 Other articles :
A.Porcelain orchina
B.Other22
1815
7-5

24.11.75 Official Journal oftheEuropean Communities NoL304/253
CHAPTER 70
GLASS AND GLASSWARE
Notes
1.This Chapter does notcover :
(a)Ceramic enamels (heading No32.08 );
(b)Goods falling within Chapter 71 (forexample ,imitation jewellery );
(c)Electrical insulators (heading No85.25 )orfittings ofinsulating material falling within heading No85.26 ;
(d)Hypodermic syringes ,artificial eyes ,thermometers ,barometers ,hydrometers ,optically worked optical
elements orother articles falling within Chapter 90;
(e)Toys ,games ,sports requisites ,Christmas treeornaments orother articles falling within Chapter 97(exclud­
ingglass eyes without mechanisms fordolls orforother articles ofChapter 97);or
(f)Buttons ,fitted vacuum flasks ,scent orsimilar sprays orother articles falling within Chapter 98.
2.The reference inheading No70.07 to"cast ,rolled ,drawn orblown glass (including flashed orwired glass )
cuttoshape other than rectangular shape ,orbent orotherwise worked (forexample ,edge worked orengraved ),
whether ornotsurface ground orpolished "istobetaken toapply toarticles made from such glass ,provided
they arenotframed orfitted with other materials .
3.Forthepurposes ofheading No70.20 ,theexpression "wool "means :
(a)Mineral wools with asilica (SiO2 )content notlessthan 60% byweight ;
(b)Mineral wools with asilica (SiO2 )content lessthan 60% butwith analkaline oxide (KaOand/orNaaO)
content ofmore than 5%byweight oraboric oxide (B2O3 )content ofmore than 2%byweight .
Mineral wools which donotcomply with theabove specifications fallinheading No68.07 .
4.Forthepurposes oftheTariff ,theexpression "glass "istobetaken toextend tofused quartz andfused silica .I Rate ofDuty
Heading
numberDescription autonomous
%conventional
°/o
1 2 3 4
70.01 • Waste glass (cullet );glass inthemass (excluding optical glass ):
A.Waste glass (cullet ) Free Free
B.Glass inthemass (excluding optical glass ) 9 3-5
70.02 Glass ofthevariety known as"enamel "glass ,inthemass ,rods andtubes 10 4
70.03Glass inballs,podsandtubes ,unworked (notbeing optical glass )10 7

NoL304/254 Official Journal oftheEuropean Communities 24.11.75
LRate ofDuty
Heading
numberDescription autonomous
«/oconventional
»/o
1 2 3 4
70.04 Unworked cast orrolled glass (including flashed orwired glass ),whether
figured ornot,inrectangles :
A.Wired 10
with amin.
of1UA
per100kg
gross5
with amin.
of0-50 UA
per100kg
gross
B.Other 10
with amin.
of1-60 UA
per100kg
gross5
with amin
of0-80 UA
per100kg
gross
70.05 Unworked drawn orblown glass (including flashed glass ),inrectangles 10
with amin.
of1UA
per100kg
gross6
with amin.
of0-60 UA
per100kg
gross
70.06 Cast ,rolled ,drawn orblown glass (including flashed orwired glass ),in
rectangles ,surface ground orpolished ,butnotfurther worked10 5
70.07 Cast ,rolled ,drawn orblown glass (including flashed orwired glass )cut
toshape other than rectangular shape ,orbent orotherwise worked (for
example ,edge worked orengraved ),whether ornot surface ground or
polished ;multiple-walled insulating glass ;leaded lights andthelike 20 8
70.08 Safety glass consisting oftoughened orlaminated glass ,shaped ornot.... 22 9
70.09 Glass mirrors (including rear-view mirrors ),unframed ,framed orbacked 22 11
70.10 Carboys ,bottles ,jars,pots ,tubular containers and similar containers ,of
glass ,ofakind commonly used fortheconveyance orpacking ofgoods ;
stoppers andother closures ,ofglass 24 9-5
70.11 Glass envelopes (including bulbs and tubes )forelectric lamps ,electronic
valves orthe like 18 7

24.11.75 Official Journal oftheEuropean Communities NoL304/255\ Rate ofDuty
Heading
numberDescription autonomous
%conventional
%
1 2 3 4
70.12 Glass inners forvacuum flasks orforother vacuum vessels :
A.Unfinished 21
2510-5
12-5
70.13 Glassware (other than articles falling inheading No 70.19 )ofakind
commonly used fortable ,kitchen ,toilet oroffice purposes ,forindoor
decoration ,orforsimilar uses 24 15-5
70.14 Illuminating glassware ,signalling glassware andoptical elements ofglass ,
notoptically worked norofoptical glass :
A.Articles forelectrical lighting fittings :
I.Facetted glass ,plates ,balls ,pear-shaped drops ,flower-shaped pieces ,
pendants andsimilar articles fortrimming chandeliers
II.Other (forexample ,diffusers ,ceiling lights ,bowls ,cups ,lamp­
shades ,globes ,tulip-shaped pieces )
B.Other20
20
2010
9
10
70.15 Clock andwatch glasses andsimilar glasses (including glass ofakind used
forsunglasses butexcluding glass suitable forcorrective lenses ),curved ,
bent ,hollowed andthelike;glass spheres and segments ofspheres ,ofa
kind used forthemanufacture ofclock andwatch glasses andthelike 19 7-5
70.16 Bricks ,tiles,slabs ,paving blocks ,squares andother articles ofpressed or
moulded glass ,ofakind commonly used inbuilding ;multi-cellular glass in
blocks ,slabs ,plates ,panels and similar forms 10
with amin.
of2UA
per100kg
gross4
with amin.
of1-60 UA
per100kg
gross
70.17 Laboratory ,hygienic andpharmaceutical glassware ,whether ornotgradu­
ated orcalibrated ;glass ampoules :
A.Laboratory ,hygienic andpharmaceutical glassware : \\ || I.Offused silica orfused quartz 16 6-5
II.Other 23 9
B.Glass ampoules 22 9
70.18 Optical glass and elements ofoptical glass ,other than optically worked
elements ;blanks forcorrective spectacle lenses 12 9

NoL304/256 Official Journal oftheEuropean Communities 24.11.75lRate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/«
1 2 3 4
70.19 Glass beads ,imitation pearls ,imitation precious and semi-precious stones ,
fragments andchippings ,andsimilar fancy ordecorative glass smallwares ,
and articles ofglassware made therefrom ;glass cubes and small glass
plates ,whether ornotonabacking ,formosaics and similar decorative
purposes ;artificial eyes ofglass ,including those fortoys butexcluding
those forwear byhumans ;ornaments and other fancy articles oflamp­
worked glass ;glass grains (ballotini ):
A.Glass beads ,imitation pearls ,imitation precious and semi-precious
stones ,and similar fancy ordecorative glass smallwares ,notmounted ,
setorstrung ,butincluding ungraded goods temporarily strung for
convenience oftransport ;glass grains (ballotini ):
I.Glass beads :
a)Cut and mechanically polished
b)OtherFree
255-5 (a)
11-5III.Imitation pearls 1-70 UA
perkgnet1-20 UA
perkgnetIIII.Imitation precious andsemi-precious stones :
a)Cut and mechanically polished
b)OtherFree
165(a)
6-5
IV.Other :
a)Glass grains (ballotini )
b)Other17
198-5
11(a)Il B.Artificial eyes 17 8-5
C.Articles ofglassware made from fancy ordecorative glass smallwares .. 20 8
D.Other 20 10
70.20 Glass fibre (including wool ),yarns ,fabrics ,andarticles made therefrom :||
A.Non-textile fibre and articles made therefrom 19 11
B.Textile fibre ,yarns ,fabrics ,and articles made therefrom 23 13
70.21 Other articles ofglass 21 8-5
(a)Exemption from thepayment ofduty inrespect ofgoods falling within subheadings AIa),AIIIa),and AIVb),within the limits ofatotal annual
quota of80metric tons ,tobegranted bythecompetent authorities oftheE.C.

24.11.75 Official Journal oftheEuropean Communities NoL304/257
SECTION XIV
PEARLS ,PRECIOUS AND SEMI-PRECIOUS STONES ,PRECIOUS METALS ,
ROLLED PRECIOUS METALS ,AND ARTICLES THEREOF ;
IMITATION JEWELLERY ;COIN
CHAPTER 71
PEARLS ,PRECIOUS AND SEMI-PRECIOUS STONES ,PRECIOUS METALS ,ROLLED PRECIOUS METALS ,
AND ARTICLES THEREOF ;IMITATION JEWELLERY
Notes
1.Subject toNote 1(a)toSection VIandexcept asprovided below ,allarticles consisting wholly orpartly :
(a)Ofpearls orofprecious orsemi-precious stones (natural ,synthetic orreconstructed ),or
(b)Ofprecious metal orofrolled precious metal ,
aretobeclassified within thisChapter andnotwithin anyother Chapter .
2.(a)Headings Nos 71.12 ,71.13 and71.14 donotcover articles inwhich precious metal orrolled precious metal
ispresent asminor constituents only ,such asminor fittings orminor ornamentation (forexample ,mono­
grams ,ferrules andrims ),andparagraph (b)oftheforegoing Note does notapply tosuch articles ;
(b)Heading No71.15 does notcover articles containing precious metal orrolled precious metal (other than as
minor constituents ).
3.This Chapter does notcover :
(a)Amalgams ofprecious metal ,and colloidal precious metal (heading No28.49 );
(b)Sterile surgical suture materials ,dental fillings andother goods falling inChapter 30;
(c)Goods falling inChapter 32(forexample ,lustres );
(d)Handbags andother articles falling within heading No42.02 or42.03 ;
(e)Goods ofheading No43.03 or43.04 ;
(f)Goods falling within Section XI (textiles andtextile articles );
(g)Footwear (Chapter 64)andheadgear (Chapter 65);
(h)Umbrellas ,walking-sticks andother articles falling within Chapter 66 ;
(ij)Fans andhand screens ofheading No67.05 ;
(k)Coin (Chapter 72or99);
(l)Abrasive goods falling within headings Nos 68.04 ,68.05 ,68.06 orChapter 82,containing dust orpowder
ofprecious orsemi-precious stones (natural orsynthetic );goods ofChapter 82with aworking part of

NoL304/258 Official Journal oftheEuropean Communities 24.11.75
precious orsemi-precious stones (natural ,synthetic orreconstructed )onasupport ofbase metal ;machinery ,
mechanical appliances andelectrical goods ,andparts thereof ,falling within Section XVI ,notbeing such
articles wholly ofprecious orsemi-precious stones (natural ,synthetic orreconstructed );
(m)Goods falling within Chapter 90,91or92(scientific instruments ,clocks andwatches ,ormusical instruments );
(n)Arms orparts thereof (Chapter 93);
(o)Articles covered byNote 2toChapter 97;
(p)Articles falling within headings ofChapter 98other than headings Nos 98.01 and 98.12 ;or
(q)Original sculptures andstatuary (heading No99.03 ),collectors 'pieces (heading No99.05 )and antiques
ofanageexceeding onehundred years (heading No99.06 ),other than pearls orprecious orsemi-precious
stones .
4.(a)The expression "pearls "istobetaken toinclude cultured pearls ;
(b)The expression "precious metal "means silver ,gold ,platinum andother metals oftheplatinum group ;
(c)The expression "other metals oftheplatinum group "means iridium ,osmium ,palladium ,rhodium ,and
ruthenium .
5.Forthepurposes ofthisChapter ,anyalloy (including asintered mixture )containing precious metal istobe
treated asanalloy ofprecious metal if,andonly if,anyoneprecious metal constitutes asmuch as2%,by
weight ,ofthealloy .Alloys ofprecious metal aretobeclassified according tothefollowing rules :
(a)Analloy containing 2%ormore ,byweight ,ofplatinum istobetreated only asanalloy ofplatinum ;
(b)Analloy containing 2%ormore ,byweight ,ofgold butnoplatinum ,orlessthan 2%,byweight ,ofplatinum ,
istobetreated only asanalloy ofgold ;
(c)Other alloys containing 2%ormore ,byweight ,ofsilver aretobetreated asalloys ofsilver .
Forthepurposes ofthisNote ,metals oftheplatinum group aretoberegarded asonemetal and aretobe
treated asthough they were platinum .
6.Except where thecontext otherwise requires ,anyreference inthese Notes orelsewhere intheTariff toprecious
metal ortoanyparticular precious metal istobetaken toinclude areference toalloys treated asalloys of
precious metal oroftheparticular metal inaccordance with therules inNote 5above ,butnottorolled precious
metal ortobase metal ornon-metals coated orplated with precious metal .
7.The expression "rolled precious metal "means material made with abase ofmetal upon oneormore surfaces
ofwhich there isaffixed bysoldering ,brazing ,welding ,hot-rolling orsimilar mechanical means acovering of
precious metal .The expression isalso tobetaken tocover base metal inlaid with precious metal .
8.Forthepurposes ofheading No71.12 ,theexpression "articles ofjewellery "means :
(a)Any small objects ofpersonal adornment (gem-set ornot)(forexample ,rings ,bracelets ,necklaces ,brooches ,
ear-rings ,watch-chains ,fobs ,pendants ,tie-pins ,cuff-links ,dress-studs ,religious orother medals and
insignia );and
(b)Articles ofpersonal useofakind normally carried inthepocket ,inthehandbag orontheperson (such
ascigarette cases ,powder boxes ,chain purses ,cachou boxes ).
9.Forthepurposes ofheading No71.13 ,theexpression "articles ofgoldsmiths 'orsilversmiths 'wares "includes
such articles asornaments ,tableware ,toilet-ware ,smokers 'requisites andother articles ofhousehold ,office
orreligious "use.

NoL304/259 24.11.75 Official Journal oftheEuropean Communities
10.Forthepurposes ofheading No71.16 ,theexpression "imitation jewellery "means articles ofjewellery within
themeaning ofparagraph (a)ofNote 8above (butnotincluding buttons ,studs ,cuff-links orother articles
ofheading No98.01 ordress combs ,hair-slides orthelikeofheading No98.12 ),notincorporating pearls ,
precious orsemi-precious stones (natural ,synthetic orreconstructed )nor (except asplating orasminor
constituents )precious metal orrolled precious metal ,andcomposed :
(a)Wholly orpartly ofbase metal ,whether ornotplated with precious metal ;or
(b)Ofatleast two materials (forexample ,wood andglass ,bone andamber ,mother ofpearl and artificial
plastic material ),noaccount being taken ofmaterials (forexample ,necklace strings )used only forassembly .
11.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles
ifthey areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately areto
beclassified under their appropriate headings .
Additional Note
Forthepurposes ofheading No71.11 ,theexpression "Goldsmiths ',silversmiths 'andjewellers 'sweepings ,residues ,
lemels ,andother waste andscrap ,ofprecious metal "means products fitonly fortherecovery ofthemetal orfor
useinthemanufacture ofchemicals .
Rate ofDuty
Heading
numberDescription autonomous
Voconventional
°/o
1 2 3 4
I.PEARLS AND PRECIOUS AND SEMI-PRECIOUS STONES
71.01 Pearls ,unworked orworked ,but not mounted ,setorstrung (except
ungraded pearls temporarily strung forconvenience oftransport )Free Free
71.02 Precious andsemi-precious stones ,unworked ,cutorotherwise worked ,but
notmounted ,setorstrung (except ungraded stones temporarily strung for
convenience oftransport ):
A.Unworked orsimply sawn ,cleaved orbruted Free FreeI B.Other : I I I.Forindustrial uses : I l a)Articles ofpiezo-electric quartz 5 3-5 \ b)Other 8 4
II.For other uses Free Free
71.03 Synthetic orreconstructed precious orsemi-precious stones ,unworked ,cut
orotherwise worked ,butnotmounted ,setorstrung (except ungraded
stones temporarily strung forconvenience oftransport ): \ A.Unworked orsimply sawn ,cleaved orbruted 2 1
B.Other : \ I I.For industrial uses 8 4
II.For other uses 4 2
71.04 Dust andpowder ofnatural orsynthetic precious orsemi-precious stones Free 1-5

NoL304/260 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescription autonomous
Voconventional
»/o
1 2 3 4
II.PRECIOUS METALS AND ROLLED PRECIOUS METALS ,
UNWROUGHT ,UNWORKED ORSEMI-MANUFACTURED\
71.05 Silver ,including silver giltandplatinum-plated silver ,unwrought orsemi­
manufactured :
A.Unwrought Free Free\ B.Bars ,rods ,wire andsections ;plates ,sheets andstrips 4 2li C.Tubes ,pipes andhollow bars 7 3-5
D.Foilofathickness ,excluding anybacking ,notexceeding 0-15 mm.... 13 6-5
E.Powder ,purls ,spangles ,cuttings and other forms 13 5
71.06 Rolled silver ,unworked orsemi-manufactured : \A.Unworked 10 5\B.Semi-manufactured 13 6-5
71.07 Gold ,including platinum-plated gold ,unwrought orsemi-manufactured :
A.Unwrought Free Free
B.Bars ,rods ,wire andsections ;plates ,sheets andstrips 2 0-5
C.Tubes ,pipes andhollow bars 4 2
D.Foil ofathickness ,excluding anybacking ,notexceeding 0-15 mm.... 12 8
E.Powder ,purls ,spangles ,cuttings and other forms 11 5-5
71.08 Rolled gold onbase metal orsilver ,unworked orsemi-manufactured .... 9 3-5
71.09 Platinum and other metals oftheplatinum group ,unwrought orsemi­
manufactured :l A.Platinum andplatinum alloys : li
I.Powders Free Free
II.Other :
a)Unwrought Free Free
b)Semi-manufactured :
1.Bars ,rods ,wire andsections ;plates ,sheets andstrips 2 1
2.Tubes ,pipes and hollow bars 3 1-5
3.Foil ofathickness ,excluding any backing ,not exceeding
0-15 mm 8 4
4.Other 9 4-5
B.Other metals oftheplatinum group andalloys thereof :
I.Powders Free Free
II.Other :
a)Unwrought Free Free
b)Semi-manufactured 4 2
71.10 Rolled platinum orother platinum group metals ,onbase metal orprecious
metal ,unworked orsemi-manufactured 7 3-5
71.11 Goldsmiths ',silversmiths 'and jewellers 'sweepings ,residues ,lemels ,and
other waste and scrap ,ofprecious metal Free Free

24.11.75 Official Journal oftheEuropean Communities NoL304/261
|| Rate ofDuty
Heading
numberDescription autonomous conventional
°/o °/o
1 2 3 4
III.JEWELLERY ,GOLDSMITHS 'AND SILVERSMITHS 'WARES
AND OTHER ARTICLES
71.12 Articles ofjewellery andparts thereof ,ofprecious metal orrolled precious
metal : I\ A.Ofprecious metal 9 4-5IB.Ofrolled precious metal 12 9
71.13 Articles ofgoldsmiths 'orsilversmiths 'wares andparts thereof ,ofprecious
metal orrolled precious metal ,other than goods falling within heading
No 71.12 :I A.Ofprecious metal 9 7-5\B.Ofrolled precious metal 12 5
71.14 Other articles ofprecious metal orrolled precious metal : I \ A.Ofprecious metal 9 7-5IB.Ofrolled precious metal 12 6
71.15 Articles consisting of,orincorporating ,pearls ,precious orsemi-precious
stones (natural ,synthetic orreconstructed ): I|| A.Articles consisting of,orincorporating ,pearls : l
I.Necklaces ,bracelets and other articles ,ofpearls ,simply strung
without fasteners orother accessories Free Free || II.Other 14 7
B.Articles consisting of,orincorporating ,precious orsemi-precious stones
(natural ,synthetic orreconstructed ): \
I.Made wholly ofnatural precious orsemi-precious stones :\l
a)Necklaces ,bracelets and other articles ofnatural precious or
semi-precious stones ,simply strung without fasteners orother
accessories Free Free || b)Other 9 7-5III.Other 14 7
71.16 •Imitation jewellery : II A.Ofbase metal 22 18
B.Other
-22 11-5

NoL304/262 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 72
COIN
Note
This Chapter does notcover collectors 'pieces (heading No99.05 ).\Rate ofDuty
Heading
numberDescription autonomous
%>conventional
•It
1 2 3 4
72.01 Coin Free Free

24.11.75 Official Journal oftheEuropean Communities NoL304/263
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Notes
1.This Section does notcover :
(a)Prepared paints ,inks orother products with abasis ofmetallic flakes orpowder falling within heading
No32.08 ,32.09 ,32.10 or32.13 ;
(b)Ferro-cerium orother pyrophoric alloys (heading No36.07 );
(c)Headgear orparts thereof falling within heading No65.06 or65.07 ;
(d)Umbrella frames andother goods ofheading No66.03 ;
(e)Goods falling within Chapter 71(forexample ,precious metal alloys ,rolled precious metal andimitation
jewellery );
(f)Articles falling within Section XVI (machinery ,mechanical appliances and electrical goods );
(g)Assembled railway ortramway track (heading No86.10 )orother articles falling within Section XVII
(vehicles ,ships andboats ,aircraft );
(h)Instruments orapparatus ofbase metal ofakind falling within Section XVIII ,including clock andwatch
springs ;
(ij)Lead shot prepared forammunition (heading No93.07 )orother articles falling within Section XIX (arms
andammunition );
(k)Articles falling within Chapter 94(furniture andmattress supports );
(1)Hand sieves (heading No96.06 );
(m)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );or
(n)Buttons ,pens ,pencil-holders ,pennibs orother articles falling within Chapter 98.
2.Throughout theTariff ,theexpression "parts ofgeneral use"means :
(a)Goods described inheadings Nos 73.20 ,73.25 ,73.29 ,73.31 and 73.32 and similar goods ofother base
metals ;
(b)Springs andleaves forsprings ,ofbase metal ,other than clock andwatch springs (heading No91.11 );and
(c)Goods described inheadings Nos 83.01 ,83.02 ,83.07 ,83.09 ,83.12 and 83.14 .
InChapters 73to82(butnotinheading No73.29 or74.13 )references toparts ofgoods donotinclude references
toparts ofgeneral useasdefined above .
Subject tothepreceding paragraph andtotheNote toChapter 83,theheadings inChapters 73to81aretobe
taken nottoapply toanygoods falling within Chapter 82or83.
3.Classification ofalloys (other than ferro-alloys andmaster alloys asdefined inChapters 73and 74):
(a)Analloy ofbase metals containing more than 10% ,byweight ,ofnickel istobeclassified asanalloy of
nickel ,except inthecase ofanalloy inwhich iron predominates byweight over each oftheother metals .
(b)Anyother alloy ofbase metals istobeclassified asanalloy ofthemetal which predominates byweight over
each oftheother metals .
(c)Analloy composed ofbase metals ofthisSection andofelements notfalling within thisSection istobe
treated asanalloy ofbase metals ofthisSection ifthetotal weight ofsuch metals equals orexceeds the
total weight oftheother elements present .
(d)InthisSection theterm "alloy"istobetaken toinclude sintered mixtures ofmetal powders andheterogeneous
intimate mixtures obtained bymelting (other than cermets ).

NoL304/264 Official Journal oftheEuropean Communities 24.11.75
4.Unless thecontext otherwise requires ,anyreference intheTariff toabase metal istobetaken toinclude a
reference toalloys which ,byvirtue ofNote 3above ,aretobeclassified asalloys ofthat metal .
5.Classification ofComposite Articles :
Except where theheadings otherwise require ,articles ofbase metal (including articles ofmixed materials
treated asarticles ofbase metal under theInterpretative Rules )containing two ormore base metals aretobe
treated asarticles ofthebase metal predominating byweight .
Forthispurpose :
(a)Iron and steel ,ordifferent kinds ofiron orsteel ,areregarded asoneandthesame metal ,
(b)Analloy isregarded asbeing entirely composed ofthat metal asanalloy ofwhich ,byvirtue ofNote 3,it
isclassified ,and
(c)Acermet ofheading No81.04 isregarded asasingle base metal .
6.Forthepurposes ofthisSection ,theexpression "waste andscrap "means waste andscrap metal fitonly forthe
recovery ofmetal orforuseinthemanufacture ofchemicals .
Additional Note
Theclassification ofthegoods ofthisSection shall notbeaffected bytheapplication ofarough coating (forexample ,
ofgrease ,oil,tar,redlead orgraphite )clearly intended toprotect them from rust orother oxidation .
CHAPTER 73
IRON AND STEEL AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Pigiron andcast iron (heading No73.01 ):
Aferrous product containing ,byweight ,1-9% ormore ofcarbon ,andwhich may contain oneormore of
thefollowing elements within theweight limits specified :
lessthan 15% phosphorus ,
notmore than 8%silicon ,
notmore than 6%manganese ,
notmore than 30% chromium ,
notmore than 40% tungsten ,
andanaggregate ofnotmore than 10% ofother alloy elements (forexample ,nickel ,copper ,aluminium ,
titanium ,vanadium ,molybdenum ).
However ,theferrous alloys known as"non-distorting tool steels ",containing ,byweight ,1-9% ormore
ofcarbon andhaving thecharacteristics ofsteel ,aretobeclassified assteels ,under their appropriate headings .
(ECSC )Molten pigiron shall betreated assolid pigiron .
(b)I.Spiegeleisen (heading No73.01 ):
Aferrous product containing ,byweight ,more than 6%butnotmore than 30% ofmanganese and
otherwise conforming tothespecification at(a)above .
II.(ECSC )Haematite pigiron andcastiron (foundry orsteel-making iron)(heading No73.01 ):
Aferrous product which may contain ,byweight ,notmore than 0-50% ofphosphorus aswell assilicon
and manganese uptothemaximum proportions specified inNote 1(a).

24.11.75 Official Journal oftheEuropean Communities NoL304/265
III.(ECSC )Phosphoric iron (including ferro-phosphorus )(heading No73.01 ):
Aferrous product which may contain ,byweight ,more than 0-50%butlessthan 15% ofphosphorus
aswell assilicon and manganese uptothemaximum proportions specified inNote 1(a).-
Haematite pigiron,and cast iron,and phosphoric iron may also contain ,byweight ,taken separately
ortogether ,notmore than :
0-30%nickel ,
0-20 %chromium ,
0'30% copper ,
and 0-10% ofeach ofthe other alloy elements (for example ,aluminium ,titanium ,vanadium ,
molybdenum ,tungsten ).
Phosphoric iron containing ,byweight ,15% ormore ofphosphorus falls within heading No28.55
(phosphides ).
(c)Ferro-alloys (heading No73.02 ):
Alloys ofiron (other than master alloys asdefined inNote 1toChapter 74)which arenotusefully malleable
andarecommonly used asrawmaterial inthemanufacture offerrous metals andwhich contain ,byweight ,
separately ortogether :
more than 8%ofsilicon ,or
more than 30% ofmanganese ,or
more than 30% ofchromium ,or
more than 40% oftungsten ,or
atotal ofmore than 10% ofother alloy elements (aluminium ,titanium ,vanadium ,copper ,molybdenum ,
niobium orother elements ,subject toamaximum content of10% inthecase ofcopper ),
andwhich contain ,byweight ,notlessthan 4%inthecase offerro-alloys containing silicon ,notlessthan
8%inthecase offerro-alloys containing manganese butnosilicon ornotlessthan 10% inother cases ,
oftheelement iron .
(d)Alloy steel (heading No73.15 ):
Steel containing ,byweight ,oneormore elements inthefollowing proportions :
more than 2%ofmanganese andsilicon ,taken together ,or
2-00% ormore ofmanganese ,or
2-00% ormore ofsilicon ,or
0-50% ormore ofnickel ,or
0-50% ormore ofchromium ,or
0-10% ormore ofmolybdenum ,or
0-10% ormore ofvanadium ,or
0-30% ormore oftungsten ,or
0-30% ormore ofcobalt ,or
0-30% ormore ofaluminium ,or
0-40% ormore ofcopper ,or
0/10% ormore oflead ,or
0.12% ormore ofphosphorus ,or
0*10% ormore ofsulphur ,or
0-20% ormore ofphosphorus andsulphur ,taken together ,or
0-10% ormore ofother elements ,taken separately .

NoL304/266 Official Journal oftheEuropean Communities 24.11.75
(e)High carbon steel (heading No73.15 ):
Steel containing ,byweight ,notlessthan 0-60% ofcarbon andhaving acontent ,byweight ,lessthan 0-04%
ofphosphorus andsulphur taken separately and lessthan 0-07% ofthese elements taken together .
(f)Puddled bars andpilings (heading No73.06 ):
Products forrolling ,forging orre-melting obtained either :
(i)Byshingling balls ofpuddled iron toremove theslag arising during puddling ,or
(ii)Byroughly welding together bymeans ofhot-rolling ,packets ofscrap iron orsteel orpuddled iron .
(g)Ingots (heading No73.06 ):
Products forrolling orforging obtained bycasting into moulds .
(ECSC )Molten steel shall betreated assteel ofthecorresponding kind iningots .
(h)Blooms andbillets (heading No73.07 ):
Semi-finished products ofrectangular section ,ofacross-sectional area exceeding 1225mm 2andofsuch
dimensions that thethickness exceeds onequarter ofthewidth .
(ij)Slabs andsheet bars (including tinplate bars )(heading No73.07 ):
Semi-finished products ofrectangular section ,ofathickness notlessthan 6mm ,ofawidth notlessthan
150mm and ofsuch dimensions that thethickness does notexceed onequarter ofthewidth .
(k)Coils forre-rolling (heading No73.08 ):
Coiled semi-finished hot-rolled products ,ofrectangular section ,notlessthan 1-5mm thick ,ofawidth
exceeding 500mm andofaweight ofnotlessthan 500kgperpiece .
(l)Universal plates (heading No73.09 ):
Products ofrectangular section ,hot-rolled lengthwise inaclosed box oruniversal mill,ofathickness
exceeding 5mmbutnotexceeding 100mm ,andofawidth exceeding 150mmbutnotexceeding 1200mm .
(m)Hoop andstrip (heading No73.12 ):
Rolled products with sheared orunsheared edges ,ofrectangular section ,ofathickness notexceeding 6mm ,
ofawidth notexceeding 500mm and ofsuch dimensions that thethickness does notexceed onetenth
ofthewidth ,instraight strips ,coils orflattened coils .
(n)Sheets andplates (heading No73.13 ):
Rolled products (other than coils forre-rolling asdefined inparagraph (k)above )ofanythickness and,if
inrectangles ,ofawidth exceeding 500mm .
(ECSC )Such products include thespecial category of"electrical sheets andplates "which under acurrent
of50cpsandamagnetic flux of1tesla have awatt-loss perkg,calculated bytheEpstein method ,of:
—2-1watts orless,when their thickness does notexceed 0-20 mm;
—3'6watts orless,when their thickness isnotlessthan 0-20 mm butlessthan 0.60 mm;
—6watts orless,when their thickness isnotlessthan 0-60 mm butnotgreater than 1-50 mm .
Heading No73.13 istobetaken toapply ,inter alia,tosheets orplates which have been cuttonon-rectangu­
larshape ,perforated ,corrugated ,channelled ,ribbed ,polished orcoated ,provided thatthey donotthereby
assume thecharacter ofarticles orofproducts falling within other headings .
(ECSC )Forthepurposes ofapplying subheadings ,sheets andplates corrugated byanyprocess shall be
treated asflatsheets andplates .

24.11.75 Official Journal oftheEuropean Communities NoL304/267
(o)Wire (heading No73.14 ):
Cold-drawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional dimension
exceeds 13mm .Inthecase ofheadings Nos 73.26 and73.27 ,however ,theterm "wire"isdeemed toinclude
rolled products ofthesame dimensions .
(p)Bars androds (including wire rod )(heading No73.10 ):
Products ofsolid section which donotconform totheentirety ofanyofthedefinitions (h),(ij),(k),(l),
(m),(n)and (o)above ,andwhich have cross-sections intheshape ofcircles ,segments ofcircles ,ovals ,
isosceles triangles ,rectangles ,hexagons ,octagons orquadrilaterals with only two sides parallel andthe
other sides equal .
Theexpression alsoincludes concrete reinforcing bars which apart from minor indentations ,flanges ,grooves
orother deformations produced during therolling process correspond totheabove definition .
(ECSC )"Wire rod"isaproduct ofsolid section obtained exclusively byhotrolling ,andwhich ishot-coiled :
The term also includes :
1.Products ofround orsquare section ofwhich thediameter orside does notexceed 13mm;
2.Products ofanyother section ,which donotconform tothedefinition ofhoop andstrip inNote 1(m)
above ,weighing notmore than 1-330 kgperlinear metre .
(q)Hollow mining drill steel (heading No73.10 ):
Steel hollow bars ofanycross-section ,suitable formining drills ,ofwhich thegreatest external dimension
exceeds 15mmbutdoes notexceed 50mm,andofwhich thegreatest internal dimension does notexceed
onethird ofthegreatest external dimension .Other steel hollow barsaretobetreated asfalling within heading
No 73.18 .
(r)Angles ,shapes and sections (heading No73.11 ):
Products ,other than those falling within heading No73.16 ,which donotconform totheentirety ofany
ofthedefinitions (h),(ij),(k),(l),(m),(n)and (o)above ,andwhich donothave cross-sections intheform
ofcircles ,segments ofcircles ,ovals ,isosceles triangles ,rectangles ,hexagons ,octagons orquadrilaterals
with only two sides parallel andtheother two sides equal ,andwhich arenothollow .
(s)(ECSC )Tinplate (headings Nos 73.12 and 73.13 ):
Hoop andstrip andsheets andplates coated with alayer ofmetal containing ,byweight ,97% ormore of
tin,whether ornotvarnished .
2.Headings Nos 73.06 to73.14 aretobetaken nottoapply togoods ofalloy orhigh carbon steel (heading
No73.15 ).
3.Iron and steel products ofthekind described inanyoftheheadings Nos 73.06 to73.15 inclusive ,clad with
another ferrous metal ,aretobeclassified asproducts oftheferrous metal predominating byweight .
4.Iron obtained byelectrolytic deposition isclassified according toitsform anddimensions with thecorresponding
products obtained byother processes .
5.The expression "high -pressure hydro -electric conduits ofsteel"(heading No73.19 )means riveted ,welded or
seamless circular steel tubes orpipes and bends therefor ,ofaninternal diameter exceeding 400mmandofa
wall thickness exceeding 10-5 mm .

NoL304/268 Official Journal oftheEuropean Communities 24.11.75
Heading
numberDescriptionRate ofDuty
autonomous
%conventional
»/»
1 2 3 4
73.01 Pigiron,cast iron and spiegeleisen ,inpigs,blocks ,lumps and similar
forms :
A.Spiegeleisen (ECSC ) 4
B.Haematite pigiron and cast iron (ECSC ) 4
C.Phosphoric pigiron andcastiron (ECSC ) 4
D.Other pigiron andcastiron : .
I.Containing ,byweight ,notlessthan 0-30 °/obutnotmore than 1%of
titanium and not less than 0.50% but not more than 1% of
vanadium (ECSC ) Free
II.Other (ECSC ) 4
73.02 Ferro-alloys :
A.Ferro-manganese :
I.Containing more than 2%byweight ofcarbon (high carbon ferro­
manganese )(ECSC ) 4
II.Other 8 8
B.Ferro-aluminium ,ferro-silico-aluminium and ferro-silico-mangano-alu ­
minium 7 7
C.Ferro-silicon 10 10 (a)
D.Ferro-silico-manganese .t 6 5-5 (b)
E.Ferro-chromium and ferro-silico-chromium :
I.Ferro-chromium 8 8(c)
II.Ferro-silico-chromium 7 7
F.Ferro-nickel 7 Free
G.Other 7 (d)
(a)Exemption from thepayment ofduty within thelimits ofanannual quota of20000metric tons tobegranted bythecompetent authorities oftheE.C
(b)Exemption from thepayment ofduty within thelimits ofanannual quota of50000metric tons tobegranted bythecompetent authorities oftheE.C.
(c)Exemption from thepayment ofduty inrespect offerro chromium containing notmore than 0-10% byweight ofcarbon andmore than 30% ,butnot
more than 90% ,ofchromium ,within thelimits ofanannual quota of3000metric tons ,tobegranted bythecompetent authorities oftheE.C.
(d)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/269
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
•/«
t 2 3 4
73.03 Waste and scrap metal ofiron orsteel (ECSC ) Free
73.04 Shot andangular grit,ofiron orsteel ,whether ornotgraded ;wire pellets
ofiron orsteel 10 4
73.05 Iron orsteel powders ;sponge iron orsteel :
A.Iron orsteel powders 8 4
B.Sponge iron orsteel (ECSC ) 3
73.06 Puddled bars andpilings ;ingots ,blocks ,lumps and similar forms ,ofiron
orsteel (ECSC ) 3
73.07 Blooms ,billets ,slabs and sheet bars (including tinplate bars),ofiron or
steel ;pieces roughly shaped byforging ,ofiron orsteel :
A.Blooms and billets : II
I.Rolled (ECSC ) I 4
II.Forged 10 5
B.Slabs andsheet bars (including tinplate bars ): ||
I.Rolled (ECSC ) 4
II.Forged 10 5
C.Pieces roughly shaped byforging 10 4
73.08 Iron orsteel coils forre-rolling :
A.Less than 1-50 minwidth ,intended forre-rolling (a)(ECSC ) 5
B.Other (ECSC ).« 6
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/270 Official Journal oftheEuropean Communities 24,11.75
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
»/.
1 2 3 4
73.09 Universal plates ofiron orsteel (ECSC ) 6
73.10 Bars and rods (including wire rod),ofiron orsteel ,hot-rolled ,forged ,
extruded ,cold-formed orcold-finished (including precision-made );hollow
mining drill steel :II A.Not further worked than hot-rolled orextruded :
I.Wire rod (ECSC ) | 7
II.Bars and rods (ECSC ) 6
III.Hollow mining drill steel (ECSC ) 5IB.Not further worked than forged 10 7IIC.Not further worked than cold-formed orcold-finished 10 7
D.Clad orsuface -worked (forexample ,polished ,coated ):
I.Not further worked than clad : \Il a)Hot-rolled orextruded (ECSC ) 5Il b)Cold-formed orcold-finished 10 7
II.Other 10 7
73.11 Angles ,shapes and sections ,ofiron orsteel ,hot-rolled ,forged ,extruded ,
cold-formed orcold-finished ;sheet piling ofiron orsteel ,whether ornot
drilled ,punched ormade from assembled elements :III A.Angles ,shapes andsections :
I.Not further worked than hot-rolled orextruded (ECSC ) 6
II.Not further worked than forged 10 7Il III.Not further worked than cold-formed orcold-finished 10 7Il IV.Clad orsurface-worked (forexample ,polished ,coated ): ||
a)Not further worked than clad : \Il
1.Hot -rolled orextruded (ECSC ) 5
2.Cold-formed orcold-finished 10 7
b)Other 10 7
B.Sheet piling (ECSC ) 6

24.11.75 Official Journal oftheEuropean Communities NoL304/271
IlI Rate ofDuty
Heading
numberDescription autonomous
»/«conventional
Vo
1 2 3 4
73.12 Hoop andstrip ,ofiron orsteel ,hot-rolled orcold-rolled :
A.Not further worked than hot-rolled (ECSC ) 8
B.Not further worked than cold-rolled : ||| I.Incoils forthemanufacture oftinplate (a)(ECSC ) 8||II.Other 10 8I C.Clad ,coated orotherwise surface-treated : \Il I.Silvered ,gilded orplatinum-plated 10 8
II.Enamelled 10 8|| III.Tinned : \
a)Tinplate (ECSC ) 7
b)Other 10 8 \ IV.Zinc-coated orlead-coated 10 8
V.Other (forexample ,copper-plated ,artificially oxidised ,lacquered ,
nickel-plated ,varnished ,clad ,parkerised ,printed ):
a)Not further worked than clad : \
1.Hot-rolled (ECSC ) |7\ 2.Cold-rolled 108I b)Other 108
D.Otherwise shaped orworked (forexample ,perforated ,chamfered ,lap­
jointed ) 10 8
73.13 Sheets andplates ,ofironorsteel ,hot-rolled orcold-rolled :
A."Electrical "sheets andplates :
1.With awatt-loss ,regardless ofthickness ,of0-75 watt orless (ECSC )6\II.Other (ECSC )7\ B.Other sheets andplates : \ \ I.Not further worked than hot-rolled ,ofathickness of: \ \ a)2mm ormore (ECSC ) || 7
b)Less than 2mm (ECSC ) 6I II.Not further worked than cold-rolled ,ofathickness of:I\
-a)3mm ormore 10 7
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/272 Official Journal oftheEuropean Communities 24.11.75\Rate ofDuty
Heading
numberDescription autonomous
»/oconventional
»/o
1 2 3 4
73.13
(continued )B.II.b)More than 1mm butlessthan 3mm (ECSC )
c)1mm orless (ECSC )6
8|| III.Notfurther worked than burnished ,polished orglazed (ECSC )....\7II IV.Clad ,coated orotherwise surface-treated : \li a)Silvered ,gilded ,platinum-plated orenamelled 10 7li b)Tinned : \
, 1.Tinplate (ECSC ) 7
2.Other (ECSC ) 7
c)Zinc-coated orlead-coated (ECSC ) \ 8
d)Other (for example ,copper-plated ,artificially oxidised ,
lacquered ,nickel-plated ,varnished ,clad ,parkerised ,printed )
(ECSC ) :.... 7
V.Otherwise shaped orworked :
a)Cut into shapes other than rectangular shapes ,butnotfurther
worked : l 1.Silvered ,gilded ,platinum-plated orenamelled 10 7
2.Other (ECSC ) 7
b)Other ,excluding sheets andplates shaped byrolling 10 7
73.14 Iron orsteel wire ,whether ornotcoated ,butnotinsulated 10 8
73.15 Alloy steel and high carbon steel intheforms mentioned inheadings
Nos 73.06 to73.14 :
A.High carbon steel :
I.Ingots ,blooms ,billets ,slabs andsheet bars : II
a)Forged 9 4-5
b)Other : II
1.Ingots (ECSC ) 3
2.Blooms ,billets ,slabs and sheet bars (ECSC )\4
II.Pieces roughly shaped byforging 10 4
III.Coils forre-rolling (ECSC ) 5
IV.Universal plates (ECSC ) 6
V.Bars and rods (including wire rod)and hollow mining drill steel ;
angles ,shapes andsections :
a)Not further worked than forged 10 8

24.11.75 Official Journal oftheEuropean Communities NoL304/273
\\lRate ofDuty
Heading
numberDescription autonomous
»/«conventional
%
1 2 3 4
73.15
(continued )A.V.b)Not further worked than hot-rolled orextruded :
1.Wire rod (ECSC ) 7Il 2.Other (ECSC ) 6
c)Not further worked than cold-formed orcold-finished 10 8II d)Clad orsurface-worked (forexample ,polished ,coated ):
1.Not further worked than clad :
aa)Hot-rolled orextruded (ECSC ). 5
bb)Cold-formed orcold-finished 10 7
2.Other 10 8Il VI.Hoop andstrip :II a)Not further worked than hot-rolled (ECSC ) 7II b)Not further worked than cold-rolled 10 8II c)Clad ,coated orotherwise surface-treated :II 1.Not further worked than clad : \II aa)Hot-rolled (ECSC ) 7|| bb)Cold-rolled 10 8||2.Other 10 8
d)Otherwise shaped orworked (forexample ,perforated ,chamfered ,
lap-jointed ) 10 8|| VII.Sheets andplates :|| a)Not further worked than hot-rolled (ECSC ) 7II b)Not further worked than cold-rolled ,ofathickness of: I1.3mm ormore 10 7I 2.Less than 3mm (ECSC ) • 8I c)Polished ,clad ,coated orotherwise surface-treated (ECSC ).... 7 \ d)Otherwise shaped orworked :I1.Cutinto shapes other than rectangular shapes ,butnotfurther
worked (ECSC ) 7I 2.Other ,excluding sheets and plates shaped byrolling 10 7
•VIII .Wire ,whether ornotcoated ,butnotinsulated 10 8
B.Alloy steel : \ I.Ingots ,blooms ,billets ,slabs andsheet bars : l a)Forged 8 5
b)Other : II
1.Ingots : II
aa)Waste orscrap iningot form (ECSC ) Free
bb)Other (ECSC ).., 3
2.Blooms ,billets ,slabs and sheet bars (ECSC ) 4
II.Pieces roughly shaped byforging10 5
III.Coils forre-rolling (ECSC ) 6
IV.Universal plates (ECSC ) 6

NoL304/274 Official Journal oftheEuropean Communities 24.11.75\ Rate ofDuty
Heading
numberDescription autonomous
•/oconventional
•/o
1 2 3 4
73.15
(continued )B. V.Bars and rods (including wire rod)and hollow mining drill steel ;
angles ,shapes andsections :
a)Not further worked than forged 9 7
b)Not further worked than hot-rolled orextruded :\
1.Wire rod (ECSC ) 7 l 2.Other (ECSC ) 6
c)Not further worked than cold-formed orcold-finished 10 8
d)Clad orsurface-worked (forexample ,polished ,coated ): I
1.Not further worked than clad : lIIl aa)Hot-rolled orextruded (ECSC )5
bb)Cold-formed orcold-finished 10 8II2.Other 10 8I VI.Hoop andstrip : I
a)Not further worked than hot-rolled (ECSC )7
b)Not further worked than cold-rolled 10 8Il c)Clad ,coated orotherwise surface-treated : l
1.Not further worked than clad : \Il aa)Hot-rolled (ECSC ) 7
bb)Cold-rolled 10 7Il2.Other 10 8
d)Otherwise shaped orworked (forexample ,perforated ,cham­
fered ,lap-jointed ) 10 8
VII.Sheets andplates : I
a)"Electrical "sheets andplates : l
1.With awatt-loss ,regardless ofthickness ,of0-75 watt or
less (ECSC ) 6
2.Other (ECSC ) 7
b)Other sheets andplates :Il 1.Not further worked than hot-rolled (ECSC ) 7
2.Notfurther worked than cold-rolled ,ofathickness of:l
aa)3mm ormore 10 7
bb)Less than 3mm (ECSC ) 7Il 3.Polished ,clad ,coated orotherwise surface-treated (ECSC ) 7
4.Otherwise shaped orworked :Iaa)Cut into shapes other than rectangular shapes ,butnot
further worked (ECSC ) 7
bb)Other ,excluding sheets and plates shaped byrolling 10 7
VIII .Wire ,whether ornotcoated ,butnotinsulated 10 8

24.11.75 Official Journal oftheEuropean Communities NoL304/275
IllRate ofDuty
HeadingnumberDescription autonomous
°/oconventional
%
1 2 3 4
73.16 Railway and tramway track construction material ofiron orsteel ,the
following :rails,check-rails ,switch blades ,crossings (orfrogs ),crossing
pieces ,point rods ,rack rails ,sleepers ,fish-plates ,chairs ,chair wedges ,sole
plates (base plates ),railclips ,bedplates ,tiesandother material specialised
forjoining orfixing rails :
A.Rails :
I.Current-conducting ,with parts ofnon-ferrous metal
II.Other :18 9lia)New (ECSC )6li b)Used (ECSC )3
B.Check-rails (ECSC )5\ C.Sleepers (ECSC )5I D.Fish-plates andsoleplates :I I.Rolled (ECSC ) I5
IllOther 15 7-5
E.Other 14 7
73.17 Tubes and pipes ,ofcast iron 13 9
73.18 Tubes and pipes andblanks therefor ,ofiron (other than ofcast iron )or
steel ,excluding high-pressure hydro-electric conduits :
A.Straight andofuniform wall-thickness ,unworked ,seamless ,ofcircular
cross-section ,solely forthemanufacture oftubes andpipes with other
cross-sections and wall-thicknesses (a) 14 9
B.Straight and ofuniform wall-thickness ,other than those falling inA
above ,ofamaximum length of4-50 m,ofalloy steel containing by
weight notlessthan 0-90% butnotmore than 1-15% ofcarbon ,not
less than 0-50% but not more than 2% ofchromium and not more
than 0-50% ofmolybdenum 14 9
C.Other 14 10
73.19 High-pressure hydro-electric conduits ofsteel ,whether ornotreinforced 13 10
73.20 Tube and pipe fittings (forexample ,joints ,elbows ,unions and flanges ),
ofiron orsteel 14 10
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/276 Official Journal oftheEuropean Communities 24.11.75
II\ Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
»/o
1 2 3 4
73.21 Structures andparts ofstructures (forexample ,hangars andother buildings ,
bridges andbridge-sections ,lock-gates ,towers ,lattice masts ,roofs ,roofing
frameworks ,door and window frames ,shutters ,balustrades ,pillars and
columns ),ofiron orsteel ;plates ,strip ,rods ,angles ,shapes ,sections ,tubes
andthelike,prepared foruseinstructures ,ofiron orsteel 14 5-5
73.22 Reservoirs ,tanks ,vats andsimilar containers ,foranymaterial (other than
compressed orliquefied gas),ofiron orsteel ,ofacapacity exceeding 300 l,
whether ornotlined orheat-insulated ,butnotfitted with mechanical or
thermal equipment 15 5
73.23 Casks ,drums ,cans ,boxes andsimilar containers ,ofsheet orplate iron or
steel ,ofadescription commonly used fortheconveyance orpacking of
goods ,ofacapacity : l A.Of50litres ormore 15 6
B.Ofless than 50litres 17 7
73.24 Containers ,ofiron orsteel ,forcompressed orliquefied gas 17 7
73.25 Stranded wire ,cables ,cordage ,ropes ,plaited bands ,slings andthelike,of
iron orsteel wire ,butexcluding insulated electric cables 17 8-5
73.26 Barbed iron orsteel wire ;twisted hoop orsingle flatwire ,barbed ornot,
andloosely twisted double wire ,ofkinds used forfencing ,ofiron orsteel 15 9
73.27 Gauze ,cloth ,grill ,netting ,fencing ,reinforcing fabric andsimilar materials ,
ofiron orsteel wire 15 10
73.28 Expanded metal ,ofiron orsteel 15 7-5
73.29 Chain andparts thereof ,ofiron orsteel 16 6-5
73.30 Anchors andgrapnels andparts thereof ,ofiron orsteel 18 9
73.31 Nails ,tacks ,staples ,hook-nails ,corrugated nails ,spiked cramps ,studs ,
spikes anddrawing pins ,ofiron orsteel ,whether ornotwith heads of
other materials ,butnotincluding such articles with heads ofcopper :II A.Carding tacks fortextile carding machines 13 5
B.Other 16 6-5

24.11.75 Official Journal oftheEuropean Communities NoL304/277\IRate ofDuty
Heading
numberDescription autonomous
%>conventional
%
1 2 3 4
73.32 Bolts and nuts (including bolt ends and screw studs ),whether ornot
threaded ortapped ,andscrews (including screw hooks and screw rings ),of
iron orsteel ;rivets ,cotters ,cotter-pins ,washers andspring washers ,ofiron
orsteel :
A.Not threaded ortapped : I
I.Screws ,nuts ,rivets and washers ,turned from bars ,rods ,angles ,
shapes ,sections orwire ,ofsolid section ,ofashank thickness or
hole diameter notexceeding 6mm 16 7
11.Other 16 10\ B.Threaded ortapped : I
I.Screws and nuts ,turned from bars ,rods ,angles ,shapes ,sections ;
orwire ,ofsolid section ,ofashank thickness orhole diameter not
exceeding 6mm 17 8
II.Other 17 11
73.33 Needles forhand sewing (including embroidery ),hand carpet needles and
hand knitting needles ,bodkins ,crochet hooks ,andthelike,andembroidery
stilettos ,ofiron orsteel :
A.Sewing needles ,darning needles and embroidery needles 19 7-5
B.Other 15 6
73.34 Pins (excluding hatpins andother ornamental pins anddrawing pins),hair­
pins andcurling grips ,ofiron orsteel 19 7-5
73.35 Springs and leaves forsprings ,ofiron orsteel 17 7
73.36 Stoves (including stoves with subsidiary boilers forcentral heating ),ranges ,
cookers ,grates ,fires andother space heaters ,gas-rings ,plate warmers with
burners ,wash boilers with grates orother heating elements ,and similar
equipment ,ofakind used fordomestic purposes ,notelectrically operated ,
andparts thereof ,ofiron orsteel 17 7
73.37 Boilers (excluding boilers ofheading No84.01 )and radiators ,forcentral
heating ,not electrically heated ,and parts thereof ,ofiron orsteel ;air
heaters andhotairdistributors (including those which canalso distribute
cool orconditioned air),not electrically heated ,incorporating amotor­
driven fanorblower ,andparts thereof ,ofiron orsteel 17 8-5

NoL304/278 Official Journal oftheEuropean Communities 24.11.75
• Rate ofDuty
Heading
numberDescription autonomous
%conventional
1 2 3 4
73.38 Articles ofakind commonly used fordomestic purposes ,sanitary ware for
indoor use,andparts ofsuch articles andware ,ofiron orsteel :
A.Sinks andwash basins andparts thereof ,ofstainless steel 17 7-5IB.Other 17 8-5
73.39 Iron orsteel wool ;potscourers and scouring and polishing pads ,gloves
and thelike,ofiron orsteel 17 8-5
73.40 Other articles ofiron orsteel :
A.Of cast iron 14 5-5
B.Other 18 8

24.11.75 Official Journal oftheEuropean Communities NoL304/279
CHAPTER 74
COPPER AND ARTICLES /THEREOF
Notes
1.Forthepurposes ofheading No74.02 ,theexpression "master alloys "means alloys (except copper phosphide
(phosphor copper )containing more than 8%byweight ofphosphorus )containing with other alloy elements
more than 10% byweight ofcopper ,notusefully malleable andcommonly used asrawmaterial inthemanu­
facture ofother alloys orasde-oxidants ,de-sulphurising agents orforsimilar uses inthemetallurgy ofnon­
ferrous metals .
(Copper phosphide (phosphor copper )containing more than 8%byweight ofphosphorus falls within heading
No28.55 andnotwithin thisChapter ).
2.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No74.03 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No74.03 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding onetenth ofthewidth .Also cast or
sintered products ,ofthesame forms and dimensions ,which have been subsequently worked after pro­
duction (otherwise than bysimple trimming orde-scaling ),provided that they have notthereby assumed
thecharacter ofarticles orofproducts falling within other headings .
Wire-bars and billets with their ends tapered orotherwise worked simply tofacilitate their entry into ma­
chines forconverting them into ,forexample ,wire rodortubes ,arehowever tobetaken tobeunwrought
copper ofheading No74.01 .
(c)^Wrought plates ,sheets andstrip (heading No74.04 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm,and ofwhich thethickness exceeds 0-15mmbutdoes notexceed onetenth ofthewidth .
Heading No74.04 istobetaken toapply ,inter alia,tosuch products ,whether Ornotcuttoshape ,perfor­
ated ,corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume the
character ofarticles orofproducts falling within other headings .
3.Heading No74.07 istobetaken toapply ,inter alia,totubes ,pipes andhollow bars which have been polished
orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,waisted ,cone-shaped
orfinned .Heading No74.08 istobetaken toapply ,inter alia,totube andpipe fittings which have been simi­
larly treated .
\\Rate ofDuty
Heading
numberDescription autonomous
•/oconventional
•/•
1 2 3 4
74.01 Copper matte ;unwrought copper (refined ornot);copper waste and scrap Free Free
74.02 Master alloys Free Free

NoL304/280 Official Journal oftheEuropean Communities 24.11.75'
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
i/o
1 2 3 4
74.03 Wrought bars ,rods ,angles ,shapes and sections ,ofcopper ;copper wire .. 10 8
74.04 Wrought plates ,sheets and strip ,ofcopper 10 8
74.05 Copper foil (whether ornotembossed ,cuttoshape ,perforated ,coated ,
printed ,orbacked with paper orother reinforcing material ),ofathickness
(excluding any backing )notexceeding 0.15 mm 12 8
74.06 Copper powders andflakes :
A.Lamellar powders and flakes 14 10
B.Other 3 1-5
74.07 Tubes andpipes andblanks therefor ,ofcopper ;hollow bars ofcopper .. 13 8
74.08 Tube andpipe fittings (forexample ,joints ,elbows ,sockets and flanges ),
ofcopper 15 7-5
74.09 Reservoirs ,tanks ,vats andsimilar containers ,foranymaterial (other than
compressed orliquefied gas),ofcopper ,ofacapacity exceeding 300 l,
whether ornotlined orheat-insulated ,butnotfitted with mechanical or
thermal equipment 14 7
74.10 Stranded wire ,cables ,cordage ,ropes ,plaited bands andthelike,ofcopper
wire ,butexcluding insulated electric wires andcables 13 8
74.11 Gauze ,cloth ,grill,netting ,fencing ,reinforcing fabric andsimilar materials
(including endless bands ),ofcopper wire 12 8
74.12 Expanded metal ,ofcopper 14 7
74.13 Chain andparts thereof ,ofcopper 17 7
74.14 Nails ,tacks ,staples ,hook-nails ,spiked cramps ,studs ,spikes and drawing
pins,ofcopper ,orofiron orsteel with heads ofcopper 13 6-5
74.15 Bolts and nuts (including bolt ends and screw studs ),whether ornot
threaded ortapped ,and screws (including screw hooks and screw rings ),
ofcopper ;rivets ,cotters ,cotter-pins ,washers and spring washers ,of
copper :
A.Screws ,nuts ,rivets and washers ,turned from bars ,rods ,angles ,
shapes ,sections orwire ,ofsolid section ,ofashank thickness orhole
diameter notexceeding 6mm 14 4-5
B.Other 14 7

24.11.75 Official Journal oftheEuropean Communities NoL304/281IRate ofDuty
Heading
numberDescription autonomous
»/.conventional
•/.
1 ♦ 2 3 4
74.16 Springs ,ofcopper 17 8-5
74.17 Cooking andheating apparatus ofakind used fordomestic purposes ,not
electrically operated ,andparts thereof ,ofcopper :
A.Liquid fuel pressure stoves and parts thereof 15 6-5
B.Other 15 7-5
74.18 Other articles ofakind commonly used fordomestic purposes ,sanitary
ware forindoor use,andparts ofsuch articles andware ,ofcopper 17 7
74.19 Other articles ofcopper 18 7
v

NoL304/282 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 75
NICKEL AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem­
(a)Wire (heading No75.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No75.02 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional di­
mension exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding onetenth ofthewidth .
Also cast orsintered products ,ofthesame forms anddimensions ,which have been subsequently machined
(otherwise than bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No75.03 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm ,andofwhich thethickness does notexceed onetenth ofthewidth .
Heading No75.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharacter
ofarticles orofproducts falling within other headings .
2.Heading No75.04 istobetaken toapply ,inter alia,totubes ,pipes ,hollow bars andtube andpipe fittings
which have been polished orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,
drilled ,waisted ,cone-shaped orfinned .
IRate ofDuty
Heading
numberDescription autonomous
°/oconventional
•/.
1 2 3 4
75.01 Nickel mattes ,nickel speiss and other intermediate products ofnickel
metallurgy ;unwrought nickel (excluding electro-plating anodes );nickel
waste and scrap Free Free
75.02 Wrought bars,rods,angles ,shapes andsections ,ofnickel ;nickel wire.... 9 6
75.03 Wrought plates ,sheets andstrip ,ofnickel ;nickel foil;nickel powders and
flakes :
A.Plates ,sheets ,strip and foil 10 7
B.Powders and flakes 2 0-5

24.11.75 Official Journal oftheEuropean Communities NoL304/283
IlIRate ofDuty
Heading
numberDescription autonomous
•/oconventional
%
1 2 3 4
75.04 Tubes andpipes andblanks therefor ,ofnickel ;hollow bars ,andtube and
pipe fittings (forexample ,joints ,elbows ,sockets and flanges ),ofnickel :li A.Tubes andpipes andblanks therefor ;hollow bars 12 8
B.Tube and pipe fittings 13 5
75.05 Electro-plating anodes ,ofnickel ,wrought orunwrought ,including those
produced byelectrolysis : I A.Not prepared beyond casting 5 4
B.Other 8 5
75.06 Other articles ofnickel :
A.Nails ,tacks ,staples ,hook-nails ,spiked cramps ,studs ,spikes and the
like;bolts ,nuts ,screws andsimilar articles ;washers andspring washers :
I.Screws ,nuts ,rivets and washers ,turned from bars ,rods ,angles ,
shapes ,sections orwire ,ofsolid section ,ofashank thickness or
hole diameter notexceeding 6mm 13 4-5
II.Other 13 5
B.Other 16 6-5

NoL304/284 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 76
ALUMINIUM AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No76.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes and sections (heading No76.02 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding onetenth ofthewidth .Also castor
sintered products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise
than bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No76.03 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm,and ofwhich thethickness exceeds 0-20 mm butdoes notexceed onetenth ofthewidth .
Heading No76.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharacter
ofarticles orofproducts falling within other headings .
2.Heading No76.06 istobetaken toapply ,inter alia,totubes ,pipes andhollow bars which have been polished
orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,waisted ,cone-shaped
orfinned .Heading No76.07 istobetaken toapply ,inter alia,totube andpipe fittings which have been similarly
treated .
Rate ofDuty
Heading
numberDescription autonomous
%conventional
»/o
1 2 3 4
76.01■
Unwrought aluminium ;aluminium waste andscrap :
A.Unwrought 10 7I B.Waste andscrap :
I.Waste : \
a)Turnings ,shavings ,chips ,milling waste ,sawdust and filings ;
waste ofcoloured ,coated orbonded sheets and foil,ofa
thickness (excluding anybacking )of0-20 mmorless Free 2-5I b)Other (including factory rejects ) 5 4
II.Scrap Free Free

NoL304/285 24.11.75 Official Journal oftheEuropean Communities
Rate ofDuty
Heading
numberDescription autonomous
%conventional
°/o
1 2 3 4
76.02 Wrought bars ,rods ,angles ,shapes andsections ,ofaluminium ;aluminium
15 12
76.03 Wrought plates ,sheets and strip ,ofaluminium 15 12
76.04 Aluminium foil (whether ornotembossed ,cuttoshape ,perforated ,coated ,
printed ,orbacked with paper orother reinforcing material ),ofathickness
(excluding anybacking )notexceeding 0-20 mm 17 12
76.05 Aluminium powders andflakes :
A.Lamellar powders and flakes 21 10-5\B.Other 10 8
76.06 Tubes and pipes and blanks therefor ,ofaluminium ;hollow bars of
aluminium 19 12
76.07 Tube and pipe fittings (forexample ,joints ,elbows ,sockets and flanges ),
ofaluminium 20 8
76.08 Structures and parts ofstructures (forexample ,hangars and other build­
ings ,bridges and bridge-sections ,towers ,lattice masts ,roofs ,roofing
frameworks ,door and window frames ,balustrades ,pillars and columns ),
ofaluminium ;plates ,rods ,angles ,shapes ,sections ,tubes and thelike,
prepared foruseinstructures ,ofaluminium 19 7-5
76.09 Reservoirs ,tanks ,vats and similar containers ,foranymaterial (other than
compressed orliquefied gas),ofaluminium ,ofacapacity exceeding 300l,
whether ornotlined orheat-insulated ,butnotfitted with mechanical or
thermal equipment 19 7-5
76.10 Casks ,drums ,cans ,boxes and similar containers (including rigid and
collapsible tubular containers ),ofaluminium ,ofadescription commonly
used fortheconveyance orpacking ofgoods :\
A.Rigid and collapsible tubular containers 19 ■12
B.Other 19 9-5
76.11 Containers ,ofaluminium ,forcompressed orliquefied gas 21 8-5
76.12 Stranded wire ,cables ,cordage ,ropes ,plaited bands and the like,of
aluminium wire ,butexcluding insulated electric wires and cables 19 12

NoL304/286 Official Journal oftheEuropean Communities 24.11.75
Il\ I
Heading
numberDescription autonomous
°/oconventional
%
1 2 3 4
76.13 Gauze ,cloth ,grill,netting ,reinforcing fabric and similar materials ,of
aluminium wire 18 9
76.14 Expanded metal ,ofaluminium 20 10
76.15 Articles ofakind commonly used fordomestic purposes ,sanitary ware for
indoor use,andparts ofsuch articles andware ,ofaluminium 20 8
76.16 Other articles ofaluminium : I
A.Cops ,pirns ,bobbins andsimilar supports forthespinning andweaving
graphic film orfortapes ,films and thelike falling within heading
industries12 10
B.Spools ,reels and similar supports forphotographic and cinemato
No 92.12 16 8
C.Nails ,tacks ,staples ,hook-nails ,spiked cramps ,spikes and thelike ;
bolts ,nuts ,screws andsimilar articles ;washers andspring washers :I
I.Screws ,nuts ,rivets and washers ,turned from bars ,rods ,angles ,
shapes ,sections orwire ,ofsolid section ,ofashank thickness or
hole diameter notexceeding 6mm 16 7-5
II.Other 16 10
D.Other 19 95

24.11.75 Official Journal oftheEuropean Communities NoL304/287
CHAPTER 77
MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF|Rate ofDuty
Heading
numberDescription autonomous
%conventional
»/.
X 2 3 4
77.01 Unwrought magnesium ;magnesium waste (excluding shavings ofuniform
size )andscrap : \ A.Unwrought 10 8(a) \ B.Waste andscrap : II
I.Waste 5 4-5
II.Scrap Free Free
77.02 Wrought bars ,rods ,angles ,shapes andsections ,ofmagnesium ;magnesium
wire ;wrought plates ,sheets and strip ,ofmagnesium ;magnesium foil;
raspings and shavings ofuniform size,powders and flakes ,ofmagnesium ;
tubes and pipes and blanks therefor ,ofmagnesium ;hollow bars of
magnesium 14 8
77.03 Other articles ofmagnesium 20 8
77.04 Beryllium ,unwrought orwrought ,andarticles ofberyllium :
A.Unwrought ;waste and scrap 3 2
B.Wrought beryllium andarticles ofberyllium 8 5
(a)Exemption from thepayment ofduty within thelimits ofanannual quota being that part oftheconsumption which isnotpart oftheCommunity pro­
duction .

NoL304/288 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 78
LEAD AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No78.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No78.02 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mmandwhich ,ifthey areflat,have athickness exceeding onetenth ofthewidth .Also cast or
sintered products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise
than bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No78.03 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm ,ofwhich thethickness does notexceed onetenth ofthewidth ,andwhich areofaweight exceeding
1700 g/m2.
Heading No78.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided thatthey donotthereby assume thecharacter of
articles orofproducts falling within other headings .
2.Heading No78.05 istobetaken toapply ,inter alia,totubes ,pipes ,hollow bars andtube andpipe fittings which
have been polished orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,
waisted ,cone-shaped orfinned .
Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/«
1 2 3 4
78.01 Unwrought lead (including argentiferous lead);lead waste and scrap : \ A.Unwrought :
I.Forrefining ,containing 0-02% ormore byweight ofsilver (bullion
lead )(a) 4-5 (b) Free
II.Other 4-5%
with amin.
of1-1UA
per100kg
netweight—
B.Waste and scrap Free Free
78.02 Wrought bars ,rods ,angles ,shapes and sections ,oflead ;lead wire .... 10 10
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)The rate ofduty isreduced to2% .

24.11.75 Official Journal oftheEuropean Communities NoL304/289\ Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
t 2 3 4
78.03 Wrought plates ,sheets andstrip ,oflead 10 10
78.04 Lead foil (whether ornot embossed ,cuttoshape ,perforated ,coated ,
printed ,orbacked with paper orother reinforcing material ),ofaweight
(excluding any backing )not exceeding 1700 g/m2;lead powders and
flakes :
A.Lead foil : II \ I.Backed 15 10
II.Other 10—
B.Lead powders and flakes 5 2-5
78.05 Tubes and pipes andblanks therefor ,oflead ;hollow bars ,andtube and
pipe fittings (forexample ,joints ,elbows ,sockets ,flanges and S-bends ),
oflead 13 11
78.06 Other articles oflead :
A.Containers with ananti-radiation lead covering ,forthetransport or
storage ofradio-active materials (EURATOM ) 12 6
B.Other 17 8-5

NoL304/290 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 79
ZINC AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No79.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No79.02 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mmandwhich ,ifthey areflat,have athickness exceeding onetenth ofthewidth .Also castor
sintered products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise
than bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No79.03 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm,andofwhich thethickness does notexceed onetenth ofthewidth .
Heading No79.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharacter
ofarticles orofproducts falling within other headings .
2.Heading No79.04 istobetaken toapply ,inter alia,totubes ,pipes ,hollow barsandtube andpipe fittings which
have been polished orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,
waisted ,cone-shaped orfinned .
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
»/o
1 2 3 4
79.01 Unwrought zinc ;zinc waste andscrap :
A.Unwrought
B.Waste and scrap4-5
with amin.
of1-1 UA
per 100kg
netweight
Free Free
79.02 Wrought bars ,rods ,angles ,shapes and sections ,ofzinc ;zinc wire 10 10
79.03 Wrought plates ,sheets and strip ,ofzinc;zinc foil;zinc powders and
flakes :
A.Plates ,sheets ,strip and foil 10 10
B.Powders (including dust )and flakes 7 6

24.11.75 Official Journal oftheEuropean Communities NoL304/291
Rate ofDuty
Heading
numberDescription autonomous
%>conventional
%
1 2 3 4
79.04 Tubes and pipes andblanks therefor ,ofzinc ;hollow bars ,and tube and
pipe fittings (forexample ,joints ,elbows ,sockets andflanges ),ofzinc.... 14 10
79.05 Gutters ,roof capping ,skylight frames ,and other fabricated building
components ,ofzinc 14 7
79.06 Other articles ofzinc 16 8

NoL304/292 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 80
TIN AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No80.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No80.02 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding onetenth ofthewidth .Also cast or
sintered products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise
than bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No80.03 ):
Flat-surfaced ,wrought products (coiled ornot)ofwhich themaximum cross-sectional dimension exceeds
6mm ,ofwhich thethickness does notexceed onetenth ofthewidth ,andwhich areofaweight exceeding
1kg/m2.
Heading No80.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharac­
terofarticles orofproducts falling within other headings .
2.Heading No80.05 istobetaken toapply ,inter alia,totubes ,pipes ,hollow bars andtube andpipe fittings which
have been polished orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,
waisted ,cone-shaped orfinned .
|| Rate ofDuty
Heading
numberDescription autonomous
•/•conventional
°/o
1 2 3 4
80.01 Unwrought tin;tinwaste and scrap Free Free
80.02 Wrought bars ,rods ,angles ,shapes andsections ,oftin;tinwire .., 8 4
80.03 Wrought plates ,sheets and strip ,oftin 8 3

24.11.75 Official Journal oftheEuropean Communities NoL304/293l\Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
•/.
1 2 3 4
80.04 Tin foil (whether ornot embossed ,cuttoshape ,perforated ,coated ,
printed ,orbacked with paper orother reinforcing material ),ofaweight
(excluding anybacking )notexceeding 1kg/m2;tinpowders andflakes :
A.Foil :li I.Backed 12 6
II.Other 10 5
B.Powders and flakes 7 3-5
80.05 Tubes and pipes and blanks therefor ,oftin;hollow bars ,and tube and
pipe fittings (forexample ,joints ,elbows ,sockets and flanges ),oftin:
A.Tubes andpipes andblanks therefor ;hollow bars 10 5
B.Tube and pipe fittings 14 7
80.06 Other articles oftin 16 8

NoL304/294 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 81
OTHER BASE METALS EMPLOYED INMETALLURGY AND ARTICLES THEREOF
Note
Heading No81.04 istobetaken toapply only tothefollowing base metals :
bismuth ,cadmium ,cobalt ,chromium ,gallium ,germanium ,hafnium ,indium ,manganese ,niobium (columbium ),
rhenium ,antimony ,titanium ,thorium ,thallium ,uranium depleted inU235,vanadium ,zirconium .The heading
also covers cobalt mattes ,cobalt speiss andother intermediate products ofcobalt metallurgy ,andcermets .lRate ofDuty
Heading
numberDescription autonomous
«/oconventional
»/»
1 2 3 4
81.01 Tungsten (wolfram ),unwrought orwrought ,andarticles thereof :
A.Unwrought ;waste and scrap 6—
B.Hammered bars ;angles ,shapes and sections ,wire ,filaments ,plates ,
sheets ,strip and foil 10 8
C.Other 13 10
81.02 Molybdenum ,unwrought orwrought ,andarticles thereof :I A.Unwrought ;waste andscrap : \ I.Unwrought ,inpowder 6— lII.Other 6 5
B.Hammered bars ;angles ,shapes and sections ,wire ,filaments ,plates ,
sheets ,strip and foil 10 8
C.Other 13 10
81.03 Tantalum ,unwrought orwrought ,andarticles thereof :
A.Unwrought ;waste and scrap 4 3
B.Hammered bars ;angles ,shapes and sections ,wire ,filaments ,plates ,
sheets ,strip and foil 8 6
C.Other 11 9
81.04 Other base metals ,unwrought orwrought ,and articles thereof ;cermets ,
unwrought orwrought ,andarticles thereof :
A.Bismuth :
I.Unwrought ;waste and scrap
II.OtherFree
9Free
4-5
B.Cadmium :
I.Unwrought ;waste and scrap
II.Other5
94
6

24.11.75 Official Journal oftheEuropean Communities NoL304/295
liI Rate ofDuty
Heading
numberDescription autonomous
»/oconventional
%
1 2 3 4
81.04
(continued )C.Cobalt :
I.Unwrought ;waste andscrap
II.OtherFree
7Free
5
D.Chromium :
I.Unwrought ;waste and scrap 6 5III.Other 8 7
E.Germanium :
I.Unwrought ;waste and scrap 6 5III.Other 10 8
F.Hafnium (celtium ):
I.Unwrought ;waste and scrap 4 3-5
II.Other 9 7-5
G.Manganese :
I.Unwrought ;waste and scrap 7 5
II.Other 1 7
H.Niobium (columbium ):
I.Unwrought ;waste andscrap 6III.Other 10
IJ.Antimony :
I.Unwrought ;waste and scrap 8|\II.Other 10 8
K.Titanium :
I.Unwrought ;waste and scrap
II.Other6
10 8
L.Vanadium :
I.Unwrought ;waste and scrap
II.Other 92-5
7-5
M.Uranium depleted inU235 7 3-5
N.Thorium :
I.Unwrought ;waste and scrap (EURATOM )
II.Other :Free—
a)Bars ,rods ,angles ,shapes andsections ,wire ,plates ,sheets ,strip
and foil (EURATOM )
b)Other (EURATOM )Free
2Free
1-5
O.Zirconium :
I.Unwrought ;waste and scrap 6
II.Other 10

NoL304/296 Official Journal oftheEuropean Communities 24.11.75\ Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
1 2 3 4
81.04
(continued )P.Rhenium :
I.Unwrought ;waste and scrap
II.Other6
10—
Q.Gallium ;indium ;thallium : I\\
I.Unwrought ;waste and scrap 4 2-5
II.Other 10 5
R.Cermets : ||
I.Unwrought ;waste and scrap 4 7-5
II.Other 12 7-5

24.11.75 Official Journal oftheEuropean Communities NoL304/297
CHAPTER 82
TOOLS ,IMPLEMENTS ,CUTLERY ,SPOONS AND FORKS ,OF BASE METAL ;PARTS THEREOF
Notes
1.Apart from blow lamps ,portable forges ,grinding wheels with frameworks ,manicure and chiropody sest,
andgoods classified inheadings Nos 82.07 and 82.15 ,thepresent Chapter covers only articles with ablade ,
working edge ,working surface orother working part of:
(a)Base metal ;
.(b)Metal carbides ;
(c)Precious orsemi-precious stones (natural ,synthetic orreconstructed )onasupport ofbase metal ;or
(d)Abrasive materials onasupport ofbase metal ,provided thatthearticles have cutting teeth ,flutes ,grooves ,
orthelike,ofbase metal ,which retain their identity andfunction after theapplication oftheabrasive .
2.Parts ofbase metal ofthearticles falling intheheadings ofthisChapter aretobeclassified with thearticles of
which they areparts ,except parts separately specified assuch andtool-holders forhand tools (heading No
84.48 ).However ,parts ofgeneral useasdefined inNote 2toSection XVareinallcases excluded from this
Chapter .
Cutting plates forelectric hair clippers aretobeclassified inheading No82.13 andblades andheads forelectric
shavers aretobeclassified inheading No82.11 .
3.Sets (other than manicure orchiropody sets (heading No82.13 ))comprising anassortment oftools ,cutlery ,spoons ,
forks orother articles ofakind falling within thedifferent headings ofthisChapter ,fitted incabinets ,boxes ,
cases orthelike,aretobeclassified asthat oneoftheconstituent articles which ischargeable with thehighest
rate ofduty .
4.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles
ifthey areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .
llRate ofDuty
Heading
numberDescription autonomous
%conventional
1 2 3 4
82.01 Hand tools ,thefollowing :spades ,shovels ,picks ,hoes ,forks and rakes ;
axes ,billhooks andsimilar hewing tools ;scythes ,sickles ,hayknives ,grass
shears ,timber wedges andother tools ofakind used inagriculture ,horti­
culture orforestry 15 6
82.02 Saws (non-mechanical )and blades forhand ormachine saws (including
toothless saw blades ):ll A.Saws (non-mechanical ): llll I.Back saws ,ripsaws 15 7llII.Other 15 9

NoL304/298 Official Journal oftheEuropean Communities 24.11.75
IllRate ofDuty
Heading
numberDescription autonomous
»/oconventional
°/o
1 2 3 4
82.02
(continued )B.Saw blades :
I.Bandsaw blades 15 9
II.Chain saw blades 16 7
III.Other 16 10
82.03 Hand tools ,thefollowing :pliers (including cutting pliers ),pincers ,tweez­
ers,tinmen's snips ,bolt croppers and thelike;perforating punches ;pipe
cutters ;spanners andwrenches (butnotincluding tapwrenches );files and
rasps :
A.Files and rasps
B.Other13
155
7
82.04 Hand tools ,including glaziers 'diamonds ,not falling within any other
heading ofthisChapter ;blow lamps ,anvils ;vices and clamps ,other than
accessories for,andparts of,machine tools ;portable forges ;grinding
wheels with frameworks (hand orpedal operated ) 16 6-5
82.05 Interchangeable tools forhand tools ,formachine tools orforpower­
operated hand tools (forexample ,forpressing ,stamping ,drilling ,tapping ,
threading ,boring ,broaching ,milling ,cutting ,turning ,dressing ,morticing
orscrew driving ),including diesforwire drawing ,extrusion diesformetal ,
androck drilling bits,with aworking part of:
A.Base metal 12 6-5
B.Metal carbides 13 6-5
C.Diamond oragglomerated diamond 9 7-5
D.Other materials 12 6
82.06 Knives andcutting blades ,formachines orformechanical appliances .... 13 5
82.07 Tool-tips andplates ,sticks andthelikefortool-tips ,unmounted ,ofsin­
tered metal carbides (forexample ,carbides oftungsten ,molybdenum or
vanadium ) 14 7
82.08 Coffee-mills ,mincers ,juice-extractors andother mechanical appliances ,of
aweight notexceeding 10kgand ofakind used fordomestic purposes
inthepreparation ,serving orconditioning offood ordrink 17 7
82.09 Knives with cutting blades ,serrated ornot (including pruning knives ),
other than knives falling within heading No82.06 17 (a)
82.10 Knife blades 17 13
(a)SeeAnnex .

24.11.75 Official Journal oftheEuropean Communities NoL304/299
Rate ofDuty
Heading
numberDescription autonomous
%>conventional
%
1 2 3 4
82.11 Razors andrazor blades (including razor blade blanks ,whether ornotin
strips ):li A.Razors :
I.Open blade
II.Other13
175
7li B.Blades and cutters :
I.Safety razor blades
II.Other16
127
6-5
C.Other parts 17 7
82.12 Scissors (including tailors 'shears ),andblades therefor 17 10-5
82.13 Other articles ofcutlery (forexample ,secateurs ,hair clippers ,butchers '
cleavers ,paper knives );manicure and chiropody sets and appliances
(including nail files ) 16 8-5
82.14 Spoons ,forks ,fish-eaters ,butter-knives ,ladles ,and similar kitchen or
tableware : \
A.Of stainless steel 19 —
B.Other 19 8-5
82.15 Handles ofbase metal forarticles falling within heading No82.09 ,82.13
or82.14 19 7-5

NoL304/300 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 83
MISCELLANEOUS ARTICLES OF BASE METAL
Note
InthisChapter areference toparts ofarticles isinnocasetobetaken asapplying tocables ,chains ,nails ,bolts ,nuts
screws ,springs orother articles ofironorsteel ofakind described inheading No73.25 ,73.29 ,73.31 ,73.32 or73.35
nortosimilar articles ofother base metals (Chapters 74to81inclusive ).
Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
°/o
1 2 3 4
83.01 Locks and padlocks (key,combination orelectrically operated ),andparts
thereof ,ofbase metal ;frames incorporating locks ,forhandbags ,trunks or
thelike,and parts ofsuch frames ,ofbase metal ;keys forany ofthe
foregoing articles ,ofbase metal 17 8-5
83.02 Base metal fittings and mountings ofakind suitable forfurniture ,doors ,
staircases ,windows ,blinds ,coachwork ,saddlery ,trunks ,caskets and the
like (including automatic door closers );base metal hat-racks ,hat-pegs ,
brackets and the like 17 7
83.03 Safes ,strong-boxes ,armoured orreinforced strong-rooms ,strong-room
linings and strong-room doors ,and cash and deed boxes and thelike ,-of
base metal 17 8-5
83.04 Filing cabinets ,racks ,sorting boxes ,paper trays ,paper rests and similar
office equipment ,ofbase metal ,other than office furniture falling within
heading No 94.03 16 8
83.05 Fittings forloose-leaf binders ,forfiles orforstationery books ,ofbase
metal ;letter clips ,paper clips ,staples ,indexing tags,andsimilar stationery
goods ,ofbase metal 19 7-5
83.06 Statuettes and other ornaments ofakind used indoors ,ofbase metal .... 18 9
83.07 Lamps andlighting fittings ,ofbase metal ,andparts thereof ,ofbase metal
(excluding switches ,electric lamp holders ,electric lamps for vehicles ,
electric battery ormagneto lamps ,andother articles falling within Chapter
85except heading No85.22 ) 18 7
83.08 Flexible tubing andpiping ,ofbase metal 17 7

24.11.75 Official Journal oftheEuropean Communities NoL304/301
||Rate ofDuty
Heading
numberDescription autonomous
»/.conventional
»/o
1 2 3 4
83.09 Clasps ,frames with clasps forhandbags and thelike,buckles ,buckle­
clasps ,hooks ,eyes,eyelets ,andthelike,ofbase metal ,ofakind commonly
used forclothing ,travel goods ,handbags ,orother textile orleather goods ;
tubular rivets andbifurcated rivets ,ofbase metal 16 6-5
83.10 Beads and spangles ,ofbase metal 18 9
83.11 Bells andgongs ,non-electric ,ofbase metal ,andparts thereof ofbase metal 18 9
83.12 Photograph ,picture andsimilar frames ,ofbase metal ;mirrors ofbase metal 19 9-5
83.13 Stoppers ,crown corks ,bottle caps ,capsules ,bung covers ,seals andplombs ,
case corner protectors andother packing accessories ,ofbase metal :
A.Capsules ofaluminium orlead :
I.Capsules ofaluminium ofamaximum diameter of21mm ,with or
without aninternal rubber seal ,but not combined with other
materials 18 7liII.Other 18 11
B.Other 18 7
83.14 Sign-plates ,name-plates ,numbers ,letters andother signs ,ofbase metal .. 19 7-5
83.15 Wire ,rods ,tubes ,plates ,electrodes and similar products ,ofbase metal or
ofmetal carbides ,coated orcored with flux material ,ofakind used for
soldering ,brazing ,welding ordeposition ofmetal orofmetal carbides ;
wire and rods ,ofagglomerated base metal powder ,used for metal
spraying :'
A.Welding electrodes cored with steel andcoated with refractory material 15 10
B.Other 15 7-5

NoL304/302 Official Journal oftheEuropean Communities 24.11.75
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES ;
ELECTRICAL EQUIPMENT ;PARTS THEREOF
Notes
1.This Section does not cover :
(a)Transmission ,conveyor orelevator belts orbelting ,ofartificial plastic material ofChapter 39,orofvulcanised
rubber (heading No40.10 );orother articles ofakind used onmachinery ,mechanical orelectrical appliances ,
ofunhardened vulcanised rubber (forexample ,washers )(heading No40.14 );
(b)Articles ofleather orofcomposition leather (heading No42.04 )oroffurskin (heading No43.03 ),ofakind
used inmachinery ormechanical appliances orforindustrial purposes ;
(c)Bobbins ,spools ,cops ,cones ,cores ,reels and similar supports ,ofanymaterial (forexample ,Chapter 39,
40,44or48orSection XV);
(d)Perforated cards ofpaper orpaperboard forJacquard orsimilar machines ,falling within heading No48.21 ;
(e)Transmission ,conveyor orelevator belts oftextile material (heading No59.16 )orother articles oftextile
material ofakind commonly used inmachinery orplant (heading No59.17 );
(f)Precious orsemi-precious stones (natural ,synthetic orreconstructed )ofheading No71.02 or71.03 ,or
articles wholly ofsuch stones ofheading No71.15 ;
(g)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(h)Endless belts ofmetal wire orstrip (Section XV );
(ij)Articles falling within Chapter 82or83;
(k)The vehicles ,aircraft and parts thereof andvessels and certain associated transport equipment falling
within Section XVII ;
(1)Articles falling within Chapter 90;
(m)Clocks ,watches andother articles falling within Chapter 91;
(n)Interchangeable tools ofheading No82.05 and brushes ofakind used asparts ofmachines ofheading
No96.02 ;similar interchangeable tools aretobeclassified according totheconstituent material oftheir
working part (forexample ,inChapter 40,42,43,45or59,orheading No68.04 or69.09 );or
(o)Articles falling within Chapter 97.
2.Subject toNote 1tothisSection ,Note 1toChapter 84andNote 1toChapter 85,parts ofmachines (not
being parts ofthearticles described inheadings Nos 84.64 ,85.23 ,85.24 ,85.25 and85.27 )aretobeclassified
according tothefollowing rules :
(a)Goods ofakind described inanyoftheheadings ofChapters 84and 85(other than headings Nos 84.65
and 85.28 )areinallcases tobeclassified intheir respective headings .
(b)Other parts ,ifsuitable forusesolely orprincipally with aparticular kind ofmachine ,orwith anumber
ofmachines falling within thesame heading (including amachine falling within heading No84.59 or85.22 )
aretobeclassified with themachines ofthat kind orinheading No84.38 ,84.48 or84.55 ,asappropriate .
However ,goods which areequally suitable foruseprincipally with thegoods ofheadings Nos 85.13 and
85.15 aretobeclassified inheading No85.13 .
(c)Allother parts aretobeclassified inheading No84.65 or85.28 .

24.11.75 Official Journal oftheEuropean Communities NoL304/303
3.Unless theheadings otherwise require ,composite machines consisting oftwoormore machines fitted together
toform awhole andother machines adapted forthepurpose ofperforming two ormore complementary or
alternative functions aretobeclassified asifconsisting only ofthatcomponent orasbeing that machine which
performs theprincipal function .
4.Motors andtransmission ,conveyor orelevator belts ,formachinery orappliances towhich they arefitted ,or
ifpacked separately forconvenience oftransport ,which areclearly intended tobefitted toormounted ona
common base with themachine orappliance with which they areimported ,aretobeclassified under thesame
heading assuch machinery orappliances .The weight ofsuch motors andtransmission ,conveyor orelevator
belts istobeincluded intheweights specified intheTariff .
5.Forthepurposes ofthese Notes ,theexpression "machine "means anymachine ,apparatus orappliance ofa
kind falling within Section XVI .
Additional Notes
1.Tools necessary fortheassembly ormaintenance ofmachines aretobeclassified with those machines ifimported
with them .Interchangeable tools imported with machines arealso tobeclassified therewith ifthey form part
ofthenormal equipment ofthemachines andarenormally sold with them .
2Should theCustoms sorequire ,thedeclarant shall produce ,insupport ofhisdeclaration ,anillustrated document
(forexample ,instructions ,prospectus ,apage from acatalogue ,aphotograph )giving thenormal description
ofthemachine ,itsuses andessential characteristics and ,inrespect ofadisassembled machine ,anassembly
plan andalistofthecontents ofthevarious packages .
3.Theprovisions ofGeneral Rule A2(a)arealsoapplicable ,attherequest ofthedeclarant andsubject toconditions
stipulated bythecompetent authorities ,tomachines imported insplit consignments .
4.Cases ,boxes andsimilar containers imported with articles ofthisSection aretobeclassified with such articles
ifthey areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .
5.Tractors coupled ,even bymeans ofspecial devices ,tomachines and mechanical appliances ofthis Sec­
tion areinallcases tobeclassified separately (heading No.87.01 ).

NoL304/304 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 84
BOILERS ,MACHINERY AND MECHANICAL APPLIANCES ;PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Millstones ,grindstones andother articles falling within Chapter 68;
(b)Appliances andmachinery (forexample ,pumps )andparts thereof ,ofceramic material (Chapter 69);
(c)Laboratory glassware ofheading No70.17 ;machinery andappliances andparts thereof ,ofglass (heading
No70.20 or70.21 );
(d)Articles falling within heading No73.36 or73.37 andsimilar articles ofother base metals (Chapters 74to81)
or
(e)Tools forworking inthehand ofheading No85.05 orelectro-mechanical domestic appliances ofheading
No 85.06 .
2.Subject totheoperation ofNotes 3and4toSection XVI ,amachine orappliance which answers toadescription
inoneormore oftheheadings Nos 84.01 to84.21 andatthesame time toadescription inoneorother ofthe
headings Nos 84.22 to84.60 ,istobeclassified under theappropriate heading oftheformer group andnotthe
latter .
Heading No84.17 is,however ,tobetaken nottoapply to:
(a)Germination plant ,incubators andbrooders (heading No84.28 );
(b)Grain dampening machines (heading No84.29 );
(c)Diffusing apparatus forsugar juice extraction (heading No84.30 );
(d)Machinery fortheheat-treatment oftextile yarns ,fabrics ormade uptextile articles (heading No84.40 );or
(e)Machinery orplant ,designed foramechanical operation ,inwhich achange oftemperature ,even ifneces­
sary ,issubsidiary .
Heading No84.19 istobetaken nottoapply to:
(a)Sewing machines forclosing bags orsimilar containers (heading No84.41 );or
(b)Office machinery ofheading No84.54 .
3.(A)Forthepurposes ofheading No84.53 theexpression "automatic data processing machines "means :
(a)Digital machines having storages capable ofstoring notonly theprocessing program orprograms and
thedata tobeprocessed butalso aprogram fortranslating theformal programming language inwhich
theprograms arewritten into machine language .These machines must have amain storage which is
directly accessible fortheexecution ofaprogram andwhich hasacapacity atleast sufficient tostore
those parts oftheprocessing andtranslating programs andthedata immediately necessary forthecur­
rent processing run.They must also beable themselves ,onthebasis oftheinstructions contained in
theinitial program ,tomodify ,bylogical decision ,itsexecution during theprocessing run ;
(b)Analogue machines capable ofsimulating mathematical models and comprising atleast :analogue
elements ,control elements andprogramming elements ;
(c)Hybrid machines consisting ofeither adigital machine with analogue elements orananalogue machine
with digital elements .

24.11.75 Official Journal oftheEuropean Communities NoL304/305
(B)Automatic data processing machines may beintheform ofsystems consisting ofavariable number ofsepa­
rately-housed units .Aunit istoberegarded asbeing apart ofthecomplete system ifitmeets allthefollowing
conditions :
(a)itisconnectable tothecentral processing uniteither directly orthrough oneormore other units ;
(b)itisspecifically designed aspart ofsuch asystem (itmust ,inparticular ,unless itisapower supply unit,
beable toaccept ordeliver data inaform (code orsignals )which canbeused bythesystem ).
Such units imported separately arealsotobeclassified inheading No84.53 .
4.Heading No84.62 istobetaken toapply ,inter alia,topolished steel balls ,themaximum andminimum diameters
ofwhich donotdiffer from thenominal diameter bymore than 1%orbymore than 0-05 mm ,whichever isless.
Other steel balls aretobeclassified under heading No73.40 .
5.Amachine which isused formore than onepurpose is,forthepurposes ofclassification ,tobetreated asifits
principal purpose were itssole purpose .
Subject toNote 2tothisChapter andNote 3toSection XVI ,amachine whose principal purpose isnotdescribed
inanyheading orforwhich noonepurpose istheprincipal purpose is,unless thecontext otherwise requires ,
tobeclassified inheading No84.59 .Heading No84.59 isalsotobetaken tocover machines formaking rope
orcable (forexample ,stranding ,twisting orcabling machines )from metal wire ,textile yarn oranyother material
orfrom acombination ofsuch materials .
Additional Notes
1.Forthepurposes ofsubheading 84.06 A,theexpression "aircraft engines "shall apply only toengines designed
forfitting with anairscrew orrotor .
2.Forthepurposes ofsubheading 84.45 CVIa),theexpression "micrometric adjusting system "shall mean any
device allowing thedetermination orsetting toatleast l/100th (0'01)mm ofthemovement ofanimportant
element ofamachine ,such asthetable ,thespindle ,orthegrinding head ,
3.Forthepurposes ofsubheading 84.45 CVII,theexpression "jigboring machines "shall betaken toapply only
tomachine-tools which :
(a)Carry outoneormore machining operations ontheco-ordinate principle ;and
(b)Areofsuch precision that anyerror inthetravel ofthework holder table andofthetool holder does not
exceed 0'005mm .
4.(EURATOM )Theterm "nuclear reactors "(subheading 84.59 B)covers alltheapparatus andappliances inside
thearea screened offbyabiological shield ,including ,where appropriate ,theshield itself ;italso includes
apparatus andappliances forming awhole with theparts contained inside thescreen (inter alia,control rods
andtheir operating mechanisms ,provided these form awhole with thecontrol rods orwith other parts inside
thescreen ).

NoL304/306 Official Journal oftheEuropean Communities 24.11.75
\\Rate ofDuty
Heading
numberDescription autonomous
%conventional
•/«
1 2 3 4
84.01 Steam andother vapour generating boilers (excluding central heating hot
water boilers capable also ofproducing lowpressure steam );super-heated
water boilers 14 5-5
84.02 Auxiliary plant forusewith boilers ofheading No 84.01 (forexample ,
economisers ,superheaters ,soot removers ,gas recoverers and thelike);
condensers forvapour engines andpower units 14 5-5
84.03 Producer gasandwater gasgenerators ,with orwithout purifiers ;acetylene
gasgenerators (water process )andsimilar gasgenerators ,with orwithout
purifiers 14 5-5
84.04 Steam engines (including mobile engines ,butnotsteam tractors falling
within heading No 87.01 ormechanically propelled road rollers )with
self-contained boilers 13 6-5
84.05Steam andother vapour power units ,notincorporating boilers 13 5
84.06Internal combustion piston engines :
A.Aircraft engines asdefined inAdditional Note 1tothisChapter ,ofa
power of:
I.300 kW orless
II.More than 300 kW
B.Outboard motors ofacylinder capacity of:
I.325 ccorless
II.More than 325 cc
C.Other engines :
I.Spark ignition engines ofacylinder capacity of:
a)250 ccorless
b)More than 250cc:
1.Fortheindustrial assembly of:
Agricultural walking tractors ofsubheading 87.01 A,
Motor vehicles for the transport ofpersons ,including
vehicles designed forthetransport ofboth passengers and
goods ,with aseating capacity oflessthan 15,
Motor vehicles forthetransport ofgoods ormaterials ,with
anengine ofacylinder capacity oflessthan 2800cc,
Special purpose motor vehicles ofheading No87.03 (b)....
2.Other
II.Compression ignition engines :
a)Marine propulsion engines :
1.Forthevessels ofsubheadings 89.01 A,89.01 BI,89.02 A,
89.02 BIand 89.03 A(b)
2.Other (b)15(a)
10(a)
18
18
22
18
18
15
156
4
11
8
9
7
12
Free
8
(a)Duty temporarily suspended inrespect ofengines intended tobefitted inaircraft imported duty free orbuilt within theCommunity .This suspension is
subject tocompliance with formalities and conditions tobedetermined bythecompetent national authorities .
(b)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/307
Il Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
°/o
1 2 3 4
84.06 C.II.b)Other :
(continued )1.Fortheindustrial assembly of:
Agricultural walking tractors ofsubheading 87.01A ,
Motor vehicles forthetransport ofpersons ,including vehicles
designed forthetransport ofboth passengers andgoods ,with
aseating capacity oflessthan 15,
Motor vehicles forthetransport ofgoods ormaterials ,with
anengine ofacylinder capacity oflessthan 2500cc,
Special purpose motor vehicles ofheading No87.03 (a).... 18 7||2.Other 18 12li D.Parts : \li I.Foraircraft engines 12(b) 5
II.Forother engines 16 7
84.07 Hydraulic engines andmotors (including water wheels andwater turbines ) 15 6
84.08 Other engines andmotors :
A.Reaction engines :
I.Turbo-jets developing athrust of:II a)2500 kgorless 12(b) 6
b)More than 2500 kg 12(b) 5\\ II.Other (forexample ,ram-jets ,pulse-jets ,rocket engines ) 12(b) 6
B.Gas turbines : l
I.Turbo-propellers developing apower of: I
a)1100 kW orless 15(b) 7-5
b)More than 1100 kW 12(b) 5
II.Other14 5-5|| C.Other engines and motors 14 7\\ D.Parts :
I.Ofreaction engines orofturbo-propellers 12(b) 5
II.Other14 5-5
84.09 Mechanically propelled road rollers 13 5
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Duty temporarily suspended inrespect ofengine parts ,engines andturbines intended tobefitted inaircraft imported duty freeorbuilt within the Com­
munity .This suspension issubject tocompliance with formalities and conditions tobedetermined bychecompetent national authorities .

NoL304/308 Official Journal oftheEuropean Communities 24.11.75
LRate ofDuty
Heading
numberDescription autonomous
•/.conventional
%
1 2 3 4
84.10 Pumps (including motor pumps andturbo pumps )forliquids ,whether or
notfitted with measuring devices ;liquid elevators ofbucket ,chain ,screw ,
band and similar kinds :
A.Delivery pumps fitted ,ordesigned tobefitted ,with ameasuring device 15 6-5II B.Other pumps :li I.Pumps having apressure capacity of20bars ormore 12 7-5Il II.Other pumps 12 6IIIII.Parts 12 6
C.Liquid elevators ofbucket ,chain ,screw ,band andsimilar kinds 14 5-5
84.11 Airpumps ,vacuum pumps and airorgascompressors (including motor
and turbo pumps and compressors ,and free-piston generators forgas
turbines );fans ,blowers andthelike :
A.Pumps andcompressors :
I.Pumps (hand orfoot operated )forinflating pneumatic tyres andthe
like 16 6-5
II.Vacuum pumps creating avacuum better than 10-2 mbar ;centri­
fugal oraxial compressors giving acompression ratio ofnot less
than 2and aflow ofmore than 3000 m3perminute ;stationary
reciprocating compressors ofaweight exceeding 2000kg 12 9II III.Other pumps andcompressors 12 6IIIV.Parts 12 6
B.Free-piston generators forgasturbines 10 4
C.Fans ,blowers and thelike 13 6-5
84.12 Airconditioning machines ,self-contained ,comprising amotor-driven fan
andelements forchanging thetemperature andhumidity ofair 12 8
84.13 Furnace burners forliquid fuel (atomisers ),forpulverised solid fuelorfor
gas;mechanical stokers ,mechanical grates ,mechanical ashdischargers and
similar appliances 14 5-5
84.14 Industrial andlaboratory furnaces andovens ,non-electric :lA.Specially designed fortheseparation ofirradiated nuclear fuels ,forthe
treatment ofradio-active waste orfortherecycling ofirradiated nuclear
fuels (EURATOM ) 11 5-5
B.Other 14 5-5

24.11.75 Official Journal oftheEuropean Communities NoL304/309
\\lRate ofDuty
Heading
numberDescription autonomous
•/oconventional
»/o
1 2 3 4
84.15 Refrigerators andrefrigerating equipment (electrical andother ):Il A.Evaporators andcondensers ,excluding those fordomestic refrigerators 13 4-5
B.Other 13 5
84.16 Calendering and similar rolling machines (other than metal-working and
metal-rolling machines andglass-working machines )andcylinders therefor 13 5
84.17 Machinery ,plant andsimilar laboratory equipment ,whether ornotelectri­
cally heated ,forthetreatment ofmaterials byaprocess involving achange
oftemperature such asheating ,cooking ,roasting ,distilling ,rectifying ,
sterilising ,pasteurising ,steaming ,drying ,evaporating ,vapourising ,con­
densing orcooling ,not being machinery orplant ofakind used for
domestic purposes ;instantaneous orstorage water heaters ,non-electrical :
A.Machinery and equipment for the manufacture ofthe products
mentioned insubheading 28.51 A(EURATOM )11 5-5
B.Machinery and equipment specially designed fortheseparation of
irradiated nuclear fuels ,forthetreatment ofradio-active waste orforthe
recycling ofirradiated nuclear fuels (EURATOM )11 5-5|| C.Heat exchange units11 4-5
D.Percolators and other appliances formaking coffee and other hot
drinks : \\\\ I.Electrically heated18 9IIII.Other 12 6II E.Medical andsurgical sterilising apparatus : ||II
I.Electrically heated17 8-5IlII.Other 14 7Il F.Other : IIIIl I.Water heaters ,non-electric15 6
II.Other 14 5-5
84.18 Centrifuges ;filtering and purifying machinery and apparatus (other than
filter funnels ,milk strainers andthelike),forliquids orgases :
A.Fortheseparation ofuranium isotopes (EURATOM )5 4-5
B.Specially designed fortheseparation ofirradiated nuclear fuels ,forthe
treatment ofradio-active waste orfortherecycling ofirradiated nuclear
fuels (EURATOM )11 5-5

NoL304/310 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescription autonomous
•/«conventional
•/o
1 2 3 4
84.18 C.Other :
(continued ) I.Centrifuges :
a)Clothes-dryers ,electrically operated ,each ofadrylinen capacity
notexceeding 6kg 18 8Il b)Other 13 5
II.Machinery and apparatus (other than centrifuges )forfiltering or
purifying liquids orgases 15 6
84.19 Machinery forcleaning ordrying bottles orother containers ;machinery
forfilling ,closing ,sealing ,capsuling orlabelling bottles ,cans ,boxes ,bags
orother containers ;other packing orwrapping machinery ;machinery for
aerating beverages ;dish washing machines :IA.Dish washing machines ,electrically operated ,with orwithout provision
fordrying 18 7IB.Other 13 5
84.20Weighing machinery (excluding balances ofasensitivity of5cgorbetter ),
including weight-operated counting and checking machines ;weighing
machine weights ofallkinds15 6
84.21Mechanical appliances (whether ornothand operated )forprojecting ,
dispersing orspraying liquids orpowders ;fireextinguishers (charged or
not);spray guns and similar appliances ;steam orsand blasting machines
and similar jetprojecting machines12 6
84.22Lifting ,handling ,loading orunloading machinery ,telphers and conveyors
(forexample ,lifts,hoists ,winches ,cranes ,transporter cranes ,jacks ,pulley
tackle ,belt conveyors and teleferics ),notbeing machinery falling within
heading No84.23 :
A.Machinery and mechanical appliances specially designed fordealing
with highly radio-active substances (EURATOM ) 8 4
B.Self-propelled cranes onwheels ,notcapable ofrunning onrails 14 9IIC.Rolling-mill machinery :roller tables forfeeding andremoving products ;
tilters andmanipulators foringots ,balls ,bars and slabs 14 8-5
D.Other 14 5-5

24.11.75 Official Journal oftheEuropean Communities NoL304/311
IRate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
84.23 Excavating ,levelling ,tamping ,boring andextracting machinery ,stationary
ormobile ,forearth ,minerals orores (forexample ,mechanical shovels ,
coal-cutters ,excavators ,scrapers ,levellers and bulldozers );pile-drivers ;
snow-ploughs ,notself-propelled (including snow-plough attachments ):
A.Excavating ,levelling ,tamping ,boring and extracting machinery for
earth ,minerals orores :
I.Self-propelled ,track-laying orwheeled ,notcapable ofrunning on
rails :•
Il a)Scrapers 15 9
b)Other machinery 15 11Il c)Parts 15 9
II.Other : \
a)Boring andsinking machinery9 3-5|| b)Other14 5-5
B.Pile-drivers ;snow-ploughs ,not self-propelled (including snow-plough
attachments ) 15 7-5
84.24 Agricultural andhorticultural machinery forsoilpreparation orcultivation
(forexample ,ploughs ,harrows ,cultivators ,seed andfertiliser distributors );
lawn andsports ground rollers11 4-5
84.25 Harvesting and threshing machinery ;straw and fodder presses ;hay or
grass mowers ;winnowing and similar cleaning machines forseed ,grain
orleguminous vegetables andegg-grading andother grading machines for
agricultural produce (other than those ofakind used inthebread grain
milling industry falling within heading No84.29 ) 11 4-5
84.26 Dairy machinery (including milking machines ) 11 5-5
84.27 Presses ,crushers and other machinery ,ofakind used inwine-making ,
cider-making ,fruit juice preparation orthelike 12 6
84.28 Other agricultural ,horticultural ,poultry-keeping and bee-keeping
machinery ;germination plant fitted with mechanical orthermal equipment ;
poultry incubators and brooders 12 5
84.29 Machinery ofakind used inthebread grain milling industry ,and other
machinery (other than farm type machinery )fortheworking ofcereals or
dried leguminous vegetables 13 6-5
84.30 Machinery ,notfalling within anyother heading ofthisChapter ,ofakind
used inthefollowing food ordrink industries :bakery ,confectionery ,
chocolate manufacture ,macaroni ,ravioli orsimilar cereal food manufac­
ture ,thepreparation ofmeat ,fish,fruit orvegetables (including mincing or
slicing machines ),sugar manufacture orbrewing 13 5

NoL304/312 Official Journal oftheEuropean Communities 24,11.75
LRate ofDuty
Heading
numberDescription autonomous
°/oconventional
Vo
1 2 3 4
84.31 Machinery formaking orfinishing cellulosic pulp ,paper orpaperboard :IIIl A.For making paper orpaperboard 12 5
B.Other 14 5-5
84.32 Book-binding machinery ,including book-sewing machines 11 4-5
84.33 Paper orpaperboard cutting machines ofallkinds ;other machinery for
making uppaper pulp ,paper orpaperboard 13 5
84.34 Machinery ,apparatus and accessories fortype-founding ortype-setting ;
machinery ,other than themachine-tools ofheading No84.45 ,84.46 or
84.47 ,forpreparing orworking printing blocks ,plates orcylinders ;printing
type ,impressed flongs and matrices ,printing blocks ,plates and cylinders ;
blocks ,plates ,cylinders and lithographic stones ,prepared forprinting
purposes (forexample ,planed ,grained orpolished ):
A.Machinery ,apparatus andaccessories fortype-founding ortype-setting :
I.Forfounding andsetting (forexample ,linotypes ,monotypes ,inter­
types ) 6 2-5
II.Other 13 5-5
B.Blocks ,plates ,cylinders and other similar articles ,other than litho­
graphic stones 16 7
C.Other 14 5-5
84.35 Other printing machinery ;machines foruses ancillary toprinting :
A.Printing machinery :
I.Cylinder letterpress printing machines ,printing only oneside ofthe
sheet ateach pass : \ a)Single-revolution machines 12 6 \ b)Two-revolution machines 10 4
II.Rotary presses 11 4-5
III.Other 11 5-5
B.Machines foruses ancillary toprinting 13 6-5
84.36 Machines forextruding man-made textiles ;machines ofakind used for
processing natural orman-made textile fibres ;textile spinning andtwisting
machines ;textile doubling ,throwing and reeling (including weft -winding )
machines 12«
5
84.37 Weaving machines ,knitting machines and machines formaking gimped
yarn ,tulle ,lace,embroidery ,trimmings ,braid ornet;machines forpre­
paring yarns foruseonsuch machines ,including warping andwarp sizing
machines :
A.Weaving machines 11 4-5
B.Knitting machines 13 6

24.11.75 Official Journal oftheEuropean Communities NoL304/313
lilLRate ofDuty
Heading
numberDescription autonomous
»/oconventional
°/o
1 2 3 4
84.37
(continued )C.Machines formaking gimped yarn ,tulle ,lace,embroidery ,trimmings ,
braid ornet 10 4
D.Machines forpreparing yarns foruseontheabove machines ,including
warping andwarp sizing machines 13 5
84.38 Auxiliary machinery forusewith machines ofheading No 84.37 (for
example ,dobbies ,Jacquards ,automatic stop motions andshuttle changing
mechanisms );parts and accessories suitable forusesolely orprincipally
with themachines ofthepresent heading orwith machines falling within
heading No84.36 or84.37 (forexample ,spindles and spindle flyers ,card
clothing ,combs ,extruding nipples ,shuttles ,healds and heald-lifters and
hosiery needles ) 12 5
84.39 Machinery forthemanufacture orfinishing offeltinthepiece orinshapes ,
including felt-hat making machines andhat-making blocks 13 5
84.40 Machinery forwashing ,cleaning ,drying ,bleaching ,dyeing ,dressing ,
finishing orcoating textile yarns ,fabrics ormade-up textile articles
(including laundry anddry-cleaning machinery );fabric folding ,reeling or
cutting machines ;machines ofakind used inthemanufacture oflinoleum
orother floor coverings forapplying thepaste tothebase fabric orother
support ;machines ofatype used forprinting arepetitive design ,repetitive
words oroverall colour ontextiles ,leather ,wallpaper ,wrapping paper ,
linoleum orother materials ,and engraved oretched plates ,blocks or
rollers therefor : l A.Ironing machines andpresses ,electrically heated 16 6-5||B.Clothes-washing machines ,each ofadrylinen capacity notexceeding
6kg;domestic wringers :Il I.Electrically operated 19 7-5
II.Other 12 5IC.Other 13 5
84.41 Sewing machines ;furniture specially designed forsewing machines ;sewing
machine needles :
A.Sewing machines ;furniture specially designed forsewing machines :
I.Sewing machines (lock-stitch only ),with heads ofaweight not
exceeding 16kgwithout motor or17kgincluding themotor ;
sewing machine heads (lock-stitch only ),ofaweight notexceeding
16kgwithout motor or17kgincluding themotor :
a)Sewing machines having avalue (notincluding frames ,tables or
furniture )ofmore than 65UAeach 12 6\\ b)Other 12 —
II.Other sewing machines andother sewing machine heads 12 6
III.Parts ,including furniture specially designed forsewing machines .. 12 9
B.Sewing machine needles 14 7

NoL304/314 Official Journal oftheEuropean Communities 24.11.75
II\Rate ofDuty
HeadingnumberDescription autonomous conventional
•/»
1 2 3 4
84.42 Machinery (other than sewing machines )forpreparing ,tanning orwork­
inghides ,skins orleather (including boot andshoe machinery ) 13 5-5
84.43 Converters ,ladles ,ingot moulds and casting machines ,ofakind used in
metallurgy and inmetal foundries 13 5
84.44 Rolling mills androlls therefor :\A.Rolling mills specially designed fortherecycling ofirradiated nuclear
fuels (EURATOM ) 11 5-5\B.Other 13 7
84.45 Machine-tools forworking metal ormetal carbides ,notbeing machines
falling within heading No84.49 or84.50 :
A.Specially designed fortherecycling ofirradiated nuclear fuels (for
example ,sheathing ,unsheathing ,shaping ):Il I.Automatic machines ,numerically controlled (EURATOM ) 11 —
II.Other (EURATOM ) 11 5-5IB.Machine-tools operating byelectro-erosion orother electrical processes ;
ultrasonic machine-tools :
I.Automatic machines ,numerically controlled 8 6
II.Other 8 3
C.Other machine-tools :
I.Lathes : \l \ a)Automatic lathes ,numerically controlled 10 8
b)Other 10 7\\ II.Reaming machines : \\\\ a)Automatic machines ,numerically controlled 8 6
b)Other 8 3
III.Planing machines :\\ a)Automatic machines ,numerically controlled 8 8
b)Other 8 7IIV.Shaping machines ,sawing machines and cutting machines ,
broaching machines andslotting machines :Il a)Automatic machines ,numerically controlled 6 5
b)Other 6 2-5
V.Milling machines ;drilling andboring machines : \\
a)Automatic machines ,numerically controlled 12 10Ib)Other 12 8

24.11.75 Official Journal oftheEuropean Communities NoL304/315
Rate ofDuty
Heading
numberDescription autonomous
%conventional
%
1 2 3 4
84.45
(continued )C.VI.Sharpening ,trimming ,trueing ,grinding ,polishing ,lapping ,dressing
orsurfacing machines andsimilar machines operating bymeans of
grinding wheels ,abrasives orpolishing products :
a)Fitted with amicrometric adjusting system within themeaning
ofAdditional Note 2tothisChapter :
1.Automatic machines ,numerically controlled 10 8
2.Other 10 7
b)Other :
1.Automatic machines ,numerically controlled 4 3\\2.Other 4 2-5
VII.Jigboring machines : llII a)Automatic machines ,numerically controlled 6 5
b)Other 6 2-5li VIII .Gear-cutting machines :
a)Forcutting cylindrical gears :II 1.Automatic machines ,numerically controlled 10 8
2.Other 10 7 \ b)Forcutting other gears : \\
1.Automatic machines ,numerically controlled 6 5
2.Other 6 4-5
IX.Presses ,other than those falling within subheadings 84.45 CXand
CXI:Il a)Automatic presses ,numerically controlled 12 10
b)Other 12 8
X.Bending ,forming ,folding ,flattening ,shearing ,punching andnotching
machines :II a)Automatic machines ,numerically controlled 8 6
b)Other 8 3
XI.Forging machines andstamping machines :II a)Automatic machines ,numerically controlled 6 6li b)Other ............... .......... .....6 3\\XII .Other 9 7
84.46 Machine-tools forworking stone ,ceramics ,concrete ,asbestos-cement and
like mineral materials orforworking glass inthe cold ,other than
machines falling within heading No84.49 13 5
84.47 Machine-tools forworking wood ,cork ,bone ebonite (vulcanite ),hard
artificial plastic materials orother hard carving materials ,other than
machines falling within heading No84.49 11 9
84.48 Accessories andparts suitable forusesolely orprincipally with thema­
chines falling within headings Nos 84.45 to84.47 ,including work andtool
holders ,self-opening dieheads ,dividing heads and other appliances for
machine-tools ;tool holders forany type oftool ormachine-tool for
working inthehand 8 3-5

NoL304/316 Official Journal oftheEuropean Communities 24.11.75
\\Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
Vo
1 2 3 4
84.49 Tools forworking inthehand ,pneumatic orwith self-contained non­
electric motor 13 6-5
84.50 Gas-operated welding ,brazing ,cutting and surface tempering appliances 12 5
84.51 Typewriters ,other than typewriters incorporating calculating mechanisms ;
cheque-writing machines :
A.Typewriters 16 6-5
B.Cheque-writing machines 13 5
84.52 Calculating machines ;accounting machines ,cash registers ,postage-franking
machines ,ticket-issuing machines and similar machines ,incorporating a
calculating device :
A.Electronic calculating machines 14 14
B.Other 12 5-5
84.53 Automatic data processing machines andunits thereof ;magnetic oroptical
readers ,machines fortranscribing data onto data media incoded form
andmachines forprocessing such data ,notelsewhere specified orincluded 11 7
84.54 Other office machines (forexample ,hectograph orstencil duplicating
machines ,addressing machines ,coin-sorting machines ,coin-counting and
wrapping machines ,pencil-sharpening machines ,perforating and stapling
machines ):
A.Addressing machines andaddress plate embossing machines 16 6-5
B.Other15 6
84.55 Parts and accessories (other than covers ,carrying cases and the like )
suitable forusesolely orprincipally with machines ofakind falling within
heading No84.51 ,84.52 ,84.53 or84.54 :
A.Address plates 18 7
B.Parts and accessories forelectronic calculating machines falling within
subheading 84.52A 14 10-5
C.Other 12 6
84.56 Machinery forsorting ,screening ,separating ,washing ,crushing ,grinding or
mixing earth ,stone ,ores orother mineral substances ,insolid (including
powder and paste )form ;machinery foragglomerating ,moulding or
shaping solid mineral fuels ,ceramic paste ,unhardened cements ,plastering
materials orother mineral products inpowder orpaste form ;machines
forforming foundry moulds ofsand 13 5

24.11.75 Official Journal oftheEuropean Communities NoL304/317
Rate ofDuty
Heading
numberDescription autonomous
%>conventional
°/o
1 2 3 4
84.57 Glass-working machines (other than machines forworking glass inthe
cold);machines forassembling electric filament and discharge lamps and
electronic and similar tubes and valves :
A.Glass-working machines (other than machines forworking glass inthe
cold ) 11 4-5
B.Machines forassembling electric filament and discharge lamps and
electronic and similar tubes and valves 12 5
84.58 Automatic vending machines (forexample ,stamp ,cigarette ,chocolate and
food machines ),notbeing games ofskill orchance 13 5
84.59 Machines and mechanical appliances ,having individual functions ,not
falling within anyother heading ofthisChapter :
A.Forthemanufacture oftheproducts mentioned insubheading 28.51 A
(EURATOM ) 11 5-5
B.Nuclear reactors (EURATOM ) 10—
C.Specially designed forthe recycling ofirradiated nuclear fuels (for
example ,sintering ofradio-active metal oxides ,sheathing )(EURATOM )11 5-5
D.Rope orcable making machinery ,including electric wire and cable
making machines :\\ I.Stranding ,twisting ,cabling andsimilar machines and appliances ..12 5
II.Other machines and appliances (forexample ,reinforcing ,taping ,
insulating and thelike forthepreparation ,coating ,finishing 'of
ropes and cables ) 14 7
E.Other 15 6
84.60 Moulding boxes formetal foundry ;moulds ofatype used formetal (other
than ingot moulds ),formetal carbides ,forglass ,formineral materials (for
example ,ceramic pastes ,concrete orcement )orforrubber orartificial
plastic materials13 5
84.61 Taps ,cocks ,valves and similar appliances ,forpipes ,boiler shells ,tanks ,
vats and thelike,including pressure reducing valves and thermostatically
controlled valves :li A.Pressure reducing valves15 6
B.Other 16 6-5
1

NoL304/318 Official Journal oftheEuropean Communities 24.11.75IRate ofDuty
Heading
numberDescription autonomous
•/.conventional
°/o
1 2 3 4
84.62 Ball,roller orneedle roller bearings 18 9
84.63 Transmission shafts ,cranks ,bearing housings ,plain shaft bearings ,gears
and gearing (including friction gears and gear-boxes and other variable
speed gears ),flywheels ,pulleys and pulley blocks ,clutches and shaft
couplings 16 7
84.64 Gaskets andsimilar joints ofmetal sheeting combined with other material
(forexample ,asbestos ,feltand paperboard )oroflaminated metal foil;
setsorassortments ofgaskets andsimilar joints ,dissimilar incomposition ,
forengines ,pipes ,tubes and thelike,putupinpouches ,envelopes or
similar packings 14 5-5
84.65 Machinery parts ,not containing electrical connectors ,insulators ,coils ,
contacts orother electrical features and not falling within any other
heading inthisChapter :
A.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections
orwire ,ofsolid section ,thegreatest diameter ofwhich does not
exceed 25mm 15 4-5 \B.Other 15 6

24.11.75 Official Journal oftheEuropean Communities NoL304/319
CHAPTER 85
ELECTRICAL MACHINERY AND EQUIPMENT ;PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Electrically warmed blankets ,bedpads ,foot-muffs andthelike ;electrically warmed clothing ,footwear and
earpads andother electrically warmed articles worn onorabout theperson ;
(b)Articles ofglass ofheading No70.11 ;or
(c)Electrically heated furniture ofChapter 94.
2.Heading No85.01 istobetaken nottoapply togoods described inheading No85.08 ,85.09 or85.21 ,other than
metal tank mercury arcrectifiers which remain classified inheading No85.01 .
3.Heading No85.06 istobetaken toapply only tothefollowing electro-mechanical machines oftypes commonly
used fordomestic purposes :
(a)Vacuum cleaners ,floor polishers ,food grinders andmixers ,fruit juice extractors andfans,ofanyweight ;
(b)Other machines provided theweight ofsuch other machines does notexceed 20kg.
Theheading does not,however ,apply todish washing machines (heading No84.19 ),centrifugal andother clothes
washing machines (heading No84.18 or84.40 ),roller andother ironing machines (heading No84.16 or84.40 ),
sewing machines (heading No84.41 )ortoelectro-thermic appliances (heading No85.12 ).
4.Forthepurposes ofheading No85.19 ,"printed circuits "aretobetaken tobecircuits obtained byforming on
aninsulating base ,byanyprinting process (forexample ,embossing ,plating-up ,etching )orbythe"filmcircuit "
technique ,conductor elements ,contacts orother printed components (forexample ,inductances ,resistors ,
capacitors )alone orinterconnected according toapre-established pattern ,other than elements which canpro­
duce ,rectify ,modulate oramplify anelectrical signal (forexample ,semi-conductor elements ).
Theterm "printed circuits "does notcover circuits combined with elements other than those obtained during the
printing process .Printed circuits may ,however ,befitted with non-printed connecting elements .
Thin -orthick-film circuits comprising passive andactive elements obtained during thesame technological process
aretobeclassified inheading No85.21 .
5.Forthepurposes ofheading No85.21 :
(A)"Diodes ,[transistors andsimilar semi-conductor devices "aretobetaken tobethose devices theoperation
ofwhich depends onvariations inresistivity ontheapplication ofanelectric field ;
(B)"Electronic microcircuits "aretobetaken tobe:
(a)Microassemblies ofthe"fagot "module ,moulded module ,micromodule and similar types ,consisting
ofdiscrete ,active orboth active andpassive miniaturised components which arecombined and inter­
connected ;
(b)Monolithic integrated circuits inwhich thecircuit elements (diodes ,transistors ,resistors ,capacitors ,
interconnections ,etc.)arecreated inthemass (essentially )andonthesurface ofasemi-conductor material
(doped silicon ,forexample )andareinseparably associated ;

NoL304/320 Official Journal oftheEuropean Communities 24.11.75
(c)Hybrid integrated circuits inwhich passive andactive elements ,some obtained bythin -orthick-film
technology (resistors ,capacitors ,interconnections ,etc.),others bysemi-conductor technology (diodes ,
transistors ,monolithic integrated circuits ,etc.),arecombined ,toallintents andpurposes indivisibly ,on
asingle insulating substrate (glass ,ceramic ,etc.).These circuits may also include miniaturised discrete
components .
Fortheclassification ofthearticles defined inthisNote ,heading No85.21 shall take precedence over anyother
heading intheTariff which might cover them byreference to,inparticular ,their function .
Rate ofDuty
Heading
numberDescription autonomous
%>conventional
•/.
1 2 3 4
85.01 Electrical goods ofthefollowing descriptions :generators ,motors ,con­
verters (rotary orstatic ),transformers ,rectifiers and rectifying apparatus ,
inductors :
A.Generators ,motors (whether ornot equipped with speed reducing ,
changing orstep-up gear )androtary converters :
I.Synchronous motors ofanoutput ofnotmore than 18watts 14 8-5
II.Other 12 5
B.Transformers ,static converters ,rectifiers and rectifying apparatus ;
inductors 16 6-5
C.Parts 15 6
85.02 Electro-magnets ;permanent magnets and articles ofspecial materials for
permanent magnets ,being blanks ofsuch magnets ;electro-magnetic and
permanent magnet chucks ,clamps ,vices andsimilar work holders ;electro­
magnetic clutches and couplings ;electro-magnetic brakes ;electro-magnetic
lifting heads 15 6
85.03 Primary cells andprimary batteries 20 20
85.04 Electric accumulators :
A.Lead-acid accumulators 20 10
B.Other accumulators 17 7-5
C.Parts : ||
I.Wooden separators 10 4
II.Other 17 8-5

24.11.75 Official Journal oftheEuropean Communities NoL304/321
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
%>
1 2 3 4
85.05 Tools forworking inthehand ,with self-contained electric motor 14 7
85.06 Electro-mechanical domestic appliances ,with self-contained electric motor 19 7-5
85.07 Shavers andhair clippers ,with self-contained electric motor :
A.Shavers 13 6-5
B.Hair clippers 14 5-5
85.08 Electrical starting and ignition equipment forinternal combustion engines
(including ignition magnetos ,magneto-dynamos ,ignition coils ,starter
motors ,sparking plugs and glow plugs );generators (dynamos and alter­
nators )andcut-outs foruseinconjunction with such engines :-
A.Starter motors ,generators andcut-outs 14 8-5
B.Ignition magnetos ,including magneto-dynamos andmagnetic flywheels 18 7
C.Glow plugs 21 10-5
D.Other 20 9
85.09 Electrical lighting and signalling equipment and electrical windscreen
wipers ,defrosters anddemisters ,forcycles ormotor vehicles :li A.Lighting equipment ,other than equipment ofheading No85.08 17 7
B.Sound signalling equipment14 8-5
C.Other 15 9
85.10 Portable electric battery andmagneto lamps ,other than lamps falling within
heading No85.09 :
A.Miners 'safety lamps15 7-5
B.Other 18 13

NoL304/322 Official Journal oftheEuropean Communities 24.11.75'
Rate ofDuty
Heading
numberDescription autonomous
•/oconventional
°/o
1 2 3 4
85.11 Industrial andlaboratory electric furnaces ,ovens andinduction anddielec­
tricheating equipment ;electric welding ,brazing and soldering machines
andapparatus andsimilar electric machines andapparatus forcutting :
A.Furnaces ,ovens ,induction anddielectric heating equipment :
I.Specially designed fortheseparation ofirradiated nuclear fuels ,for
thetreatment ofradio-active waste orfortherecycling ofirradiated
nuclear fuels (EURATOM ) 11 5-5liII.Other 14 5-5
B.Electric welding ,brazing and soldering machines and apparatus and
similar electric machines andapparatus forcutting ,foranymaterial .. 15 7-5
85.12 Electric instantaneous orstorage water heaters and immersion heaters ;
electric soilheating apparatus andelectric space heating apparatus ;electric
hair dressing appliances (forexample ,hair dryers ,hair curlers ,curling
tong heaters )and electric smoothing irons ;electro-thermic domestic
appliances ;electric heating resistors ,other than those ofcarbon :
A.Electric instantaneous orstorage water heaters and immersion heaters 20 8\\B.Electric soilheating apparatus andelectric space heating apparatus .... 21 8-5
C.Electric hair dressing appliances (forexample ,hair dryers ,hair curlers ,
curling tong heaters ) 19 9-5li D.Electric smoothing irons 20 11-5
E.Electro-thermic domestic appliances 19 7-5
F.Electric heating resistors 18 7
85.13 Electrical linetelephonic andtelegraphic apparatus (including such appar­
atus forcarrier-current linesystems ):
A.Apparatus forcarrier-current linesystems 16 6-5
B.Other 15 7-5
85.14 Microphones and stands therefor ;loudspeakers ;audio-frequency electric
amplifiers 18 7

24.11.75 Official Journal oftheEuropean Communities NoL304/323\Rate ofDuty
Heading
numberDescription autonomous
o/oconventional
%
1 2 3 4
85.15 Radiotelegraphic andradiotelephonic transmission andreception apparatus ;
radio-broadcasting and television transmission and reception apparatus
(including receivers incorporating sound recorders orreproducers )and
television cameras ;radio navigational aidapparatus ,radar apparatus and
radio remote control apparatus :
A.Radiotelegraphic and radiotelephonic transmission and reception
apparatus ;radio-broadcasting andtelevision transmission and reception
apparatus (including receivers incorporating sound recorders orrepro­
ducers )and television cameras :1
Il I.Transmitters 18 7
II.Transmitter-receivers 20 11
III.Receivers ,whether ornot combined with asound recorder or
reproducer 22 14liIV.Television cameras 17 7\l B.Other apparatus 16 10
C.Parts ofthegoods ofsubheadings Aand Babove :|| I.Cabinets and cases :
a)Ofwood 16 6-5
b)Ofother materials 20 8
II.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections
orwire ,ofsolid section ,thegreatest diameter ofwhich does not
exceed 25mm 22 9
III.Other 22 13
85.16 Electric traffic control equipment forrailways ,roads orinland waterways
and equipment used forsimilar purposes inport installations orupon
airfields 15 6
85.17 Electric sound orvisual signalling apparatus (such asbells ,sirens ,indicator
panels ,burglar and firealarms ),other than those ofheading No85.09 or
85.16 15 6
85.18 Electrical capacitors ,fixed orvariable 17 7
85.19 Electrical apparatus formaking and breaking electrical circuits ,forthe
protection ofelectrical circuits ,orformaking connections toorinelectrical
circuits (forexample ,switches ,relays ,fuses ,lightning arresters ,surge
suppressors ,plugs ,lampholders and junction boxes );resistors ,fixed or
variable (including potentiometers ),other than heating resistors ;printed
circuits ;switchboards (other than telephone switchboards )and control
panels :
A.Electrical apparatus formaking and breaking electrical circuits ,forthe
protection ofelectrical circuits orformaking connections toorin
electrical circuits 16 6-5

NoL304/324 Official Journal oftheEuropean Communities 24.11.75
\\LRate ofDuty
Heading
numberDescription autonomous
»/.
Iconventional
%>
1 2 3 4
85.19
(continued )B.Resistors ,fixed orvariable (including potentiometers ),other than
heating resistors 16 8ilC.Printed circuits 15 10
D.Switchboards andcontrol panels 14 5-5
85.20 Electric filament lamps and electric discharge lamps (including infra-red
and ultra-violet lamps );arc-lamps ;electrically ignited photographic
flashbulbs :
A.Filament lamps forlighting 15 6
B.Other 18 7
C.Parts 15 7-5
85.21 Thermionic ,cold cathode andphoto-cathode valves and tubes (including
vapour orgasfilled valves andtubes ,cathode-ray tubes ,television camera
tubes andmercury arcrectifying valves andtubes );photocells ;mounted
piezo-electric crystals ;diodes ,transistors andsimilar semi-conductor devices ;
electronic microcircuits :
A.Valves and tubes :
I.Rectifying valves and tubes 20 8
II.Television camera tubes ;image converter orintensifier tubes ;
photomultipliers 17 7
III.Cathode-ray tubes fortelevision sets 19 15|| IV.Phototubes (photoemissive cells ) 16 6-5
V.Other ......... ....... ........19 7-5
B.Photocells ,including photo-transistors 16 6-5I C.Mounted piezo-electric crystals 20 8 \ D.Diodes ,transistors and similar semi-conductor devices ;electronic Il \microcircuits : \lII
I.Wafers notyetcutinto chips21 9
II.Other 21 17
E.Parts 15 9
85.22Electrical appliances andapparatus ,having individual functions ,notfalling
within anyother heading ofthisChapter : I
A.Forthemanufacture oftheproducts mentioned insubheading 28.51 A
(EURATOM )11 5-5
B.Specially designed fortheseparation ofirradiated nuclear fuels ,forthe
treatment ofradio-active waste orforthe recycling ofirradiated
nuclear fuels (EURATOM )11 5-5
COther 13 8
..

24.11.75 Official Journal oftheEuropean Communities NoL304/325\Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
°/o
1 2 3 4
85.23 Insulated (including enamelled oranodised )electric wire ,cable ,bars ,strip
and the like (including co-axial cable ),whether ornot fitted with
connectors " 17 11
85.24 Carbon brushes ,arc-lamp carbons ,battery carbons ,carbon electrodes and
other carbon articles ofakind used forelectrical purposes :
A.Electrodes forelectrolysis installations 9 9Il B.Heating resistors ,other than those falling within heading No85.12 .... 14 5-5
C.Other 12 8
85.25 Insulators ofanymaterial : \
A.Ofceramic materials 19 10
with amin.
of15UA
per100kg
gross ,the
duty notto
exceed
19% (a)
B.Ofartificial plastic materials orofglass fibre 19 15
C.Ofother materials 19 10
85.26 Insulating fittings forelectrical machines ,appliances orequipment ,being
fittings wholly ofinsulating material apart from anyminor components of
metal incorporated during moulding solely forpurposes ofassembly ,but
notincluding insulators falling within heading No85.25 :
A.Ofceramic materials orofglass 17 12||B.Ofhardened rubber orofbituminous materials 14 7li C.Ofartificial plastic materials 19 14
D.Ofother materials 16 10
85.27 Electrical conduit tubing and joints therefor ,ofbase metal lined with
insulating material 14 7
85.28 Electrical parts ofmachinery andapparatus ,notbeing goods falling within
anyofthepreceding headings ofthisChapter 14 5-5
(a)The 19% advalorem ceiling shall only apply toinsulators ofavalue ofmore than 60UAper 100 kg.

\
NoL304/326 Official Journal oftheEuropean Communities 24.11.75
SECTION XVII
VEHICLES ,AIRCRAFT ,AND PARTS THEREOF ;
VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT
Notes
1.This Section does notcover articles falling within heading No.97.01 ,97.03 or97.08 ,orbobsleighs ,toboggans
andthelike falling within heading No97.06 .
2.Throughout thisSection theexpressions "parts "and"parts andaccessories "aretobetaken nottoapply to
thefollowing articles ,whether ornotthey areidentifiable asforthegoods ofthisSection :
(a)Joints ,washers andthelike (classified according totheir constituent material orinheading No84.64 );
(b)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods
ofartificial plastic materials (which aregenerally classified inheading No39.07 );
(c)Articles falling within Chapter 82 (tools );
(d)Articles falling within heading No83.11 ;
(e)Machines and mechanical appliances and other articles falling within headings Nos 84.01 to84.59 ,
84.61 or84.62 andparts ofengines andmotors falling within heading No84.63 ;
(f)Electrical machinery andequipment (Chapter 85);
(g)Articles falling within Chapter 90;
(h)Clocks (Chapter 91);
(ij)Arms (Chapter 93);
(k)Brushes ofakind used asparts ofvehicles (heading No96.02 ).
3.References inChapters 86to88toparts oraccessories aretobetaken nottoapply toparts oraccessories
which arenotsuitable forusesolely orprincipally with thearticles ofthose Chapters .Apart oraccessory
which answers toadescription intwo ormore oftheheadings ofthose Chapters istobeclassified under
that heading which corresponds totheprincipal useofthatpart oraccessory .
4.Flying machines specially constructed sothat they canalso beused asroad vehicles areclassified asflying
machines .Amphibious motor vehicles areclassified asmotor vehicles .
5.Air-cushion vehicles aretobeclassified within this Section with thevehicles towhich they aremost akin as
follows :
(a)InChapter 86ifdesigned totravel onaguide-track (hovertrains );
(b)InChapter 87ifdesigned totravel over land orover both land andwater ;
(c)InChapter 89ifdesigned totravel over water ,whether ornotable toland onbeaches orlanding-stages
oralso able totravel over ice.
Parts and accessories ofair-cushion vehicles aretobeclassified inthesame way asthose ofvehicles falling
within theheading inwhich theair-cushion vehicles areclassified under theabove provisions .

24.11.75 Official Journal oftheEuropean Communities NoL304/327
Hovertrain track fixtures andfittings arctobeclassified asrailway track fixtures andfittings ,andtraffic control
equipment forhovertrain transport systems astraffic control equipment forrailways .
Additional Notes :
1.Subject totheprovisions ofAdditional Note 3toChapter 89,tools andarticles necessary forthemaintenance or
repair ofvehicles ,aircraft orvessels aretobeclassified with those vehicles ,aircraft orvessels ifimported with
them .Other accessories imported with vehicles ,aircraft orvessels arealsotobeclassified therewith ifthey form
part ofthenormal equipment ofthevehicles ,aircraft orvessels andarenormally sold with them .
2.Theprovisions ofGeneral Rule A2 (a)arealso applicable ,attherequest ofthedeclarant and subject to
conditions stipulated bythecompetent authorities ,togoods falling within heading Nos 86.10 ,88.05 ,89.03
and 89.05 imported insplit consignments .

NoL304/328 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 86
RAILWAY AND TRAMWAY LOCOMOTIVES ,ROLLING-STOCK AND PARTS THEREOF ;RAILWAY
AND TRAMWAY TRACK FIXTURES AND FITTINGS ;
TRAFFIC SIGNALLING EQUIPMENT OFALL KINDS (NOT ELECTRICALLY POWERED )
Notes
1.This Chapter does notcover :
(a)Railway ortramway sleepers ofwood orofconcrete ,orconcrete guide-track sections forhovertrains
(heading No44.07 or68.11 );
(b)Railway ortramway track construction material ofiron orsteel falling within heading No73.16 ;or
(c)Electrically powered signalling apparatus falling within heading No85.16 .
2.Heading No86.09 istotaken toapply ,inter alia,to: '
(a)Axles ,wheels ,metal tyres ,hoops andhubs andother parts ofwheels ;
(b)Frames ,underframes and bogies ;
(c)Axle boxes ;brake gear ;
(d)Buffers forrolling-stock ;coupling gear andcorridor connections ;
(e)Coachwork .
3.Subject totheprovisions ofNote 1above ,heading No86.10 istobetaken toapply ,inter alia,to:
(a)Assembled track ,turntables ,platform buffers ,loading gauges ;
(b)Semaphores ,mechanical signal discs ,level crossing control gear ,signal andpoint controls ,whether ornot
they arefitted forelectric lighting .
Rate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/•
1 2 3 4
86.01 Steam rail locomotives and tenders 13 6-5
86.02 Electric raillocomotives ,battery operated orpowered from anexternal
source ofelectricity 14 7
86.03 Other rail locomotives 13 5
86.04 Mechanically propelled railway andtramway coaches ,vans andtrucks ,and
mechanically propelled track inspection trolleys :
A.Electric railway andtramway coaches ,vans andtrucks (powered from
anexternal source ofelectricity ) 14 7
B.Other 13 6-5
86.05 Railway and tramway passenger coaches and luggage vans ;hospital
coaches ,prison coaches ,testing coaches ,travelling post office coaches and
other special purpose railway coaches 13 5
86.06 Railway andtramway rolling-stock ,thefollowing :workshops ,cranes and
other service vehicles 13 5

24.11.75 Official Journal oftheEuropean Communities NoL304/329lRate ofDuty
Heading
numberDescription autonomous
»/oconventional
°/o
1 2 3 4
86.07 Railway andtramway goods vans ,goods wagons andtrucks :
A.Specially designed forthetransport ofhighly radio-active material
(EURATOM ) 10 5
B.Other 14 5-5
86.08 Containers specially designed and equipped forcarriage byoneormore
modes oftransport :
A.Containers with ananti-radiation lead covering ,forthetransport of
radio-active materials (EURATOM ) 10 5||B.Other 15 6
86.09 Parts ofrailway andtramway locomotives androlling-stock :Il A.Bogies ,bissel-bogies andthelike,andparts thereof 13 5|| B.Brakes and parts thereof 11 4-5
C.Axles ,assembled ornot;wheels andparts thereof * 15 6II D.Axle-boxes and parts thereof 15 7-5
E.Other 14 5-5
86.10 Railway and tramway track fixtures and fittings ;mechanical equipment ,
notelectrically powered ,forsignalling toorcontrolling road ,railorother
vehicles ,ships oraircraft ;parts oftheforegoing fixtures ,fittings or
equipment 13 6

NoL304/330 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 87
VEHICLES ,OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK ,AND PARTS THEREOF
Notes
1.Forthepurposes ofthisChapter ,tractors aredeemed tobevehicles constructed essentially forhauling or
pushing another vehicle ,appliance orload ,whether ornotthey contain subsidiary provision forthetrans­
port ,inconnection with themain useofthetractor ,oftools ,seeds ,fertilisers orother goods .
2.Motor chassis fitted with cabs aretobetreated asfalling within heading No87.02 andnotwithin heading
No 87.04 .
3.Headings Nos 87.10 and 87.14 aretobetaken nottoapply tochildren 'scycles which arenotfitted with ball
bearings nor tochildren 'scycles which ,though fitted with ballbearings ,arenotconstructed inthenormal
form ofadults 'cycles .Such children 'scycles aretobetreated asfalling within heading No97.01 .
Additional Note
The headings ofthis Chapter aretobetaken nottoapply torailway ortramway rolling-stock designed
solely forrunning onrails .II\Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
«/o
1 2 3 4
87.01 Tractors (other than those falling within heading No87.07 ),whether or
notfitted with power take-offs ,winches orpulleys :
A.Agricultural walking tractors ,with either aspark ignition oracom­
pression ignition engine ,ofacylinder capacity of:Il I.1000 ccorless 12 6II II.More than 1000 cc 18 9lllB.Agricultural tractors (excluding walking tractors )andforestry tractors ,
wheeled (a) 20 18Il C.Other : \II I.Wheeled ,forsemi-trailers 20 20II II.Other 20 14
87.02 Motor vehicles forthetransport ofpersons ,goods ormaterials (including
sports motor vehicles ,other than those ofheading No87.09 ):
A.For the transport ofpersons ,including vehicles designed forthe
transport ofboth passengers andgoods :|| I.With either aspark ignition oracompression ignition engine :\\\Ia)Motor coaches and buses with either aspark ignition engine of
acylinder capacity of2800ccormore oracompression ignition
engine ofacylinder capacity of2500 ccormore 29 22II b)Other 29 11\\ II.With other engines 25 12-5 || B.Forthetransport ofgoods ormaterials : ||II
I.Motor lorries specially designed forthetransport ofhighly radio­
active materials (EUR ATOM ) 10 8II II.Other : llIIII a)With either aspark ignition oracompression ignition engine :IIII
1.Motor lorries with either aspark ignition engine ofa
cylinder capacity of2800 ccormore oracompression
ignition engine ofacylinder capacity of2500ccormore : \ aa)Dumpers ofacylinder capacity : Illl \ 11.Of less than 10000 cc 28 17 \ 22.Of10000 ccormore 28 20 \ bb)Other 28 22 I 2.Other 28 11 \ b)With other engines 25 10
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/331
LRate ofDuty
Heading
numberDescription autonomous
°/oconventional
»/o
1 2 3 4
87.03 Special purpose motor lorries and vans (such asbreakdown lorries ,fire­
engines ,fire-escapes ,road sweeper lorries ,snow-ploughs ,spraying lorries ,
crane lorries ,searchlight lorries ,mobile workshops andmobile radiological
units ),butnotincluding themotor vehicles ofheading No87.02 25 10
87.04 Chassis fitted with engines ,forthemotor vehicles falling within heading
No87.01 ,87.02 or87.03 : I
A.Chassis fortractors falling within subheading 87.01B orC;chassis for
motor vehicles falling within heading No 87.02 ,fitted with either a
spark ignition engine ofacylinder capacity of2800 ccormore ora
compression ignition engine ofacylinder capacity of2500 ccormore29 22||B.Other 29 11
87.05 Bodies (including cabs),forthemotor vehicles falling within heading
No87.01 ,87.02 or87.03 :
A.Fortheindustrial assembly of:
Agricultural walking tractors falling within subheading 87.01A ,
Motor vehicles forthetransport ofpersons ,including vehicles designed
forthetransport ofboth passengers andgoods ,with aseating capacity
oflessthan 15,
Motor vehicles forthetransport ofgoods ormaterials ,with either a
spark ignition engine ofacylinder capacity ofless than 2800 ccor
acompression ignition engine ofacylinder capacity ofless than
2500 cc,II Special purpose motor lorries andvans ofheading No87.03 (a) 24 12
B.Other 24 20
87.06 Parts andaccessories ofthemotor vehicles falling within heading No87.01 ,
87.02 or87.03 :
A.Fortheindustrial assembly of:
Agricultural walking tractors falling within subheading 87.01A ,
Motor vehicles forthetransport ofpersons ,including vehicles designed
forthetransport ofboth passengers andgoods ,with aseating capacity
oflessthan 15,
Motor vehicles forthetransport ofgoods ormaterials ,with either
aspark ignition engine ofacylinder capacity oflessthan 2800 ccor
acompression ignition engine ofacylinder capacity ofless than
2500 cc, l Special purpose motor lorries andvans ofheading No87.03 (a)19 7
B.Other : II
I.Wheel centres instarform ,cast inonepiece ,ofiron orsteel 19 7
II.Other 19 12
87.07 Works trucks ,mechanically propelled ,ofthe types used infactories ,
warehouses ,dock areas orairports forshort distance transport orhandling
ofgoods (forexample ,platform trucks ,fork-lift trucks and straddle
carriers );tractors ofthetype used onrailway station platforms ;parts of
theforegoing vehicles :IA.Trucks specially designed forthe transport ofhighly radio-active
materials (EURATOM ) 10 5
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

NoL304/332 Official Journal oftheEuropean Communities 24.11.75
IIRate ofDuty
Heading
numberDescription autonomous
»/oconventional
°/o
1 2 3 4
87.07 B.Straddle carriers 20 7-5
(continued )C.Other trucks ;tractors : IlII I.Fitted with self-actuated lifting equipment 16 7IlII.Other 22 9-5ID.Parts 20 8
87.08 Tanks and other armoured fighting vehicles ,motorised ,whether ornot
fitted with weapons ,andparts ofsuch vehicles :II A.Tanks and parts thereof 5 4-5IB.Other armoured fighting vehicles andparts thereof 10 5
87.09 Motor-cycles ,auto-cycles and cycles fitted with anauxiliary motor ,with
orwithout side-cars ;side-cars ofallkinds 26 10-5
87.10 Cycles (including delivery tricycles ),notmotorised 21 17
87.11 Invalid carriages ,fitted with means ofmechanical propulsion (motorised
ornot ) 17 8-5
87.12 Parts and accessories ofarticles falling within heading No 87.09 ,87.10
or87.11 :
A.Ofmotor-cycles24 9-5IB.Other20 8
87.13 Baby carriages and invalid carriages (other than motorised orotherwise
mechanically propelled )andparts thereof 18 7
87.14 Other vehicles (including trailers ),notmechanically propelled ,and parts
thereof : \
A.Animal-drawn vehicles 14 7Il B.Trailers and semi-trailers : III.Specially designed forthetransport ofhighly radio-active materials
(EURATOM ) 10 8IlII.Other 20 8
C.Other vehicles : I
I.Specially designed forthetransport ofhighly radio-active materials
(EURATOM ) 10 5IIII.Other 14 5-5
D.Parts 15 6

24.11.75 Official Journal oftheEuropean Communities NoL304/333
CHAPTER 88
AIRCRAFT AND PARTS THEREOF ;PARACHUTES ;CATAPULTS AND
SIMILAR AIRCRAFT LAUNCHING GEAR ;GROUND FLYING TRAINERS
Additional Note
Forthepurpose ofsubheading 88.02 B,theexpression "unladen weight "shall mean theweight ofthemachine in
normal flying order ,excluding theweight ofthecrew and offuelandequipment except permanently-fitted items
ofequipment .
IlIRate ofDuty
Heading
numberDescription autonomous
°/«conventional
°/o
1 2 3 4
88.01 Balloons and airships 18 9
88.02 Flying machines ,gliders andkites ;rotochutes :
A.Not mechanically propelled
B.Mechanically propelled :
I.Helicopters ofanunladen weight :
a)Not exceeding 2000kg
b)Exceeding 2000 kg
II.Other ,ofanunladen weight :
a)Not exceeding 2000 kg
b)Exceeding 2000kgbutnotexceeding 15000kg
c)Exceeding 15000 kg18
15
12
15
14
127
15
5
12
5-5
5
88.03 Parts ofgoods falling inheading No88.01 or88.02 :
A.Ofballoons orairships
B.Other17
12(a)8-5
5
88.04 Parachutes andparts thereof andaccessories thereto 15 9
88.05 Catapults andsimilar aircraft launching gear ;ground flying trainers ;parts
ofanyoftheforegoing articles :
A.Catapults and similar aircraft launching gear ;parts thereof
B.Ground flying trainers ;parts thereof17
138-5
5
(a)Duty temporarily suspended inrespect ofarticles intended tobefitted inaircraft imported duty free orbuilt within theCommunity .This suspension
issubject tocompliance with formalities and conditions tobedetermined bythecompetent national authorities .

NoL304/334 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 89
SHIPS ,BOATS AND FLOATING STRUCTURES
Note
Ahull,unfinished orincomplete vessel ,assembled ,unassembled ordisassembled ,oracomplete vessel unassembled
ordisassembled ,istobeclassified within heading No89.01 ifitdoes nothave theessential character ofavessel
ofaparticular kind .
Additional Notes
1.Subheadings 89.01 BIand89.02 BIaretobetaken toapply only tovessels ,designed assea-going ,having a
hull ofanoverall length (excluding anyprojecting parts )ofnotlessthan 12m.However ,fishing boats and
lifeboats ,designed assea-going ,shall beconsidered assea-going vessels regardless oftheir length .
2.Subheading 89.03 Aistobetaken toapply only tovessels andfloating docks ,designed assea-going .
3.Forthepurposes ofheading No89.04 ,theexpression "Ships ,boats andother vessels forbreaking up"includes
thefollowing articles when imported invessels forbreaking up,oncondition that they have formed part of
thenormal equipment ofsuch vessels :
—spare parts (such aspropellers ),whether ornotinanew condition ,provided that they aresuitable foruse
solely onthevessels inwhich they areimported ;
—movable articles (furniture ,kitchen equipment ,tableware ,etc.)showing clear evidence ofuse.\Rate ofDuty
Heading
numberDescription autonomous
»/oconventional
°/o
1 2 3 4
89.01 Ships ,boats andother vessels notfalling within anyofthefollowing head­
ings ofthisChapter :
A.Warships Free FreeII B.Other : \f I I.Sea-going vessels Free FreeII II.Other : I
a)Weighing 100kgorlesseach 13 5
b)Other 8 3
89.02 Vessels specially designed fortowing (tugs )orpushing other vessels :|| A.Tugs Free Free||B.Pusher craft : \||
I.Sea-going Free Free
II.Other 8 3
89.03 Light-vessels ,fire-floats ,dredgers ofallkinds ,floating cranes ,and other
vessels thenavigability ofwhich issubsidiary totheir main function ;
floating docks :|| A.Sea-going Free Free
B.Other8 4
89.04 Ships ,boats andother vessels forbreaking up (a) Free Free
89.05 Floating structures other than vessels (forexample ,coffer-dams ,landing
stages ,buoys and beacons ) 10 7
(a)Entry under thisheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/335
SECTION XVIII
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,
CHECKING ,PRECISION ,MEDICAL AND SURGICAL INSTRUMENTS
AND APPARATUS ;CLOCKS AND WATCHES ;MUSICAL INSTRUMENTS ;
SOUND RECORDERS AND REPRODUCERS ;TELEVISION IMAGE AND SOUND RECORDERS
AND REPRODUCERS ,MAGNETIC ;PARTS THEREOF
CHAPTER 90
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,CHECKING ,PRECISION ,
MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ;PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Articles ofakind used inmachines ,appliances ,instruments orapparatus ,ofunhardened vulcanised rub­
ber,falling within heading No40.14 ,ofleather orofcomposition leather ,falling within heading No42.04
oroftextile material (heading No59.17 );
(b)Refractory goods ofheading No69.03 ;laboratory ,chemical orindustrial wares ofheading No69.09 ;
(c)Glass mirrors ,notoptically worked ,falling within heading No70.09 ,andmirrors ofbase metal orof
precious metal ,notbeing optical elements ,falling within heading No83.12 orChapter 71;
(d)Goods falling within heading No70.07 ,70.11 ,70.14 ,70.15 ,70.17 or70.18 ;
(e)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV )orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(f)Pumps incorporating measuring devices ,ofheading No84.10 ;weight-operated counting and checking
machinery ,andseparately imported weights forbalances (heading No84.20 );lifting andhandling machin­
eryofheading No84.22 ;fittings foradjusting work ortools onmachine-tools ,ofheading No84.48 ,inclu­
ding fittings with optical devices forreading thescale (forexample ,"optical "dividing heads )butnotthose
which areinthemselves essentially optical instruments (forexample ,alignment telescopes );valves and
other appliances ofheading No 84.61 ;
(g)Searchlights andspotlights ,ofakind used onmotor vehicles ,ofheading No85.09 ,andradio navigational
aidorradar apparatus ofheading No85.15 ;
(h)Cinematographic sound recorders ,reproducers and re-recorders ,operating solely byamagnetic process
(heading No92.11 );magnetic sound-heads (heading No92.13 );
(ij)Articles ofChapter 97;
(k)Capacity measures ,which aretobeclassified according tothematerial ofwhich they aremade ;or
(1)Spools ,reels orsimilar supports (which aretobeclassified according totheir constituent material ,for
example ,inheading No39.07 orSection XV).

NoL304/336 Official Journal oftheEuropean Communities 24.11.75
2.Subject toNote 1above ,parts oraccessories which aresuitable forusesolely orprincipally with machines ,
appliances ,instruments orapparatus falling within anyheading ofthisChapter aretobeclassified asfollows :
(a)Parts oraccessories constituting inthemselves machines ,appliances ,instruments orapparatus (including
optical elements ofheading No.90.01 or90.02 )ofanyparticular heading ofthepresent Chapter orof
Chapter 84,85or91(other than headings Nos 84.65 and 85.28 )aretobeclassified inthat heading ;
(b)Other parts oraccessories aretobeclassified inheading No90.29 ifthey answer totheterms ofthathead­
ing;otherwise they aretobeclassified intheheading appropriate tothemachine ,appliance ,instrument
orapparatus itself .
3.Heading No90.05 istobetaken nottoapply toastronomical telescopes ofakind unsuitable forterrestrial obser­
vation (heading No90.06 ),ortotelescopic sights forfitting tofirearms ,periscopic telescopes forfitting to
submarines ortanks ,ortotelescopes formachines ,appliances ,instruments orapparatus ofthisChapter ;such
telescopic sights andtelescopes aretobeclassified inheading No90.13 .
4.Measuring orchecking optical instruments ,appliances ormachines which ,butforthisNote ,could beclassi­
fiedboth inheading No90.13 andinheading No90.16 ,aretobeclassified inheading No90.16 .
5.Heading No90.28 istobetaken toapply ,andapply only ,to:
(a)Instruments orapparatus formeasuring orchecking electrical quantities ;
(b)Machines ,appliances ,instruments orapparatus ofakind described inheading No90.14 ,90.15 ,90.16 ,
90.22 ,90.23 ,9024,90.25 or90.27 (other than stroboscopes ),theoperation ofwhich depends onanelectri­
calphenomenon which varies according tothefactor tobeascertained orautomatically controlled ;
(c)Instruments orapparatus formeasuring ordetecting alpha ,beta ,gamma ,X-ray ,cosmic orsimilar radi­
ations ;and
(d)Automatic regulators ofelectrical quantities ,andinstruments orapparatus forautomatically controlling
non-electrical quantities theoperation ofwhich depends onanelectrical phenomenon varying according
tothefactor tobecontrolled .
6.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles
ifthey areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately areto
beclassified under their appropriate headings .
Additional Note
Theexpression "electronic instruments andapparatus "insubheading 90.28 Ameans instruments and apparatus
which incorporate oneormore articles ofheading No85.21 ;butforthepurposes oftheforegoing ,noaccount
shall betaken ofarticles ofheading No85.21 which have solely thefunction ofrectifying current orwhich are
ncluded inthepower pack ofinstruments orapparatus .
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
%
1 2 3 4
90.01
17
1814
9Lenses ,prisms ,mirrors and other optical elements ,ofany material ,
unmounted ,other than such elements ofglass notoptically worked ;sheets
orplates ,ofpolarising material :
A.Lenses ,prisms ,mirrors andother optical elements
B.Sheets orplates ofpolarising material
Lenses ,prisms ,mirrors and other optical elements ,ofany material ,
mounted ,being parts oforfittings forinstruments orapparatus ,other than
such elements ofglass notoptically worked
Frames and mountings ,and parts thereof ,for spectacles ,pince-nez ,
lorgnettes ,goggles andthelike90.02
14 17
90.03
19 7-5

24.11.75 Official Journal oftheEuropean Communities NoL304/337
liRate ofDuty
Heading
numberDescription autonomous
V.conventional
Vo
1 2 3 4
90.04 Spectacles ,pince-nez ,lorgnettes ,goggles andthelike,corrective ,protective
orother 19 9-5
90.05 Refracting telescopes (monocular andbinocular ),prismatic ornot 20 13
90.06 Astronomical instruments (for example ,reflecting telescopes ,transit
instruments and equatorial telescopes ),and mountings therefor ,butnot
including instruments forradio-astronomy 17 12
90.07 Photographic cameras ;photographic flashlight apparatus :
A.Photographic cameras 18 13
B.Photographic flashlight apparatus 16 8
90.08 Cinematographic cameras ,projectors ,sound recorders and sound
reproducers butnotincluding re-recorders orfilm editing apparatus ;any
combination ofthese articles :
A.Cameras and sound recorders ,combined ornot16 10
B.Projectors and sound reproducers ,combined ornot19 11
90.09 Image projectors (other than cinematographic projectors );photographic
(except cinematographic )enlargers and reducers18 10-5
90.10 Apparatus and equipment ofakind used inphotographic orcinemato­
graphic laboratories ,notfalling within anyother heading inthisChapter ;
photo-copying apparatus (whether incorporating anoptical system orofthe
contact type )andthermo-copying apparatus ;screens forprojectors :
A.Photo-copying apparatus incorporating anoptical system 18 13
B.Thermo-copying apparatus 15 6
C.Other 15 7
90.11 Microscopes and diffraction apparatus ,electron andproton 15 9
90.12 Compound optical microscopes ,whether ornotprovided with means for
photographing orprojecting theimage 18 10-5
90.13 Optical appliances and instruments (butnotincluding lighting appliances
other than searchlights orspotlights ),notfalling within anyother heading
ofthisChapter 18 11

NoL304/338 Official Journal oftheEuropean Communities 24.11.75
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
°/o
1 2 3 4
90.14 Surveying (including photogrammetrical surveying ),hydrographic ,navi­
gational ,meteorological ,hydrological and geophysical instruments ;com­
passes ;rangefinders : \li A.Compasses 17 10-5
B.Other 17 8-5
90.15 Balances ofasensitivity of5cgorbetter ,with orwithout their weights .. 18 9
90.16 Drawing ,marking-out andmathematical calculating instruments ,drafting
machines ,pantographs ,slide rules ,disc calculators andthelike ;measuring
orchecking instruments ,appliances and machines ,notfalling within any
other heading ofthisChapter (forexample ,micrometers ,callipers ,gauges ,
measuring rods,balancing machines );profile projectors :
A.Drawing ,marking-out and mathematical calculating instruments ,draft­
ingmachines ,pantographs ,slide rules ,disccalculators andthelike.... 16 8
B.Measuring orchecking instruments ,appliances and machines ;profile
projectors 15 9
90.17 Medical ,dental ,surgical and veterinary instruments and appliances
(including electro-medical apparatus and ophthalmic instruments ) 16 8
90.18 Mechano-therapy appliances ;massage apparatus ;psychological aptitude­
testing apparatus ;artificial respiration ,ozone therapy ,oxygen therapy ,
aerosol therapy orsimilar apparatus ;breathing appliances (including gas
masks and similar respirators ) 16 6-5
90.19 Orthopaedic appliances ,surgical belts ,trusses and thelike;splints and
other fracture appliances ;artificial limbs ,eyes,teeth and other artificial
parts ofthebody ;hearing aids andother appliances which areworn or
carried ,orimplanted inthebody ,tocompensate foradefect ordisability :
A.Artificial limbs ,eyes ,teeth andother artificial parts ofthebody :
I.Artificial teeth anddental fittings 17 7
II.Artificial eyes 14 5-5
III.Other 16 10
B.Hearing aids and other appliances which areworn orcarried ,or
implanted inthebody ,tocompensate foradefect ordisability :II
I.Hearing aids 12 5
II.Other 13 8
C.Other 15 9

24.11.75 Official Journal oftheEuropean Communities NoL304/339\Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
%
1 2 3 4
90.20 Apparatus based ontheuseofX-rays oroftheradiations from radio-active
substances (including radiography and radiotherapy apparatus );X-ray
generators ;X-ray tubes ;X-ray screens ;X-ray high tension generators ;
X-ray control panels and desks ;X-ray examination ortreatment tables ,
chairs and the like 16 6-5
90.21 Instruments ,apparatus ormodels ,designed solely fordemonstrational
purposes (forexample ,ineducation orexhibition ),unsuitable forother
12 5
90.22 Machines and appliances fortesting mechanically thehardness ,strength ,
compressibility ,elasticity andthelikeproperties ofindustrial materials (for
example ,metals ,wood ,textiles ,paper orplastics ) 15 6
90.23 Hydrometers and similar instruments ;thermometers ,pyrometers ,baro­
meters ,hygrometers ,psychrometers ,recording ornot;any combination
ofthese instruments :\\ A.Mercury orother liquid-filled thermometers ,fordirect reading21 12
B.Hygrometers and psychrometers 14 11
C.Hydrometers and similar instruments ,with orwithout thermometers ;
optical pyrometers 17 10-5
D.Other 17 7
90.24 Instruments and apparatus formeasuring ,checking orautomatically con­
trolling theflow ,depth ,pressure orother variables ofliquids orgases ,or
forautomatically controlling temperature ,(forexample ,pressure gauges ,
thermostats ,level gauges ,flow meters ,heat meters ,automatic oven­
draught regulators ),notbeing articles falling within heading No90.14 :|| A.Pressure gauges (manometers )18 9
B.Thermostats 15 9
C.Other 16 9
90.25 Instruments and apparatus forphysical orchemical analysis (such as
polarimeters ,refractometers ,spectrometers ,gasanalysis apparatus );instru­
ments and apparatus for measuring orchecking viscosity ,porosity ,
expansion ,surface tension orthelike (such asviscometers ,porosimeters ,
expansion meters );instruments and apparatus formeasuring orchecking
quantities ofheat ,light orsound (such asphotometers (including exposure
meters ),calorimeters );microtomes16 10
90.26 Gas,liquid and electricity supply orproduction meters ;calibrating meters
therefor 15 9

NoL304/340 Official Journal oftheEuropean Communities 24.11.75
IILRate ofDuty
Heading
numberDescription autonomous
°/oconventional
%
1 2 3 4
90.27 Revolution counters ,production counters ,taximeters ,mileometers ,pedo­
meters andthelike,speed indicators (including magnetic speed indicators )
and tachometers (other than articles falling within heading No 90.14 );
stroboscopes :
A.Revolution counters ,production counters ,taximeters andother counters 16 6-5li B.Speed indicators and tachometers 18 9
C.Stroboscopes 14 8-5
90.28 Electrical measuring ,checking ,analysing orautomatically controlling
instruments andapparatus : \
A.Electronic instruments andapparatus 16 13
B.Other 16 6-5
90.29 Parts oraccessories suitable forusesolely orprincipally with oneormore
ofthearticles falling within heading No90.23 ,90.24 ,90.26 ,90.27 or90.28 :
A.Parts oraccessories suitable foruse solely orprincipally with the
electronic instruments orapparatus falling within subheading 90.28A16 13
B.Other : Il
I.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections
orwire ,ofsolid section ,thegreatest diameter ofwhich does not
exceed 25mm 16 6-5
II.Other 16 7-5

24.11.75 Official Journal oftheEuropean Communities NoL304/341
CHAPTER 91
CLOCKS AND WATCHES AND PARTS THEREOF
Notes
1.Forthepurposes ofheadings Nos91.02 and91.07 ,theexpression "watch movements "means movements regu­
lated byabalance-wheel andhairspring orbyanyother system capable ofdetermining intervals oftime ,not
exceeding 12mm inthickness when measured with theplate ,thebridges andanyadditional outer plates .
2.Headings Nos 91.07 and91.08 aretobetaken nottoapply tospring-operated orweight-operated motors not
fitted ,noradapted tobefitted ,with escapements (heading No84.08 ).
3.This Chapter does notcover parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV )
norsimilar goods ofartificial plastic materials (which aregenerally classified inheading No39.07 ).TheChapter
alsoexcludes weights ,clock orwatch glasses ,watch chains orstraps ,parts ofelectrical equipment ,ballbearings
orbearing balls .Clock andwatch springs aretobeclassified asclock orwatch parts (heading No91.11 ).
4.Except asprovided inNotes 2and 3,movements andother parts suitable foruseboth inclocks orwatches
andinother articles (forexample ,precision instruments )aretobetaken asfalling within thisChapter andnot
within anyother Chapter .
5.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles
ifthey areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .liIl Rate ofDuty
Heading
numberDescription autonomous
»/oconventional
°/o
1 2 3 4
91.01 Pocket-watches ,wrist-watches and other watches ,including stop-watches 13
with min.
'of0-50
UA each7-5
with min.
of0-35
UAeach and
max. of1-05
UAeach
91.02 Clocks with watch movements (excluding clocks ofheading No91.03 ):
A.Electric orelectronic :
I.With balance-wheel and hairspring 15 10-5
II.Other 14 10
B.Other 13 9
91.03 Instrument panel clocks and clocks ofasimilar type ,forvehicles ,aircraft
orvessels 13 9
91.04 Other clocks :
A.Electric orelectronic 14 10
B.Other 13 9

NoL304/342 Official Journal oftheEuropean Communities 24.11.75
lilRate ofDuty
Heading
numberDescription autonomous
°/oconventional
%
1 2 3 4
91.05 Time ofdayrecording apparatus ;apparatus with clock orwatch movement
(including secondary movement )orwith synchronous motor ,formeasuring ,
recording orotherwise indicating intervals oftime 15 10-5
91.06 Time switches with clock orwatch movement (including secondary move­
ment )orwith synchronous motor 14 10
91.07 Watch movements (including stop-watch movements ),assembled :I
A.With balance-wheel and hairspring 14
with min.
of0-40 UA
each10
with min.
of0-28 UA
each\IB.Other 14 10
91.08 Clock movements ,assembled 14 10
91.09 Watch cases andparts ofwatch cases 9 6-5
91.10 Clock cases andcases ofasimilar type forother goods ofthisChapter ,and
parts thereof 14 7-5
91.11 Other clock andwatch parts :
A.Watchmakers 'jewels (precious and semi-precious stones ,natural ,
synthetic ,reconstructed orimitation ),neither mounted norset8 5-5
B.Springs ,including hairsprings 12 8-5
C.Watch movements ,unassembled :
I.With balance-wheel and hairspring14
with min.
of0-40 UA
each10
with min.
of0-28 UA
each
II.Other 14 10
D.Clock movements ,unassembled 14 10
E.Rough watch movements 11 7-5
F.Other 11 7-5

24.11.75 Official Journal oftheEuropean Communities NoL304/343
CHAPTER 92
MUSICAL INSTRUMENTS ;SOUND RECORDERS AND REPRODUCERS ;TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS ,MAGNETIC ;PARTS AND ACCESSORIES OFSUCH ARTICLES
Notes
1.This Chapter does notcover :
(a)Film wholly orpartly sensitised forphotographic orphoto-electric recording orsuch filmexposed ,whether
ornotdeveloped (Chapter 37);
(b)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(c)Microphones ,amplifiers ,loudspeakers ,head-phones ,switches ,stroboscopes andother accessory instru­
ments ,apparatus orequipment falling within Chapter 85or90,forusewith butnotincorporated inor
housed inthesame cabinet asinstruments ofthepresent Chapter ;sound recorders orreproducers
combined with aradio ortelevision receiver (heading No85.15 );
(d)Brushes (forcleaning musical instruments )falling within heading No96.02 ;
(e)Toy instruments (heading No97.03 );
(f)Collectors 'pieces orantiques (heading No99.05 or99.06 );or
(g)Spools ,reels orsimilar supports (which aretobeclassified according totheir constituent material ,for
example ,inheading No39.07 orSection XV).
2.Bows andsticks andsimilar devices used inplaying themusical instruments ofheadings Nos 92.02 and92.06
imported with such instruments innumbers normal thereto andclearly intended forusetherewith ,aretobe
classified inthesame heading astherelative instruments .
Perforated music rolls (heading No92.10 )andgramophone records andthelike (heading No92.12 )imported
with aninstrument aretobetreated asseparate articles andnotasforming apart ofsuch instrument .
3.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles
ifthey areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .
liRate ofDuty
Heading
numberDescription autonomous conventional
1 2 3 4
92.01 Pianos (including automatic pianos ,whether ornot with keyboards );
harpsichords and other keyboard stringed instruments ;harps but not
including aeolian harps :
A.Pianos (including automatic pianos ,whether ornotwith keyboards ):
I.Upright pianos 22 9
II.Other 20 10
B.Other 18 7

NoL304/344 Official Journal oftheEuropean Communities 24.11.75
LRate ofDuty
Heading
numberDescription autonomous
•/«conventional
°/»
1 2 3 4
92.02 Other string musical instruments 21 10-5
92.03Pipe and reed organs ,including harmoniums andthelike 20 8
92.04Accordions ,concertinas andsimilar musical instruments ;mouth organs .. 15 7-5
92.05 Other wind musical instruments 18 7
92.06Percussion musical instruments (forexample ,drums ,xylophones ,cymbals ,
castanets ) 18 10-5
92.07Electro-magnetic ,electrostatic ,electronic and similar musical instruments
(forexample ,pianos ,organs ,accordions ) 19 9-5
92.08Musical instruments notfalling within anyother heading ofthisChapter
(forexample ,fairground organs ,mechanical street organs ,musical boxes ,
musical saws );mechanical singing birds ;decoy calls and effects ofall
kinds ;mouth-blown sound signalling instruments (forexample ,whistles
andboatswains 'pipes ):\\A.Musical boxes 14 6
B.Other ' 14 7
92.09 Musical instrument strings 17 7
92.10 Parts and accessories ofmusical instruments (other than strings ),including
perforated music rolls and mechanisms formusical boxes ;metronomes ,
tuning forks andpitch pipes ofallkinds : \
A.Mechanisms for musical boxes 18 4
B.Other ' 18 9
92.11 Gramophones ,dictating machines and other sound recorders and repro­
ducers ,including record-players and tape decks ,with orwithout sound­
heads ;television image andsound recorders andreproducers ,magnetic :
A.Sound recorders andreproducers : \ I.Sound recorders 19 7-5
II.Sound reproducers 19 9-5
III.Combined sound recorders and reproducers 16 8-5
B.Television image and sound recorders and reproducers ,magnetic 13 8

24.11.75 Official Journal oftheEuropean Communities NoL304/345
Il\ Rate ofDuty
Heading
numberDescription autonomous
%conventional
%>
1 2 3 4
92.12 Gramophone records and other sound orsimilar recordings ;matrices for
theproduction ofrecords ,prepared record blanks ,film formechanical
sound recording ,prepared tapes ,wires ,strips and like articles ofakind
commonly used forsound orsimilar recording :|| A.Prepared forrecording ,butnotrecorded 17 7II B.Recorded : ||I \I.Wax recordings ,discs ,matrices and other intermediate forms ,
excluding magnetically recorded tapes :Il a)Fortheproduction ofrecords 11 4-5|| b)Other 17 8-5Il II.Other : ||Il a)Records : IIIl 1.For teaching languages 9 3-5II 2.Other 17 7II b)Other recording media (tapes ,wires ,strips andlikearticles ):||I
1.Magnetically recorded forthescoring ofcinematograph film 2-35 UA
per 100 m1-17 UA
per 100 m
2.Other 19 7-5
92.13 Other parts and accessories ofapparatus falling within heading No92.11 :
A.Sound-heads and parts thereof 20 10-5
B.Needles ;diamonds ,sapphires and other precious orsemi-precious
stones (natural ,synthetic orreconstructed ),whether ornotmounted .. 13 5
C.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections
orwire ,ofsolid section ,thegreatest diameter ofwhich does not
exceed 25mm 18 7\D.Other 18 9

NoL304/346 Official Journal oftheEuropean Communities 24.11.75
SECTION XIX
ARMS AND AMMUNITION ;PARTS THEREOF
CHAPTER 93
ARMS AND AMMUNITION ;PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Goods falling within Chapter 36(forexample ,percussion caps ,detonators ,signalling flares );
(b)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(c)Armoured fighting vehicles (heading No87.08 );
(d)Telescopic sights andother optical devices suitable forusewith arms ,unless mounted onafirearm or
imported with thefirearm onwhich they aredesigned tobemounted (Chapter 90);
(e)Bows ,arrows ,fencing foils ortoys falling within Chapter 97;or
(f)Collectors 'pieces orantiques (heading No99.05 or99.06 ).
2.Inheading No93.07 ,thereference to"parts thereof "istobetaken nottoinclude radio orradar apparatus of
heading No85.15 .
3.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles
ifthey areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately areto
beclassified under their appropriate headings .
III Rate ofDuty
Heading
numberDescription autonomous
Vo.conventional
«/o
1 2 3 4
93.01 Side-arms (forexample ,swords ,cutlasses andbayonets )andparts thereof
and scabbards and sheaths therefor 8 4
93.02 Revolvers andpistols ,being firearms :Il A.9mm calibre and higher 9 7-5||B.Other 16 11-5
93.03 Artillery weapons ,machine-guns ,sub-machine-guns and other military
firearms andprojectors (other than revolvers and pistols ) Free Free

24.11.75 Official Journal oftheEuropean Communities NoL304/347
Rate ofDuty
Heading
numberDescription autonomous
»/oconventional
«/»
1 2 3 4
93.04
18
1610-5
8
93.05
16 9-5
93.06
Free
10Free
5
7-5
7Other firearms ,including Very light pistols ,pistols andrevolvers forfiring
blank ammunition only ,line-throwing guns andthelike :
A.Sporting andtarget shooting guns ,rifles andcarbines
B.Other
Arms ofother descriptions ,including air,spring andsimilar pistols ,rifles
and guns
Parts ofarms ,including gunbarrel blanks ,butnotincluding parts ofside­
arms :
A.Ofarms ofheading No93.03 ..
B.Ofother arms :
I.Roughly sawn gunstock blocks
II.Other parts :
a)Ofarms ofheading No93.02
b)Other
Bombs ,grenades ,torpedoes ,mines ,guided weapons and missiles and
similar munitions ofwar,andparts thereof ;ammunition andparts thereof ,
including cartridge wads ;lead shot prepared forammunition :
A.Forrevolvers andpistols falling within heading No93.02 andforsub­
machine-guns falling within heading No93.03
B.Other :
I.Formilitary purposes :
a)Forweapons falling within heading No93.03
b)Other
II.Other :
a)Sporting andtarget shooting cartridges
b)Other15
18
93.07
13 6-5
3
7
9-5
8-56
12
19
17

NoL304/348 Official Journal oftheEuropean Communities 24.11.75
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
FURNITURE AND PARTS THEREOF ;BEDDING ,MATTRESSES ,MATTRESS SUPPORTS ,CUSHIONS
AND SIMILAR STUFFED FURNISHINGS
Notes
1.This Chapter does notcover :
(a)Pneumatic orwater mattresses ,pillows orcushions ,falling within Chapter 39,40or62;
(b)Standard lamps ,table lamps ,wall lamp brackets andother lighting fittings ;these areclassified according
totheconstituent material (forexample ,inheading No44.27 ,70.14 or83.07 );
(c)Articles ofstone ,ceramic oranyother material referred toinChapter 68or69,used asseats ,tables or
columns ,ofthekind used inparks ,gardens orvestibules (Chapter 68or69);
(d)Mirrors designed forplacing onthefloor orground (forexample ,cheval-glasses (swing-mirrors ))falling
within heading No70.09 ;
(e)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );and safes falling within
heading No83.03 ;
(f)Furniture specially designed asparts ofrefrigerators ofheading No84.15 ;furniture specially designed for
sewing machines (heading No84.41 );
(g)Furniture specially designed asparts ofradio-gramophones ,wireless setsortelevision sets (heading No
85.15 );
(h)Dentists 'spittoons falling within heading No90.17 ;
(ij)Goods falling within Chapter 91(forexample ,clocks andclock cases );
(k)Furniture specially designed asparts ofgramophones ,ofdictating machines orofother sound repro­
ducers orrecorders ,falling within heading No92.13 ;or
(1)Toy furniture (heading No97.03 ),billiard tables andother furniture specially constructed forgames (head­
ingNo97.04 )orforconjuring tricks (heading No97.05 ).
2.The articles (other than parts )referred toinheadings Nos 94.01 ,94.02 and 94.03 aretobeclassified inthose
headings only ifthey aredesigned forplacing onthefloor orground .
This provision is,however ,tobetaken nottoapply tothefollowing which arestilltobeclassified intheabove­
mentioned headings even ifthey aredesigned tobehung ,tobefixed tothewall ortostand oneontheother :
(a)Kitchen cabinets and similar cupboards ;
(b)Seats and beds ;
(c)Unit bookcases and similar unit furniture .

24.11.75 Official Journal oftheEuropean Communities NoL304/349
3.(a)InthisChapter references toparts ofgoods donotinclude reference tosheets (whether ornotcuttoshape
butnotcombined with other parts )ofglass (including mirrors )orofmarble orother stone .
(b)Goods described inheading No94.04 ,imported separately ,arenottobeclassified inheading No94.01 ,
94.02 or94.03 asparts ofgoods .
Rate ofDuty
Heading
numberDescription autonomous
»/oconventional
°/o
1 2 3 4
\
94.01 Chairs andother seats (other than those falling within heading No94.02 ),
whether ornotconvertible into beds ,andparts thereof :
A.Specially designed foraircraft 12 6
B.Other 18 8-5
94.02 Medical ,dental ,surgical orveterinary furniture (forexample ,operating
tables ,hospital beds with mechanical fittings );dentists 'and similar chairs
with mechanical elevating ,rotating orreclining movements ;parts ofthe
foregoing articles 17 7
94.03 Other furniture andparts thereof 18 8-5
94.04 Mattress supports ;articles ofbedding orsimilar furnishing fitted with
springs orstuffed orinternally fitted with any material orofexpanded ,
foam orsponge rubber orexpanded ,foam orsponge artificial plastic
material ,whether ornot covered (forexample ,mattresses ,quilts ,eider­
downs ,cushions ,pouffes andpillows ):
A.Articles ofbedding orsimilar furnishing ofexpanded ,foam orsponge
artificial plastic material ,whether ornotcovered 22 11
B.Other 20 8

NoL304/350 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 95
ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
Note
This Chapter does notcover :
(a)Articles falling within Chapter 66(forexample ,parts ofumbrellas ,walking-sticks )
(b)Fans orhand screens ,non-mechanical (heading No67.05 );
(c)Articles falling within Chapter 71(forexample ,imitation jewellery );
(d)Cutlery orother articles falling within Chapter 82with handles orother parts ofcarving ormoulding materials ;
theheadings ofthepresent Chapter apply ,however ,toseparately imported handles orother parts ofsuch
articles ;
(e)Articles falling within Chapter 90(forexample ,spectacle frames );
(f)Articles falling within Chapter 91(forexample ,clock orwatch cases );
(g)Articles falling within Chapter 92 (forexample ,musical instruments andparts thereof );
(h)Articles falling within Chapter 93(arms andparts thereof );
(ij)Articles falling within Chapter 94(furniture andparts thereof );
(k)Brushes ,powder puffs orother articles falling within Chapter 96;
(1)Articles falling within Chapter 97(toys ,games andsports requisites );
(m)Articles falling within Chapter 98(forexample ,buttons ,cuff-links ,smoking pipes ,combs );or
(n)Collectors 'pieces orantiques (Chapter 99).lRate ofDuty
Heading
numberDescription autonomous
%conventional
%
1 2 3 4
95.01 Worked tortoise-shell and articles oftortoise-shell :
A.Plates ,sheets ,rods ,tubes ,discs and similar forms ,not polished or
otherwise worked 9 3-5
B.Other 16 8
95.02 Worked mother ofpearl andarticles ofmother ofpearl :
A.Plates ,sheets ,rods ,tubes ,discs and similar forms ,notpolished or
otherwise worked (including Jerusalem pearls ) 9 4-5
B.Other 17 10-5

24.11.75 Official Journal oftheEuropean Communities NoL304/351
Rate ofDuty
Heading
numberDescription autonomous
°/oconventional
°/o
1 2 3 4
95.03 Worked ivory andarticles ofivory :
A.Plates ,sheets ,rods ,tubes ,discs and similar forms ,not polished or
otherwise worked 9 3-5
B.Other 17 8-5
95.04 Worked bone (excluding whalebone )andarticles ofbone (excluding whale­
bone ):
A.Plates ,sheets ,rods ,tubes ,discs and similar forms ,not polished or
otherwise worked10 4
B.Other15 6
95.05 Worked horn ,coral (natural oragglomerated )and other animal carving
material ,and articles ofhorn ,coral (natural oragglomerated )orofother
animal carving material :
A.Coral (natural oragglomerated ),worked :
I.Combined with other materials 15 7-5
II.Other 7 3
B.Worked quills 10 5
C.Other animal carving material ,worked : II
I.Plates ,sheets ,rods ,tubes ,discs and similar forms ,not polished
orotherwise worked 8 4
II.Other 16 8
95.06 Worked vegetable carving material (forexample ,corozo )and articles of
vegetable carving material :
•A.Plates ,sheets ,rods ,tubes ,discs andsimilar forms ,notpolished orother­
wise worked , 6 2-5
B.Other 12 6
95.07 Worked jet(andmineral substitutes forjet),amber ,meerschaum ,agglomer­
ated amber andagglomerated meerschaum ,andarticles ofthose substances :
A.Plates ,sheets ,rods ,tubes ,discs and similar forms ,notpolished or
otherwise worked 5 2 |B.Other 13 5
95.08 Moulded orcarved articles ofwax ,ofstearin ,ofnatural gums ornatural
resins (forexample ,copal orrosin )orofmodelling pastes ,and other
moulded orcarved articles notelsewhere specified orincluded ;worked ,
unhardened gelatin (except gelatin falling within heading No35.03 )and
articles ofunhardened gelatin :|| A.Artificial honeycombs ofwax 10 5
B.Other 17 7

NoL304/352 Official Journal oftheEuropean Communities 24.11.75
CHAPTER 96
BROOMS ,BRUSHES ,FEATHER DUSTERS ,POWDER-PUFFS AND SIEVES
Notes
1.This Chapter does notcover :
(a)Articles falling within Chapter 71;
(b)Brushes ofakind specialised foruseindentistry orformedical ,surgical orveterinary purposes ,falling
within heading No90.17 ;or
(c)Toys (Chapter 97).
2.Inheading No96.03 ,theexpression "prepared knots andtufts forbroom orbrush making "istobetaken to
apply only tounmounted knots andtufts ofanimal hair ,vegetable fibre orother material ,which areready
forincorporation without division inbrooms orbrushes ,orwhich require only such further minor processes
asglueing orcoating thebutts ,ortrimming toshape atthetop,torender them ready forsuch incorporation .
Il\ Rate ofDuty
Heading
numberDescription autonomous
%>conventional
•/«
1 2 3 4
96.01 Brooms and brushes ,consisting oftwigs orother vegetable materials
merely bound together and notmounted inahead (forexample ,besoms
and whisks ),with orwithout handles 18 9
96.02 Other brooms and brushes (including brushes ofakind used asparts of
machines );paint rollers ;squeegees (other than roller squeegees )and mops :
A.Tooth brushes 25 10
B.Brushes ofakind used asparts ofmachines 17 7IC.Other 21 15
96.03 Prepared knots andtufts forbroom orbrush making 18 9
96.04 Feather dusters 19 9-5
96.05 Powder-puffs and pads forapplying cosmetics ortoilet preparations ,of
any material 20 10
96.06 Hand sieves andhand riddles ,ofanymaterial 20 8

24.11.75 Official Journal oftheEuropean Communities NoL304/353
CHAPTER 97
TOYS ,GAMES AND SPORTS REQUISITES ;PARTS THEREOF
Notes
1.This Chapter does not cover :
(a)Christmas tree candles (heading No34.06 );
(b)Fireworks orother pyrotechnic articles falling within heading No36.05 ;
(c)Yarns ,monofil ,cords orgutandthelikeforfishing ,cuttolength butnotmade upinto fishinglines ,
falling within Chapter 39,heading No42.06 orSection XI;
(d)Sports bags orother containers ofheading No42.02 or43.03 ;
(e)Sports lothing orfancy dress ,oftextiles ,falling within Chapter 60or61;
(f)Textile flags orbunting ,orsails forboats orland craft ,falling within Chapter 62;
(g)Sports footwear (other than skating boots with skates attached ),cricket pads ,shin-guards orthelike,
falling within Chapter 64,orsports headgear falling within Chapter 65;
(h)Climbing sticks ,whips ,riding crops orthelike (heading No66.02 ),orparts thereof (heading No66.03 );
(ij)Unmounted glass eyes fordolls orother toys ,falling within heading No70.19 ;
(k)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(l)Articles falling within heading No83.11 ;
(m)Sports vehicles (other than bobsleighs ,toboggans andthelike)falling within Section XVII ;
(n)Children 'scycles fitted with ballbearings andinthenormal form ofadults 'cycles (heading No87.10 );
(o)Sports craft such ascanoes and skiffs (Chapter 89),ortheir means ofpropulsion (Chapter 44forsuch
articles made ofwood );
(p)Spectacles ,goggles andthelike,forsports andoutdoor games (heading No90.04 );
(q)Decoy calls and whistles (heading No92.08 );
(r)Arms orother articles ofChapter 93;or
(s)Racket strings ,tents orother camping goods ,orgloves (classified ,ingeneral ,according tothematerial
ofwhich they aremade ).
2.The headings ofthisChapter aretobetaken toinclude articles inwhich pearls ,precious orsemi-precious
stones (natural ,synthetic orreconstructed ),precious metals orrolled precious metals constitute 'only minor
constituents . '
3.Inheading No97.02 theterm "dolls"istobetaken toapply tosuch articles asarerepresentations ofhuman
beings .
4.Subject toNote 1above ,parts andaccessories which aresuitable forusesolely orprincipally with articles fall­
ingwithin anyheading ofthisChapter aretobeclassified with those articles .

NoL304/354 Official Journal oftheEuropean Communities 24.11.75lRate ofDuty
Heading
numberDescription autonomous
•/•conventional
°/o
1 2 3 4
97.01 Wheeled toys designed toberidden bychildren (forexample ,toybicycles
andtricycles andpedal motor cars);dolls'prams and dolls 'push chairs .. 21 10-5
97.02 Dolls :
A.Dolls (dressed orundressed ) 25 16
B.Parts and accessories 21 12
97.03 Other toys ;working models ofakind used forrecreational purposes :II A.Ofwood 24 19
B.Other 24 16
97.04 Equipment forparlour ,table and funfair games foradults orchildren
(including billiard tables andpintables andtable-tennis requisites ):
A.Playing cards ,including toyplaying cards 23 9
B.Other 21 8-5
97.05 Carnival articles ;entertainment articles (forexample ,conjuring tricks and
novelty jokes );Christmas treedecorations andsimilar articles forChristmas
festivities (forexample ,artificial Christmas trees ,Christmas stockings ,
imitation yule logs,Nativity scenes andfigures therefor ) 22 10
97.06 Appliances ,apparatus ,accessories andrequisites forgymnastics ,orathletics ,
orforsports andoutdoor games (other than articles falling within heading
No97.04 ):\ A.Cricket and polo equipment 19 Free|| B.Tennis rackets 19 13-5
C.Other 19 9-5
97.07 Fish-hooks ,line fishing rods and tackle ;fish landing nets and butterfly
nets ;decoy "birds ",lark mirrors andsimilar hunting orshooting requisites :|| A.Fish-hooks ,unmounted 10 5
B.Other 17 12
97.08 Roundabouts ,swings ,shooting galleries andother fairground amusements ;
travelling circuses ,travelling menageries andtravelling theatres 14 5-5

24.11.75 Official Journal oftheEuropean Communities NoL304/355
CHAPTER 98
MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1.This Chapter does notcover :
(a)Eyebrow andother cosmetic pencils (heading No33.06 );
(b)Buttons ,studs ,cuff-links orother articles ofakind described inheading No98.01 or98.12 ,ifmade wholly
orpartly ofprecious metal orrolled precious metal (subject totheprovisions ofNote 2(a)toChapter 71)
orifcontaining pearls orprecious orsemi-precious stones (natural ,synthetic orreconstructed )(Chapter 71);
(c)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(d)Mathematical drawing pens (heading No90.16 );or
(e)Toys falling within Chapter 97.
2.Subject toNote 1above ,theheadings inthisChapter aretobetaken toapply togoods ofthekind described
whether ornotcomposed wholly orpartly ofprecious metal orrolled precious metal orofpearls orprecious
orsemi-precious stones (natural ,synthetic orreconstructed ). ,
3.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles
ifthey areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately areto
beclassified under their appropriate headings .|| Rate ofDuty
Heading
numberDescription autonomous
»/.conventional
1 2 3 4
98.01 Buttons andbutton moulds ,studs ,cuff-links ,andpress-fasteners ,including
snap-fasteners andpress-studs ;blanks andparts ofsuch articles :
A.Blanks and moulds 13 10||B.Buttons ,studs ,cuff-links andpress-fasteners andparts thereof 18 13
98.02 Slide fasteners andparts thereof :\\ A.Slide fasteners with scoops ofbase metal ;parts thereof ,ofbase metal .. 16 11-5
B.Other 20 14
98.03 Fountain pens ,stylograph pens andpencils (including ballpoint pens and
pencils )and other pens ,pen-holders ,pencil-holders and similar holders ,
propelling pencils andsliding pencils ;parts andfittings thereof ,other than
those falling within heading No98.04 or98.05 :
A.Fountain pens and stylograph pens and pencils (including ball point
pens and pencils )22 13
B.Other pens ,pen-holders ;propelling pencils and sliding pencils ;pencil­
holders and similar holders 19 9-5
C.Parts andfittings : Il
I.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections
orwire ,ofsolid section17 7-5
II.Other 17 7

NoL304/356 Official Journal oftheEuropean Communities 24.11.75\ Rate ofDuty -
Heading
numberDescription autonomous
%conventional
1 2 3 4
98.04 Pennibs andnibpoints :
A.Pen nibs :
I.Ofgold 10 4
II.Ofother material 16 6-5||B.Nib points 5 2
98.05 Pencils (other than pencils ofheading No98.03 ),pencil leads ,slate pencils ,
crayons and pastels ,drawing charcoals and writing and drawing chalks ;
tailors 'and billiards chalks :
A.Pencils ,pencil leads ,slate pencils ,crayons ,pastels and drawing char­
coals :Il I.Pencils orcrayons ,with "leads "encased inarigid sheath 17 8-5IIII.Other 14 7
B.Writing and drawing chalks ;tailors 'and billiards chalks 10 5
98.06 Slates andboards ,with writing ordrawing surfaces ,whether framed ornot 17 8-5
98.07 Date ,sealing ornumbering stamps ,and thelike (including devices for
printing orembossing labels ),designed foroperating inthehand ;hand­
operated composing sticks and hand printing sets incorporating such
composing sticks 16 6-5
98.08 Typewriter and similar ribbons ,whether ornotonspools ;ink-pads with
orwithout boxes 16 8
98.09 Sealing wax (including bottle-sealing wax )insticks ,cakes orsimilar forms ;
copying pastes with abasis ofgelatin ,whether ornotonapaper ortextile
backing 12 6
98.10Mechanical lighters and similar lighters ,including chemical and electrical
lighters ,andparts thereof ,excluding flints andwicks :
A.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections
orwire ,ofsolid section ,thegreatest diameter ofwhich does notexceed
25mm 15 7-5||.B.Other 15 11
98.11 Smoking pipes ;pipe bowls ,stems and other parts ofsmoking pipes (in­
cluding roughly shaped blocks ofwood orroot);cigar andcigarette holders
andparts thereof :II A.Roughly shaped blocks ofwood orroot ,forthemanufacture ofpipes 6 3
B.Other 18 10
98.12 Combs ,hair-slides and thelike 22 9
98.13 Corset busks andsimilar supports forarticles ofapparel orclothing acess
17 7
98.14 Scent andsimilar sprays ofakind used fortoilet purposes ,andmounts and
heads therefor 20 10

24.11.75 Official Journal oftheEuropean Communities NoL304/357
Il Rate ofDuty
Heading
numberDescription autonomous
9/oconventional
%
1 2 3 4
98.15 Vacuum flasks and other vacuum vessels ,complete with cases ;parts
thereof ,other than glass inners :
A.Vacuum flasks and other vacuum vessels ,complete with cases ,having
acapacity notexceeding 0-75 litre26 17
B.Other 26 13
98.16 Tailors 'dummies and other layfigures ;automata and other animated
displays ofakind used forshop window dressing 18 7

NoL304/358 Official Journal oftheEuropean Communities 24.11.75
SECTION XXI
WORKS OFART ,COLLECTORS 'PIECES ,AND ANTIQUES
CHAPTER 99
WORKS OFART ,COLLECTORS 'PIECES ,AND ANTIQUES
Notes
1.This Chapter does notcover :
(a)Unused postage ,revenue orsimilar stamps ofcurrent ornew issue inthecountry towhich they aredestined
(heading No49.07 );
(b)Theatrical scenery ,studio back-cloths orthelike,ofpainted canvas (heading No59.12 );or
(c)Pearls orprecious orsemi-precious stones (heading No71.01 or71.02 ).
2.Forthepurposes ofheading No99.02 ,theexpression "original engravings ,prints and lithographs "means
impressions produced directly ,inblack andwhite orincolour ,ofoneorofseveral plates wholly executed by
hand bytheartist ,irrespective oftheprocess orofthematerial employed byhim ,butnotincluding any mech­
anical orphotomechanical process .
3.Heading No99.03 istobetaken nottoapply tomass-produced reproductions orworks ofconventional crafts­
manship ofacommercial character .
4.(a)Subject toNotes 1to3above ,articles falling within headings ofthisChapter aretobeclassified inwhichever
ofthose headings isappropriate andnotinanyother heading oftheTariff .
(b)Heading No99.06 istobetaken nottoapply toarticles falling within anyofthepreceding headings ofthis
Chapter .
5.Frames around paintings ,drawings ,pastels ,engravings ,prints orlithographs aretobetreated asforming part
ofthose articles ,provided they areofakind andofavalue normal tothose articles .
IIRate ofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
99.01 Paintings ,drawings and pastels ,executed entirely byhand ,(other than
industrial drawings falling within heading No49.06 andother than hand­
painted orhand-decorated manufactured articles ) Free Free
99.02 Original engravings ,prints and lithographs Free Free
99.03 Original sculptures andstatuary ,inanymaterial Free Free

24.11.75 Official Journal oftheEuropean Communities NoL304/359
II Rate ofDuty
Heading
numberDescription autonomous
%>conventional
•/.
1 2 3 4
99.04 Postage ,revenue and similar stamps (including stamp-postmarks and
franked envelopes ,letter-cards and thelike),used ,orifunused not of
current ornew issue inthecountry towhich they aredestined Free Free
99.05 Collections and collectors 'pieces ofzoological ,botanical ,mineralogical ,
anatomical ,historical ,archaeological ,paleontological ,ethnographic or
numismatic interest Free Free
99.06 Antiques ofanageexceeding onehundred years Free Free


24.11.75 Official Journal oftheEuropean Communities NoL304/361
COMMON CUSTOMS TARIFF
ANNEX

NoL304/362 Official Journal oftheEuropean Communities 24.11.75
ANNEX
HEADINGS OR SUBHEADINGS OFWHICH ONLY PART ISCOVERED BY AGATT CON­
CESSION OR INWHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
Tariff
headingDescription ofgoodsRate of
conventional
duties
%
01.06 Other live animals :
exC.Other :
-—Hares ,partridges andpheasants Free
02.01
20Meat andedible offals oftheanimals falling within heading No01.01 ,01.02 ,01.03 or
01.04 ,fresh ,chilled orfrozen :
A.Meat :
II.Ofbovine animals :
a)Ofdomestic bovine animals :
2.Frozen :
aa)Carcases ,half-carcases or"compensated "quarters
bb)Forequarters
cc)Hindquarters
dd)Other :
11.Unboned (bone-in )
22.Boned orboneless :
aaa)Forequarters ,whole orcutinto amaximum offive pieces ,
each quarter being inasingle block ;"compensated "quarters
intwo blocks ,one ofwhich contains theforequarter ,whole
orcutinto amaximum offivepieces ,andtheother ,thehind­
quarter ,excluding thetenderloin ,inonepiece
bbb )Crop ,chuck and blade and brisket cuts
ccc)Other
exb)Other :
—Frozen !.....
Crustaceans and molluscs ,whether inshell ornot,fresh (liveordead ),chilled ,frozen ,
salted ,inbrine ordried ;crustaceans ,inshell ,simply boiled inwater :
A.Crustaceans :
ex I.Crawfish :
—Crawfish tailswithin the
limits of
aglobal
annual tariff
quota of
38500 metric
tons ofwhich
16500 metric
tons (exclud­
ingtheweight
ofany bone )
aresubject to
theapplic­
ation ofmon­
etary com­
pensatory
amounts
03.03
25

24.11.75 Official Journal oftheEuropean Communities NoL304/363
ANNEX
(Contd )
Tariff
heading Description ofgoodsRate of
conventional
duties
%
04.04 Cheese and curd :
A.Emmentaler ,Gruyère ,Sbrinz ,Bergkase andAppenzell ,notgrated orpowdered :
I.Ofaminimum fatcontent of45 %byweight ,inthedrymatter ,matured forat
least 3months (a):
a)Whole cheeses (b)ofafree-at-frontier value per100kgnetweight of:
ex1.130-40 UAormore ,but lessthan 150-15 UA (other than Appenzell )
(c)(d) 20UA
per 100 kg
netweight
ex2.150-15 UAormore (other than Bergkase )(c) 7-5UA ,
per 100 kg
netweightII b)Vacuum-packed pieces :\\ 1."With rind onatleast oneside ,ofanetweight :
exaa)Ofnotlessthan 1kgbutlessthan 5kgand ofafree-at-frontier
value ofnot less than 150-40 UA but less than 178-40 UA per
100kgnetweight (other than Appenzell )(c)(d) 20UA
per 100 kg
netweight
exbb)Ofnotlessthan 450gand ofafree-at-frontier value ofnotless
than 178-40 UA per 100 kgnetweight (other than Bergkase )
(c) 7-5UA
per 100 kg
netweight
ex2.Other ,ofanetweight ofnotlessthan 75gbutnotmore than 250gand
ofafree-at-frontier value ofnot less than 198-40 UAper 100 kgnet
weight (other than Bergkase )(c)(e)7-5UA
per 100 kg
netweight
05.15 Animal products notelsewhere specified orincluded ;dead animals ofChapter 1or
Chapter 3,unfit forhuman consumption :
A.Fish ,crustaceans andmolluscs :
ex II.Other : \ —Fish roes ;salted cod roeforuseasbait Free \ exB.Other : Il \ —Cochineal ;animal blood Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)The expression 'whole cheeses 'shall betaken toapply towhole cheeses oftheconventional flatcylindrical shape ofthefollowing netweights :
Emmentaler —notlessthan 60kgbutnotmore than 130kg;Gruyère and Sbrinz —notlessthan 20kgbutnotmore than 45kg;Bergkase —not
lessthan 20kgbutnot more than 60kg;Appenzell —notlessthan 6kgbutnotmore than 8kg.
(c)The Community reserves theright toreduce theminimum values specified intheconcessions .
From 1July 1970 theminimum values shall beautomatically adjusted totake account ofchanges inthefactors determining theformation ofEmmen­
taler prices intheCommunity .
This adjustment shall bebyway ofanincrease ordecrease of14UAintheminimum values forevery increase ordecrease of1UAper 100 kginthe
common target price ofmilk intheCommunity .
(d)The Community reserves theright autonomously toreduce thecustoms duties from 20UAto15UAbyraising thevalue limits by5UA.
(e)Vacuum-packed pieces ofanetweight ofnotlessthan 75gbutnotmore than 250gqualify fortheconcession only iftheir packings bear atleast the
following particulars :
—description ofthecheese ,
—fatcontent ,
—packer responsible ,
—country ofmanufacture .

NoL304/364 Official Journal oftheEuropean Communities 24.11.75
ANNEX
(Contd )
Tariff
headingDescription ofgoodsRate of
conventional
duties
%
08.01
4
2-5
09.10Dates ,bananas ,coconuts ,brazil nuts ,cashew nuts ,pineapples ,avocados ,mangoes ,
guavas andmangosteens ,fresh ordried ,shelled ornot:
E.Coconuts :
—Desiccated coconut
—Other
Thyme ,saffron andbayleaves ;other spices :
D.Ginger :
—Intheform ofwhole roots ,pieces orslices :
—Fortheindustrial manufacture ofessential oilsorresinoids (a)
—Other
—Other
E.Turmeric (curcuma );fenugreek seed :
—Fenugreek seed ,ground
—Other
Oilseeds andoleaginous fruit,whole orbroken ,other than groundnuts andcastor seeds
Plants andparts (including seeds andfruit )oftrees ,bushes ,shrubs orother plants ,being
goods ofakind used primarily inperfumery ,inpharmacy ,orforinsecticidal ,fungicidal
orsimilar purposes ,fresh ordried ,whole ,cut,crushed ,ground orpowdered :
exD.Other :
—Cinchona bark ,notcrushed orground
—Quassia amara (wood andbark )Free
17
Free
2
Free
Freeex12.01
12.07
—Calabar beansFree
1
Free
Free
Free
Free
1-5
13.02—Cubeb
—Coca leaves
—Other wood ,roots andbark ;mosses ,lichens and algae
—Other ,excluding cinchona bark crushed orground
Shellac ,seed lac,stick lacandother lacs ;natural gums ,resins ,gum-resins andbalsams :
B.Other :
—Shellac ,seed lac,stick lacandother lacs :
—Unbleached
—Bleached •
—Other ,
Vegetable saps and extracts ;pectic substances ,pectinates and pectates ;agar-agar and
other mucilages andthickeners ,derived from vegetable products :
B.Pectic substances ,pectinates andpectates :
exI.Dry :
—Apple pectinFree
1-5
Free
13.03
24
'a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/365
ANNEX
(Contd )
Tariff
headingDescription ofgoodsRate of
conventional
duties
%
14.01 Vegetable materials ofakind used primarily forplaiting (forexample ,cereal straw ,
cleaned ,bleached ordyed ,osier ,reeds ,rushes ,rattans ,bamboos ,raffia and lime bark ):
C.Other :
—Bamboos ;reeds andthelike :
—Raw ornotfurther prepared than split Free
—Other 1-5II —Rattans ;rushes andthelike : I
—Raw ornotfurther prepared than split Free
—Other 1-5
—Other Free
14.02 Vegetable materials ,whether ornotputuponalayer orbetween two layers ofother
material ,ofakind used primarily asstuffing oraspadding (forexample ,kapok ,vege­
table hair andeel-grass ):
—Putuponalayer orbetween two layers ofother material 1-5II —Other :Il —Vegetable hair 1-5
—Kapok : \II —Raw Freel.\ —Other 1
—Other Free
14.05 Vegetable products notelsewhere specified orincluded :
—Putuponalayer orbetween twolayers ofother material1-5
—Other Free
15.04 Fats andoils,offishandmarine mammals ,whether ornotrefined :
A.Fish-liver oil:
II.Other :II —Ofhalibut Free
—Ofother fish 6
15.07 Fixed vegetable oils,fluid orsolid ,crude ,refined orpurified :
exB.China-wood andoiticica oils :myrtle wax andJapan wax :Il —China-wood and oiticica oils,crude 3
—Refined orpurified oils,other than Japan wax 3

NoL304/366 Official Journal oftheEuropean Communities 24.11.75
ANNEX
(Contd )
Tariff
headingRate of
conventional
duties
%Description ofgoods
15.07
(continued .)D.Other oils :
I.For technical orindustrial uses other than the manufacture offoodstuffs :
a)Crude (a):
ex3.Other :
—Groundnut ,coconut ,colza ,linseed ,rapeseed ,sunflower-seed ,illipe ,
karite ,makore ,touloucouna orbabassu oils
b)Other (a):
ex2.Other :
—Colza ,linseed ,rapeseed ,sunflower-seed ,illipe ,karite ,makore ,
touloucouna orbabassu oils
II.Other :
b)Other :
2.Solid ,other ;fluid :
exaa)Crude :
—Groundnut ,coconut ,colza ,cotton seed ,mustard-seed ,rapeseed ,
soya bean orsunflower-seed oils
exbb)Other :
—Groundnut ,cotton seed ,soya bean orsunflower-seed oils....
—Other oils,excluding oilscontaining 50% ormore byweight
offree fatty acids and excluding palm-kernel ,illipe ,coconut ,
colza ,rapeseed orcopaiba oils
Animal orvegetable oils and fats,wholly orpartly hydrogenated ,orsolidified or
hardened byanyother process ,whether ornotrefined ,butnotfurther prepared :
exB.Other :
—Fats and oils offish ormarine mammals ,hydrogenated ,whether ornot
refined ,butnotprepared
!
Prepared orpreserved fish,including caviar andcaviar substitutes :
exF.Bonito (Sarda sp.p.),mackerel andanchovies :
—Bonito and mackerel
Fruit otherwise prepared orpreserved ,whether ornotcontaining added sugar orspirit :
B.II.c)Not containing added sugar ,inimmediate packings ofanetcapacity :
1.Of4-5kgormore :
exaa)Apricots :
—inimmediate packings ofanetcapacity of4-5kgormore
but lessthan 5kg5
8
10
15
15
17
25
2315.12
16.04
20.06
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

24.11.75 Official Journal oftheEuropean Communities NoL304/367
ANNEX
(Contd )
Tariff
headingDescription ofgoodsRate of
conventional
duties
%
20.06
(continued )
23exbb)Peaches (including nectarines )andplums :
—inimmediate packings ofanetcapacity of4-5kgormore
butlessthan 5kg
exdd)Other fruits :
—inimmediate packings ofanetcapacity of4-5kgormore
butlessthan 5kg
exee)Mixtures offruit :
—inimmediate packings ofanetcapacity of4-5kgormore
butlessthan 5kg23
23
20.07 Fruit juices (including grape must )andvegetable juices ,whether ornotcontaining added
sugar ,butunfermented andnotcontaining spirit :
B.Ofaspecific gravity of1-33orlessat15°C.:
I.a)1.bb)Grape juice (including grape must )ofavalue exceeding 18UAper
100 kgnetweight ,other
I.b)1.bb)Grape juice (including grape must )ofavalue of18UAorlessper
100 kgnetweight ,other
II.a)1.Orange juice ofavalue exceeding 30UAper100kgnetweight
II.a)2.Grapefruit juice ofavalue exceeding 30UAper100kgnetweight
II.b)1.bb)Orange juice ofavalue of30UAorlessper100kgnetweight ,other
II.b)2.bb)Grapefruit juice ofavalue of30UAorlessper100kgnetweight ,other28(a)
28(a)
19(a)
15(a)
19(a)
15(a)
22.09 Spirits (other than those ofheading No22.08 ;liqueurs andother spirituous beverages ;
compound alcoholic preparations (known as"concentrated extracts ")forthemanu­
facture ofbeverages :
A.Spirits (other than those ofheading No22.08 ),incontainers holding :
ex I.2litres orless :
—Of45-2° orless 1-60 UA
perhiand
perdegree
+10UA
perhi
ex II.More than 2litres :
—Of45-2° orless 1-60 UA
perhiand
perdegree
C.Spirituous beverages :
V.Other ,incontainers holding :
exa)2litres orless :
—Liqueurs and brandy (other than brandy made from stone fruit ,seed
fruit orseed-fruit marc ),containing 45-2° orlessofethyl alcohol 1-60 UA
perhiand
perdegree
+10UA
perhi
(a)See Note (ads)attheend ofthis list.

NoL304/368 Official Journal oftheEuropean Communities 24.11.75
ANNEX
(Contd )
Tariff
headingDescription ofgoodsRate of
conventional
duties
%
22.09 C.V.exb)More than 2litres :
(continued ) Liqueurs and brandy (other than brandy made from stone fruit ,seed
fruit orseed-fruit marc ),containing 45-2° orlessofethyl alcohol 1-60 UA
perhiand
perdegree
Fissile chemical elements and isotopes ;other radio-active chemical elements and radio­
active isotopes ;compounds ,inorganic ororganic ,ofsuch elements orisotopes ,whether
ornot chemically defined ;alloys ,dispersions and cermets ,containing any ofthese
elements ,isotopes orcompounds :
A.Fissile chemical elements and isotopes ;compounds ,alloys ,dispersions and cermets ,
containing such elements orisotopes ,including spent orirradiated nuclear reactor
cartridges :
—Natural uranium :
—Crude ;waste and scrap (EURATOM )
—Worked :
—Bars ,rods ,angles ,shapes and sections ,wire ,sheets and strips
(EURATOM )
—Other (EURATOM )
—Other (EURATOM )
exB.Artificial radio-active isotopes andtheir compounds (EURATOM ):
—Compounds ofartificial radio-active isotopes
Compounds ,inorganic ororganic ,ofthorium ,ofuranium depleted inU235 ,ofrare
earth metals ,ofyttrium orofscandium ,whether ornotmixed together :
exA.Ofthorium orofuranium depleted inU235 ,whether ornot mixed together
(EURATOM ),other than thorium salts
Single orcomplex oxygen-function amino-compounds :
D.Amino acids :
exIII.Glutamic acid and itssalts :
—Sodium hydrogen glutamate28.50
28.52
29.23
33.01
37.06Free
1-6
Free
Free
19
Free
2-4
3-2
Free
1-52 UA
per 100mEssential oils (terpeneless ornot);concretes andabsolutes ;resinoids :
A.Essential oils ,notterpeneless :
II.Other :
b)Other :
—Eucalyptus oil
—Citronella ,Jamaica rosewood (Amyris balsamifera )orvetiver (Vetiveria
zizanioïdes )oils
—Other
Cinematograph film,exposed anddeveloped ,consisting only ofsound track ,negative or
positive :
—Negatives ;intermediate positives
—Other positives

24.11.75 Official Journal oftheEuropean Communities NoL304/369
ANNEX
(Contd )
Tariff
headingDescription ofgoodsRate of
conventional
duties
%
53.06 Yarn ofcarded sheep's orlambs 'wool (woollen yarn ),notputupforretail sale :
A.Containing 85 %ormore byweight ofwool orofwool andfineanimal hair :\\ Containing 85 %ormore byweight ofwool 5
Containing 85 %ormore byweight ofwool and fine animal hair 8
53.07 Yarn ofcombed sheep's orlambs 'wool (worsted yarn ),notputupforretail sale:
A.Containing 85 %ormore byweight ofwool orofwool andfineanimal hair :
Containing 85 %ormore byweight ofwool 5
Containing 85 %ormore byweight ofwool and fine animal hair 10
53.11 Woven fabrics ofsheep's orlambs 'wool oroffineanimal hair :
A.Containing 85 %ormore byweight ofsuch fibres :
—Loden fabrics (a):\\ —Ofavalue of2-50 UAormore perm2 13Il —Other 14
—Other fabrics :
—Ofcombed yarn ,ofavalue of3UAormore perm2 13
—Ofcarded yarn ,ofavalue of2-50 UAormore perm2 13
—Other 16
exB.Other :li —Fabrics ofcombed yarn ,ofavalue of2UAormore perm218
—Fabrics ofcarded yarn ,ofavalue of1-85 UAormore perm218
64.02 Footwear with outer soles ofleather orcomposition leather ;footwear (other than foot­
wear falling within heading No64.01 )with outer soles ofrubber orartificial plastic
material :
exB.Other : *
—With outer soles ofleather orcomposition leather 20
73.02 Ferro-alloys :
exG.Other :
—Ferro-titanium and ferro-silico-titanium ;ferro-tungsten and ferro-silico-tung­
sten ;ferro-molybdenum ;ferro-vanadium ;ferro-calcium-silico-manganese and
ferro-silico-calcium 7
ex82.09 Knives with cutting blades ,serrated ornot (including pruning knives ),other than knives
falling within heading No82.06 ,exluding knives with blades ofstainless steel 17
(a)"Loden fabrics "means plain-weave fabrics weighing notlessthan 250butnotmore than 450 g/m,fulled ,single-coloured orwith mixed ormottled
yarns ,made from single yarns ofcarded wool mixed with fineanimal hair ;thefabrics may alsocontain coarse animal hairorman-made fibres .Thefibres
arelaid ororiented inthesame direction byasurface treatment which renders thefabrics waterproof .

\
NoL304/370 Official Journal oftheEuropean Communities 24.11.75
ANNEX
(Contd )
Note (ads)
TheCommunity reserves theright tocharge ,over andabove thebound duty ,anadditional
duty onsugar corresponding totheduty payable onimported sugar and applicable
tothequantity ofvarious sugars (calculated assucrose )contained inthisproduct in
excess ofthecontent ofX% byweight .
This limited content ,which varies according toproduct ,isfixed asfollows :
Tariff
heading1Description ofgoodsPercentages
(byweight )
representing
natural sugar
20.07 Fruit juices (including grape must )and vegetable juices ,whether ornotcontaining
added sugar ,butunfermented andnotcontaining spirit :
B.Ofaspecific gravity of1-33 orlessat15°C:\\ —Grape juice (including grape must )15Il —Lemon juice 3li —Apple juice11
-Tomatojuice............ ..3
Allother fruit orvegetable juices falling within subheading 20.07 B,including mixtures 13