15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/1
I
(Actswhosepublication isobligatory )
COUNCIL REGULATION (EEC)No2723/76
of8November 1976
amending Regulation (EEC)No950/68ontheCommonCustomsTariff
THECOUNCIL OFTHEEUROPEAN COMMUNITIES .beincluded intheCommon CustomsTariffand/or
amendcustomsduties;whereasitisthereforeap­
propriatetoincludeinthisRegulation alltheamend­
mentsresultingfromRegulations adoptedunderthe
commonagricultural policy;
Whereasitisappropriate ,forthesakeofclarity,to
bringthewholeoftheCommon CustomsTariff
uptodate;whereas,forthispurpose,itisnecessary
tocollectinasingletextnotonlythepartswhich
areamendedasfrom1January1977butalsothe
partswhichhavealreadybeenamendedandthose
whichremainunchanged ;
Whereas,althoughtemporary tariffamendments and
thepreferential systemsresultingfromthevarious
actsadoptedbytheCommunity formanintegral
partoftheCommonCustomsTariff,itseemsap­
propriatenottoincludetheminthisRegulation ;
WhereasthisRegulation doesnotapplytoproducts
coveredbytheTreatyestablishing theEuropeanCoal
andSteelCommunity althoughthenomenclature and
theconventional dutiesfortheseproductsareincluded,
fprinformation purposes,intheScheduleofCustoms
Dutiesinordertomakethelattereasiertounderstand ,HavingregardtotheTreatyestablishing theEuropean
Economic Community ,andinparticular Articles28
and113thereof,
HavingregardtotheproposalfromtheCommission ,
Whereas,undertheagreement signedwiththird
countries asaresultofthenegotiations carriedout
pursuanttoArticleXXIV(6)oftheGeneralAgree­
mentonTariffsandTrade,asconcluded bythe
CouncilDecisionof20July1974,theEuropean
Economic Community hasundertaken toreduceor
amendcustomsdutiesforvariousproducts ;whereas
foracertainrangeofproductsthereduction or
amendment ofthecustomsdutyshallapplyon1July
1977;whereasitisexpedient ,therefore ,inorderto
ensureuniformapplication oftheCommonCustoms
Tariff,tospecifyinCouncilRegulation (EEC)No
950/68on28June1968ontheCommon Customs
Tariff(*),aslastamendedbyRegulation (EEC)No
1167/76(2),theconventional dutiesapplicable to
thoseproducts ;
HASADOPTED THISREGULATION :
Article 1Whereasforcertainheadingsorchapternotesitis
necessarytointroduceamendments withtheobject
ofensuringuniformapplication oftheCommon
CustomsTariff;whereas,moreover ,acertainnumber
ofdraftingamendments isjustifiedforthepurpose
ofimproving theCommonCustomsTariff;
WhereascertainRegulations onthecommonorgan­
izationofagricultural marketsprovidethatthetariff
nomenclature resultingfromtheirapplication shallTheAnnexheaded'Common Customs Tariff'to
Regulation (EEC)No950/68isherebyreplacedbythe
AnnexappendedtothisRegulation .
Article2
HOJNoL172,22.7.1968,p.1.
(2)OJNoL135,24.5.1976,p.42.ThisRegulation shallenterintoforceon1January
1977.

NoL314/2 OfficialJournaloftheEuropeanCommunities 15.11.76
ThisRegulation shallbebindinginitsentiretyanddirectlyapplicable inallMember
States.
DoneatBrussels,8November 1976.
FortheCouncil
ThePresident
W.F.DU1SENBERG

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/3
ANNEX
COMMON CUSTOMS TARIFF


15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/5
SUMMARY
Page Chapter Page
13Rawvegetablematerialsofakindsuitablefor
useindyeingorintanning;lacs;gums,resins
andothervegetablesapsandextracts 63
14Vegetable plaitingandcarvingmaterials ;vege­
tableproducts notelsewhere specified or
included 65PARTI—PRELIMINARY PROVISIONS
SectionI—GeneralRules
A.Rulesfortheinterpretation ofthenomenclature
oftheCommon CustomsTariff 11
B.Generalrulesconcerning duties 12SectionIII
C.Generalrulesapplicable bothtonomenclature
Animalandvegetablefatsandoilsandtheircleavage
products ;preparedediblefats;andtoduties 12
Section11—SpecialProvisionsanimalandvegetable waxes
15Animalandvegetablefatsandoilsandtheir
cleavageproducts ;preparedediblefats;animal A.Goodsforcertaincategories ofships,boatsand
othervessels 13
B.Minorimportations ofanon-commercial nature.13andvegetablewaxes 66
SectionIV
C.Packingsimportedfull 14
Preparedfoodstuffs ;
beverages,spiritsandvinegar;tobacco
16Preparations ofmeat,offish,ofcrustaceans or
molluscs 71
17Sugarsandsugarconfectionery 73
18Cocoaandcocoapreparations 77PARTII—SCHEDULE OFCUSTOMS
DUTIES
SectionI
Chapter
Liveanimals;animalproducts
1Liveanimals 17
2Meatandediblemeatoffals 19
3Fish,crustaceans andmolluscs 2619Preparations ofcereals,flourorstarch;pastry­
cooks'products 80
20Preparations ofvegetables ,fruitorotherparts
ofplants 86
21Miscellaneous ediblepreparations 94
22Beverages ,spiritsandvinegar 102
23Residuesandwastefromthefoodindustries ;
preparedanimalfodder 109
24Tobacco 1124Dairyproduce;birds'eggs;naturalhoney;edible
productsofanimalorigin,notelsewhere speci­
fiedorincluded . 31
5Productsofanimalorigin,notelsewhere speci­
fiedorincluded 36
Section 11
VegetableproductsSectionV
Mineralproducts
25Salt;sulphur;earthsandstone;plastering
materials ,limeandcement 113 6LiVetreesandotherplants;bulbs,rootsandthe
like;cutflowersandornamental foliage 38
7Ediblevegetables andcertainrootsandtubers40
8Ediblefruitandnuts;peelofmelonsorcitrus
fruit 4426Metallicores,slagandash 118
27Mineralfuels,mineraloilsandproductsoftheir
distillation ;bituminous substances ;mineral
waxes 120
9Coffee,tea,mateandspices 49
10Cereals 52SectionVI
11Productsofthemillingindustry ;maltand
starches;gluten;inulin 55
12Oilseedsandoleaginous fruit;miscellaneous
grains,seedsandfruit;industrialandmedical
plants;strawandfodder 60Products ofthechemicalandalliedindustries
28Inorganic chemicals ;organicandinorganic
compounds ofpreciousmetals,ofrareearth
metals,ofradio-active elementsandofisotopes 127

NoL314/6 OfficialJournaloftheEuropeanCommunities 15.11.76
Chapter Page
SectionXChapter Page
29Organicchemicals 139
30Pharmaceutical products 156
31Fertilisers 158Paper-making material;paperandpaperboard andarticles
thereof
47Paper-making material 20032Tanninganddyeingextracts;tanninsandtheir
derivatives ;dyes,colours,paintsandvarnishes ;
putty,fillersandstoppings ;inks 161
33Essentialoilsandresinoids ;perfumery ,cosmetics48Paperandpaperboard ;articlesofpaperpulp,
ofpaperorofpaperboard 201
andtoiletpreparations 16449Printedbooks,newspapers ,picturesandother
productsoftheprintingindustry;manuscripts ,
typescripts andplans 20634Soap,organicsurface-active agents,washing
preparations ,lubricating preparations ,artificial
waxes,preparedwaxes,polishingandscouring
preparations ,candlesandsimilararticles,modelr
lingpastesand"dentalwaxes" 166
35Albuminoidal substances ;glues 168
36Explosives ;pyrotechnic products ;matches ;pyro­
phoricalloys;certaincombustible preparations 170
37Photographic andcinematographic goods....171
38Miscellaneous chemicalproducts 173SectionXI
Textilesandtextilearticles
50Silkandwastesilk 212
51Man-made fibres(continuous ) 214
52Metallised textiles 216
53Woolandotheranimalhair 217
54Flaxandramie 219
55Cotton 220SectionVII
Artificialresinsandplasticmaterials,celluloseestersand
ethers,andarticlesthereof;rubber,syntheticrubber,
factice,andarticlesthereof56Man-made fibres(discontinuous ) 221
39Artificialresinsandplasticmaterials,cellulose
estersandethers;articlesthereof 178
40Rubber,syntheticrubber,factice,andarticles
thereof 18357Othervegetabletextilematerials ;paperyarnand
wovenfabricsofpaperyarn 223
58Carpets,mats,mattingandtapestries ;pileand
chenillefabrics;narrowfabrics;trimmings ;
tulleandothernetfabrics;lace;embroidery ...224
59Waddingandfelt;twine,cordage,ropesand
cables;specialfabrics;impregnated and
coatedfabrics;textilearticlesofakindsuitableSectionVIII forindustrial use 227
60Knittedandcrochetedgoods 231
61Articlesofapparelandclothingaccessories of
textilefabric,otherthanknittedorcrocheted
goods 233
62Othermadeuptextilearticles 235Rawhidesandskins,leather,furskinsandarticlesthereof;
saddleryandharness;travelgoods,handbagsandsimilar
containers ;articlesofgut(otherthansilk-worm gut)
41Rawhidesandskins(otherthanfurskins)and
leather 188
42Articlesofleather;saddleryandharness;travel
goods,handbagsandsimilarcontainers ;articles
ofanimalgut(otherthansilk-worm gut)190
43Furskinsandartificialfur;manufactures thereof19263Oldclothingandothertextilearticles;rags....237
SectionXII
Footwear,headgear,umbrellas,sunshades ,whips,riding­
cropsandpartsthereof;preparedfeathersandarticles
madetherewith ;artificialflowers:articlesofhumanhair; SectionIXfans
64Footwear ,gaitersandthelike;partsofsuch
articles 238Woodandarticlesofwood;woodcharcoal;corkand
articlesofcork;manufactures ofstraw,ofespartoandof
otherplaitingmaterials ;basketware and
wickerwork
44Woodandarticlesofwood;woodcharcoal ...19465Headgearandpartsthereof 240
45Corkandarticlesofcork 19866Umbrellas ,sunshades ,walking-sticks ,whips,
riding-crops andpartsthereof 242
67Preparedfeathersanddownandarticlesmade
offeathersorofdown;artificialflowers;articles 46Manufactures ofstraw,ofespartoandofother
plaitingmaterials ;basketware andwickerwork 199 ofhumanhair;fans 243

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/7
Chapter Page Chapter Page
SectionXIII 87Vehicles,otherthanrailwayortramwayrolling­
stock,andpartsthereof 330
88Aircraftandpartsthereof;parachutes ;catapults
andsimilaraircraftlaunchinggear;groundflying
trainers 333
89Ships,boatsandfloatingstructures 334Articlesofstone,ofplaster,ofcement,ofasbestos,of
micaandofsimilarmaterials ;ceramicproducts ;glass
andglassware
68Articlesofstone,ofplaster,ofcement,ofasbestos,
ofmicaandofsimilarmaterials 245
69Ceramicproducts 249
70Glassandglassware 253
SectionXIVSectionXVIII
Optical,photographic ,cinematographic ,measuring ,
checking ,precision,medicalandsurgicalinstruments and
apparatus ;clocksandwatches;musicalinstruments ;
soundrecordersandreproducers ;televisionimageand
soundrecordersandreproducers ,magnetic;
partsthereofPearls,preciousandsemi-precious stones,preciousmetals
rolledpreciousmetals,andarticlesthereof;imitation
jewellery;coin
71Pearls,preciousandsemi-precious stones,pre­
ciousmetals,rolledpreciousmetals,andarticles
thereof;imitationjewellery 257
72Coin 262
SectionXV
Basemetalsandarticlesofbasemetal
73Ironandsteelandarticlesthereof 26490Optical,photographic ,cinematographic ,measur­
ing,checking,precision,medicalandsurgical
instruments anaapparatus ;partsthereof 335
91Clocksandwatchesandpartsthereof 341
92Musicalinstruments ;soundrecorders and
reproducers ;television imageandsound
recordersandreproducers ,magnetic;partsand
accessories ofsucharticles 343
SectionXIX
Armsandammunition ;partsthereof
93Armsandammunition ;partsthereof 34674Copperandarticlesthereof 279
75Nickelandarticlesthereof 282
76Aluminium andarticlesthereof 284
77Magnesium andberylliumandarticlesthereof287
78Leadandarticlesthereof 288
79Zincandarticlesthereof 290
80Tinandarticlesthereof 292SectionXX
Miscellaneous manufactured articles
94Furnitureandpartsthereof;bedding,mattresses ,
mattresssupports,cushionsandsimilarstuffed
furnishings 348
95Articlesandmanufactures ofcarvingormould­81Otherbasemetalsemployedinmetallurgy and
articlesthereof 294
82Tools,implements ,cutlery,spoonsandforks,
ofbasemetal;partsthereof 297
83Miscellaneous articlesofbasemetal 300 ingmaterial 350
SectionXVI96Brooms,brushes,featherdusters,powder-puffs
andsieves 352
Machinery andmechanical appliances ;electricalequip­
ment;partsthereof
84Boilers,machinery andmechanical appliances ;97Toys,gamesandsportsrequisites ;parts
thereof 353
98Miscellaneous manufactured articles 355
partsthereof 304
85Electrical machinery andequipment ;parts
thereof 319SectionXXI
Worksofart,collectors'pieces,andantiques
99Worksofart,collectors'pieces,andantiques ..358SectionXVII
ANNEXVehicles,aircraft,andpartsthereof;vesselsandcertain
associated transportequipment
86Railwayandtramwaylocomotives ,rolling-stock
andpartsthereof;railwayandtramwaytrack
fixturesandfittings;trafficsignallingequipment
ofallkinds(notelectrically powered ) 328Headingsorsubheadings ofwhichonlypartis
coveredbyaGATTconcession orinwhichdifferent
concessions havebeengranted 361


15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/9
PARTI
PRELIMINARY PROVISIONS


15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/11
SECTION 1
GENERAL RULES
A.Rulesfortheinterpretation ofthenomenclature oftheCommonCustomsTariff
Interpretation ofthenomenclature oftheCommonCustomsTariffshallbegoverned
bythefollowingprinciples :
1.ThetitlesofSections,Chaptersandsub-Chapters areprovidedforeaseofrefer­
enceonly;forlegalpurposes,classification shallbedetermined accordingtothe
termsoftheheadingsandanyrelativeSectionorChapterNotesand,provided
suchheadingsorNotesdonototherwise require,according tothefollowing
provisions .
2.(a)Anyreferenceinaheadingtoanarticleshallbetakentoincludeareference
tothatarticleincomplete orunfinished ,providedthat,asimported ,the
incomplete orunfinished articlehastheessentialcharacterofthecomplete
orfinishedarticle.Itshallalsobetakentoincludeareference tothatarticle
completeorfinished (orfallingtobeclassifiedascompleteorfinishedby
virtueofthisRule),importedunassembled ordisassembled .
(b)Anyreferenceinaheadingtoamaterialorsubstanceshallbetakentoinclude
areference tomixturesorcombinations ofthatmaterialorsubstance with
othermaterialsorsubstances .Anyreferencetogoodsofagivenmaterialor
substance shallbetakentoincludeareferencetogoodsconsisting whollyor
partlyofsuchmaterialorsubstance .Theclassification ofgoodsconsisting
ofmorethanonematerialorsubstance shallbeaccordingtotheprinciples
ofRule3.
3.Whenforanyreason,goodsare,primafacie,classifiable undertwoormore
headings,classification shallbeeffectedasfollows:
(a)Theheadingwhichprovidesthemostspecificdescription shallbepreferred
toheadingsproviding amoregeneraldescription .
(b)Mixturesandcomposite goodswhichconsistofdifferentmaterialsorare
madeupofdifferentcomponents andwhichcannotbeclassifiedbyreference
to3(a)shallbeclassifiedasiftheyconsistedofthematerialorcomponent which
givesthegoodstheiressentialcharacter,insofarasthiscriterionisapplicable .
(c)Whengoodscannotbeclassifiedbyreferenceto3(a)or3(b),theyshallbe-
classifiedundertheheadingwhichinvolvesthehighestrateofdutyandif
thisrateisthesameforseveralheadings,theyshallbeclassifiedunderthat
oneofsuchheadingswhichoccurslatestinthenomenclature oftheTariff.
4.GoodsnotfallingwithinanyheadingoftheTariffshallbeclassifiedunderthe
headingappropriate tothegoodstowhichtheyaremostakin.
5.TheaboveRulesshallalsoapplymutatismutandiswhendetermining theappro­
priatesubheading withinaheading.

NoL314/12 OfficialJournaloftheEuropeanCommunities 15.11.76
B.Generalrulesconcerning duties
1.Thecustomsdutiesapplicable toimportedgoodsoriginating incountrieswhich
areContracting PartiestotheGeneralAgreement onTariffsandTradeorwith
whichtheEuropeanEconomicCommunity hasconcluded agreements containing
themostfavourednationtariffclauseshallbetheconventional duties(orduties
resultingfromconventions )shownincolumn4ofthescheduleofduties;until
suchtimeasacommontradepolicyentersintoforceinthisrespect,these"con­
ventional"ratesshallapplytogoodsotherthanthosereferredtoabove,imported
fromanythirdcountry.
Whereno"conventional "dutyisshownagainstaheadingorsubheading ,or
wheretherateofthe"conventional "dutyishigherthanthatoftheautonomous
dutyshownincolumn3,dutyshallbechargeable attherateoftheautonomous
duty.
2.Paragraph 1shallnotapplywherespecialautonomous customsdutiesareprovided
forinrespectofgoodsoriginating incertaincountriesorwherepreferential
customsdutiesareapplicable inpursuance ofagreements .
3.Paragraphs 1and2shallnotprecludetheMemberStatesfromapplyingcustoms
dutiesotherthanthoseoftheCommon CustomsTariffwheretheapplication
ofsuchotherdutiesisjustifiedbyCommunity Law.
4.Thedutiesexpressed aspercentage ratesincolumns3and4areadvalorem
duties.
5.Theletter(L)appearing incolumn3oppositecertainheadingsorsubheadings
denotesthatthegoodsconcerned aresubjecttolevies.
6.Theletters"vc"incolumns3and4denotethatthegoodsconcerned arechargeable
witha"variablecomponent "determined undertheregulations relatingtotrade
incertaingoodsprocessedfromagricultural products .
C.Generalrulesapplicable bothtonomenclature andtoduties
1.Unlessprovidedotherwise ,theprovisions relatingtovalueforcustomspurposes
shallbeappliedtodetermine ,inadditiontothevaluefortheassessment ofad
valoremcustomsduties,thevaluesbyreferencetowhichthescopeofcertain
headingsorsubheadings isdefined.
2.Thedutiableweight,inthecaseofgoodschargeable byweight,andtheweights
byreferencetowhichthescopeofcertainheadingsorsubheadings isdefined,
shallbetakentobe:
(a)inthecaseofareferenceto"grossweight",theaggregateweightofthegoods
andofallpackingsthereof;
(b)inthecaseofareferenceto"netweight"orsimplyto"weight"without
qualification ,theweightofthegoodsthemselves withoutpackingofanykind.
Forthepurposesofparagraphs (a)and(b)above,"packing"meansanyexternal
orinternalcontainers ,holders,wrappings orsupports,otherthantransportde­
vices(e.g.,transportcontainers),tarpaulins ,tackleorancillarytransportequip­
ment.
3.Theunitofaccount (UA)byreferencetowhichcertainspecificcustomsduties
areexpressedorthescopeofcertainheadingsorsubheadings isdefinedhasa
valueof0-88867088 goffinegold.Theexchangeratetobeusedinconverting
theunitofaccountintoBelgianfrancs,Danishksoner,Dutchguilders,French
francs,Germanmarks,Irishpounds,Italianlire,Luxembourg francsorpounds
sterlingshallbethatcorresponding totheparvaluecommunicated toandrecog­
nisedbytheInternational Monetary Fundinrespectofthesecurrencies .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/13
SECTION II
SPECIAL PROVISIONS
A.Goodsforcertaincategories ofships,boatsandothervessels
Customsdutiesaresuspended inrespectofgoodsforuseintheconstruction ,repair,
maintenance orconversion oftheships,boatsorothervesselslistedinthefollowing
schedule,orforfittingoutorequippingsuchships,boatsorothervessels.
Heading
number Description ofgoods
89.01 Ships,boatsandothervesselsnotfallingwithinheadingsNos89.02to
89.05:
A.Warships
B.Other:
I.Sea-going vessels
89.02 Vesselsspeciallydesignedfortowing(tugs)orpushingothervessels:
A.Tugs
B.Pushercraft:
I.Sea-going
89.03 Light-vessels ,fire-floats,dredgersofallkinds,floatingcranes,andother
vesselsthenavigability ofwhichissubsidiary totneirmainfunction;
floatingdocks:
A.Sea-going vessels
Thesuspension shallbesubjecttosuchconditions asmaybedetermined bythecom­
petentauthorities withaviewtoCustomscontroloftheuseofsuchgoods.
B.Minorimportations ofanon-commercial nature
1.Customsdutyshallbechargedattheflatrateof10%advaloremongoodssent
insmallconsignments toprivateindividuals ,providedthatsuchimportations are
notofacommercial nature.Suchflatrateassessment shallnotapplytogoods
fallingwithinChapter24.
2.Animportation shallbetreatedasnotbeingofacommercial natureif:
—itisoccasional ;
—itconsistssolelyofgoodsforpersonalorfamilyusebytheconsignee,andof
suchkindorquantitythatthereisnoindicationthattheyarebeingimported
foranycommercial purpose;and
—itconsistsofgoodsofanaggregatevaluenotexceeding 60UA.

NoL314/14 OfficialJournaloftheEuropeanCommunities 15.11.76
3.Theflatrateofcustomsdutyof10%advaloremshallnotapplytogoodsimported
undertheconditions setoutinparagraph 1iftheaddresseeofthepackethas,
beforetheyarechargedwiththesaidflatrate,requestedthattheybesubjected
tothecustomsdutiesappropriate tothem.Allthegoodsmakinguptheconsign­
mentshallthenbesubjectedtothedutieswhichareappropriate tothem.
C.Packingsimportedfull
1.Packings,asdefinedinSectionI,C.,2.,importedfullanddeclaredforhomeuse
atthesametimeasthegoodscontainedthereinshallbe:
(a)chargeable atthesamerateofcustomsdutyasthegoodscontained therein:
—wheresuchgoodsaresubjecttoanadvaloremcustomsduty,or
—wherethepackingsaretobeincludedinthedutiableweightofthegoods
contained therein;
(b)admittedfreeofcustomsduties:
—wherethegoodscontained thereinarefreeofcustomsduty,or
—wherethegoodscontainedthereinaredutiableotherwisethanbyreference
toweightorvalue,or
—wheretheweightofthepackingsisnottobeincludedinthedutiableweight
ofthegoodscontainedtherein;
(c)chargeable attheratesofcustomsdutyappropriate tothem,notwithstanding
subparagraphs (a)and(b)above:
—wheretheyarenotofatypenormallyusedforthegoodscontainedtherein
andhaveanindependent anddurableuseotherthanaspackings,or
—wheretheyhavebeenusedinordertoevadepaymentofthecustoms
dutiesapplicabletheretoinaccordance withtheirtariffdescription .
2.Wherepackingscoveredbytheprovisions ofparagraphs 1(a)and(b)contain
goodsofseveraldifferentTariffdescriptions ,theweightandvalueofthepackings
shall,forthepurposeofdetermining theirdutiableweightorvalue,beapportioned
betweenallthegoodscontained,inproportion totheweightorvalueofthose
goods.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/15
PARTII
SCHEDULE OFCUSTOMS DUTIES


NoL314/17 15.11.76 OfficialJournaloftheEuropeanCommunities
SECTION I
LIVEANIMALS ;ANIMAL PRODUCTS
.CHAPTER 1
LIVEANIMALS
Notes
1.ThisChaptercoversallliveanimalsexcept:
(a)Fish,crustaceans andmolluscs,ofheadingsNos03.01and03.03;
(b)Microbial culturesandotherproductsofheadingNo30.02;and
(c)AnimalsofheadingNo97.08.
2.AnyreferenceinthisChaptertoaparticular genusorspecies,exceptwherethecontextotherwiserequires,
includesareferencetotheyoungofthatgenusorspecies.
Additional Note
Forthepurposesofsubheading 01.02A11a),theexpression"calves"meansanimalsofthedomesticbovinespecies
weighingonthehoof220kgorlessandnotyethavinganypermanent teeth.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
01.01 Livehorses,asses,mulesandhinnies:
A.Horses :
I.Pure-bred breedinganimals (a) Free Free
II.Forslaughter (a) 11 4
III.Other 23 18
B.Asses 12 —
C.Mulesandhinnies 17 —
01.02 Liveanimalsofthebovinespecies:
A.Domesticspecies:
I.Pure-bred breedinganimals (a) Free Free
II.Other:
a)Calves 16(b)
+(L)n
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thisrateisreducedto4%inrespectofcalvesofaweightoflessthan80kg,intendedforfattening,subjecttocertainconditions prescribed byArticle11
(asamended )ofRegulation (KKC)NoS05/68oftheCouncilof17June1968.
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL314/18 OfficialJournaloftheEuropeanCommunities 15.11.76
•/.RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
'/.
1 2 3 4
01.02
Ccontinued )A.II.b)Other:
1.Notyethavinganypermanent teeth,ofaweightofnotless
than350kgbutnotmorethan450kg,intheeaseofmale
animals,orofnotlessthan320kgbutnotmorethan420kg
inthecaseoffemaleanimals(a)
2.Other
B.Other .*16+(L)C)
16(C)+(L)(*)
Free(b)
(d)(e)
01.03 Liveswine:
A.Domestic species:
I.Pure-bred breedinganimals (a)
II.Other:
a)Sowshavingfarrowedatleastonce,ofaweightofnotlessthan
160kg
b)OtherFree
16(L)
16(L)Free
B.Other Free —
01.04 Livesheepandgoats:
A.Domestic species:
I.Sheep:
a)Pure-bred breedinganimals (a)
b)Other
II.Goats:
a)Pure-bred breedinganimals (a) .'
b)OtherFree
15
5
5Free
B.Other Free—
01.05 Livepoultry,thatistosay,fowls,ducks,geese,turkeysandguineafowls:
A.Ofaweightnotexceeding 185g 12(L)—
B.Other:
I.Fowls
II.Ducks
III.Geese
IV.Turkeys
V.Guineafowls12(L)
12(L)
12(L)
12(L)
12(L)—
01.06 Otherliveanimals :
A.Domestic rabbits
B.Pigeons10
128
10
C.Other Free (f)
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thelevyshallbeestablished inaccordance withtheprovisions setoutinProtocolNo1appendedtotheTradeAgreement betweentheEECandthe
SocialistFederalRepublicofYugoslavia .
(c)Thisrateisreducedto8%inrespectofyoungmaleanimalsofaweightofnotlessthan220kgbutnotmorethan300kg,intendedforfattening,subject
tocertainconditions prescribed byArticle11(asamended )ofRegulation (EEC)No805/68oftheCouncilof27June1968.
(d)Arateof6%isapplicablewithinthelimitsofanannualtariffquota,tobegrantedbythecompetentauthorities oftheEuropeanCommunities ,of20000
heifersandcows(otherthanforslaughter )ofthefollowingmountain breeds :grey,brown,yellow,spottedSimmcntal andPinzgau.Qualification forquota
issubjecttoconditions robedetermined bythecompetent authorities oftheMemberStateofdestination .
(e)Arateof4%isapplicable withinthelimitsofanannualtariffquota,tobegrantedbythecompetent authorities oftheEuropean Communities ,of5000
bulls,cowsandheifers(otherthanforslaughter )ofthefollowing breeds:spottedSimmental ,SchwyzandFribourg .Toqualifyforthequota,animal*
ofthebreedsspecifiedmustbecoveredbythefollowing documents :
—bulls: pedigreecertificate ;
—cowsandheifers:pedigreecertificate orherdbookentrycertificate attestingtothepurityofthebreed.
(f)SeeAnnex.
[*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/19
CHAPTER 2
MEATANDEDIBLE MEATOFFALS
Note
ThisChapterdoesnotcover:
(a)ProductsofthekindsdescribedinheadingsNos02.01,02.02,02.03,02.04and02.06,unfitorunsuitable for
humanconsumption ;
(b)Guts,bladdersorstomachsofanimals(headingNo05.04)andanimalblood(headingNo05.15);or
(c)Animalfat,otherthanproductsofheadingNo02.05(Chapter15).
Additional Notes
1.Thefollowing expressions shallhavethemeaningshereunder assignedtothem:
A."Carcasesofdomesticbovineanimals",forthepurposesofsubheading 02.01Alla):wholecarcasesof
theslaughtered animalsafterhavingbeenbled,eviscerated andskinned.Suchcarcasesareimportedwith
orwithouttheheads,withorwithoutthefeetandwithorwithouttheotheroffalsattached .'Wherecarcases
areimportedwithouttheheads,thelattermusthavebeenseparatedfromthecarcaseattheatloido-occipital
joint.Whenimportedwithoutthefeet,thelattermusthavebeencutoffatthecarpo-metacarpian ortarso­
metatarsian joints;
B."Half-carcasesofdomesticbovineanimals",forthepurposesofsubheading 02.01Alla):theproduct
resultingfromthesymmetrical divisionofthewholecarcasethroughthecentreofeachcervical,dorsal,
lumbarandsacralvertebraandthroughthecentreofthesternumandoftheischio-pubic symphysis;
C."Calfcarcases",forthepurposesofsubheading 02.01Alla)1aa)11:carcasesofanimalsofthedomestic
bovinespecieswiththetypicallightcolourofveal,weighingpercarcase130kgorless;
D."Calfhalf-carcases",forthepurposesofsubheading 02.01A11a)1aa)11:half-carcases ofanimals
ofthedomesticbovinespecieswiththetypicallightcolourofveal,weighingperhalf-carcase 65kg
orless;
E."Unseparated calfforequarters ",forthepurposesofsubheading 02.01A11a)1aa)22:thewholeofthe
frontpartofacalfcarcasecomprising allthebonesandthescrag,neckandshoulder,withamaximum
ofeightpairsofribsandaminimumoffourpairsofribswithorwithoutthethinflank.Thesecutsmust
beofthetypicallightcolourofvealandweighnotmorethan60kg;
F."Separated calfforequarters ",forthepurposesofsubheading Ol.OlA11a)1aa)22:thefrontpartofa
calfhalf-carcase comprising allthebonesandthescrag,neckandshoulder,withamaximum ofeightribs
andaminimum offourribswithorwithoutthethinflank.Thesecutsmustbeofthetypicallightcol­
ourofvealandweighnotmorethan30kg;
G."Unseparated calfhindquarters ",forthepurposesofsubheading 02.01Alla)1aa)33:thewholeofthe
rearpartofacalfcarcasecomprising allthebonesandthethighsandloins,withaminimumoffivepairs
ofwholeorcutribswithorwithouttheknuckleandwithorwithoutthethinflanks.Thesecutsmustbe
ofthetypicallightcolourofvealandweighnotmorethan75kg.Theexpression istobeextendedtocover
thewholeofthefrontpartofacalfcarcasecomprising allthebonesandthescrag,neckandshoulder,
withmorethaneightpairsofribs;
H."Separated calfhindquarters ",forthepurposesofsubheading 02.01Alla)1aa)33:therearpartofacalf
half-carcase comprising allthebonesandthethighandloin,withaminimum offivewholeorcutribs
withorwithouttheknuckleandwithorwithoutthethinflanks.Thesecutsmustbeofthetypicallight
colourofvealandweighnotmorethan40kg.Theexpression istobeextendedtocoverthefrontpartof
acalfhalf-carcasecomprising allthebonesandthescrag,neckandshoulder,withmorethaneightribs;
IJ."Compensated quarters":
(a)forthepurposesofsubheading 02.01Alla)1bb)11:portionscomposed ofeither:
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthetenthrib;
andhindquarters comprising allthebonesandthethighandsirloin,andcutatthethirdrib;or
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthefifthrib,
withthewholeoftheflankandbreastattached;andhindquarters comprising allthebonesandthe
thighandsirloin,andcutattheeighthcutrib.
Theforequarters andthehindquarters constituting "compensated quarters"mustbeimportedatthe
sametimeandinequalnumbers,andthetotalweightoftheforequarters mustbethesameasthatof
thehindquarters ;adifference ofnotmorethan5%inthoseweightsisallowed;

NoL314/20 OfficialJournaloftheEuropeanCommunities 15.11.76
(b)forthepurposesofsubheading 02.01Alla)2aa):portionscomposed ofeither:
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthetenthrib;
andhindquarters comprising allthebonesandthethighandsirloin,andcutatthethirdrib;or
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthefifthrib,
withthewholeoftheflankandbreastattached;andhindquarters comprising allthebonesandthe
thighandsirloin,andcutattheeighthcutrib.
Theforequarters andthehindquarters constituting "compensated quarters"mustbeimportedatthe
sametimeandinequalnumbers,andthetotalweightoftheforequarters mustbethesameasthat
ofthehindquarters ,adifference ofnotmorethan5%inthoseweightsbeingallowed;
K."Forequarters ofadultanimals",forthepurposesofsubheading 02.01Alla)1bb)22,and"forequarters ",
forthepurposesofsubheading 02.01AIIa)2bb):thefrontpartofthehalf-carcasecomprising allthe
bonesandthescrag,neckandshoulder,withaminimumoffourribsandamaximum oftenwholeorcut
ribs,withorwithoutthethinflanks;
L."Hindquarters ofadultanimals",forthepurposesofsubheading 02.01Alla)1bb)33,and"hindquarters
forthepurposesofsubheading 02.01Alla)2cc):therearpartofthehalf-carcase comprising allthebones
andthethighandsirloin,withaminimum ofthreewholeorcutribs,withorwithouttheshinandwith
orwithoutthethinflanks;theexpressions aretobeextendedtocoverthefrontpartofthehalf-carcase
comprising allthebonesandincludingthescrag,neckandshoulder,butwithmorethantenribs;
M.(a)"Crop"and"chuckandblade"cuts,forthepurposesofsubheading 02.01AIIa)2dd)2bbb):
thedorsalpartoftheforequarter ,includingtheupperpartoftheshoulder,obtainedbyacutalong
astraightlinethroughthepointwherethefirstribjoinsthefirststernalsegmenttothepointofre­
flectionofthediaphragm onthetenthwithaminimumoffourribsandamaximum oftenribs;
(b)"Brisket"cut,forthepurposesofsubheading 02.01Alla)2dd)2bbb):thelowerpartofthefore­
quartercomprising thebrisketnavelendandbrisketpointend;
N.Indetermining thenumberofwholeorcutribsreferredtoinparagraphs EtoL,onlythoseattachedto
thebackbone shallbetakenintoconsideration .
2.A.Forthepurposesofsubheadings 02.06BIa)2aa)and02.06Bib)2aa),"baconsides"shallbetakento
meanpighalf-carcaseswithoutthehead,chaps,neck,feet,tail,flarefat,kidneys,tenderloin ,bladebone,
sternum,vertebralcolumn,pelvicboneanddiaphragm ;
B.Forthepurposesofsubheadings 02.06B1a)2bb)and02.06B1b)2bb),"spencers"shallbetakento
meanbaconsideswithouttheham,whetherornotboned;
C.Forthepurposesofsubheadings 02.06B1a)2cc)and02.06Bib)2cc),"3/4sides"shallbetakentomean
baconsideswithouttheshoulder,whetherornotboned;
D.Forthepurposesofsubheadings 02.06BIa)2cc)and02.06BIb)2cc),"middles"shallbetakentomean
baconsideswithoutthehamandtheshoulder,whetherornotboned.
3.Forthepurposesofsubheadings 02.06BIb)3aa),4aa),5aa),6aa)and7aa),productswhosewater/protein
ratiointhemeat(nitrogencontentmultiplied by6-25)ismorethan2-8shallbeconsidered asslightlydried
andslightlysmoked.
•/.RateofDuty
Heading
number Descriptionautonomous
•/·
orLevy
(L)conventional
•/.
1 2 3 4
02.01 MeatandedibleoffalsoftheanimalsfallingwithinheadingNo.01.01,
01.02,01.03or01.04,fresh,chilledorfrozen:
A.Meat:
I.Ofhorses,asses,mulesandhinnies 16 8 t

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/21
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/·
1 2 3 4
02.01 A.II.Ofbovineanimals:
(continued ) a)Ofdomesticbovineanimals :
1.Freshorchilled:
aa)Ofcalves;
11.Carcases andhalf-carcases 20+(L)H—
22.Separatedorunseparated forequarters
33.Separatedorunseparated hindquarters20+(L)H
20+(L)r)—
bb)Ofadultanimals :
11.Carcases,half-carcases or"compensated "quarters :
aaa)Carcasesofaweightofnotlessthan180kg
butnotmorethan270kgandhalf-carcases
or"compensated "quarters,ofaweightofnot
lessthan90kgbutnotmorethan135kg,
withalowdegreeofossification ofthe
cartilages (moreespecially thoseofthesym­
physispubisandthevertebralapophyses),the
meatofwhichisofalightpinkcolourand
thefatofwhich,ofextremely finestructure,
iswhitetolightyellowincolour(a) 20+(L)n (b)
bbb)Other 20+(L)(·)—
22.Forequarters :
aaa)Ofaweightofnotlessthan45kgbutnot
morethan68kg,withalowdegreeof
ossification ofthecartilages (moreespecially
thoseorthevertebralapophyses ),themeatof
whichisofalightpinkcolourandthefatof
which,ofextremely finestructure,iswhiteto
lightyellowincolour(a) 20+(L)n (b)
bbb)Other 20+(L)(*)—
33.Hindquarters :
aaa)Ofaweightofnotlessthan45kgbutnot
morethan68kg(notlessthan38kgbutnot
morethan61kginthecaseof"Pistola"cuts),
withalowdegreeofossification ofthecar­
tilages(moreespeciallythoseofthevertebral
apophyses ),themeatofwhichisofalight
pinkcolourandthefatofwhich,ofextremely
finestructure,iswhitetolightyellowin
colour (a) 20+(L)n (b)
bbb)Other 20+(L)(*)—
cc)Othercutsofbeefandveal:
11.Unboned (bone-in) 20+(L)n—
20+(L)n— 22.Bonedorboneless .
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thelevyshallbeestablished inaccordance withtheprovisions setoutinProtocolNo1appended totheTradeAgreement betweentheEECandthe
SocialistFederalRepublicofYugoslavia .
i*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL314/22 15.11.76OfficialJournaloftheEuropeanCommunities
Heading
number DescriptionRateofDuty
autonomous
%,
otLevy
(L)conventional
•/.
1 2 3 4
02.01 A.II.a)2.Frozen :
(continued )
aa)Carcases ,half-carcases ,or"compensated "quarters....20-f(L)n (c)
bb)Forequarters 20+(L)n (c)
cc)Hindquarters 20-f(L)n (c)
dd)Other:
11.Unboned (bone-in) 20-f(L)O (a)
22.Bonedorboneless :
áaa)Forequarters ,wholeorcutintoamaximum of
fivepieces,eachquarterbeinginasingle
block;"compensated "quartersintwoblocks,
oneofwhichcontainstheforequarter ,whole
orcutintoamaximum offivepieces,and
theother,thehindquarter ,excluding theten­
derloin,inonepiece 20-f(L)n (a)
bbb)Crop,chuckandbladeandbrisketcuts(b)20+(L)(*) (a)
ccc)Other 20+(L)n (a)
b)Other 20 (a)
III.Ofswine:
a)Ofdomesticswine:
1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
flarefat 20(L)—
2.Hamsandcutsofham,unboned (bone-in) 20(L)—
3.Shoulders (fores)andcutsofshoulders ,unboned (bone-in)..20(L)—
4.Loinsandcutsofloins,unboned (bone-in) 20(L)—
5.Bellies (streaky)andcutsofbellies 20(L)—
6.Other:
aa)Bonedorbonelessandfrozen 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:
a)Ofhorses,asses,mulesandhinnies 16 10
b)Ofdomesticbovineanimals:
1.Livers 20 11
2.Other 20 7
c)Ofdomesticswine:
1.Headsandcutsofheads;necks 20(L) 9
2.Feetandtails 20(L) 9
(a)SeeAnnex.
(b)Entryunderthissubheading issubjecttotheproduction ofacertificate issuedinaccordance withtheconditions laiddownbythecompetent
authorities oftheEuropean Communities .
(c)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/23
•/.Heading
number DescriptionRateofDuty
autonomous
•/,
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,tonguesandlungs 20(L) 9
6.Livers,hearts,tonguesandlungsattachedtothetrachea
andgullet 20(L) 9
7.Other 20(L) 9
d)Other 12 3
02.02Deadpoultry (thatistosay,fowls,ducks,geese,turkeysandguinea
fowls)andedibleoffalsthereof(exceptliver),fresh,chilledorfrozen:
A.Wholepoultry:
LFowls:
a)Pluckedandgutted,withheadsandfeet,knownas"83°/o
chickens" 18(L)—
b)Pluckedanddrawn,withoutheadsandfeetbutwithhearts,
liversandgizzards,knownas"70°/ochickens" 18(L)
c)Pluckedanddrawn,withoutheadsandfeetandwithouthearts,
liversandgizzards,knownas"65°/ochickens" 18(L)—
II.Ducks:
a)Plucked,bled,guttedbutnotdrawn,withheadsandfeet,known
as"85%ducks" 18(L)—
b)Pluckedanddrawn,withoutheadsandfeetbutwithhearts,
liversandgizzards,knownas"70"/»ducks" 18(L)—
c)Pluckedanddrawn,withoutheadsandfeetandwithout
hearts,liversandgizzards,knownas"63%ducks" 18(L)—
III.Geese:
a)Plucked,bled,notdrawn,withheadsandfeet,knownas
"82%geese" 18(L)—
b)Pluckedanddrawn,withoutheadsandfeet,withorwithout
heartsandgizzards,knownas"75%geese" 18(L)—
IV.Turkeys 18(L)—
V.Guineafowls18(L)—
B.Poultrycuts(excludingoffals):
I.Bonedorboneless18(L)—
II.Unboned (bone-in):
a)Halvesorquarters :
1.Offowls 18(L)—
2.Ofducks 18(L)—
3.Ofgeese 18(L)—
4.Ofturkeys 18(L)—
5.Ofguineafowls 18(L)—
b)Wholewings,withorwithouttips 18(L)—
c)Backs,necks,backswithnecksattached,rumpsandwingtips..18,(L)—
d)Breastsandcutsofbreasts:
1.Ofgeese 18(L)—
2.Ofturkeys 18(L)—
3.Ofotherpoultry 18(L)—
e)Legsandcutsoflegs:
1.Ofgeese 18(L)—

NoL314/24 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/»conventional
orLevy •/.
(L)
1 2 3 4
02.02 B.II.e)2.Ofturkeys:
(continued .) aa)Drumsticks andcutsofdrumsticks 18(L)—
bb)Other 18(L)—
3.Ofotherpoultry 18(L)—
f)Other 18(L)—
C.Offals 18(L)—
02.03 Poultryliver,fresh,chilled,frozen,saltedorinbrine:
A.Foiegras(gooseorduck) 5(L) 5
B.Other 16ÍI\ 14IO\L·,)
02.04 Othermeatandediblemeatoffals,fresh,chilledorfrozen:
A.Ofdomesticpigeonsanddomesticrabbits 13 11
B.Ofgame 7 5
C.Other:
I.Whaleandsealmeat;frogs'legs 19 10
II.Other 19 14
02.05 Pigfatfreeofleanmeatandpoultryfat(notrenderedorsolvent­
extracted),fresh,chilled,frozen,salted,inbrine,driedorsmoked:
A.Back-fat :
LFresh,chilled,frozen,saltedorinbrine 22(L)—
II.Driedorsmoked 22(L)—
B.Pigfat,otherthanthatfallingwithinsubheading A 22(L)—
C.Poultryfat 22(L)—
02.06 Meatandediblemeatoffals(exceptpoultryliver),salted,inbrine,dried
orsmoked :
A.Horsemeat ,salted,inbrineordried 16 13
B.Meatandediblemeatoffalsofdomestic swine:
I.Meat:
a)Saltedorinbrine:
1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
flarefat 25(L)—
2.Baconsides,spencers,3/4sidesandmiddles :
aa)Baconsides 25(L)—
bb)Spencers 25(L)—
cc)3/4sidesandmiddles 25(L)—
3.Hamsandcutsofham;unboned (bone-in) 25(L)—
4.Shoulders (fores)andcutsofshoulders ,unboned (bone-in)..25(L)—
5.Loinsandcutsofloins,unboned (bone-in) 25(L)—
6.Bellies(streaky)andcutsofbellies 25(L)—
7.Other 25(L)

15.11.76 NoL314/25 OfficialJournaloftheEuropeanCommunities
bb)Other
bb)OtherRateofDuty
HeadingDescriptionautonomous
number %conventional
orLevy %
(L)
1 2 3 4
02.06B.I.b)Driedorsmoked:(continued)1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
25(L) flarefat
2.Baconsides,spencers,3/4sidesandmiddles:
aa)Baconsides 25(L)
bb)Spencers 25(L)
cc)3/4sidesandmiddles 25(L)
3.Hamsandcutsofham,unboned(bone-in):
aa)Slightlydriedorslightlysmoked 25(L)
bb)Other 25(L)
4.Shoulders(fores)andcutsofshoulders,unboned(bone-in):
•aa)Slightlydriedorslightlysmoked 25(L)—
bb)Other 25(L)
5.Loinsandcutsofloins,unboned(bone-in):
aa)Slightlydriedorslightlysmoked 25(L)—
25(L)*
6.Bellies(streaky)andcutsofbellies:
aa)Slightlydriedorslightlysmoked 25(L)—
bb)Other 25(L)
7.Other:
aa)Slightlydriedorslightlysmoked 25(L)—
25(L)—
11.Ediblemeatoffals:
a)Headsandcutsofheads;necks 25(L)—
b)Feetandtails 25(L)—
25(L)—
25(L)—
e)Hearts,tonguesandlungs 25(L)—
f)Livers,hearts,tonguesandlungsattachedtothetracheaand25(L)—
g)Other 25(L)—
C.Other:
I.Ofdomesticbovineanimals:
a)Meat:
1.Unboned(bone-in) 24+(L)n—
2.Bonedorboneless 24+(L)n—
b)Offals 24—
II.Other 24bb)Other
bb)Other
c)Kidneys
d)Livers.
gullet
(*)Incertainconditions,alevyisapplicableinadditiontothecustomsduty.

NoL314/26 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 3
FISH,CRUSTACEANS ANDMOLLUSCS
Note
ThisChapterdoesnotcover:
(a)Marinemammals (headingNo01.06)ormeatthereof(headingNo02.04or02.06);
(b)Fish(includingliversandroesthereof),crustaceans andmolluscs,dead,unfitorunsuitable forhumanconsump­
tionbyreasonofeithertheirspeciesortheircondition (Chapter5);or
(c)Caviarorcaviarsubstitutes (headingNo16.04).
Heading
number DescriptionRateofDuty
autonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
03.01 Fish,fresh(liveordead),chilledorfrozen:
A.Freshwater fish:
I.Troutandothersalmonidae :
a)Trout 16 12
b)Salmon 16 4
c)Lakewhitefish Free 8
d)Other Free 10
II.Eels 10 5
III.Carp 10(a)8(a)
IV.Other Free 8
B.Saltwater fish:
I.Whole,headlessorinpieces:
a)Herring:
1.From15Februaryto15June:
aa)Freshorchilled Free Free
bb)Frozen Free Free
2.From16Juneto14February :
aa)Freshorchilled 20(a)(b)15(a)(c)
bb)Frozen 20(a)(b)15(a)(c)
b)Sprats:
1.From15Februaryto15June Free Free
2.From16Juneto14February 20(b) 13
(a)Subjecttocompliance withthereferenceprice.Acountervailing taxisprovidedforjnthecaseofnon-compliance withthereferenceprice.
(b)Totalsuspension foranindefinite period.
(c)Dutyexemption withinthelimitsofanannualtariffquotaof34000metrictonstobegrantedbythecompetent authorities oftheEuropeanCommunities
andsubjecttocompliance withthereferenceprice.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/27
•/.
bbb)OtherHeading
number DescriptionRateofDuty
autonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
03.01 B.I.c)Tunny:
(continued ) 1.Fortheindustrial manufacture ofproductsfallingwithin
headingNo16.04(a): *
aa)Whole:
11.Yellow-finned tunny:
aaa)Weighingnotmorethan10kgeach 25(b)(c)22(c)(d)
bbb)Other 25(b)(c)22(c)(d)
22.Long-finned tunny 25(b)(c)22(c)(d)
33.Other 25(b)(c)22(c)(d)
bb)Gilledandgutted:
11.Yellow-finned tunny:
aaa)Weighingnotmorethan10kgeach 25(b)(c)22(c)(d)
25(b)(c)22(c)(d)
22.Long-finned tunny ^.·25(b)(c)22(c)(d)
25(b)(c)22(c)(d)
cc)Other(forexample,"headsoff"):
11.Yellow-finned tunny:
aaa)Weighingnotmorethan10kgeach 25(b)(c)22(c)(d)
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)
2.Other ..25(c)22(c)(d)
d)Sardines (Clupeapilchardus Walbaum):
1.Freshorchilled 25 23
2.Frozen 25 23
e)Sharks 15 8(e)
f)Redfish (Sebastesmarinus):
15 8
2.Frozen 15 8
g)Halibut (Hippoglossus vulgaris,Hippoglossus reinhardtius ) 15 8
h)Cod(GadusmorrhuaorGaduscallarías):
1.Freshorchilled... 15 15
2.Frozen 15 15
ij)Coalfish (Pollachius virensorGadusvirens):
1.Freshorchilled 15 15
2.Frozen 15 151.Freshorchilled
(alEntryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)Subjecttocompliance withthe(referenceprice.Acountervailing taxisprovidedforinthecaseofnon-compliance withthereferenceprice.
(d)Dutyexemption inrespectoftunnyintendedforthecanningindustry,withinthelimitsofanannualtariffquotaof30000metrictonstobegranted
bythecompetent authorities oftheEuropeanCommunities andsubjecttocompliance withthereferenceprice.Qualification forthisquotaisgoverned
byconditions tobedetermined bythecompetent authorities .
(e)Dutyratereducedto6%inrespectofpikeadogfish (Squalusacanthias )withinthelimitsofanannualtariffquotaof2500metrictonstobegranted
bythecompetent authorities oftheEuropean Communities .

NoL314/28 OfficialJournaloftheEuropeanCommunities 15.11.76
•/.RateofDuty
Heading
number Descriptionautonomous
♦/.
orLevy
(L)conventional
•/.
1 2 3 4
03.01 B.Lk)Haddock :
(continued ) 1.Freshorchilled 15 15
2.Frozen 15 15
1)Whiting (Merlangus merlangus ):
1.Freshorchilled 15 15
2.Frozen 15 15
m)Mackerel :
1.From15Februaryto15June:
aa)Freshorchilled Free Free
bb)Frozen Free Free
2.From16Juneto14February :
aa)Freshorchilled 20 20
bb).Frozen 20 20
n)Anchovies (Engraulissp.p.):
1.Freshorchilled 15 15
2.Frozen 15 15
o)Plaice:
1.Freshorchilled 15 15
2.Frozen 15 15
p)Sea-bream ofthespeciesDentexdentexandPagellus :
1.Freshorchilled 15 15
2.Frozen 15 15
q)Other 15 15
II.Fillets:
a)Freshorchilled 18 18
b)Frozen:
1.Ofcod(GadusmorrhuaorGaduscallarías) 18 15
2.Ofcoalfish (Pollachius virensorGadusvirens) 18 15
3.Ofhaddock 18 15
4.Ofredfish (Sebastesmarinus) 18 15
5.Oftunny 18 18
6.Ofmackerel 18 15
7.Other 18 15
C.Liversandroes 14 10
03.02 Fish,dried,saltedorinbrine;smokedfish,whetherornotcooked
beforeorduringthesmokingprocess:
A.Dried,saltedorinbrine:
I.Whole,headlessorinpieces:
a)Herrings 12 12
b)Cod 13(a) 13(b)
(a)Totalsuspension foranindefinite period.
(b)Dutyexemption withinthelimitsofanannualtariffquotaof25000metrictonstobegrantedbythecompetent authorities oftheEuropean Communities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/29
•/.Heading
number DescriptionRateofDuty
autonomous .
•/.
orLevy
(L)conventional
•/.
1 2 3 4
03.02 A.I.c)Anchovies (Engraulis sp.p.) 15 10
(continued )d)Commonhalibut (Hippoglossus vulgaris) 15 —
e)Salmon,saltedorinbrine 15 11
f)Other 15 12
II.Fillets:
a)Ofcod 20(a) 20
b)Ofsalmon,saltedorinbrine 18 15
c)OflesserorGreenland halibut (Hippoglossus reinhardtius ),
saltedorinbrine 18 15
d)Other 18 16
B.Smoked,whetherornotcookedbeforeorduringthesmokingprocess:
I.Herring 16 10
II.Salmon 16 13
III.LesserorGreenland halibut(Hippoglossus reinhardtius ) 16 15
IV.Common halibut (Hippoglossus vulgaris)... 16 16
V.Other 16 14
C.Liversandroes 15 11
D.Fishmeal 15 13
03.03 Crustaceans andmolluscs,whetherinshellornot,fresh(liveordead),
chilled,frozen,salted,inbrineordried;crustaceans ,inshell,simply
boiledinwater:
A.Crustaceans :
I.Crawfish ·25 (b)
II.Lobsters (Homarussp.p.):
a)Live 25 10
b)Other:
1.Whole 25 13
2.Other 25 20
III.Crabsandfreshwater crayfish 18 15
IV.Shrimpsandprawns:
18 12
b)Shrimpsofthegenus"Crangon"sp.p.:
1.Fresh,chilledorsimplyboiledinwater 18 18
2.Other 18 18
c)Other 18 18
V.Other(forexample,Norwaylobsters) 14 12
B.Molluscs :
I.Oysters :
a)Europeanflatoystersweighingnotmorethan40geachFree Free
b)Other18 18a)Prawns (Pandalidae sp.p.)
(a)Totalsuspension foranindefinite period.
(b)SeeAnnex.

NoL314/30 Ofnda'lJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.conventional
orLevy •/.
(L)
1 2 3 4
03.03 B.II.Mussels 10 10
(continued )
III.Snails,otherthanseasnails 6 Free
IV.Other:
a)Frozen:
1.Squid:
aa)Ommastrephes sagittatusandLoligosp.p 8 6
bb)Other 8 8
2.Cuttle-fish ofthespeciesSepiaofficinalis ,Rossiamacrosoma
andSepiolarondeleti 8 8
3.Octopus 8 8
4.Other 8 8
b)Other:
1.Squid(Ommastrephes sagittatusandLoligosp.p.) 8 6
2.Other 8 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/31
CHAPTER 4
DAIRYPRODUCE ;BIRDS'EGGS;NATURAL HONEY :EDIBLEPRODUCTS OFANIMAL ORIGIN,NOTELSEWHERE
SPECIFIED ORINCLUDED
Notes
1.Theexpression "milk"meansfullcreamorskimmedmilk,buttermilk ,whey,kephir,yoghourtandsimilar
fermented milk
2.Milkandcreamputupinhermetically sealedcansareregardedaspreservedwithinthemeaningofheading
No04.02.However,milkandcreamarenotregardedassopreservedmerelybyreasonofbeingpasteurised ,
sterilisedorpeptonised ,iftheyarenotputupinhermetically sealedcans.
Additional Notes
1.Theterm"cans",asusedinNote2tothisChapter,shallbetakentoapplyonlytosuchcontainers ofanet
capacitynotexceeding 5kg.
2.Theexpression"specialmilkforinfants",asusedinsubheading 04.02B1a),shallbetakentomeanproducts
freefrompathogenic andtoxigenicgermsandcontaining pergrammelessthan10000revivifiable aerobic
bacteriaandhessth(in2coliformbacteria
3.Forthepurposeofcalculating thefatcontentofproductsfallingwithinsubheadings 04.02Bib)andB11b)
theweightofanyaddedsugarshallbedisregarded .
4.(a)Theexpression "wholecheeses",asusedinsubheading 04.04AIa),shallbetakentoapplytowholecheeses'
oftheconventional flatcylindrical shapeofthefollowingnetweights:
—Emmentaler :notlessthan60kgbutnotmorethan130kg;
—GruykreandSbrinz:notlessthan20kgbutnotmorethan45kg;
—Bergkdse:notlessthan20kgbutnotmorethan60kg;
—Appenzell :notlessthan6kgbutnotmorethan8kg.
(b)Theexpression"wholecheeses",asusedinsubheading 04.04E1b)1aa),shallbetakentoapplyto:
—wholecheesesoftheconventional flatcylindrical shapeofanetweightofnotlessthan39kgbutnot
morethan44kg,
—cubicblocksofcheeseofanetweightofnotlessthan16kgbutnotmorethan21kg.
5.Subheading 04.04Alb)2shallbetakentoapplyonlytogoodsthepackingsofwhichbearatleastthefollowing
particulars :
—thedescription ofthecheese,
—thefatcontent,byweight,inthedrymatter,
—thepackerresponsible ,
—thecountryoforiginofthecheese.
6.Forthepurposesofsubheading 04.04DI,theexpression"putupforretailsale"shallbetakentoapplyto
cheeseofkindsclassifiedunderthatsubheading putupinimmediate packingsofanetweightnotexceeding
1kgcontaining portionsorslicesofanindividual netweightnotexceeding 100g.

NoL314/32 OfficialJournaloftheEuropeanCommunities 15.11.76
7.Forthepurposesofsubheadings 04.04AIa),AIb)andDI,theterm"free-at-frontier value"shallbetakento
meanthefree-at-frontier priceorfreeonboardpriceinthecountryofexportation ,plusalumpsumtobe
determined inrespectoftheexpensesofdeliverytothecustomsterritoryoftheCommunity .
8.Levyapplicable tocertainmixturesfallingwithinthisChapter;
ThelevyapplicabletomixturesfallingwithinthisChapterandcomposedofproductsclassifiedunderheadings
orsubheadings 04.01B,04.02,04.03,04.04,17.02Aor17.05Ashallbethatapplicable totheingredient which
involvesthehigherorhighestlevyandwhichalsoformsatleast10%byweightofthemixtureconcerned .
Wherethismethodofassessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbethat
determined bythetariffclassification ofthemixtures .
•/.RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
04.01 Milkandcream,fresh,notconcentrated orsweetened :
A.Ofafatcontent,byweight,notexceeding6%:
I.Yoghourt ,kephir,curdledmilk,whey,buttermilk andotherfer­
mentedoracidifiedmilk:-
a)Inimmediate packingsofanetcapacityof2litresorless 16(L)—
b)Other 16(L)—
II.Other:
a)Inimmediate packingsofanetcapacityof2litresorlessandof
afatcontent,byweight:
1.Notexceeding4% 16(L)—
2.Exceeding 4% 16(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 4°/o 16(L)—
2.Exceeding 4e/o - 16(L)—
B.Other,ofafatcontent,byweight:
I.Exceeding 6%butnotexceeding 21% 16(L)—
II.Exceeding 21%butnotexceeding 45% 16(L)—
III.Exceeding 45% 16(L)[—
04.02 Milkandcream,preserved,concentrated orsweetened :
A.Notcontaining addedsugar:
I.Whey 18(L)—
II.Milkandcream,inpowderorgranules :
a)Inimmediate packingsofanetcapacityof2·5kgorlessand
ofafatcontent,byweight:
1.Notexceeding 1·5% 18(L)—
2.Exceeding 1·5%butnotexceeding 27% 18(L)—
3.Exceeding 27e/obutnotexceeding 29°/o 18(L)—
18(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 1.5% 18(L)—
2.Exceeding 1·5%butnotexceeding27% 18(L)—
3.Exceeding 27%butnotexceeding 29°/o 18(L)—
18(L)—1.Notexceeding 1.5%...
4.Exceeding 29°/o

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/33
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
»/.
1 2 3 4
04.02
(continued )A.III.Milkandcream,otherthaninpowderorgranules :
a)Inhermetically sealedcansofanetcapacityof454gorless,or
inglasscontainers ofacapacityof0·5litreorlessandofafat
content,byweight,notexceeding 11%:
1.Ofafatcontent,byweight,notexceeding 8·9% 18(L)—
2.Other 18(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 45% 18(L)—
2.Exceeding 45% 18(L)—
B.Containing addedsugar:
I.Milkandcream,inpowderorgranules :
a)Specialmilkforinfants,inhermetically sealedcontainers ofanet
capacityof500gorlessandofafatcontent,byweight,excee­
ding10%butnotexceeding 27%(a) 23(L)—
b)Other:
1.Inimmediate packingsofanetcapacityof2-5kgorlessand
ofafatcontent,byweight:
aa)Notexceeding 1·5% 23(L)—
bb)Exceeding 1·5%butnotexceeding 27% 23(L)—
cc)Exceeding 27% 23(L)—
2.Other,ofafatcontent,byweight:
aa)Notexceeding 1·5% 23(L)—
bb)Exceeding 1-5%butnotexceeding 27% 23(L)—
cc)Exceeding 27% 23(L)—
II.Milkandcream,otherthaninpowderorgranules :
a)Inhermetically sealedcansofanetcapacityof454gorless
andofafatcontent,byweight,notexceeding 9·5% 23(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 45% 23(L)—
23(L)—
04.03 Butter:
A.Ofafatcontent,byweight,notexceeding 85% 24(L)
BOther 24(L)_2.Exceeding 45%
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/34 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
"/»
1 2 3 4
04.04 Cheeseandcurd(a):
A.Emmentaler ,Gruyère,Sbrinz,BergkäseandAppenzell ,notgratedor
powdered :
I.Ofaminimumfatcontentof45%byweight,inthedrymatter,
maturedforatleast3months (b):
a)Wholecheesesofafree-at-frontier valueper100kgnetweight
of:
1.212-44UA(*)ormore,butlessthan232-44UA(*) 23(L) (c)
2.232-44UA(*)ormore 23(L) (c)
b)Piecespackedinvacuumorininertgas:
1.Withrindonatleastoneside,ofanetweight:
aa)Ofnotlessthan1kgbutlessthan5kgandofafree­
at-frontier valueofnotlessthan232-44UA(*)butless
than260-44UA(*)per100kgnetweight 23(L) (c)
bb)Ofnotlessthan450gandofafree-at-frontier value
ofnotlessthan260-44UA("')per100kgnetweight ..23(L) (c)
2.Other,ofanetweightofnotlessthan75gbutnotmore
than250gandofafree-at-frontier valueofnotlessthan
280-44UA(*)per100kgnetweight 23(L) (c)
II.Other "23(L)—
B.Glarusherbcheese(knownasSchabziger ),madefromskimmedmilk
andmixedwithfinely-ground herbs(b) 23(L) 12
C.Blue-veined cheese,notgratedorpowdered 23(L)—
D.Processed cheese,notgratedorpowdered :
I.IntheblendingofwhichonlyEmmentaler ,GruyèreandAppen­
zellhavebeenusedandwhichmaycontain,asanaddition,Glarus
herbcheese(knownasSchabziger ),putupforretailsale,ofafree­
at-frontier valueofnotlessthan150UAper100kgnetweight
andofafatcontent,bvweight,inthedrymatter,notexceeding
56%(b) '. .23(L)
II.Other,ofafatcontent,byweight:
a)Notexceeding 36%andofafatcontent,byweight,inthe
drymatter:
1.Notexceeding 48% 23(L)—
2.Exceeding 48% 23(L)—
b)Exceeding 36% 23(L)
(a)Theexchange ratetoheappliedinconverting intonationalcurrencies theunitofaccountreferredtomthesubdivisions ofthisheadingshall,notwith­
standing(icncr.ilRuleC?contained inPartI,Section 1,betherepresentative rate,ifsucharateisfixedpursuanttoCouncilRegulation No129onthe
valueoftheunitofaccountandtheexchangeratestobeappliedforthepurposesofthecommonagricultural policy(OJNo106,30.10.1962,p.25^3/62).
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(c)SecAnnex.
(*)ForimportsintotheUnitedKingdom,thisircc-at-fronticr valueshallbercducedby3*47UAper100kgnetweight.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/35
Heading
number DescriptionRateofDuty
autonomous
orLcyy
(I-)conventional
"'o
t 2 3 4
04.04 E.Other:
(continued ) I.Notgratedorpowdered ,ofafatcontent,byweight,notexceeding
40%andawatercontent,calculated byweight,ofthenon-fatty
matter :
a)Notexceeding 47%23(L)
b)Exceeding 47%butnotexceeding 72%:
1.Cheddar ,includingChester :
aa)WholeCheddarcheeses,madefromunpasteurised milk,
ofaminimum fatcontentofλ0"obvweight,inthedrv
matter,maturedforatleast9monthsandofafree-at­
frontiervalueofnotlessthan207UAper100kg
netweight (b) 23(L)—
bb)Other 23(L)—
2.TilsitandButterkäse ,ofafatcontent,byweight.
inthedrymatter(b):
aa)Notexceeding 48% 23(L)—
bb)Exceeding 48% 23(L)—
3.Kashkaval (b) 23(L)— '
4.Cheeseofsheep'smilkorbuffalomilk,incontainers con­
tainingbrine,orinsheeporgoatskinbottles(b) 23(L)—
5.Other 23(L)—
c)Exceeding 72%:
1.Inimmediate packings ofanetcapacitynotexceeding
23(L) 500g—
2.Other 23(L)—
II.Other:
a)Gratedorpowdered 23(L)—
b)Other 23(L)—
04.05 Birds'eggsandeggyolks,fresh,driedorotherwise preserved ,sweetened
ornot:
A.Eggsinshell,freshorpreserved :
I.Poultryeggs:
a)Eggsforhatching (a) 12(L)—
b)Other 12(L)—
II.Othereggs12 —
B.Eggs,notinshell;eggyolks:
I.Suitableforhumanconsumption :
a)Eggs,notinshell:
1.Dried 22(L)—
2.Other 22(L)—
b)Eggyolks:
1.Liquid 22(L)—
2.Frozen 22(L)—
3.Dried 22(L) ,—
II.Other (b) Free Free
04.06 Naturalhoney 30 27
04.07 Edibleproductsofanimalorigin,notelsewhere specifiedorincluded 12 —
(a)Onlypoultryeggswhichfulfiltheconditions stipulated bythecompetent authorities oftheF.uropean Communities areeligibleforentryunderthis
subheading .
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/36 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 5
PRODUCTS OFANIMAL ORIGIN,NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.ThisChapterdoesnotcover:
(a)Edibleproducts (otherthanguts,bladdersandstomachsofanimals,wholeandpiecesthereof,andanimal
blood,liquidordried);
(b)Hidesorskins(includingfurskins)otherthangoodsfallingwithinheadingNo05.05,05.06or05.07(Chapter
41or43);
(c)Animaltextilematerials,otherthanhorsehairandhorsehairwaste(SectionXI);or
(d)Preparedknotsortuftsforbroomorbrushmaking (headingNo96.03).
2.ForthepurposesofheadingNo05.01,thesortingofhairbylength(providedtherootendsandtipendsrespect­
ivelyarenotarrangedtogether )shallbedeemednottoconstitute working .
3.Throughout theTariffelephant,mammoth ,mastodon ,walrus,narwhalandwildboartusks,rhinoceros horns
andtheteethofallanimalsareregardedasivory.
4.Throughout theTarifftheexpression "horsehair"meanshairofthemanesandtailsofequineorbovineanimals.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
"/.
1 2 3 4
05.01 Humanhair,unworked ,whetherornotwashedorscoured;wasteof
humanhair Free Free
05.02 Pigs',hogs'andboars'bristlesorhair;badgerhairandotherbrush
makinghair;wasteofsuchbristlesandhair Free Free
05.03 Horsehair andhorsehairwaste,whetherornotputUponalayeror
betweentwolayersofothermaterial:
A.Neithercurlednorputuponalayerorbetweentwolayersofother
material Free Free
B.Other 3 1
05.04 Guts,bladdersandstomachs ofanimals (otherthanfish),wholeand
piecesthereof Free Free
05.05 Fishwaste Free Free
05.06 Sinewsandtendons;paringsandsimilarwaste,ofrawhidesorskins Free Free

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/37
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/«
1 2 3 4
05.07 Skinsandotherpartsofbirds,withtheirfeathersordown,feathersand
partsoffeathers (whetherornotwithtrimmededges)anddown,not
furtherworkedthancleaned,disinfected ortreatedforpreservation ;
powderandwasteoffeathersorpartsoffeathers:
A.Bedfeathers ;down:
I.Raw Free Free
II.Other4 3-5
B.Other3 2
05.08 Bonesandhorn-cores ,unworked ,defatted,simplyprepared (butnotcut
toshape),treatedwithacidordegelatinised ;powderandwasteofthese
products Free Free
05.09 Horns,antlers,hooves,nails,clawsandbeaksofanimals,unworked or
simplypreparedbutnotcuttoshape,andwasteandpowderofthese
products ;whalebone andthelike,unworked orsimplypreparedbutnot
cuttoshape,andhairandwasteoftheseproducts Free Free
05.10 Ivory,unworked orsimplypreparedbutnotcuttoshape;powderand
wasteofivory Free —
05.11 Tortoise-shell (shellsandscales),unworked orsimplypreparedbutnot
cuttoshape;clawsandwasteoftortoise-shell Free —
05.12
/Coralandsimilarsubstances ,unworked orsimplypreparedbutnot
otherwise worked;shells,unworked orsimplypreparedbutnotcutto
shape;powderandwasteofshells Free Free
05.13 Naturalsponges:
A.Raw Free
B.Other8 —
05.14 Ambergris ,castoreum ,civetandmusk;cantharides ;bile,whetherornot
dried;animalproducts,fresh,chilledorfrozen,orotherwiseprovisionally
preserved,ofakindusedinthepreparation ofpharmaceutical products ..Free Free
05.15 Animalproductsnotelsewhere specifiedorincluded;deadanimalsof
Chapter 1orChapter3,unfitforhumanconsumption :
A.Fish,crustaceans andmolluscs :
I.Fishofalengthof6cmorlessandshrimpsandprawns,dried 5
II.Other Free (a)
B.Other , Free (a)
(a)SeeAnnex.

NoL314/38 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION II
VEGETABLE PRODUCTS
CHAPTER 6
LIVETREESANDOTHERPLANTS;BULBS,ROOTSANDTHELIKE:CUTFLOWERS ANDORNAMENTAL FOLIAGE
Notes
1.ThisChaptercoversonlylivetreesandgoods(includingseedlingvegetables )ofakindcommonly suppliedby
nurserygardenersorfloristsforplantingorforornamental use;nevertheless itdoesnotincludepotatoes,
onions,shallots,garlicandotherproductsofChapter7.
2.AnyreferenceinheadingNo06.03or06.04togoodsofanykindshallbeconstrued asincludingareferenceto
bouquets ,floralbaskets,wreathsandsimilararticlesmadewhollyorpartlyofgoodsofthatkind,accountnot
beingtakenofaccessories ofothermaterials .
•/.RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
06.01 Bulbs,tubers,tuberousroots,corms,crownsandrhizomes,dormant,in
growthorinflower:
A.Dormant 10 8
B.Ingrowthorinflower:
I.Orchids,hyacinths ,narcissiandtulips 18 15
II.Other 15 10
06.02 Otherliveplants,including trees,shrubs,bushes,roots,cuttingsand
slips:
A.Unrootedcuttingsandslips:
I.Ofvines Free —
II.Other 12 —
B.Vineslips,graftedorrooted 3 —
C.Pineapple plants Free Free
D.Other » 15 13
06.03 Cutflowersandflowerbudsofakindsuitableforbouquetsorfor
ornamental purposes,fresh,dried,dyed,bleached,impregnated orother­
wiseprepared :
A.Fresh:
LFrom1Juneto31October 24 24
II.From1November to31May 20 17
B.Other 20 —

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/39
Heading
number DescriptionRateofDuty
autonomous
*/·
orLevy
(L)conventional
•/·
1 2 3 4
06.04 Foliage,branchesandotherparts(otherthanflowersorbuds)oftrees,
shrubs,bushesandotherplants,andmosses,lichensandgrasses,being
goodsotakindsuitableforbouquetsorornamental purposes,fresh,
dried,dyed,bleached,impregnated orotherwiseprepared :
A.Reindeer moss
B.Other:
I.Fresh
II.Notfurtherpreparedthandried
III.Other10
12
10
17Free
10
8

NoL314/40 OfficialJournaloftheEuropean Communities 15.11.76
CHAPTER 7
EDIBLE VEGETABLES ANDCERTAIN ROOTS ANDTUBERS
Note
InheadingsNos07.01,07.02and07.03,theword"vegetables"istobetakentoincludeediblemushrooms ,truffle*,
olives,capers,tomatoes,potatoes,saladbeetroot,cucumbers ,gherkins,marrows,pumpkins ,aubergines ,sweet
peppers,fennel,parsley,chervil,tarragon,cress,sweetmarjoram (Majorana hortensisorOriganum majorana),
horse-radish andgarlic.
HeadingNo07.04coversalldried,dehydrated orevaporated vegetables ofthekindsfallingwithinheadingsNos
07.01to07.03,otherthan:
(a)Driedleguminous vegetables ,shelled(headingNo07.05);
(b)Groundsweetpeppers (headingNo09.04);
(c)Floursofthedriedleguminous vegetables ofheadingNo07.05(headingNo11.03);
(d)Flour,mealandflakesofpotato(headingNo11.05).
Additional Note
Theexpression"cultivatedmushrooms ",asusedinsubheading 07.01QI,shallbetakentoapplyonlytothefol­
lowingcultivatedmushrooms ofthePsalliota(Agaricus )species:hortensis,albaordisporaandsubedulis .Other
species,includingthosecultivatedartificially (forexample,Rhodopaxillus nudusandPolypurus tuberaster),fall
withinsubheading 07.01QIV.
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/«
1 2 3 4
07.01 Vegetables ,freshorchilled:
A.Potatoes :
I.Seedpotatoes (a) 10 9
II.Newpotatoes :
a)From1Januaryto15May 15 —
b)From16Mayto30June 21 —
III.Other:
a)Forthemanufacture ofstarch(a) 9 —
b)Other 18 —
B.Cabbages ,cauliflowers andBrusselssprouts:
I.Cauliflowers :
a)From15Aprilto30November .17
withamin.
of2UA
per100kg
net
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/41
•/.RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
07.01
(continued )B.I.b)From1December to14April 12
withamin.
of1-40UA
per100kg
net
II.Whitecabbagesandredcabbages 15
withamin.
of0-50UA
per100kg
net
III.Other 1*.—
C.Spinach 13—
D.Saladvegetables ,includingendiveandchicory:-
I.Cabbagelettuce:
a)From1Aprilto30November 15
withamin.
of2-50UA
per100kg
gross
b)From1December to31March 13
withamin.
of1-60UA
per100kg
gross
II.Other 13—
E.Chard(orwhitebeet)andcardoons 13—
F.Leguminous vegetables ,shelledorunshelled :
I.Peas:
a)From1September to31May12 10
b)From1Juneto31August.17—
II.Beans(ofthespeciesPhaseolus):
a)From1Octoberto30June 13
withamin.
of2UA
per100kg
net
b)From1Julyto30September 17
withamin.
of2UA
per100kg
net
III.Other 17 14
G.Carrots,turnips,saladbeetroot,salsify,celeriac,radishesandsimilar
edibleroots:
I.Celeriac (rootedceleryorGermancelery):
a)From1Mayto30September 13 —
b)From1Octoberto30April 17 —

NoL314/42 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
07.01
(continued )G.II.Carrotsandturnips
III.Horse-radish (Cochlearia armoracia )17
17 15
IV.Other 17 —
H.Onions,shallotsandgarlic 12 12
IJ.Leeksandotheralliaceousplants(forexample,chives,Welshonions).. 13 —
K.Asparagus 16 16
L.Artichokes 13 —
M.Tomatoes :
I.From1November to14May 11
withamin.
of2UA
per100kg
net(a)
II.From15Mayto31October 18
withamin.
of3-50UA
per100kg
net(a)
N.Olives:
I.Forusesotherthantheproduction ofoil(b) 7 —
II.Other....; ! 7+(L)—
O.'Capers 7 —
P.Cucumbers andgherkins : .
I.Cucumbers ,from16Mayto31October 20 20
II.Other 16 —
Q.Mushrooms andtruffles:
I.Cultivated mushrooms 16 —
II.Chantarelles 10 4
III.Flapmushrooms 10 7
IV.Other 10 8
R.Fennel 12 10
S.Sweetpeppers 11 9
.T.Other 16 —
07.02Vegetables (whetherornotcooked),preservedbyfreezing:
A.Olives 19 19
B.Other 19 18
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
ib)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/43
•/.RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(Uconventional
•/.
1 2 3 4
07.03 Vegetables provisionally preservedinbrine,insulphurwaterorinother
preservative solutions,butnotspeciallypreparedforimmediate consump­
tion:
A.Olives:
I.Forusesotherthantheproduction ofoil(a)
II.Other8
8+(L)—
B.Capers 8 6
C.Onions 9 9
D.Cucumbers andgherkins 15 15
E.Othervegetables 12 —
F.Mixturesofvegetables specifiedabove 15 —
07.04 Dried,dehydrated orevaporated vegetables,whole,cut,sliced,brokenor
inpowder,butnotfurtherprepared :
A.Onions 20 18
B.Other 16 16
07.05 Driedleguminous vegetables ,shelled,whetherornotskinnedorsplit:
A.Forsowing:
I.Peas(includingchickpeas)andbeans(ofthespeciesPhaseolus )
III.Other10
7
74-5
2
5
B.Other:
I.Peas(includingchickpeas)andbeans(ofthespeciesPhaseolus )
II.Lentils
III.Other10
7
74-5
2
5
07.06 Manioc,arrowroot ,salep,Jerusalemartichokes,sweetpotatoesandother
similarrootsandtuberswithhighstarchorinulincontent,freshor
dried,wholeorsliced;sagopith:
A.Manioc,arrowroot ,salepandothersimilarrootsandtuberswithhigh
starchcontent,excluding sweetpotatoes 6(L) 6
B.Other 6(b) 6II.Lentils
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutyratereducedto3%(suspension )foranindefiniteperiod.

NoL314/44 15.11.76 OfficialJournaloftheEuropeanCommunities
CHAPTER 8
EDIBLEFRUITANDNUTS:PEELOFMELONS ORCITRUS FRUIT
Notes
1.ThisChapterdoesnotcoverinediblenutsorfruits.
2.Theword"fresh"istobetakentoextendtogoodswhichhavebeenchilled.
RateofDuty
Heading
numberDescriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
08.01 Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples ,avocados ,
mangoes,guavasandmangosteens ,freshordried,shelledornot:
A.Dates 12 —
B.Bananas 20(a) 20
C.Pineapples 9 9
D.Avocados 12 8
E.Coconuts 2 (b)
F.Cashew nuts 5 2-5
G.Brazilnuts 5 Free
H.Other 12 6
08.02 Citrusfruit,freshordried:
A.Oranges :
I.Sweetoranges,fresh:
a)From1Aprilto30April
c)From16Mayto15October
d)From16Octoberto31March15(c)
15(c)
15(c)
20(c)13
6
4
II.Other:
a)From1Aprilto15October
b)From16Octoberto31March15
2015
B.Mandarins (includingtangerines andsatsumas);clementines ,wilkings
andothersimilarcitrushybrids 20(c)—
C.Lemons 8(c)—
D.Grapefruit 12 4
E.Other 16 —
08.03 Figs,freshordried:
A.Fresh 7 —
10 -—b)From1Mayto15May
B.Dried
(b)SeeAnnex.(a>Dutyexemption grantedintheFederalRepublicofGermanywithinthelimitsofatariffquota.
(c)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

15.11.76 OfficialJournal!oftheEuropeanCommunities NoL314/45
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
%>
1 2 I3 4
08.04 Grapes,freshordried:
A.Fresh:
I.Tablegrapes:
a)From1November to14July
b)From15Julyto31October
II.Other:
a)From1November to14July
b)From15Julyto31October
B.Dried:18(a)
22(a)
18(a)
22(a)
•—
I.Inimmediate containers ofanetcapacityof15kgorless 9 4
II.Other 9 4
08.05 NutsotherthanthosefallingwithinheadingNo08.01,freshordried,
shelledornot:
A.Almonds :
I.Bitter
II.OtherFree
7Free
7
B.Walnuts
C.Chestnuts
D.Pistachios
E.Pecans
F.Areca(orbetel)andcola8
7
2
4
38
3
1-5
08.06G.Other
Apples,pearsandquinces,fresh:
A.Apples:4
I.Ciderapples,inbulk,from16September to15December 10
withamin.
of0-50UA
per100kg
net9
withamin.
of0-45UA
per100kg
net
II.Other:
a)From1Augustto31December14
withamin.
of2-40UA
per100kg
net(a)14
withamin.
of2-40UA
per100kg
net
b)From1Januaryto31March 10
withamin.
of1-70UA
per100kg
net(a)10
withamin.
of1-70UA
per100kg
net
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

NoL314/46 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
08.06
(continued )A.II.c)From1Aprilto31July
B.Pears:8
withamin.
of1-40UA
per100kg
net(a)6
withamin.
of1-40UA
per100kg
net
LPerrypears,inbulk,from1Augustto31December 13
withamin.
.of2UA
per100kg
net9
withamin.
of0-45UA
per100kg
net
II.Other:'
a)From1Januaryto31March 10
withamin.
of1-50UA
per100kg
net(a)10
withamin.
of1-50UA
per100kg
net
b)From1Aprilto15July 10
withamin.
of1-50UA
per100kg
net(a)7
withamin.
of150UA
per100kg
net
c)From16Julyto31July 10
withamin.
of1-50UA
per100kg
net(a)10
withamin.
of1-50UA
per100kg
net
d)From1Augustto31December 13
withamin.
of2UA
per100kg
net(a)13
withamin.
of2UA
per100kg
net
C.Quinces 9 —
08.07 Stonefruit,fresh:
A.Apricots
B.Peaches,includingnectarines
C.Cherries :25
22(a)—
I.From1Mayto15July 15
withamin.
of3UA
per100kg
net(a)
II.From16Julyto30April 15(a) 15
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/47
RateofDuty I
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
08.07
(continued )D.Plums:
I.From1Julyto30September 15
withamin.
of3UA
per100kg
net(a)— .
11.From1Octoberto30June 10(a) 10
E.Other 15 —
08.08 Berries,fresh:
A.Strawberries :
I.From1Mayto31July 16
withamin.
of3UA
per100kg
net
II.From1Augustto30April 16 14
B.Cranberries 9 Free
C.Bilberries 9 4
D.Raspberries ,blackcurrantsandredcurrants 12 11
E.Papaws 12(b) 6
F.Other 12 —
08.09 Otherfruit,fresh 11 —
08.10 Fruit(whetherornotcooked),preservedbyfreezing,notcontaining added
sugar:
A.Strawberries ,raspberries ,blackcurrants,redcurrants,bilberries ,black­
berries (brambleberries ),mulberries andcloudberries 20 18
B.Other 20 —
08.11 Fruitprovisionally preserved (forexample,bysulphurdioxidegas,in
brine,insulphurwaterorinotherpreservative solutions),butunsuitable
inthatstateforimmediate consumption :
A.Apricots16 —
B.Oranges 16—
C.Papaws 11 5-5
D.Bilberries 11 8
E.Other 11—
08.12 Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,
08.04or08.05:
A.Apricots 9 7
B.Peaches,including nectarines 9 7
C.Prunes 18 16
D.Applesandpears 10 8
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustom«duty.
(b)Dutyratereducedto3%(suspension )foranindefiniteperiod.

NoL314/48 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
•/.
1 2 3 4
08.12
(continued )E.Papaws
F.Fruitssalads:3 4
I.Notcontaining prunes 9 8
II.Containing prunes 12 12
G.Other 8 6
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,dried,orprovisionally
preservedinbrine,insulphurwaterorinotherpreservative solutions 2

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/49
CHAPTER 9
COFFEE,TEA,MATÉANDSPICES
Notes
1.MixturesoftheproductsofheadingsNos09.04to09.10aretobeclassifiedasfollows:
(a)Mixturesoftwoormoreoftheproductsfallingwithinthesameheadingsaretobeclassifiedinthatheading
and,ifthatheadingcontainssubheadings ,underthesubheading applicable totheconstituent bearingthe
highestrateofduty,thisratebeingchargeable onthewholemixture.
(b)Mixturesoftwoormoreoftheproductsfallingwithindifferentheadingsaretobeclassifiedunderheading
No09.10.
Theadditionofothersubstances totheproductsofheadingNos09.04to09.10(ortothemixturesreferredto
inparagraph (a)or(b)above)shallnotaffecttheirclassification providedthattheresultingmixturesretainthe
essentialcharacterofthegoodsfallinginthoseheadings .Otherwise suchmixturesarenotclassifiedinthis
Chapter;thoseconstituting mixedcondiments ormixedseasonings areclassifiedinheadingNo21.04.
2.ThisChapterdoesnotcover:
(a)Sweetpeppers,unground (Chapter7);or
(b)Cubebpepper(Pipercubeba)andotherproductsofheadingNo12.07.
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/»
1 2 3 4
09.01 Coffee,whetherornotroastedorfreedofcaffeine;coffeehusksand
skins;coffeesubstitutes containing coffeeinanyproportion :
A.Coffee:
LUnroasted :
a)Notfreedofcaffeine 12 7
b)Freedofcaffeine 21 13
II.Roasted :
a)Notfreedofcaffeine 25 15
b)Freedofcaffeine 30 18
B.Husksandskins 21 13
C.Coffeesubstitutes containing coffeeinanyproportion 30 18
09.02 Tea:
A.Inimmediate packingsofanetcapacitynotexceeding 3kg 23(a) 11-5
B.Other 10-8(b) 9
(a)Dutyratereducedto5%(suspension )foranindefiniteperiod.
(b)Totalsuspension foranindefiniteperiod.

NoL314/50 OfficialJournalortheEuropeanCommunities 15.11.76
Mat£RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
09.03 25 Free
09.04 Pepperofthegenus"Piper";pimentoofthegenus"Capsicum"orthe
genus"Pimenta":
A.Neithercrushednorground:
LPepper:
a)Fortheindustrialmanufacture ofessentialoilsorresinoide (a)..Free 17
b)Other 10 17
II.Pimento :
a)Ofthegenus"Capsicum",forthemanufacture ofcapsicinor
Capsicum oleoresindyes(a) Free Free
b)Fortheindustrialmanufacture ofessentialoilsorresinoids (a)..Free Free
c)Other 20 10
B.Crushedorground:
I.Pimentoofthegenus"Capsicum" 25 12
II.Other 25 12-5
09.05 Vanilla 11-5 11-5
09.06 Cinnamon andcinnamon-tree flowers:
A.Ground 25(b) 13
B.Other 20(c) 10
09.07 Cloves(wholefruit,clovesandstems) 15 15
09.08 Nutmeg,maceandcardamoms :
A.Neithercrushednorground:
I.Fortheindustrialmanufacture ofessentialoilsorresinoids (a)....Free Free
II.Other:
a)Nutmeg 15(b) 15
b)Other 20 Free
B.Crushedorground:
25(d) 18
II.Mace * 25(c) 12*5
III.Cardamoms 25(e) 5I.Nutmeg
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutyratereducedto10%(suspension )foranindefinite period.
(c)Dutyratereducedto8%(suspension )foranindefiniteperiod.
(d)Dutyratereducedto12%(suspension )foranindefiniteperiod.
(e)Totalsuspension foranindefiniteperiod.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/51
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevr
(L)conventional
•/.
1 2 3 4
09.09 Seedsofanise,badian,fennel,coriander,cumin,carawayandjuniper:
A.Neithercrushednorground:
LAniseed5 —
II.Badianseed 23 —
III.Seedsoffennel,coriander,cumin,carawayandjuniper:
a)Fortheindustrialmanufacture ofessentialoilsorresinoids (a)..Free —
b)Other:
1.Coriander seed 5 Free
2.Other 5 —
B.Crushedorground:
I.Badianseed 26 —
II.Coriander seed 10 Free
III.Other 10 —
09.10 Thyme,saffronandbayleaves;otherspices:
A.Thyme:
I.Neithercrushednorground:
a)Wildthyme(Thymusserpyllum ) Free
b)Other 14 —
II.Crushedorground 17 —
B.Bayleaves 14 —
C.Saffron:
I.Neithercrushednorground16 —
II.Crushedorground19 —
D.Ginger Free (b)
E.Turmeric (curcuma);fenugreek seed Free (b)
F.Otherspices,includingthemixturesreferredtoinNote1(b)tothis
Chapter :
LNeithercrushednorground 20 —
II.Crushedorground:
a)Currypowderandpaste 25 Free
b)Other 25 —
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompentent authorities .
(b)SeeAnnex.

NoL314/52 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 10
CEREALS
Note
HeadingsinthisChapter,exceptheadingNo10.06,aretobetakennottoapplytograinswhichhavebeenground
toremovethehuskorpericarporotherwiseworked.HeadingNo10.06istobetakentoapplytounworked rice
andalsorice,husked,glazed,polishedorbroken,butnototherwiseworked.
Additional Notes
1.Theterm"durumwheat",asusedinsubheading 10.01B,shallbetakentomeanwheatofthe"triticumdurum"
speciesandthehybridsderivedfromtheinterspecific crossingof"triticumdurum"withthesamenumberof
chromosomes asthatspecies.Durumwheatthusdefinedmustbeofacolourrangingfromamber-yellow to
brownandshowatranslucent horn-likevitreousfracture.
u
2.Thefollowingtermsshallhavethemeaningshereunder assignedtothem:
(a)"Roundgrainrice"(10.06AIa),AIIa),BIa)andBIIa)):rice,thegrainsofwhichareofalengthnot
exceeding 5-2mmandofalength/widthratiooflessthan2;
(b)"Longgrain*rice"(10.06AIb)fAIIb),Bib)andBIIb)):rice,thegrainsofwhichareofalength
exceeding 52mm;
(c)"Paddyrice"(10.06AI):ricewhichhasretaineditshuskafterthreshing;
(d)"Huskedrice"(10.06AII):paddyricefromwhichonlythehuskhasbeenremoved.Examplesofricefalling
withinthisdefinitionarethosewiththecommercial descriptions "brownrice","cargorice","loonzain"
and"tisosbramato";
(e)"Semi-milled rice"(10.06BI):paddyricefromwhichthehusk,partofthegerm,andthewholeorpart
oftheouterlayersofthepericarp,butnottheinnerlayers,havebeenremoved;
(f)"Whollymilledrice"(10.06BII):ricefromwhichthehusk,thewholeoftheouterandinnerlayersofthe
pericarp,thewholeoftfyegerminthecaseoflongorsemi-long _grainrice,andatleastpartthereofin
thecaseofroundgrainrice,havebeenremoved,butinwhichlongitudinal whitestriationsmayremainon
notmorethan10%ofthegrains;
(g)"Brokenrice"(10.06C):grainfragmentsthelengthofwhichdoesnotexceedthreequartersoftheaverage
lengthofthewholegrain.
3.Leviesapplicable tomixturesofcereals:
A.ThelevyapplicabletomixturescomposedoftwoofthecerealsfallingwithinheadingsNos10.01to10.05
and10.07shallbethatapplicable :
(a)tothecomponent cerealpredominating byweight,whenthatcerealrepresentsatleast90%ofthe
weightofthemixture;
(b)tothecomponent cerealliabletothehigherlevy,whenneitherofthetwocomponent cerealsrepresents
atleast90%oftheweightofthemixture.
B.WhereamixtureiscomposedofmorethantwoofthecerealsfallingwithinheadingsNos10.01to10.05
and10.07,andwhereseveralcerealseachrepresentmorethan10%oftheweightofthemixture,thelevy
applicable tothemixtureshallbethehighestoftheleviesapplicable tosuchcereals,evenwhentheamount

15.11.76 OfficialJournaloftheEuropean Communities NoL314/53
ofthelevyisthesamefortwoormoreofthecereals.Whereasinglecerealrepresentsmorethan10%of
theweightofthemixture,thelevytobeappliedshallbethatapplicabletosuchcereal.
C.Thelevyapplicable tomixturescomposed ofthecerealsfallingwithinheadingsNos10.01to10.05and
10.07andnotgovernedbytheaboverulesshallbethehigherorhighestoftheleviesapplicable tothe
cerealscomposing themixtureconcerned ,evenwhentheamountofthelevyisthesamefortwoormore
ofthecereals.
D.Thelevyapplicable tomixturescomposed ofoneormoreofthecerealsfallingwithinheadingsNos10.01
to10.05and10.07andofoneormoreoftheproductsfallingwithinheadingNo10.06shallbethat
applicable tothecomponent cerealorproductliabletothehigherorhighestlevy.
E.Thelevyapplicable tomixturescomposed ofriceofheadingNo10.06classifiable underseveraldifferent
processing groupsorstages,orofriceclassifiable underoneormoredifferentprocessing groupsorstages
andofbrokenrice,shallbethatapplicable :
(a)tothecomponent predominating byweight,whenthatcomponent representsatleast90%oftheweight
ofthemixture;
(b)tothecomponent liabletothehigherorhighestlevy,whennocomponent representsatleast90%
oftheweightofthemixture.
F.Wherethismethodofassessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbe
thatdetermined bythetariffclassification ofthemixtures.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
10.01 Wheatandmesiin(mixedwheatandrye):
A.Commonwheat,andmesiin 20(L)
B.Durumwheat 20(L)■—
10.02 16(L)—
10.03 Barley 13(L)—
10.04 Oats 13(L)—
10.09%^Maize:
A.Hybrid,forsowing(a) Free(b) 4
B.Other 9(L)—
10.06 Rice:
A.Paddyrice;huskedrice:
I.Paddyrice:
a)Roundgrain 12(L)—
b)Longgrain.'. 12(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)A*from1July1972incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

NoL314/54 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
10.06
(continued)A.II.Huskedrice:
a)Roundgrain 12(L)
b)Longgrain 12(L)'—
B.Semi-milled orwhollymilledrice:
LSemi-milled rice:
a)Roundgrain 16(L)—
b)Longgrain 16(L)—
II.Whollymilledrice:
a)Roundgrain 16(L)—
b)Longgrain 16(L)—
C.Brokenrice 16(L)—
10.07 Buckwheat ,millet,canaryseedandgrainsorghum;othercereals:
A.Buckwheat 10(L)—
B.Millet 8(L)—
C.Grainsorghum 8(L)—
D.Other 8(L)—

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/55
CHAPTER 11
PRODUCTS OFTHEMILLING INDUSTRY ;MALTANDSTARCHES ;GLUTEN ;INULIN
Notes
1.ThisChapterdoesnotcover:
(a)Roastedmaltputupascoffeesubstitutes (headingNo09.01or21.01);
(b)FloursandmealpreparedforuseasinfantfoodorfordieteticorculinarypurposesofheadingNo19.02;
(c)CornflakesandotherproductsfallingwithinheadingNo19.05;
(d)Pharmaceutical products (Chapter30);or
(e)Starcheshavingthecharacterofperfumery ,cosmeticsortoiletpreparations fallingwithinheadingNo33.06.
2.A.ProductsfromthemillingofthecerealslistedinthetablebelowfallwithinthisChapteriftheyhave,by
weightonthedryproduct :
(a)astarchcontent (determined bythemodifiedEwerspolarimetric method)exceedingthatindicatedin
Column (2);and
(b)anashcontent(afterdeduction ofanyaddedminerals )notexceedingthatindicatedinColumn (3).
Otherwise ,theyfalltobeclassifiedinheadingNo23.02.
However ,germofcereals,whole,rolled,flakedorground,fallsinallcaseswithinheadingNo11.02.
B.ProductsfallingwithinthisChapterundertheaboveprovisions shallbeclassifiedinheadingNo11.01(cereal
flours)ifthepercentage passingthroughasilkgauzeorman-made textilesievewiththeapertureindicated
inColumn (4)or(5)isnotless,byweight,thanthatshownagainstthecerealconcerned .
Otherwise ,theyfalltobeclassifiedinheadingNo11.02.
Cereal Starchcontent AshcontentRateofpassagethrougha
sievewithanapertureof
315micrometres 500micrometres
(D (2) (3) (4) (5)
Wheatandrye 45% 2-5% 80%—
Barley 45% 3% 80%-
Oats 45% 5% 80%-
Maizeandsorghum 45% 2%- 90%
Rice 45% 1-6% 80%-
Buckwheat 45% 4% 80%-
Othercereals 45% 2% 50%-
Additional Notes
1.Forthepurposesofsubheading 11.02A,theexpression"cerealgroatsandcerealmeal"meansproductsobtained
bythefragmentation ofcerealgrains,ofwhich:
(a)inthecaseofmaizeproducts,atleast95%byweightpassesthroughasilkgauzeorman-made textilesieve
withanapertureof2mm;

NoL314/56 OfficialJournaloftheEuropeanCommunities 15.11.76
(b)inthecaseofothercerealproducts ,atleast95%byweightpassesthroughasilkgauzeorman-made textile
sievewithanapertureof1-25mm.
2.ProductsfromthemillingofthecerealsofthisChapterwhichhavebeenpelletisedeitherdirectlybycompression
orbytheadditionofabinderinaproportion ofupto3%byweightaretobeclassifiedinsubheading 11.02F.
RareofDuty
Heading
number Descriptionautonomous
"/(1
orLevy
(L)conventional
%
1 2 3 4
11.01 Cerealflours:
A.Wheatormesiinflour 30(a)(L)—
B.Ryeflour 8(L)
C.Barleyflour 8(L)—
D.Oatflour 8(L)—
E.Maizeflour:
I.Ofafatcontentnotexceeding 1-5%byweight 8(L)—
11.Other 8(L)—
F.Riceflour 14(L)—
G.Other 8(L)
11.02Cerealgroatsandcerealmeal;otherworkedcerealgrains(forexample,
rolled,flaked,polished,pearledorkibbled,butnotfurtherprepared),
excepthusked,glazed,polishedorbrokenrice;germofcereals,whole,
rolled,flakedorground:
A.Cerealgroatsandcerealmeal:
I.Wheat :
a)Durumwheat 30(L)—
b)Common wheat 30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats23(L)—
V.Maize:
a)Ofafatcontentnotexceeding 1-5%byweight:
1.Forthebrewingindustry (b) 23(L)—
2.Other 23(L)—
b)Other 23(L)—
VI.Rice 23(L)—
VII.Other 23(L)—
B.Hulledgrains(shelledorhusked),whetherornotslicedorkibbled :
I.Barleyandoats:
a)Hulled(shelledorhusked):
(a)Theautonomous dutyforflourofmesiin (mixedwheatandrye)is13%.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeajfCfo mmunities NoL314/57
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevyconventional
•/.
L)
1 2 3 4
11.02
(continued)B.I.a)1.Barley
2.Oats:
aa)Clippedoats23(L)
23(L)
23(L)
23(L)
23(L)
30(L)
25(L)
23(L)
23(L)bb)Other
b)Hulledandslicedorkibbled("Griitze"or"grutten"):
1.Barley
2.Oats
II.Othercereals :
a)Wheat
b)Rye
c)Maize
d)Other
C.Pearledgrains:
I.Wheat
II.Rye
III.Barley
IV.Oats
V.Maize
VI.Other30(L)
25(L)
23(L)
23(L)
23(L)
23(L)
D.Grainsnototherwise workedthankibbled :
30(L)
25(L)
23(L)
23(L)
23(L)
23(L)I.Wheat
II.Rye
III.Barley
IV.Oats
V.Maize
VI.Other
E.Rolledgrains;flakedgrains:
I.Barleyandoats:
a)Rolled:
1.Barley
2.Oats
b)Flaked:
1.Barley
2.Oats
II.Othercereals :
a)Wheat
b)Rye
c)Maize
d)Other:
1.Flakedrice
2.Other23(L)
23(L)
28(L)
28(L)
30(L)
25(L)
23(L)
23(L)
23(L)

NoL314/58 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
11.02 F.Pellets:
(continued ) I.Wheat 30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats 23(L)—
V.Maize 23(L)—
VI.Rice 23(L)—
VII.Other 23(L)—
G.Germofcereals,whole,rolledflakedorground:
I.Wheat 30(L)—
II.Other 30(L)—
11.03 Floursoftheleguminous vegetables fallingwithinheadingNo07.05:
A.Ofpeas,beansorlentils 17 12
B.Other 12 —
11.04 FloursofthefruitsfallingwithinanyheadinginChapter8:
A.Ofbananas
B.Other17
13—
11.05 Flour,mealandflakesofpotato 19 —
11.06 Flourandmealofsagoandofmanioc,arrowroot ,salepandotherroots
andtubersfallingwithinheadingNo07.06:
*
A.Denatured (a) 28(L)—
B.Other:
I.Forthemanufacture ofstarches (a) 28(L)—
II.Other 28(L)—
11.07 Malt,roastedornot:
A.Unroasted :
I.Obtained fromwheat:
a)Intheformofflour 20(L)—
20(L)—
a)Intheformofflour 20(L)—
b)Other 20(L)—
20(L)—b)Other
II.Other:
(a)Kntryunderthissubheading issubjecttoconditions u>hedetermined bytheconipercnt authorities .

15.11.76 OfficialJournaloftheEuropean Communities NoL314/59
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
11.08 Starches ;inulin:
A.Starches :
11.09I.Maizestarch
II.Ricestarch
III.Wheatstarch
IV.Potatostarch
V.Other
B.Inulin
Wheatgluten,whetherornotdried27(L)
25(L)
28(L)
25(L)
28(L)
30
27(L)—

NoL314/60 OfficialJournaloftheEuropean Communities 15.11.76
CHAPTER 12
OILSEEDSANDOLEAGINOUS FRUIT;MISCELLANEOUS GRAINS,SEEDSANDFRUIT;
INDUSTRIAL ANDMEDICAL PLANTS ;STRAWANDFODDER
Notes
1.HeadingNo12.01istobetakentoapply,interalia,toground-nuts ,soyabeans,mustardseeds,oilpoppyseeds,
poppyseedsandcopra.ItistobetakennottoapplytococonutsorotherproductsofheadingNo08.01orto
olives(Chapter7orChapter20).
2.ForthepurposesofheadingNo12.03,beetseeds,grassandotherherbageseeds,seedsofornamental flowers,
vegetableseeds,seedsofforesttrees,seedsoffruittrees,seedsofvetchesandoflupinesaretoberegardedas
seedsofakindusedforsowing.
HeadingNo12.03is,however,tobetakennottoapplytothefollowingevenifforsowing:
(a)Leguminous vegetables (Chapter7);
(b)SpicesandotherproductsofChapter9;
(c)Cereals(Chapter10);or
(d)ProductsfallingwithinheadingNo12.01or12.07.
3.HeadingNo12.07istobetakentoapply,interaliattothefollowingplantsorpartsthereof:basil,borage,hyssop,
allspeciesofmint,rosemary ,rue,sageandwormwood .'
HeadingNo12.07is,however,tobetakennottoapplyto:
(a)Oilseedsandoleaginous fruit(headingNo12.01);
(b)Medicaments fallingwithinChapter30;
(c)Perfumery ortoiletpreparations fallingwithinChapter33;or
(d)Disinfectants ,insecticides ,fungicides ,herbicidesorsimilarproductsfallingwithinheadingNo38.11.
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
12.01 Oilseedsandoleaginous fruit,wholeorbroken:
A.Forsowing(a) Free (b)
B.Other Free(c) (b)
12.02Floursormealsofoilseedsoroleaginous fruit,non-defatted ,(excluding
mustardflour):
A.Ofsoyabeans 10(c) 8
Free(c)—
12.03Seeds,fruitandspores,ofakindusedforsowing:
A.Beetseeds 15 13
B.Forest-tree seeds 10 Free
C.Grassandotherherbageseeds:
I.Meadowfescue(Festucapratensis)seed;vetchseed;seedsofthe
genusPoa(Poapalustris,Poatrivialis,Poapratensis);ryegrass
(Loliumperenne,Loliummultiflorum );timothygrass(Phleumpra­
tense);redfescue(Festucarubra);cocksfoot grass(Dactylisglomer­
ata);bentgrass(Agrostis) 10 6B.Other
(b)SeeAnnex.(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(c)Incertainconditions ,thecollection ofacompensatory amountisprovidedforinadditiontothecustomsduty.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/61
RateofDuty
Headingnumber Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
12.03
(continued)C.II.Clover(Trifolium sp.p.)
III.Other10
104
5
D.Flowerseeds;kohlrabiseeds(Brassicaoleracea,caulorapa andgongy­
lodesvarieties) 10 8
E.Other 10 —
12.04 Sugarbeet,wholeorsliced,fresh,driedorpowdered ;sugarcane:
A.Sugarbeet:
LFresh
II.Driedorpowdered12(L)
12(L)—
B.Sugarcane Free
12.05 Chicoryroots,freshordried,wholeorcut,unroasted 2 2
12.06 Hopconesandlupulin 12 9
12.07 Plantsandparts(including seedsandfruit)oftrees,bushes,shrubsor
otherplants,beinggoodsofakindusedprimarily Inperfumery,in
pharmacy ,orforinsecticidal ,fungicidal orsimilarpurposes,freshor
dried,whole,cut,crushed,groundorpowdered :
A.Pyrethrum (flowers,leaves,stems,peelandroots) 3 3
B.Liquorice roots 2 —
C.Tonquinbeans 3 8
D.Other Free (a)
12.08 Locustbeans,freshordried,whetherornotkibbledorground,butnot
furtherprepared;fruitkernelsandothervegetableproductsofakind
usedprimarilyforhumanfood,notfallingwithinanyotherheading:
A.Locustbeans 8 —
B.Locustbeanseeds:
LNotdecorticated ,crushedorground 2 —
II.Other 9 —
(a)SeeAnnex.

NoL314/62 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
12.08
(continued)C.Apricot,peachandplumstones,andkernelsthereof
D.Other5
Free4
Free
12.09 Cerealstrawandhusks,unprepared ,orchoppedbutnototherwise
prepared Free Free
12.10 Mangolds,swedes,fodderroots;hay,lucerne,clover,sainfoin,foragekale,
lupines,vetchesandsimilarforageproducts:
A.Mangolds ,swedesandotherfodderroots 9 — "
B.Other Free Free

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/63
CHAPTER 13
RAWVEGETABLE MATERIALS OFAKINDSUITABLE FORUSEINDYEINGORINTANNING ;
LACS;GUMS,RESINSANDOTHERVEGETABLE SAPSANDEXTRACTS
Note
HeadingNo13.03istobetakentoapply,interalia,toliquoriceextractandextractofpyrethrum ,extractofhops,
extractofaloesandopium.Theheadingistobetakennottoapplyto:
(a)Liquoriceextractcontaining morethan10%byweightofsucroseorwhenputupasconfectionery (heading
No17.04);
(b)Maltextract(headingNo19.01);
(c)Extractsofcoffee,teaormaté(headingNo21.02);
(d)Alcoholicsapsandextractsconstituting beverages ,andcompound alcoholicpreparations (knownas"concen­
tratedextracts")forthemanufacture ofbeverages (Chapter22);
(e)Camphor ,glycyrrhizin andotherproductsofheadingsNos29.13and29.41;
(f)Medicaments fallingwithinheadingNo30.03orblood-grouping reagents (headingNo30.05);
(g)Tanningordyeingextracts(headingNo32.01or32.04);
(h)Essentialoils,concretes ,absolutesandresinoids (headingNo33.01)oraqueousdistillatesandaqueoussolutions
ofessentialoils(headingNo33.05);or
(ij)Rubber,balata,gutta-percha orsimilarnaturalgums(headingNo40.01).
RateofDuty
Heading
number Descriptionautonomous
•/·
orLevy
(L)conventional
•/.
1 2 3 4'
13.01 Rawvegetablematerialsofakindusedprimarilyindyeingorintanning..Free Free
13.02 Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,gum­
resinsandbalsams:
A.Coniferresins 2 0-5
B.Other Free (a)
13.03 Vegetable sapsandextracts;pecticsubstances ,pectinates andpectates;
agar-agarandothermucilages andthickeners,derivedfromvegetable
products :
A.Vegetable sapsandextracts:
LOpium Free Free
II.Aloesandmanna Free Free
(a)SeeAnnex.

.NoL314/64 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/«
1 2 3 4
13.03
(continued)A.III.Ofquassiaamara
IV.Ofliquorice3
101-5\
5
V.Ofpyrethrum andoftherootsofplantscontaining rotenone 5 5
VI.Ofhops 6 5
VII.Intermixtures ofvegetableextracts,forthemanufacture ofbev­
eragesoroffoodpreparations 10 5
VIII.Other:
a)Medicinal 6 2-5
b)Other Free Free
B.Pecticsubstances ,pectinates andpectates:
I.Dry 24 (a)
II.Other 14 —
C.Agar-agar andothermucilagesandthickeners ,derivedfromvegetable
products :
I.Agar-agar 4 2*5
II.Mucilages andthickeners extractedfromlocustbeansorlocust
beanseeds 6 3
III.Other Free Free
(a)SeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/65
CHAPTER 14
VEGETABLE PLAITING ANDCARVING MATERIALS ;
VEGETABLE PRODUCTS NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.ThisChapterdoesnotcoverthefollowingproductswhicharetobeclassifiedinSectionXI:vegetablematerials
orfibresofvegetablematerialsofakindusedprimarilyinthemanufacture oftextiles,howeverprepared,or
othervegetablematerialswhichhaveundergone treatmentsoastorenderthemsuitableforuseonlyastextile
materials .
2.HeadingNo14.01istobetakentoapply,interalia,tosplitosier,reeds,bamboosandthelike,torattancores
andtodrawnorsplitrattans.Theheadingistobetakennottoapplytochipwood (headingNo44.09).
3.HeadingNo14.02istobetakennottoapplytowoodwool(headingNo44.12).
4.HeadingNo14.03istobetakennottoapplytopreparedknotsortuftsforbroomorbrushmaking(heading
No96.03).
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
■·/·
1 2 3 4
14.01 Vegetable materialsofakindusedprimarilyforplaiting (forexample,
cerealstraw,cleaned,bleachedordyed,osier,reeds,rushes,rattans,
bamboos ,raffiaandlimebark):
A.Osier:
I.Notpeeled,splitorotherwiseprepared
II.OtherFree
3Free
2
B.Cerealstraw,cleaned,bleachedordyed 2 1
C.Other Free (a)
14.02 Vegetable materials ,whetherornotputuponalayerorbetweentwo
layersofothermaterial,ofakindusedprimarily asstuffingoraspad­
ding(forexample,kapok,vegetablehairandeel-grass ) Free (a)
14.03 Vegetable materialsofakindusedprimarilyinbrushesorinbrooms
(forexample,sorgho,piassava,couch-grass andistle),whetherornotin
bundlesorhanks Free Free
14.04 Hardseeds,pips,hullsandnuts,ofakindusedforcarving(forexample,
corozoanddom) Free Free
14.05 Vegetableproductsnotelsewhere specifiedorincluded Free (a)
(a)SeeAnnex.

NoL314/66 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION III
ANIMAL ANDVEGETABLE FATSANDOILS
ANDTHEIRCLEAVAGE PRODUCTS ;PREPARED EDIBLEFATS;
ANIMAL ANDVEGETABLE WAXES
CHAPTER 15
ANIMAL ANDVEGETABLE FATSANDOILSANDTHEIRCLEAVAGE PRODUCTS ;
PREPARED EDIBLEFATS;ANIMAL ANDVEGETABLE WAXES
Notes
1.ThisChapterdoesnotcover:
(a)PigfatorpoultryfatofheadingNo02.05;
(b)Cocoabutter(fat.oroil)(headingNo18.04);
(c)Greaves (headingNo23.01)andresiduesofheadingNo23.04;
(d)Fattyacidsinanisolatedstate,preparedwaxes,medicaments ,paints,varnishes ,soap,perfumery ,cosmetics
ortoiletpreparations ,sulphonated oilsorothergoodsfallingwithinanyheadinginSectionVI;or
(e)Facticederivedfromoils(headingNo40.02).
2.Soapstocks ,oilfootsanddregs,stearin,woolgreaseandglycerolresiduesaretobetakentofallinheading
No15.17.
Additional Notes
1.ForthepurposesofheadingNo15.07:
A.Fixedvegetableoils,fluidorsolid,obtainedbypressure,shallbeconsidered as"crude"iftheyhaveunder­
gonenootherprocessing than:
—decantation withinthenormaltimelimits;
—centrifugation orfiltration,providedthat,inordertoseparatetheoilsfromtheirsolidconstituents ,
onlymechanical force,suchasgravity,pressureorcentrifugal force,hasbeenemployed (excludingany
absorption filteringprocessoranyotherphysicalorchemicalprocess);
B.Fixedvegetableoils,fluidorsolid,obtainedbyextraction shallcontinuetobeconsidered as"crude"
whentheycannotbedistinguished ,bytheircolour,odourortaste,norbyrecognised specialanalytical
properties ,fromvegetableoilsandfatsobtainedbypressure;
C.Theexpression "crudeoils"shallbetakentoextendtode-gummed soyabeanoilandtocottonseedoil
fromwhichthegossypolhasbeenremoved .
2.A.Forthepurposesofsubheading 15.07A,"oliveoil"meansoilderivedsolelyfromthetreatmentofolives,
excluding re-esterified oliveoilandmixturesof-oliveoilwithotheroils.
B.Subheading 15.07Ala)coversoliveoilobtainedbyrefiningvirginoliveoil,whetherornotblendedwith
virginoliveoil,andhavingthefollowingcharacteristics :
(a)afreefattyacidcontent,expressedasoleicacid,notexceeding 3%;
(b)aK270extinctioncoefficient (absorption underathicknessof1cmofasolutionof1gofoilper100ml
iniso-octane (2,2,4-trimethylpentane )atawavelength of270nm),higherthan0-25butnothigherthan
1-10and,aftertreatmentofthesampleofoilwithactivatedalumina,higherthan011;
(c)anextinction coefficient variation ,inthe270nmrange,higherthan0-01butnothigherthan016.
Thisvariation isdefinedby:
AK=Km-0-5(Kth_4+Km+4),where
Km istheextinction coefficient atthewavelength ofthemaximum oftheabsorption
curveinthe270nmrangeand

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/67
Km^4andKm+4aretheextinction coefficients atwavelengths 4nmlowerandhigher,respectively ,
thanthatofKm;
(d)nopositivereactionofoilsfromoliveresidues .
C.Subheading 15.07Alb)coversoliveoilhaving:
(a)thecharacteristics mentioned inparagraphs 2B(a)to(c)andapositivereactionofoilsfromolive
residues;or
(b)thecharacteristics mentioned inparagraph2B(a)andaK27Qextinction coefficienthigherthan1-10
butnothigherthan2-00,andanextinctioncoefficientvariationinthe270nmrangenothigherthan0-20.
D.Forthepurposesofsubheadings 15.07Ala)and15.07A11a)"virginoliveoil"meansnaturaloliveoil
obtainedexclusively bymechanical processes,including pressure,apartfrommixtureswitholiveoil
obtainedotherwise ,andhavingthefollowingcharacteristics :
(a)aK21Qextinction coefficient ,aftertreatmentofthesampleofoilonactivatedalumina,nothigherthan
0-11;
inexceptional casescertainoilsofhighacidity,afterbeingpassedoveractivatedalumina,mayhaveaK270
extinction coefficient higherthan0-11.Insuchcases,afterneutralisation anddecolourisation inthe
laboratory ,theymusthavethecharacteristics oftheoilsfallingwithinsubheading 15.07AIa)ofthe
CommonCustomsTariff;
(b)anextinction coefficient variation,inthe270nmrange,nothigherthanO'Ol;
(c)nopositivereactionofoilsfromoliveresidues.
3.Subheading 15.17Adoesnotcover:
(a)residuesresultingfromthetreatment offattysubstances containing oilhavinganiodineindex,determined
bytheWijsmethod,withoutcatalyst,lowerthan70orhigherthan100;
(b)residuesresultingfromthetreatment offattysubstances containing oilhavinganiodineindexnotlower
than70norhigherthan100,ofwhichthepeakarearepresenting theretentionvolumeoffi-sitosterol ,
determined inaccordance withtheprovisions inAnnex11totheRegulation mentioned inAdditional Note
4below,islessthan93%ofthetotalsterolpeakareas.
4.Theanalyticalmethodstobeusedfordetermining thecharacteristics oftheproductsmentioned abovearethose
specifiedinAnnexes Iand11toRegulation (EEC)No618/72.
RatefDuty
H:aJinß
number Descriptionautonomous
•/»
orLevy
(L)conventional
"/«
1 2 3 4
15.01 Lard,otherpigfatandpoultryfat,renderedorsolvent-extracted :
A.Lardandotherpigfat:
I.Forindustrial usesotherthanthemanufacture offoodstuffs for
humanconsumption (a) 4(L) 3
II.Other 20(L)—
B.Poultryfat 18(L) 18
15.02 Fatsofbovinecattle,sheeporgoats,unrendered ;renderedorsolvent­
extracted fats(including "premierjus")obtainedfromthoseunrendered
fats:
A.Forindustrial usesotherthanthemanufacture offoodstuffs forhuman
consumption (a)2 Free
B.Other:
I.Unrendered fatsofbovinecattle;renderedorsolvcnt-extractcd fats
(including "premierjus")obtainedfromthosefats 10 7
II.Unrendered fatsofsheep;rendered orsolvent-extracted fats
(including "premierjus")obtainedfromthosefats 10 7
III.Other 10 7
(a)F.ntryunderthissubheading issubjecttoconditions tohedetermined bvthecompetent authorities .

NoL314/68 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
°/o
1 2 3 4
15.03 Lardstearin,oleostearin andtallowstearin;lardoil,oleo-oilandtallow
oil,notemulsified ormixedorpreparedinanyway:
A.Lardstearinandoleostearin :
I.Forindustrial uses(a) Free Free
II.Other 8 8
B.Tallow oilforindustrial usesotherthanthemanufacture of
foodstuffs forhumanconsumption (a) 12 4
C.Other 12—
15.04 Fatsandoils,offishandmarinemammals ,whetherornotrefined:
A.Fish-liver oil:
LOfavitaminAcontentnotexceeding 2500international units
pergramme 6(b) 6
II.Other Free(b) (c)
B.Whaleoilandoilsofothercetaceans 2(b) Free
C.Other Free(b) Free
15.05 Woolgreaseandfattysubstances derivedtherefrom (includinglanolin):
A.Woolgrease,crude 6 5
B.Other 10 65
15.06 Otheranimaloilsandfats(includingneatVfoot oilandfatsfrombones
orwaste) 4 2-5
15.07 Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
A.Oliveoil:
I.Havingundergone arefiningprocess:
a)Obtained byrefiningvirginoliveoil,whetherornotblended
withvirginoliveoil 20(L)—
b)Other 20(L)—
II.Other:
a)Virginoliveoil
b)Other20(L)
20(L)—
B.China-wood andoiticicaoils;myrtlewaxandJapanwax 3(b) (c)
C.Castoroil:
LFortheproduction ofaminoundecanoic acidforuseinthemanu­
factureofsynthetic textilefibresorofartificial plastic
materials (d) Free(b)Free
II.Other 8(b) 8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Inccrtainconditions ,thecollection ofacompensatory amountisprovidedforinadditiontothecustomsduty.
(c)SeeAnnex.
(d)Kntryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities oftheE.C.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/69
RateofDuty
Heading
number Descriptionautonomous
»/,
orLevy
(L)conventional
»/.
1 2 3 4
15.07 D.Otheroils:
(continued )I.Fortechnical orindustrial usesotherthanthemanufacture of
foodstuffs forhumanconsumption (a):
a)Crude:
1.Palmoil 5(b) 4
2.Tobacco-seed oil 5(b) Free
3.Other 5(b) (c)
b)Other:
1.Tobacco-seed oil 8(b) Free
2.Other 8(b) (c)
II.Other:
a)Palmoil:
1.Crude 9(b) 6
2.Other 14(b) 14
b)Other:
1.Solid,inimmediate packings ofanetcapacityof1kg
orless 20(b)—
2.Solid,other;fluid:
aa)Crude 10(b) (c)
bb)Other 15(b) (c)
15.08 Animalandvegetableoils,boiled,oxidised,dehydrated ,sulphurised ,blown
orpolymerised byheatinvacuumorininertgas,orotherwise modified 15 14
15.09 Degras 9 6
15.10 Fattyacids;acidoilsfromrefining;fattyalcohols :
A.Stearicacid 12 8
B.Oleicacid 10 7
C.Otherfattyacids;acidoilsfromrefining 8 4-5
D.Fattyalcohols 13 8
15.11 Glycerolandglycerollyes:
A.Crudeglycerolandglycerollyes 3 1-5
B.Other,including syntheticglycerol 10 6
(a)F.ntryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities oftheE.C.
(b)Inccn.iinconditions ,thecollection ofacompensatory amountisprovidedforinadditiontothecustomsdury.
V)SeeAnnex.

NoL314/70 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/·
1 2 3 4
15.12 Animalorvegetable oilsandfats,whollyorpartlyhydrogenated ,or
solidifiedorhardenedbyanyotherprocess,whetherornotrefined,but
notfurtherprepared :
A.Inimmediate packingsofanetcapacityof1kgorless 20(a)—
B.Other 17(a) (b)
15.13 Margarine ,imitationlardandotherpreparedediblefats 25(a) 25
15.14 Spermaceti ,crude,pressedorrefined,whetherornotcoloured 7 3-5
15.15 Beeswaxandotherinsectwaxes,whetherornotcoloured :
A.Raw Free Free
B.Other ¿.. 10 5
15.16 Vegetablewaxes,whetherornotcoloured :
A.Raw Free Free
B.Other 8 4
15.17 Residuesresultingfromthetreatment offattysubstances oranimalor
vegetablewaxes:
A.Containing oilhavingthecharacteristics ofoliveoil:
LSoapstocks 7(L)—
II.Other 2(L)—
B.Other:
I.Oilfootsanddregs;soapstocks 7(a) 5
II.Other , 2(a) 2
(a)Incertainconditions ,thecollectionofacompensatory amountisprovidedforinadditiontothecustomsduty
(b)SeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/71
SECTION IV
PREPARED FOODSTUFFS ;BEVERAGES ,SPIRITSANDVINEGAR ;TOBACCO
CHAPTER 16
PREPARATIONS OFMEAT,OFFISH,OFCRUSTACEANS ORMOLLUSCS
Note
ThisChapterdoesnotcovermeat,meatoffal,fish,crustaceans ormolluscs,preparedorpreservedbytheprocesses
specifiedinChapters2and3.
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
»/.
1 2 3 4
16.01 Sausagesandthelike,ofmeat,meatoffaloranimalblood:
A.Liversausages 24(L) 24
B.Other(a):
I.Sausages ,dryorforspreading ,uncooked 21(L)—
II.Other 21(L)—
16.02 Otherpreparedorpreservedmeatormeatoffal:
A.Liver:
I.Gooseorduckliver.20 16
II.Other25(L) 25
B.Other:
I.Poultrymeatoroffal:
a)Containing 57%ormorebyweightofpoultrymeat(b) 21(L) 17
b)Containing 25%ormorebutlessthan57°/obyweightof
poultrymeat(b) 21(L) 17
c)Other 21(L) 17
II.Gameorrabbitmeatoroffal 21 17
III.Other :
a)Containing meatoroffalofdomesticswineandcontaining by
weight:
1.80%ormoreofmeatoroffal,ofanykind,includingfats
ofanykindororigin:
aa)Hams,filletsandloins;piecesthereof 26(L)—
bb)Shoulders andpiecesthereof 26(L)—
cc)Other 26(L)—
(a)Thelevyapplicable tosausagesimportedincontainers whichalsocontainpreservative liquidiscollectedonthenetweight,ie,afterdeduction of
theweightottheliquid.
(b)Forthepurposeotdetermining thepercentage ofpoultrymeat,theweightofanybonesistobedisregarded .

NoL314/72 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
16.02
(continued )B.III.a)2.40%ormorebutlessthan80%ofmeatoroffal,ofany
kind,includingfatsofanykindororigin
3.Lessthan40%ofmeatoroffal,ofanykind,including
fatsofanykindororigin
b)Other:26(L)
26(L)—
1.Containing bovinemeatoroffal 26 26
2.Other:
aa)Ovinemeatoroffal 26 20
bb)Other 26 26
16.03 Meatextracts,meatjuicesandfishextracts,inimmediate packingsofa
netcapacityof:
A.20kgormore Free Free
B.Morethan1kgbutlessthan20kg 9 7
C.1kgorless 24 20
16.04 Preparedorpreservedfish,includingcaviarandcaviarsubstitutes :
A.Caviarandcaviarsubstitutes :
I.Caviar (sturgeonroe) 30 30
II.Other 30 30
B.Salmonidae 20 7
C.Herring:
I.Fillets,raw,coatedwithbatterorbreadcrumbs ,deepfrozen
II.Other18
2315
20
D.Sardines 25 25
E.Tunny 25 24
F.Bonito(Sardasp.p.),mackerelandanchovies 25 (a)
G.Other:
LFillets,raw,coatedwithbatterorbreadcrumbs ,deepfrozen
II.Other18
2515
20
16.05 Crustaceans andmolluscs,preparedorpreserved :
A.Crabs 20 16
B.Other 20 20
(a)SeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/73
CHAPTER 17
SUGARS ANDSUGARCONFECTIONERY
Notes
1.ThisChapterdoesnotcover:
(a)Sugarconfectionery containing cocoa(headingNo18.06);
(b)Chemically puresugars(otherthansucrose,glucoseandlactose)andotherproductsofheadingNo29.43;or
(c)Medicaments andotherproductsofChapter30.
2.Chemically puresucrose,whateveritsorigin,istobeclassifiedinheadingNo17.01.
Additional Notes
1.ForthepurposesofbeadingNo17.01:
—"Whitesugar"meanssugarcontaining ,inthedrystate,99-5%ormorebyweightofsucrose,determined
bythepolarimetric method;
—"Rawsugar"meanssugarcontaining ,inthedrystate,lessthan99-5%byweightofsucrose,determined by
thepolarimetric method .
2.Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 17.04Daretobeclassifiedaccording
totheaveragecontentinmilkfats,sucroseandstarchoftheassortment asawhole.
R.iteofDiitv
Heading
miniher Descriptionautonomous
«lo
orLevy
(L)conventional
1 2 3 4
17.01 Beetsuparandcanesugar,solid:
A.Whitesugar sow—
B.Rawsugar:
I.Forrefining (a) 80(L)—
II.Other 80(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/74 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
·/.
1 2 3 4
17.02 Othersugars;sugarsyrups;artificialhoney(whetherornotmixedwith
naturalhoney);caramel:
A.Lactoseandlactosesyrup:
I.Containing ,inthedrystate,99%ormorebyweightofthepure
product (a)
II.Other
B.Glucoseandglucosesyrup:
I.Containing ,inthedrystate,99%ormorebyweightofthepure
product (b):24(L)
24(L)—
a)Glucoseintheformofwhitecrystalline powder,whetheror
notagglomerated 25(L)—
b)Other 25(L)—
II.Other:
a)Glucoseintheformofwhitecrystalline powder,whetheror
notagglomerated 50(L)—
b)Other 50(L)—
C.Maplesugarandsyrup 42(L) 20
D.Othersugarsandsyrups 80(L)—
E.Artificialhoney(whetherornotmixedwithnaturalhoney) 50(L) .—
F.Caramel 47(L)—
17.03 Molasses ,whetherornotdecolourised 65(L)(c)—
17.04 Sugarconfectionery ,notcontaining cocoa:
A.Liquoriceextractcontaining morethan10%byweightofsucrose
butnotcontaining otheraddedsubstances 21—
B.Chewinggumcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
I.Lessthan60% 16-5
+vc8
+VC
withama*,
of23
II.60%ormore 16-5
+vc8
+vc
withamax.
of23
C.Whitechocolate 20-7
+VC13
+VC
withamax.
of27+ads
(a)Thecustomstreatment inrespectoflactoseandlactosssyrupofsubheading 17.02kIIshallalsoapplytothelactoseandlactosesyrupofthepresent
subheading (17.02AI).
(u)Thecustomstreatment inrespectofglucoseandglucosesyrupofsubheading 17.02BIIshallalsoapplytotheglucoseandglucosesyrupofthepresent
subheading (17.02BI).
(c)Theautonomous dutyis:
—"free"fornon-deiolourised mohssesforthemanufacture offoragecontaining molasses;
—9%fornon-decolourispd sugfl-canemolassescontaining lessthan63%byweightofsucroseinthedrymatter,forthemanufacture ofcoffeesub­
stitutes;
—19%fornon-decolourised molasses forihemanufacture ofcitricacid.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/75
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
1 2 3 4
17.04
(continued )D.Other:
I.Containing nomilkfatsorcontaining lessthan1·5%byweightof
suchfats:
a).Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose) 20-7
+vc13
+VC
withamax.
of27+ads
b)Containing byweightofsucrose(includinginvertsugarexpressed
assucrose):
1.5%ormorebutlessthan30% 20-7
+VC13
+VC
withamax.
of27+ads
2.30°/oormorebutlessthan40% 20-7
+VC13
+VC
withamax.
of27+ads
3.40%ormorebutlessthan50%:
aa)Containing nostarch20-7
+VC13
+vc
withamax.
of27+ads
bb)Other 20-7
+VC13
+vc
withamax.
of27+ads
4.50%ormorebutlessthan60°/o 20-7
+VC13
+vc
withamax.
of27+ads
5.60%ormorebutlessthan70% 20-7
+VC13
+vc
withamax.
of27+ads
6.70%ormorebutlessthan80%... 20-7
+VC13
+vc
withamax.
of27+ads
7.80%ormorebutlessthan90% 20-7
+VC13
-f-vc
withamax.
of27+ads
8.90%ormore 20-7
+VC13
+vc
withamax.
of27+ads

NoL314/76 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/»
1 2 3 4
17.04 D.II.Other:
(continued )a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose)
b)Containing byweightofsucrose(includinginvertsugarexpressed
assucrose):20-7
+vc13
+vc
withamax.
of27+ads
1.5%ormorebutlessthan30%20-7
+vc13
+vc
withamax.
of27+ads
2.30%ormorebutlessthan50% 20-7
+vc13
+vc
withamax.
of27+ads
3.50%ormorebutlessthan70%20-7
+vc13
+vc
withamax.
of27+ads
4.70%ormore 20·7
+vc13
+vc
withamax.
of27+ads
17.05 Flavoured orcolouredsugars,syrupsandmolasses,butnotincluding
fruitjuicescontaining addedsugarinanyproportion :
A.Lactoseandlactosesyrup 67(L)—
B.Glucoseandglucosesyrup:
I.Glucoseintheformofwhitecrystalline powder,whetherornot
agglomerated 67(L)—
II.Other 67(L)—
C.Other 67(L)—

15.11.76 NoL314/77 OfficialJournaloftheEuropeanCommunities
CHAPTER 18
COCOA ANDCOCOA PREPARATIONS
Notes
1.ThisChapterdoesnotcoverthepreparations describedinheadingNo19.02,19.08,22.02,22.09or30.03containing
cocoaorchocolate .
2.HeadingNo18.06includessugarconfectionery containing cocoaand,subjecttoNote1ofthisChapter,other
foodpreparations containing cocoa.
Additional Note
Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 18.06Caretobeclassifiedaccording
totheaveragecontentinsucroseandmilkfatsoftheassortment asawhole.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
18.01 Cocoabeans,wholeorbroken,raworroasted 6-7(a) 5-4
18.02 Cocoashells,husks,skinsandwaste 9 5-4
18.03 Cocoapaste(inbulkorinblock),whetherornotdefatted 25 15
18.04 Cocoabutter(fatoroil) 22 12
18.05 Cocoapowder,unsweetened 27 16
18.06 Chocolate andotherfoodpreparations containing cocoa;
A.Cocoapowder,nototherwise sweetened thanbytheadditionof
sucrose,containing byweightofsucrose:
LLessthan65% 29·6
+vc10
+vc
II.65%ormorebutlessthan80% 29-6
+vc10
+vc
III.80%ormore29-6
4-vc10
+vc
B.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3%byweightof
suchfats 22-3
+vc12
+vc
withamax.
of27+ads
(a)Dutyratereducedto4%(suspension )foranindefiniteperiod

NoL314/78 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
'h
orLevy
(L)conventional
»U
1 1 3 4'
18.06
(continued )B.II.Containing byweightofmilkfats:
a)3%>ormorebutlessthan7%. 22-3
+vc12
+VC
withamax.
of27+ads
b)7%ormore 22-3
+vc12
+VC
withamax.
of27+ads
C.Chocolate andchocolate goods,whetherornotfilled;sugarconfec­
tioneryandsubstitutes thereformadefromsugarsubstitution products,
containing cocoa:
I.Containing nosucroseorcontaining lessthan5%byweightof
sucrose ,(includinginvertsugarexpressed assucrose) 22-3
+VC12
+VC
withamax.
of27+ads
!II.Other:
!
.a)Containing nomilkfatsorcontaining lessthan1·5°/οbyweight
ofsuchfatsandcontaining byweightofsucrose(includinginvert
sugarexpressed assucrose):
:1.Lessthan50°/o 22-3
+VC12
+vc
withamax.
of27+ads
2.50%ormore 22-3
+VC12
+vc
withamax.
of27+ads
b)Containing byweightofmilkfats :
1.1-5%ormorebutlessthan3% 22-3
+VC12
+vc.
withamax.
of27+ads
2.3%ormorebutlessthan4-5% 22-3
+VC12
+vc
withamax.
of27+ads
3.4-5%ormorebutlessthan6% 22-3
-j-VC12
+vc
withamax.
of27+ads
4.6%ormore 22-3
+VC12
+vc
withamax.
of27+ads

OfficialJournaloftheEuropeanCommunities NoL314/79 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
18.06
(continued)D.Other:
I.Containing nomilkfatsorcontaining lessthan1-5%byweightof
suchfats:
a)Inimmediate packingsofanetcapacityof500gorless 22-3
+vc12
+vc
withamax.
of27+ads
b)Other
II.Containing byweightofmilkfats :22-3(a)
+vc—
a)1·5°/οormorebutnotmorethan6-5%:
1.Inimmediate packingsofanetcapacityof500gorless....22-3
+vc12
+vc
withamax.
of27+ads
2.Other ,
b)Morethan6-5%butlessthan26%:22-3(a)
+vc—
1.Inimmediate packingsofanetcapacityof500gorless....22-3
+vc12
+vc
2.Other:
aa)Chocolate milkcrumb,containing morethan6·5%but
lessthan11%byweightofmilkfats,morethan6·5%
butlessthan15%byweightofcocoaandmorethan
50%butlessthan60%byweightofsucrose (including
invertsugarexpressed assucrose) 22-3(a)
+vc27
+ads
bb)Other 22-3(a)
+vc—
c)26%ormore:
1.Inimmediate packingsofanetcapacityof500gorless....22-3
+vc12
-rvc
2.Other 22-3(a)
+vc
(a)Dutysuspendedto19%foranindefiniteperiod

NoL314/80 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 19
PREPARATIONS OFCEREALS ,FLOURORSTARCH :PASTRYCOOKS 'PRODUCTS
Notes
1.ThisChapterdoesnotcover:
(a)Preparations offlour,starchormaltextract,ofakindusedasinfantfoodorfordieteticorculinarypurposes,
containing 50%ormorebyweightofcocoa(headingNo18.06);
(b)Biscuitsorotherarticlesmadefromflourorfromstarch,speciallypreparedforuseasanimalfeedingstuffs
(headingNo23.07);or
(c)Medicaments andotherproductsofChapter30.
2.InthisChaptertheexpression "flour"includestheflouroffruitsorofvegetables ,andproductsofsuchflour
aretobeclassifiedwithsimilarproductsofcerealflour.
Additional Note
Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 19.08Baretobeclassifiedaccording
totheaveragecontentinstarch,sucroseandmilkfatsoftheassortment asawhole.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
19.01 Maltextract:
A.Withadry-extract contentof90%ormorebyweight 16-3
+vc8
+vc
B.Other 16-3
+vc8
+vc
19.02 Preparations offlour,meal,starchormaltextract,ofakindusedas
infantfoodorfordieteticorculinarypurposes,containing lessthan
50°/obyweightofcocoa:
A.Containing maltextractandnotlessthan30°/obyweightofreducing
sugars (expressed asmaltose) 19-6
+vc11
+vc
B.Other:
LContaining nomilkfatsorcontaining lessthan1·5°/οbyweightof
suchfats:
a)Containing lessthan14%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose)19-6
+vc11
+vc
2.Containing byweightofsucrose (including invertsugar
expressed assucrose):
aa)5°/oormorebutlessthan60°/o ·19-6
+vc11
+vc
bb)60%ormore 19-6
+vc11
+vc

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/81
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
19.02
(continued )B.I.b)Containing 14%ormorebutlessthan32°/obyweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 19-6
+vc11
+VC
2.Other 19-6
+vc11
+VC
c)Containing 32%ormorebutlessthan45%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5°/obyweight
ofsucrose (includinginvertsugarexpressed assucrose) 19-6
+ve11
+vc
2.Other 19-6
+VC11
+VC
d)Containing 45%ormorebutlessthan65%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5°/obyweight
ofsucrose(includinginvertsugarexpressed assucrose).... 19-6
+VC11
+VC
2.Other 19-6
+VC11
+VC
e)Containing 65%ormorebutlessthan80%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%by
weightofsucrose (including invertsugarexpressed as
sucrose) 19-6
+VC11
+VC
2.Other 19-6
+VC11
+VC
f)Containing 80%ormorebutlessthan85%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5°/obyweight
ofsucrose(includinginvertsugarexpressed assucrose) 19-6
+VC11
+vc
2.Other 19-6
+VC11
+VC
g)Containing 85%ormorebyweightofstarch 19-6
+vc11
+VC
II.Containing byweightofmilkfats :
a)1-5%ormorebutlessthan5% 19-6
+vc11
+VC
b)5%ormore 19-6
+VC11
+VC
19.03 Macaroni ,spaghettiandsimilarproducts :
A.Containing eggs 17-3
+VC12
+VC
B.Other:
I.Containing nocommonwheatflourormeal 17-3
+VC12
+VC
II.Other 17-3
+VC12
+VC

NoL314/82 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/«
1 2 3 4
19.04 Tapiocaandsago;tapiocaandsagosubstitutes obtainedfrompotatoor
otherstarches 15-4
+vc10
+VC
19.05 Preparedfoodsobtainedbytheswellingorroastingofcerealsorcereal
products (puffedrice,cornflakesandsimilarproducts):
A.Obtained frommaize 14-3
+vc8
+VC
B.Obtained fromrice 14-3
+VC8
+VC
C.Other 14-3
+VC8
+VC
19.06 Communion wafers,emptycachetsofakindsuitableforpharmaceutical
use,sealingwafers,ricepaperandsimilarproducts19-5
+VC7
+VC
19.07 Bread,ships'biscuitsandotherordinarybakers'wares,notcontaining
addedsugar,honey,eggs,fats,cheeseorfruit:
A.Crispbread 24
+VC9
+VC
withamax.
of24+adf
B.Matzos 20
+VC6
+ve
withamax.
of20+adf
C.Glutenbreadfordiabetics 27-9
+VC14
+vc
D.Other,containing byweightofstarch:
I.Lessthan50% 26-5
+VC14
+vc
II.50%ormore 26·5
+VC14
-fvc
19.08 Pastry,biscuits,cakesandotherfinebakers'wares,whetherornot
containing cocoainanyproportion :
A.Gingerbread andthelike,containing byweightofsucrose(including
invertsugarexpressed assucrose):
I.Lessthan30% 29-2
+VC13
+vc
II.30%ormorebutlessthan50% 29-2
+VC13
+vc
III.50%ormore 29-2
+VC13
-fvc

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/83
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
19.08 B.Other:
(continued )I.Containing nostarchorcontaining lessthan5%byweightof
starch,anacontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
a)Lessthan70% 29-2
+vc13
+vc
withamax.
of35+ads
b)70%ormore 29-2
+vc13
+vc
withamax.
of35+ads
II.Containing 5%ormorebutlessthan32%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 28
+vc13
+vc
withamax.
of30+adf
b)Containing 5%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+vc13
+vc
withamax.
of35+ads
2.Other 29-2
+vc13
+vc
withamax.
of35+ads
c)Containing 30%ormorebutlessthan40%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+vc13
+vc
withamax.
of35+ads.
2.Other 29-2
+vc13
+vc
withamax.
of35+ads
d)Containing 40%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+vc13
+vc
withamax.
of35+ads

NoL314/84 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
19.08
(continued )B.II.d)2.Other
III.Containing 32%ormorebutlessthan50%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5°/obyweightof
sucrose(includinginvertsugarexpressed assucrose):29-2
+vc13
+vc
withamax.
of35+ads
1.Containing nomilkfatsorcontaining lessthan1·5%by
weightofsuchfats 28
+vc13
+vc
withamax.
of30+adf
2.Other28
+vc13
+vc
withamax.
of30+adf
b)Containing 5%ormorebutlessthan20%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29·2
+vc13
+vc
withamax.
of35+ads
2.Other 29-2
+vc13
+vc
withamax.
of35+ads
c)Containing 20%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1·5%by
weightofsuchfats 29-2
+vc13
+vc
withamax.
of35+ads
2.Other 29-2
+vc13
+vc
withamax.
of35+ads
IV.Containing 50%ormorebutlessthan65%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1·5%by
weightofsuchfats28
+vc13
+vc
withamax.
of30+adf

15.11.76 OfficialJournaloftheEuropean Communities NoL314/85
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
•
1 2 3 4
19.08
Ccontinued )B.IV.a)2.Other
b)Containing 5%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):28
+vc13
+VC
withamax.
of30+adf
1.Containing nomilkfatsorcontaining lessthan1·5°/οby
weightofsuchfats 29-2
+VC13
+vc
withamax.
of35+ads
2.Other 29-2
+VC13
+vc
withamax.
of35+ads
V.Containing 65%ormorebyweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 28
+VC13
+vc
withamax.
of30+adf
29-2
+VC13
+vc
withamax.
of35+adsb)Other

NoL314/86 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 20
PREPARATIONS OFVEGETABLES ,FRUITOROTHERPARTSOFPLANTS
Notes
1.ThisChapterdoesnotcover:
(a)Vegetables orfruit,preparedorpreserved bytheprocessesspecifiedinChapters7and8;or
(b)Fruitjellies,fruitpastesorthelikeintheformofsugarconfectionery (headingNo17.04)orchocolate
confectionery (headingNo18.06).
2.Thevegetables ofheadingsNos20.01and20.02arethosewhichfallinheadingsNos07.01to07.05when
importedinthestatesprovidedforinthoseheadings
3.Edibleplants,partsofplantsandrootsofplantsconserved insyrup(forexample,gingerandangelica )aretobe
classifiedwiththepreservedfruitfallingunderheadingNo20.06;roastedground-nuts arealsotobeclassified
inheadingNo20.06.
4.Tomatojuicethedryweightcontentofwhichis7%ormoreistobeclassifiedunderheadingNo20.02.
Additional Notes
1.Thecontentofvarioussugarsexpressed assucrose("sugarcontent''')oftheproductsclassifiedwithinthis
Chaptercorresponds tothefigureindicatedbyarefractomcter (usedinaccordance withthemethodprescribed
inAnnexIIItoCouncilRegulation(EEC)No865/68of28June1968)atatemperature of20°Candmultiplied
bythefactor:
—0-93inrespectofproductsofheadingNo20.06;or
—0-95inrespectofproductsoftheotherheadings .
2.TheproductsclassifiedunderheadingNo20.06shallbeconsidered as"containing addedsugar"whenthe
"sugarcontent"thereofexceedsbyweightthepercentages givenhereunder ,accordingtothekindoffruitcon­
cerned:
—pineapples andgrapes 13%
—otherfruits,includingmixturesoffruit 9%
3.TheaddedsugarcontentofproductsclassifiedtinderheadingNo20.07corresponds tothe"sugarcontent"
lessthefiguresgivenhereunder ,according tothekindofjuiceconcerned :
—lemonortomatojuice 3
—applejuice 11
—grapejuice 15
—otherfruitorvegetablejuices,includingmixturesofjuices 13
4.Forthepurposesofsubheadings 20.07BIa)1aa)and20.07BIb)1aa),concentrated grapejuice(including
grapemust)shallbetakentomeangrapejuice(includinggrapemust)ofadensityat20°Cofnotlessthan
1-240.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/87
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/·
1 2 3 4
20.01 Vegetables andfruit,preparedorpreservedbyvinegaroraceticacid,with
orwithoutsugar,whetherornotcontaining salt,spicesormustard:
A.Mangochutney 22 Free
B.Other 22 22
20.02 Vegetables preparedorpreservedotherwisethanbyvinegaroraceticacid:
A.Mushrooms 23—
B.Truffles 20 18
C.Tomatoes 18 18
D.Asparagus 22 22
E.Sauerkraut 20—
F.Capersandolives 20 —
G.Peas;beansinpod 24 24
H.Other,includingmixtures 24 22
20.03 Fruitpreservedbyfreezing,containing addedsugar:
A.Withasugarcontentexceeding 13°/obyweight 26+(L)26+ads
B.Other 26 26
20.04 Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,glacéor
crystallised ):
A.Ginger 25 Free
B.Other:
I.Withasugarcontentexceeding 13°/obyweight 25+(L)25+ads
II.Other 25 25
20.05 Jams,fruitjellies,marmalades ,fruitpuréeandfruitpastes,beingcooked
preparations ,whetherornotcontaining addedsugar:
A.Chestnutpuréeandpaste:
LWithasugarcontentexceeding 13%byweight 30+(L)30+ads
II.Other30 30
B.Jamsandmarmalades ofcitrusfruit:
I.Withasugarcontentexceeding30%byweight 30+(L)27+ads
II.Withasugarcontentexceeding 13%butnotexceeding 30%by
weight 30+(L)27+ads
III.Other 30 27
C.Other:
I.Withasugarcontentexceeding30%byweight:
a)Plumpuréeand«plumpaste,inimmediate packingsofanet
capacityexceeding 100kg,forindustrialprocessing (a) 30 30+ads
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/88 OfficialJournaloftheEuropeanCommunities 15.11.76
C.I.b)Other
weight.RateofDuty
Heading
number Descriptionautonomous
»/»
orLevy
(L)conventional
»/«
1 2 3 4
20.05 30+(L)30+ads
(continued)II.Withasugarcontentexceeding13%butnotexceeding30%by
30+(L)30+ads
III.Other 30 30
20.06Fruitotherwisepreparedorpreserved,whetherornotcontainingadded
sugarorspirit:
A.Nuts(includingground-nuts),roasted,inimmediatepackingsofanet
capacity:
I.Ofmorethan1kg17 15
II.Of1kgorless22 17
B.Other:
I.Containingaddedspirit:
a)Ginger32—
b)Pineapples,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding17%byweight 32+(L)—
bb)Other32—
2.Of1kgorless:
aa)Withasugarcontentexceeding19°/obyweight 32+(L)—
bb)Other32 —
c)Grapes:
1.Withasugarcontentexceeding13%byweight 32+(L)—
2.Other 32 —
d)Peaches,pearsandapricots,inimmediatepackingsofanet
capacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding13%byweight 32+(L)—
bb)Other32 —
2.Of1kgorless:
aa)Withasugarcontentexceeding15%byweight32+(L)—
bb)Other32 —
e)Otherfruits:
1.Withasugarcontentexceeding9%byweight 32+(L)—
2.Other 32 —
f)Mixturesoffruit:
1.Withasugarcontentexceeding9%byweight 32+(L) —

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/89
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
%
1 2 3 4
20.06
(continued)B.I.f)2.Other
II.Notcontaining addedspirit:
a)Containing addedsugar,inimmediate packingsofanetcapacity
ofmorethan1kg:32 —
1.Ginger 23 Free
2.Grapefruit segments 23
+(L)20
+ads
3.Mandarins (includingtangerines andsatsumas);clementines ,
wilkingsandothersimilarcitrushybrids 23
+(L)21
+ads
4.Grapes
5.Pineapples :23
+(L)22
+ads
aa)Withasugarcontentexceeding 17°/»byweight
bb)Other23
+(L)
2322
+ads
22
6.Pears:
aa)Withasugarcontentexceeding 13%byweight
bb)Other23
+(L)
2320
+ads
20
7.Peachesandapricots :
aa)Withasugarcontentexceeding 13%byweight 23
+(L)22
+ads
bb)Other 23 22
8.Otherfruits
9.Mixtures offruit:23
+(L)22
+ads
aa)Mixturesinwhichnosinglefruitexceeds50%ofthe
totalweightofthefruits
bb)Other
b)Containing addedsugar,inimmediate packingsofanetcapacity
of1kgorless:23
+(L)
23
+(L)21
+ads
22
+ads
1.Ginger 27 Free
2.Grapefruit segments
3.Mandarins (includingtangerines andsatsumas);clementines ,
wilkingsandothersimilarcitrushybrids
4.Grapes
5.Pineapples :27
+(L)
27
+(L)
27
+(L)20
+ads
22
+ads
24
+ads
aa)Withasugarcontentexceeding 19%byweight
bb)Other
6.Pears27
+(L)
2724
+ads
24
aa)Withasugarcontentexceeding 15%byweight
bb)Other27
+(L)
2722
+ads
22

NoL314/90 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/«
1 2 3 4
20.06 B.II.b)7.Peachesandapricots :
(continued )aa)Withasugarcontentexceeding 15%byweight 27
+(L)24
+ads
bb)Other 27 24
8.Otherfruits 27 24
+(L)+ads
9.Mixtures offruit:
aa)Mixtures inwhichnosinglefruitexceeds50%ofthe
totalweightofthefruits 27
+(L)22
+ads
bb)Other 27 24
+(L)+ads
c)Notcontaining addedsugar,inimmediate packingsofanet
capacity :
1.Of4-5kgormore:
aa)Apricots 17 (a)
bb)Peaches (includingnectarines )andplums 19 (a)
cc)Pears 23 21
dd)Otherfruits 23 (a)
ee)Mixtures offruit 23 (a)
2.Oflessthan4-5kg:
25 21
bb)Otherfruitsandmixturesoffruit 25 23
20.07 Fruitjuices(includinggrapemust)andvegetable juices,whetherornot
containing addedsugar,butunfermented andnotcontaining spirit:
A.Ofaspecificgravityexceeding 1-33at15°C:
I.Grapejuice(includinggrapemust):
a)Ofavalueexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight....50(c)—
2.Other . 50(b)—
b)Ofavaluenotexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight.... 50
+(L)(c)—
2.Other 50(b)—
II.Appleandpearjuice;mixturesofappleandpearjuice:
a)Ofavalueexceeding 22UAper100kgnetweight 42 —
b)Ofavaluenotexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding30%byweight.... 42
+(L)—
2.Other 42—
III.Other :
a)Ofavalueexceeding 30UAper100kçnetweight 42—
b)Ofavaluenotexceeding 30UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30°,'obyweight .... 42
+(L)—
2.Other 42—aa)Pears
(a)SeeAnnex
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
MIncortninconditions aumnterv »rliugtaxinadditiontothecustomsdutyisprovidedforinirspectofcertainproductswithcffectfrom1January

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/91
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
20.07
(continued )B.Ofaspecificgravityof1-33orlessat15°C:
I.Grape,appleandpearjuice(includinggrapemust);mixturesof
appleandpearjuice:
a)Ofavalueexceeding 18UAper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Concentrated :
11.Withanaddedsugarcontentexceeding 30%by
28+ads weight 28(a)
22.Other 28(b) (c)
bb)Other:
11.Withanaddedsugarcontentexceeding 30%by
weight 28(a)28+ads
22.Other 28(b) (c)
2.Appleandpearjuice:
aa)Containing addedsugar 25 24
+ads
bb)Other 25 25
3.Mixturesofappleandpearjuice 25
b)Ofavalueof18UAorlessper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Concentrated :
11.Withanaddedsugarcontentexceeding 30%by
weight 28+(L)(a,28+ads
22.Other 28(b) (c)
bb)Other:
11.Withanaddedsugarcontentexceeding 30%by
weight 28+(L)(a)28+ads
22.Other 28(b) (c)
2.Applejuice:
aa)Withanaddedsugarcontentexceeding 30°/obyweight25 24
+(L)+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 25 24
+ads
cc)Notcontaining addedsugar 25 25
3.Pearjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight25 24
+(L)+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 25 24
+ads
cc)Notcontaining addedsugar 25 25
4.Mixturesofappleandpearjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight25—
+(L)
bb)Other 25—
II.Other :
a)Ofavalueexceeding 30UAper100kgnetweight:
1.Orangejuice 21 (a)
(a)Inccrtainconditions acountervailing taxinadditiontothecustomsdutyisprovidedforinrespectofcertainproductswitheffectfrom1January
1978.
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
(c)SeeAnnex.

NoL314/92 OfficialJournaloftheEuropeanCommunities 15.11.76
Heading
number DescriptionRateofDuty
autonomous
•/«
orLevy
(L)conventional
»/o
1 2 3 4
20.07
(continued )B.II.a)2.Grapefruit juice
3.Lemonjuiceandothercitrusfruitjuices:
aa)Containing addedsugar
bb)Other
4.Pineapple juice:
aa)Containing addedsugar
bb)Other
5.Tomatojuice:
aa)Containing addedsugar
bb)Other
6.Otherfruitandvegetablejuices:
aa)Containing addedsugar
bb)Other —
7.Mixtures :
aa)Ofcitrusfruitjuicesandpineapplejuice:
11.Containing addedsugar
bb)Other:
11.Containing addedsugar
22.Other
b)Ofavalueof30UAorlessper100kgnetweight:
1.Orangejuice:
aa)Withanaddedsugarcontentexceeding30%byweight
2.Grapefruit juice:
aa)Withanaddedsugarcontentexceeding30%byweight
bb)Other
3.Lemonjuice:
aa)Withanaddedsugarcontentexceeding 30°/obyweight
bb)Withanaddedsugarcontentof30%orlessbyweight
cc)Notcontaining addedsugar21
21
21
22
22
21
21
24
24
22
22
24
24
21
+(L)
21
21
+(L)
21
21
+(L)
21
21(a)
18
+ads
19
19
+ads
20
20
+ads
21
21
+ads
22
19
+ads
20
21
+ads
22
19
+ads
(a)
15
+ads
(a)
18
+(ads)
18
+(ads)
1922.Other
bb)Other
(a)SeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/93
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
y.
1 2 3 4
20.07
(continued )B.Π.b)'4.Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding30%byweight 21
+(L)18
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 21 18
+ads
cc)Notcontaining addedsugar 21 19
5.Pineapple juice:
aa)Withanaddedsugarcontentexceeding 30%byweight 22
+(L)19
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight22 19
+ads
cc)Notcontaining addedsugar22 20
6.Tomatojuice:
aa)Withanaddedsugarcontentexceeding 30%byweight21
+(L)20
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight21 20
+ads
cc)Notcontaining addedsugar.21 21
7.Otherfruitandvegetablejuices:
aa)Withanaddedsugarcontentexceeding 30%byweight24
+(L)21
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight24 21
+ads
cc).Notcontaining addedsugar24 22
8.Mixtures :
aa)Ofcitrusfruitjuicesandpineapplejuice:
11.Withanaddedsugarcontentexceeding 30%by
weight22
+(L)19
+ads
22.Withanaddedsugarcontentof30%orlessby
weight22 19
+ads
33.Notcontaining addedsugar 22 20
bb)Other:
11.Withanaddedsugarcontentexceeding 30%by
weight 24
+(L)21
+ads
22.Withanaddedsugarcontentof30%orlessby
weight 24 21
+ads
33.Notcontaining addedsugar 24 22

NoL314/94 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1.ThisChapterdoesnotcover:
(a)Mixedvegetables ofheadingNo07.04;
(b)Roastedcoffeesubstitutes containing coffeeinanyproportion (headingNo09.01);
(c)SpicesandotherproductsofheadingsNos09.04to09.10;or
(d)Yeastputupasamedicament andotherproductsofheadingNo30.03.
2.Extractsofthesubstitutes referredtoinNote1(b)abovearetobeclassifiedinheadingNo21.02.
3.ForthepurposesofheadingNo21.05,theexpression "homogenised composite foodpreparations "meansprep­
arationsofakindusedasinfantfoodorfordieteticpurposes ,consisting ofafinelyhomogenised mixtureof
twoormorebasicingredients suchasmeat(includingmeatoffal),fish,vegetables andfruit.Fortheapplication
ofthisdefinition ,noaccountistobetakenofsmallquantities ofanyingredients whichmaybeaddedtothemixture
forseasoning ,preservation orotherpurposes .Suchpreparations maycontainasmallquantityofvisiblepieces
ofingredients otherthanmeat,meatoffalorfish.
Additional Note
Forthepurposesofsubheading 21.07E,theterm"cheesefondues"shallbetakentomeanpreparationscontaining 12%
ormorehutlessthan18%ofmilkfatsandmadefrommeltedcheese(Emmentaler andGruyereexclusively )
withtheadditionofwhitewine,kirsch,starchandspicesandputupinimmediate packingsofanetcapacityof
1kgorless.
Entryundertheaforementioned subheading isfurthermore subjecttotheproduction ofacertificate issuedin
accordance withtheconditions laiddownbythecompetent authorities oftheEuropeanCommunities .
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
»/»
1 I 2 3 4
21.01 Roastedchicoryandotherroastedcoffeesubstitutes ;extracts,essences
andconcentrates thereof:
A.Roastedchicoryandotherroastedcoffeesubstitutes :
I.Roastedchicory 18 —
II.Other 16-9
+vc8
+vc
B.Extracts ,essencesandconcentrates oftheproductsdescribed under
subheading A:
I.Ofroastedchicory 22 —
II.Other 16-9(a)
+vc—
(a)Dutysuspended to14%foranindefinite period.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/95
RateofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
•/«
1 2 3 4
21.02 Extracts,essencesorconcentrates ,ofcoffee,teaormaté;preparations
withabasisofthoseextracts,essencesorconcentrates :
A.Extracts,essencesorconcentrates ofcoffee;preparations withabasis
ofthoseextracts,essencesorconcentrates 30 18
B.Extracts,essencesorconcentrates ofteaormaté;preparations witha
basisofthoseextracts,essencesorconcentrates 30 12
21.03 Mustardflourandpreparedmustard:
A.Mustardflour,inimmediate packingsofanetcapacity :
I.Of1kgorless 10 8
II.Ofmorethan1kg 5 4
B.Preparedmustard 17 16
21.04 Sauces;mixedcondiments andmixedseasonings :
A.Mangochutney,liquid 20 Free
B.Other 20 18
21.05 Soupsandbroths,inliquid,solidorpowderform;homogenised com­
positefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderform 22 18
B.Homogenised composite foodpreparations24 22
21.06 Naturalyeasts(activeorinactive);preparedbakingpowders :
A.Activenaturalyeasts:
LCultureyeast23 17
II.Bakers'yeast:
a)Dried22-1
+vc15
+vc
b)Other22-1
+VC15
+vc
III.Other 31 23
B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediate packingsofanet
capacityof1kgorless 17 13
II.Other 10 8
C.Preparedbakingpowders 19 95

NoL314/96 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
»/»
1 2 3 4
21.07 Foodpreparations notelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre-cooked orotherwiseprepared :
LMaize 20-8
-fvc13
+VC
II.Rice 20-8
-fVC13
+VC
III.Other 20-8
+VC13
+VC
B.Ravioli,macaroni,spaghettiandsimilarproducts,notstuffed,cooked;
theforegoingpreparations ,stuffed,whetherornotcooked:
I.Notstuffed,cooked 20-8
+VC13
+VC
II.Stuffed:
a)Cooked 20-8
+ve13
+VC
b)Other 20-8
+VC13
+VC
C.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3°/obyweightof
suchfats20-8
+VC13
+VC
II.Containing byweightofmilkfats :
a)3°/oormorebutlessthan7°/o20-8
+VC13
+VC
b)7°/oormore20-8
+VC13
+VC
D.Preparedyoghourt ;preparedmilk,inpowderform,foruseasinfants'
foodorfordieteticorculinarypurposes :
I.Preparedyoghourt :
a)Inpowderform,containing byweightofmilkfats:
1.Lessthan1·5% 20-8
+VC13
+VC
2.1.5%ormore 20-8
+VC13
+VC
b)Other,containing byweightofmilkfats :
1.Lessthan1-5% 20-8
+VC13
+VC
2.1·5°/οormorebutlessthan4°/o 20-8
+VC13
+VC
3.4°/oormore 20-8
+VC13
+vc
II.Other,containing byweightofmilkfats :
a)Lessthan1·5°/οandcontaining byweightofmilkproteins (nitro­
gencontentx6-38):
1.Lessthan40°/o 20-8
+VC13
+VC
2.40%ormorebutlessthan55°/o20-8
+VC13
-fVC

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/97
RateofDuty
vHeading
numberDescriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07 D.II.a)3.55%ormorebutlessthan70% 20-8 13
(continued),+vc +vc
4.70%ormore 20-8
+vc13
+vc
b)1·5°/οormore.. 20-8
+vc13
+vc
E.Cheesefondues 20-8
+vc
withamax.
of35UA
per100kg
net13
+vc
F.Other:
I.Containing nomilkfatsorcontaining lessthan1·5°/οbyweightof
suchfats:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nostarchorlessthan5%byweightofstarch.. 25 20
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32°/o 20-8 13
+vc+vc
bb)32%ormorebutlessthan45% 20-8 13
+vc +vc
cc)45%ormore 20-8 13
+vc +vc
b)Containing 5%ormorebutlessthen15%byweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containing nostarchorcontaining lessthan5%byweight
20-8
+vc13
+vcofstarch
2.Containing byweightofstarch:
aa)5%ormorebutlessthat32% 20-8
+vc13
+vc
bb)32%ormorebutlessthan45% 20-8
+vc13
+vc
cc)45%ormore 20-8
+vc13
+vc
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20-8
+vc13
+vc
bb)32%ormorebutlessthan45%20-8 13
+vc +vc
cc)45%ormore 20-8 13
+vc +vc

NoL314/98 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
1 2 3 4
21.07
(continued )F.I.d)Containing 30%ormorebutlessthan50°/obyweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+VC
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32°/»20-8
+vc13
+VC
bb)32°/»ormore20-8
+VC13
+VC
e)Containing 50°/oormorebutlessthan85%byweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Other 20-8
+VC13
+VC
f)Containing 85%ormorebyweightofsucrose(includinginvert
sugarexpressed assucrose)20-8
+VC13
+VC
II.Containing 1-5%ormorebutlessthan6%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32%20-8
+VC13
-f-VC
bb)32%ormorebutlessthan45%20-8
+VC13
+VC
b)cc)45%ormore
Containing 5°/»ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):20-8
+VC13
+VC
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch
2.Containing byweightofstarch:20-8
+VC13
_j_vc
aa)5%ormorebutlessthan32%20-8
-f-vc13
+VC
bb)32%ormore20-8
+VC13
+VC
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20-8
+VC13
+vc
bb)32%ormore 20-8
+VC13
+vc

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/99
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued)F.II.d)Containing30°/oormorebutlessthan50°/obyweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containingnostarchorcontaininglessthan5°/obyweight
ofstarch 20-8
+vc13
-fvc
2.Other 20-8
+vc13
+vc
e)Containing50°/oormorebyweightofsucrose(includinginvert
sugarexpressedassucrose)20-8
+vc13
+vc
III.Containing6%ormorebutlessthan12%byweightofmilkfats:
a)Containingnosucroseorcontaininglessthan5%byweight
ofsucrose(includinginvertsugar-expressedassucrose):
1.Containingnostarchorcontaininglessthan5%byweight
ofstarch20-8
+vc13
+vc
2.Containingbyweightofstarch:
aa)5°/oormorebutlessthan32%20-8
+vc13
+vc
bb)32%ormore20-8
+vc13
+vc
b)Containing5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containingnostarchorcontaininglessthan5%byweightof20-8
+vc13
+vc
20-8
+vc13
+vc
c)Containing15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containingnostarchorcontaininglessthan5%byweight
ofstarch20-8
+vc13
+vc
20-8
+vc13
+vc
d)Containing30%ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containingnostarchorcontaininglessthan5%byweight
ofstarch20-8
+vc13
+vc
20-8
+vc13
+vc
e)Containing50%ormorebyweightofsucrose(includinginvert
sugarexpressedassucrose)20-8
+vc13
+vcstarch
2.Other
starch
2.Other
2.Other

NoL314/100 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued )F.IV.Containing 12®/oormorebutlessthan18°/«byweightofmilkfats:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
b)Containing 5%ormorebutJessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
c)Containing 15%ormorebyweightofsucrose(includinginvert
sugarexpressed assucrose) 20-8
+vc13
+vc
V.Containing 18%ormorebutlessthan26%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc'13
+vc
2.Other · 20-8
+vc13
+vc
b)Containing 5%ormorebyweightofsucrose(includinginvert
sugarexpressed assucrose) 20-8
+vc13
+VC
VI.Containing 26%ormorebutlessthan45%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressedassucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+VC
2.Other 20-8
+vc13
+vc
b)Containing 5%ormorebutlessthan25%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+VC
2.Other 20-8
+vc13
+VC
c)Containing 25%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose)20-8
+vc13
+vc

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/101
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued )F.VII.Containing 45°/oormorebutlessthan65%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5°/obyweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
b)Containing 5"/oormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
VIII.Containing 65°/·ormorebutlessthan85°/obyweightofmilkfats:
a)Containing nosucroseorcontaining lessthan5°/obyweightof
sucrose (includinginvertsugarexpressed assucrose) 20-8
+vc13
+vc
b)Other 20-8
+vc13
+vc
IX.Containing 85%ormorebyweightofmilkfats 20-8
+vc13
+vc

NoL314/102 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 22
BEVERAGES ,SPIRITSANDVINEGAR
Notes
1.ThisChapterdoesnotcover:
(a)Seawater(headingNo25.01);
(b)Distilledandconductivity waterandwaterofsimilarpurity(headingNo28.58);
(c)Aceticacidofaconcentration exceeding 10%byweightofaceticacid(headingNo29.14)-,
(d)Medicaments ofheadingNo30.03;or
(e)Perfumery ortoiletpreparations (Chapter33).
2.ForthepurposesofheadingsNos22.08and22.09,thealcoholicstrengthistobetakentobethatshownon
testbyGayLussac'shydrometer atatemperature of15°C.
Additional Notes
1.ForthepurposesofheadingsNos22.04,22.05and22.06andsubheading 22.07A:
{a)"actualalcoholicstrength"meansthenumberofvolumesofalcoholcontainedin100volumesoftheproduct;
(b)"potentialalcoholicstrength"meansthenumberofvolumesofalcoholcapableofbeingproducedbytotal
fermentation ofthesugarscontained in100volumesoftheproduct;
(c)"totalalcoholicstrength"meansthesumoftheactualandpotentialalcoholicstrengths;
(d)"degreeofalcohol"meanstheactualalcoholicstrength .
Determination ofthealcoholicstrengthmustbecarriedoutat20°C.
2.ForthepurposesofheadingNo22.04,"grapemustinfermentation "meansgrapemusthavinganactualalcoholic
strengthoflessthanthreefifthsofthetotalalcoholicstrength .
3.ForthepurposesofheadingNo22.05:
A."Sparklingwine"(subheading 22.05A)meansaproducthavinganactualalcoholicstrengthofnotless
than8-5°,obtained:
—eitherbyfirstorsecondalcoholicfermentation offreshgrapes,grapemustorwine,andreleasing,
whenthecontainer isopened,carbondioxidederivedexclusively fromthefermentation ,
—orfromwineandreleasing,whenthecontainer isopened,carbondioxidederivedwhollyorpartly
fromtheadditionofthisgas,
andhaving,whenkeptatatemperature of20°Cinclosedcontainers ,anexcesspressureofnotless
than3atmospheres .
B."Totaldryextract"meansthecontentingrammesperlitreofallthesubstances inaproductwhich,under
givenphysicalconditions ,donotvolatilise .
Thetotaldryextractmustbedetermined withthedensimeter at20°C.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/103
C.(a)Thepresenceintheproductsfallingwithinsubheading 22.05Cofthequantitiesoftotaldryextract
perlitreindicatedinI,II,IIIandIVbelowdoesnotaffecttheirclassification :
I.Productsofanalcoholicstrengthofnotmorethan13°:90gorlessoftotaldryextractperlitre;
II.Productsofanalcoholicstrengthofmorethan13°butnotmorethan15°:130gorlessoftotal
dryextractperlitre;
III.Productsofanalcoholicstrengthofmorethan15°butncftmorethan18°:130gorlessoftotal
dryextractperlitre;
IV.Productsofanalcoholicstrengthofmorethan18°butnotmorethan22°;330gorlessoftotal
dryextractperlitre.
Productswithatotaldryextractexceedingthemaximumquantityshownaboveineachcategoryare
tobeclassifiedinthenextfollowingcategory,exceptthatifthetotaldryextractexceeds330gper
litretheproductsaretobeclassifiedinsubheading 22.05CV.
(b)Theaboverulesdonotapplytoproductsfallingwithinsubheadings 22.05CIIIa)1,b)1,b)2and
22.05CIVa)1,b)1andb)2.
4.Subheading 22.05Cshallbetakentoinclude:
(a)Grapemustwithfermentation arrestedbytheadditionofalcohol,thaiistosayaproduct:
—havinganactualalcoholicstrengthofnotlessthan12°butlessthan15°,and
—obtainedbytheadditiontounfermented grapemusthavinganaturalalcoholicstrengthofnotless
than8-5°ofaproductderivedfromthedistillation ofwine;
(b)Winefortifiedfordistillation ,thatistosayaproduct:
—havinganactualalcoholicstrengthofnotlessthan18°butnotmorethan24°,
—obtainedexclusively bytheadditiontowinecontaining noresidualsugarofanunrectified product
derivedfromthedistillation ofwineandhavingamaximumactualalcoholicstrengthof86°,and
—havingamaximum volatileacidityof2-40g/l,expressedasaceticacid;
(c)Liqueurwine,thatistosayaproduct:
—havingatotalalcoholicstrengthofnotlessthan17-5°andanactualalcoholicstrengthofnotlessthan
15°butnotmorethan22°,and
—obtainedfromgrapemustorwine,whichmustcomefromvinevarietiesapprovedinthethirdcoun­
tryoforiginfortheproduction ofliqueurwineandhaveaminimumnaturalalcoholicstrengthof12°:
—byfreezing,or
—bytheadditionduringorafterfermentation
(i)ofaproductderivedfromthedistillation ofwine,or
(«')ofconcentrated grapemustor,inthecaseofcertainqualityliqueurwinesappearing ona
listtobeadoptedofwinesforwhichsuchpracticeistraditional ,ofgrapemustconcen­
tratedbydirectheat,which,apartfromthisoperation,corresponds tothedefinition of
concentrated grapemust,or
{Hi)ofamixtureoftheseproducts .
However,certainqualityliqueurwinesappearing onalisttobeadoptedmaybeobtainedfrom
unfermented freshgrapemustwhichdoesnotneedtohaveaminimumnaturalalcoholicstrength
of12°.
5.Forthepurposesofsubheading 22.07A,theexpression"piquette"meanstheproductobtainedbythefer­
mentation ofuntreatedgrapemarcmaceratedinwaterorbytheextractionoffermentedgrapemarcwithwater.
6.Forthepurposesofsubheading 22.07BI,thefollowingareregardedas"sparkling":
—fermented beveragesinbottleswith"mushroom"stoppersheldinplacebytiesorfastenings;
—fermented beveragesotherwiseputup,withanexcesspressureofnotlessthan1-5atmospheres ,measured
atatemperature of20°C.
7.Forthepurposesofsubheading 22.10A,theexpression"winevinegar"meansvinegarobtainedexclusively by
acetousfermentation ofwineandhavingatotalacidityofnotlessthan60g/l,expressedasaceticacid.

NoL314/104 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
%>
orLevy
(L)conventional
%.
1 2 ■> 4
22.01 Waters,includingspawatersandaeratedwaters;iceandsnow:
A.Spawaters,naturalorartificial;aeratedwaters 8 4
B.Other Free Free
22.02 Lemonade ,flavouredspawatersandflavouredaeratedwaters,andother
non-alcoholic beverages ,notincludingfruitandvegetable juicesfalling
withinheadingNo20.07:
A.Notcontaining milkormilkfats 20 15
B.Other,containing byweightofmilkfats:
I.Lessthan0-2n/o 12-7
+vc8
+vc
II.0-2°/oormorebutlessthan2°o 12-7
+vc8
+vc
III.2"'oormore 12-7
+VC8
+vc
22.03 Beermadefrommalt 30 24
22.04 Grapemust,infermentation orwithfermentation arrestedotherwisethan
bytheadditionofalcohol 40(a)—
22.05 Wineoffreshgrapes;grapemustwithfermentation arrestedbythead­
ditionofalcohol:
A.Sparkling wine40UA
perhi(a)—
B.Wineinbottleswith"mushroom "stoppersheldinplacebytiesor
fastenings ,andwineotherwiseputupwithanexcesspressureofnot
lessthan1atmosphere butlessthan3atmospheres ,measuredata
temperature of20°C 40UA
perhi(a)—
C.Other:
LOfanactualalcoholicstrengthnotexceeding 13°,incontainers
holding:
a)2litresorless
b)Morethan2litres12UA
perhi(a)(c)
9UA
perhi(a)(c)9UA
perhi(c)
II.Ofanactualalcoholicstrengthexceeding 13°butnotexceeding
15°,incontainers holding :
a)2litresorless 14UA
perhi(a)(c)—
b)Morethan2litres 11UA
perhi(a)(c)11UA
perhi(c)
HI.Ofanactualalcoholicstrengthexceeding 15°butnotexceeding
18°,incontainers holding :
a)2litresorless:
1.Port,Madeira,sherry,Tokay (AszitandSzamorodni )and
Setúbalmuscatel (b) 15UA
perhi(c)13-5UA
perhi(c)
2.Other 17UA'
perhi(a)(c)—
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainoroductsinadditiontothecustomsduty.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(c)Theexchangeratetobeappliedinconverting intonationalcurrencies theunitofaccountinwhichthecustomsdutyisexpressed shall,
notwithstanding GeneralRuleC3contained inPartI,Section1,betherepresentative rateapplicable towine,ifsucharateisfixedpursuantto
CouncilRegulation No129onthevalueoftheunitofaccountandtheexchangeratestobeappliedforthepurposesofthecommonagricultural
policy(OJNo106,30.10.1962,p.2553/62).

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/105
RateofDuty I
Heading
number Description ,»autonomous
%
orLevy
(L)conventional
%
1 2 3 4
22.05
(continued )11UA
perhi4c)C.III.b)Morethan2litres:
1.Port,Madeira,sherryandSetubalmuscatcl(a )
2.Tokay (AszuandSzamorodni )(a)
3.Other
IV.Ofanactualalcoholicstrengthexceeding 18°butnotexceeding
22°,incontainers holding :
a)2litresorless:
1.Port,Madeira,sherry,Tokay (AszuandSzamorodni )and
Setubalmuscatel (a)
2.Other
b)Morethan2litres:
1.Port,Madeira,sherryandSetubalmuscatel (a)
2.Tokay (AszuandSzamorodni )
3.Other
V.Ofanactualalcoholicstrengthexceeding 22°,incontainers holding :
a)2litresorless14-5UA
perhi(c)
19UA
perhi(c)
12UA
perhi(c)
19UA
perhi(c)12UA
perhi(c)
12UA
perhi(c)
14UA
perhi(b)(c)
16UA
perhi(c)
19UA
perhi(b)(c)
13UA
perhi(c)
13UA
perhi(c)
19UA
perhi(b)(c)
1-60UA
perhi
andper
degree
+10UA
perhi(b)(c)
1-60UA
perhi
and
perdegree
(b)(c)
17UA
perhi
14UA
perhi
19UA
perhi
16UA
perhib)Morethan2litres
22.06 Vermouths ,andotherwinesoffreshgrapesflavoured witharomatic
extracts :
A.Ofanactualalcoholicstrengthof18°orless,incontainers holding:
I.2litresorless
II.Morethan2litres
B.Ofanactualalcoholicstrengthexceeding 18°butnotexceeding 22°,in
containers holding :
I.2litresorless
II.Morethan2litres
(a)Entryunderthissubheading issubjccttoconditions tobedetermined bythecompetent authorities .
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproducts inadditiontothecustomsduty.
(c)Theexchangeratetobeappliedinconverting intonationalcurrencies theunitofaccountinwhichthecustomsdutyisexpressed shall,
notwithstanding GeneralRuleC3contained inPartI,Section1,betherepresentative rateapplicable towine,ifsucharateisfixedpursuantto
CouncilRegulation No129onthevalueoftheunitofaccountandtheexchangeratestobeappliedforthepurposesofthecommonagricultural
policy(OJNo106,30.10.1962,p.2553/62).

NoL314/106 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number¡, Descriptionautonomous
%
orI.evv
(L)conventional
1 2 ■ï 4
22.06
(continued )C.Ofanactualalcoholicstrengthexceeding 22°,incontainers holding :
I.2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi—
II.Morethan2litres 1-60UA
perhiand
perdegree
22.07 Otherfermented beverages (forexample,cider,perryandmead):
A.Piquette
I1-60UA
perhiand
perdegree
withamin.
of9UA
perhi(a)
B.Other:
I.Sparkling30UA
perhi—
II.Still,incontainers holding :
a)2litresorless12UA
perhi—
b)Morethan2litres9UA
perhi
22.08 Ethylalcoholorneutralspirits,undenatured ,ofastrengthof80°or
higher;denatured spirits(includingethylalcoholandneutralspirits)of
anystrength:
A.Denatured spirits(including ethylalcoholandneutralspirits)ofany
strength16UA
perhi—
B.Ethylalcoholorneutralspirits,undenatured ,ofastrengthof80°or
higher30UA
perhi—
22.09 Spirits(otherthanthoseofheadingNo22.08);liqueursandotherspiri­
tuousbeverages ;compound alcoholicpreparations (knownas"concentrated
extracts")forthemanufacture ofbeverages :
A.Spirits(otherthanthoseofheadingNo22.08)incontainers holding:
I.2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi(b)
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
(b)SecAnnex.

NoL314/107 15.11.76 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
22.09
(continued)A.II.Morethan2litres.. (a)
B.Compound alcoholicpreparations (knownas"concentrated extracts")
forthemanufacture ofbeverages :
I.Aromaticbittersofanalcoholicstrengthof44°to49°containing
froml-5%>to6%byweightofgentian,spicesandvarious
ingredients andfrom4%to10°/eofsugar,incontainers ofa
capacityof0-5litreorless Free
II.Other ..
C.Spirituous beverages :
I.Rum,arrackandtafia,incontainers holding:
a)2litresorless1-60UA
perhiand
perdegree
30
withamin.
of1-60UA
perhiand
perdegree
30
withamin.
of1-60UA
perhiand
perdegree
1-10UA
perhiand
perdegree
+10UA
perhi
1-10UA
perhiand
perdegree
1-20UA
perhiand
perdegree
+10UA
perhi
1-20UA
perhiand
perdegree
1-20UA
perhiand
perdegree
+10UA
perhib)Morethan2litres..
II.Gin,incontainers holding:
a)2litresorless27
withamin.
of1-60UA
perhiand
perdegree
1UA
perhiand
perdegree
+5UA
perhi
1UA
perhiand
perdegree
1UA
perhiand
perdegree
+5UA
perhi
1UA
perhiand
perdegree
0-70UA
perhiand
perdegree
+5UA
perhib)Morethan2litres.
III.Whisky :
a)Bourbonwhiskey,incontainers holding(b):
1.2litresorless
(a)SeeAnnex.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/108 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/#
1 2 3 4
22.09
(continued )C.III.a)2.Morethan2litres
b)Other,incontainers holding:1-20UA
perhiand
perdegree0-70UA
perhiand
perdegree
1.2litresorless 1-20UA
perhiand
perdegree
+10UA
perhi0-80UA
perhiand
perdegree
+5UA
perhi
2.Morethan2litres 1-20UA
perhiand
perdegree0-80UA
perhiand
perdegree
IV.Vodkawithanethylalcoholcontentof45-2°orlessandplum,
pearorcherrybrandy,incontainers holding:
a)2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi1-30UA
perhiand
perdegree
+5UA
perhi
b)Morethan2litres 1-60UA
perhiand
perdegree1-30UA
perhiand
perdegree
V.Other,incontainers holding:
a)2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi(a)
b)Morethan2litres 1-60UA
perhiand
perdegree(a)
22.10 Vinegarandsubstitutes forvinegar:
A."Winevinegar,incontainers holding:
L2litresorless 8UA
perhi(b)—
II.Morethan2litres
B.Other,incontainers holding:6UA
perhi(b)
1.2litresorless 8UA
perhi
II.Morethan2litres 6UA
perhi
(a)SeeAnnex.
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/109
CHAPTER 23
RESIDUES ANDWASTEFROMTHEFOODINDUSTRIES ;PREPARED ANIMAL FODDER
Additional Notes
1.Forthepurposesofsubheadings 23.05Aand23.06AI,thefollowingexpressions shallhavethemeanings
herebyassignedtothem:
—"totalalcoholcontent":thesumoftheactualandpotentialalcoholcontents;
—"actualalcoholcontent":thenumberoflitresofalcoholcontained in100kgoftheproduct;
—"potentialalcoholcontent":thenumberoflitresofalcoholcapableofbeingproducedbytotalfermentation
ofthesugarscontained in100kgoftheproduct.
2.Forthepurposesofsubheading 23.07B,theexpression "tnilkproducts"meanstheproductsfallingwithin
headingsNos04.01,04.02,04.03and04.04andwithinsubheadings 17.02Aand17.05A.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLe*y
(L)conventional
«/.
1 2 3 4
23.01 Floursandmeals,ofmeat,offals,fish,crustaceans ormolluscs,unfitfor
humanconsumption ;greaves :
A.Floursandmealsofmeatandoffals;greaves 4 Free
B.Floursandmealsoffish,crustaceans ormolluscs 5 2
23.02 Bran,sharpsandotherresiduesderivedfromthesifting,millingorwork­
ingofcerealsorofleguminous vegetables :
A.Ofcereals :
I.Ofmaizeorrice:
a)Withastarchcontentnotexceeding 35%byweight 21(L)—
b)Other 21(L)—
II.Ofothercereals :
a)Ofwhichthestarchcontentdoesnotexceed28%byweight
andofwhichtheproportion thatpassesthroughasievewith
anapertureof0-2mmdoesnotexceed10%byweightoralternatively theproportion thatpassesthroughthesievehas
anashcontent,calculated onthearyproduct,equaltoormore
than1\5%byweight 21(L)
b)Other '21(L)—
B.Ofleguminous vegetables 8

NoL314/110 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Descriptionautonomous
•/o
orLevy
(L)conventional
°/o
1 2 3 4
23.03 Beet-pulp,bagasseandotherwasteofsugarmanufacture ;brewingand
distillingdregsandwaste;residuesofstarchmanufacture andsimilar
residues :
A.Residuesfromthemanufacture ofstarchfrommaize(excluding con­
centratedsteepingliquors),ofaproteincontent,calculated onthedry
product :
I.Exceeding 40°/obyweight 27(L)—
II.Notexceeding 400/obyweight Free Free
B.Other:
I.Beet-pulp ,bagasseandotherwasteofsugarmanufacture Free Free
II.Other
iFree Free
23.04 Oil-cakeandotherresidues (exceptdregs)resultingfromtheextraction
ofvegetableoils:
A.Oil-cakeandotherresiduesresultingfromtheextraction ofoliveoilFree(L)
B.Other Free Free
23-05 Winelees;argol:
A.Winelees:
I.Havingatotalalcoholcontentnotexceeding 10litresofpurealcohol
per100kgandadrymattercontentnotlessthan25%byweight Free(a)
II.Other 1-60UA
perlitre
oftotal
alcohol (a)
B.Argol Free
23.06 Productsofvegetableoriginofakindusedforanimalfood,notelsewhere
specifiedorincluded:
A.Acorns,horsechestnutsandpomaceormarcoffruit:
I.Grapemarc:
a)Havingatotalalcoholcontentnotexceeding 5-50litresofpure
alcoholper100kgandadrymattercontentnotlessthan40%
byweight Free(a) Free
b)Other 1-60UA
perlitre
oftotal
alcohol (a)
II.Other Free Free
B.Other 4 2
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/111
RateofDuty
Heading
number Descriptionautonomous
»/«
orLevy
(L)conventional
•%
1 2 3 4
23.07 Sweetened forage;otherpreparations ofakindusedinanimalfeeding:
A.Fishormarinemammal solubles 9 6
B.Other,containing starch,glucoseorglucosesyrupfallingwithin
subheadings 17.02Band17.05B,ormilkproducts :
I.Containing starchorglucoseorglucosesyrup:
a)Containing nostarchorcontaining 10%orlessbyweightof
starch: *
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts 15(L)—
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%butlessthan75%byweight
ofmilkprodutcs 15(L)—
4.Containing notlessthan75%byweightofmilkproducts ..15(L)—
b)Containing morethan10%butnotmorethan30%byweight
ofstarch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts 15(L)—
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%byweightofmilkproducts 15(L)—
c)Containing morethan30%byweightofstarch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts15(L)
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%byweightofmilkproducts ..15(L)—
II.Containing nostarch,glucoseorglucosesyrup,butcontaining milk
products 15(L)—
C.Other 15 —

NoL314/112 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 24
TOBACCO
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/#
1 2 3 4
24.01 Unmanufactured tobacco;tobaccorefuse:
A.Tobaccoofavalue,perpackage,notlessthan280UAper100kgnet
weight:
iI.FluecuredVirginiatypeandlightaircuredBurleytype(including
Burleyhybrids)(a)15
withamax.
of70UA
per100kg
net14
withamax.
of45UA
per100kg
net
II.Other 15
withamax.
of70UA
per100kg
net15
withamax.
of70UA
per100kg
net
B.Other 30
withamin.
of29UA
andamax.
of42UA
per100kg
net23
withamin.
of28UA
andamax.
of33UA
per100kg
net
.24.02 Manufactured tobacco ;tobaccoextractsandessences :
A.Cigarettes 180 90
B.Cigars '. 80 52
C.Smokingtobacco 180 117
D.Chewingtobaccoandsnuff 100 65
E.Other,includingagglomerated tobaccointheformofsheetsorstrip.. 40 26
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecomperenc authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/113
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT;SULPHUR :EARTHS ANDSTONE;PLASTERING MATERIALS ,LIMEANDCEMENT
Notes
1.Exceptwherethecontextotherwiserequires,theheadingsofthisChapteraretobetakentoapplyonlyto
goodswhichareinthecrudestate,orwhichhavebeenwashed(evenwithchemicalsubstances eliminating the
impuritieswithoutchangingthestructureoftheproduct),crushed,ground,powdered ,levigated,sifted,screened,
concentrated byflotation,magneticseparation orothermechanical orphysicalprocesses (notincluding
crystallisation )butnotcalcinedorsubjectedtoanyfurtherprocessotherthanaprocessspeciallymentioned
inanyheadinginrespectofthegoodsdescribedtherein.
2.ThisChapterdoesnotcover:
(a)Sublimedsulphur,precipitated sulphurorcolloidalsulphur (headingNo28.02);
(b)Ferrousearthcolourscontaining 70%ormorebyweightofcombinediron,evaluatedasFeaOs(heading
No28.23);
(c)Medicaments andotherproductsofChapter30;
(d)Perfumery ,cosmeticsortoiletpreparations ofheadingNo33.06;
(e)Roadandpavingsetts,curbsandflagstones (headingNo68.01),mosaiccubes(headingNo68.02)and
roofing,facinganddampcourseslates(headingNo68.03);
(f)Preciousorsemi-precious stones(headingNo71.02);
(g)Culturedsodiumchloridecrystals (otherthanopticalelements )weighingnotlessthan2-5geach,ofheading
No38.19;opticalelementsofsodiumchloride (headingNo90.01);or
(h)Writingordrawingchalks,tailors'orbilliardschalks(headingNo98.05).
Heading
number DescriptionRateofDuty
autonomous
%conventional
%
1 2 3 4
25.01 Commonsalt(includingrocksalt,seasaltandtablesalt);puresodium
chloride;saltliquors;seawater:
A.Commonsalt(includingrocksalt,seasaltandtablesalt)andpure
sodiumchloride,whetherornotinaqueoussolution :
I.Forchemicaltransformation (separation ofNafromCI)forthe
manufacture ofotherproducts (a) 1UA
per
1000kg
net—
(9)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/114 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Description autonomous
•/«conventional
•/.
1 2 3 4
25.01
(continued )A.II.Other:
a)Denatured orforindustrialuses(includingrefining)otherthan
thepreservation orpreparation offoodstuffs forhumancon­
sumption (a)5UA
per
1000kg
net2-5UA
per
1000kg
net
b)Other 16UA
per
1000kg
net8UA
per
1000kg
net
B.Saltliquors;seawater Free Free
25.02 Unroasted ironpyrites Free Free
25.03 Sulphurofallkinds,otherthansublimedsulphur,precipitated sulphur
anacolloidalsulphur:
A.Crude Free Free
B.Other 10 4
25.04 NaturalgraphiteFree Free
25.05 Naturalsandsofallkinds,whetherornotcoloured,otherthanmetal­
bearingsandsfallingwithinheadingNo26.01Free Free
25.06 Quartz (otherthannaturalsands);quartzite,including quartzitenot
furtherworkedthanroughlysplit,roughlysquaredorsquaredbysawing1 Free
25.07 Clay(forexample,kaolinandbentonite),andalusite ,kyaniteandsilli­
manite,whetherornotcalcined,butnotincludingexpanded claysfalling
withinheadingNo68.07;mullite;chamotteanddinasearthsFree Free
25.08 Chalk Free Free
25.09 Earthcolours,whetherornotcalcinedormixedtogether;naturalmica­
ceousironoxides:
A.Earthcolours:
I.Notcalcinedormixed 2 1
II.Other 9 3-5
B.Naturalmicaceous ironoxides 3 2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/115
RateofDuty
Heading
number Description autonomous
•/.conventional
»/.
1 2 3 4
25.10 Naturalcalciumphosphates ,naturalaluminium calciumphosphates ,
apatiteandphosphatic chalk Free Free
25.11 Naturalbariumsulphate (barytes);naturalbariumcarbonate (witherite),
whetherornotcalcined,otherthanbariumoxide:
A.Bariumsulphate Free Free
B.Bariumcarbonate ,whetherornotcalcined 3 1
25.12 Siliceousfossilmealsandsimilarsiliceousearths(forexample,kieselguhr ,
tripoliteordiatomite),whetherornotcalcined,ofanapparentspecific
gravityof1orless Free 0-5
25.13 Pumicestone;emery;naturalcorundum ,naturalgarnetandothernatural
abrasives,whetherornotheat-treated :
A.Crudeorinirregularly-shaped pieces Free Free
B.Other ) 3 1
25.14 Slate,includingslatenotfurtherworkedthanroughlysplit,roughlysquared
orsquaredbysawing Free Free
25.15 Marble,travertine ,ecaussine andothercalcareous monumental and
buildingstoneofanapparentspecificgravityof2-5ormoreandalabaster,
including suchstonenotfurtherworkedthanroughlysplit,roughly
squaredorsquaredbysawing:
A.Crude;roughlysplitorroughlysquared;notfurtherworkedthan
squaredbysawingorsplitting,ofathicknessexceeding 25cm Free Free
B.Notfurtherworkedthansquaredbysawingorsplitting,ofathickness
notexceeding 25cm:
I.Alabaster Free Free
II.Other 10 6
25.16Granite,porphyry,basalt,sandstoneandothermonumental andbuildingstone,includingsuchstonenotfurtherworkedthanroughlysplit,roughly
squaredorsquaredbysawing:
A.Crude;roughlysplitorroughlysquared;notfurtherworkédthan
squaredbysawingorsplitting,ofathicknessexceeding 25cm Free Free
B.Notfurtherworkedthansquaredbysawingorsplitting,ofathickness
notexceeding 25cm:
I.Granite,porphyry,syenite,lava,basalt,gneiss,trachyteandother
similarhardrocks;sandstone 7 3-5
II.Othermonumental andbuildingstone:
a)Calcareous stoneofanapparentspecificgravityoflessthan2·5 6 3
b)Othçr Free Free

NoL314/116 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Description autonomous
•/oconventional
%
1 2 3 4
25.17 Pebblesandcrushedorbrokenstone(whetherornotheat-treated ),gravel,
macadam andtarredmacadam,oíakindcommonly usedforconcrete
aggregates ,forroadmetallingorforrailwayorotherballast;flintand
shingle,whetherornotheat-treated ;granulesandchippings (whether
ornotheat-treated )andpowderofstonesfallingwithinheadingNo25.15
or25.16 Free Free
25.18 Dolomite,whetherornotcalcined,includingdolomitenotfurtherworked
thanroughlysplit,roughlysquaredorsquaredbysawing;agglomerated
dolomite (includingtarreddolomite):
A.Crudedolomite Free Free
B.Calcined dolomite 4 2
C.Agglomerated dolomite 5 2-5
25.19 Naturalmagnesium carbonate (magnesite),whetherornotcalcined,other
thanmagnesium oxide Free Free
25.20 Gypsum;anhydrite ;calcinedgypsum,andplasterswithabasisofcal­
ciumsulphate,whetherornotcoloured,butnotincludingplasters
speciallypreparedforuseindentistry Free Free
25.21 Limestone fluxandcalcareous stone,commonly usedforthemanufacture
oflimeorcement Free Free
25.22 Quicklime ,slakedlimeandhydrauliclime,otherthancalciumoxideand
hydroxide 4 3-5
25.23 Portlandcement,cimentfondu,slagcement,supersulphate cementand
similarhydraulic cements,whetherornotcolouredorintheformof
clinker 8 4
25.24 Asbestos Free Free
25.25 Meerschaum (whetherornotinpolishedpieces)andamber;agglomerated
meerschaum andagglomerated amber,inplates,rods,sticksorsimilar
forms,notworkedaftermoulding ;jet Free Free
25.26 Mica,includingsplittings ;micawaste Free Free
25.27 Naturalsteatite,including naturalsteatitenotfurtherworkedthan
roughlysplit,roughlysquaredorsquaredbysawing;talc:
A.Naturalsteatite,includingnaturalsteatitenotfurtherworkedthan
roughlysplit,roughlysquaredorsquaredbysawing Free Free

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/117
RateofDuty
Heading
number Description autonomous
•/.conventional
%
1 2 3 4
25.27
(continued)B.Naturalsteatite,crushedorpowdered :
I.Talcinimmediate packingsofanetcapacityof1kgorless 8 4
II.Other 3 1
25.28 Naturalcryoliteandnaturalchiolite Free Free
25.29 Naturalarsenicsulphides Free Free
25.30 Crudenaturalboratesandconcentrates thereof (calcinedornot),butnot
includingboratesseparatedfromnaturalbrine;crudenaturalboricacid
containing notmorethan85%ofH3B03calculated onthedryweightFree Free
25.31 Felspar,leucite,nephelineandnephelinesyenite;fluorspar:
A.Fluorspar 3 2-5
B.Other Free Free
25.32 Strontianite (whetherornotcalcined),otherthanstrontiumoxide;mineral
substances notelsewherespecifiedorincluded;brokenpottery Free Free

NoL314/118 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 26
METALLIC ORES,SLAGANDASH
Notes
1.ThisChapterdoesnotcover:
(a)Slagandsimilarindustrialwastepreparedasmacadam (headingNo25.17);
(b)Naturalmagnesium carbonate (magnesite),whetherornotcalcined (headingNo25.19);
(c)BasicslagofChapter31;
(d)Slagwool,rockwoolorsimilarmineralwools(headingNo68.07);
(e)Goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,lemelsandotherwasteandscrap,ofprecious
metal(headingNo71.11);or
(f)Copper,nickelorcobaltmattesproducedbyanyprocessofsmelting (SectionXV).
2.ForthepurposesofheadingNo26.01,theterm"metallicores"meansmineralsofmineralogical speciesactually
usedinthemetallurgical industryfortheextraction ofmercury,ofthemetalsofheadingNo28.50orofthe
metalsofSectionXIVorXV,eveniftheyareintendedfornon-metallurgical purposes .Theheadingdoesnot,
however,includemineralswhichhavebeensubmittedtoprocessesnotnormaltothemetallurgical industry.
3.HeadingNo26.03istobetakentoapplyonlytoashandresiduesofakindusedinindustryeitherforthe
extraction ofmetalsorasabasisforthemanufacture ofchemicalcompounds ofmetals.
RateofDuty
Heading
number Description autonomous "
•/.conventional
•/.'
1 2 3 4
26.01 Metallicoresandconcentrates androastedironpyrites:
A.Ironoresandconcentrates androastedironpyrites:
I.Roastedironpyrites Free Free
II.Other (ECSC) Free
B.Manganese oresandconcentrates ,includingmanganiferous ironores
andconcentrates withamanganese contentof20°/oormorebyweight
(ECSC) Free
C.Uranium oresandconcentrates :
I.Uraniumoresandpitchblende ,andconcentrates thereof,witha
uraniumcontentofmorethan5°/ebyweight(EURATOM ) Free Free
II.Other Free Free
D.Thorium oresandconcentrates :
I.Monazite ;urano-thorianite andotherthoriumoresandconcen­
trates,withathoriumcontentofmorethan20%byweight(EUR­
ATOM) Free Free
II.Other Free Free
E.Otheroresandconcentrates Free Free
26.02 Slag,dross,scalingsandsimilarwastefromthemanufacture ofironor
steel:
A.Blast-furnace dust(ECSC) Free
B.Other Free Free

15.11.76 OfficialJournaloftheEuropean Communities NoL314/119
RateofDuty
Heading
number Description autonomous
•/.conventional
•/»
1 2 3 4
26.03 Ashandresidues (otherthanfromthemanufacture ofironorsteel),con­
tainingmetalsormetalliccompounds Free Free
26.04 Otherslagandash,includingkelp Free Free

NoL314/120 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 27
MINERAL FUELS,MINERAL OILSANDPRODUCTS OFTHEIRDISTILLATION ;
BITUMINOUS SUBSTANCES ;MINERAL WAXES
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedorganiccompounds ,otherthanchemically puremethaneandpropanewhich
aretobeclassifiedinheadingNo27.11;
(b)Medicaments fallingwithinheadingNo30.03;or
(c)Mixedunsaturated hydrocarbons fallingwithinheadingNo33.01,33.02,33.04or38.07.
2.HeadingNo27.07istobetakentoincludeproductssimilartothoseobtainedbythedistillation ofhightempera­
turecoaltarbutwhichareobtainedbythedistillation oflowtemperature coaltarorothermineraltars,by
processing petroleum orbyanyotherprocess,providedthattheweightofthearomaticconstituents exceedsthat
ofthenon-aromatic constituents .
3.References inheadingNo27.10topetroleum oilsandoilsobtainedfrombituminous mineralsaretobetaken
toincludenotonlypetroleum oilsandoilsobtainedfrombituminous mineralsbutalsosimilaroils,aswellas
thoseconsisting ofmixedunsaturated hydrocarbons ,obtainedbyanyprocess,providedthattheweightofthe
non-aromatic constituents exceedsthatofthearomaticconstituents .
4.HeadingNo27.13istobetakentoincludenotonlyparaffinwaxandtheotherproductsspecifiedtherein,but
alsosimilarproductsobtainedbysynthesisorbyotherprocesses .
Additional Notes(a)
1.ForthepurposesofheadingNo27.10:
A."Lightoils"(subheading 27.10A)meansoilsandpreparations ofwhich90%ortnorebyvolume(including
losses)distilsat210°C(ASTMD86method);
B."Specialspirits"(subheading 27.10AHIa))meanslightoilsasdefinedinparagraph Aabove,notcontaining
anyanti-knock preparations ,andwithadifference ofnotmorethan60Cbetweenthetemperatures at
which5%and90%(including losses)distilbyvolume;
C."Whitespirit"(subheading 27.10AIIIa)1)meansspecialspiritsasdefinedinparagraph Babovewitha
flash-point higherthan21°CbytheAbel-Pensky method(b);
D"Mediumoils"(subheading 27.10B)meansoilsandpreparations ofwhichlessthan90%byvolume(in­
cludinglosses)distilsat210°Cand65%ormorebyvolume(includinglosses)distilsat250°C(ASTM
D86method);
E."Kerosene"(subheading 27.10Billa))meansmediumoilsasdefinedinparagraph Dabovewithaflash­
pointhigherthan21aCbytheAbel-Pensky method(b);
F."Heavyoils"(subheading 27.10C)meansoilsandpreparations ofwhichlessthan65%byvolume(includ­
inglosses)distilsat250°CbytheASTM .D86methodorofwhichthedistillation percentage at250°C
cannotbedetermined bythatmethod;
G."Gasoils"(subheading 27.10CI)meansheavyoilsasdefinedinparagraph Faboveofwhich85%ormore
byvolume(including losses)distilsat350°C(ASTMD86method);
(a)Unlessotherwise stated,theterm"ASTMmethod"meansthemethodslaiddownInituVmeruan Sn*.ui\fur1•-tint;andMaterials intheH)7">
editionofstandarddefinitions andspecifications forpetroleum andlubricating prouiicts .
(b)Theterm"Abel-Pensky method"meansmethodDIN(DeutscheIndustrienormen )51755—März1974published bytheDNA(DeutscheNormen­
ausschuß),Berlin15.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/121
H."Fueloils"(subheading 27.10C11)meansheavyoilsasdefinedinparagraph Fabove(otherthangasoilsas
definedinparagraph Gabove)which,foracorresponding dilutedcolourC,haveaviscosityV:
—notexceedingthatshowninlineIofthefollowingtablewhenthesulphated ashescontentislessthan
1%bytheASTMD874methodandthesaponification indexislessthan4bytheASTMD939-54
method;
—exceedingthatshowninline11whenthepourpointisnotlessthan10°CbytheASTMD97method;
—exceedingthatshowninlineIbutnotexceedingthatshowninlineUwhen25%ormorebyvolume
distilsat300°CbytheASTMD86methodor,iflessthan25%byvolumedistilsat300°C,whenthe
pourpointishigherthan10CbeloivzerobytheASTMD97method.Theseprovisions applyonly
tooilshavingadilutedcolourCof-lessthan2.
DilutedcolourC/Viscosity Vconcordance table
Colour 00-511522-533-544-555-566-577-5and.above
Viscosity /.4445-4915-125-342-47Ί-11192003355629431580 2650
V II7777915-125-342-477/1192003355629431580 2650
Theterm"ViscosityV"meansthekinematicviscosityat50°Cexpressedincentistokes bytheASTMD445
method .
Theterm"DilutedcolourC"meansthecolourofaproduct,asdetermined bytheASTMD1500method,
afteronepartofsuchproducthasbeenmixedwith99partsbyvolumeofcarbontetrachloride .Thecolour
mustbedetermined immediately afterdilution.
Thissubheading coversonlyfueloilsofnaturalcolour.
Subheading 27.10CIIdoesnotcoverheavyoilsdefinedinparagraph Faboveforwhichitisnotpossible
todetermine :thedistillation percentage at250°CbytheASTMD86method(zeroshallbedeemedto
beapercentage );thekinematic viscosityat50°CbytheASTMD445method;orthedilutedcolour
CbytheASTMD1500method.Suchproductsfallwithinsubheading 27.10CIII.
2.ForthepurposesofheadingNo27.11,theexpressions "commercial propane"and"commercial butane"
(subheading 27.11BI)shallbetakentoapplytoproductswitharelativevapourpressureintheliquidstate
andat37-8°Cofnotmorethan24-5barsbytheASTMD1267method .
3.ForthepurposesofheadingNo27.12,theexpression "crudepetroleum jelly"(subheading 27.12A)shallbe
takentoapplytopetroleum jellyofanaturalcolourhigherthan4-5bytheASTMD1500method.
4.Forthepurposesofsubheading 27.13B1,theterm"crude"shallbetakentoapplytoproducts :
(a)withanoilcontentof3-5orhigherbytheASTMD721method,iftheirviscosityat100°Cislowerthan9
centistokes bytheASTMD445method;or
(b)ofanaturalcolourhigherthan3bytheASTMD1500method,iftheirviscosityat100°Cis9centistokes
orhigherbytheASTMD445method .
5.ForthepurposesofheadingsNos27.10,27.11and27.12andsubheading 27.13B,theterm"specificprocess"
shallbetakentoapplytothefollowingoperations :
(a)vacuumdistillation ;
(b)re-distillation byaverythoroughfractionation process;

NoL314/122 OfficialJournaloftheEuropeanCommunities 15.11.76
(c)cracking;
(d)reforming ;
(e)extraction bymeansofselectivesolvents;
(f)theprocesscomprising allthefollowingoperations :processing withconcentrated sulphuricacid,oleumor
sulphuricanhydride ;neutralisation withalkalineagents;decolorisation andpurification withnaturally
activeearth,activatedearth,activatedcharcoalorbauxite;
(g)polymersiation ;
(h)alkylation ;
(ij)isomerisation ;
(k)(inrespectofproductsofsubheading 27.10Conly)desulphurisation withhydrogenresultinginareduction
ofatleast85%ofthesulphurcontentoftheproductsprocessed (ASTMD1266-59Tmethod);
(I)(inrespectofproductsofheadingNo27.10only)deparaffining byaprocessotherthanfiltering;
(m)(inrespectofproductsofsubheading 27.10Conly)treatmentwithhydrogenatapressureofmorethan
20atmospheres andatemperature ofmorethan250°Cwiththeuseofacatalyst,otherthantoeffectde­
sulphurisation ,whenthehydrogenconstitutes anactiveelementinachemicalreaction.Thefurthertreat­
mentwithhydrogenoflubricating oilsofsubheading 27.10C111(e.g.hydrofinishing ordecolorisation )
inorder,moreespecially ,toimprovecolourorstabilityshallnot,however,bedeemedtobeaspecific
process;
(n)(inrespect ^ofproductsofsubheading 27.10C11only)atmospheric distillation ,onconditionthatlessthan
30%oftheseproductsdistils,byvolume,includinglosses,at300°CbytheASTMD86method .If30%
ormorebyvolume,including losses,ofsuchproductsdistilsat300°CbytheASTMD86method,the
quantities ofproductswhichmaybeobtainedduringtheatmospheric distillation andwhichfallwithin
subheadings 27.10Aand27.10Bshallbedutiableatthesameratesasthoseprovidedforundersubheading
27.10Cllc)accordingtothe kindandvalueoftheproductsusedandonthenetweightoftheproductsobtained .
Thisruleshallnotapplytoproductssoobtainedwhich,withinaperiodofsixmonthsandsubjecttosuch
otherconditions asmaybedetermined bythecompetent authorities ,aretoundergoaspecificprocessor
chemicaltransformation byaprocessnotbeingaspecificprocess;
(o)(inrespectofproductsofsubheading 27.10C111only)treatmentbymeansofahigh-frequency electrical
brush-discharge .
Shouldanypreparatory treatmentpriortotheabove-mentioned treatments benecessarybyreasonoftechnical
requirements ,thecustomsexemption shallapplyonlytothequantitiesoftheproductsintendedforandactually
subjectedtosuchabove-mentioned treatments ;anywasteproductsarisingduringpreparatory treatment
shallalsobeexemptfromcustomsduty.
6.Thequantities ofproductswhichmaybeobtainedduringchemicaltransformation ,orduringpreparatory
treatment whichmaybenecessarybyreasonoftechnicalrequirements ,andwhichfallwithinheadingor
subheadings Nos27.07B1,27.10,27.11,27.12,27.13B,27.14C,29.01A1,29.01B11a)and29.01DIa)shall
bedutiableatthesameratesasthoseprovidedforinrespectofproducts"forotherpurposes accordingtothe
kindandvalueoftheproductsusedandonthenetweightoftheproductsobtained .Thisruleshallnotapply
tosuchproductsfallingwithinheadingsorsubheadings Nos27.10,27.11,27.12and27.13Bwhich,within
aperiodofsixmonthsandsubjecttosuchotherconditions asmaybedetermined bythecompetentauthorities ,
aretoundergoaspecificprocessorfurtherchemicaltransformation .
7.Subheading 27.10C111c)coversonlyoilstobemixedwithotheroils,withtheproductsofheadingNo 38.14
orwiththickeners inordertoproduceoils,greasesorlubricating preparations ,byenterprises which,because
oftheplantwithwhichtheyareequipped,cannotclaimexemption fromcustomsdutyunderthetermsof
Additional Note5aboverelatingtoheadingNo27.10,andwhichprocesssuchoilsforresaleinplants
equippedwithallthefollowing :
—atleasttwostoragetanksforthebasicoilsinbulk;
—atleastonemixingtank,withpower-driven mixingequipment ,withorwithoutheatingequipment ,and
withprovisionfortheincorporation ofadditives;and
—packaging equipment .
Theselastthreerequirements concerning plantequipment arealsoapplicable whenthemixingiscarriedoutin
rentedplantsofbyasubcontractor .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/123
RateofDuty
Headingnumber Description autonomous
•/.conventional
•/o
1 2 3 4
27.01 Coal;briquettes ,ovoidsandsimilarsolidfuelsmanufactured fromcoal:
A.Coal(ECSC):
FederalRepublicofGermany
OtherMember States
B.Other(ECSC):
FederalRepublicofGermany
Italy
OtherMember StatesDM10
per1000kg
net
Free
DM10
per1000kg
net
2
Free
27.02 Lignite,whetherornotagglomerated :
A.Lignite(ECSC):
France
OtherMember States
B.Agglomerated lignite(ECSC):
France
Italy
OtherMember States2-5
Free
2-5
2
Free
27.03 Peat(includingpeatlitter),whetherornotagglomerated :
A.Peat
B.Agglomerated peatFree
3Free
1-5
27.04 Cokeandsemi-coke ofcoal,ofligniteorofpeat:
A.Ofcoal:
I.Forthemanufacture ofelectrodes
II.Other(ECSC):
Italy
OtherMember States3 1-5
5
Free
B.Oflignite(ECSC):
Italy
OtherMember States
C.Other 35
Free
1-5
27.05 Retortcarbon 3 .1-5
27.05bis
27.06Coalgas,watergas,producergasandsimilargases
Tardistilledfromcoal,fromligniteorfrompeat,andothermineraltars,
includingpartiallydistilledtarsandblendsofpitchwithcreosoteoilsor
withothercoaltardistillation productsFree
FreeFree
Free
27.07 Oilsandotherproductsofthedistillation ofhightemperature coaltar;
similarproductsasdefinedinNote2tothisChapter:
A.Crudeoils:
I.Crudelightoilsofwhich90%ormorebyvolumedistilsattem­
peraturesofupto200°C
II.Other10
24
1

NoL314/124 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Description autonomous
»/®conventional
•/o
1 2 3 4
27.07
(continued )B.Benzole,toluole,xylole,solventnaphtha (heavybenzole);similarpro­
ductsasdefinedinNote2tothisChapter,ofwhich65°/oormore
byvolumedistilsattemperatures ofupto250°C(includingmixtures
ofpetroleum spiritandbenzole);sulphuretted toppings :
I.Foruseaspowerorheatingfuels 10 5
II.Forotherpurposes (a) Free Free
C.Basicproducts 6 3
D.Phenols 3 2-5
E.Naphthalene Free 1-5
F.Anthracene Free Free
G.Other:
I.Forthemanufacture oftheproductsofheadingNo28.03(a) Free 3-5
II.Other 5 3-5
27.08 Pitchandpitchcoke,obtainedfromcoaltarorfromothermineraltars..Free Free
27.09 Petroleum oilsandoilsobtainedfrombituminous minerals,crude Free Free
27.10 Petroleum oilsandoilsobtainedfrombituminous minerals,otherthan
crude;preparations notelsewhere specifiedorincluded,containing notless
than70®/obyweightofpetroleum oilsorofoilsobtainedfrombituminous
minerals,theseoilsbeingthebasicconstituents ofthepreparations :
A.Lightoils:
I.Forundergoing aspecificprocess (a) 14(b) 7
II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10AI(a) 14(b)(c)7(c)
III.ForOtherpurposes :
a)Specialspirits:
1.Whitespirit 14(d) 7
2.Other 14(d) 7
b)Other 14(d) 7
B.Mediumoils:
I.Forundergoing aspecificprocess (a) 14(b) 7
II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10BI(a) 14(b)(c)7(c)
III.Forotherpurposes :
a)Kerosene 14(d) 7
b)Other 14(d) 7
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SecAdditional Note6.
(d)Dutyratereducedto6%(suspension )foranindefiniteperiod.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/125
RateofDuty
Heading
number Description autonomous
»/®conventional
%
1 2 3 4
27.10
(continued)C.Heavyoils:
I.Gasoils:
a)Forundergoing aspecificprocess (a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10CIa)(a) 10(b)(C)5(c)
c)Forotherpurposes 10(d) 5
II.Fueloils:
a)Forundergoing aspecificprocess (a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.10CIIa)(a)..10(b)(c)5(c)
c)Forotherpurposes 10(d) 5
III.Lubricating oils;otheroils:
a)Forundergoing aspecificprocess (a) 12(b) 6
b)Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10CIIIa)(a) 12(b)(c) 6(c)
c)Tobemixedinaccordance withthetermsofAdditional Note7
tothisChapter (a) 12(e) 6
d)Forotherpurposes 12(f) 6
27.11 Petroleum gasesandothergaseoushydrocarbons :
A.Propaneofapuritynotlessthan99%:
I.Foruseaspowerorheatingfuel 25 17-5
II.Forotherpurposes (a) Free Free
B.Other:
I.Commercial propaneandcommercial butane:
a)Forundergoing aspecificprocess (a) 3-5(b) 1-5
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.11Bla)(a)..3-5(b)(c)1-5(c)
c)Forotherpurposes 3-5 1-5
II.Other:
a)Ingaseousform 3-5(b)-15
b)Other 3-5(b) 1-5
27.12 Petroleum jelly:
A.Crude:
I.Forundergoing aspecificprocess (a) 2-5(b) 2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SeeAdditional Note6.
(p)Dutyratereducedto3-5%(suspension )foranindefinite period.
(e)Dutyratereducedto4%(suspension )foranindefinite period.
(f)Dutyratereducedto7%(suspension )foranindefiniteperiod.

NoL314/126 OfficialJournaloftheEuropeanCommunities 15.11.76
IRateofDuty
Heading
number Description autonomous
•/oconventional
<Vo
I 2 i 4
27.12
(continued )A.II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.12AI(a) 2-5(b)(c)2(c)
III.Forotherpurposes2-5 2
B.Other 10 7'
27.13 Paraffinwax,micro-crystalline wax,siackwax,ozokerite ,lignitewax,peatwaxandothermineralwaxes,whetherornotcoloured :
A.Ozokerite ,lignitewaxorpeatwax(naturalproducts):
I.Crude3 1-5
II.Other "10 5
B.Other:
I.Crude:
a)Forundergoing aspecificprocess (a) 2-5(b) 2
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.13BIa)(a)..2-5(b)(c)2(c)
c)Forotherpurposes 2-5 2
II.Other , 10 6
27.14 Petroleum bitumen,petroleum cokeandotherresiduesofpetroleum oilsor
ofoilsobtainedfrombituminous minerals :
A.Petroleum bitumen Free Free
B.Petroleum coke Free Free
C.Other:
I.Forthemanufacture oftheproductsofheadingNo28.03(a) Free 2
II.Other 4 2
27.15 Bitumenandasphalt,natural;bituminous shale,asphalticrockandtar
Free Free
27.16 Bituminous mixturesbasedonnaturalasphalt,onnaturalbitumen,on
petroleum bitumen,onmineraltaroronmineraltarpitch(forexample,
bituminous mastics,cut-backs ) 1 (d)
27.17 Electriccurrent Free Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period .
(c1SeeAdditional Note6,
(djSeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/127
SECTION VI
PRODUCTS OFTHECHEMICAL ANDALLIED INDUSTRIES
Notes
1.(a)Goods(otherthanradio-active ores)answering toadescription inheadingNo28.50or28.51aretobe
classifiedinthoseheadingsandinnootherheadingoftheTariff.
(b)Subjecttoparagraph (a)above,goodsansweringtoadescription inheadingNo28.49or28.52aretobe
classifiedinthoseheadingsandinnootherheadingofthisSection.
2.SubjecttoNote1above,goodsclassifiable withinheadingNo30.03,30.04,30.05,32.09,33.06,35.06,37.08
or38.11byreasonofbeingputupinmeasureddosesorforsalebyretailaretobeclassifiedinthoseheadings
andinnootherheadingoftheTariff.
CHAPTER 28
INORGANIC CHEMICALS ;ORGANIC ANDINORGANIC COMPOUNDS OFPRECIOUS METALS,
OFRAREEARTHMETALS ,OFRADIO-ACTIVE ELEMENTS ANDOFISOTOPES
Notes
1.ExceptwheretheircontextortheseNotesotherwiserequire,theheadingsofthisChapteraretobetaken
toapplyonlyto:
(a)Separatechemicalelementsandseparatechemically definedcompounds ,whetherornotcontaining im­
purities;
(b)Productsmentioned in(a)abovedissolvedinwater;
(c)Productsmentioned in(a)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes anormal
andnecessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfortransportand
thatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuseratherthanfor
generaluse;
(d)Theproductsmentioned in(a),(b)or(c)abovewithanaddedstabilisernecessaryfortheirpreservation
ortransport ;
(e)Theproductsmentioned in(a),(b),(c)or(d)abovewithanaddedanti-dusting agentoracolouringsubstance
addedtofacilitatetheiridentification orforsafetyreasons,providedthattheadditionsdonotrenderthe
productparticularly suitableforsometypesofuseratherthanforgeneraluse.
2.Inadditiontodithionites stabilisedwithorganicsubstances andtosulphoxylates (headingNo28.36),car­
bonatesandpercarbonates ofinorganicbases(headingNo28.42),cyanidesandcomplexcyanidesofinorganic
bases(headingNo28.43),fulminates ,cyanatesandthiocyanates ,ofinorganicbases(headingNo28.44),organic
productsincludedinheadingNos28.49to28.52andmetalandnon-metal carbides (headingNo28.56),only
thefollowingcompounds ofcarbonarealsotobeclassifiedinthepresentChapter:
(a)Oxidesofcarbon;hydrocyanic ,fulminic,isocyanic,thiocyanic andothersimpleorcomplexcyanogenacids
(headingNo28.13);
(b)Oxyhalides ofcarbon(headingNo28.14);

NoL314/128 OfficialJournaloftheEuropeanCommunities 15.11.76
(c)Carbondisulphide (headingNo28.15);
(d)Thiocarbonates ,selenocarbonates ,tellurocarbonates ,selenocyanates ,tellurocyanates ,tetrathiocyanato­
diamminochromates (reineckates )andothercomplexcyanates,ofinorganicbases(headingNo28.48);
(e)Solidhydrogenperoxide (headingNo28.54),carbonoxysulphide ,thiocarbonyl halides,cyanogen ,cyanogen
halidesandcyanamide anditsmetallicderivatives (headingNo28.58)otherthancalciumcyanamide ,
containing notmorethan25%byweightofnitrogen,calculatedonthedryanhydrousproduct (Chapter31).
3.ThisChapterdoesnotcover:
(a)SodiumchlorideorothermineralproductsfallingwithinSectionV;
(b)Organo-inorganic compounds otherthanthosementioned inNote2above;
(c)Productsmentioned inNote1,2,3or4ofChapter31;
(d)Inorganicproductsofakindusedasluminophores ,fallingwithinheadingNo32.07;
(e)Artificialgraphite (headingNo38.01);productsputupaschargesforfire-extinguishers orputupinfire­
extinguishing grenades ,ofheadingNo38.17;inkremoversputupinpackingsforsalebyretail,ofheading
No38.19;culturedcrystals (otherthanopticalelements )weighingnotlessthan2*5geach,ofmagnesium
oxideorofthehalidesofthealkaliorofthealkaline-earth metals,ofheadingNo38.19;
(f)Preciousorsemi-precious stones(natural,syntheticorreconstructed )ordustorpowderofsuchstones
(headingsNos71.02to71.04),andpreciousmetalsfallingwithinChapter71;
(g)Themetals,whetherornotchemically pure,fallingwithinanyheadingofSectionXV;or
(h)Opticalelements,forexample,ofmagnesium oxideorofthehalidesofthealkaliorofthealkaline-earth
metals(headingNo90.01).
4.Chemically definedcomplexacidsconsistingofanon-metal acidfallingwithinsub-Chapter IIandametallic
acidfallingwithinsub-Chapter IVaretobeclassifiedinheadingNo28.13.
5.HeadingsNos28.29to28.48inclusivearetobetakentoapplyonlytometallicorammonium saltsorperoxysalts
Exceptwherethecontextotherwiserequires,doubleorcomplexsaltsaretobeclassifiedinheadingNo28.48
6.HeadingNo28.50istobetakentoapplyonlyto:
(a)Thefollowing fissilechemicalelementsandisotopes :naturaluraniumanduraniumisotopes233and235,
plutonium andplutonium isotopes;
(b)Thefollowingradio-active chemicalelements :technetium ,promethium ,polonium ,astatine,radon,francium,
radium,actinium,protactinium ,neptunium ,americium andotherelementsofhigheratomicnumber;
(c)Allotherradio-active isotopes,naturalorartificial,includingthoseofthepreciousmetalsandofthebase
metalsofSectionsXIVandXV;
(d)Compounds ,inorganicororganic,oftheseelementsorisotopes,whetherornotchemically definedand
whetherornotmixedtogether ;
(t)Alloys(otherthanferro-uranium ),dispersions andcermets,containing anyoftheseelementsorisotopes
ortheirinorganicororganiccompounds ;
(f)Nuclearreactorcartridges ,spentorirradiated .
Theterm"isotopes"mentioned aboveandinheadingsNos28.50and28.51includes"enrichedisotopes",but
doesnotincludechemicalelementswhichoccurinnatureaspureisotopesnoruraniumdepletedinU235.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/129
7.HeadingNo28.55istobetakentoincludeferro-phosphorus containing 15%ormorebyweightofphosphorus
andphosphor coppercontaining morethan8%byweightofphosphorus .
8.Chemicalelements (forexample ,siliconandselenium )dopedforuseinelectronics aretobeclassifiedinthe
presentChapter ,providedthattheyareinformsunworked asdrawn,orintheformofcylindersorrods.When
cutintheformofdiscs,wafersorsimilarforms,theyfallinheadingNo38.19.
Additional Note
Unlessprovidedotherwise ,thesaltsspecifiedinsubheadings includeacidsaltsandbasicsalts.
RateofDuty
Heading
number Description autonomous
%conventional
1 2 3 4
I.CHEMICAL ELEMENTS
28.01
28.02
28.03
28.049
14
15
Free(a)
10
5
7
11
9
Free
4
15
87-2
11-2
12
(b)
6-4
3-2
4-8
7-2
7-2
Free
2-4
96
6-4Halogens (fluorine,chlorine ,bromineandiodine):
A.Fluorine
B.Chlorine -
C.Bromine
D.Iocline
Sulphur,sublimedorprecipitated ;colloidalsulphur
Carbon (includingcarbonblack)
Hydrogen ,raregasesandothernon-metals :
A.Hydrogen
B.Raregases
C.Othernon-metals :
I.Oxygen
II.Selenium
III.Tellurium andarsenic
IV.Phosphorus
V.Other
Alkaliandalkaline-earth metals;rareearthmetals,yttriumandscandium
andintermixtures orinteralloys thereof;mercury :
A.Alkalimetals:
I.Sodium28.05
7 5-6
(a)Foriodineotherthancrude:
—Freeuntil31December 1977;
—15%from1January1978.
(b)SeeAnnex.

NoL314/130 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
28.05 A.II.Potassium 9 7-2
(continued )III.Lithium 9 5-6
IV.Caesiumandrubidium 5 4
B.Alkaline-earth metals 11 8-8
C.Rareearthmetals,yttriumandscandiumandintermixtures orinteralloys
thereof :
LIntermixtures orinteralloys 18 14-4
II.Other 5 3-2
D.Mercury :
LInflasksofanetcapacityof34-5kg(standardweight),ofaf.o.b.
value,perflask,notexceeding 224UA 8-40UA
perflask6-72UA
perflask
II.Other Free Free
Π.INORGANIC ACIDSANDOXYGEN COMPOUNDS
OFNON-METALS
28.06 Hydrochloric acidandchlorosulphuric acid 12 96
28.07 Sulphurdioxide 15 12
28.08 Sulphuricacid;oleum 4 3-2
28.09 Nitricacid;sulphonitric acids 15 9-6
28.10 Phosphorus pentoxideandphosphoric acids(meta-,ortho-andpyro-) 14 13-2
28.11 Arsenictrioxide,arsenicpentoxideandacidsofarsenic:
A.Arsenictrioxide 8 6-4
B.Arsenicpentoxide andacidsofarsenic 11 8-8
28.12 Boricoxideandboricacid 8 4-8
28.13 Otherinorganic acidsandoxygencompounds ofnon-metals (excluding
water):
A.Hydrofluoric acid 13 8
B.Sulphuricanhydride 8 6-4
C.Nitrogenoxides 11 7-2
D.Carbondioxide 15 9-6
E.Silicondioxide 10 6-4
F.Other 12 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/131
RateofDuty
Heading
number Description autonomous
•/.conventional
•/·
1 2 3 4
III.HALOGEN ANDSULPHUR COMPOUNDS OFNON-METALS
28.14 Halides,oxyhalides andotherhalogencompounds ofnon-metals :
A.Chloridesandoxychloridesofnon-metals :
I.Sulphurchlorides
II.Other
β.Otherhalogencompounds ofnon-metals14
12
1411-2
96
8-8
28.15 Sulphidesofnon-metals ;phosphorus trisulphide :
A.Phosphorus sulphides ;phosphorus trisulphide
B.Carbondisulphide
C.Other
IV.INORGANIC BASESANDMETALLIC OXIDES,HYDROXIDES
ANDPEROXIDES13
8
88
6-4
4-8
28.16 Ammonia ,anhydrous orinaqueoussolution15 11-2
28.17 Sodiumhydroxide (causticsoda);potassium hydroxide (causticpotash);
peroxidesofsodiumorpotassium :
A.Sodiumhydroxide (causticsoda)
B.Potassiumhydroxide (causticpotash)
C.Peroxides ofsodiumorpotassium14
13
1312-8
11-8
8
28.18 Oxides,hydroxides andperoxidesofstrontium,bariumormagnesium :
A.Ofstrontium
B.Ofbarium
C.Ofmagnesium12
11
99-6
8-8
56·
28.19%
Zincoxideandzincperoxide 14 12-8
28.20 Aluminium oxideandhydroxide ;artificialcorundum :
A.Aluminium oxideandhydroxide
B.Artificial corundum .*11(a)
108-8
76
(a)Dutytatereducedto55%(suspension )foranindefiniteperiod.

NoL314/132 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
28.21 Chromium oxidesandhydroxides ..: 15 13-4
28.22 Manganese oxides:
A.Manganese dioxide 12 8
B.Other 15 12
28.23 Ironoxidesandhydroxides ;earthcolourscontaining 70°/oormoreby
weightofcombinedironevaluatedasFe2Og10 6-4
28.24 Cobaltoxidesandhydroxides 10 6-4
28.25Titanium oxides 15 96
28.26 Tinoxides(stannousoxideandstannicoxide) 11 8-8
28.27 Leadoxides;redleadandorangelead 13 12-2
28.28 Hydrazine andhydroxylamine andtheirinorganic salts;otherinorganic
basesandmetallicoxides,hydroxides andperoxides :
A.Hydrazine andhydroxylamine andtheirinorganicsalts15 96
B.Lithiumoxideandhydroxide 13 8
C.Calciumoxide,hydroxide andperoxide :
I.Oxideandhydroxide 10 6-4
II.Peroxide 13 10-4
D.Beryllium oxideandhydroxide 10 8
E.Nickeloxidesandhydroxides Free Free
F.Molybdenum oxidesandhydroxides 13 8
G.Tungstenoxidesandhydroxides 8 6-4
H.Vanadium oxidesandhydroxides :
I.Vanadicpentoxide 9 5-6
II.Other 12 8
IJ.Zirconium oxideandgermanium oxides 10 8
K.Copperoxidesandhydroxides :
LOxides 5 4
II.Hydroxides 12 96
L.Mercuryoxides 7 56
M.Other 14 11-2

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/133
Heading
number DescriptionRateofDuty
autonomous
•/»conventional
•/.
1 2 ■I 3 4
V.METALLIC SALTSANDPEROXYSALTS ,OFINORGANIC ACIDS
28.29 Fluorides ;fluorosilicates ,fluoroborates andothercomplexfluorinesalts:
A.Fluorides :
I.Ammonium andsodiumfluorides 14 11-2
'II.Other 12 8
B.Fluorosilicates ,fluoroborates andothercomplexfluorinesalts:
I.Sodiumandpotassium fluorosilicates 15 12
II.Potassium fluorozirconate 9 7-2
III.Sodiumfluoroaluminate U 8-8
IV.Other 13 8
28.30 Chloridesandoxychlorides :
A.Chlorides :
I.Ofammonia ;ofaluminium 14 11-2
II.Ofbarium 11 8-8
III.Ofcalciuni;ofmagnesium 10 6-4
IV.Ofiron 3 2-4
V.Ofcobalt;ofnickel 13 10-4
VI.Oftin 9 5-6
VII.Other 12 9-6
B.Oxychlorides :
I.Ofcopper;oflead 5 4
II.Other 12 8
28.31 Chloritesandhypochlorites :
A.Chlorites 13 8
B.Hypochlorites :
I.Ofsodium;ofpotassium 14 11-2
II.Other 15 12
28.32 ChloratesandPerchlorates :
A.Chlorates :
I.Ofammonia ;ofsodium;ofpotassium 10 8
II.Ofbarium 9 7-2
III.Other 12 9-6
B.Perchlorates :
I.Ofammonia 7 5-6
II.Ofsodium 10 6-4
III.Ofpotassium.. 9 7-2
IV.Other 12 96

NoL314/134 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty ■
Heading
number Description autonomous conventional
•/. •/.
1 2 3 4
28.33 Bromides,oxybromides ,bromatesandperbromates ,andhypobromites 15 12
28.34 Iodides,oxyiodides ,iodatesandperiodates 15, 12
28.35 Sulphides ;polysulphides :
A.Sulphides :
I.Ofpotassium ;ofbarium;oftin;ofmercury 11 8-8
II.Ofcalcium;ofantimony ;ofiron 8 6-4
III.Other 15 12
B.Polysulphides :
I.Ofpotassium ;ofcalcium;ofbarium;ofiron;oftin 12 96
II.Other 15 12
28.36 Dithionites ,including thosestabilised withorganicsubstances ;
sulphoxylates 15 12
28.37 Sulphitesandthiosulphates12 8
28.38 Sulphates (includingalums)andpersulphates :
A.Sulphates (excludingalums):
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 S 6-4
VIII.Other 13 8
B.Alums:
I.Ofammonia 12 9-6
II.Ofpotassium 15 12
III.Ofchromium 13 10-4
IV.Other 14 11-2
C.Persulphates 13 10-4
28.39 Nitritesandnitrates:
A.Nitrites ..· 12 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/135
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
28.39 |
(continued)
28.40
28.41
28.42B.Nitrates :
I.Ofsodium
II.Ofpotassium
III.Ofbarium;ofberyllium ;ofcadmium ;ofcobalt;ofnickel
IV.Ofcopper;ofmercury .
V.Oflead
VI.Other
Phosphites ,hypophosphites andphosphates :
A.Phosphites andhypophosphites '
B.Phosphates (includingpolyphosphates ):
I.Ofammonia :
a)Polyphosphates
b)Other
II.Other
Arsenites andarsenates :
A.Arsenites
B.Arsenates
Carbonates andpercarbonates ;commercial ammonium carbonate con­
tainingammonium carbamate :
A.Carbonates :
I.Ofammonia (including commercial ammonium carbonate con­
tainingammonium carbamate )
II.Ofsodium
III.Ofcalcium
IV.Ofmagnesium ;ofcopper
V.Ofberyllium;ofcobalt;ofbismuth
VI.Oflithium
VII.Other
B.Percarbonates
Cyanidesandcomplexcyanides:
A.Cyanides :
I.Ofsodium;ofpotassium ;ofcalcium
II.Ofcadmium
III.Other
B.Complexcyanides14
10
11
8
15
14
15
15
12
15
14
12
12
13
9
6
10
14
14
14
15
13
11
158-8
8
8-8
6-4
12
11-2
9-6
11-2
8
11-2
11-2
96
96
10-4
7-2
4-8
8
10-2
8-8
11-2
12
10-4
8-8
1228.43

NoL314/136 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Description autonomous
°/oconventional
1 2 3 4
28.44
28.45
28.46Fulminates ,cyanatesandthiocyanates :
A.Fulminates
B.Cyanates
C.Thiocyanates
Silicates;commercial sodiumandpotassium silicates:
A.Ofzirconium
B.Other
Boratesandperborates :
A.Borates:
I.Sodiumborates,anhydrous :
a)Forthemanufacture ofsodiumperborate (a)
b)Other
II.Other
B.Perborates
Saltsofmetallicacids(forexample,chromates,permanganates ,stannates):
A.Aluminates
B.Chromates ,dichromates andperchromates :
I.Chromates
II.Other
C.Manganites ,manganates andpermanganates
D.Antimonates andmolybdates
E.Zincatesandvanadates
F.Other
Othersaltsandperoxysalts ofinorganicacids,butnotincludingazides:
A.Salts,doublesaltsorcomplexsaltsofseleniumortelluriumacids....
B.Other:
I.Doubleorcomplexphosphates
II.Doubleorcomplexcarbonates
III.Doubleorcomplexsilicates
IV.Other28.4712
10
15
11
15
Free
7
12
15
15
15
14
15
14
10
13
10
14
14
14
149-6
8
12
8-8
96
Free
4-8
8
12
12
13-4
12-4
12
11-2
64
10-4
8
11-2
8-8
96
11-228.48
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/137 15.11.76 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
number Description autonomous
°/oconventional
•/«
1 2 3 4
VI.MISCELLANEOUS
28.49 Colloidalpreciousmetals;amalgams ofpreciousmetals;saltsandother
compounds ,inorganicororganic,ofpreciousmetals,includingalbuminates ,
proteinates ,tannatesandsimilarcompounds ,whetherornotchemically
defined :
A.Colloidalpreciousmetals:
I.Silver 10 8
II.Other 8 4-8
B.Amalgams ofpreciousmetals 12 8
C.Saltsandothercompounds ,inorganicororganic,ofpreciousmetals:
I.Ofsilver12 96
II.Ofotherpreciousmetals 5 3-2
28.50 Fissilechemicalelementsandisotopes;otherradioactive chemical ele­
mentsandradio-active isotopes;compounds ,inorganicororganic,of
suchelementsorisotopes,whetherornotchemically defined;alloys,
dispersions andcermets,containing anyoftheseelements ,isotopesor
compounds :
A.Fissilechemicalelementsandisotopes;compounds ,alloys,dispersions
andcermets,containing suchelementsorisotopes,including spentor
irradiated nuclearreactorcartridges (EURATOM )Free (a)
B.Other(b) Free (a)
28.51 Isotopesandtheircompounds ,inorganic ororganic,whetherornot
chemically defined,otherthanisotopesandcompounds fallingwithin
headingNo28.50:
A.Deuterium ,heavywaterandothercompounds ofdeuterium ;hydrogen
andcompounds thereof,enrichedindeuterium ;mixturesandsolutions
containing theseproducts 10—
B.Other 15 96
28.52 Compounds ,inorganicororganic,ofthorium,ofuraniumdepletedin
U235,ofrareearthmetals,ofyttriumorofscandium,whetherornot
mixedtogether :
A.OfthoriumorofuraniumdepletedinU235,whetherornotmixed
together (EURATOM ) Free (a)
6 4
(a)SeeAnnex.
(b)exB:Artificialradio-active isotopesandtheircompounds (EURATOM ).

•NoL314/138 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Description autonomous conventional
•/.
1 2 3 4
28.53
28.54
28.55
28.56Liquidair(whetherornotraregaseshavebeenremoved);compressed
air
Hydrogenperoxide (includingsolidhydrogenperoxide):
A.Solid
B.Other
Phosphides :
A.Ofiron(ferro-phosphorus ),containing 15%>ormorebyweightof
phosphorus
B.Other
Carbides (forexample,siliconcarbide,boroncarbide,metalcarbides):
A.Ofsilicon
B.Ofboron
C.Ofcalcium
D.Ofaluminium ;ofchromium ;ofmolybdenum ;oftungsten;ofvana­
dium;oftantalum ;oftitanium
E.Other
Hydrides,nitridesandazides,silicidesandborides:
A.Hydrides
B.Nitrides
C.Azides
D.Silicides
E.Borides
Otherinorganic compounds (including distilledandconductivity water
andwaterofsimiliarpurity);amalgams,exceptamalgams ofprecious
metals:
A.Distilledandconductivity waterandwaterofsimilarpurity
B.Other7
18
15
11
14
9
7
15
12
13
1°
10
13
11
13
4
155-6
14-4
12
7-2
11-2
8-6
5-6
14-2
9-6
8
6-4
6-4
10-4
8-8
8
3-2
9-628.57
28.58

NoL314/139 15.11.76 OfficialJournaloftheEuropeanCommunities
CHAPTER 29
ORGANIC CHEMICALS
Notes
1.Exceptwherethecontextotherwiserequires,theheadingsofthisChapteraretobetakentoapplyonlyto:
(a)Separatechemically definedorganiccompounds ,whetherornotcontaining impurities ;
(b)Mixturesoftwoormoreisomersofthesameorganiccompound (whetherornotcontaining impurities),
exceptmixturesofacyclichydrocarbon isomers (otherthanstereoisomers ),whetherornotsaturated
(Chapter27);
(c)TheproductsofheadingsNos29.38to29.42inclusive,orthesugarethersandsugaresters,andtheirsalts,
ofheadingNo29.43,ortheproductsofheadingNo29.44,whetherornotchemically defined;
(d)Productsmentioned in(a),(b)or(c)abovedissolvedinwater;
(e)Productsmentioned in(a),(b)or(c)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes
anormalandnecessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfor
transportandthatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuse
ratherthanforgeneraluse;
(f)Theproductsmentioned in(a),(b),(c),(d)or(e)abovewithanaddedstabilisernecessaryfortheirpre­
servationortransport ;
(g)Theproductsmentioned in(a),(b),(c),(d),(e)or(f)abovewithanaddedanti-dusting agentoracolouring
orodoriferous substance addedtofacilitatetheiridentification orforsafetyreasons,providedthatthe
additionsdonotrendertheproductparticularly suitableforsometypesofuseratherthanforgeneraluse;
(h)Diazonium salts,arylidesusedascouplersforthesesalts,andfastbasesforazoicdyes,dilutedtostandard
strengths .
2.ThisChapterdoesnotcover:
(a)GoodsfallingwithinheadingNo15.04orglycerol (headingNo15.11);
(b)Ethylalcohol (headingNo22.08or22.09);
(c)Methaneandpropane (headingNo27.11);
(d)Thecompounds ofcarbonmentioned inNote2ofChapter28;
(e)Urea(headingNo31.02or31.05asthecasemaybe);
(f)Colouring matterofvegetableoranimalorigin(headingNo32.04);syntheticorganicdyestuffs (including
pigmentdyestuffs),syntheticorganicproductsofakindusedasluminophores andproductsofthekind
knownasopticalbleachingagentssubstantive tothefibreandnaturalincigo(headingNo32.05)anddyes
orothercolouringmatterputupinformsorpackingsofakindsoldbyretail(headingNo32.09);
(g)Metaldehyde ,hexamethylenetetramine andsimilarsubstances putupinforms(forexample,tablets,sticks,
orsimilarforms)foruseasfuels,andliquidfuelsofakindusedinmechanical lightersincontainers ofa
capacitynotexceeding 300cm3(headingNo36.08);
(h)Productsputupaschargesforfire-extinguishers orputupinfire-extinguishing grenades,ofheadingNo
38.17;inkremoversputupinpackingsforsalebyretail,ofheadingNo38.19;or
(ij)Opticalelements,forexample,ofethylenediamine tartrate (headingNo90.01).
3.GoodswhichcouldbeincludedintwoormoreoftheheadingsofthisChapteraretobeclassifiedinthelatest
ofthoseheadings .

NoL314/140 OfficialJournaloftheEuropeanCommunities 15.11.76
4.Unlessotherwisestipulated inthesubheadings ofheadingsNos29.03to29.05,29.07to29.10,29.12to29.21,inclu­
sive,and29.22and29.23,anyreferencetohalogenated ,sulphonated ,nitratedornitrosated derivatives istobe
takentoincludeareferencetoanycombinations ofthesederivatives (forexample,sulphohalogenated ,nitro­
halogenated ,nitrosulphonated andnitrosulphohalogenated derivatives ).
Nitroandnitrosogroupsarenottobetakenasnitrogen-functionsforthepurposeofheadingNo29.30.
5.(a)Theestersofacid-function organiccompounds fallingwithinsub-Chapters ItoVIIwithorganiccom­
poundsofthesesub-Chapters aretobeclassifiedwiththatcompound whichisclassifiedintheheading
placedlastinthesub-Chapters .
(b)Estersofethylalcoholorglycerolwithacid-function organiccompounds ofsub-Chapters ItoVIIareto
beclassifiedwiththecorresponding acid-function compounds .
(c)Thesaltsoftheestersreferredtoinparagraph (a)or(b)abovewithinorganicbasesaretobeclassified
withthecorresponding esters.
(d)Thesaltsofotheracid-orphenol-function drganiccompounds fallingwithinsub-Chapters ItoVIIwith
inorganicbasesaretobeclassifiedwiththecorresponding acid-orphenol-function organiccompounds .
(e)Halidesofcarboxylic acidsaretobeclassifiedwiththecorresponding acids.
6.Thecompounds ofheadingsNos29.31to29.34areorganiccompounds themolecules ofwhichcontain,in
additiontoatomsofhydrogen ,oxygenornitrogen,atomsofothernon-metals orofmetals(suchassulphur,
arsenic,mercuryorlead)directlylinkedtocarbonatoms.
HeadingNo29.31(organo-sulphur compounds )andheadingNo29.34(otherorgano-inorganic compounds )
aretobetakennottoincludesulphonated orhalogenated derivatives (includingcompound derivatives )which,
apartfromhydrogen ,oxygenandnitrogen,onlyhavedirectlylinkedtocarbontheatomsofsulphurandof
halogenswhichgivethemtheirnatureofsulphonated orhalogenated derivatives (orcompound derivatives ).
7.HeadingNo29.35(heterocyclic compounds )istobetakennottoincludeinternalethers,internalhemiacetals ,
methylene ethersoforthodihydric phenols,epoxideswiththreeorfourmemberrings,cyclicacetals,cyclic
polymersofaldehydes ,ofthioaldehydes orofaldimines ,anhydrides ofpolybasicacids,cyclicestersofpoly­
hydricalcoholswithpolybasic acids,cyclicureidesandcyclicthioureides ,imidesofpolybasic acids,hexa­
methylenetetramine andtrimethylenetrinitramine .
Additional Note
Withinanyoneheading,derivatives ofachemicalcompound (oragroupofchemicalcompounds )fallingwithin
asubheading aretobeclassified,unlessotherwisestipulated ,withinthatsubheading ,providedthat,inthesame
seriesofsubheadings ,thereexistsnofinalsubheading "other"(withnoadditionaltext).Ifsuchasubheading exists
thederivatives inquestionshallbeclassifiedunderthatfinalsubheading "other".

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/141
Heading
number DescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
I.HYDROCARBONS ANDTHEIRHALOGENATED
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.01Hydrocarbons :
A.Acyclic:
I.Foruseaspowerorheatingfuels 25 17-5
II.Forotherpurposes (a) Free Free
B.Cyclanesandcyclenes :
I.Azulenes 16 12-8
II.Other:
a)Foruseaspowerorheatingfuels 25 17-5
b)Forotherpurposes (a)..., Free Free
C.Cycloterpenes :
I.Pinenes,camphene anddipentene 13 9-6
II.Other 18 11-2
D.Aromatic :
I.Benzene,tolueneandxylenes:
a)Foruseaspowerorheatingfuels 25 16
b)Forotherpurposes (a) Free Free
II.Styreneandethylbenzene 8 6-4
III./soPropylbenzene (eumene) 8 8
IV.Naphthalene andanthracene Free 3
V.Biphenylandterphenyls 15 12
VI.Other 16 10-4
29.02 Halogenated derivatives ofhydrocarbons :
A.Halogenated derivatives ofacyclichydrocarbons :
LFluorides andpolyfluorides18 14-4
II.Chloridesandpolychlorides :
ja)Saturated :
1.Chloromethane andchloroethane 18 14-4
2.Other 16 12-8
b)Unsaturated 19 15-2
III.Bromides andpolybromides 23 18-4
IV.Iodidesandpolyiodides 25 17-5
V.Mixedderivatives 17 13-6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

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29.02.
B.Halogenated derivatives ofcyclanes,cyclenesandcycloterpenes 17 13-6
(continued )C.Halogenated derivatives ofaromatichydrocarbons 18 14-4
29.03 Sulphonated ,nitratedornitrosated derivatives ofhydrocarbons :
A.Sulphonated derivatives 16 12-8
B.Nitratedandnitrosated derivatives :
I.Trinitrotoluenes anddinitronaphthalenes 10 8
II.Other 16 12-8
C.Mixedderivatives :
I.Sulphohalogenated derivatives 14 11-2
II.Other 16 12-8
II.ALCOHOLS ANDTHEIRHALOGENATED ,SULPHONATED ,
NITRATED ORNITROSATED DERIVATIVES
29.04 Acyclicalcoholsandtheirhalogenated ,sulphonated ,nitratedornitrosated
derivatives :
A.Saturatedmonohydric alcohols :
I.Methanol (methylalcohol) 18 14-4
II.Propvlandwopropylalcohols 15 12
III.Butylalcohols:
a)íeríButylalcohol 8 6-4
b)Otherbutylalcohols 14 11-2
IV.Pentylalcohols (amylalcohols) 20 16
V.Other 18 15-8
B.Unsaturated monohydric alcohols:
I.Allylalcohol 14 11-2
II.Other ; 16 12
C.Polyhydric alcohols :
I.Diols,triolsandtetraols 19 16-4
II.Mannitol 12+vc—
III.Sorbitol :
a)Inaqueoussolution:
1.Containing 2°/oorlessbyweightofmannitol,calculated on
thesorbitolcontent 12+vc
2.Other 12(a)+ve—
b)Other:
1.Containing 2%orlessbyweightofmannitol,calculated on
thesorbitolcontent 12+ve
2.Other12(a)+ye
(a)Dutyratereducedto9%(suspension )foranindefinite period

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•/.
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29.04
(continued )
29.05C.IV.Otherpolyhydric alcohols
V.Halogenated ,sulphonated ,nitratedornitrosated derivatives of
polyhydric alcohols
Cyclicalcoholsandtheirhalogenated ,sulphonated ,nitratedornitrosated
derivatives :
A.Cyclanic,cyclenicandcycloterpenic :
I.Cyclohexanol ,methyl-anddimethylcyclohexanols
II.Menthol
III.Sterolsandinositols
IV.Other
B.Aromatic :
I.Cinnamylalcohol
II.Other14
18
20
11
14
16
13
1711*2
14-4
16
8-8
11-2
12-8
10-4
13-6
III.PHENOLS ,PHENOL-ALCOHOLS ,ANDTHEIRHALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.06 Phenolsandphenol-alcohols :
A.Monophenols :
I.Phenolanditssalts
II.Cresols,xylenols,andtheirsalts
III.Naphthols andtheirsalts
IV.Other
B.Polyphenols :
I.Resorcinol anditssalts
II.Hydroquinone (quinol)
III.Dihydroxynaphthalenes andtheirsalts...
IV.2,2-Bis-(4-hydroxyphenyl)propane
V.Other
C.Phenol-alcohols4
3
18
17
17
18
17
15
15
18
15
18
103-2
2-4
14-4
13-6
13-6
14-4
13-6
9-6
12
14-4
12
\
14*4
829.07 Halogenated ,sulphonated ,nitratedornitrosated derivatives ofphenolsor
phenol-alcohols :
A.Halogenated derivatives
B.Sulphonated derivatives
C.Nitratedandnitrosated derivatives :
I.Trinitrophenol (picricacid);leadtrinitroresorcinoxide ;trinitro­
xylenolsandtheirsalts

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number Description autonomous
°/oconventional
V.
1 2 3 4
29.07 C.II.Dinitrocresols ;trinitro-m-cresol 16 12-8
(continued)III.Other 18 14-4
D.Mixedderivatives18 14-4
IV.ETHERS,ALCOHOL PEROXIDES ,ETHERPEROXIDES ,
EPOXIDES WITHATHREEORFOURMEMBER RING,
ACETALS ANDHEMIACET ALS,ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.08 Ethers,ether-alcohols ,ether-phenols ,ether-alcohol-phenols ,alcoholper­
oxidesandetherperoxides,andtheirhalogenated ,sulphonated ,nitrated
ornitrosated derivatives :
A.Ethers:
I.Acyclic:
a)Diethyletheranddichlorodiethyl ethers 25 17-5
b)Other 17 13-6
II.Cyclanic,cyclenicandcycloterpenic 17 13-6
III.Aromatic :
a)4-íeríButyl-3-methoxy-l-methyl-2,6-dinitrobenzene (musk
ambrette ) 13 '10-4
b)Diphenyl ether 17 13-6
c)Other 16 12-8
B.Ether-alcohols :
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.Alcoholperoxidesandetherperoxides 17 11-2
29.09 Epoxides,epoxyalcohols ,epoxyphenols andepoxyethers ,withathreeor
fourmemberring,andtheirhalogenated ,sulphonated ,nitratedornitro­
satedderivatives 18 15-8
29.10 Acetáisandhemiacetals andsingleorcomplexoxygen-function acetals
andhemiacetals ,andtheirhalogenated ,sulphonated ,nitratedornitrosated
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
singleorcomplexoxygen-function aldehydes ;cyclicpolymersofaldehydes ;
paraformaldehyde :
A.Acyclicaldehydes :
I.Methanal (formaldehyde ) 18 14-4
II.Ethanal (acetaldehyde ) 24 19-2
III.Butanal (butyraldehyde ) 19 15-2
IV.Other 16 12-8
B.Cyclanic,cyclenicandcycloterpenic aldehydes 14 11-2
C.Aromaticaldehydes :
I.Cinnamaldehyde 18 14-4
II.Other 16 Ί2-8
D.Aldehyde-alcohols 16 12-8
E.Aldehyde-ethers ,aldehyde-phenols andothersingleorcomplexoxygen­
functionaldehydes :
I.4-Hydroxy-3-methoxybenzaldehyde (vanillin)and3-ethoxy-4­
hydroxybenzaldehyde (ethylvanillin ) 20 16
II.Other 17 12
F.Cyclicpolymersofaldehydes :
I.Trioxan 18 14-4
II.Other 17 13-6
G.Paraformaldehyde18 14-4
29.12 Halogenated ,sulphonated ,nitratedornitrosated derivatives ofproducts
fallingwithinheadingNo29.11
VI.KETONE-FUN CTIONCOMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS16 12-8
29.13 Ketones,ketone-alcohols ,ketone-phenols ,ketone-aldehydes ,quinones,
quinone-alcohols ,quinone-phenols ,quinone-aldehydes andothersingle
orcomplexoxygen-function ketonesandquinones,andtheirhalogenated ,
sulphonated ,nitratedornitrosated derivatives :
A.Acyclicketones:
I.Monoketones 15 11-2
II.Polyketones 12 9-6
B.Cyclanic,cyclenicandcycloterpenic ketones:
I.Camphor :
a)Naturalcrude 11 8-8
b)Other(naturalrefinedandsynthetic ) 16 12-8
II.Other 15 12
C.Aromatic ketones :
I.Methylnaphthylketones (acetonaphthones ) 14, 11-2

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29.13 C.II.Benzylidenacetone 17 13-6
(continued )III.Other
D.Ketone-alcohols andketone-aidehydes :18 14-4
I.Acyclic,cyclanic,cyclenicandcycloterpenic 14 11-2
II.Aromatic 18 14-4
E.Ketone-phenols andothersingleorcomplexoxygen-function ketones .. 18 14-4
F.Quinones ,quinone-alcohols ,quinone-phenols ,quinone-aldehydes and
othersingleorcomplexoxygen-function quinones17 13-6
G.Halogenated ,sulphonated ,nitratedornitrosated derivatives :
I.Muskketone 14 11-2
II.Other 16 12-8
VILCARBOXYLIC ACIDS,ANDTHEIRANHYDRIDES ,HALIDES ,
PEROXIDES ANDPERACIDS ,ANDTHEIRHALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.14Monocarboxylic acidsandtheiranhydrides ,halides,peroxidesandperacids,andtheirhalogenated ,sulpnonated ,nitratedornitrosated
derivatives :
A.Saturatedacyclicmonocarboxylic acids:
I.Formicacidanditssaltsandesters 19 15-2
II.Aceticacidanditssaltsandesters:
a)Aceticacid 21 16-8
b)Saltsofaceticacid:
1.Pyrolignites (forexample,ofcalcium) 10 8
2.Sodium acetate 19 15-2
3.Cobaltacetate 14 11-2
4.Other 17 13-6
c)Estersofaceticacid:
1.Ethyl,vinyl,propyland«opropylacetates 20 16
2.Methyl,butyl,/sobutyl,pentyl(amyl ),isopentyl (woamyl)and
glycerolacetates 19 15-2
3.p-Tolyl,phenylpropyl ,benzyl,rhodinyl,santalylandphe­
nylethane-l,2-diol acetates 13 10-4
4.Other 17 13-6
III.Aceticanhydride 20 16
IV.Halidesofaceticacid 18 14-4
V.Bromoacetic acidsandtheirsaltsandesters 23 18-4
VI.Propionic acidanditssaltsandesters 14 8-8
VII.Butyricacidsandtheirsaltsandesters 15 12

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29.14
(continued)A.VIII.Valericacidsandtheirsaltsandesters
IX.Palmiticacidanditssaltsandesters:
a)Palmiticacid
b)Saltsandestersofpalmiticacid
X.Stearicacidanditssaltsandesters:
a)Stearicacid
b)Saltsandestersofstearicacid:
1.Zincandmagnesium stearates
2.Other
XI.Other
B.Unsaturated acyclicmonocarboxylic acids:
I.Methacrylic acidanditssaltsandesters
II.Undecenoic acidsandtheirsaltsandesters:
a)Undecenoic acids
b)Saltsandestersofundecenoic acids
III.Oleicacidanditssaltsandesters:
a)Oleicacid
b)Saltsandestersofoleicacid
IV.Other:
a)Sorbicacidandacrylicacid
b)Other
C.Cyclanic,cyclenicandcycloterpenic monocarboxylic acids ,
D.Aromaticmonocarboxylic acids:
I.Benzoicacidanditssaltsandesters ,
II.Benzoylchloride
III.Phenylacetic acidanditssaltsandesters
IV.Other13
11
16
12
13
15
16
17
13
16
12
16
15
15
17
17
18
19
1610-4
8-8
12-8
9-6
10-4
12
12-8
13-6
10-4
12-8
9-6
12-8
9-6
12
13-6
13-6
14-4
15-2
12-8
29.15 Polycarboxylic acidsandtheiranhydrides ,halides,peroxidesandperacids,anatheirhalogenated ,sulphonated ,nitrated©rnitrosated derivatives :
A.Acyclicpolycarboxylic acids:
I.Oxalicacidanditssaltsandesters
II.Malonicandadipicacidsandtheirsaltsandesters
III.Maleicanhydride
IV.Azelaicandsebacicacidsandtheirsaltsandesters:
a)Azelaicandsebacicacids
b)Saltsandestersofazelaicandsebacicacids
V.Other
B.Cyclanic,cyclenicandcycloterpenic polycarboxylic acids19
17
15
12
16
16
1715-2
13-6
12
96
12-8
10-4
11-2

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29.15 C.Aromaticpolycarboxylic acids:
(continued)I.Phthalicanhydride 18 14-4
II.Terephthalic acidanditssaltsandesters 18 11-2
III.Other 18 14-4
29.16 Carboxylic acidswithalcohol,phenol,aldehydeorketonefunctionand
othersingleorcomplexoxygen-function carboxylic acidsandtheir
anhydrides ,halides,peroxides andperacids ,andtheirhalogenäted ,sul­
phonatcd ,nitratedornitrosated derivatives :
A.Carboxylic acidswithalcoholfunction :
I.Lacticacidanditssaltsandesters 17 13-6
II.Malicacidanditssaltsandesters 15 12
III.Tartaricacidanditssaltsandesters:
a)Crudecalciumtartrate9 7-2
b)Other18 14-4
IV.Citricacidanditssaltsandesters:
a)Citricacid19 15-2
b)Crudecalciumcitrate7 5-6
c)Other20 16
V.Gluconic acidanditssaltsandesters 23 18-4
VI.Phenylglycolic acid(mandelicacid)anditssaltsandesters 20 16
VII.Cholicanddeoxycholic acidsandtheirsaltsandesters13 10-4
VIII.Other:
a)Acyclic15 12
b)Cyclic 18 14-4
B.Carboxylic acidswithphenolfunction :
I.Salicylicandacetylsalicylic acidsandtheirsaltsandesters:
a)Salicylicacid 21 16-8
b)Saltsofsalicylicacid 19 15-2
c)Estersofsalicylicacid:
1.Methylsalicylateandphenylsalicylate (salol) 22 17-6
2.Other 18 14-4
d)Acetylsalicylic acidanditssaltsandesters 21 16-8
II.Sulphosalicylic acidsandtheirsaltsandesters 18 14-4
III.4-Hydroxybenzoic acidanditssaltsandesters 16 12-8
IV.Gallicacid(3,4,5-trihydroxybenzoic acid)anditssaltsandesters:
a)Gallicacid(3,4,5-trihydroxybenzoic acid) 14 11-2
b)Saltsandestersofgallicacid(3,4,5-trihydroxybenzoic acid)... 17 13-6
V.Hydroxynaphthoic acidsandtheirsaltsandesters 18 14-4
VI.Other 17 13-6

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29.16 C.Carboxylic acidswithaldehydeorketonefunction :
(continued )I.Dehydrocholic acid(3,7,12-trioxo-5-beta-cholanic acid)anditssalts 13 10-4
11.Ethylacetoacetate anditssalts 20 16
III.Other 17 13-6
D.Othersingleorcomplexoxygen-function carboxylic acids 17 13-6
VIII.INORGANIC ESTERSANDTHEIRSALTS,ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.17 Sulphuric estersandtheirsalts,andtheirhalogenated ,sulphonated ,
nitratedornitrosated derivatives 18 14-4
29.18 Nitrousandnitricesters,andtheirhalogenated ,sulphonated ,nitrated
ornitrosated derivatives :
A.Ethane-l,2-diol dinitrate (ethyleneglycoldinitrate),mannitol hexa­
nitrate,glyceroltrinitrateandpentaerythritol tetranitrate (penthrite ).. 15 12
B.3-Oxapentane-l,5~diol dinitrate (digoldinitrate ) 15 12.
C.Other 17 13-6
29.19 Phosphoric estersandtheirsalts,including lactophosphates ,andtheir
halogenated ,sulphonated ,nitratedornitrosated derivatives :
A.Inositolhexaphosphoric acid(phyticacid),inositolhexaphosphates
(phytates )andlactophosphates 15 12
B.Tributylphosphates ,triphenylphosphate ,tritolylphosphates ,trixylyl
phosphates andtrichloroethyl phosphates 15 11-2
C.Other 17 13-6
29.20 Carbonic estersandtheirsalts,andtheirhalogenated ,sulphonated ,
nitratedornitrosated derivatives 18 14-4
29.21 Otherestersofmineralacids(excluding halides)andtheirsalts,andtheir
halogenated ,sulphonated ,nitratedornitrosated derivatives
IX.NITROGEN-FUNCTION COMPOUNDS17 13-6
29.22 Amine-functioncompounds :
A.Acyclicmonoamines :
I.Methylamine anddi-andtrimethylamine ,andtheirsalts 16 128
II.Diethylamine anditssalts 11 8-8
III.Other 14 11-2

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29.22
(continued )B.Acyclicpolyamines :
I.Hexamethylenediamine anditssalts
II.Other .
C.Cyclanic,cyclenicandcycloterpenic mono-andpolyamines :
I.Cyclohexylamine andN-dimenthylcyclohexylamine ,andtheirsalts..
II.Other
D.Aromatic monoamines :
I.Anilineanditshalogenated ,sulphonated ,nitratedandnitrosated
derivatives ,andtheirsalts
II.N-Methyl-N,2,4,6-tetranitroaniline (tetryl)
III.Toluidines andtheirhalogenated ,sulphonated ,nitratedand
nitrosated derivatives ,andtheirsalts
IV.Xylidines andtheirhalogenated ,sulphonated ,nitratedand
nitrosated derivatives ,andtheirsalts
V.Diphenylamine anditshalogenated ,sulphonated ,nitratedand
nitrosated derivatives ,andtheirsalts:
a)2,2'4,4'6,6'-Hexanitrodiphenylamine (hexyl)
b)Other
VI.1-Naphthylamine and2-naphthylamine andtheirhalogenated ,
sulphonated ,nitratedandnitrosated derivatives ,andtheirsalts:
a)2-Naphthylamine anditssalts
b)Other
VII.Other
E.Aromaticpolyamines :
I.Phenylenediamines anddiaminotoluenes ,andtheirhalogenated ,
sulphonated ,nitratedandnitrosated derivatives ,andtheirsalts
II.Other -16
15
13
16
16
8
16
15
8
16
14
16
16
14
1612-8
9-6
10-4
12*8
12-8
6-4
12-8
12
6-4
12-8
11-2
12-8
12-8
112
12-8
29.23 Singleorcomplexoxygen-function amino-compounds :
A.Amino-alcohols andtheirethersandesters:
I.Ethanolamine anditssalts
II.Other
B.Amino-naphthols andotheramino-phenols ;amino-arylethers ;amino­
arylesters :
I.Anisidines ,dianisidines ,phenetidines ,andtheirsalts
II.Other
C.Amino-aldehydes ;amino-ketones ;amino-quinones
D.Amino-acids :
I.Lysineanditsesters,andtheirsalts
II.Sarcosine anditssalts14
16
18
16
16
13
1511-2
12-8
14-4
12-8
12-8
10-4
12

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29.23 D.III.Glutamic acidanditssalts 19 (a)
(continued ')IV.Glycine ; 17 11-2
V.Other 17 13-6
E.Amino-alcohol-phenols ;amino-acid-phenols ;othersingleorcomplex
oxygen-function amino-compounds 17 13-6
29.24 Quaternary ammonium saltsandhydroxides ;lecithinsandotherphospho­
aminolipins :
A.Lecithinsandotherphosphoaminolipins : 14 8-8
B.Other 17 13-6
29.25 Carboxyamide-function compounds ;amide-function compounds ofcarbonic
acid:
A.Acyclicamides:
I.Asparagine anditssalts:
a)Asparagine 14 11-2
b)Asparagine salts 17 13-6
II.Other 18 14-4
B.Cyclicamides:
LUreines :
a)4-Ethoxyphenylurea (dulcin)12 96
b)Other 15 12
II.Ureides :
a)5-Ethyl-5-phenylbarbituric acid(phénobarbital )anditssalts 22 17-6
b)5,5-Diethylbarbituric acid(barbital)anditssalts 19 15-2
c)Other 17 13-6
III.Othercyclicamides:
a)Diethylaminoacet-2',6'-xylidide (lidocaine ) 17 12
b)Other 17 13-6
29.26 Carboxyimide-function compounds (includingortho-benzoicsulphimide and
itssalts)andimine-function compounds (includinghexamethylenetetramine
andtrimethylenetrinitramine ):
A.Imides:
I.ortho-Benzoicsulphimide (saccharin )anditssalts 15 12
II.Other 17 13-6
B.Imines :
I.Aldimines 18 14-4
II.Otherimines:
a)Hexamethylenetetramine 18 14-4
b)Trimethylenetrinitramine (hexogen) 11 8-8
c)Other 17 13-6
(a)SeeAnnex.

15.11.76 NoL314/152" OfficialJournaloftheEuropean Communities
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29.27 Nitrile-function compounds 17 15-2
29.28 Diazo-,azo-andazoxy-compounds 16 12-8
29.29 Organicderivatives ofhydrazineorofhydroxylamine 17 13-6
29.30 Compounds withothernitrogen-functions
X.ORGANO-INORGANIC COMPOUNDS ANDHETEROCYCLIC
COMPOUNDS17 13-6
29.31 Organo-sulphur compounds :
A.Xanthates 14 11-2
B.Other 18 14-4
29.32 Organo-arsenic compounds 17 13-6
29.33 Organo-mercury compounds 17 13-6
29.34 Otherorgano-inorganic compounds :
A.Tetraethyl-lead20 16
B.Other 18 14-4
29.35 Heterocyclic compounds ;nucleicacids:
A.Furfuraldehyde (furfural,furfurol)andbenzofuran (coumarone ) 14 11-2
B.Furfurylandtetrahydrofurfuryl alcohols17 13-6
C.Thiophen 14 11-2
D.Pyridineanditssalts 10 8
E.Indoleandbetamethylindole (skatole)andtheirsalts12 9-6
F.Fostersofpyridine-beia-carboxylic (nicotinic )acid;diethylamide of
nicotinicacid(nikethamide )anditssalts 14 11-2
G.Quinoline anditssalts 17 13-6
H.2,3-Dimethyl-l-phenyl-5-pyrazolone (phenazone )and4-dimethylamino­
2,3-dimethyl-l-phenyI-5-pyrazolone (amidopyrin ),andtheirderivatives :
I.2,3-Dimethyl-l-phenyl-4-;sopropyl-5-pyrazolone (propyphenazone ).. 15 10-4
II.Other 25 17-5
IJ.Nucleicacidsandtheirsalts 18 14-4
K.3-Picoline 12 96
L.Bis(benzothiazol-2-yl )disulphide ;mercaptobenzimidazole ;mercapto­
benzothiazole anditssalts 18 14-4

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29.35
(continued)M.Santonin
N.Coumarin ,methylcoumarin andethylcoumarin13
188
14-4
O.Phenolphthalein *18 14-4
P.l-Methyl-4-(N-phenyl-2-thenylamino)piperidine
(thenalidine )anditstartratesandmaleates ;
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-n3phthylmethyl )-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[b, /]azepine
hydrochloride (imipramine hydrochloride );
Ο,Ο-Diethyl 0-6methyl-2-i'sopropylpyrimidin-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 )anditssalts;
6-Allyl-5,7-dihydrobenz[i;,e]azepine (azapetine )anditssalts;
7-Chloro-2-methylamino-5-phenylbenzo-3H-l,4-diazepine
4-oxide (chlordiazepoxide )anditssalts;
N-/soNicotinoyl-N'- /sopropylhydrazine (iproniazid );
1,2,3,4-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 (tolazolinehydrochloride );
2-Chloro-4,6-bis( /'sopropvlamino)-l,3,5-triazine (propazine );
2-Ethylthio-10-[3-4-methylpiperazin-l-yl)propyl]phenothiazine
(thiethylperazine );
Halogenated quinolinederivatives ;
Quinoline-carboxylic acidderivatives 16 8-4
Q.Other 16 10-4
29.36 Sulphonamides 18 11-2
29.37 Sultones andsultams
XI.PROVITAMINS ,VITAMINS ,HORMONES ANDENZYMES ,
NATURAL ORREPRODUCED BYSYNTHESIS17 13-6
29.38 Provitamins andvitamins,naturalorreproduced bysynthesis (including
naturalconcentrates ),derivatives thereofusedprimarily asvitamins,and
intermixtures oftheforegoing ,whetherornotinanysolvent:
A.Provitamins ,unmixed,whetherornotinaqueoussolution 14 7-1

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29.38 B.Vitamins,unmixed,whetherornotinaqueoussolution :
(continued) I.Vitamins A 9 .4-5
II.Vitamins B2,B3,Be,B12andH 9 5-8
III.Vitamin Bo 18 14-4
IV.Vitamin C 12 9-6
V.Othervitamins 14 9-1
C.Naturalconcentrates ofvitamins :
I.Naturalconcentrates ofvitamins A+D 9 5-6
II.Other 14 11-2
P.Intermixtures ,whetherornotinanysolvent;non-aqueoussolutions
ofprovitamins orvitamins 18 11-7
29.39 Hormones ,naturalorreproduced bysynthesis;derivatives thereof,used
primarilyashormones ;othersteroidsusedprimarilyashormones :
A.Adrenaline ,. 17 13-6
B.Insulin 16 12-8
C.Pituitary (anterior)andsimilarhormones :
I.Gonadotrophic hormones 11 8-8
II.Other 15 12
D.Adrenal (cortex)hormones :
I.Cortisone andhydrocortisone ,andtheiracetates;prednisone and
prednisolone 11. 8-8
II.Other 14 11-2
E.Otherhormones andothersteroids 14 11-2
29.40 Enzymes
XII.GLYCOSIDES ANDVEGETABLE ALKALOIDS ,NATURAL OR
REPRODUCED BYSYNTHESIS ,ANDTHEIRSALTS,ETHERS ,
ESTERSANDOTHER DERIVATIVES13 10-4
29.41 Glycosides ,naturalorreproduced bysynthesis,andtheirsalts,ethers,
estersandotherderivatives :
A.Digitalisglycosides 12 9-6
B.Glycyrrhizic acidand^lycyrrhizates 11 8-8
C.Rutinanditsderivatives 18 14-4
D.Other 14 11-2

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/155
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29.42 Vegetable alkaloids,naturalorreproduced bysynthesis,andtheirsalts,
ethers,estersandotherderivatives :
A.Oftheopiumgroup:
I.Thebaine anditssalts
II.Other
B.Ofcinchona :
I.Quinineandquininesulphate
II.Other
C.Otheralkaloids :
I.Caffeine anditssalts
II.Cocaineanditssalts:
a)Crudecocaine
b)Other
III.Emetineanditssalts
IV.Ephedrines andtheirsalts
V.Theobromine anditsderivatives
VI.Theophylline andtheophylline-diaminoethane (aminophyllin ),and
theirsalts
VII.Other13
17
9
12
13
5
17
10
16
10
17
1310-4
13-6
7-2
9-6
10-4
Free
11-2
8
12-8
8
13-6
8-4
Xm.OTHERORGANIC COMPOUNDS
29.43 Sugars,chemically pure,otherthansucrose,glucoseandlactose;sugar
ethersandsugaresters,andtheirsalts,otherthanproductsofheadings
Nos29.39,29.41and29.42:
A.Rhamnose ,raffinoseandmannose...
B.Other
29.4415
20
21
13
9
20Antibiotics :
A.Penicillins
B.Chloramphenicol
C.Otherantibiotics16-8
10-4
8
16 29.45 Otherorganiccompounds

NoL314/156 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Notes
1.ForthepurposesofheadingNo30.03,"medicaments "meansgoods(otherthanfoodsorbeveragessuchas
dietetic,diabeticorfortifiedfoods,tonicbeverages ,spawater)notfallingwithinheadingNo30.02or30.04
whichareeither:
(a)Productscomprising twoormoreconstituents whichhavebeenmixedorcompounded togetherforthera­
peuticorprophylactic uses;or
(b)Unmixedproductssuitableforsuchusesputupinmeasureddosesorinformsorinpackingsofakind
soldbyretailfortherapeutic orprophylactic purposes .
Forthepurposesoftheseprovisions andofNote3(d)tothisChapter,thefollowingaretobetreated:
(A)Asunmixedproducts :
(1)Unmixedproductsdissolvedinwater;
(2)AllgoodsfallinginChapter28or29;and
(3)SimplevegetableextractsfallinginheadingNo13.03,merelystandardised ordissolvedinanysolvent;
(B)Asproductswhichhavebeenmixed:
(1)Colloidalsolutionsandsuspensions (otherthancolloidalsulphur);
(2)Vegetableextractsobtainedbythetreatmentofmixturesofvegetablematerials ;and
(3)Saltsandconcentrates obtainedbyevaporating naturalmineralwaters.
2.TheheadingsofthisChapteraretobetakennottoapplyto:
(a)Aqueousdistillatesandaqueoussolutionsofessentialoils,suitableformedicinaluses(headingNo33.05);
(b)Dentifrices ofallkinds,includingthosehavingtherapeutic orprophylactic properties ,whicharetobecon­
sideredasfallingwithinheading .No33.06,or
(c)SoaporotherproductsofheadingNo34.01containing addedmedicaments .
3.HeadingNo30.05istobetakentoapply,andtoapplyonly,to:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerials ;
(b)Sterilelaminariaandsterilelaminariatents;
(c)Sterileabsorbable surgicalhaemostatics ;
(d)Opacifying preparations forX-rayexaminations anddiagnostic reagents (excludingthoseofheadingNo
30.02)designedtobeadministered tothepatient,beingunmixedproductsputupinmeasureddosesor
productsconsisting oftwoormoreproductswhichhavebeenmixedorcompounded togetherforsuchuses;
(e)Blood-grouping reagents;
(f)Dentalcementsandotherdentalfillings;and
(g)First-aidboxesandkits.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/157
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number Description autonomous
»/«conventional
%
1 2 3 4
30.01 Organo-therapeutic glandsorotherorgans,dried,whetherornot
powdered ;organo-therapeutic extractsofglandsorotherorgansorof
theirsecretions ;otheranimalsubstances preparedfortherapeutic or
prophylactic uses,notelsewhere specifiedorincluded :
A.Glandsorotherorgans,dried:
I.Powdered 10 8
II.Notpowdered 8 6-4
B.Other 11 8-8
30.02 Antisera;microbial vaccines,toxins,microbialcultures (includingferments
butexcluding yeasts)andsimilarproducts :
A.Antisera andvaccines 15 9-6
B.Microbial cultures 17 13-6
C.Other 14 11-2
30.03 Medicaments (includingveterinary medicaments ):
A.Notputupinformsorinpackingsofakindsoldbyretail:
I.Containing iodineoriodinecompounds 29 20-3
II.Other:
a)Containing penicillin ,streptomycin ortheirderivatives :
1.Containing penicillinoritsderivatives 17 13-2
2.Other 17 11-2
b)Other 15 7-8
B.Putupinformsorinpackingsofakindsoldbyretail:
I.Containing iodineoriodinecompounds 34 23-8
II.Other:/
a)Containing penicillin ,streptomycin ortheirderivatives 22 17-6
b)Other 20 10-4
30.04 Wadding,gauze,bandagesandsimilararticles (forexample,dressings,
adhesiveplasters,poultices),impregnated orcoatedwithpharmaceutical
substances orputupinretailpackingsformedicalorsurgicalpurposes,
otherthangoodsspecifiedinNote3tothisChapter 17 11-2
30.05 Otherpharmaceutical goods 15 12

NoL314/158 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 31
FERTILISERS
Notes
1.HeadingNo31.02istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyare
notputupintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Sodiumnitratecontaining notmorethan16-3%byweightofnitrogen;
(ii)Ammonium nitrate,whetherornotpure;
(iii)Ammonium sulphonitrate ,whetherornotpure;
(iv)Ammonium sulphate,whetherornotpure;
(v)Calciumnitratecontaining notmorethan16%byweightofnitrogen ;
(vi)Calciumnitrate-magnesium nitrate,whetherornotpure;
(vii)Calciumcyanamide containing notmorethan25%byweightofnitrogen,whetherornottreated
withoil;
(viii)Urea,whetherornotpure.
(B)Fertilisersconsistingofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together.
(C)Fertilisersconsistingofammonium chlorideorofanyofthegoodsdescribedin(A)or(B)above,butwithout
quantitative criteria,mixedwithchalk,gypsumorotherinorganicnon-fertilising substances .
(D)Liquidfertilisersconsisting ofthegoodsofsubparagraphs 1(A)(ii)or(viii)above,orofmixturesofthose
goods,inanaqueousorliquidammoniasolution .
2.HeadingNo31.03istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyarenot
putupintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Basicslag;
(ii)Disintegrated (calcined)calciumphosphates (thermophosphates andfusedphosphates )andcalcined
naturalaluminium calciumphosphates ;
(iii)Superphosphates (single,doubleortriple);
(iv)Calciumhydrogenphosphate containing notlessthan0*2%byweightoffluorine.
(B)Fertilisersconsisting ofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together.
(C)Fertilisersconsisting ofanyofthegoodsdescribedin(A)or(B)above,butwithoutquantitative criteria,
mixedwithchalk,gypsumorotherinorganicnon-fertilising substances .
3.HeadingNo31.04istobetakentoapply,andtoapplyonly,tothqfollowinggoods,providedthattheyare
notputupintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Crudenaturalpotassium salts(forexample,carnallite,kainiteandsylvinite);
(ii)Crudepotassium saltsobtainedbythetreatment ofresiduesofbeetmolasses;
(iii)Potassium chloride,whetherornotpure,exceptasprovidedinNote6(c)below;
(iv)Potassium sulphatecontaining notmorethan52%byweightofK2O;
(v)Magnesium sulphate-potassium sulphatecontaining notmorethan30%byweightofK2O.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/159
(B)Fertilisersconsisting ofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together.
4.Monoammonium anddiammonium orthophosphates ,whetherornotpure,andmixturesthereof,aretobe
classifiedinheadingNo31.05.
5.Forthepurposesofthequantitative criteriaspecifiedinNotes1(A),2(A)and3(A)above,thecalculation is
tobemadeonthedryanhydrous product.
6.ThisChapterdoesnotcover:
(a)AnimalbloodofheadingNo05.15;
(b)Separatechemically definedcompounds (otherthanthoseanswering tothedescriptions inNote1(A),
2(A),3(A)or4above);or
(c)Culturedpotassium chloridecrystals(otherthanopticalelements )weighingnotlessthan2-5geach,of
headingNo38.19;opticalelementsofpotassium chloride (headingNo90.01).
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
31.01 Guanoandothernaturalànimalorvegetable fertilisers,whetherornot
mixedtogether,butnotchemically treated Free Free
31.02 Mineralorchemicalfertilisers,nitrogenous :
A.Naturalsodiumnitrate (a) Free Free
B.Ureacontaining morethan45%byweightofnitrogenonthedry
anhydrous product - 16 12-8
C.Other 10 8
31.03 Mineralorchemicalfertilisers,phosphatic :
A.Mentioned inNote2(A)tothisChapter :
I.Superphosphates 6 4*8
II.Other Free Free
B.Mentioned inNote2(B)or(C)tothisChapter 4 2-4
31.04 Mineralorchemicalfertilisers,potassio :
A.Mentioned inNote3(A)tothisChapter Free Free
B.Mentioned inNote3(B)tothisChapter 3 2-4
31.05 Otherfertilisers ;goodsofthepresentChapterintablets,lozengesand
similarpreparedformsorinpackingsofagrossweightnotexceeding
10kg:
A.Otherfertilisers :
I.Containing thethreefertilising substances :nitrogen,phosphorus
andpotassium ! 7 6-6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

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31.05
(continued)A.II.Containing thetwofertilisingsubstances :nitrogenandphosphorus :
a)Monoammonium anddiammonium orthophosphates and
mixtures thereof 7 6-6
'b)Containing phosphates andnitrates 7 66
c)Other:
1.Withanitrogencontentexceeding 10%byweight 10 8
2.Other 7 4-8
III.Containing thetwofertilising substances :nitrogenandpotassium :
a)Naturalpotassicsodiumnitrate,consisting ofanaturalmixture
ofsodiumnitrateandpotassium nitrate(theproportion ofthe
latterelementmaybeashighas44%),ofatotalnitrogen
contentnotexceeding 16·3%byweight(a) 10 Free
b)Other:
1.Withanitrogencontentexceeding 10%byweight... 10 8
2.Other , 7 4-8
IV.Other:
a)Withanitrogencontentexceeding 10%byweight 10 8
b)Other 4 3-2
B.GoodsofthepresentChapterintablets,lozengesandsimilarprepared
formsorinpackingsofagrossweightnotexceeding 10kg 11 8-8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialjournaloftheEuropean Communities NoL314/161
CHAPTER 32
TANNING ANDDYEINGEXTRACTS ;TANNINS ANDTHEIRDERIVATIVES ;DYES,COLOURS ,
PAINTSANDVARNISHES :PUTTY,FILLERS ANDSTOPPINGS ;INKS
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedelementsandcompounds (exceptthosefallingwithinheadingNo32.04or
32.05,inorganicproductsofakindusedasluminophores (headingNo32.07),andalsodyesorothercolouring
matterinformsorpackingsofakindsoldbyretailfallingwithinheadingNo32.09);or
(b)Tannatesandothertanningderivatives ofproductsfallingwithinheadingNos29.38to29.42,29.44or
35.01to35.04.
2.HeadingNo32.05istobetakentoincludemixturesofstabiliseddiazonium saltsandcouplingcompounds for
theproduction ofinsolubleazoicdyestuffsonthefibre.
3.HeadingNos32.05,32.06and32.07aretobetakentoapplyalsotopreparations basedon,respectively ,
syntheticorganicdyestuffs (includingpigmentdyestuffs),colourlakesandothercolouringmatter,ofakind
usedforcolouringinthemassartificialplastics,rubberorsimilarmaterialsorasingredients inpreparations
forprintingtextiles.Theheadingsarenottobeapplied,however,topreparedpigmentsfallingwithinheading
No32.09.
4.HeadingNo32.09istobetakentoincludesolutions (otherthancollodions )consisting ofanyoftheproducts
specifiedinheadingNos39.01to39.06involatileorganicsolventsif,andonlyif,theweightofthesolvent
exceeds50%oftheweightofthesolution.
5.Theexpression"colouringmatter"inthisChapterdoesnotincludeproductsofakindusedasextendersinoil
paints,whetherornottheyarealsosuitableforcolouringdistempers .
6.Theexpression "stampingfoils"inheadingNo32.09istobetakentoapplyonlytoproductsofakindusedfor
printing,forexample,bookcoversorhatbands,andconsisting of:
(a)Thinsheetscomposed ofmetallicpowder (includingpowderofpreciousmetal),orpigment,agglomerated
withglue,gelatinorotherbinder;or
(b)Metal(forexample,goldoraluminium )orpigment,depositedonpaper,artificialplasticmaterialorother
support .
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
32.01 Tanningextractsofvegetableorigin:
A.Ofwattle (mimosa ) 10(a) 9
B.Ofquebracho Free Free
C.Ofsumach,ofvallonia,ofoakorofchestnut 9 —
D.Other 9 8(b)
(a)Dutyratereducedto3%(suspension )foranindefiniteperiod.
(b)Dutyratereducedto4%inrespectofeucalyptus tanningextracts,withinthelimitsofanannualtariffquotaof250metrictonstobegrantedbythe
competent authorities oftheE.C.

NoL314/162 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
32.02 Tannins (tannicacids),includingwater-extracted gall-nuttannin,andtheir
salts,ethers,estersandotherderivatives 10 8
32.03 Syntheticorganictanningsubstances ,andinorganic tanningsubstances ;
tanningpreparations ,whetherornotcontaining naturaltanningma­
terials;enzymatic preparations forpre-tanning (forexample,ofenzymatic ,
pancreatic orbacterialorigin) 10 8
32.04 Colouringmatterofvegetableorigin(includingdyewoodextractandother
vegetabledyeingextracts,butexcludingindigo)orofanimalorigin:
A.Colouringmatterofvegetableorigin:
I.Blackcutch(acaciacatechu) Free Free
II.ExtractsofPersianberriesandofmadder;woad6 4-8
III.Litmus 3 2-4
IV.Other 9 5-6
B.Colouring matterofanimalorigin 10 8
32.05 Syntheticorganicdyestuffs (includingpigmentdyestuffs);syntheticorganic
productsofakindusedasluminophores ;productsofthekindknownas
opticalbleachingagents,substantive tothefibre;naturalindigo:
A.Synthetic organicdyestuffs17 10
B.Preparations mentioned inNote3tothisChapter20 14
C.Syntheticorganicproductsofakindusedasluminophores 19 16-8
D.Productsofthekindknownasopticalbleaching agents,substantive
tothefibre 17 9-5
E.Naturalindigo 9 8-4
32.06 Colourlakes 16 14
32.07 Othercolouringmatter;inorganicproductsofakindusedasluminophores :
A.Othercolouringmatter:
I.Mineralblacks,notelsewhere specifiedorincluded 9 7-2
II.Solublevandykebrownandsimilarproducts 9 7-2
III.Pigmentsbasedonzincsulphide (lithoponeandthelike) 12 96
IV.Pigmentsbasedontitaniumoxide 15 96
V.Pigments basedonlead,barium,zincorstrontium chromâtes :
a)Molybdenum red 11 8-8
b)Other 17 13-6
VI.Other:
a)Magnetite Free 7
b)Other 14 11-2

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/163
RateofDuty
Heading
number Description autonomous
•/.conventional
·/.
1 2 3 4
32.07 B.Preparations mentioned inNote3tothisChapter 16 12-8
(continued )C.Inorganicproductsofakindusedasluminophores 12 8
32.08 Preparedpigments,preparedopacifiers andpreparedcolours,vitrifiable
enamelsanaglazes,liquidlustresandsimilarproducts,ofthekindused
intheceramic,enamelling andglassindustries ;enrobes(slips);glassfrit
andotherglass,intheformofpowder,granulesorflakes:
A.Preparedpigments,preparedopacifiersandpreparedcolours 15 12
B.Vitrifiable enamelsandglazes 16 10-4
C.Liquidlustresandsimilarproducts ;engobes (slips) 13 8
D.Glassfritandotherglass,intheformofpowder,granulesorflakes.... 8 4-8
32.09 Varnishes andlacquers;distempers ;preparedwaterpigmentsofthekind
usedforfinishingleather;paintsandenamels;pigmentsinlinseedoil,
whitespirit,spiritsofturpentine ,varnishorotherpaintorenamelmedia;
stampingfoils;dyesorothercolouringmatterinformsorpackingsof
akindsoldbyretail:
A.Varnishes andlacquers;distempers ;preparedwaterpigmentsofthe
kindusedforfinishingleather;paintsandenamels;pigmentsinlinseed
oil,whitespirit,spiritsofturpentine ,varnishorotherpaintorenamel
media:
I.Pearlessence 16 12-8
II.Other 19 12
B.Stamping foils 17 11-2
C.Dyesorothercolouringmatterinformsorpackingsofakindsold
byretail 16 12-8
32.10 Artists',students'andsignboard painters'colours,modifying tints,amuse­
mentcoloursandthelike,intablets,tubes,jars,bottles,pansorin
similarformsorpackings,includingsuchcoloursinsetsoroutfits,with
orwithoutbrushes,palettesorotheraccessories 22 14-4
132.11 Prepareddriers 17 11-2
32.12 Glaziers'putty;graftingputty;painters'fillings;non-refractory surfacing
preparations ;stopping,sealingandsimilarmastics,includingresinmastics
anacements 11 7-2
32.13 Writingink,printinginkandotherinks:
A.Writingordrawingink 15 12
B.Printingink 18 11-2
C.Otherinks 16 12-8

NoL314/164 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 33
ESSENTIAL OILSANDRESINOIDS ;PERFUMERY ,COSMETICS ANDTOILETPREPARATIONS
Notes
1.ThisChapterdoesnotcover:
(a)Compound alcoholicpreparations (knownas"concentrated extracts"),forthemanufacture ofbeverages ,
ofheadingNo22.09;
(b)SoapandotherproductsfallingwithinheadingNo34.01;or
(c)Spiritsofturpentine orotherproductsfallingwithinheadingNo38.07.
2.HeadingNo33.06istobetakentoapply,interalia,to:
(a)Preparedroomdeodorisers ,whetherornotperfumed ;
(b)Products,whetherornotmixed(otherthanthoseofheadingNo33.05),suitableforuseasperfumery
cosmetics ,ortoiletpreparations orasroomdeodorisers ,putupinpackingsofakindsoldbyretailforsuch
RateofDuty
Heading
number Description autonomous
%conventional
•/®
1 2 3 4
33.01 Essentialoils(terpeneless ornot);concretesandabsolutes ;resinoids :
A.Essentialoils,notterpeneless :
I.Ofcitrusfruit 12 11
II.Other:
a)Geranium ,clove,niaouliandylang-ylang oils 5 3-2
b)Other Free (a)
B.Essentialoils,terpeneless :
I.Ofcitrusfruit 1 12 12
II.Other 10 6-4
C.Resinoids 7 5-6
33.02 Terpenicby-products ofthedeterpenation ofessentialoils 10 6-4
33.03 Concentrates ofessentialoilsinfats,infixedoils,orinwaxesorthe
like,obtainedbycoldabsorption orbymaceration 9 7-2
33.04 Mixtures oftwoormoreodoriferous substances (naturalorartificial )
andmixtures (includingalcoholicsolutions )withabasisofoneormore
ofthesesubstances ,orakindusedasrawmaterialsintheperfumery ,
food,drinkorotherindustries 10 8
(a)SeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/165
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
33.05 Aqueousdistillatesandaqueoussolutionsofessentialoils,includingsuch
productssuitableformedicinal uses 12 9-6
33.06 Perfumery ,cosmeticsandtoiletpreparations :
A.Shavingcreams
B.Other20
1812-8
11-2

NoL314/166 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 34
SOAP,ORGANIC SURFACE-ACTIVE AGENTS ,WASHING PREPARATIONS ,
LUBRICATING PREPARATIONS ,ARTIFICIAL WAXES,PREPARED WAXES,POLISHING
ANDSCOURING PREPARATIONS ,CANDLES ANDSIMILAR ARTICLES ,MODELLING PASTES
AND"DENTAL WAXES"
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedcompounds ;or
(b)Dentifrices ,shavingcreamsorshampooscontaining soapororganicsurface-active agents(headingNo33.06).
2.ForthepurposesofheadingNo34.01,theexpression "soap"istobetakentoapplyonlytosoapsolublein
water.SoapandotherproductsfallingwithinheadingNo34.01maycontainaddedsubstances (forexample,
disinfectants ,abrasivepowders,fillersormedicaments ).Productscontaining abrasivepowdersremainclassi­
fiedinheadingNo34.01onlyifintheformofbars,cakesormouldedpiecesorshapes.Inotherformstheyare
tobeclassifiedinheadingNo34.05as"scouringpowdersandsimilarpreparations ".
3.ThereferenceinheadingNo34.03topetroleum oilsandoilsobtainedfrombituminous mineralsistobetaken
toapplytotheproductsdefinedinNote3ofChapter27.
4.InheadingNo34.04theexpression "preparedwaxes,notemulsified orcontaining solvents"istobetakento
applyonlyto:
(A)Mixturesofanimalwaxes,mixturesofvegetablewaxesormixturesofartificialwaxes;
(B)Mixturesofdifferentclassesofwaxes(animal,vegetable ,mineralorartificial);and
(C)Mixturesofwaxyconsistency notemulsified orcontaining solvents,withabasisofoneormorewaxes
andcontaining fats,resins,mineralsubstances orothermaterials .
Theheadingistobetakennottoapplyto:
(a)WaxesfallingwithinheadingNo27.13;or
(b)Separateanimalwaxesandseparatevegetablewaxes,merelycoloured .
RateofDuty
Heading
number Description autonomous ~
•/*conventional
•/.
1 2 3 4
34.01 Soap;organicsurface-active productsandpreparations foruseassoap,
intheformofbars,cakesormouldedpiecesorshapes,whetherornot
combinedwithsoap 19 12
34.02 Organicsurface-active agents;surface-active preparations andwashing
preparations ,whetherornotcontaining soap 17 12

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/167
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
34.03 Lubricating preparations ,andpreparations ofakindusedforoilor
greasetreatmentoftextiles,leatherorothermaterials,butnotincluding
preparations containing 70%ormorebyweightofpetroleumoilsorof
oilsobtainedfrombituminous minerals :
A.Containing petroleum oilsoroilsobtainedfrombituminous minerals .. 10 6-4
B.Other 10 6-4
34.04 Artificialwaxes(including water-soluble waxes);preparedwaxes,not
emulsified orcontaining solvents 12 8
34.05 Polishesandcreams,forfootwear,furnitureorfloors,metalpolishes,
scouringpowdersandsimilarpreparations ,butexcludingpreparedwaxes
fallingwithinheadingNo34.04 15 9-6
34.06 Candles,tapers,night-lights andthelike 16 12-8
34.07 Modelling pastes(includingthoseputupforchildren's amusement and
assortedmodelling pastes);preparations ofakindknownas"dentalwax"
oras"dentalimpression compounds ",inplates,horseshoe shapes,sticks
andsimilarforms 16 10-4

NoL314/168 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 35
ALBUMINOID ALSUBSTANCES ;GLUES
Notes
1.ThisChapterdoesnotcover:
(a)Proteinsubstances putupasmedicaments (headingNo30.03);or
(b)Gelatinpostcardsandotherproductsoftheprintingindustry (Chapter49).
2.ForthepurposesofheadingNo35.05,theterm"dextrins"istobetakentoapplytostarchdegradation products
withareducingsugarcontent,expressed asdextroseonthedrysubstance ,notexceeding 10%.Suchproducts
withareducingsugarcontentexceeding 10%fallinheadingNo17.02.
RateofDuty
Heading
number Description autonomous conventional
•/# •/.
1 2 3 4
35.01 Casein,caseinates andothercaseinderivatives ;caseinglues:
A.Casein :
I.Forthemanufacture ofregenerated textilefibres(a) 2 2
II.Forindustrial usesotherthanthemanufacture offoodstuffs or
fodder (a) 6 5
III.Other 14 —
B.Caseinglues 13 —
C.Other 10 10
35.02 Albumins,albuminates andotheralbuminderivatives :
A.Albumins :
I.Unfit,ortoberenderedunfit,forhumanconsumption (b) Free Free
II.Other:
a)Ovalbumin andlactalbumin :
1.Dried(forexample,insheets,scales,flakes,powder) 10(c)—
2.Other 10(c)—
b)Other 10 —
B.Albuminates andotheralbumin derivatives 12 12
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Entryunderthissubheading ofalbumins toberenderedunfitforhumanconsumption issubjecttoconditions tobedetermined bythecom­
petentauthorities .
(c)Theadvaloremdutyissubstituted byaspecifictaxestablished inaccordance withtheprovisions ofCouncilRegulation (EEC)No2783/75.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/169
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
35.03 Gelatin (including gelatininrectangles ,whetherornotcolouredor
surface-worked)andgelatinderivatives ;gluesderivedfrombones,hides,
nerves,tendonsorfromsimilarproducts,andfishglues;isinglass :
A.Isinglass 10 8
B.Other...- 15 12
35.04 Peptonesandotherproteinsubstances andtheirderivatives ;hidepowder,
whetherornotchromed 12 8
35.05 Dextrinsanddextringlues;solubleorroastedstarches;starchglues:
A.Dextrins ;solubleorroastedstarches 23-9
+vc14
+vc
B.Gluesmadefromdextrinorfromstarch,containing byweightof
thosematerials : «
I.Lessthan25% 16-3
+vc13+vc
withamax.
of18
II.25%ormorebutlessthan55% 16-3
+vc13+vc
withamax.
of18
III.55%ormorebutlessthan80% 16-3
+vc13+vc
withamax.
of18
IV.80%ormore 16-3
+vc13+vc
withamax.
of18
35.06 Preparedgluesnotelsewhere specifiedorincluded;productssuitablefor
useasgluesputupforsalebyretailasgluesinpackagesnotexceedinga
netweightof1kg:
A.Preparedgluesnotelsewherespecifiedorincluded :
I.Vegetable glues:
a)Obtainedfromnaturalgums 11 8-8
b)Other 19 15-2
II.Otherglues 16 12-8
B.Productssuitableforuseasgluesputupforsalebyretailasglues
inpackagesnotexceeding anetweightof1kg 19 15-2

NoL314/170 OfficialJournaloftheEuropeanCommunities 15,11.76
CHAPTER 36
EXPLOSIVES ;PYROTECHNIC PRODUCTS ;MATCHES ;PYROPHORIC ALLOYS ;
CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1.ThisChapterdoesnotcoverseparatechemically definedcompounds otherthanthosedescribedinNote2(a)
or(b)below.
2.HeadingNo36.08istobetakentoapplyonlyto:
(a)Metaldehyde ,hexamethylenetetramine andsimilarsubstances ,putupinforms(forexample,tablets,sticks
orsimilarforms)foruseasfuels;fuelswithabasisofalcohol,andsimilarpreparedfuels,insolidorsemi­
solidform;
(b)Liquidfuels(forexample,petrol)ofakindusedinmechanical lighters,incontainers ofacapacitynot
exceeding 300cm8;and
(c)Resintorches,firelighters andthelike.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
»/.
1 2 3 4
36.01 Propellent powders :
A.Blackpowder (gunpowder)
B.Other ,8
116·4
8-8
36.02 Preparedexplosives ,otherthanpropellent powders 16 12-8
36.03 Mining,blastingandsafetyfuses 15 9-6
36.04 Percussion anddetonating caps;igniters;detonators 24 19-2
36.05 Pyrotechnic articles(forexample,fireworks,railwayfogsignals,amorces,
rainrockets):
A.Amorcesinstripsorrollsforlighters,miners'lampsandthelike
B.Other13
1810-4
11-2
36.06 Matches (excluding Bengalmatches) 14 11-2
36.07 Ferro-cerium andotherpyrophoric alloysinallforms 15 9-6
36.08 Othercombustible preparations andproducts 19 15-2

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/171
CHAPTER 37
PHOTOGRAPHIC ANDCINEMATOGRAPHIC GOODS
Notes
1.ThisChapterdoesnotcoverwasteorscrapmaterials .
2.HeadingNo37.08istobetakentoapplyonlyto:
(a)Chemicalproductsmixedorcompounded forphotographic uses(forexample,sensitisedemulsions ,developers
andfixers);and
(b)Unmixedsubstances suitableforsuchusesandputupinmeasuredportionsorputupforsalebyretailin
aformreadyforuse.
Theheadingdoesnotapplytophotographic pastesorgums,varnishesorsimilarproducts .
Additional Notes
1.Inthecaseofsoundfilmsimportedintwobands(thebandbearingonlytheimagesandthebandusedfor
recordingthesound),eachbandistobeclassifiedinitsappropriate heading.
2.Theexpression "newsreels"(subheading 37.07Bl)shallbetakentoapplytofilmsofalengthoflessthan330m
anddepictingcurrenteventsofapolitical,sporting,military,scientific,literary,folkloric,touristic,society,
etc.,nature.
RateofDuty
HeadingnumberDescription autonomous conventional
•/. •/.
1 2 3 4
37.01 Photographic platesandfilmintheflat,sensitised,unexposed ,ofany
materialotherthanpaper,paperboard orcloth 21 13-6
37.02 Filminrolls,sensitised ,unexposed ,perforated ornot:
A.Ofawidthof35mmorless:
I.Microfilm ;filmforradiography andthegraphicarts 20 12-8
II.Other 20 8
B.Ofawidthofmorethan35mm 20 12-8
37.03 Sensitisedpaper,paperboard andcloth,unexposed orexposedbutnot
developed 23 14-4
37.04 Sensitisedplatesandfilm,exposedbutnotdeveloped ,negativeorpositive:
A.Cinematograph film:
I.Negatives ;intermediate positives Free Free
II.Otherpositives 2·35UAper
100metres1-52UAper
100metres
B.Other Free Free

NoL314/172 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
•/·conventional
°/o
1 2 3 4
37.05 Plates,imperforated filmandperforated film(otherthancinematograph
film),exposedanddeveloped,negativeorpositive:
A.Microfilm 5 4
B.Other 12 8
37.06 Cinematograph film,exposedanddeveloped,consisting onlyofsound
track,negativeorpositive Free (a)
37.07 Othercinematograph film,exposedanddeveloped ,whetherornot
incorporating soundtrack,negativeorpositive:
A.Negatives ;intermediate positives Free Free
B.Otherpositives :
I.Newsreels
II.Other,ofawidthof:2-25UAper
100metres1*57UAper
100metres
a)Lessthan10mm 0-50UAper
100metres0-32UAper
100metres
b)10mmormore,butlessthan34mm 3-50UAper
100metres2-80UAper
100metres
c)34mmormore,butlessthan54mm 5UAper
100metres3-20UAper
100metres
d)54mmormore 5UAper
100metres4UAper
100metres
37.08 Chemicalproductsandflashlightmaterials,ofakindandinaform
suitableforuseinphotography 15 9-6

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/173
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedelementsorcompounds withtheexceptionofthefollowing :
(1)Artificialgraphite (headingNo38.01);
(2)Disinfectants ,insecticides ,fungicides ,herbicides ,anti-sprouting products,ratpoisonsandsimilar
productsputupasdescribedinheadingNo38.11;
(3)Productsputupaschargesforfire-extinguishers orputupinfire-extinguishing grenades (heading
No38.17);
(4)ProductsspecifiedinNote2(a),2(c),2(d)or2(f)below.
(b)Mixturesofchemicalsandfoodstuffs ofakindusedinthepreparation ofhumanfoodstuffs (generally,
headingNo21.07).
(c)Medicaments (headingNo30.03).
2.HeadingNo38.19istobetakentoincludethefollowinggoodswhicharetobetakennottofallwithinany
otherheadingoftheTariff:
(a)Culturedcrystals (otherthanopticalelements )weighingnotlessthan2-5geach,ofmagnesium oxideor
ofthehalidesofthealkaliorofthealkaline-earth metals;
(b)Fuseloil;
(c)Inkremoversputupinpackingsforsalebyretail;
(d)Stencilcorrectorsputupinpackingsforsalebyretail;
(e)Ceramicfiringtesters,fusible(forexample,Segercones);
(f)Plastersspeciallypreparedforuseindentistry ;and
(g)ChemicalelementsofChapter28(forexample,siliconandselenium )dopedforuseinelectronics ,inthe
formofdiscs,wafersorsimilarforms,polishedornot,whetherornotcoatedwithauniformepitaxiallayer.
RateofDuty
Heading
numberDescription autonomous
%conventional
°/o
1 2 3 4
38.01 Artificialgraphite;colloidalgraphite,otherthansuspensions inoil:
A.Artificialgraphite :
I.Inimmediate packingsofanetcapacityof1kgorless
II.Other
B.Naturalorartificialcolloidalgraphite10
6
96-4
4-6
56
38.02 Animalblack(forexample,boneblackandivoryblack),includingspent
animalblack 7 56

NoL314/174 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
*/♦ '/.
1 2 3 4
38.03 Activated carbon(decolourising ,depolarising oradsorbent);activated
diatomite,activatedclay,activatedbauxiteandotheractivatednatural
mineralproducts :
A.Activated carbon 16 10-4
B.Other 14 8-8
38.04 Ammoniacal gasliquorsandspentoxideproduced incoalgas
purification4 3-2
38.05 Talloil:
A.Crude 4 Free
B.Other 7 56
38.06 Concentrated sulphitelye9 7-2
38.07 Spiritsofturpentine (gum,woodandsulphate)andotherterpenicsolvents
produced bythedistillation orothertreatment ofconiferous woods;
crudedipentene ;sulphiteturpentine ;pineoil(excluding"pineoils"not
richinteipineol):
A.Gumspiritsofturpentine5 4
B.Spiritsofsulphateturpentine ;crudedipentene7 4
C.Other 7 4-8
38.08 Rosinandresinacids,andderivatives thereofotherthanestergums
includedinheadingNo39.05;rosinspiritandrosinoils:
A.Rosin,including"braisrésineux" 6 5
B.Rosinspiritsandrosinoils 7 4-8
C.Other 10 6-4
38.09 Woodtar;woodtaroils(otherthanthecomposite solventsandthinners
fallingwithinheadingNo38.18);woodcreosote;woodnaphtha;acetone
oil:
A.Woodtar 4 2-4
B.Woodnaphtha 16 12-8
C.Other 8 6-4
38.10 Vegetablepitchofallkinds;brewers'pitchandsimilarcompounds based
onrosinoronvegetablepitch;foundrycorebindersbasedonnatural
resinousproducts 8 6-4

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/175
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
38.11 Disinfectants ,insecticides ,fungicides ,herbicides ,anti-sprouting products,
ratpoisonsandsimilarproducts,putupinformsorpackingsforsaleby
retailoraspreparations orasarticles(forexample,sulphur-treated bands,
wicksandcandles,fly-papers):
A.Sulphurputupinformsforsalebyretailorinimmediate packings
ofanetcapacityof1kgorless
B.Preparations basedoncoppercompounds
C.Other9
8
157-2
6-4
96
38.12 Preparedglazings,prepareddressingsandpreparedmordants,ofakind
usedinthetextile,paper,leatherorlikeindustries :
A.Preparedglazingsandprepareddressings :
I.Withabasisofamylaceous substances ,containing byweightof
thosesubstances :
a)Lessthan55%
b)55%ormorebutlessthan70%...
c)70%ormorebutlessthan83%...18-8
+vc
18-8
+vc
18-8
+vc
18-8
+vc
14
1413+vc
withamax.
of20
13-f-vc
withamax.
of20
13+vc
withamax.
of20
13+vc
withamax.
of20
8*8
11-2d)83#/aormore
II.Other
B.Preparedmordants
38.13 Picklingpreparations formetalsurfaces;fluxesandotherauxiliary
preparations forsoldering,brazingorwelding;soldering,brazingor
weldingpowdersandpastesconsisting ofmetalandothermaterials ;
preparations ofakindusedascoresorcoatingsforweldingrodsand
electrodes :
A.Picklingpreparations formetalsurfaces;soldering ,brazingorwelding
powdersandpastesconsistingofmetalandothermaterials
B.Preparations ofakindusedascoresorcoatingsforweldingelectrodes
androds
C.Other14
9
911-2
56
7-2

NoL314/176 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
38.14 Anti-knock preparations ,oxidation inhibitors,guminhibitors ,viscosity
improvers ,anti-corrosive preparations andsimilarpreparedadditivesfor
mineraloils:
A.Anti-knock preparations basedontetraethyl-lead ("ethylfluid") 19 13
B.Other:
I.Forlubricants :
a)Containing petroleum oilsoroilsobtainedfrombituminous
minerals 13 8
b)Other 16 9
II.Anti-knock preparations basedontetramethyl-lead ,onethylmethyl­
leadoronmixturesoftetraethyl-lead andtetramethyl-lead 17 9
III.Other 17 9
38.15 Preparedrubberaccelerators 16 10-4
38.16 Preparedculturemediafordevelopment ofmicro-organisms 11 7-2
38.17 Preparations andchargesforfire-extinguishers ;chargedfire-extinguishing
grenades 15 12
38.18 Composite solventsandthinnersforvarnishesandsimilarproducts 18 11-2
38.19 Chemicalproductsandpreparations ofthechemicaloralliedindustries
(includingthoseconsisting ofmixturesofnaturalproducts),notelsewhere
specifiedorincluded;residualproductsofthechemicaloralliedindustries,
notelsewhere specifiedorincluded:
A.Fuseloil;dippel'soil7 5-6
B.Naphthenic acids 6 4
C.Water-insoluble saltsofnaphthenic acids;estersofnaphthenic acids12 8
D.Petroleum sulphonates ,excluding petroleum sulphonates ofalkali
metals,ofammonium orofethanolamines ;thiophenated sulphonic
acidsofoilsobtainedfrombituminous minerals,andtheirsalts 14 8-8
E.Mixedalkylbenzenes andmixedalkylnaphthalenes 13 10-4
F.Ionexchangers :
I.Basedonsulphonated carbon,orofnaturalmineralsubstances 9 7-2
II.Other 14 11-2
G.Catalysts 14 11-2
H.Gettersforvacuumtubes 12 96
IJ.Non-agglomerated mixturesofmetalcarbides 12 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/177
RateofDuty
DescriptionHeading
numberautonomous conventional
1 2 |3|4
38.19
(continued)K.Refractory cemcnts,mortarsandsimilarcompositions .
L.Alkalineironoxideforthepurification ofgas
M.Carbonaceous pastesforelectrodes4
9
10
15N.Accumulator compounds basedoncadmium oxideornickel
hydroxide3-2
7-2
8
12
4-8O.Carbon(otherthanthatfallingwithinsubheading 38.01A)inmetal­
graphiteorothercompounds ,intheformofsmallplates,barsorother
semi-manufactures 6
P.Preparations knownas"liquidsforhydraulictransmission "(forexample,
hydraulicbrakefluids)notcontainingorcontaining lessthan70%byweightofpetroleum oilsoroilsobtainedfrombituminous
minerals 18
18
18
912-8
12-8
12-8
14-4Q.Foundrycorebindersbasedonsyntheticresins
R,Anti-rustpreparations containing aminesasactiveelements
S.ChemicalelementsreferredtoinNote2(g)tothisChapter
T.Sorbitol,otherthanthatfallingwithinsubheading 29.04CIII:
I.Inaqueoussolution :
a)Containing 2°/oorlessbyweightofmannitol,calculated onthe
sorbitolcontent
b)Other
II.Other:12+vc
12(a)+vc
12+vc
12(a)+vc
18a)Containing 2%orlessbyweightofmannitol,calculated onthe
sorbitolcontent
b)Other
U.Other 14-4
(a)Dutyratereducedto9%(suspension )foranindefiniteperiod

NoL314/178 OfficialJournaloftheEuropeanCommuhities 15.11.76
SECTION VII
ARTIFICIAL RESINSANDPLASTIC MATERIALS ,CELLULOSE ESTERS
ANDETHERS ,ANDARTICLES THEREOF ;RUBBER ,
SYNTHETIC RUBBER ,FACTTCE ,ANDARTICLES THEREOF
CHAPTER 39
ARTIFICIAL RESINSANDPLASTIC MATERIALS ,CELLULOSE ESTERSANDETHERS ;
ARTICLES THEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Stamping foilsofheadingNo32.09;
(b)Artificialwaxes(headingNo34.04);
(c)Syntheticrubber,asdefinedforthepurposesofChapter40,orarticlesthereof;
(d)Saddleryorharness (headingNo42.01)ortravelgoods,handbagsorotherreceptacles fallingwithinheading
No42.02;
(e)Plaits,wickerwork orotherarticlesfallingwithinChapter46;
(f)GoodsfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear ,headgear ,umbrellas ,sunshades ,walking-sticks ,whips,riding-crops ,fansorpartsthereofor
otherarticlesfallingwithinSectionXII;
(h)ImitationjewelleryfallingwithinheadingNo71.16;
(ij)ArticlesfallingwithinSectionXVI(machinesandmechanical orelectricalappliances );
(k)PartsofaircraftorvehiclesfallingwithinSectionXVII;
(1)Opticalelementsofartificialplastics,spectacleframes,drawinginstruments orotherarticlesfallingwithin
Chapter90;
(m)ArticlesfallingwithinChapter91(forexample,clockorwatchcases);
(n)Musicalinstruments orpartsthereoforotherarticlesfallingwithinChapter92;
(o)FurnitureandotherarticlesofChapter94;
(p)BrushesorotherarticlesfallingwithinChapter96;
(q)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(r)Buttons,slidefasteners ,combs,mouthpieces orstemsforsmokingpipes,cigarette-holders orthelike,
partsofvacuumflasksorthelike,pens,propelling pencilsorotherarticlesfallingwithinChapter98.
2.HeadingsNos39.01and39.02aretobetakentoapplyonlytogoodsofakindproducedbychemicalsynthesis
answering tooneofthefollowingdescriptions :
(a)Artificialplasticsincluding artificialresins;
(b)Silicones ;
(c)Resols,liquidpolyisobutylene ,andsimilarartificialpolycondensation orpolymerisation products .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/179
^
3.HeadingsNos39.01to39.06aretobetakentoapplytomaterialsinthefollowingformsonly:
(a)Liquidorpasty(includingemulsions ,dispersions andsolutions );
(b)Blocks,lumps,powders (includingmouldingpowders),granules,flakesandsimilarbulkforms;
(c)Monofilofwhichanycross-sectional dimension exceeds1mm;seamlesstubes,rods,sticksandprofileshapes,
whetherornotsurface-worked butnototherwiseworked;
(d)Plates,sheets,film,foilandstrip(otherthanthatclassifiedinheadingNo51.02by.theapplication ofNote4
toChapter51),whetherornotprintedorotherwisesurface-worked,uncutorcutintorectanglesbutnot
furtherworked(evenif,whensocut,theybecomearticlesreadyforuse);
(e)Wasteandscrap.
Additional Note
Subheading 39.02CIistobetakentoincludepolyethylene slightlymodifiedbysmallquantitiesofotherolefins .
RateofDuty
HeadinR
numberDescription autonomous conventional
•/. •/»
1 2 3 4
39.01 Condensation ,polycondensation andpolyaddition products,whetheror
notmodifiedorpolymerised ,andwhetherornotlinear(forexample,
phenoplasts ,aminoplasts ,alkyds,polyallylesters,andotherunsaturated
polyesters ,silicones):
A.Ionexchangers 19 12
B.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 10-4
C.Other:
I.Phenoplasts :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 15 12
b)Inotherforms, 17 12-8
II.Aminoplasts :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 15 12
b)Inotherforms 17 13-6
III.Alkydsandotherpolyesters 20 16
IV.Polyamides 22 16
V.Polyurethanes 22 17-6
VI.Silicones 20 17-6
VII.Other 20 14-4
39.02 Polymerisation andcopolymerisation products (forexample,polyethylene ,
polytetrahaloethylenes ,polyisobutylene ,polystyrene ,polyvinyl chloride,
polyvinylacetate,polyvinylchloroacetate andotherpolyvinylderivatives ,
polyacrylicandpofymethacrylic derivatives ,coumarone-indene resins):
A.Ionexchangers 22 14-4
B.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 10-4

NoL314/180 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/.
1 2 3 4
39.02
(continued )C.Other:
I.Polyethylene :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter
b)Inotherforms
II.Polytetrahaloethylenes
III.Polysulphohaloethylenes
IV.Polypropylene
V.Polyisobutylene
VI.Polystyrene andcopolymers ofstyrene:
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter
b)Inotherforms
VII.Polyvinylchloride :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter
b)Inotherforms
VIII.Polyvinylidene chloride;copolymers ofvinylidene chloridewith
vinylchloride
IX.Polyvinylacetate
X.Copolymers ofvinylchloridewithvinylacetate
XI.Polyvinylalcohols,acetalsandethers
XII.Acrylicpolymers,methacrylic polymers andacrylo-methacrylic
copolymers
XIII.Coumarone resins,indeneresinsandcoumarone-indene resins
XIV.Otherpolymerisation orcopolymerisation products :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter
b)Inotherforms16
18-4
14-4
18-4
18-4
18-4
16
18-4
16
18-4
15*2
12
16-8
13-6
16-8
12
16-8
18-420
23
23
23
23
23
20
23
20
23
19
19
21
21
21
19
21
23
39.03 Regenerated cellulose;cellulosenitrate,celluloseacetateandothercel­
luloseesters,celluloseethersandotherchemicalderivatives ofcellulose,
plasticised ornot(forexample,collodions,celluloid);vulcanised fibre:
A.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber
B.Other:
I.Regenerated cellulose:
a)Expanded ,foamorsponge
.b)Other:
1.Sheets,filmorstrip,coiledornot,ofathicknessofless
than0-75mm
2.Other
c)Wasteandscrap16
22
23
19
1610-4
17-6
18-4
12
10-4

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/181
RateofDuty
Heading
numberDescription autonomous
%conventional
%
1 2 3 4
39.03
(continued )B.II.Cellulose nitrates :
a)Notplasticised :
1.Collodions andcelloidin 20
1216
9-6 2.Other
b)Plasticised :
1.Withcamphororotherwise (forexample,celluloid):
aa)Filminrollsorinstrips,forcinematography or
photography 15
17
1412
13-6
11-2bb)Other
2.Wasteandscrap
III.Cellulose acetates:
a)Notplasticised :
b)Plasticised :
1.Productsknownasmouldingpowders
2.Filminrollsorinstrips,forcinematography or
photography
3.Sheets,filmorstrip,coiledornot,ofathicknessofless
than0-75mm
4.Other:
aa)Wasteandscrap
bb)Other
IV.Othercelluloseesters:19
15
13
19
14
17
18
15
14
20
14
1815-2
12
10-4
15-2
11-2
13-6
11-2
9-6
11-2
12-8
8-8
11-2a)Notplasticised '
b)Plasticised :
1.Productsknownasmouldingpowders
2.Filminrollsorinstrips,forcinematography or
photography
3.Sheets,filmorstrip,coiledornot,ofathicknessofless
than0-75mm
4.Other:
aa)Wasteandscrap
bb)Other
V.Celluloseethersandotherchemicalderivatives ofcellulose :
a)Notplasticised :
1.Ethylcellulose
2.Other
b)Plasticised :
1.Wasteandscrap
2.Other:
aa)Ethylcellulose
bb)Other
VI.Vulcanised fibre15
19
16
16
20
1412
15-2
12-8
12-8
16
8-8

NoL314/182 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
39.04 Hardenedproteins (forexample,hardenedcaseinandhardenedgelatin).. 10 8
39.05 Naturalresinsmodifiedbyfusion(rungums);artificialresinsobtained
byesterification ofnaturalresinsorofresinicacids(estergums);chemical
derivatives ofnaturalrubber(forexample,chlorinated rubber,rubberhydrochloride ,oxidisedrubber,cyclisedrubber):
A.Rungums14 8-8
B.Other 17 11-2
39.06 Otherhighpolymers ,artificialresinsandartificialplasticmaterials ,
includingalginicacid,itssaltsandesters;linoxyn:
A.Alginicacidanditssaltsandesters11 7-2
B.Other 20 16
39.07 ArticlesofmaterialsofthekindsdescribedinheadingsNos39.01to39.06:
A.Ofregenerated cellulose 23 18-4
B.Ofvulcanised fibre 19 12
C.Ofhardenedproteins 18 11-2
D.Ofchemical derivatives ofrubber - 17 11-2
E.Ofothermaterials :
I.Spools,reelsandsimilarsupportsforphotographic andcinemato­graphicfilmorfortapes,filmsandthelikefallingwithinheading
No92.12 16 8
II.Other 22 17-6

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/183
CHAPTER 40
RUBBER,SYNTHETIC RUBBER ,FACTICE ,ANDARTICLES THEREOF
Notes
1.Exceptwherethecontextotherwiserequires,throughout theTarifftheexpression"rubber"meansthefollowing
products,whetherornotvulcanised orhardened :naturalrubber,balata,gutta-percha andsimilarnatural
gums,syntheticrubber,andfacticederivedfromoils,andsuchsubstances reclaimed .
2.ThisChapterdoesnotcoverthefollowingproductsofrubberandtextiles,whichfallgenerallywithinSectionXI:
(a)Knittedorcrochetedfabricorarticlesthereof,elasticorrubberised (otherthantransmission ,conveyorand
elevatorbeltsorbelting,ofrubberised knittedorcrochetedfabric,ofheadingNo40.10);otherelasticfabric
orarticlesthereof;
(b)Textilehosepiping andsimilartextiletubing,internallycoatedorlinedwithrubber(headingNo59.15);
(c)Woventextilefabrics(otherthanthegoodsofheadingNo40.10)impregnated ,coated,coveredorlaminated
withrubber :
(i)Weighingnotmorethan1500g/m2;or
(ii)Weighingmorethan1500g/m2andcontaining morethan50%byweightoftextilematerial;
andarticlesofthosefabrics;
(d)Feltimpregnated orcoatedwithrubberandcontaining morethan50%byweightoftextilematerial,and
articlesthereof;
(e)Bondedfibrefabricsandsimilarbondedyarnfabrics,impregnated orcoatedwithrubber,orinwhichrubber
formsthebondingsubstance ,irrespective oftheirweightpersquaremetre,andarticlesthereof;
(f)Fabricscomposed ofparalleltextileyarnsagglomerated withrubber,irrespective oftheirweightpersquare
metre,andarticlesthereof.
However,plates,sheetsandstrip,ofexpanded ,foamorspongerubber,combinedwithtextilefabric,andarticles
thereof,aretobeclassifiedinChapter40providedthatthetextilefabricispresentmerelyforreinforcing purposes .
3.ThefollowingarealsonotcoveredbythisChapter :
(a)FootwearorpartsthereoffallingwithinChapter64;
(b)Headgearorpartsthereof(includingbathingcaps)fallingwithinChapter65;
(c)Mechanical orelectricalappliancesorpartsthereof(includingelectricalgoodsofallkinds),ofhardenedrub­
ber,fallingwithinSectionXVI;
(d)ArticlesfallingwithinChapter90,92,94or96;
(e)ArticlesfallingwithinChapter97(otherthansportsglovesandgoodsfallingwithinheadingNo40.11);or
(f)Buttons,combs,smokingpipestems,pensorotherarticlesfallingwithinChapter98.
4.InNote1tothisChapterandinheadingsNos40.02,40.05and40.06,theexpression "syntheticrubber"isto
betakentoapplyto:
(a)Unsaturated syntheticsubstances whichcanbeirreversibly transformed intonon-thermoplastic substances
byvulcanisation withsulphurandwhich,whensovulcanised aswellasmaybe(withouttheadditionof
anysubstances suchasplasticisers ,fillersorreinforcing agentsnotnecessaryforthecross-linking ),canpro­
ducesubstances which,atatemperature between18°and29°C,willnotbreakonbeingextendedtothree

NoL314/184 OfficialJournaloftheEuropeanCommunities 15.11.76
timestheiroriginallengthandwillreturn,afterbeingextendedtotwicetheiroriginallength,withinaperiod
offiveminutes,toalengthnotgreaterthanoneandahalftimestheiroriginallength.
Suchsubstances includeas-polyisoprene (IR),polybutadiene (BR),polychlorobutadiene (CR),polybutadiene­
styrene(SBR),polychlorobutadiene-acrylonitrile (NCR),polybutadiene-acrylonitrile (NBR)andbutylrubber
(IIR);
(b)Thioplasts (TM);and
(c)Naturalrubbermodifiedbygraftingormixingwithartificialplasticmaterial,de-polymerised naturalrubber,
andmixturesofunsaturated syntheticsubstances withsaturatedsynthetichighpolymers ,providedthatall
theabove-mentioned productscomplywiththerequirements concerning vulcanisation ,elongation andrecov­
eryin(a)above.
5.HeadingNos40.01and40.02aretobetakennottoapplyto:
(a)Naturalorsyntheticrubberlatex(includingpre-vulcanised rubberlatex)compounded withvulcanising
agentsoraccelerators ,fillersorreinforcing agents,plasticisers ,colouringmatter(otherthancolouringmatter
addedsolelyforthepurposeofidentification ),orwithanyothersubstance ;however,latexmerelystabilised
orconcentrated ,andthermo-sensitive andelectro-positive latexaretobeclassifiedinheadingNo40.01or
40.02asthecasemaybe;
(b)Rubberwhichhasbeencompounded withcarbonblack(withorwithouttheadditionofmineraloil)orwith
silica(withorwithouttheadditionofmineraloil)beforecoagulation orwithanysubstanceaftercoagu­
lation;or
(c)MixturesofanyoftheproductsspecifiedinNote1tothepresentChapter,whetherornotcompounded
withanyothersubstance .
6.Threadwhollyofvulcanised rubber,ofanycross-section ofwhichanydimension exceeds5mm,istobeclassified
asstrip,rodorprofileshape,fallingwithinheadingNo40.08.
7.HeadingNo40.10istobetakentoincludetransmission ,conveyororelevatorbeltsorbeltingoftextilefabric
impregnated ,coated,coveredorlaminated withrubberormadefromtextileyarnorcordimpregnated or
coatedwithrubber.
8.ForthepurposeofheadingNo40.06,pre-vulcanised rubberlatexistobedeemedtobeunvulcanised rubberlatex.
ForthepurposesofheadingNos40.07to40.14,balata,gutta-percha andsimilarnaturalgums,andfactice
derivedfromoils,andsuchsubstances reclaimed ,aretobedeemedtobevulcanised rubberwhetherornot
theyhavebeenvulcanised .
9.InheadingsNos40.05,40.08and40.15,theexpressions "plates","sheets"and"strip"aretobetakentoapply,
andtoapplyonly,toplates,sheetsandstrip,whetherornotprintedorotherwisesurface-worked butnotcut
toshapeorotherwiseworked,andrectangular articlescuttherefromnotfurtherworked.
InheadingNo40.08theexpressions "rods"and"profileshapes"andinheadingNo40.15theexpressions
"rods","profileshapes"and"tubes"aretobetakentoapply,andtoapplyonly,tosuchproducts,whether
ornotcuttolengthorsurface-worked butnototherwiseworked.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/185
RateorDuty
HeadingnumberDescription autonomous
°/oconventional
•/o
1 I 2 |3 I4
I.RAWRUBBER
40.01 Naturalrubberlatex,whetherornotwithaddedsyntheticrubberlatex;
pre-vulcanised naturalrubberlatex;naturalrubber,balata,gutta-percha
andsimilarnaturalgums Free Free
40.02 Syntheticrubberlatex;pre-vulcanised syntheticrubberlatex;synthetic
rubber;facticederivedfromoils:
A.Facticederivedfromoils 4
B.Productsmodifiedbytheincorporation ofartificialplasticmaterials ..10
10
Free5
Free C.Other '
Reclaimed rubber 40.03 3 1
40.04 Wasteandparingsofunhardened rubber;scrapofunhardened rubber,fit
onlyfortherecoveryofrubber;powderobtainedfromwasteorscrapof
unhardened rubber Free Free
II.UNVULCANISED RUBBER
40.05 Plates,sheetsandstrip,ofunvulcanised naturalorsyntheticrubber,other
thansmokedsheetsandcrepesheetsofheadingNo40.01or40.02;
granulesofunvulcanised naturalorsyntheticrubbercompounded ready
forvulcanisation ;unvulcanised naturalorsyntheticrubber,compounded
beforeoraftercoagulation eitherwithcarbonblack(withorwithoutthe
additionofmineraloil)orwithsilica(withorwithouttheadditionof
mineraloil),inanyform,ofakindknownasmasterbatch :
A.Rubbercompounded withcarbonblackorwithsilica(masterbatch )....
B.Granules ofnaturalorsynthetic rubbercompounded readyfor
vulcanisation3 65
14
10C.Other5-5
4
40.06 Unvulcanised naturalorsyntheticrubber,includingrubberlatex,inother
formsorstates(forexample,rods,tubesandprofileshapes,solutionsand
dispersions );articlesofunvulcanised naturalorsyntheticrubber (for
example,coatedorimpregnated textilethread;ringsanddiscs):
A.Solutionsanddispersions
B.Other18
147
5-5

NoL314/186 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
III.ARTICLES OFUNHARDENED VULCANISED RUBBER
40.07 Vulcanised rubberthreadandcord,whetherornottextilecovered,and
textilethreadcoveredorimpregnated withvulcanised rubber:
A.Vulcanised rubberthreadandcord,whetherornottextilecovered.... 15 10
B.Textilethreadcoveredorimpregnated withvulcanised rubber 10 8
40.08 Plates,sheets,strip,rodsandprofileshapes,ofunhardened vulcanised
rubber:
A.Plates,sheetsandstrip:
I.Ofexpanded ,foamorspongerubber 18 9
II.Other 17 7
B.Rodsandprofileshapes 15 6
40.09 Pipingandtubing,ofunhardened vulcanised rubber 18 7
40.10 Transmission ,conveyor orelevatorbeltsorbelting,ofvulcanised
rubber 15 10
40.11 Rubbertyres,tyrecases,interchangeable tyretreads,innertubesandtyre
flaps,forwheelsofallkinds:
A.Solidorcushiontyresandinterchangeable tyretreads 19 7-5
B.Other 22 9
40.12 Hygienicandpharmaceutical articles (including teats),ofunhardened
vulcanised rubber,withorwithoutfittingsofhardenedrubber20 10
40.13 Articlesofapparelandclothingaccessories (including gloves),forall
purposes,ofunnardened vulcanised rubber:
A.Gloves,including mittens 20 8
B.Articlesofapparelandclothingaccessories 20 10
40.14 Otherarticlesofunhardened vulcanised rubber:
A.Ofexpanded,foamorspongerubber 20 8
B.Other 15 6

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/187
RateofDuty
Heading
number Description autonomous
·/.conventional
•/.
1 2 3 4
IV.HARDENED RUBBER (EBONITE ANDVULCANITE );
ARTICLES MADETHEREOF
40.15 Hardened rubber(eboniteandvulcanite),inbulk,plates,sheets,strip,
rods,profileshapesortubes;scrap,wasteandpowder,ofhardened
rubber:
A.Inbulkorblocks,inplates,sheetsorstrip,inrods,profileshapesor
tubes 10 4
B.Scrap,wasteandpowder,ofhardenedrubber Free Free
40.16 Articlesofhardenedrubber(eboniteandvulcanite ) 19 7-5

NoL314/188 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION VIII
RAWHIDESANDSKINS,LEATHER ,FURSKINS
ANDARTICLES THEREOF ;SADDLERY ANDHARNESS ;TRAVEL GOODS,
HANDBAGS ANDSIMILAR CONTAINERS ;ARTICLES OFGUT
(OTHERTHANSILK-WORM GUT)
CHAPTER 41
RAWHIDESANDSKINS (OTHERTHANFURSKINS )ANDLEATHER
Notes
1.ThisChapterdoesnotcover:
(a)Paringsorsimilarwaste,ofrawhidesorskins(headingNo05.05or05.06);
(b)Birdskinsorpartsofbirdskins ,withtheirfeathersordown,fallingwithinheadingNo05.07or67.01;or
(c)Hidesorskins,withthehairon,raw,tannedordressed(Chapter43);thefollowingare,however,tobeclassi­
fiedinheadingNo41.01,namely,rawhidesorskinswiththehairon,ofbovinecattle(includingbuffalo),
ofequineanimals,ofsheepandlambs(exceptPersian,Astrakhan ,Caraculandsimilarlambs,Indian,
Chinese,Mongolian andTibetanlambs),ofgoatsandkids(exceptYemen,Mongolian andTibetangoats
andkids),ofswine(includingpeccary),ofreindeer,ofchamois,ofgazelle,ofdeer,ofelk,ofroebucksorofdogs.
2.Throughout theTarifftheexpression "composition leather"istobetakentomeanonlysubstances ofthekind
referredtoinheadingNo41.10.
RateofDuty
Heading
numberDescription autonomous conventional
•/. Vo
1 2 3 4
41.01 Rawhidesandskins(fresh,salted,dried,pickledorlimed),whetheror
notsplit,includingsheepskins inthewoolf
Free Free
41.02 Bovinecattleleather(includingbuffaloleather)andequineleather,except
leatherfallingwithinheadingNo41.06,41.07or41.08:
A.EastIndiakip,whole,whetherornottheheadsandlegshavebeen
removed,weighingeachnotmorethan4·5kgnet,notfurtherprepared
thanvegetable tanned,whetherornothavingundergone further
preservative treatmentwithoil,butobviouslyunsuitable forimmediate
useinthemanufacture ofleatherarticles Free 8
B.Other 9 8
41.03 Sheepandlambskinleather,exceptleatherfallingwithinheadingNo
41.06,41.07or41.08:
À.OfIndianhairsheep,notfurtherpreparedthanvegetable tanned,
whetherornothavingundergone furtherpreservative treatment with
oil,butobviously unsuitable forimmediate useinthemanufacture of
leatherarticles Free Free
B.Other:
I.Notfurtherpreparedthantanned 6 3
II.Other 10 5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/189
RateofDuty
Heading
numberDescription autonomous conventional
°/o 'h
1 2 3 4
41.04 Goatandkidskinleather,exceptleatherfalliqgwithinheadingNo
41.06,41.07or41.08:
A.OfIndiangoatorkid,notfurtherpreparedthanvegetabletanned,
whetherornothavingundergone furtherpreservative treatment with
oil,butobviouslyunsuitable forimmediate useinthemanufacture of
leatherarticles Free Free
B.Other:
I.Notfurtherpreparedthantanned7 3-5
II.Other 10 5
41.05 Otherkindsofleather,exceptleatherfallingwithinheadingNo41.06,
41.07or41.08:
A.Ofreptiles,notfurtherpreparedthanvegetabletanned,whetherornothavingundergone furtherpreservative treatmentwithoil,but
obviouslyunsuitable forimmediate useinthemanufacture ofleather
articlesFree Free
B.Other:
I.Notfurtherpreparedthantanned8 4
II.Other 9 4-5
41.06 Chamois-dressed leather 10 5
41.07 Parchment-dressed leather 10 5
41.08 Patentleatherandimitationpatentleather;metallised leather 12. 5
41.09 Paringsandotherwaste,ofleatherorofcomposition orparchment­
dressedleather,notsuitableforthemanufacture ofarticlesofleather;
leatherdust,powderandflour Free Free
41.10 Composition leatherwithabasisofleatherorleatherfibre,inslabs,in
sheetsorinrolls 10 5

NoL314/190 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 42
ARTICLES OFLEATHER ;SADDLERY ANDHARNESS ;TRAVEL GOODS,HANDBAGS
ANDSIMILAR CONTAINERS ;ARTICLES OFANIMAL GUT(OTHERTHANSILK-WORM GUT)
Notes
1.ThisChapterdoesnotcover:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerials (headingNo30.05);
(b)Articlesofapparelandclothingaccessories (exceptgloves),linedwithfurskinorartificialfurortowhich
furskinorartificialfurisattachedontheoutsideexceptasmeretrimming (headingNo43.03or43.04);
(c)StringornetbagsofSectionXI;
(d)ArticlesfallingwithinChapter64;
(e)HeadgearorpartsthereoffallingwithinChapter65;
(f)Whips,riding-crops orotherarticlesofheadingNo66.02;
(g)Strings,skinsfordrumsandthelike,andotherpartsofmusicalinstruments (headingNo92.09or92.10);
(h)Furnitureorpartsoffurniture (Chapter94);
(ij)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(k)Buttons,studs,cuff-links ,press-fasteners ,includingsnap-fasteners andpress-studs ,andblanksandparts
ofsucharticles,fallingwithinheadingNo98.01orChapter71.
2.ForthepurposesofheadingNo42.03,theexpression "articlesofapparelandclothingaccessories "istobetaken
toapply,interalia,togloves(includingsportsgloves),apronsandotherprotective clothing,braces,belts,
bandoliers andwriststraps,includingwatchstraps.
RateofDuty
Heading
numberDescription autonomous
•/.0
conventional .
•/.
1 1 3 4
42.01 Saddleryandharness,ofanymaterial (forexample,saddles,harness,
collars,traces,knee-pads andboots),foranykindofanimal 18 9
42.02 Travelgoods(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,
forarms,musicalinstruments ,binoculars ,jewellery,bottles,collars,
footwear,brushes)andsimilarcontainers ,ofleatherorofcomposition
leather,ofvulcanised fibre,ofartificialplasticsheeting,ofpaperboard
oroftextilefabric:
A.Ofartificialplasticsheeting 21 15
B.Ofothermaterials 19 7-S

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/191
RateofDuty
Heading
numberDescription autonomous conventional
•/. "/«
1 2 3 4
42.03 Articlesofapparelandclothingaccessories ,ofleatherorofcomposition
leather:
A.Articlesofapparel 20 8
B.Gloves,includingmittensandmitts:
I.Protective ,foralltrades 17 13
II.Special,forsports 19 11
III.Other 19 10.5
C.Otherclothingaccessories 19 7-5
42.04 Articlesofleatherorofcomposition leatherofakindusedinmachinery
ormechanical appliancesorforotherindustrialpurposes:
A.Conveyorortransmission beltsorbelting 10 5
B.Other 13 8
42.05 Otherarticlesofleatherorofcomposition leather 17 7
42.06 Articlesmadefromgut(otherthansilk-worm gut),fromgoldbeater's
skin,frombladdersorfromtendons 8 6

15.11.76 NoL314/192 OfficialJournaloftheEuropeanCommunities
CHAPTER 43
FURSKINS ANDARTIFICIAL FUR:MANUFACTURES THEREOF
Notes
1.Throughout theTariffreferencestofurskins,otherthantorawfurskinsofheadingNo43.01,aretobetaken
toapplytohidesorskinsofallanimalswhichhavebeentannedordressedwiththehairon.
2.ThisChapterdoesnotcover:
(a)Birdskinsorpartsofbirdskins,withtheirfeathersordown,fallingwithinheadingNo05.07or67.01;
(b)Rawhidesorskins,withthehairon,ofakindfallingwithinChapter41(seeNote1(c)tothatChapter);
(c)Glovesconsisting ofleatherandfurskinorofleatherandartificialfur(headingNo42.03);
(d)ArticlesfallingwithinChapter64;
(e)HeadgearorpartsthereoffallingwithinChapter65;or
(f)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites).
3.ForthepurposesofheadingNo43.02,theexpression"plates,crossesandsimilarforms"meansfurskinsor
partsthereof(excluding"dropped"skins)sewntogetherinrectangles,crossesortrapeziums ,withouttheaddition
ofothermaterials .Otherassembled skinsreadyforimmediate use(orrequiringonlycuttingtobecomeready
foruse),andskinsorpartsofskinssewntogetherintheformofgarmentsorpartsoraccessories ofgarments
orofotherarticlesfallwithinheadingNo43.03.
4.Articlesofapparelandclothingaccessories (exceptthoseexcludedbyNote2)linedwithfurskinorartificial
furortowhichfurskinorartificialfurisattachedontheoutsideexceptasmeretrimmingaretobeclassified
underheadingNo43.03or43.04asthecasemaybe.
5.Throughout theTarifftheexpression"artificialfur"meansanyimitationoffurskinconsisting ofwool,hair
orotherfibresgummedorsewnontoleather,wovenfabricorothermaterials,butdoesnotincludeimitation
furskinsobtainedbyweaving (headingNo58.04,forexample).
RateofDuty
Heading
numberDescription autonomous
°/oconventional
»/o
1 2 3 4
43.01 Rawfurskins Free Free
43.02 Furskins,tannedordressed,includingfurskinsassembled inplates,crosses
andsimilarforms;piecesorcuttings,offurskin,tannedordressed,
includingheads,paws,tailsandthelike(notbeingfabricated ):
A.Furskins,tannedordressed,including furskinsassembled inplates,
crossesandsimilarforms 9 4-5
B.Piecesorcuttings,offurskin,tannedordressed,includingheads,paws,
tailsandthelike(notbeingfabricated ) Free 35

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/193
RateofDuty
Heading
numberDescription autonomous
·/.conventional
•/.
1 2 3 4
43.03 Articlesoffurskin:
A.Ofakindcommonly usedinmachinery orplant 18 7
B.Other· 24 9-5
9 43.04 Artificialfurandarticlesmadethereof. 22

NoL314/194 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION IX
WOODANDARTICLES OFWOOD;WOODCHARCOAL ;CORKANDARTICLES OFCORK;
MANUFACTURES OFSTRAW,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKERWORK
CHAPTER 44
WOODANDARTICLES OFWOOD;WOODCHARCOAL
Notes
1.ThisChapterdoesnotcover:
(a)Woodofakindusedprimarilyinperfumery ,inpharmacy ,orforinsecticidal ,fungicidalorsimilarpurposes
(headingNo12.07);
(b)Woodofakindusedprimarilyindyeingorintanning (headingNo13.01);
(c)Activatedcharcoal (headingNo38.03);
(d)ArticlesfallingwithinChapter46;
(e)FootwearorpartsthereoffallingwithinChapter64;
(f)GoodsfallingwithinChapter66(forexample,umbrellasandwalking-sticks andpartsthereof);
(g)GoodsfallingwithinheadingNo68.09;
(h)ImitationjewelleryfallingwithinheadingNo71.16;
(ij)GoodsfallingwithinSectionXVII(forexample,wheelwrights 'wares);
(k)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(1)Musicalinstruments orpartsthereof(Chapter92);
(m)Partsoffirearms (headingNo93.06);
fn)FurnitureorpartsthereoffallingwithinChapter94;
(o)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(p)Smokingpipesorthelikeorpartsthereof,buttons,pencilsorotherarticlesfallingwithinChapter98.
2.InthisChapter,theexpression"improvedwood"meanswoodwhichhasbeensubjectedtochemical t>rphysical
treatment (being,inthecaseoflayersbondedtogether,treatment inexcessofthatneededtoensureagood
bond),andwhichhastherebyacquiredincreaseddensityorhardnesstogetherwithimproved mechanical
strengthorresistancetochemicalorelectricalagencies .
3.HeadingsNos44.19to44.28aretobetakentoapplytoarticlesoftherespective descriptions ofplywood,
cellularwood,"improved"woodorreconstituted woodastheyapplytosucharticlesofwood.
4.HeadingNo44.25shallbetakennottoapplytotoolsinwhichmetalpartsformtheblade,workingedge,
workingsurfaceorotherworkingpart.
Additional Note
ForthepurposesofheadingNo44.12,"woodflour"meanswoodpowderofwhichnotmorethan8%byweight
isretainedbyasievewithanapertureof0-63mm.

NoL314/195 15.11.76 OfficialJournaloftheEuropean Communities
RateofDuty
Heading
numberDescription autonomous conventional
»/o
1 2 3 4
44.01
44.02
44.03
44.04
44.05Fuelwood,inlogs,inbillets,intwigsorinfaggots;woodwaste,including
sawdust
Woodcharcoal (includingshellandnutcharcoal),agglomerated ornot..
Woodintherough,whetherornotstrippedofitsbarkormerelyroughed
down:
A.Polesofconiferouswood,injectedorotherwiseimpregnated toanydegree,notlessthan6mnormorethan18minlengthandwitn
acircumference atthebuttendofmorethan45cmbutnotmorethan
90cm
B.Other
Wood,roughlysquaredorhalf-squared ,butnotfurthermanufactured ....
Woodsawnlengthwise ,slicedorpeeled,butnotfurtherprepared,ofa
thicknessexceeding 5mm:
A.Smallboardsforthemanufacture ofpencils(a)
B.Coniferous wood,ofalengthof125cmorlessandofathicknessof
lessthan12-5mm
C.Other
Woodpavingblocks
Railwayortramwaysleepersofwood:
A.Injectedorotherwiseimpregnated toanydegree
B.Other
Rivenstavesofwood,notfurtherpreparedthansawnononeprincipal
surface;sawnstavesofwood,ofwhichatleastoneprincipalsurfacehas
beencylindrically sawn,notfurtherpreparedthansawn
Hoopwood ;splitpoles;piles,picketsandstakesofwood,pointedbutnot
sawnlengthwise ;chipwood ;pulpwood inchipsorparticles;wood
shavingsofakindsuitableforuseinthemanufacture ofvinegarorfor
theclarification ofliquids:
A.Pulpwood inchipsorparticles
B.OtherFree
13
8
Free
Free
Free
13
Free
6
10
8
7
Free
8Free
65
3.
Free
Free
Free
5
Free
3
5
3
3-5
4
444.06
44.07
44.08
44.09
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/196 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/»
1 2 3 4
44.10 Woodensticks,roughlytrimmedbutnotturned,bentnorotherwise
worked,suitableforthemanufacture ofwalking-sticks ,whips,golfclub
shafts,umbrellahandles,toolhandlesorthelike 7 3
44.11 Drawnwood;matchsplints;woodenpegsorpinsforfootwear 9 6
44.12 Woodwoolandwoodflour 10 5
44.13 Wood(including blocks,stripsandfriezesforparquetorwoodblock
flooring,notassembled ),planed,tongued,grooved,rebated,chamfered ,
V-jointed ,centreV-jointed,beaded,centre-beaded orthelike,butnot
furthermanufactured 10 5
44.14 Woodsawnlengthwise ,slicedorpeeledbutnotfurtherprepared,ofa
thicknessnotexceeding 5mm;veneersheetsandsheetsforplywood,of
athicknessnotexceeding 5mm:
A.Smallboardsforthemanufacture ofpencils(a) Free 7
B.Other 10 7
44.15 Plywood,blockboard ,laminboard ,battenboard andsimilarlaminated
woodproducts (includingveneeredpanelsandsheets);inlaidwoodand
woodmarquetry15 13(b)
44.16 Cellularwoodpanels,whetherornotfacedwithbasemetal10 5
44.17 "Improved"wood,insheets,blocksorthelike10 4
44.18 Reconstituted wood,beingwoodshavings,woodchips,sawdust,wood
flourorotherligneouswasteagglomerated withnaturalorartificialresins
orotherorganicbindingsubstances ,insheets,blocksorthelike 13 12
44.19 Woodenheadingsandmouldings ,includingmouldedskirtingandother
mouldedboards15 7-5
44.20 Woodenpictureframes,photograph frames,mirrorframesandthelike 15 7-5
44.21 Completewoodenpackingcases,boxes,crates,drumsandsimilarpackings :
A.Whollyorpartlyofplywood,blockboard ,laminboard ,battenboard or
similarlaminatedwoodproducts (includingveneeredwoodpanelsand
sheets) 17 12
B.Other 13 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualtariffquotaof400000msofplywoodofconiferous species,withoutthe
addition ofothersubstances :
—ofwhichthefacesarenotfurtherpreparedthanthepeelingprocess,ofathicknessgreaterthan9mm,or
—sanded,ofathickness greaterthan18-5mm.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/197
RateofDuty
Heading
numberDescription autonomous conventional
•/» •/.
1 2 3 4
44.22 Casks,barrels,vats,tubs,bucketsandothercoopers'productsandparts
thereof,ofwood,otherthanstavesfallingwithinheadingNo44.08 14 5-5
44.23 Builders'carpentry andjoinery (including prefabricated andsectional
buildingsandassembled parquetflooringpanels):
A.Shuttering forconcreteconstructional work 14 5-5
B.Other 14 7
44.24 Household utensilsofwood 15 7-5
44.25 Woodentools,toolbodies,toolhandles,broomandbrushbodiesand
handles;bootandshoelastsandtrees,ofwood:
A.Handlesforarticlesofcutlery^forksandspoons;brushbodies16 6-5
B.Other 12 6
44.26Spools,cops,bobbins,sewingthreadreelsandthelike,ofturnedwood:
A.Reelsforsewingthreadandthelike 9 3-5
B.Other 16 8
44.27 Standardlamps,tablelampsandotherlightingfittings,ofwood;articles
offurniture,ofwood,notfallingwithinChapter94;caskets,cigarette
boxes,trays,fruitbowls,ornaments andotherfancyarticles,ofwood;
casesforcutlery,fordrawinginstruments orforviolins,andsimilar
receptacles ,ofwood;articlesofwoodforpersonaluseoradornment ,of
akindnormallycarriedinthepocket,inthehandbagorontheperson;
partsoftheforegoing articles,ofwood 18 7
44.28 Otherarticlesofwood:
A.Foundrymouldingpatterns 7 3-5
B.Blindrollers,whetherornotfittedwithsprings 14 65
C.Other 14 7

NoL314/198 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 45
CORKANDARTICLES OFCORK
Notes
1.ThisChapterdoesnotcover:
(a)FootwearorpartsoffootwearfallingwithinChapter64;
(b)HeadgearorpartsofheadgearfallingwithinChapter65;or
(c)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites).
2.NaturalcorkroughlysquaredordeprivedoftheouterbarkistobetakentofallwithinheadingNo45.02
andnotwithinheadingNo45.01.
RateofDuty
Heading
numberDescription autonomous conventional
•h •/.
1 2 3 4
45.01 Naturalcork,unworked ,crushed,granulated orground;wastecork 7 3
45.02 Naturalcorkinblocks,plates,sheetsorstrips(includingcubesorsquare
slabs,cuttosizeforcorksorstoppers) « 12 8
45.03 Articlesofnaturalcork 20 16
45.04 Agglomerated cork(beingcorkagglomerated withorwithoutabinding
substance )andarticlesofagglomerated cork:
A.Discsforthemanufacture ofcrowncorks(a) 11 16
B.Other 20 16
(a)Entryunderthissubheading issubjecttocondtionstobedetermined bythecompetent authorities

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/199
CHAPTER 46
MANUFACTURES OFSTRAW,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKERWORK
Notes
1.InthisChaptertheexpression "plaitingmaterials"includesstraw,osierorwillow,bamboos,rushes,reeds,
stripsofwood,stripsofvegetablefibreorbark,unspuntextilefibres,monofilandstripofartificialplastic
materialsorstripsofpaper,butnotstripsofleather,ofcomposition leatheroroffelt,humanhair,horsehair ,
textilerovingsoryarns,ormonofilorstripofChapter51.
2.ThisChapterdoesnotcover:
(a)Twine,cordage,ropesorcables,plaitedornot(headingNo59.04);
(b)FootwearorheadgearorpartsthereoffallingwithinChapter64or65;
(c)Vehiclesandbodiesforvehicles,ofbasketware (Chapter87);or
(d)Furnitureorpartsthereof(Chapter94).
3.ForthepurposesofheadingNo46.02,"plaitingmaterialsboundtogetherinparallelstrands"means"plaiting
materials"placedsidebysideandboundtogether,intheformofsheets,whetherthebindingmaterialsareof
spuntextilefibreornot.
RateofDuty
Heading
numberDescription autonomous conventional
»/» %
1 2 3 4
46.01 I'laitsandsimilarproductsofplaitingmaterials ,foralluses,whetheror
notassembled intostrips:
A.Ofunspunvegetable materials 3 Free
B.Other 13 6-5
46.02 Plaitingmaterials (otherthanproductsfallingwithinheadingNo46.01)
boundtogetherinparallelstrandsorwoven,insheetform,including
matting,matsandscreens;strawenvelopesforbottles:
A.Coarsematting;strawenvelopes forbottles;screensandothercoarse
articlesusedforpackingorforprotection9 5
B.Chinesematsandmattingandsimilarmatsandmatting14 5-5
C.Otherarticles :
I.Ofunspunvegetablematerials :
a)Notbackedorlinedwithpaperorwovenfabric 9 6
b)Backedorlinedwithpaperorwovenfabric 14 5-5
II.Ofstripsofpaper,whetherornotmixedinanyproportion with
vegetable materials 14 5-5
III.Ofotherplaitingmaterials 19 9-5
46.03 Basketwork ,wickerwork andotherarticlesofplaitingmaterials,made
directlytoshape;articlesmadeupfromgoodsfallingwithinheading
No46.01or46.02;articlesofloofah 18 10

NoL314/200 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION X
PAPER-MAKING MATERIAL ;PAPERANDPAPERBOARD
ANDARTICLES THEREOF
CHAPTER 47
PAPER-MAKING MATERIAL
RateofDuty
Heading
numberDescription autonomous conventional
•/. ·/.
1 2 3 4
47.01 Pulpderivedbymechanical orchemicalmeansfromanyfibrousvegetable
material Free Free
47.02 Wastepaperandpaperboard ;scraparticlesofpaperorofpaperboard ,fit
onlyforuseinpaper-making :
A.Wastepaperandpaperboard :
I.Fitonlyforuseinpaper-making Free Free
11.Other:
a)Toberenderedfitonlyforuseinpaper-making (a) Free Free
b)Other 3 1-5
B.Scraparticlesofpaperorofpaperboard ,fitonlyforuseinpaper­
making Free Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/201
CHAPTER 48
PAPERANDPAPERBOARD ;ARTICLES OFPAPERPULP,OFPAPEROROFPAPERBOARD
Notes
1.ThisChapterdoesnotcover:
(a)StampingfoilsofheadingNo32.09;
(b)Perfumeandcosmeticpapers(headingNo33.06);
(c)Soappapers(headingNo34.01),paperimpregnated orcoatedwithdetergent (headingNo34.02)and
cellulosewaddingimpregnated withpolishes,creamsorsimilarpreparations (headingNo34.05);
(d)Paperorpaperboard ,sensitised (headingNo37.03);
(e)Paper-reinforced stratifiedartificialplasticsheeting (headingNos39.01to39.06),orvulcanised fibre
(headingNo39.03),orarticlesofsuchmaterials (headingNo39.07);
(f)GoodsfallingwithinheadingNo42.02(forexample,travelgoods);
(g)ArticlesfallingwithinanyheadinginChapter46(manufactures ofplaitingmaterial);
(h)Paperyarnortextilearticlesofpaperyarn(SectionXI);
(ij)Abrasivepaper(headingNo68.06)orpaper-backed micasplittings (headingNo68.15)(papercoatedwith
micapowderis,however,tobeclassifiedinheadingNo48.07);
(k)Metalfoilbackedwithpaperorpaperboard (SectionXV);
(1)Perforated paperorpaperboard formusicalinstruments (headingNo92.10);or
(m)GoodsfallingwithinanyheadinginChapter97(forexample,toys,gamesandsportsrequisites )orChapter
98(forexample,buttons).
2.Subjecttotheprovisions ofNote3,headingsNos48.01and48.02aretobetakentoincludepaperandpaper­
boardwhichhavebeensubjectedtocalendering ,super-calendering ,glazingorsimilarfinishing,including
falsewater-marking ,andalsopaperandpaperboard colouredormarbledthroughout themassbyany
method.Theydonotapplytopaperorpaperboard whichhasbeenfurtherprocessed ,forexample,by
coatingorimpregnation .
3.Paperorpaperboard answeringtoadescription intwoormoreoftheheadingsNos48.01to48.07istobe
classifiedunderthatoneofsuchheadingswhichoccurslatestintheTariff.
4.HeadingsNos48.01to48.07aretobetakennottoapplytopaper,paperboard orcellulosewadding :
(a)Instripsorrollsofawidthnotexceeding 15cm;or
(b)Inrectangular sheets(unfoldedifnecessary )ofwhichnosideexceeds36cm;or
(c)Cutintoshapesotherthanrectangular shapes.
Exceptthathand-made paperinanysizeorshapeasmadedirectlyandhavingallitsedgesdeckledremains
classified,subjecttotheprovisions ofNote3,withinheadingNo48.02.

NoL314/202 OfficialJournaloftheEuropeanCommunities 15.11.76
5.ForthepurposesofheadingNo48.11,"wallpaper andlincrusta"aretobetakentoapplyonlyto:
(a)Paperinrolls,suitableforwallorceilingdecoration ,being:
(i)Paperwithoneorwithtwomargins,withorwithoutguidemarks;or
(ii)Paperwithoutmargins,surface-coloured ordesign-printed ,coatedorembossed ,ofawidthnotexceeding
60cm;
(b)Borders,frieze*andcornersofpaper,ofakindusedforwallorceilingdecoration .
6.HeadingNo48.15istobetakentoapply,interalia,topaperwool,paperstrip(whetherornotfoldedorcoated)
ofakindusedforplaiting,andtotoiletpaperinrollsorpackets,butnottothearticlesmentioned inNote7.
7.HeadingNo48.21istobetakentoapply,interalia,tocardsforstatisticalmachines ,perforated paperand
paperboard cardsforJacquardandsimilarmachines ,paperlace,shelfedging,papertablecloths ,serviettesand
handkerchiefs ,papergaskets,mouldedorpressedgoodsofwoodpulp,anddresspatterns .
8.Paper,paperboard andcellulosewaddingandarticlesthereof,printedwithcharacters orpictureswhicharcnot
merelyincidental totheprimaryuseofthegoodsareregardedasprintedmatterfallingwithinChapter49.
However ,dresspatternsandmodels,ofpaperorpaperboard ,shallbeclassifiedwithinheadingNo48.21regard­
lessoftheprintingappearing thereon .
Additional Note
Forthepurposeofsubheading 48.01A,theexpression "newsprint"shallbetakentoapplytowhitepaperorto
paperwhichhasbeenslightlycolouredinthepulp,themechanical pulpcontentofwhichrepresentsatleast70%
ofthetotalfibrecontent,glazedtoanextentnotexceeding 130secondsBekk,unsized,ivetghingnotlessthan40
g/mzandnotmorethan57g/m2,withwatermarks notlessthan4cmbutnotmorethan10cmapart,in
reelsofawidthofnotlessthan31cm,containing 8%orlessbyweightoffillers,andintendedfortheprinting
ofdailynewspapers ,weeklypapersorotherperiodicals ofheadingNo 49.02,publishedatleasttentimesperyear.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/203
RateofDuty
HeadingnumberDescription autonomous
·/.conventional
•/.
1 2 3 4
I.PAPERANDPAPERBOARD ,INROLLSORINSHEETS
48.01 Paperandpaperboard (including cellulosewadding),machine-made ,in
rollsorsheets:
A.Newsprint (a) 7 7(b)
B.Cigarette paper 14 7
C.Kraftpaperandkraftboard:
LForthemanufacture ofpaperyarnofheadingNo57.08orofpaper
yarnreinforcedwithmetalofheadingNo59.04(a)6 3
II.Other 18 10-5(c)
D.Paperweighingnotmorethan15g/m*foruseinstencilmaking(a)..6 5
E.Other 18 12
48.02 Hand-made paperandpaperboard 15 7-5
48.03 Parchment orgreaseproof paperandpaperboard ,andimitations thereof,
andglazedtransparent paper,inrollsorsheets 18 1-3
48.04 Composite paperorpaperboard (madebystickingflatlayerstogether
withanadhesive),notsurface-coated orimpregnated ,whetherornotinter­
nallyreinforced ,inrollsorsheets18 13
48.05 Paperandpaperboard ,corrugated (withorwithoutflatsurfacesheets),
creped,crinkled,embossedorperforated ,inrollsorsheets:
A.Paperandpaperboard ,corrugated 21 14
B.Other 18 13
48.06 Paperandpaperboard ,ruled,linedorsquared,butnototherwiseprinted,
20 13
48.07 Paperandpaperboard ,impregnated ,coated,surface-coloured ,surface­
decoratedorprinted (notbeingmerelyruled,linedorsquaredandnot
constituting printedmatterwithinChapter49),inrollsorsheets:
A.Coatedwithmicapowder 15 10
I19 12
(a)Entryunderthissubheading issubiecttoconditions tobedetermined bythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualtariffquotaof1500000metrictons.
(c)Witheffectfrom1July1977:8-5«/».

NoL314/204 OfficialJournaloftheEuropeanCommunities 15.11.76
tubesRateofDuty
Heading
numberDescription autonomous conventional
•/« •/.
1 2 3 4
48.08 Filterblocks,slabsandplates,ofpaperpulp 17 13
48.09 Buildingboardofwoodpulporofvegetablefibre,whetherornotbonded
withnaturalorartificialresinsorwithsimilarbinders
Π.PAPERANDPAPERBOARD CUTTOSIZEORSHAPE
ANDARTICLES OFPAPERORPAPERBOARD15 11
48.10 Cigarettepaper,cuttosize,whetherornotintheformofbookletsor
15 7-5
48.11 Wallpaper andlincrusta;windowtransparencies ofpaper 19 13
48.12 Floorcoveringspreparedonabaseofpaperorofpaperboard ,whether
ornotcuttosize,withorwithoutacoatingoflinoleumcompound 19 14
48.13 Carbonandothercopyingpapers(including duplicator stencils)and
transferpapers,cuttosize,whetherornotputupinboxes 19 12
48.14 Writingblocks,envelopes ,lettercards,plainpostcards ,correspondence
cards;boxes,pouches,walletsandwritingcompendiums ,ofpaperor
paperboard ,containing onlyanassortment ofpaperstationery 20 15
48.15 Otherpaperandpaperboard ,cuttosizeorshape:
A.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 6-5
B.Other 19 12
48.16 Boxes,bagsandotherpackingcontainers ,ofpaperorpaperboard 20 15
48.17 Boxfiles,lettertrays,storageboxesandsimilararticles,ofpaperorpaper­
board,ofakindcommonly usedinoffices,shopsandthelike 20 14
48.18 Registers,exercisebooks,notebooks,memorandum blocks,orderbooks,
receiptbooks,diaries,blotting-pads ,binders (loose-leaf orother),file
coversandotherstationery ofpaperorpaperboard ;sampleandother
albumsandbookcovers,ofpaperorpaperboard 21 15
48.19 Paperorpaperboard labels,whetherornotprintedorgummed 20 14

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/205
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
48.20 Bobbins,spools,copsandsimilarsupportsofpaperpulp,paperorpaper­
board(whetherornotperforated orhardened ) 19 14
48.21 Otherarticlesofpaperpulp,paper,paperboard orcellulosewadding :
A.Perforated paperandpaperboard forJacquardandsimilarmachines ..
B.Napkinsandnapkinliners,forbabies,putupforretailsale
C.Other13
19
196-5
10
14

NoL314/206 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 49
PRINTED BOOKS,NEWSPAPERS ,PICTURES ANDOTHERPRODUCTS
OFTHEPRINTING INDUSTRY :MANUSCRIPTS ,TYPESCRIPTS ANDPLANS
Notes
1.ThisChapterdoesnotcover:
(a)Paper,paperboard ,orcellulosewadding ,orarticlesthereof,inwhichprintingismerelyincidentaltotheir
primaryuse(Chapter48);
(b)PlayingcardsorothergoodsfallingwithinanyheadinginChapter97;or
(c)Originalengravings ,printsorlithographs (headingNo99.02),postage,revenueorsimilarstampsfalling
withinheadingNo99.04,antiquesofanageexceedingonehundredyearsorotherarticlesfallingwithin
anyheadinginChapter99.
2.Newspapers ,journalsandperiodicals whichareboundotherwisethaninpaper,andsetsofnewspapers ,journals
orperiodicals comprising morethanonenumberunderasinglecoveraretobetreatedasfallingwithinheading
No49.01andnotwithinheadingNo49.02.
3.HeadingNo49.01istobeextendedtoapplyto:
(a)Acollectionofprintedreproductions of,forexample,worksofartordrawings,witharelativetext,putup
withnumbered pagesinaformsuitableforbindingintooneormorevolumes;
(b)Apictorialsupplement accompanying ,andsubsidiary to,aboundvolume;and
(c)Printedpartsofbooksorbooklets,intheformofassembled orseparatesheetsorsignatures ,constituting
thewholeorapartofacompleteworkanddesignedforbinding.
However,printedpicturesorillustrations notbearingatext,whetherintheformofsignaturesorseparatesheets,
fallinheadingNo49.11.
4.HeadingsNos49.01and49.02aretobetakennottoapplytopublications issuedforadvertising purposesbyor
foranadvertisernamedtherein,ortopublications whichareprimarilydevotedtoadvertising (includingtourist
propaganda ).Suchpublications aretobetakenasfallingwithinheadingNo49.11.
5.ForthepurposesofheadingNo49.03,theexpression"children's'picturebooks"meansbooksforchildrenin
whichthepicturesformtheprincipalinterestandthetextissubsidiary .
6.ForthepurposesofheadingNo49.06,theexpression"manuscripts andtypescripts"istobetakentoextendto
carboncopiesorcopiesonsensitisedpaperofmanuscripts andtypescripts .References inthisChaptertoprinted
matterofanykindincludereferencestoanymatterofthatkindwhichisreproduced bymeansofaduplicating
machine .
7.ForthepurposesofheadingNo49.09,theexpression"picturepostcards"meanscardsconsisting essentiallyof
anillustration andbearingprintedindications oftheiruse.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/207
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
49.01 Printedbooks,booklets,brochures,pamphlets andleaflets Free Free
49.02 Newspapers ,journalsandperiodicals ,whetherornotillustrated Free Free
49.03 Children's picturebooksandpaintingbooks 15 13
49.04 Music,printedorinmanuscript ,whetherornotboundorillustrated Free Free
49.05 Mapsandhyydrographic andsimilarchartsofallkinds,includingatlases,
wallmapsandtopographical plans,printed;printedglobes(terrestrialor
celestial):
Λ.Printedglobes(terrestrialorcelestial) 16 6-5
B.Other Free Free
40.06 Plansanddrawings,forindustrial,architectural ,engineering ,commercial or
similarpurposes,whetheroriginalorreproductions onsensitisedpaper;
manuscripts andtypescripts Free Free
49.07 Unusedpostage,revenueandsimilarstampsofcurrentornewissueinthe
countrytowhichtheyaredestined;stamp-impressed paper;banknotes ,
stock,shareandbondcertificates andsimilardocuments oftitle;cheque
books:
A.Postage,revenueandsimilarstamps 6 3
B.Banknotes Free Free
C.Oiher:
I.Signedandnumbered Free Free
II.Other 15 7-5
49.08 Transfers (Decalcomanias ) 13 8
49.09 Picturepostcards,Christmas andotherpicturegreetingcards,printedby
anyprocess,withorwithouttrimmings 15 11
49.10 Calendars ofanykind,ofpaperorpaperboard ,includingcalendarblocks
I19 9-5

NoL314/208 OfficialJournaloftheEuropeanCommunities 15.11.76
Heading
numberDescriptionRateofDuty
autonomous
•/·conventional
•/.
1 2 3 4
49.11 Otherprintedmatter,includingprintedpicturesandphotographs :
A.Sheets(notbeingtradeadvertising material),notfolded,merelywith
illustrations orpicturesnotbearingatextorcaption,foreditionsof
booksorperiodicals whicharepublishedindifferentcountriesinone
o;morelanguages (a)
B.OtherFree
16Free
9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/209
SECTION XI
TEXTILES ANDTEXTILE ARTICLES
Notes
1.ThisSectiondoesnotcover:
(a)Animalbrushmakingbristlesorhair(headingNo05.02);horsehairorhorsehairwaste(headingNo05.03);
(b)Humanhairorarticlesofhumanhair(headingNo05.01,67.03or67.04),exceptstrainingclothofakind
commonly usedinoilpressesandthelike(headingNo59.17);
(c)VegetablematerialsfallingwithinChapter14;
(d)AsbestosofheadingNo25.24orarticlesofasbestosandotherproductsofheadingNo68.13or68.14;
(e)ArticlesfallingwithinheadingNo30.04or30.05(forexample,wadding,gauze,bandagesandsimilararticles
formedicalorsurgicalpurposes,sterilesurgicalsuturematerials );
(f)Sensitised textilefabric(headingNo37.03);
(g)Monofilofwhichanycross-sectional dimension exceeds1mmandstrip(artificialstrawandthelike)of
awidthexceeding 5mm,ofartificialplasticmaterial (Chapter39)orplaitsorfabricsofsuchmonofilorstrip
(Chapter46);
(h)Woventextilefabrics,felt,bondedfibrefabricsorsimilarbondedyarnfabrics,impregnated ,coated,covered
orlaminatedwithrubber,andarticlesthereof,fallingwithinChapter40;
(ij)Skinswiththeirwoolon(Chapter41or43)orarticlesoffurskin,artificialfurorarticledthereof,falling
withinheadingNo43.03or43.04;
(k)ArticlesoftextilematerialsfallingwithinheadingNo42.01or42.02;
(1)ProductsandarticlesofChapter48(forexample,cellulosewadding );
(m)Footwearorpartsoffootwear,gaitersorleggingsorsimilararticlesclassifiedinChapter64;
(n)HeadgearorpartsthereoffallingwithinChapter65;
(o)Hairnets(headingNo65.05or67.04,asthecasemaybe);
(p)GoodsfallingwithinChapter67;
(q)Abrasive-coated threads,cordsorfabric(headingNo68.06);
(r)Glassfibreorarticlesofglassfibre,otherthanembroidery withglassthreadonavisiblegroundoffabric
(Chapter70);
(s)ArticlesfallingwithinChapter94(furnitureandbedding);or
(t)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites).
2.(A)Goodsclassifiable inanyheadinginChapters50to57andofamixtureoftwoormoredifferenttextile
materialsaretobeclassifiedaccordingtothefollowingrules:
(a)Goodscontaining morethan10%byweightofsilk,noilorotherwastesilkoranycombination thereof
aretobeclassifiedinChapter50,and,forthepurposesofclassification inthatChapter,asifconsisting
whollyofthatoneofthosematerialswhichpredominates inweight;
(b)Allothergoodsaretobeclassifiedasifconsistingwhollyofthatonetextilematerialwhichpredominates
inweightoveranyothersingletextilematerial.

NoL314/210 OfficialJournaloftheEuropeanCommunities 15.11.76
(B)Forthepurposesoftheaboverules:
(a)Metallised yarnshallbetreatedasasingletextilematerialanditsweightshallbetakenastheaggregate
oftheweightofthetextileandmetalcomponents ,and,fortheclassification ofwovenfabrics,metal
threadistoberegardedasatextilematerial;
(b)Whereaheadinginquestionreferstogoodsofdifferenttextilematerials (forexample,silkandwaste
silkorcardedsheep'sorlambs'woolandcombedsheep'sorlambs'wool),allthosematerialsshallbe
treatedasbeingoneandthesame;
(c)Exceptasprovidedin(B)(a),theweightofconstituents otherthantextilematerials isnottobe
includedintheweightofthegoods.
(C)Theprovisions ofparagraphs (A)and(B)abovearetobeappliedalsototheyarnsreferredtoinNotes3
and4below.
3.(A)ForthepurposesofthisSection,andsubjecttotheexceptions inparagraph (B)below,yarns(single,multiple
orcabled)ofthefollowingdescriptions aretobetreatedas"twine,cordage,ropesandcables":
(a)Ofsilk,noilorotherwastesilk,ofaweightexceeding 2g/m(2000tex);
(b)Ofman-made fibres(includingyarnoftwoormoremonofilofChapter51),ofaweightexceeding
1g/m(1000tex);
(c)Oftruehemporflax:
(i)Polishedorglazed,ofwhichthelengthperkilogramme ,multiplied bythenumberofconstituenc
strands,islessthan7000m;
(ii)Notpolishedorglazedandofaweightexceeding 2g/m;
(d)Ofcoir,consisting ofthreeormoreplies;
(e)Ofothervegetablefibres,ofaweightexceeding 2g/m;or
(f)Reinforced withmetal.
(B)Exceptions :
(a)Yarnofsheep'sorlambs'woolorotheranimalhairandpaperyarn,otherthanyarnreinforced with
metal;
(b)Continuous filamenttowforthemanufacture ofman-made fibres(discontinuous ),andmultifilament
yarnwithouttwistorwithatwistoflessthan5turnspermetre;
(c)Silkwormgut,imitationcatgutofsilkorofman-made fibres,andmonofilofChapter51;
(d)Metallised yarn,notbeingyarnreinforcedwithmetal;and
(e)Chenilleyarnandgimpedyarn.
4.(A)ForthepurposesofChapters50,51,53,54,55and56,theexpression"putupforretailsale"inrelationto
yarnmeans,subjecttotheexceptions inparagraph (B)below,yarnputup:
(a)Inballsoroncards,reels,tubesorsimilarsupports,ofaweight(includingsupport)notexceeding :
(i)200ginthecaseofflaxandramie;
(ii)85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(iii)125ginothercases;

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/211
(b)Inhanksorskeinsofaweightnotexceeding :
(i)85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(ii)125ginothercases;
(c)Inhanksorskeinscomprising severalsmallerhanksorskeinsseparatedbydividingthreadswhichrender
themindependent oneoftheother,eachofuniformweightnotexceeding :
(i)85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(ii)125ginothercases.
(B)Exceptions :
(a)Singleyarnofanytextilematerial,except:
(i)Singleyarnofsheep'sorlambs'wooloroffineanimalhair,unbleached ;and
(ii)Singleyarnofsheep'sorlambs'wooloroffineanimalhair,bleached,dyedorprinted,ofalength
lessthan2000m/kg;
(b)Multipleorcabledyarn,unbleached :
(i)Ofsilk,noilorotherwastesilk,howeverputup,or
(ii)Ofothertextilematerialexceptsheep'sorlambs'woolorfineanimalhair,inhanksorskeins;
(c)Multipleorcabledyarnofsilk,noilorotherwastesilk,bleached,dyedorprinted,ofalengthnotless
than75000m/kg,measuredmultiple;and
(d)Single,multipleorcabledyarnofanytextilematerial :
(i)Incross-reeled hanksorskeins;or
(ii)Putuponsupportsorinsomeothermannerindicating itsuseinthetextileindustry (forexample,
oncops,twistingmilltubes,pirns,conicalbobbinsorspindles,orreeledintheformofcocoonsfor
embroidery looms).
(C)Theaboveprovisions relatingtoflaxandramiearealsoapplicable inrespectofhemp.
5.(a)ForthepurposesofheadingNo55.07andsubheading 56.07AI,"gauze"meansafabricwithawarp
composed whollyorinpartofstandingorgroundthreadsandcrossingordoupthreadswhichcrossthe
standingorgroundthreadsmakingahalfturn,acompleteturnormoretoformloopsthroughwhich
weftthreadspass;
(b)ForthepurposesofheadingNo58.08,"plain"meansconsisting solelyofasingleseriesofregularmeshes
ofthesameshapeorsizewithoutanypatternorfilling-inofthemeshes.Inapplyingthisdefinitionnoaccount
istobetakenofanyminoropenspaceswhichareinherentintheformationofthemeshes.
6.ForthepurposesofthisSection,theexpression "madeup"means:
(a)Cutotherwisethanintorectangles ;
(b)Madeandfinishedbyweavingandreadyforuse(ormerelyneedingseparation bycuttingdividingthreads)
andnotrequiringsewingorfurtherfabrication (forexample,certaindusters,towels,tablecloths,scarf
squaresandblankets);
(c)Hemmedorwithrollededges(exceptfabricsinthepiecewhichhavebeencutfromwiderpiecesandhemmed
orrolledmerelytopreventunravelling ),orwithaknottedfringeatanyoftheedges;
(d)Cuttosizeandhavingundergone aprocessofdrawnthreadwork;

NoL314/212 OfficialJournaloftheEuropeanCommunities 15.11.76
(e)Assembled bysewing,gummingorotherwise (otherthanpiecegoodsconsisting oftwoormorelengthsof
identicalmaterialjoinedendtoendandpiecegoodscomposed oftwoormorefabricsassembled inlayers,
whetherornotpadded).
7.TheheadingsofChapters50to57and,exceptwherethecontextotherwiserequires,theheadingsofChapters
58to60,aretobetakennottoapplytogoodsmadeupwithinthemeaningofNote6above.Chapters50to
57aretobetakennottoapplytogoodsfallingwithinChapter58or59.
Additional Notes
1.Subjecttotheprovisions ofAdditional Note2below,theclassification ofgoodscontaining twoormore
textilematerialsshallbeeffectedwithintheheadingsofChapters58to63,inaccordance withthefollowing
provisions ,whereapplicable :
(a)Goodscontaining morethan10%byweightofsilk,noilorotherwastesilkoranycombination thereof
aretobeclassifiedasifconsisting whollyofthatoneofthosematerialswhichpredominates inweight;
(b)Allothergoodsaretobeclassifiedasifconsistingwhollyofthatonetextilematerialwhichpredominates
inweightoveranyothersingletextilematerial;and
(c)Theprovisions ofNote2(B)ofthisSectionshallalsoapply.
2.(a)InthecaseofgoodsfallingwithinheadingsNos58.01to58.05inclusiveandhavingagroundfabricanda
pileorloopedsurfaceorasurfacewithdesignsmadewiththread,noaccountshallbetakenoftheground
fabric;
(b)InthecaseofgoodsfallingwithinheadingNo58.07incorporating asupport,acoreorpadding,noaccount
shallbetakenofsuchsupport,coreorpadding;
(c)Inthecaseofembroidery fallingwithinheadingNo58.10,onlythegroundfabricshallbetakeninto
consideration .However,inthecaseofembroidery withoutvisibleground,classification shallbecarriedout
solelyaccordingtotheembroidering threads;and
(d)lnthecaseofgoodsfallingwithinChapters59to63,andcomposed oftwoormorefabrics,felts,braids,
etc.,ofdifferenttextilematerials,whetherornotcombined withcomponents constituting onlyaccessories
(linings,stiffenings ,collars,cuffs,lapels,ribbonsandothertrimmings ,ornamental ornot),accountshallonly
betaken,fortheapplication oftheseprovisions ,ofthepartconsidered asgivingthegoodstheiressential
characterwithinthemeaningofRule3fortheinterpretation ofthenomenclature oftheTariff.
CHAPTER 50
SILKANDWASTE SILK
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
50.01 Silk-worm cocoonssuitableforreeling 2 1
50.02 Rawsilk(notthrown) 10 5
50.03 Silkwaste(includingcocoonsunsuitable forreeling,silknoilsandpulled
orgarnetted rags) Free Free

NoL314/213 15.11.76 OfficialJournaloftheEuropean Communities
RateofDuty
Heading
numberDescription autonomous conventional
°/o 'U
1 2 3 4
50.04 Silkyarn,otherthanyarnofnoilorotherwastesilk,notputupfor
retailsale 12 7
50.05 Yarnspunfromsilkwasteotherthannoil,notputupforretailsale...... 7 3-5
50.06 Yarnspunfromnoilsilk,notputupforretailsale 5 .2*5
50.07 Silkyarnandyarnspunfromnoilorotherwastesilk,putupforretail
A.Silkyarn 13 10
B.Other 11 5
50.08 Silk-worm gut;imitationcatgutofsilk 7 3-5
50.09 Wovenfabricsofsilkorofwastesilkotherthannoil:
A.Crepes 17 12
B.Pongee,habutai,honan,shantung,corahandsimilarFarEasternfabrics,
ofpuxcsilk(notmixedwithnoilorotherwastesilkorwithother
textilematerials),plain-woven,unbleached ornotfurtherprocessed
thanscoured 16 8
C.Other:
I.Pongee,habutai,honan,shantung,corahandsimilarFarEastern
fabrics,ofpuresilk(notmixedwithnoilorotherwastesilkorwith
othertextilematerials ) 17 14
II.Other 17 13
50.10 Wovenfabricsofnoilsilk 17 8-5

15.11.76 NoL314/214 OfficialJournaloftheEuropeanCommunities
CHAPTER 51
MAN-MADE FIBRES (CONTINUOUS )
Notes
1.Throughout theTariff,theterm"man-made fibres"meansfibresorfilamentsoforganicpolymersproducedby
manufacturing processes,either:
(a)Bypolymerisation orcondensation oforganicmonomers ,forexample,polyamides ,polyesters ,polyurethanes
andpolyvinylderivatives ;or
(b)Bychemicaltransformation ofnaturalorganicpolymers (suchascellulose,casein,proteinsandalgae),for
example,viscoserayon,cuprammonium rayon(cupra),celluloseacetateandalginates .
Theterm"synthetictextilefibres"appliestothefibresorfilamentsdescribedunderparagraph (a)above,and
theterm"regenerated textilefibres"tothefibresorfilamentsdescribedunderparagraph (b).
2.HeadingNo51.01istobetakennottoapplytocontinuous filamenttowofman-made fibresfallingwithin
Chapter56.
3.Theexpression"yarnofman-made fibres(continuous)"istobetakennottoapplytoyarn(knownas"ruptured
filamentyarn")ofwhichthemajorityofthefilamentshavebeenrupturedbypassagethroughrollersorother
devices(Chapter56).
4.Monofilofman-made fibrematerialsofwhichnocross-sectional dimension exceeds 1mmistobeclassifiedin
headingNo51.01whenofaweightlessthan6-6mg/m(6*6tex)andinheadingNo51.02inothercases.Mono­
filofwhichanycross-sectional dimension exceeds1mmistobeclassifiedinChapter39.
Strip(artificialstrawandthelike)ofman-made fibrematerialsistobeclassifiedinheadingNo51.02whenofa
widthnotexceeding 5mmandinChapter39inothercases.
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
51.01 Yarnofmanmadefibres(continuous ),notputupforretailsale:
A.Yarnofsynthetictextilefibres 15 9
B.Yarnofregenerated textilefibres:
I.Hollow-filament yarn 15 2-5
II.Other 15 11

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/215
RateofDuty
Heading
numberDescription autonomous conventional
••/. •/.
1 2 3 4
51.02 Monofil,strip(artificialstrawandthelike)andimitationcatgut,ofman­
madefibrematerials :
A.Ofsynthetictextilematerials :
LMonofil 13 9
II.Other 14 10-5
B.Ofregenerated textilematerials :
I.Monofil 9 4-5
II.Other 10 5
51.03 Yarnofman-made fibres(continuous ),putupforretailsale:
A.Yarnofsynthetictextilefibres 19 9-5
B.Yarnofregenerated textilefibres 18 9
51.04 Wovenfabricsofman-made fibres(continuous ),includingwovenfabricsof
monofilorstripofheadingNo51.01or51.02:
A.Wovenfabricsofsynthetictextilefibres 21 13
B.Wovenfabricsofregenerated textilefibres 20 15

NoL314/216 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 52
METALLISED TEXTILES
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/»
1 2 3 4
52.01 Metallised yarn,beingtextileyarnspunwithmetalorcoveredwithmetal
byanyprocess 10 7
52.02 Wovenfabricsofmetalthreadorofmetallised yarn,ofakindusedin
articlesofapparel,asfurnishing fabricsorthelike 17 8-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/217
CHAPTER 53
WOOLANDOTHER ANIMAL HAIR
Note
Theexpression "fineanimalhair"meanshairofalpaca,llama,vicuna,yak,camel,Angora,Tibetan,Kashmirand
similargoats(butnotcommongoats),rabbit(includingAngorarabbit),hare,beaver,nutriaandmuskrat.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
%
1 2 3 4
53.01 Sheep'sorlambs'wool,notcardedorcombed Free Free
53.02 Otheranimalhair(fineorcoarse),notcardedorcombed:
A.Coarseanimalhair,prepared (forexample,bleached,dyed)and
artificially curled 3 1-5
B.Other Free Free
53.03 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),
notpulledorgarnetted Free Free
53.04 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),
pulledorgarnetted (includingpulledorgarnettedrags) Free Free
53.05 Sheep'sorlambs'woolorotheranimalhair(fineorcoarse),cardedor
combed 3 3
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupfor
retailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfine
animalhair - 5 (a)
B.Other 10 8
53.07 Yarnofcombedsheep'sorlambs'wool(worstedyarn),notputupfor
retailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfine
animaihair 5 (a)
B.Other 10 10
53.08 Yarnoffineanimalhair(cardedorcombed),notputupforretailsale.. 5 4
53.09 Yarnofhorsehairorofothercoarseanimalhair,notputupforretailsale 9 4-5
53.10 Yarnofsheep'sorlambs'wool,ofhorsehairorofotheranimalhair(fine
orcoarse),putupforretailsale 11 11
(a)SeeAnnex.

NoL314/218 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
HeadingnumberDescription autonomous
•/.conventional
•/.
1 2 3 4
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85°/oormorebyweightofsuchfibres
B.Other13
18(a)
(a)
53.12 Wovenfabricsofcoarseanimalhairotherthanhorsehair 16 8
53.13 Wovenfabricsofhorsehair 16 8
(a)SeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/219
CHAPTER 54
FLAXANDRAMIE
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
54.01 Flax,raworprocessedbutnotspun;flaxtowandwaste(includingpulled
orgarnetted rags) Free —
54.02 Ramie,raworprocessedbutnotspun;ramienoilsandwaste(including
pulledorgarnetted rags) Free Free
54.03 Flaxorramieyarn,notputupforretailsale:
A.Flaxyarn,polishedorglazed 16 9
B.Other:
I.Single,measuringperkg:
a)45000morless 10 6-5(a)
b)Morethan45000m 6 5
II.Multipleorcabled 10 7
54.04 Flaxorramieyarn,putupforretailsale:
A.Flaxyarn,polishedorglazed 16 10
B.Other 17 8-5
54.05 Wovenfabricsofflaxoroframie 21 16
(a)Dutyreducedto2%inrespectofunbleached flaxyarn(otherthantowyarn)ofalengthof30000morlessperleg,intendedforthemanufacture of
multipleorcabledyarnforthefootwearindustryorforwhippingcables,withinthelimitsofanannualquotaof500metrictonstobegrantedbydie
competent authorities oftheE.C.Thegrantingotsuchquotasshall,moreover,besubjecttoconditionstobedetermined bythecompetent authorities.

NoL314/220 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 55
COTTON
RateofDuty
Heading
numberDescription autonomous
°/oconventional
%
1 2 3 4
55.01 Cotton,notcardedorcombed Free Free
55.02 Cottonlinters Free Free
55.03 Cottonwaste(includingpulledorgarnetted rags),notcardedorcombed Free Free
55.04 Cotton,cardedorcombed 3 1-5
55.05 Cottonyarn,notputupforretailsale:
A.Multipleorcabled,finished,inballsoroncards,reels,tubesorsimilar
supports,ofaweight(includingsupport)notexceeding 900g
B.Other:
I.Measuring ,persingleyarn,120000mormoreperkg:
a)Singleyarns
b)Other
II.Other10
10
10
108
4
6
7
55.06 Cottonyarn¿putupforretailsale 16 12
55.07 Cottongauze 15 9
55.08 Terrytowellingandsimilarterryfabrics,ofcotton 18 15
55.09 Otherwovenfabricsofcotton:
A.Containing 85%ormorebyweightofcotton:
I.Ofawidthoflessthan85cm
II.Other
B.Other:
I.Ofzwidthoflessthan85cm
II.Other17
17
19
1913
14
14
XS

15.11.76OfficialJournaloftheEuropeanCommunitiesNoL314/221
CHAPTER 56
MAN-MADE FIBRES (DISCONTINUOUS )
Note
HeadingNo56.02istobetakentoapplyonlytocontinuous filamenttowofman-made fibres,consistingofparallel
filamentsofauniformlengthequaltothelengthofthetow,meetingthefollowingspecification :
(a)Lengthoftowexceeding 2m;
(b)Twistlessthan5turnspermetre;
(c)Weightperfilamentlessthan6-6mg/m(6-6tex);
(d)InthecaseoffilamentsdescribedinNote1(a)toChapter51,thetowmustbedrawn,thatistosay,beincapable
ofbeingstretchedbymorethan100%ofitslength;
(e)Totalweightoftowmorethan2g/m(2000tex).
Towofalengthnotexceeding2mistobeclassifiedinheadingNo56.01.
RateofDuty
Heading
numberDescription autonomous
«/.conventional
•/.
1 2 3 4
56.01 Man-made fibres(discontinuous ),notcarded,combedorotherwise pre­
paredforspinning:
A.Synthetictextilefibres ". 14 9
B.Regenerated textilefibres 12 8
56.02 Continuous filament towforthemanufacture ofman-made fibres
(discontinuous ):
A.Ofsynthetictextilefibres 14 8-5
B.Ofregenerated textilefibres 12 8
56.03 Waste(includingyarnwasteandpulledorgarnettedrags)ofman-made
fibres(continuous ordiscontinuous ),notcarded,combedorotherwise
preparedforspinning:
A.Ofsynthetic textilefibres 14 8-5
B.Ofregenerated textilefibres 12 8
56.04 Man-made fibres(discontinuous orwaste),carded,combedorotherwise
preparedforspinning :
A.Synthetictextilefibres 14 8-5
13 10

NoL314/222 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
56.05 Yarnofman-made fibres(discontinuous orwaste),notputupforretail
sale:
A.Ofsvnthetic textilefibres 15 11
B.Ofregenerated textilefibres 14 10
56.06 Yarnofman-made fibres(discontinuous orwaste),putupforretailsale.. 19 14
56.07 Wovenfabricsofman-made fibres(discontinuous orwaste):
A.Ofsynthetictextilefibres:
I.Gauzeweighingnotlessthan80g/m*butnotmorethan120g/m* 21 15
II.Other 21 16
B.Ofregenerated textilefibres 19 16

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/223
CHAPTER 57
OTHERVEGETABLE TEXTILE MATERIALS ;PAPERYARNAND
WOVEN FABRICS OFPAPERYARN
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
57.01 Truehemp("Cannabissativa"),raworprocessedbutnotspun;towand
wasteoftruehemp(includingpulledorgarnettedragsorropes) Free —
57.02 Manilahemp(abaca)("Musatextilis"),raworprocessedbutnotspun;
towandwasteofmanilahemp(includingpulledorgarnetted ragsor
Free Free
57.03 Juteandothertextilebastfibresnotelsewherespecifiedorincluded,raworprocessedbutnotspun;towandwastethereof(includingpulledorgar­
nettedragsorropes) Free Free
57.04 Othervegetabletextilefibres,raworprocessedbutnotspun;wasteof
suchfibres(includingpulledorgarnettedragsorropes) Free Free
57.05 Yarnoftruehemp:
A.Notputupforretailsale:
LPolishedorglazed 16 9
II.Other 10 6
B.Putupforretailsale 16 7
57.06 YarnofjuteorofothertextilebastfibresofheadingNo57.03 10 8
57.07 Yarnofothervegetabletextilefibres:
A.Coiryarn Free Free
B.Other 10 5
57.08 Paperyarn 1 10 8
57.09 Wovenfabricsoftruehemp 21 10-5
57.10 WovenfabricsofjuteorofothertextilebastfibresofheadingNo57.03:
A.Ofawidthofnotmorethan150cmandweighingpersquaremetre:
I.Lessthan310g 23 20
II.Notlessthan310gbutnotmorethan500g 23 19
III.Morethan500g 23 15
B.Ofawidthofmorethan150cm 23 22
57.11 Wovenfabricsofothervegetabletextilefibres 20 10
57.12 Wovenfabricsofpaperyarn19 9

NoL314/224 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 58
CARPETS ,MATS,MATTING ANDTAPESTRIES ;PILEANDCHENILLE FABRICS ;NARROW FABRICS ;
TRIMMINGS ;TULLEANDOTHERNETFABRICS ;LACE;EMBROIDERY
Notes
1.TheheadingsofthisChapteraretobetakennottoapplytocoatedorimpregnated fabrics,elasticfabricsor
elastictrimmings ,machinery beltingorothergoodsfallingwithinChapter59.However,embroidery onany
textilebasefallswithinheadingNo58.10.
2.InheadingsNos58.01and58.02,thewords"carpets"and"rugs"aretobetakentoextendtosimilararticleshaving
thecharacteristics offloorcoveringsbutintendedforuseforotherpurposes .Theseheadingsaretobetaken
nottoapplytofeltcarpets,whichfallwithinChapter59.
3.ForthepurposesofheadingNo58.05,theexpression "narrowwovenfabrics"means:
(a)Wovenfabricsofawidthnotexceeding30cm,whetherwovenassuchorcutfromwiderpieces,provided
withsdvedgps (woven,gummedormadeotherwise )onbothedges:
(b)Tubularwovenfabricsofaflattenedwidthnotexceeding 30cm;and
(c)Biasbindingwithfoldededges,ofawidthwhenunfoldednotexceeding30cm.
NarrowwovenfabricsintheformoffringesaretobetreatedasfallingwithinheadingNo58.07
4.HeadingNo58.08istobetakennottoapplytonetsornettinginthepiecemadeoftwine,cordageorrope
whicharetobetakenasfallingwithinheadingNo59.05.
5.InheadingNo58.10,theexpression"embroidery "means,interalia,embroidery withmetalorglassthreadona
visiblegroundoftextilefabricandsewnappliqudworkofsequins,beadsorornamental motifsoftextileor
othermaterials .Theheadingistobetakennottoapplytoneedlework tapestry (headingNo58.03).
6.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmadeof
metalthreadandofakindusedinapparel,asfurnishings orthelike.
Additional Note
Forthepurposesofapplyingthemaximumrateofdutyprovidedforinrespectofcarpets,carpetingandrugsfalling
withinsubheading 58.01A,thedutiablesufaceshallnotincludetheheading,theselvedgesandthefringes.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/225
RateofDuty
Heading
numberDescription autonomous
•/.conventional
·/#
1 2 3 4
58.01 Carpets,carpetingandrugs,knotted(madeupornot):
A.Ofwooloroffineanimalhair 32
withamax.
of5UA
perm224
withamax.
of4UA
perm2
B.Ofsilk,ofwastesilkotherthannoil,ofsynthetictextilefibres,ofyarn
fallingwithinheadingNo52.01orofmetalthreads 40 20
C.Ofothertextilematerials 24 12
5802Othercarpets,carpeting,rugs,matsandmatting,and"Kelem","Schumacks"
and"Karamanie "rugsandthelike(madeupornot):
A.Carpets,carpeting,rugs,matsandmatting:
I.Coirmatsandmatting,andtuftedcarpets,carpetingandrugs 23 23
II.Other 23 20
B."Kelem","Schumacks "and"Karamanie "rugsandthelike 21 10-5
58.03 Tapestries ,hand-made ,ofthetypeGobelins,Flanders,Aubusson ,Beauvais
andthelike,andneedle-worked tapestries (forexample,petitpointand
crossstitch)madeinpanelsandthelikebyhand 21 8-5
58.04 Wovenpilefabricsandchenillefabrics(otherthanterrytowellingor
similarterryfabricsofcottonfallingwithinheadingNo55.08andfabrics
fallingwithinheadingNo58.05) 19 15
58.05 Narrowwovenfabrics,andnarrowfabrics(bolduc)consisting ofwarp
withoutweftassembled bymeansofanadhesive,otherthangoodsfalling
withinheadingNo58.06:
A.Narrowwovenfabrics:
I.Pilefabricsorchenillefabrics:
a)Ofman-made fibresorofcotton 21 10-5
b)Ofsilk,ofnoilsilkorofotherwastesilk 20 10
c)Ofothertextilematerials 18 7
II.Other 18 14
B.Bolduc 16 10
58.06 Wovenlabels,badgesandthelike,notembroidered ,inthepiece,instrips
orcuttoshapeorsize 20 10
58.07 Chenilleyarn(including flockchenilleyarn),gimpedyarn(otherthan
metallised yarnofheadingNo52.01andgimpedhorsehairyarn);braids
andornamental trimmings inthepiece;tassels,pomponsandthelike:
A.Braidsofawidthof5cmorless,ofman-made fibres(includingmono­
filorstripofheadingNo51.01or51.02),offlax,oframieorof
vegetabletextilefibresofChapter57 13 6-5
B.Other '16 8

NoL314/226 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
•/.conventional
%
1 2 3 4
58.08 Tulleandothernetfabrics(butnotincludingwoven,knittedorcrocheted
fabrics),plain:
A.Tulleorothernetfabricsnotcomprised inBbelow
B.Knottednetfabrics20
2210
11
58.09 Tulleandothernetfabrics(butnotincludingwoven,knittedorcrocheted
fabrics),figured;handormechanically madelace,inthepiece,instrips
orinmotifs:
A.Tulleandothernetfabrics
B.Lace:
I.Hand-made
II.Mechanically made22
20
2313
14
11-5
58.10 Embroidery ,inthepiece,instripsorinmotifs:
A.Embroidery withoutvisibleground:
I.Ofavalueofmorethan35UAperkgnetweight
II.Other
B.Other:
LOfavalueofmorethan17-5UAperkgnetweight
II.Other17
17
17
179
13
9
13

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/227
CHAPTER 59
WADDING ANDFELT;TWINE,CORDAGE ,ROPESANDCABLES;SPECIAL FABRICS ;IMPREGNATED AND
COATED FABRICS ;TEXTILE ARTICLES OFAKINDSUITABLE FORINDUSTRIAL ,USE
Notes
1.ForthepurposesofthisChapter,theexpression "textilefabric"istobetakentoapplyonlytothetextilefabrics
ofChapters50to57andheadingsNos58.04and58.05,thebraidsandtrimmings inthepieceofheadingNo
58.07,thetulleandothernetfabricsofheadingNos58.08and58.09,laceofheadingNo58.09andtheknitted
andcrocheted ;fabricsofheadingNo60.01.
2.(A)HeadingNo59.08istobetakentoapplytotextilefabricsimpregnated ,coated,coveredorlaminatedwith
preparations ofcellulosederivatives orofotherartificialplasticmaterialswhatevertheweightpersquare
metreandwhateverthenatureoftheplasticmaterial (compact,foam,spongeorexpanded).
Itdoesnot,however,cover:
(a)Fabricsinwhichtheimpregnation ,coatingorcoveringcannotbeseenwiththenakedeye(usually
Chapters50to58and60);forthepurposeofthisprovision ,noaccountshouldbetakenofanyresulting
changeofcolour;
(b)Productswhichcannot,withoutfracturing ,bebentmanuallyaroundacylinderofadiameterof7mm,
atatemperature between15°and30°C(usuallyChapter39);or
(c)Productsinwhichthetextilefabriciseithercompletely embedded inartificialplasticmaterialorcoated
orcoveredonbothsideswithsuchmaterial (Chapter39).
(B)HeadingNo59.12doesnotapplyto:
(a)Fabricsinwhichtheimpregnation orcoatingcannotbeseenwiththenakedeye(usuallyChapters50
to58and60);forthepurposeofthisprovision,noaccountshouldbetakenofanyresultingchangeof
colour;
(b)Fabricspaintedwithdesigns(otherthanpaintedcanvasbeingtheatricalscenery,studioback-cloths
orthelike);
(c)Fabricscoveredwithflock,dust,powderedcorkorthelikeandbearingdesignsresultingfromthese
treatments ;or
(d)Fabricsfinishedwithnormaldressingshavingabasisofamylaceous orsimilarsubstances .
3.InheadingNo59.11theexpression "rubberised textilefabrics"means:
(a)Textilefabricsimpregnated ,coated,coveredorlaminatedwithrubber:
(i)Weighingnotmorethan1500g/m2;or
(ii)Weighingmorethan1500g/m2andcontaining morethan50%byweightoftextilematerial;
(b)Fabricscomposed ofparalleltextileyarnsagglomerated withrubber,irrespective oftheirweightpersquare
metre;and
(c)Plates,sheetsandstrip,ofexpanded ,foamorspongerubber,combinedwithtextilefabric,otherthanthose
fallinginChapter40byvirtueofthelastparagraph ofNote2tothatChapter.
4.HeadingNo59.16istobetakennottoapplyto:
(a)Transmission ,conveyororelevatorbeltingofathicknessoflessthan3mm;or

NoL314/228 OfficialJournaloftheEuropeanCommunities 15.11.76
(b)Transmission ,conveyororelevatorbeltsorbeltingoftextilefabricimpregnated ,coated,coveredorlaminated
withrubberormadefromtextileyarnorcordimpregnated orcoatedwithrubber(headingNo40.10).
5.HeadingNo59.17istobetakentoapplytothefollowinggoodswhicharetobetakenasnotfallingwithin
anyotherheadingofSectionXI:
(a)Textileproducts (otherthanthosehavingthecharacteroftheproductsofheadingsNos59.14to59.16),
thefollowingonly:
(i)Textilefabric,feltandfelt-linedwovenfabric,coated,coveredorlaminatedwithrubber,leatherorother
material,ofakindcommonly usedforcardclothing,andsimilarfabricofakindcommonly used
inmachinery orplant;
(ii)Boltingcloth;
(iii)Strainingclothofakindcommonly usedinoilpressesandthelike,oftextilefibresorofhumanhair;
(iv)Woventextilefelts,whetherornotimpregnated orcoated,ofakindcommonly usedinpaper-making
orothermachinery ,tubularorendlesswithsingleormultiplewarpand/orweft,orflatwovenwithmult­
iplewarpand/orweft;
(v)Textilefabricsreinforcedwithmetal,ofakindcommonly usedinmachinery orplant;
(vi)TextilefabricsofthemetallisedyarnfallingwithinheadingNo52.01,ofakindcommonly usedinpaper­
makingorothermachinery ;
(vii)Cords,braidsandthelike,whetherornotcoated,impregnated orreinforcedwithmetal,ofakindcom­
monlyusedinmachinery orplantaspackingorlubricating materials ;
(b)Textilearticles(otherthanthoseofheadingsNos59.14to59.16)ofakindcommonly usedinmachinery
orplant(forexample,gaskets,washers,polishingdiscsandothermachinery parts).Textilefabrics,wadding,
feltorbondedfibreorsimilarbondedyarnfabrics,inthepiece,cuttolengthorsimplycuttorectangular
shape,arenotconsidered tobetextilearticlesofakindcommonly usedinmachinery orplant.
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/.
1 2 3 4
59.01 Waddingandarticlesofwadding;textileflockanddustandmillneps:
A.Waddingandarticlesofwadding :
I.Ofman-made fibres:
a)Rollsofadiameterofnotmorethan8mm 10 5
b)Other 10 8
II.Ofothertextilematerials 10 5
B.Flockanddustandmillneps:
I.Ofman-made fibres 8 4
II.Ofothertextilematerials Free Free
59.02 Feltandarticlesoffelt,whetherornotimpregnated orcoated:
A.Feltinthepieceorsimplycuttorectangular shape 16 11-5
B.Other 19 9-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/229
RateofDuty
Heading
numberDescription autonomous conventional
°/o •/.
1 2 3 4
59.03 Bondedfibrefabrics,similarbondedyarnfabrics,andarticlesofsuch
fabrics,whetherornotimpregnated orcoated 18 12
59.04 Twine,cordage,ropesandcables,plaitedornot 16 13
59.05 Netsandnettingmadeoftwine,cordageorrope,andmadeupfishing
netsofyarn,twine,cordageorrope:
A.Fishingnetsandnetting:
I.Ofvegetabletextilematerials 14 11
II.Ofothertextilematerials 19 13-5
B.Other:
I.Ofman-made fibres 19 13-5
II.Ofothertextilematerials 19 9-5
59.06 Otherarticlesmadefromyarn,twine,cordage,ropeorcables,otherthan
textilefabricsandarticlesmadefromsuchfabrics 18 9
59.07 Textilefabricscoatedwithgumoramylaceous substances ,ofakindused
fortheoutercoversofbooksandthelike;tracingcloth;preparedpainting
canvas;buckramandsimilarfabricsforhatfoundations andsimilaruses 18 11
59.08 Textilefabricsimpregnated 1,coated,coveredorlaminatedwithpreparations
ofcellulosederivatives orofotherartificialplasticmaterials 18 14
59.09 Textilefabricscoatedorimpregnated withoilorpreparations withabasis
ofdryingoil:
A.Oilclothandothertextilefabricscoatedwithpreparations withabasis
ofdryingoil 19 7-5
B.Oilsilkandsimilaroiledfabrics 17 7
59.10 Linoleumandmaterialspreparedonatextilebaseinasimilarmannerto
linoleum,whetherornotcuttoshapeorofakindusedasfloorcoverings ;
floorcoveringsconsisting ofacoatingappliedonatextilebase,cutto
shapeornot 20 8
59.11 Rubberised textilefabrics,otherthanrubberised knittedorcrocheted
goods:
A.Rubberised textilefabricsnotcomprised inBbelow:
I.Adhesivestrips,ofawidthnotexceeding 10cm,thecoatingof
whichconsistsofunvulcanized naturalorsyntheticrubber 16 6-5
II.Fabricscombinedwithexpanded,foamorspongerubber 18 9
III.Other 18 8-5
B.Fabricsmentioned inNote3(b)tothisChapter 15 14

NoL314/230 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«
1 2 3 4
59.12 Textilefabricsotherwise impregnated orcoated;paintedcanvasbeing
theatricalscenery,studioback-cloths orthelike 18 7
59.13 Elasticfabricsandtrimmings (otherthanknittedorcrocheted goods)
consistingoftextilematerialscombinedwithrubberthreads 18 11
59.14 Wicks,ofwoven,plaitedorknittedtextilematerials,forlamps,stoves,
lighters,candlesandthelike;tubularknittedgas-mantle fabricandin­
candescent gasmantles 17 8-5
59.15 Textilehosepiping andsimilartubing,withorwithoutlining,armouror
accessories ofothermaterials 19 11
59.16 Transmission ,conveyororelevatorbeltsorbelting,oftextilematerial,
whetherornotstrengthened withmetalorothermaterial 14 7-5
59.17 Textilefabricsandtextilearticles,ofakindcommonly usedinmachinery
orplant:
A.Textilefabrics,feltandfelt-linedwovenfabric,coated,coveredor
laminatedwithrubber,leatherorothermaterial,ofakindcommonly
usedforthemanufacture ofcardclothing,andsimilarfabricsofakind
commonly usedinmachinery orplant 13 8
B.Boltingcloth,whetherornotmadeup(a):
I.Ofsilkorofwastesilkotherthannoil 10 4
II.Ofothertextilematerials 16 6-5
C.Wovenfabrics,feltedornot,whetherornotimpregnated orcoated,
ofakindcommonly usedinpaper-making orothermachinery ,tubular
orendlesswithsingleormultiplewarpand/orweft,orflatwoven
withmultiplewarpand/orweft:
I.Ofsilkorofman-made fibres15 9
II.Ofothertextilematerials15 6
D.Other16 9-5
(a)Entryunderthiisubheading ofboltingcloth,notmadeup,issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/231
CHAPTER 60
KNITTED ANDCROCHETED GOODS
Notes
1.ThisChapterdoesnotcover:
(a)CrochetlaceofheadingNo58.09;
(b)KnittedorcrochetedgoodsfallingwithinChapter59;
(c)Corsets,corset-belts ,suspender-belts ,brassieres ,braces,suspenders ,gartersorthelike(headingNo61.09);
(d)OldclothingorotherarticlesfallingwithinheadingNo63.01;or
(e)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
2.HeadingsNos60.02to60.06aretobetakentoapplytoknittedorcrochetedarticlesandtopartsthereof:
(a)Knittedorcrocheteddirectlytoshape,whetherimportedasseparateitemsorintheformofanumberof
itemsinthelength;
(b)Madeup,bysewingorotherwise .
3.ForthepurposesofheadingNo60.06,knittedorcrochetedarticlesarenotconsidered tobeelasticarticles
onlybyreasonoftheircontaining rubberthreadorelasticformingmerelyasupporting band.
4.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmade
ofmetalthreadandofakindusedinapparel,asfurnishings orthelike.
5.ForthepurposesofthisChapter :
(a)"Elastic"meansconsistingoftextilematerialscombinedwithrubberthreads;and
(b)"Rubberised "meansimpregnated ,coated,coveredorlaminatedwithrubber,ormadewithtextilethread
impregnated ,coatedorcoveredwithrubber.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
60.01 Knittedorcrochetedfabric,notelasticnorrubberised :
A.Ofwooloroffineanimalhair 16 13
B.Ofman-made fibres 20 13
C.Ofothertextilematerials 19 14
60.02 Gloves,mittensandmitts,knittedorcrocheted,notelasticnorrubberised 23 20

15.11.76NoL314/232 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«
1 2 3 4
60.03 Stockings,understockings,socks,ankle-socks ,sockettesandthelike,
knittedorcrocheted ,notelasticnorrubberised 22 13
60.04 Undergarments,knittedorcrocheted,notelasticnorrubberised :
A.Ofcotton 21 17
B.Ofothertextilematerials 21 17
60.05 Outergarmentsandotherarticles,knittedorcrocheted,notelasticnor
rubberised :
A.Outergarmentsandclothingaccessories :
I.Jerseysandpullovers,containing atleast50°/©byweightofwool
andweighing600gormoreperarticle 21 10-5
II.Other 21 18
B.Other 20 13
60.06 Knittedorcrochetedfabricandarticlesthereof,elasticorrubberised (in­
cludingelasticknee-capsandelasticstockings):
A.Fabric 18 11
B.Other 20 16

15.11.76 OfficialJournaloftheEuropeanCommunities No.L314/233
CHAPTER 61
ARTICLES OFAPPAREL ANDCLOTHING ACCESSORIES OFTEXTILE FABRIC,
OTHERTHANKNITTED ORCROCHETED GOODS
Notes
1.TheheadingsofthisChapteraretobetakentoapplytoarticlesofthekindsdescribedthereinonlywhenmade
upofanytextilefabric(includingfelt,bondedfibrefabric,braidortrimmings ofheadingNo58.07,tulleor
othernetfabricsandlace)oroffabricofmetalthread,butnotincludingarticlesofknittedorcrochetedmaterial
otherthanthosefallingwithinheadingNo61.09.
2.TheheadingsofthisChapterdonotcover:
(a)OldclothingorotherarticlesfallingwithinheadingNo63.01;or
(b)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
3.ForthepurposesofheadingsNos61.01to61.04:
(a)Articleswhichcannotbeidentifiedaseithermen'sorboys'garmentsoraswomen'sorgirls'garments
aretobeclassifiedinheadingNo61.02or61.04asthecasemaybe;
(b)Theexpression "infants'garments"istobetakentoapplyto:
(i)Garmentsforyoungchildrenwhicharenotidentifiable asforwearexclusively byboysorbygirls,and
(ii)Babies'napkins.
4.Scarvesandarticlesofthescarftype,squareorapproximately square,ofwhichnosideexceeds60cmareto
beclassifiedashandkerchiefs (headingNo61.05).
Handkerchiefs ofwhichanysideexceeds60cmaretobeclassifiedinheadingNo61.06.
5.TheheadingsofthisChapteraretobetakentoapplytotextilefabrics(otherthanknittedorcrochetedfabric)
cuttoshapeformakingarticlesofthisChapter.
HeadingNo61.09,however,alsoincludesfabricsknittedorcrochetedtoshapeformakingarticlesclassified
inthatheading,whetherimportedasseparateitemsorintheformofanumberofitemsinthelength.
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
61.01 Men'sandboys'outergarments 20 17
61.02 Women's,girls'andinfants'outergarments :
A.Babies'garments
B.Other22
2010-5
17
61.03 Men'sandboys'undergarments,includingcollars,shirtfrontsandcuffs 20 17
61.04 Women's,girls'andinfants'undergarments 22 13

NoL314/234 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/.
1 2 3 4
61.05 Handkerchiefs :
A.Ofcottonfabric,ofavalueofmorethan15UAperkgnetweight.... 20 11
B.Other 20 14
61.06 Shawls,scarves,mufflers,mantillas,veilsandthelike 21 16
61.07 Ties,bowtiesandcravats 21 10-5
61.08 Collars,tuckers,fallals,bodice-fronts ,jabots,cuffs,flounces,yokesand
similaraccessories andtrimmings forwomen'sandgirls'garments 21 10-5
61.09Corsets,corset-belts ,suspender-belts ,brassières,braces,suspenders ,garters
andthelike(includingsucharticlesofknittedorcrochetedfabric),whether
ornotelastic 21 8-5
61.10 Gloves,mittens,mitts,stockings,socksandsockettes,notbeingknittedor
crocheted goods 21 14-5
61.11Madeupaccessories forarticlesofapparel(forexample,dressshields,
shoulderandotherpads,belts,muffs,sleeveprotectors,pockets) 21 10-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/235
CHAPTER 62
OTHER MADEUPTEXTILE ARTICLES
Notes
1.TheheadingsofthisChapteraretobetakentoapplytothearticlesofthekindsdescribedthereinonlywhen
madeupofanytextilefabric(otherthanfeltandbondedfibreorsimilarbondedyarnfabrics)orofthebraids
ortrimmings ofheadingNo58.07,notbeingknittedorcrochetedgoods.
2.TheheadingsofthisChapterdonotcover:
(a)GoodsfallingwithinChapter58,59or61;or
(b)OldclothingorotherarticlesfallingwithinheadingNo63.01.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
62.01 Travelling rugsandblankets:
A.Electrically heated ,
B.Other:
LOfcotton
II.Ofothertextilematerials19
19
1912
14
14
62.02 Bedlinen,tablelinen,toiletlinenandkitchenlinen;curtainsandother
furnishing articles:
A.Netcurtains
B.Other22
2217
19
62.03 Sacksandbags,ofakindusedforthepackingofgoods:
A.OfjuteorofothertextilebastfibresofheadingNo57.03:
I.Used
II.Other:
a)Offabricweighinglessthan310g/m*
b)Offabricweighingnotlessthan310g/m*butnotmorethan
500g/ml
c)Offabricweighingmorethan500g/m8
B.Ofothertextilematerials :
"I.Used:
a)Offlaxorofsisal
b)Other
II.Other11
23
23
23
10
19
198
20
19
15
8
10
13
62.04 Tarpaulins ,sails,awnings,sunblinds,tentsandcampinggoods:
A.Ofcotton
B.Ofothertextilematerials19
1915
16

NoL314/236 OfficialJournaloftheEuropeanCommunities 15.11.76
Heading
numberDescriptionRateofDuty
autonomous
°/oconventional
•/«
1 2 3 4
62.05 Othermadeuptextilearticles(includingdresspatterns):
A.Stripsfortheinternalreinforcement ofbelts,ofawidthofnotlessthan
12mmbutnotmorethan102mm,composed oftwostripsoffabric
ofcottonorofregenerated textilefibres,whichhavebeenstuck
together,theedgesofthenarrowerstrip,whichhasbeenstiffenedby
impregnation withsyntheticresin,beingcoveredbythefoldingover
oftheedgesofthewiderstrip
B.Floorcloths,dishcloths,dustersandthelike
C.Other21
21
218
15
10-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/237
CHAPTER 63
OLDCLOTHING ANDOTHER TEXTILE ARTICLES :RAGS
RateofDuty
Heading
numberDescription autonomous conventional
•/.
1 2 3 4
63.01 Clothing,clothingaccessories ,travellingrugsandblankets,household linen
andfurnishing articles(otherthanarticlesrailingwithinheadingNo58.01,
58.02or58.03),oftextilematerials,footwearandheadgearofanymaterial,
showingsignsofappreciable wearandimportedinbulkorinbales,sacks
orsimilarbulkpackings :
A.Usedclothing 18 8
B.Other 18 7
63.02 Usedornewrags,scraptwine,cordage,ropeandcablesandwornout
articlesoftwine,cordage,ropeorcables Free Free

NoL314/238 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION XII
FOOTWEAR ,HEADGEAR ,UMBRELLAS ,SUNSHADES ,WHIPS,RIDING-CROPS ANDPARTSTHEREOF ;
PREPARED FEATHERS ANDARTICLES MADETHEREWITH ;ARTIFICIAL FLOWERS ;
ARTICLES OFHUMAN HAIR;FANS
CHAPTER 64
FOOTWEAR ,GAITERS ANDTHELIKE;PARTSOFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Footwear,withoutappliedsoles,knittedorcrocheted (headingNo60.03)orofothertextilefabric(except
feltorbondedfibreorsimilarbondedyarnfabrics)(headingNo62.05);
(b)OldfootwearfallingwithinheadingNo63.01;
(c)Articlesofasbestos (headingNo68.13);
(d)Orthopaedic footwearorotherorthopaedic appliances ,orpartsthereof(headingNo90.19);or
(e)Toysandskatingbootswithskatesattached (Chapter97).
2.ForthepurposesofheadingsNos64.05and64.06,theexpression "parts"istobetakennottoincludepegs,
bootprotectors ,eyelets,boothooks,buckles,ornaments ,braid,laces,pomponsorothertrimmings (which
aretobeclassifiedintheirappropriate headings)orbuttonsorothergoodsfallingwithinheadingNo98.01.
3.ForthepurposesofheadingNo64.01,theexpression "rubberorartificialplasticmaterial"istobetakento
includeanytextilefabriccoatedorcoveredexternallywithoneorbothofthosematerials .
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
64.01 Footwearwithoutersolesanduppersofrubberorartificialplasticmaterial 20 20
64.02 Footwearwithoutersolesofleatherorcomposition leather;footwear
(otherthanfootwearfallingwithinheadingNo64.01)withoutersolesof
rubberorartificialplasticmaterial:
A.Footwearwithuppersofleather 20 8
B.Other 20 (a)
64.03 Footwear withoutersolesofwoodorcork 18 9
(a)SeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/239
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
64.04 Footwear withoutersolesofothermaterials , 18 7
64.05 Partsoffootwear,removable in-soles,hoseprotectors andheelcushions,
ofanymaterialexceptmetal:
A.Assemblies ofuppersaffixedtoinnersolesortoothersolecomponents ,
butwithoutoutersoles 18 9
B.Other 16 65
64.06 Gaiters,spats,leggings,puttees,cricketpads,shin-guards andsimilar
articles,andpartsthereof 19 9-5

NoL314/240 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 65
HEADGEAR ANDPARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)OldheadgearfallingwithinheadingNo63.01;
(b)Hairnetsofhumanhair(headingNo67.04);
(c)Asbestosheadgear (headingNo68.13);or
(d)Dolls'hatsorothertoyhats,orcarnivalarticlesofChapter97.
2.HeadingNo65.02istobetakennottoapplytohat-shapes madebysewing(otherthanhat-shapes madeby
thesewinginspiralsofplaitedorotherstrips).
RateoíDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
65.01 Hat-forms ,hatbodiesandhoodsoffelt,neitherblockedtoshapenor
withmadebrims;plateauxandmanchons (includingslitmanchons ),of
felt:
A.Offurfeltoroffeltofwoolandfur 13 7-5
B.Other 11 8
65.02 Hat-shapes ,plaitedormadefromplaitedorotherstripsofanymaterial,
neitherblockedtoshapenorwithmadebrims:
A.Ofwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp
(abaca),sisalorotherunspunvegetablefibres 8 4-5
E.Ofothermaterials 15 6-5
65.Ó3 Felthatsandotherfeltheadgear,beingheadgearmadefromthefelthoods
and.plateauxfallingwithinheadingNo65.01,whetherornotlinedor
trimmed :
A.Noelinedortrimmed :
I.Offurfeltoroffeltofwoolandfur 15 7-5
II.Other 15 8
B.Linedortrimmed :
I.Offurfeltoroffeltofwoolandfur 17 10-5
II.Other 17 9-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/241
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
65.04 Hatsandotherheadgear,plaitedormadefromplaitedorotherstripsof
anymaterial,whetherornotlinedortrimmed :
A.Notlinedortrimmed :
I.Ofwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp
(abaca),sisalorotherunspunvegetablefibres 11 5-5
II.Ofothermaterials 16 6-5
B.Linedortrimmed i 18 9
65.05 Hatsandotherheadgear (includinghairnets),knittedorcrocheted ,or
madeupfromlace,feltorothertextilefabricinthepiece(butnotfrom
strips),whetherornotlinedortrimmed 19 9-5
65.06 Otherheadgear,whetherornotlinedortrimmed 19 9-5
65.07 Head-bands ,linings,covers,hatfoundations ,hatframes(includingspring
framesforoperahats),peaksandchinstraps ,forheadgear :
A.Head-bands 12 5
B.Other 16 8

NoL314/242 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 66
UMBRELLAS ,SUNSHADES ,WALKING-STICKS ,WHIPS,RIDING-CROPS ANDPARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Measurewalking-sticks orthelike(headingNo90.16);
(b)Firearm-sticks ,sword-sticks ,loadedwalking-sticks orthelike(Chapter93);or
(c)GoodsfallingwithinChapter97(forexample,toyumbrellasandtoysunshades).
2,HeadingNo66.03istobetakennottoapplytoparts,trimmingsoraccessories oftextilematerial,nortocovers,
tassels,thongs,umbrellacasesorthelike,ofanymaterial.Suchgoodsimportedwith,butnotfittedto,articles
fallingwithinheadingNo66.01or66.02aretobeclassifiedseparatelyandarenottobetreatedasforming
partofthosearticles.
RateofDuty
HeadingnumberDescription autonomous
•/.conventional
•/.
1 2 3 4
66.01 Umbrellas andsunshades (including walking-stick umbrellas,umbrella
tents,andgardenandsimilarumbrellas ) 20 16
66.02 Walking-sticks (including climbing-sticks andseat-sticks),canes,whips,
riding-crops andthelike 17 7
66.03 Parts,fittings,trimmings andaccessories ofarticlesfallingwithinheading
No66.01or66.02:
A.Handlesandknobs 17 6-5
B.Frames,includingframesmountedonshafts(sticks) 19 15
C.Otherparts,fittings,trimmings andaccessories 17 13

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/243
CHAPTER 67
PREPARED FEATHERS ANDDOWNANDARTICLES MADEOFFEATHERS OROFDOWN;
ARTIFICIAL FLOWERS ;ARTICLES OFHUMAN HAIR;FANS
Notes
1.ThisChapterdoesnotcover:
(a)Strainingclothofhumanhair(headingNo59.17);
(b)Floralmotifsoflace,ofembroidery orothertextilefabric(SectionXI);
(c)Footwear (Chapter64);
(d)Headgear (Chapter65);
(e)Featherdusters(headingNo96.04),powder-puffs (headingNo96.05)orhairsieves(headingNo96.06);
or
(f)Toys,sportsrequisitesorcarnivalarticles(Chapter97).
2.HeadingNo67.01istobetakennottoapplyto:
(a)Goods(forexample,bedding)inwhichfeathersordownconstituteonlyfillingorpadding;
(b)Articlesofapparelandaccessories theretoinwhichfeathersordownconstitutenomorethanmeretrimming
orpadding;
(c)ArtificialflowersorfoliageorpartsthereoformadeuparticlesofheadingNo67.02;or
(d)Fans(headingNo67.05).
3.HeadingNo67.02istobetakennottoapplyto:
(a)Articlesofglass(Chapter70);
(b)Artificialflowers,foliageorfruitofpottery,stone,metal,woodorothermaterials,obtainedinonepiece
bymoulding ,forging,carving,stampingorotherprocess,orconsisting ofpartsassembled otherwisethan
bybinding,glueingorsimilarmethods .
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
67.01 Skinsandotherpartsofbirdswiththeirfeathersordown,feathers,parts
offeathers,down,andarticlesthereof (otherthangoodsfallingwithin
headingNo05.07andworkedquillsandscapes):
A.Skinsandotherpartsofbirdswiththeirfeathersordown:
I.Dressedgooseskins,withoutfeathersbutwithdown,notcut.... 9 4-5
II.Other 15 7-5
B.Feathers,partsoffeathersanddown 15 7-5

NoL314/244 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/o °/o
1 2 3 4
67.01
(continued)C.Madeuparticles 22 9
67.02 Artificialflowers,foliageorfruitandpartsthereof;articlesmadeofarti­
ficialflowers,foliageorfruit:
A.Artificialflowers,foliageorfruitandpartsthereof:
I.Tarts 18 13
II.Other 21 15
B.Articlesmadeofartificialflowers,foliageorfruit 23 17
67.03 Humanhair,dressed,thinned,bleachedorotherwise worked;woolor
otheranimalhairpreparedforuseinmakingwigsandthelike:
A.Humanhair,notfurtherworkedthandressed 9 4-5
B.Other 14 7
67.04 Wigs,falsebeards,eyebrowsandeyelashes,switchesandthelike,ofhuman
oranimalhairoroftextiles;otherarticlesofhumanhair(includinghair
19 7-5
67.05 Fansandhandscreens,non-mechanical ,ofanymaterial ;framesand
handlesthereforandpartsofsuchframesandhandles,ofanymaterial .. 21 8-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/245
SECTION XIII
ARTICLES OFSTONE,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICA
ANDOFSIMILAR MATERIALS ;CERAMIC PRODUCTS :GLASSANDGLASSWARE
CHAPTER 68
ARTICLES OFSTONE,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICAANDOFSIMILAR MATERIALS
Notes
1.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter25;
(b)Coatedorimpregnated paperfallingwithinheadingNo48.07(forexample,papercoatedwithmicapowder
orgraphite,bituminised orasphaltedpaper);
(c)Coatedorimpregnated textilefabricfallingwithinChapter59(forexample,mica-coated fabric,bituminised
orasphaltedfabric);
(d)ArticlesfallingwithinChapter71;
(e)Toolsorpartsoftools,fallingwithinChapter82;
(f)Lithographic stonesofheadingNo84.34;
(g)Electricalinsulators (headingNo85.25)orfittingsofinsulatingmaterialfallingwithinheadingNo85.26;
(h)Dentalburrs(headingNo90.17);
(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(k)ArticlesfallingwithinheadingNo95.07;
(1)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );
(m)GoodsfallingwithinheadingNo98.01(forexample,buttons),No98.05(forexample,slatepencils)or
No98.06(forexample,drawingslates);or
(n)Worksofart,collectors'piecesorantiques (Chapter99).
2.InheadingNo68.02theexpression "workedmonumental orbuildingstone"istobetakentoapplynotonly
tothevarietiesofstonereferredtoinheadingsNos25.15and25.16butalsotoallothernaturalstone(for
example,quartzite,flint,dolomiteandsteatite)similarlyworked;itis,however,tobetakennottoapplyto
slate.

NoL314/246 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
68.01 Roadandpavingsetts,curbsandflagstones,ofnaturalstone(exceptslate) 4 2-5
68.02 Workedmonumental orbuildingstone,andarticlesthereof (including
mosaiccubes),otherthangoodsfallingwithinheadingNo68.01orwithin
Chapter69:
A.Workedmonumental orbuildingstone:
I.Simplycutorsawn,withaflatorevensurface:
a).Calcareous stoneoralabaster 10 8
b)Otherstone:
1.Flintforlininggrinders 6 5
2.Other 8 4
II.Mouldedorturned,butnototherwiseworked :
a)Calcareous stoneoralabaster 12 6
b)Otherstone 10 5
III.Polished,decoratedorotherwiseworked,butnotcarved:
a)Calcareous stoneoralabaster 15 7-5
b)Otherstone:
1.Ofanetweightoflessthan10kg 13 8-5
2.Other 13 6-5
IV.Carved 14 7
B.Mosaiccubes;powder,granulesandchippings ,artificially coloured.... 14 7
68.03 Workedslateandarticlesofslate,includingarticlesofagglomerated slate 6 5
68.04 Millstones,grindstones ,grindingwheelsandthelike(includinggrinding,
sharpening ,polishing,trueingandcuttingwheels,heads,discsandpoints),
ofnaturalstone(agglomerated ornot),ofagglomerated naturalorartificial
abrasives,orofpottery,withorwithoutcores,shanks,sockets,axlesand
thelikeofothermaterials,butwithoutframeworks ;segmentsandother
finishedpartsofsuchstonesandwheels,ofnaturalstone(agglomerated or
not),ofagglomerated naturalorartificialabrasives,orofpottery:
A.Ofagglomerated abrasives :
I.Madeofnaturalorsyntheticdiamonds 10 4
II.Other 10 5
B.Other 8 3
68.05 Handpolishingstones,whetstones ,oilstones,honesandthelike,ofnatural
stone,ofagglomerated naturalorartificialabrasives,orofpottery:
A.Ofagglomerated abrasives 11 4-5
B.Other 8 4

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/247
x
RateofDuty
HeadingnumberDescription autonomous conventional
•/. •/.
1 2 3 4
68.06 Naturalorartificialabrasivepowderorgrain,onabaseofwovenfabric,
ofpaper,ofpaperboard orofothermaterials,whetherornotcuttoshape
orsewnorotherwisemadeup 11 4-5
68.07 Slagwool,rockwoolandsimilarmineralwools;exfoliated vermiculite ,
expanded clays,foamedslagandsimilarexpanded mineralmaterials;
mixturesandarticlesofheat-insulating ,sound-insulating ,orsound-absorb­
ingmineralmaterials,otherthanthosefallinginheadingNo68.12or
68.13orinChapter69:
A.Slagwool,rockwoolandsimilarmineralwools 10 5
B.Other 9 3-5
68.08 Articlesofasphaltorofsimilarmaterial (forexample,ofpetroleum
bitumenorcoaltarpitch) 8 3
68.09 Panels,boards,tiles,blocksandsimilararticlesofvegetablefibre,ofwood
'fibre,ofstraw,ofwoodshavingsorofwoodwaste(includingsawdust),
agglomerated withcement,plasterorwithothermineralbindingsub­
stances 14 6
68.10 Articlesofplasteringmaterial:
A.Boards,sheets,panels,tilesandthelike,notornamented 7 3*5
B.Other 10 4
68.11 Articlesofcement(includingslagcement),ofconcreteorofartificialstone
(includinggranulated marbleagglomerated withcement),reinforcedornot 10 4
68.12 Articlesofasbestos-cement ,ofcellulosefibre-cement orthelike:
A.Buildingmaterials ; 10 4
B.Other 13 65
68.13 Fabricated asbestosandarticlesthereof(forexample,asbestosboard,
threadandfabric;asbestosclothing,asbestosjointing),reinforced ornot,
otherthangoodsfallingwithinheadingNo68.14;mixtureswithabasis
ofasbestosandmixtureswithabasisofasbestosandmagnesium carbonate,
andarticlesofsuchmixtures :
A.Fabricated asbestos (forexample,cardedfibres,dyedfibres)10 8
B.Articlesofasbestos :
I.Thread 13 9
II.Fabric 17 11
III.Other 17 12'
C.Mixtureswithabasisofasbestosandmixtureswithabasisofasbestos
andmagnesium carbonate ,andarticlesofsuchmixtures :
I.Mixtures 10 5
II.Articles 18 7

NoL314/248 OfficialJournaloftheEuropean Communities 15.11.76
RateofDuty
Heading
numberDescription autonomous
•/·conventional
•/.
1 2 3 4
68.14 Frictionmaterial (segments,discs,washers,strips,sheets,plates,rollsand
thelike)ofakindsuitableforbrakes,forclutchesorthelike,withabasis
ofasbestos,othermineralsubstances orofcellulose,whetherornot
combined withtextileorothermaterials 20 8
68.15Workedmicaandarticlesofmica,includingbondedmicasplittingson
asupportofpaperorfabric(forexample,micaniteandmicafolium ):
A.Sheetsorsplittingsofmica 7 4-5
B.Plates,sheetsorstripsmadefrommicasplittingsorpowder,whetheror
notonasupport ' 8 5
C.Other 10 8
68.16 Articlesofstoneorofothermineralsubstances (includingarticlesofpeat),
notelsewherespecifiedorincluded:
A.Unfiredbricksmadeofchromite 14 8-5
B.Other 14 5-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/249
CHAPTER 69
CERAMIC PRODUCTS
Notes
1.TheheadingsofthisChapteraretobetakentoapplyonlytoceramicproductswhichhavebeenfiredafter
shaping.HeadingsNos69.04to69.14aretobetakentoapplyonlytosuchproductsotherthanheat-insulating
goodsandrefractory goods.
2.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter71(forexample,imitationjewellery);
(b)CermetsfallingwithinheadingNo81.04;
(c)Electricalinsulators (headingNo85.25)orfittingsofinsulatingmaterialfallingwithinheadingNo85.26;
(d)Artificialteeth(headingNo90.19);
(e)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(f)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites);
(g)Smokingpipes,buttonsorotherarticlesfallingwithinChapter98;or
(h)Originalstatuary,collectors'piecesorantiques (Chapter99).
RateofDuty
Heading
numberDescription autonomous
·/.conventional
•/.
1 2 3 4
I.HEAT-INSULATING ANDREFRACTORY GOODS
69.01 Heat-insulating bricks,blocks,tilesandotherheat-insulating goodsof
siliceousfossilmealsorofsimilarsiliceousearths(forexample,kieselguhr ,
tripoliteordiatomite):
A.Bricksweighingmorethan650kg/m8 10
withmin.
of0-50UA
per100kg
gross5
B.Other 10
withmin.
of0-50UA
per100kg
gross5
withmin.
of0-50UA
per100kg
gross
69.02 Refractory bricks,blocks,tilesandsimilarrefractory constructional goods,
otherthangoodsfallingwithinheadingNo69.01:
A.Withabasisofmagnesite ,dolomiteorchromite 10
withmin.
of1-10UA
per100kg
gross4
withmin.
ofM0UA
per100kg
gross

NoL314/250 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
HeadingnumberDescription autonomous
•/.conventional
•/.
1 2 3 4
69.02
(continued )
69.03B.Other
Otherrefractory goods(forexample/retorts,crucibles,muffles,nozzles,
plugs,supports,cupels,tubes,pipes,sheathsandrods),otherthangoods
fallingwithinheadingNo69.01:10
withmin.
of0-70UA
per100kg
gross4
withmin.
of0-60UA
per100kg
gross
A.Withabasisofgraphiteorotherformsofcarbon 18 9
B.Withabasisofmagnesite ,dolomiteorchromite 12 12
C.Other '. 14 8-5
Π.OTHERCERAMIC PRODUCTS
69.04 Buildingbricks(includingflooringblocks,supportorfillertilesandthe
like):
A.Common pottery 8 4
B.Other 10 5
69.05 Roofingtiles,chimney-pots ,cowls,chimney-liners ,cornicesandothercon­structional goods,includingarchitectural ornaments :
A.Roofingtilesofcommonpottery 7 3-5
B.Other 10 5
69.06 Piping,conduitsandguttering (includingangles,bendsandsimilarfittings):
A.Common pottery 7 3-5
B.Other 16 8
69.07 Unglazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesformosaics,whetherornotrectangular ,
whicharecapableofbeingenclosedinasquarethesideofwhichdoes
notexceed5cm 18 8
withmin.
of0-27UA
perma,the
dutynotto
exceed16%
B.Other:
I.Commonpottery 18 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/251
RateofDuty
HeadingnumberDescription autonomous
•/.conventional
•/.
1 2 3 4
69.07
(continued)B.II.Other 18 8
withamin.
of0-30UA
perma,the
dutynotto
exceed16%
69.08 Glazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesfõrmosaics,whetherornotrectangular ,
whicharecapableofbeingenclosedinasquarethesideofwhichdoes
notexceed5cm 18 9
withamin.
of0-45UA
perm',the
dutynotto
exceed18%
B.Other:
I.Commonpottery 18 9
II.Other 18 9
withamin.
of0-30UA
perm2,the
dutynotto.
exceed18%
69.09 Laboratory ,chemicalorindustrialwares;troughs,tubsandsimilarrecep­
taclesofakiddusedinagriculture ;pots,jarsandsimilararticlesofakind
commonly usedfortheconveyance orpackingofgoods:
A.Porcelain orchina 21 12
B.Other 16 7-5
69.10 Sinks,washbasins,bidets,waterclosetpans,urinals,bathsandlikesani­
taryfixtures 20
withamin.
of8UA
per100kg
gross10
withamin.
of6UA
per100kg
gross

NoL314/252 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
HeadingnumberDescription autonomous
•/.conventional
%
1 2 3 4
69.11 Tableware andotherarticlesofakindcommonly usedfordomesticor
toiletpurposes,ofporcelainorchina(including biscuitporcelain and
parian):
A.Whiteorsingle-coloured 27 13-5
withamin.
of12-20UA
per100kg
grosswithamin.
of13-60UA
per100kg
gross
27
withamin.
of28UA
per100kg
netB.Other 13-5
withamin.
of25UA
per100kg
net
69.12 Tableware andotherarticlesofakindcommonly usedfordomesticor
toiletpurposes,ofotherkindsofpottery:
A.Common pottery
B.Stoneware
C.Earthenware orfinepottery:15
177-5
9-5
21 10-5
withamin.
of13-60UA
per100kg
grosswithamin.
of13-60UA
per100kg
grossI.Whiteorsingle-coloured
II.Other
D.Other21
withamin.
of18UA
per100kg
net10-5
withamin.
of18UA
per100kg
net
21 14
69.13 Statuettesandotherornaments ,andarticlesofpersonaladornment ;articles
offurniture :
A.Common pottery 16
22 11 B.Porcelain orchina
C.Otherwithamin.
of70UA
per100kg
grosswithamin.
of70UA
per100kg
gross
20
withamin.
of35UA
per100kg
gross10
withamin.
of35UA
per100kg
gross
69.14 Otherarticles:
A.Porcelain orchina
B,Other22
1815
7-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/253
CHAPTER 70
GLASSANDGLASSWARE
Notes
1.ThisChapterdoesnotcover:
(a)Ceramicenamels (headingNo32.08);
(b)GoodsfallingwithinChapter71(forexample,imitationjewellery );
(c)Electricalinsulators (headingNo85.25)orfittingsofinsulating materialfallingwithinheadingNo85.26;
(d)Hypodermic syringes,artificialeyes,thermometers ,barometers ,hydrometers ,opticallyworkedoptical
elementsorotherarticlesfallingwithinChapter90;
(e)Toys,games,sportsrequisites ,Christmas treeornaments orotherarticlesfallingwithinChapter97(exclud­
ingglasseyeswithoutmechanisms fordollsorforotherarticlesofChapter97);or
(f)Buttons,fittedvacuumflasks,scentorsimilarspraysorotherarticlesfallingwithinChapter98.
2.ThereferenceinheadingNo70.07to"cast,rolled,drawnorblownglass(includingflashedorwiredglass)
cuttoshapeotherthanrectangular shape,orbentorotherwiseworked (forexample,edgeworkedorengraved),
whetherornotsurfacegroundorpolished"istobetakentoapplytoarticlesmadefromsuchglass,provided
theyarenotframedorfittedwithothermaterials .
3.ForthepurposesofheadingNo70.20,theexpression "wool"means:
»(a)Mineralwoolswithasilica(Si02)contentnotlessthan60%byweight;
(b)Mineralwoolswithasilica(Si02)contentlessthan60%butwithanalkalineoxide(KzOand/orNa20)
contentofmorethan5%byweightoraboricoxide(B203)contentofmorethan2%byweight.
Mineralwoolswhichdonotcomplywiththeabovespecifications fallinheadingNo68.07.
4.ForthepurposesoftheTariff,theexpression "glass"istobetakentoextendtofusedquartzandfusedsilica.
RateofDuty
Heading
numberDescription autonomous
°/oconventional
«/.
1 2 3 4
70.01 Wasteglass(cullet);glassinthemass(excludingopticalglass):
A.Wasteglass(cullet) Free Free
B.Glassinthemass(excludipg opticalglass) 9 3-5
70.02 Glassofthevarietyknownas"enamel"glass,inthemass,rodsandtubes 10 4
70.03 Glassinballs,rodsandtubes,unworked (notbeingopticalglass) 10 7

NoL314/254 OfficialJournaloftheEuropeanCommunities 15.11.76
RateolDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
70.04 Unworked castorrolledglass(includingflashedorwiredglass),whether
figuredornot,inrectangles :
A.Wired
B.Other10
withamin.
of1UA
per100kg
gross
10
withamin.
of1-60UA
per100kg
gross5
withamin.
of0-50UA
per100kg
gross
5
withamin.
of0-80UA
per100kg
gross
70.05 Unworked drawnorblownglass(includingflashedglass),inrectangles 10
withamin.
of1UA
per100kg
gross6
withamin.
of0-60UA
per100kg
gross
70.06 Cast,rolled,drawnorblownglass(includingflashedorwiredglass),in
rectangles ,surfacegroundorpolished,butnotfurtherworked10 5
70.07 Cast,rolled,drawnorblownglass(includingflashedorwiredglass)cut
toshapeotherthanrectangular shape,orbentorotherwiseworked(for
example,edgeworkedorengraved),whetherornotsurfacegroundorpolished;multiple-walled insulating glass;leadedlightsandthelike 20 8
70.08 Safetyglassconsistingoftoughened orlaminated glass,shapedornot.... 22 9
70.09 Glassmirrors (includingrear-viewmirrors),unframed ,framedorbacked 22 11
70.10 Carboys,bottles,jars,pots,tubularcontainers andsimilarcontainers ,of
glass,ofakindcommonly usedfortheconveyance orpackingofgoods;
stoppersandotherclosures,ofglass 24 9-5
70.11 Glassenvelopes (includingbulbsandtubes)forelectriclamps,electronic
valvesorthelike 18 7

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/255
RateofDuty
Heading
numberDescription autonomous
V.conventional
•/.
1 2 3 4
70.12 Glassiiincrsforvacuumflasksorforothervacuumvessels:
A.Unfinished 21 10-5
B.Finished 25 12-5
70.13 Glassware (otherthanarticlesfallinginheadingNo70.19)ofakind
commonly usedfortable,kitchen,toiletorofficepurposes,forindoor
decoration ,orforsimilaruses 24 15-5
70.14 Illuminating glassware,signallingglasswareandopticalelementsofglass,
notopticallyworkednorofopticalglass:
A.Articlesforelectricallightingfittings:
I.Facettedglass,plates,balls,pear-shaped drops,flower-shaped pieces,
pendantsandsimilararticlesfortrimmingcnandcliers 20 10
II.Other(forexample,diffusers,ceilinglights,bowls,cups,lamp­
shades,globes,tulip-shaped pieces) 20 9
B.Other 20 10
70.15 Clockandwatchglassesandsimilarglasses(includingglassofakindused
forsunglasses butexcluding glasssuitableforcorrective lenses),curved,
bent,hollowedandthelike;glassspheresandsegmentsofspheres,ofa
kindusedforthemanufacture ofclockandwatchglassesandthelike 19 7-S
70.16 Bricks,tiles,slabs,pavingblocks,squaresandotherarticlesofpressedor
mouldedglass,ofakindcommonly usedinbuilding;multi-cellular glassin
blocks,slabs,plates,panelsandsimilarforms 10
withamin.
of2UA
per100kg
gross4
withamin.
of1-60UA
per100kg
gross
70.17 Laboratory ,hygienicandpharmaceutical glassware ,whetherornotgradu­
atedorcalibrated ;glassampoules :
A.Laboratory ,hygienicandpharmaceutical glassware :
I.Offusedsilicaorfusedquartz 16 6-5
II.Other 23 9
B.Glassampoules ' 22 9
70.18 Opticalglassandelementsofopticalglass,otherthanopticallyworked
elements ;blanksforcorrective spectaclelenses 12 9

NoL314/256 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
•/·conventional
•/»
1 2 3 4
70.19 Glassbeads,imitationpearls,imitationpreciousandsemi-precious stones,
fragments andchippings ,andsimilarfancyordecorative glasssmallwares ,
andarticlesofglassware madetherefrom ;glasscubcsandsmallglass
plates,whetherornotonabacking,formosaicsandsimilardecorative
purposes ;artificialeyesofglass,includingthosefortoysbutexcluding
thoseforwearbyhumans;ornaments andotherfancyarticlesoflamp­
workedglass;glassgrains(ballotini):
A.Glassbeads,imitation pearls,imitation preciousandsemi-precious
stones,andsimilarfancyordecorative glasssmallwares ,notmounted ,
setorstrung,butincludingungraded goodstemporarily strungfor
convenience oftransport ;glassgrains(ballotini):
I.Glassbeads:
a)Cutandmechanically polished
b)OtherFree
255-5(a)
11-5
II.Imitation pearls
III.Imitationpreciousandsemi-precious stones:
a)Cutandmechanically polished
b)Other
IV.Other:
a)Glassgrains(ballotini )
b)Other
B.Artificial eyes
C.Articlesofglasswaremadefromfancyordecorative glasssmallwares ..
D.Other1-70UA
perkgnet
Free
16
17
19
17
20
201-20UA
perkgnet
5(a)
6-5
8-5
11(a)
8-5
8
10
70.20 Glassfibre(includingwool),yarns,fabrics,andarticlesmadetherefrom :
A.Non-textile fibreandarticlesmadetherefrom
B.Textilefibre,yarns,fabrics,andarticlesmadetherefrom19
2311
13
70.21 Otherarticlesofglass 21 8-5
(a)Exemption fromthepaymentofdutyinrespectofgoodsfallingwithinsubheadings AIa),AIIIa),andAIVb),withinthelimitsofatotalannual
quotaof80metrictons,tobegrantedbythecompetent authorities oftheE.G.

15.11.76 OfficialJournaloftheEuropean Communities NoL314/257
SECTION XIV
PEARLS,PRECIOUS ANDSEMI-PRECIOUS STONES,PRECIOUS METALS,
ROLLED PRECIOUS METALS ,ANDARTICLES THEREOF ;
IMITATION JEWELLERY ;COIN
CHAPTER 71
PEARLS,PRECIOUS ANDSEMI-PRECIOUS STONES ,PRECIOUS METALS ,ROLLED PRECIOUS METALS ,
ANDARTICLES THEREOF ;IMITATION JEWELLERY
Notes
1.SubjecttoNote1(a)toSectionVIandexceptasprovidedbelow,allarticlesconsisting whollyorpartly
(a)Ofpearlsorofpreciousorsemi-precious stones(natural,syntheticorreconstructed ),or
(b)Ofpreciousmetalorofrolledpreciousmetal,
aretobeclassifiedwithinthisChapterandnotwithinanyotherChapter .
2.(a)HeadingsNos71.12,71.13and71.14donotcoverarticlesinwhichpreciousmetalorrolledpreciousmetal
ispresentasminorconstituents only,suchasminorfittingsorminorornamentation (forexample,mono­
grams,ferrulesandrims),andparagraph (b)oftheforegoingNotedoesnotapplytosucharticles;
(b)HeadingNo71.15doesnotcoverarticlescontaining preciousmetalorrolledpreciousmetal(otherthanas
minorconstituents ).
3.ThisChapterdoesnotcover:
(a)Amalgams ofpreciousmetal,andcolloidalpreciousmetal(headingNo28.49);
(b)Sterilesurgicalsuturematerials ,dentalfillingsandothergoodsfallinginChapter30;
(c)GoodsfallinginChapter32(forexample,lustres);
(d)Handbags andotherarticlesfallingwithinheadingNo42.02or42.03;
(e)GoodsofheadingNo43.03or43.04;
(f)GoodsfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear (Chapter64)andheadgear (Chapter65);
(h)Umbrellas ,walking-sticks andotherarticlesfallingwithinChapter66
(ii)FansandhandscreensofheadingNo67.05;
(k)Coin(Chapter72or99);
(1)AbrasivegoodsfallingwithinheadingsNos68.04,68.05,68.06orChapter82,containing dustorpowder
ofpreciousorsemi-precious stones(naturalorsynthetic);goodsofChapter82withaworkingpartof

NoL314/258 OfficialJournaloftheEuropeanCommunities 15.11.76
preciousorsemi-precious stones(natural,syntheticorreconstructed )onasupportofbasemetal;machinery ,
mechanical appliances andelectricalgoods,andpartsthereof,fallingwithinSectionXVI,notbeingsuch
articleswhollyofpreciousorsemi-precious stones(natural,syntheticorreconstructed );
(m)GoodsfallingwithinChapter90,91or92(scientificinstruments ,clocksandwatches,ormusicalinstruments );
(n)Armsorpartsthereof(Chapter93);
(o)ArticlescoveredbyNote2toChapter97;
(p)ArticlesfallingwithinheadingsofChapter98otherthanheadingsNos98.01and98.12;or
(q)Originalsculptures andstatuary (headingNo99.03),collectors'pieces(headingNo99.05)andantiques
ofanageexceeding onehundredyears(headingNo99.06),otherthanpearlsorpreciousorsemi-precious
stones.
4.(a)Theexpression "pearls"istobetakentoincludeculturedpearls;
(b)Theexpression "preciousmetal"meanssilver,gold,platinumandothermetalsoftheplatinumgroup;
(c)Theexpression "othermetalsoftheplatinumgroup"meansiridium,osmium,palladium ,rhodium,and
ruthenium .
5.ForthepurposesofthisChapter,anyalloy(includingasinteredmixture)containing preciousmetalistobe
treatedasanalloyofpreciousmetalif,andonlyif,anyonepreciousmetalconstitutes asmuchas2%,by
weight,ofthealloy.Alloysofpreciousmetalaretobeclassifiedaccordingtothefollowingrules:
(a)Analloycontaining 2%ormore,byweight,ofplatinumistobetreatedonlyasanalloyofplatinum ;
(b)Analloycontaining 2%ormore,byweight,ofgoldbutnoplatinum ,orlessthan2%,byweight,ofplatinum ,
istobetreatedonlyasanalloyofgold;
(c)Otheralloyscontaining 2%ormore,byweight,ofsilveraretobetreatedasalloysofsilver.
ForthepurposesofthisNote,metalsoftheplatinumgrouparetoberegardedasonemetalandaretobe
treatedasthoughtheywereplatinum .
6.Exceptwherethecontextotherwiserequires,anyreferenceintheseNotesorelsewhereintheTarifftoprecious
metalortoanyparticular preciousmetalistobetakentoincludeareferencetoalloystreatedasalloysof
preciousmetaloroftheparticularmetalinaccordance withtherulesinNote5above,butnottorolledprecious
metalortobasemetalornon-metals coatedorplatedwithpreciousmetal.
7.Theexpression "rolledpreciousmetal"meansmaterialmadewithabaseofmetalupononeormoresurfaces
ofwhichthereisaffixedbysoldering ,brazing,welding,hot-rolling orsimilarmechanical meansacoveringof
preciousmetal.Theexpression isalsotobetakentocoverbasemetalinlaidwithpreciousmetal.
8.ForthepurposesofheadingNo71.12,theexpression "articlesofjewellery"means:
(a)Anysmallobjectsofpersonaladornment (gem-setornot)(forexample,rings,bracelets,necklaces ,brooches,
ear-rings,watch-chains ,fobs,pendants,tie-pins,cuff-links ,dress-studs ,religiousorothermedalsand
insignia);and
(b)Articlesofpersonaluseofakindnormallycarriedinthepocket,inthehandbagorontheperson(such
ascigarettecases,powderboxes,chainpurses,cachouboxes).
9.ForthepurposesofheadingNo71.13,theexpression "articlesofgoldsmiths 'orsilversmiths 'wares"includes
sucharticlesasornaments ,tableware ,toilet-ware ,smokers'requisitesandotherarticlesofhousehold ,office
orreligioususe;

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/259
10.ForthepurposesofheadingNo71.16,theexpression "imitationjewellery"meansarticlesofjewellerywithin
themeaningofparagraph (a)ofNote8above(butnotincludingbuttons,studs,cuff-linksorotherarticles
ofheadingNo98.01ordresscombs,hair-slides orthelikeofheadingNo98.12),notincorporating pearls,
preciousorsemi-precious stones(natural,syntheticorreconstructed )nor(exceptasplatingorasminor
constituents )preciousmetalorrolledpreciousmetal,andcomposed :
(a)Whollyorpartlyofbasemetal,whetherornotplatedwithpreciousmetal;or
(b)Ofatleasttwomaterials (forexample,woodandglass,boneandamber,motherofpearlandartificial
plasticmaterial),noaccountbeingtakenofmaterials (forexample,necklacestrings)usedonlyforassembly .
11.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
Additional Note
ForthepurposesofheadingNo71.11,theexpression"Goldsmiths',silversmiths 'andjewellers'sweepings,residues,
lemels,andotherwasteandscrap,ofpreciousmetal"meansproductsfitonlyfortherecoveryofthemetalorfor
useinthemanufacture ofchemicals .
RateofDuty
Heading
numberDescription autonomous conventional
»/. •/.
1 2 3 4
I.PEARLSANDPRECIOUS ANDSEMI-PRECIOUS STONES
71.01 Pearls,unworked orworked,butnotmounted,setorstrung(except
ungradedpearlstemporarily strungforconvenience oftransport )Free Free
71.02 Preciousandsemi-precious stones,unworked,cutorotherwiseworked,but
notmounted,setorstrung(exceptungradedstonestemporarily strungfor
convenience oftransport):
A.Unworked orsimplysawn,cleavedorbruted Free Free
B.Other:
I.Forindustrial uses:
a)Articlesofpiezo-electric quartz 5 3-5
h)Other 8 4
II.Forotheruses Free Free
71.03 Syntheticorreconstructed preciousorsemi-precious stones,unworked ,cut
orotherwise worked,butnotmounted,setorstrung(exceptungraded
stonestemporarily strungforconvenience oftransport):
A.Unworked orsimplysawn,cleavedorbruted 2 1
B.Other:
I.Forindustrial uses 8 4
II.Forotheruses 4 2
71.04 Dustandpowderofnaturalorsyntheticpreciousorsemi-precious stones Free 1-5

"NoL314/260 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
•/oconventional
•/o.
1 2 3 4
II.PRECIOUS METALS ANDROLLED PRECIOUS METALS ,
UNWROUGHT ,UNWORKED ORSEMI-MANUFACTURED
71.05 Silver,includingsilvergiltandplatinum-plated silver,unwrought orsemi­
manufactured :
A.Unwrought
B.Bars,rods,wireandsections;plates,sheetsandstrips :...
C.Tubes,pipesandhollowbars
D.Foilofathickness,excludinganybacking,notexceeding 0·15mm
E.Powder,purls,spangles,cuttingsandotherformsFree
4
7
13
13Free
2
3-5
6-5
5
71.06 Rolledsilver,unworked orsemi-manufactured :
A.Unworked
B.Semi-manufactured10
135
6-5
71.07 Gold,includingplatinum-plated gold,unwrought orsemi-manufactured :
A.Unwrought
B.Bars,rods,wireandsections;plates,sheetsandstrips
C.Tubes,pipesandhollowbars
D.Foilofathickness ,excluding anybacking,notexceeding 0-15mm....
E.Powder,purls,spangles,cuttingsandotherformsFree
2
4
12
11Free
0-5
2
8
5-5
71.08 Rolledgoldonbasemetalorsilver,unworked orsemi-manufactured 9 3-5
71.09 Platinumandothermetalsoftheplatinumgroup,unwrought orsemi­
manufactured :
A.Platinumandplatinumalloys:
I.Powders
II.Other:
a)Unwrought
b)Semi-manufactured :
1.Bars,rods,wireandsections;plates,sheetsandstrips
2.Tubes,pipesandhollowbars
3.Foilofathickness ,excluding anybacking,notexceeding
0-15mm
4.Other
B.Othermetalsoftheplatinumgroupandalloysthereof:
I.Powders
II.Other:
a)Unwrought
b)Semi-manufacturedFree
Free
2
3
8
9
Free
Free
4Free
Free
1
1-5
4
4-5
Free
Free
2
71.10 Rolledplatinumorotherplatinumgroupmetals,onbasemetalorprecious
metal,unworked orsemi-manufactured 7 3-5
71.11 Goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,lemels,and
otherwasteandscrap,ofpreciousmetal Free Free

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/261
RateofDuty
Heading
numberDescription autonomous conventional
»/o •/«.·
1 2 3 4
IIÏ.JEWELLERY ,GOLDSMITHS 'ANDSILVERSMITHS 'WARES
ANDOTHER ARTICLES
71.12 Articlesofjewelleryandpartsthereof,ofpreciousmetalorrolledprecious
metal:
A.Ofpreciousmetal 9 4-5
B.Ofrolledpreciousmetal 12 9
71.13 Articlesofgoldsmiths 'orsilversmiths 'waresandpartsthereof,ofprecious
metalorrolledpreciousmetal,otherthangoodsfallingwithinheading
No71.12:
A.Ofpreciousmetal 9 7-5
R.Ofrolledpreciousmetal ·12 5
71.14 Otherarticlesofpreciousmetalorrolledpreciousmetal:
A.Ofpreciousmetal9 7-5
B.Ofrolledpreciousmetal12 6
71.15 Articlesconsisting of,orincorporating ,pearls,preciousorsemi-precious
stones(natural,syntheticorreconstructed ):
A.Articlesconsisting of,orincorporating ,pearls:
I.Necklaces ,braceletsandotherarticles,ofpearls,simplystrung
withoutfasteners orotheraccessories Free Free
II.Other 14
B.Articlesconsisting of,orincorporating ,preciousorsemi-precious stones
(natural,syntheticorreconsttucted ):
I.Madewhollyofnaturalpreciousorsemi-precious stones:
a)Necklaces ,braceletsandotherarticlesofnaturalpreciousor
semi-precious stones,simplystrungwithoutfastenersorother
accessories Free Free
b)Other 9 7-5
II.Other 14 7.
71.16 Imitationjewellery :
A.Ofbasemetal 22 18
B.Other 22 11-5

NoL314/262 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 72
COIN
Note
ThisChapterdoesnotcovercollectors'pieces(headingNo99.05).
Heading
numberDescriptionRateofDuty
autonomous
•/»conventional
•h
1 2 3 4
72.01 Free FreeCoin

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/263
SECTION XV
BASEMETALS ANDARTICLES OFBASEMETAL
Notes
1.ThisSectiondoesnotcover:
(a)Preparedpaints,inksorotherproductswithabasisofmetallicflakesorpowderfallingwithinheading
No32.08,32.09,32.10or32.13;
(b)Ferro-cerium orotherpyrophoric alloys(headingNo36.07);
(c)HeadgearorpartsthereoffallingwithinheadingNo65.06or65.07;
(d)UmbrellaframesandothergoodsofheadingNo66.03;
(e)GoodsfallingwithinChapter71(forexample,preciousmetalalloys,rolledpreciousmetalandimitation
jewellery );
(f)ArticlesfallingwithinSectionXVI(machinery ,mechanical appliances andelectricalgoods);
(g)Assembled railwayortramwaytrack(headingNo86.10)orotherarticlesfallingwithinSectionXVII
(vehicles,shipsandboats,aircraft);
(h)Instruments orapparatusofbasemetalofakindfallingwithinSectionXVIII,includingclockandwatch
springs;
(ij)Leadshotpreparedforammunition (headingNo93.07)orotherarticlesfallingwithinSectionXIX(arms
andammunition );
(k)ArticlesfallingwithinChapter94(furnitureandmattresssupports );
(1)Handsieves(headingNo96.06);
(m)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(n)Buttons,pens,pencil-holders ,pennibsorotherarticlesfallingwithinChapter98.
2.Throughout theTariff,theexpression "partsofgeneraluse"means:
(a)GoodsdescribedinheadingsNos73.20,73.25,73.29,73.31and73.32andsimilargoodsofotherbase
metals;
(b)Springsandleavesforsprings,ofbasemetal,otherthanclockandwatchsprings(headingNo91.11);and'
(c)GoodsdescribedinheadingsNos83.01,83.02,83.07,83.09,83.12and83.14.
InChapters73to82(butnotinheadingNo73.29or74.13)referencestopartsofgoodsdonotincludereferences
topartsofgeneraluseasdefinedabove.
Subjecttotheprecedingparagraph andtotheNotetoChapter83,theheadingsinChapters73to81aretobe
takennottoapplytoanygoodsfallingwithinChapter82or83.
3.Classification ofalloys(otherthanferro-alloys andmasteralloysasdefinedinChapters73and74):
(a)Analloyofbasemetalscontaining morethan10%,byweight,ofnickelistobeclassifiedasanalloyof
nickel,exceptinthecaseofanalloyinwhichironpredominates byweightovereachoftheothermetals.
(b)Anyotheralloyofbasemetalsistobeclassifiedasanalloyofthemetalwhichpredominates byweightover
eachoftheothermetals.
(c)Analloycomposed ofbasemetalsofthisSectionandofelementsnotfallingwithinthisSectionistobe
treatedasanalloyofbasemetalsofthisSectionifthetotalweightofsuchmetalsequalsorexceedsthe
totalweightoftheotherelementspresent.
(d)InthisSectiontheterm"alloy"istobetakentoincludesinteredmixturesofmetalpowdersandheterogeneous
intimatemixturesobtainedbymelting(otherthancermets).

NoL314/264 OfficialJournaloftheEuropeanCommunities 15.11.76
4.Unlessthecontextotherwiserequires,anyreferenceintheTarifftoabasemetalistobetakentoincludea
referencetoalloyswhich,byvirtueofNote3above,aretobeclassifiedasalloysofthatmetal.
5.Classification ofComposite Articles:
Exceptwheretheheadingsotherwise require,articlesofbasemetal(includingarticlesofmixedmaterials
treatedasarticlesofbasemetalundertheInterpretative Rules)containing twoormorebasemetalsaretobe
treatedasarticlesofthebasemetalpredominating byweight.
Forthispurpose :
(a)Ironandsteel,ordifferentkindsofironorsteel,areregardedasoneandthesamemetal,
(b)Analloyisregardedasbeingentirelycomposed ofthatmetalasanalloyofwhich,byvirtueofNote3,it
isclassified,and
(c)AcermetofheadingNo81.04isregardedasasinglebasemetal.
6.ForthepurposesofthisSection,theexpression"wasteandscrap"meanswasteandscrapmetalfitonlyforthe
recoveryofmetalorforuseinthemanufacture ofchemicals .
Additional Note
Theclassification ofthegoodsofthisSectionshallnotbeaffectedbytheapplication ofaroughcoating(forexample,
ofgrease,oil,tar,redleadorgraphite)clearlyintendedtoprotectthemfromrustorotheroxidation .
CHAPTER 73
IRONANDSTEELANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Pigironandcastiron(headingNo73.01):
Aferrousproductcontaining ,byweight,1*9%ormoreofcarbon,andwhichmaycontainoneormoreof
thefollowing elementswithintheweightlimitsspecified :
lessthan15%phosphorus ,
notmorethan8%silicon,
notmorethan6%manganese ,
notmorethan30%chromium ,
notmorethan40%tungsten,
andanaggregateofnotmorethan10%ofotheralloyelements (forexample,nickel,copper,aluminium ,
titanium,vanadium ,molybdenum ).
However ,theferrousalloysknownas"non-distorting toolsteels",containing ,byweight,1-9%ormore
ofcarbonandhavingthecharacteristics ofsteel,aretobeclassifiedassteels,undertheirappropriate headings .
(ECSC)Moltenpigironshallbetreatedassolidpigiron.
(b)I.Spiegeleisen (headingNo73.01):
Aferrousproductcontaining ,byweight,morethan6%butnotmorethan30%ofmanganese and
otherwiseconforming tothespecification at(a)above.
II.(ECSC)Haematite pigironandcastiron(foundryorsteel-making iron)(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,notmorethan0-50%ofphosphorus aswellassilicon
andmanganese uptothemaximum proportions specifiedinNote1(a).

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/265
III.(ECSC)Phosphoric iron(includingferro-phosphorus )(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,morethan0-50%butlessthan15%ofphosphorus
aswellassiliconandmanganese uptothemaximum proportions specifiedinNote1(a).
Haematite pigiron,andcastiron,andphosphoric ironmayalsocontain,byweight,takenseparately
ortogether,notmorethan:
0-30%nickel,
0-20%chromium ,
0-30%copper,
and0-10%ofeachoftheotheralloyelements (forexample,aluminium ,titanium,vanadium,
molybdenum ,tungsten).
Phosphoric ironcontaining ,byweight,15%ormoreofphosphorus fallswithinheadingNo28.55
(phosphides ).
(c)Ferro-alloys (headingNo73.02):
Alloysofiron(otherthanmasteralloysasdefinedinNote1toChapter74)whicharenotusefullymalleable
andarecommonly usedasrawmaterialinthemanufacture offerrousmetalsandwhichcontain,byweight,
separately ortogether :
morethan8%ofsilicon,or
morethan30%ofmanganese ,or
morethan30%ofchromium ,or
morethan40%oftungsten,or
atotalofmorethan10%ofotheralloyelements (aluminium ,titanium,vanadium ,copper,molybdenum ,
niobiumorotherelements,subjecttoamaximum contentof10%inthecaseofcopper),
andwhichcontain,byweight,notlessthan4%inthecaseofferro-alloys containing silicon,notlessthan
8%inthecaseofferro-alloys containing manganese butnosiliconornotlessthan10%inothercases,
oftheelementiron.
(d)Alloysteel(headingNo73.15):
Steelcontaining ,byweight,oneormoreelementsinthefollowingproportions :
morethan2%ofmanganese andsilicon,takentogether,or
2-00%ormoreofmanganese ,or
2-00%ormoreofsilicon,or
0-50%ormoreofnickel,or
0-50%ormoreofchromium ,or
0*10%ormoreofmolybdenum ,or
0-10%ormoreofvanadium ,or
0-30%ormoreoftungsten,or
0-30%ormoreofcobalt,or
0-30%ormoreofaluminium ,or
0*40%ormoreofcopper,or
0-10%ormoreoflead,or
0-12%ormoreofphosphorus ,or
0-10%ormoreofsulphur,or
0-20%ormoreofphosphorus andsulphur,takentogether,or
0-10%ormoreofotherelements ,takenseparately .

NoL314/266 OfficialJournaloftheEuropeanCommunities 15.11.76
(e)Highcarbonsteel(headingNo73.15):
Steelcontaining ,byweight,notlessthan0-60%ofcarbonandhavingacontent,byweight,lessthan0*04%
ofphosphorus andsulphurtakenseparatelyandlessthan0-07%oftheseelementstakentogether.
(f)Puddledbarsandpilings(headingNo73.06):
Productsforrolling,forgingorre-melting obtainedeither:
(i)Byshinglingballsofpuddledirontoremovetheslagarisingduringpuddling,or
(ii)Byroughlyweldingtogetherbymeansofhot-rolling ,packetsofscrapironorsteelorpuddlediron.
(g)Ingots(headingNo73.06):
Productsforrollingorforgingobtainedbycastingintomoulds.
(ECSC)Moltensteelshallbetreatedassteelofthecorresponding kindiningots.
(h)Bloomsandbillets(headingNo73.07):
Semi-finished products,ofrectangular section,ofacross-sectional areaexceeding 1225mm2andofsuch
dimensions thatthethicknessexceedsonequarterofthewidth.
(ij)Slabsandsheetbars(includingtinplatebars)(headingNo73.07):
Semi-finished productsofrectangular section,ofathicknessnotlessthan6mm,ofawidthnotlessthan
150mmandofsuchdimensions thatthethicknessdoesnotexceedonequarterofthewidth.
(k)Coilsforre-rolling (headingNo73.08):
Coiledsemi-finished hot-rolled products,ofrectangular section,notlessthan1*5mmthick,ofawidth
exceeding 500mmandofaweightofnotlessthan500kgperpiece.
(1)Universalplates(headingNo73.09):
Productsofrectangular section,hot-rolled lengthwise inaclosedboxoruniversalmill,ofathickness
exceeding5mmbutnotexceeding100mm,andofawidthexceeding 150mmbutnotexceeding 1200mm.
(m)Hoopandstrip(headingNo73.12):
Rolledproductswithshearedorunsheared edges,ofrectangular section,ofathicknessnotexceeding 6mm,
ofawidthnotexceeding 500mmandofsuchdimensions thatthethicknessdoesnotexceedonetenth
ofthewidth,instraightstrips,coilsorflattenedcoils.
(n)Sheetsandplates(headingNo73.13):
Rolledproducts (otherthancoilsforre-rollingasdefinedinparagraph (k)above)ofanythicknessand,if
inrectangles ,ofawidthexceeding 500mm.
(ECSC)Suchproductsincludethespecialcategoryof"electricalsheetsandplates"whichunderacurrent
of50cpsandamagneticfluxof1teslahaveawatt-lossperkg,calculated bytheEpsteinmethod,of:
—2-1wattsorless,whentheirthicknessdoesnotexceed0-20mm;
—3'6wattsorless,whentheirthickness isnotlessthan0-20mmbutlessthan0.60mm;
—6wattsorless,whentheirthickness isnotlessthan0-60mmbutnotgreaterthan1-50mm.
HeadingNo73.13istobetakientoapply,interalia,tosheetsorplateswhichhavebeencuttonon-rectangu­
larshape,perforated ,corrugated ,channelled ,ribbed,polishedorcoated,providedthattheydonotthereby
assumethecharacterofarticlesorofproductsfallingwithinotherheadings .
{ECSC)Forthepurposesofapplyingsubheadings ,sheetsandplatescorrugated byanyprocessshallbe
treatedasflatsheetsandplates.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/267
(o)Wire(headingNo73.14):
Cold-drawn productsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional dimension
exceeds13mm.InthecaseofheadingsNos73.26and73.27,however,theterm"wire"isdeemedtoinclude
rolledproductsofthesamedimensions .
(p)Barsandrods(includingwirerod)(headingNo73.10):
Productsofsolidsectionwhichdonotconformtotheentiretyofanyofthedefinitions (h),(ij),(k),(1),
(m),(n)and(o)above,andwhichhavecross-sections intheshapeofcircles,segmentsofcircles,ovals,
isoscelestriangles,rectangles ,hexagons ,octagonsorquadrilaterals withonlytwosidesparallelandthe
othersidesequal.
Theexpression alsoincludesconcretereinforcing barswhichapartfrommin6rindentations ,flanges,grooves
orotherdeformations producedduringtherollingprocesscorrespond totheabovedefinition .
(ECSC)"Wirerod"isaproductofsolidsectionobtainedexclusively byhotrolling,andwhichishot-coiled :
Thetermalsoincludes :
1.Productsofroundorsquaresectionofwhichthediameterorsidedoesnotexceed13mm;
2.Productsofanyothersection,whichdonotconformtothedefinitionofhoopandstripinNotel(m)
above,weighingnotmorethan1-330kgperlinearmetre.
(q)Hollowminingdrillsteel(headingNo73.10):
Steelhollowbarsofanycross-section ,suitableforminingdrills,ofwhichthegreatestexternaldimension
exceeds15mmbutdoesnotexceed50mm,andofwhichthegreatestinternaldimension doesnotexceed
onethirdofthegreatestexternaldimension .Othersteelhollowbarsaretobetreatedasfallingwithinheading
No73.18.
(r)Angles,shapesandsections (headingNo73.11):
Products,otherthanthosefallingwithinheadingNo73.16,whichdonotconformtotheentiretyofany
ofthedefinitions (h),(ij),(k),(1),(m),(n)and(o)above,andwhichdonothavecross-sections intheform
ofcircles,segmentsofcircles,ovals,isoscelestriangles,rectangles ,hexagons,octagonsorquadrilaterals
withonlytwosidesparallelandtheothertwosidesequal,andwhicharenothollow.
(s)(ECSC)Tinplate(headingsNos73.12and73.13):
Hoopandstripandsheetsandplatescoatedwithalayerofmetalcontaining ,byweight,97%ormoreof
tin,whetherornotvarnished .
2.HeadingsNos73.06to73.14aretobetakennottoapplytogoodsofalloyorhighcarbonsteel(heading
No73.15).
3.IronandsteelproductsofthekinddescribedinanyoftheheadingsNos73.06to73.15inclusive,cladwith
anotherferrousmetal,aretobeclassifiedasproductsoftheferrousmetalpredominating byweight.
4.Ironobtainedbyelectrolytic deposition isclassifiedaccordingtoitsformanddimensions withthecorresponding
productsobtainedbyotherprocesses .
5.Theexpression "high-pressure hydro-electric conduitsofsteel"(headingNo73.19)meansriveted,weldedor
seamlesscircularsteeltubesorpipesandbendstherefor,ofaninternaldiameterexceeding 400mmandofa
wallthicknessexceeding 10-5mm.

NoL314/268 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
%conventional
%
1 2 3 4
73.01 Pigiron,castironandspiegeleisen ,inpigs,blocks,lumpsandsimilar
forms:
A.Spiegeleisen (ECSC)
B.Haematite pigironandcastiron(ECSC)
C.Phosphoric pigironandcastiron(ECSC)
D.Otherpigironandcastiron:
I.Containing ,byweight,notlessthan0-30%butnotmorethan1%of
titanium andnotlessthan0-50%butnotmorethan1%of
vanadium (ECSC)
II.Other(ECSC)4
4
4
Free
4
73.02 Ferro-alloys :
A.Ferro-manganese :
I.Containing morethan2%byweightofcarbon(highcarbonferro-
manganese )(ECSC)
II.Other 84
8
B.Ferro-aluminium ,ferro-silico-aluminium andferro-silico-mangano-alu ­
minium 7 7
C.Ferro-silicon 10 10(a)
D.Ferro-silico-manganese 6 5-5(b)
E.Ferro-chromium andferro-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 fromthepaymentofdutywithinthelimitsofanannualquotaof20000metrictonstobegrantedbythecompetent authontiesoftheF..C.
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualquotaof50000metrictonstobegrantedbythecompetent authorities oftheE.C.
(c)Exemption fromthepaymentofdutyinrespectofferro-chromium containing notmorethan0-10%byweightofcarbonandmorethan30%,butnot
morethan90%,ofchromium ,withinthelimitsofanannualquotaof3000metrictons,tobegrantedbythecompetent authorities oftheE.C.
(d)SeeAnnex.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/269
RateofDuty
Heading
numberDescription autonomous conventional
•/« Vo
1 2 3 4
73.03 Wasteandscrapmetalofironorsteel(ECSC) Free
73.04 Shotandangulargrit,ofironorsteel,whetherornotgraded;wirepellets
ofironorsteel 10 4
73.05 Ironorsteelpowders ;spongeironorsteel:
A.Ironorsteelpowders
B.Spongeironorsteel(ECSC)8 4
3
t
73.06 Puddledbarsandpilings;ingots,blocks,lumpsandsimilarforms,ofiron
orsceel(ECSC) 3
73.07 Blooms,billets,slabsandsheetbars(includingtinplatebars),ofironor
steel;piecesroughlyshapedbyforging,ofironorsteel:
A.Bloomsandbillets:
I.Rolled (ECSC) 4
II.Forged 10 5
B.Slabsandsheetbars(includingtinplatebars):
I.Rolled (ECSC) 4
Ii.Forged 10 5
C.Piecesroughlyshapedbyforging 10 4
73.08 Ironorsteelcoilsforre-rolling :
A.Lessthan1·50minwidth,intendedforre-rolling (a)(ECSC)
B.Other(ECSC)5
6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/270 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/· •/.
1 2 3 4
73.09 Universalplatesofironorsteel(ECSC) 6
73.10 Barsandrods(includingwirerod),ofironorsteel,hot-rolled,forged,
extruded,cold-formed orcold-finished (includingprecision-made );hollow
miningdrillsteel:
A.Notfurtherworkedthanhot-rolled orextruded :
I.Wirerod(ECSC) ,
II.Barsandrods(ECSC)
III.Hollowminingdrillsteel(ECSC)7
6
5
%B.Notfurtherworkedthanforged 10 7
C.Notfurtherworkedthancold-formed orcold-finished 10 7
D.Cladorsuface-worked (forexample,polished,coated):
I.Notfurtherworkedthanclad:
a)Hot-rolled orextruded (ECSC) 5
b)Cold-formed orcold-finished 10 7
II.Other 10 7
73.11 Angles,shapesandsections,ofironorsteel,hot-rolled ,forged,extruded,
cold-formed orcold-finished ;sheetpilingofironorsteel,whetherornot
drilled,punchedormadefromassembled elements :
A.Angles,shapesandsections :
I.Notfurtherworkedthanhot-rolled orextruded (ECSC)I
6
II.Notfurtherworkedthanforged 10 7
III.Notfurtherworkedthancold-formed orcold-finished 10 7
IV.Cladorsurface-worked (forexample,polished,coated):
a)Notfurtherworkedthanclad:
1.Hot-rolled orextruded (ECSC) 5
2.Cold-formed orcold-finished 10 7
b)Other 10 7
B.Sheetpiling(ECSC) 6

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/271
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
73.12 Hoopandstrip,ofironorsteel,hot-rolledorcold-rolled :
A.Notfurtherworkedthanhot-rolled (ECSC)
B.Notfurtherworkedthancold-rolled :
I.Incoilsforthemanufacture oftinplate (a)(ECSC)8
8
II.Other 10 8
C.Clad,coatedorotherwisesurface-treated :
I.Silvered,gildedorplatinum-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)Notfurtherworkedthanclad:
1.Hot-rolled (ECSC)7
2.Cold-rolled 108
b)Other 10 8
D.Otherwise shapedorworked (forexample,perforated ,chamfered ,lap­
jointed) 10 8
73.13 Sheetsandplates,ofironorsteel,hot-rolledorcold-rolled :
A."Electrical"sheetsandplates:
I.Withawatt-loss,regardlessofthickness,of0-75wattorless(ECSC)
II.Other(ECSC)
B.Othersheetsandplates:
I.Notfurtherworkedthanhot-rolled ,ofathicknessof:
a)2mmormore(ECSC)
b)Lessthan2mm(ECSC)
II.Notfurtherworkedthancold-rolled ,ofathicknessof:6
7
7
6
a)3mmormore 10 7
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/272 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/o •/.
1 2 3 4
73.13 B.II.b)Morethan1mmbutlessthan3mm(ECSC) 6
(continued)c)1mmorless(ECSC)
III.Notfurtherworkedthanburnished ,polishedorglazed(ECSC)
IV.Clad,coatedorotherwisesurface-treated :8
7
a)Silvered,gilded,platinum-plated orenamelled ' 10 7
b)Tinned:
1.Tinplate (ECSC) 7
2.Other(ECSC) 7
c)Zinc-coated orlead-coated (ECSC) 8
d)Other (forexample,copper-plated ,artificially oxidised,
lacquered ,nickel-plated ,varnished ,clad,parkerised ,printed)
(ECSC) 7
V.Otherwise shapedorworked:
a)Cutintoshapesotherthanrectangular shapes,butnotfurther
worked :
1.Silvered,gilded,platinum-plated orenamelled 10 7
2.Other(ECSC) 7
b)Other,excludingsheetsandplatesshapedbyrolling 10 7
73.14 Ironorsteelwire,whetherornotcoated,butnotinsulated 10 8
73.15 Alloysteelandhighcarbonsteelintheformsmentioned inheadings
Nos73.06to73.14:
A.Highcarbonsteel:
I.Ingots,blooms,billets,slabsandsheetbars:
a)Forged 9 4-5
b)Other:
1.Ingots (ECSC) 3
2.Blooms,billets,slabsandsheetbars(ECSC) 4
II.Piecesroughlyshapedbyforging 10 4
III.Coilsforre-rolling (ECSC) 5
IV.Universalplates(ECSC) 6
V.Barsandrods(including wirerod)andhollowminingdrillsteel;
angles,shapesandsections :
a)Notfurtherworkedthanforged 10 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/273
RateofDuty
Headii.g
numberDescription autonomous conventional
'/. •/o
1 2 3 4
73.15 A.V.b)Notfurtherworkedthanhot-rolled orextruded :
(continued ) 1.Wirerod(ECSC)
2.Other(ECSC)
c)Notfurtherworkedthancold-formed orcold-finished
d)Cladorsurface-worked (forexample,polished,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded (ECSC)107
6
8
5
bb)Cold-formed orcold-finished 10 7
2.Other 10 8
VI.Hoopandstrip:
a)Notfurtherworkedthanhot-rolled (ECSC) 7
b)Notfurtherworkedthancold-rolled 10 8
c)Clad,coatedorotherwisesurface-treated :
1.Notfurtherworkedthanclad:
aa)Hot-rolled (ECSC) 7
bb)Cold-rolled 10 8
2.Other 10 8
d)Otherwise shapedorworked (forexample,perforated ,chamfered ,
lap-jointed ) 10 8
VII.Sheetsandplates:
a)Notfurtherworkedthanhot-rolled (ECSC) 7
b)Notfurtherworkedthancold-rolled ,ofathicknessof:
1.3mmormore 10 7
2.Lessthan3mm(ECSC) 8
c)Polished,clad,coatedorotherwise surface-treated (ECSC).... 7
d)Otherwise shapedorworked :
1.Cutintoshapesotherthanrectangular shapes,butnotfurther
worked (ECSC) 7
2.Other,excluding sheetsandplatesshapedbyrolling 10 7
VIII.Wire,whetherornotcoated,butnotinsulated 10 8
B.Alloysteel:
I.Ingots,blooms,billets,slabsandsheetbars:
a)Forged 8 5
b)Other:
1.Ingots:
aa)Wasteorscrapiningotform(ECSC) Free
bb)Other(ECSC) 3
2.Blooms,billets,slabsandsheetbars(ECSC) 4
II.Piecesroughlyshapedbyforging 10 5
III.Coilsforre-rolling (ECSC) 6
IV.Universalplates(ECSC) 6

NoL314/274 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. '/.
1 2 3 4
73.15
(continued )B.V.Barsandrods(includingwirerod)andhollowminingdrillsteel;
angles,shapesandsections :
a)Notfurtherworkedthanforged 9 7
b)Notfurtherworkedthanhot-rolled orextruded :
1.Wirerod(ECSC) 7
2.Other (ECSC) 6
c)Notfurtherworkedthancold-formed orcold-finished 10 8
d)Cladorsurface-worked (forexample,polished,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded (ECSC)S
bb)Cold-formed orcold-finished 10 8
2.Other 10 8
VI.Hoopandstrip:
a)Notfurtherworkedthanhot-rolled (ECSC)7
b)Notfurtherworkedthancold-rolled 10 8
c)Clad,coatedorotherwisesurface-treated :
1.Notfurtherworkedthanclad: v
aa)Hot-rolled (ECSC) 7
bb)Cold-rolled 10 7
2.Other 10 8
d)Otherwise shapedorworked (forexample,perforated ,cham­
fered,lap-jointed ) 10 8
VII.Sheetsandplates:
a)"Electrical"sheetsandplates:
1.Withawatt-loss ,regardless ofthickness ,of0·75wattor
less(ECSC) 6
2.Other(ECSC) 7
b)Othersheetsandplates:
1.Notfurtherworkedthanhot-rolled (ECSC) 7
2.Notfurtherworkedthancold-rolled ,ofathicknessof:
aa)3mmormore 10 7
bb)Lessthan3mm(ECSC) 7
3.Polished,clad,coatedorotherwise surface-treated (ECSC) 7
4.Otherwise shapedorworked:
aa)Cutintoshapesotherthanrectangular shapes,butnot
furtherworked (ECSC) 7
bb)Other,excluding sheetsandplatesshapedbyrolling 10 7
VIII.Wire,whetherornotcoated,butnotinsulated 10 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/275
RateofDuty
Heading
numberDescription autonomous
"I*conventional
•/.
1 2 3 4
73.16 Railwayandtramwaytrackconstruction materialofironorsteel,the
following :rails,check-rails ,switchblades,crossings (orfrogs),crossing
pieces,pointrods,rackrails,sleepers,fish-plates ,chairs,chairwedges,sole
plates(baseplates),railclips,bedplates,tiesandothermaterialspecialised
forjoiningorfixingrails:
A.Rails:
I.Current-conducting ,withpartsofnon-ferrous metal 18 9
II.Other:
a)New(ECSC)6
b)Used(ECSC)3
B.Check-rails (ECSC)5
C.Sleepers (ECSC)5
D.Fish-plates andsoleplates:
LRolled (ECSC) 5
II.Other 15 7-5
E.Other 14 7
73.17 Tubesandpipes,ofcastiron 13 9
73.18 Tubesandpipesandblankstherefor,ofiron(otherthanofcastiron)or
steel,excludinghigh-pressure hydro-electric conduits:
A.Straightandofuniformwall-thickness ,unworked ,seamless,ofcircular
cross-section ,solelyforthemanufacture oftubesandpipeswithother
cross-sections andwall-thicknesses (a) 14 9
B.Straightandofuniformwall-thickness ,otherthanthosefallinginA
above,ofamaximum lengthof4·50m,ofalloysteelcontaining by
weightnotlessthan0-90%butnotmorethan1*15%ofcarbon,not
lessthan0·50%butnotmorethan2%ofchromium andnotmore
than0·50%ofmolybdenum « 14 9
C.Other 14 10
73.19 High-pressure hydro-electric conduitsofsteel,whetherornotreinforced 13 10
73.20 Tubeandpipefittings(forexample,joints,elbows,unionsandflanges),
ofironorsteel 14 10
(a)Entryunderthissubheading issubiecttoconditions tobedetermined bythecompetent authorities .

NoL314/276 OfficialJournaloftheEuropeanCommunities „15.11.76
RateofDuty
Heading
numberDescription autonomous
•/»conventional
•/»
1 2 3 4
73.21 Structures andpartsofstructures (forexample,hangarsandotherbuildings ,
bridgesandbridge-sections ,lock-gates ,towers,latticemasts,roofs,roofing
frameworks ,doorandwindowframes,shutters,balustrades ,pillarsand
columns),ofironorsteel;plates,strip,rods,angles,shapes,sections,tubes
andthelike,preparedforuseinstructures ,ofironorsteel 14 5-5
73.22 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofironorsteel,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 15 5
73.23 Casks,drums,cans,boxesandsimilarcontainers ,ofsheetorplateironor
steel,ofadescription commonly usedfortheconveyance orpackingof
goods,ofacapacity :
A.Of50litresormore 15 6
B.Oflessthan50litres 17 7
73.24 Containers ,ofironorsteel,forcompressed orliquefiedgas 17 7
73.25 Strandedwire,cables,cordage,ropes,plaitedbands,slingsandthelike,of
ironorsteelwire,butexcludinginsulatedelectriccables 17 8-5
73.26 Barbedironorsteelwire;twistedhooporsingleflatwire,barbedornot,
andlooselytwisteddoublewire,ofkindsusedforfencing,ofironorsteel 15 9
73.27 Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials,
ofironorsteelwire y 15 10
73.28 Expanded metal,ofironorsteel 15 7-5
73.29 Chainandpartsthereof,ofironorsteel 16 6-5
73.30 Anchorsandgrapnelsandpartsthereof,ofironorsteel 18 9
73.31 Nails,tacks,staples,hook-nails ,corrugated nails,spikedcramps,studs,
spikesanddrawingpins,ofironorsteel,whetherornotwithheadsof
othermaterials,butnotincludingsucharticleswithheadsofcopper:
A.Cardingtacksfortextilecardingmachines 13 5
B.Other 16 6-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/277
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
73.32 Boltsandnuts(including boltendsandscrewstuds),whetherornot
threadedortapped,andscrews (includingscrewhooksandscrewrings),of
ironorsteel;rivets,cotters,cotter-pins ,washersandspringwashers ,ofiron
orsteel:
A.Notthreadedortapped :
I.Screws,nuts,rivetsandwashers,turnedfrombars,rods,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm 16 7
11.Other 16 10
B.Threaded ortapped :
I.Screwsandnuts,turnedfrombars,rods,angles,shapes,sections ,
orwire,ofsolidsection,ofashankthicknessorholediameternot­
exceeding 6mm 17 8
U.Other 17 11
73.33 Needlesforhandsewing (includingembroidery ),handcarpetneedlesand
handknittingneedles,bodkins ,crochethooks,andthelike,andembroidery
stilettos,o'ironorsteel:
A.Sewingneedles,darningneedlesandembroidery needles 19 7-5
B.Other 15 6
73.34 Pins(excluding hatpinsandotherornamental pinsanddrawingpins),hair­
pinsandcurlinggrips,ofironorsteel 19 7-5
73.35 Springsandleavesforsprings,ofironorsteel 17 7
73.36 Stoves(includingstoveswithsubsidiary boilersforcentralheating),ranges,
cookers,grates,firesandotherspaceheaters,gas-rings ,platewarmerswith
burners,washboilerswithgratesorotherheatingelements ,andsimilar
equipment ,ofakindusedfordomesticpurposes ,notelectrically operated ,
andpartsthereof,ofironorsteel 17 7
73.37 Boilers (excluding boilersofheadingNo84.01)andradiators ,forcentral
heating,notelectrically heated,andpartsthereof,ofironorsteel;air
heatersandhotairdistributors (includingthosewhichcanalsodistribute
coolorconditioned air),notelectrically heated,incorporating amotor
drivenfanorblower,andpartsthereof,ofironorsteel 17 8-5

NoL314/278 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
73.38 Articlesofakindcommonly usedfordomesticpurposes,sanitarywarefor
indooruse,andpartsofsucharticlesandware,ofironorsteel:
A.Sinksandwashbasinsandpartsthereof,ofstainlesssteel 17 7-5
B.Other 17 8-5
73.39 Ironorsteelwool;potscourersandscouringandpolishingpads,gloves
andthelike,ofironorsteel 17 8-5
73.40 Otherarticlesofironorsteel:
A.Ofcastiron 14 5*5
B.Other 18 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/279
CHAPTER 74
COPPER ANDARTICLES THEREOF
Notes
1.ForthepurposesofheadingNo74.02,theexpression"masteralloys"meansalloys(exceptcopperphosphide
(phosphorcopper)containing morethan8%byweightofphosphorus )containing withotheralloyelements
morethan10%byweightofcopper,notusefullymalleableandcommonly usedasrawmaterialinthemanu­
factureofotheralloysorasde-oxidants ,de-sulphurising agentsorforsimilarusesinthemetallurgy ofnon­
ferrousmetals.
(Copperphosphide (phosphorcopper)containing morethan8%byweightofphosphorus fallswithinheading
No28.55andnotwithinthisChapter).
2.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo74.03):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo74.03):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently workedafterpro­
duction (otherwisethanbysimpletrimmingorde-scaling),providedthattheyhavenottherebyassumed
thecharacter ofarticlesorofproductsfallingwithinotherheadings .
Wire-bars andbilletswiththeirendstaperedorotherwiseworkedsimplytofacilitatetheirentryintoma­
chinesforconverting theminto,forexample,wirerodortubes,arehowevertobetakentobeunwrought
copperofheadingNo74.01.
(c)"Wroughtplates,sheetsandstrip(headingNo74.04):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessexceeds0-15mmbutdoesnotexceedonetenthofthewidth.
HeadingNo74.04istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perfor­
ated,corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethe
characterofarticlesorofproductsfallingwithinotherheadings .
3.HeadingNo74.07istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolished
orcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,waisted,cone-shaped
orfinned.HeadingNo74.08istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimi­
larlytreated.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
74.01 Coppermatte;unwrought copper(refinedornot);copperwasteandscrap Free Free
74.02 Masteralloys Free Free

NoL314/280 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
74.03 Wroughtbars,rods,angles,shapesandsections,ofcopper;copperwire.. 10 8
74.04 Wroughtplates,sheetsandstrip,ofcopper 10 8
74.05 Copperfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofathickness
(excluding anybacking)notexceeding 0·15mm 12 8
74.06 Copperpowdersandflakes:
A.Lamellarpowdersandflakes 14 10
B.Other 3 1-5
74.07 Tubesandpipesandblankstherefor,ofcopper;hollowbarsofcopper.. 13 8
74.08 Tubeandpipefittings(forexample,joints,elbows,socketsandflanges),
ofcopper 15 7-5
74.09 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofcopper,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 14 7
74.10 Strandedwire,cables,cordage,ropes,plaitedbandsandthelike,ofcopper
wire,butexcludinginsulatedelectricwiresandcables 13 8
74.11 Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials
(includingendlessbands),ofcopperwire 12 8
74.12 Expanded metal,ofcopper 14 7
74.13 Chainandpartsthereof,ofcopper 17 7
74.14 Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesanddrawing
pins,ofcopper,orofironorsteelwithheadsofcopper 13 65
74.15 Boltsandnuts(including boltendsandscrewstuds),whetherornot
threadedortapped,andscrews(includingscrewhooksandscrewrings),
ofcopper;rivets,cotters,cotter-pins ,washersandspringwashers,of
copper:
A.Screws,nuts,rivetsandwashers,turnedfrombars,rods,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessorhole
diameternotexceeding 6mm 14 4-5
B.Other 14 7

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/281
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
74.16 Springs,ofcopper 17 8-5
74.17 Cookingandheatingapparatus ofakindusedfordomesticpurposes ,not
electrically operated,andpartsthereof,ofcopper:
A.Liquidfuelpressurestovesandpartsthereof 15 6-5
B.Other 15 7-5
74.18 Otherarticlesofakindcommonly usedfordomesticpurposes,sanitary
wareforindooruse,andpartsofsucharticlesandware,ofcopper 17 7
74.19 Otherarticlesofcopper 18 7

NoL314/282 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 75
NICKEL ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem­
(a)Wire(headingNo75.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections(headingNo75.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional di­
mensionexceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.
Alsocastorsinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently machined
(otherwisethanbysimpletrimmingorde-scaling).
(c)Wroughtplates,sheetsandstrip(headingNo75.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessdoesnotexceedonetenthofthewidth.
HeadingNo75.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo75.04istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittings
whichhavebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,
drilled,waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/.
1 2 3 4
75.01 Nickelmattes,nickelspeissandotherintermediate productsofnickel
metallurgy ;unwrought nickel(excluding electro-plating anodes);nickel
wasteandscrap Free Free
75.02 Wroughtbars,rods,angles,shapesandsections,ofnickel;nickelwire 9 6
75.03 Wroughtplates,sheetsandstrip,ofnickel;nickelfoil;nickelpowdersand
flakes:
A.Plates,sheets,stripandfoil 10 7
B.Powders andflakes 2 0-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/283
RateofDuty
HeadingnumberDescription autonomous conventional
•/. •/·
1 2 3 4
75.04 Tubesandpipesandblankstherefor,ofnickel;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,socketsandflanges),ofnickel:
A.Tubesandpipesandblankstherefor;hollowbars 12 8
B.Tubeandpipefittings 13 5
75.05 Electro-plating anodes,ofnickel,wroughtorunwrought ,includingthose
producedbyelectrolysis :
A.Notpreparedbeyondcasting 5 4
B.Other 8 5
75.06 Otherarticlesofnickel:
A.Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesandthe
like;bolts,nuts,screwsandsimilararticles;washersandspringwashers :
I.Screws,nuts,rivetsandwashers,turnedfrombars,rods,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm 13 4-5
II.Other ¿, 13 5
B.Other 16 6-5

NoL314/284 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 76
ALUMINIUM ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo76.02):
Rolled,extrudedordrawnproductsofsolidsectionofartycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo76.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyarcflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo76.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessexceeds0-20mmbutdoesnotexceedonetenthofthewidth.
HeadingNo76.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo76.06istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolished
orcoated,orwhichhavebeenshapedor.worked,suchasbent,coiled,threaded ,drilled,waisted,cone-shaped
orfinned.HeadingNo76.07istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimilarly
treated .
Heading
numberDescriptionRateofDuty
autonomous
°/oconventional
•/o
1 2 3 4
76.01 Unwrought aluminium ;aluminium wasteandscrap:
A.Unwrought
B.Wasteandscrap:
I.Waste :
a)Turnings ,shavings ,chips,millingwaste,sawdustandfilings;
wasteofcoloured ,coatedorbondedsheersandfoil,ofa
thickness (excluding anybacking )of0-20mmorless
b)Other(includingfactoryrejects)
II.Scrap10
Free
5
Free7
2-5
4
Free

15.11.76 NoL314/285 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
numberDescription autonomous
•/»conventional
»/«
1 2 3 4
76.02 Wroughtbars,reds,angles,shapesandsections,ofaluminium ;aluminium
15 12
76.03 Wroughtplates,sheetsandstrip,ofaluminium 15 12
76.04 Aluminium foil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofathickness
(excluding anybacking )notexceeding 0·20mm 17 12
76.05 Aluminium powdersandflakes:
A.Lamellarpowdersandflakes 21 10-5
Y>.Other 10 8
76.06 Tubesandpipesandblankstherefor,ofaluminium ;hollowbarsof
aluminium 19 12
76.07 Tubeandpipefittings (forexample,joints,elbows,socketsandflanges),
ofaluminium 20 8
76.08I
Structures andpartsofstructures (forexample,hangarsandotherbuild­
ings,bridgesandbridge-sections ,towers,latticemasts,roofs,roofing
frameworks ,doorandwindowframes,balustrades ,pillarsandcolumns),
ofaluminium ;plates,rods,angles,shapes,sections,tubesandthelike,
preparedforuseinstructures ,ofaluminium : 19 7-5
76.09 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofaluminium ,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 19 7-5
76.10 Casks,drums,cans,boxesandsimilarcontainers (including rigidand
collapsible tubularcontainers ),ofaluminium ,ofadescription commonly
usedfortheconveyance orpackingofgoods:
A.Rigidandcollapsible tubularcontainers 19 12
BOther 19 9-5
76.11 Containers ,ofaluminium ,forcompressed orliquefiedgas 21 8-5
76.12 Stranded wire,cables,cordage,ropes,plaitedbandsandthelike,of
aluminium wire,butexcluding insulatedelectricwiresandcables 19 12

NoL314/286 OfficialJournaloftheEuropeanCommunities 15.11.76
Heading
numberDescription autonomous conventional
,•/. •/.
1 2 3 4
76.13 Gauze,cloth,grill,netting,reinforcing fabricandsimilarmaterials,of
aluminium wire 18 9
76.14 Expanded metal,ofaluminium 20 10
76.15 Articlesofakindcommonly usedfordomesticpurposes,sanitarywarefor
indooruse,andpartsofsucharticlesandware,ofaluminium 20 8
76.16 Otherarticlesofaluminium :
A.Cops,pirns,bobbinsandsimilarsupportsforthespinningandweaving
industries 12 10
B.Spools,reelsandsimilarsupportsforphotographic andcinemato­
graphicfilmorfortapes,fimsandthelikefallingwithinheading
No92.12 16 8
C.Nails,tacks,staples,hook-nails ,spikedcramps,spikesandthelike;
bolts,nuts,screwsahdsimilararticles;washersandspringwashers :
I.Screws,nuts,rivetsandwashers,turnedfrombars,rods,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm 16 7-5
II.Other 16 10
D.Other 19 9-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/287
CHAPTER 77
MAGNESIUM ANDBERYLLIUM ANDARTICLES THEREOF
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/»
X 2 3 4
77.01 Unwrought magnesium ;magnesium waste(excluding shavingsofuniform
size)andscrap:
A.Unwrought 10 8(a)
B.Wasteandscrap:
I.Waste 5 4-5
II.Scrap Free Free
77.02 Wroughtbars,rods,angles,shapesandsections,ofmagnesium ;magnesium
wire;wroughtplates,sheetsandstrip,ofmagnesium ;magnesium foil;
raspingsanashavingsofuniformsize,powdersandflakes,ofmagnesium ;
tubesandpipesandblankstherefor,ofmagnesium ;hollowbarsof
magnesium 14 8
77.03 Otherarticlesofmagnesium 20 8
77.04 Beryllium ,unwrought orwrought,andarticlesofberyllium :
A.Unwrought ;wasteandscrap 3 2
B.Wroughtberylliumandarticlesofberyllium 8 5
(a)Exemption fromthepaymentofdutywithinthelimitsofanannualquotabeingthatpartoftheconsumption whichisnotpanoftheCommunity pro­
duction.

NoL314/288 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 78
LEADANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo78.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo78.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceedingonetenthofthewidth.Alsocastor
sinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
i
(c)Wroughtplates,sheetsandstrip(headingNo78.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,ofwhichthethicknessdoesnotexceedonetenthofthewidth,andwhichareofaweightexceeding
1-7kg/m2.
HeadingNo78.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacterof
articlesorofproductsfallingwithinotherheadings .
2.HeadingNo78.05istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
78.01 Unwrought lead(includingargentiferous lead);leadwasteandscrap:
A.Unwrought :
I.Forrefining,containing 0-02%ormorebyweightofsilver(bullion
lead)(a) 4-5(b) Free
II.Other 4-5
withamin.
of1-1UA
per100kg
netweight3-5
B.Wasteandscrap Free Free
78.02 Wroughtbars,rods,angles,shapesandsections,oflead;leadwire.... 10 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Therateofdutyisreducedto2%.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/289
RateoíDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
78.03 Wroughtplates,sheetsandstrip,oflead 10 10
78.04 Leadfoil(whetherornotembossed,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofaweight
(excluding anybacking)notexceeding 1-7kg/m!;leadpowdersand
flakes:
A.Leadfoil:
I.Backed 15 10
II.Other 10 —
B.Leadpowdersandflakes 5 2-5
78.05 Tubesandpipesandblankstherefor,oflead;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,sockets,flangesandS-bends),
oflead 13 11
78.06 Otherarticlesoflead:
A.Containers withananti-radiation leadcovering,forthetransportor
storageofradio-active materials (EURATOM ) 12 6
B.Other 17 '8-5

NoL314/290 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 79
ZINCANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo79.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections(headingNo79.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceedingonetenthofthewidth.Alsocastor
sinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo79.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessdoesnotexceedonetenthofthewidth.
HeadingNo79.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo79.04istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
.·/.
1 2 3 4
79.01 Unwrought zinc;zincwasteandscrap:
A.Unwrought 4-5
withamin.
of11UA
per100kg
netweight3-5
B.Wasteandscrap Free Free
79.02 Wroughtbars,rods,angles,shapesandsections,ofzinc;zincwire 10 10
79.03 Wroughtplates,sheetsandstrip,ofzinc;zincfoil;zincpowdersand
flakes:
A.Plates,sheets,stripandfoil 10 10
B.Powders (includingdust)andflakes 7 6

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/291
RateofDuty'
Heading
numberDescription autonomous conventional
V» •/.
1 2 3 4
79.04 Tubesandpipesandblankstherefor,ofzinc;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,socketsandflanges),ofzinc 14 10
79.05 Gutters,roofcapping,skylightframes,andotherfabricated building
components ,ofzinc 14 7
79.06 Otherarticlesofzinc 16 8

NoL314/292 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 80
TINANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo80.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo80.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceedingonetenthofthewidth.Alsocastor
sinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo80.03):
Flat-surfaced ,wroughtproducts (coiledornot)ofwhichthemaximum cross-sectional dimension exceeds
6mm,ofwhichthethicknessdoesnotexceedonetenthofthewidth,andwhichareofaweightexceeding
1kg/m2.
HeadingNo80.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharac­
terofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo80.05istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/»
1 2 3 4
80.01 Unwrought tin;tinwasteandscrap Free Free
80.02 Wroughtbars,rods,angles,shapesandsections,oftin;tinwire 8 4
80.03 Wroughtplates,sheetsandstrip,oftin 8 3

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/293
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
80.04 Tinfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofaweight
(excludinganybacking)notexceeding 1kg/m*;tinpowdersandflakes:
A.Foil:
LBacked 12 6
II.Other 10 5
B.Powders andflakes 7 3-5
80.05 Tubesandpipesandblankstherefor,oftin;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,socketsandflanges),oftin:
A.Tubesandpipesandblankstherefor;hollowbars 10 5
B.Tubeandpipefittings 14 7
80.06 Otherarticlesoftin 16 8

NoL314/294 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 81
OTHER BASEMETALS EMPLOYED INMETALLURGY ANDARTICLES THEREOF
Note
HeadingNo81.04istobetakentoapplyonlytothefollowingbasemetals:
bismuth,cadmium,cobalt,chromium ,gallium,germanium ,hafnium,indium,manganese ,niobium (columbium ),
rhenium,antimony ,titanium,thorium,thallium,uraniumdepletedinU235,vanadium ,zirconium .Theheading
alsocoverscobaltmattes,cobaltspeissandotherintermediate productsofcobaltmetallurgy ,andcermets.
RateofDuty
Heading
numberDescription autonomous conventional
•/. ·/.
1 2 3 4
81.01 Tungsten (wolfram),unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap 6
B.Hammered bars;angles,shapesandsections,wire,filaments ,plates,
sheets,stripandfoil 10 8
C.Other 13 10
81.02 Molybdenum ,unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap:
I.Unwrought ,inpowder 6 —
II.Other 6 5
B.Hammered bars;angles,shapesandsections,wire,filaments,plates,
sheets,stripandfoil 10 8
C.Other ;. 13 10
81.03 Tantalum,unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap 4 3
B.Hammered bars;angles,shapesandsections,wire,filaments,plates,
sheets,stripandfoil 8 6
C.Other 11 9
81.04 Otherbasemetals,unwrought orwrought,andarticlesthereof;cermets,
unwrought orwrought,andarticlesthereof:
A.Bismuth :
I.Unwrought ;wasteandscrap Free Free
II.Other 9 4-5
B.Cadmium :
I.Unwrought ;wasteandscrap 5 4
II.Other 9 6

15.11.76 NoL314/295 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
81.04
Ccontinued)C.Cobalt :
I.Unwrought ;wasteandscrap
II.OtherFree
7Free
5
D.Chromium :
I.Unwrought ;wasteandscrap
II.Other6
85
7
E.Germanium :
I.Unwrought ;wasteandscrap
II.Other6
105
8
F.Hafnium (celtium):
I.Unwrought ;wasteandscrap
II.Other4
93-5
7-5
G.Manganese :
I.Unwrought ;wasteandscrap
II.Other7
105
7
H.Niobium (columbium ):
I.Unwrought ;wasteandscrap
II.Other6
10—
IJ.Antimony :
LUnwrought ;wasteandscrap
II.Other8
'10 8
K.Titanium :
I.Unwrought ;wasteandscrap
II.Other6
10 8
L.Vanadium :
I.Unwrought ;wasteandscrap
II.Other 92-5
7-5
M.UraniumdepletedinU235 7 3-5
N.Thorium :
I.Unwrought ;wasteandscrap(EURATOM )
II.Other:
a)Bars,rods,angles,shapesandsections,wire,plates,sheets,strip
andfoil(EURATOM )
h)Other(EURATOM )Free
Free
2Free
1-5
O.Zirconium :
I.Unwrought ;wasteandscrap
II.Other6
10—

NoL314/296 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
·/«conventional
•/.
1 2 3 4
81.04
(continued)P.Rhenium :
I.Unwrought ;wasteandscrap
II.Other6
10—
Q.Gallium;indium;thallium:
LUnwrought ;wasteandscrap
II.Other4
102-5
5
R.Cermets :
I.Unwrought ;wasteandscrap
II.Other4
127-5
7-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/297
CHAPTER 82
TOOLS,IMPLEMENTS ,CUTLERY ,SPOONS ANDFORKS,OFBASEMETAL;PARTSTHEREOF
Notes
1.Apartfromblowlamps,portableforges,grindingwheelswithframeworks ,manicureandchiropody sest,
andgoodsclassifiedinheadingsNos82.07and82.15,thepresentChaptercoversonlyarticleswithablade,
workingedge,workingsurfaceorotherworkingpartof:
(a)Basemetal;
(b)Metalcarbides;
(c)Preciousorsemi-precious stones(natural,syntheticorreconstructed )onasupportofbasemetal;or
(d)Abrasivematerialsopasupportofbasemetal,providedthatthearticleshavecuttingteeth,flutes,grooves,
orthelike,ofbasemetal,whichretaintheiridentityandfunctionaftertheapplication oftheabrasive .
2.PartsofbasemetalofthearticlesfallingintheheadingsofthisChapteraretobeclassifiedwiththearticlesof
whichtheyareparts,exceptpartsseparately specifiedassuchandtool-holders .forhandtools(headingNo
84.48).However,partsofgeneraluseasdefinedinNote2toSectionXVareinallcasesexcludedfromthis
Chapter.
CuttingplatesforelectrichairclippersaretobeclassifiedinheadingNo82.13andbladesandheadsforelectric
shaversaretobeclassifiedinheadingNo82.11.
3.Sets(otherthanmanicureorchiropodysets(headingNo82.13))comprising anassortment oftools,cutlery,spoons,
forksorotherarticlesofakindfallingwithinthedifferentheadingsofthisChapter ,,fittedincabinets,boxes,
casesorthelike,aretobeclassifiedasthatoneoftheconstituent articleswhichischargeable withthehighest
rateofduty.
4.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
82.01 Handtools,thefollowing :spades,shovels,picks,hoes,forksandrakes;
axes,billhooksandsimilarhewingtools;scythes,sickles,hayknives,grassshears,timberwedgesandothertoolsofakindusedinagriculture ,horti­
cultureorforestry 15 6
82.02 Saws(non-mechanical )andbladesforhandormachinesaws(including
toothlesssawblades):
A.Saws(non-mechanical ):
I.Backsaws,ripsaws 15 7
II.Other 15 9

NoL314/298 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
82.02
(continued )B.Sawblades:
I.Bandsaw blades
II.Chainsawblades
III.Other15
16
169
7
10
82.03 Handtools,thefollowing :pliers(includingcuttingpliers),pincers,tweez­
ers,tinmen'ssnips,boltcroppersandthelike;perforating punches;pipe
cutters;spannersandwrenches (butnotincludingtapwrenches);filesand
rasps:
A.Filesandrasps
B.Other13
155
•7
82.04 Handtools,including glaziers'diamonds ,notfallingwithinanyother
headingofthisChapter;blowlamps,anvils;vicesandclamps,otherthan
accessories for,andpartsof,machinetools;portableforges;grinding
wheelswithframeworks (handorpedaloperated ) 16 6-5
82.05 Interchangeable toolsforhandtools,formachinetoolsorforpower­
operatednandtools(forexample,forpressing,stamping,drilling,tapping,
threading,boring,broaching ,milling,cutting,turning,dressing,morticing
orscrewdriving),includitidiesforwiredrawing,extrusiondiesformetal,
androckdrillingbits,withiworkingpartof:
A.Basemetal 12 65
B.Metalcarbides 13 6-5
C.Diamondoragglomerated diamond 9 7-5
D.Othermaterials 12 6
82.06 Knivesandcuttingblades,formachinesorformechanical appliances 13 5
82.07 Tool-tipsandplates,sticksandthelikefortool-tips,unmounted ,ofsin­
teredmetalcarbides (forexample,carbidesoftungsten,molybdenum or
vanadium ) 14 7
82.08 Coffee-mills ,mincers,juice-extractors andothermechanical appliances ,of
aweightnotexceeding 10kgandofakindusedfordomesticpurposes
inthepreparation ,servingorconditioning offoodordrink 17 7
82.09 Kniveswithcuttingblades,serratedornot(includingpruningknives),
otherthanknivesfallingwithinheadingNo82.06 17 (a)
82.10 Knifeblades 17 13
(a)SeeAnnex.

15.11.76 NoL314/299 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
numberDescription autonomous conventional
V. •/.
1 2 3 4
82.11 Razorsandrazorblades(includingrazorbladeblanks,whetherornotin
strips):
A.Razors :
I.Openblade 13 5
II.Other 17 7
B.Bladesandcutters:
I.Safetyrazorblades 16 7
II.Other 12 6-5
C.Otherparts 17 7
82.12 Scissors(includingtailors'shears),andbladestherefor 17 10*5
82.13 Otherarticlesofcutlery(forexample,secateurs,hairclippers,butchers'
cleavers,paperknives);manicureandchiropody setsandappliances
(including nailfiles) 16 8-5
82.14 Spoons,forks,fish-eaters ,butter-knives ,ladles,andsimilarkitchenor
tableware :
A.Ofstainless steel 19 —
B.Other 19 8-5
82.15 HandlesofbasemetalforarticlesfallingwithinheadingNo82.09,82.13
or82.14 19 7-5

NoL314/300 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 83
MISCELLANEOUS ARTICLES OFBASEMETAL
Note
InthisChapterareferencetopartsofarticlesisinnocasetobetakenasapplyingtocables,chains,nails,bolts,nuts
screws,springsorotherarticlesofironorsteelofakinddescribedinheadingNo73.25,73.29,73.31,73.32or73.35
nortosimilararticlesofotherbasemetals(Chapters74to81inclusive).
•/.RateofDuty
Heading
numberDescription autonomous
·/.conventional
•/.
1 2 3 4
83.01 Locksandpadlocks (key,combination orelectrically operated),andparts
thereof,ofbasemetal;framesincorporating locks,forhandbags ,trunksor
thelike,andpartsofsuchframes,ofbasemetal;keysforanyofthe
foregoing articles,ofbasemetal 17 8-5
83.02 Basemetalfittingsandmountings ofakindsuitableforfurniture,doors,
staircases,windows,blinds,coachwork ,saddlery,trunks,casketsandthe
like(includingautomatic doorclosers);basemetalhat-racks ,hat-pegs,
brackets andthelike 17 7
83.03 Safes,strong-boxes ,armoured orreinforced strong-rooms ,strong-room
liningsandstrong-room doors,andcashanddeedboxesandthelike,of
basemetal 17 8-5
83.04 Filingcabinets,racks,sortingboxes,papertrays,paperrestsandsimilar
officeequipment ,ofbasemetal,otherthanofficefurniturefallingwithin
headingNo94.03 16 8
83.05 Fittingsforloose-leaf binders,forfilesorforstationery books,ofbase
metal;letterclips,paperclips,staples,indexingtags,andsimilarstationery
goods,ofbasemetal 19 7-5
83.06 Statuettes andotherornaments ofakindusedindoors,ofbasemetal 18 9
83.07 Lampsandlightingfittings,ofbasemetal,andpartsthereof,ofbasemetal
(excluding switches,electriclampholders,electriclampsforvehicles,
electricbatteryormagnetolamps,andotherarticlesfallingwithinChapter
85exceptheadingNo85.22) 18 7
83.08 Flexibletubingandpiping,ofbasemetal 17 7

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/301
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
83.09 Clasps,frameswithclaspsforhandbags andthelike,buckles,buckle­
clasps,hooks,eyes,eyelets,andthelike,ofbasemetal,ofakindcommonly
usedforclothing,travelgoods,handbags,orothertextileorleathergoods;
tubularrivetsandbifurcated rivets,ofbasemetal 16 6-5
83.10 Beadsandspangles,ofbasemetal
i18 9
83.11 Bellsandgongs,non-electric ,ofbasemetal,andpartsthereofofbasemetal 18 9
83.12 Photograph ,pictureandsimilarframes,ofbasemetal;mirrorsofbasemetal 19 9-5
83.13 Stoppers,crowncorks,bottlecaps,capsules,bungcovers,sealsandplombs,
casecornerprotectors andotherpackingaccessories ,ofbasemetal:
A.Capsulesofaluminium orlead:
I.Capsulesofaluminium ofamaximum diameterof21mm,withor
withoutaninternalrubberseal,butnotcombined withother
materials 18 7
II.Other 18 11
B.Other 18 7
83.14 Sign-plates ,name-plates ,numbers,lettersandothersigns,ofbasemetal.. 19 7-5
83.15 Wire,rods,tubes,plates,electrodes andsimilarproducts,ofbasemetalor
ofmetalcarbides,coatedorcoredwithfluxmaterial,ofakindusedfor
soldering ,brazing,weldingordeposition ofmetalorofmetalcarbides;
wireandrods,ofagglomerateci basemetalpowder,usedformetal
spraying :
A.Weldingelectrodes coredwithsteelandcoatedwithrefractory material 15 10
B.Other 15 7-5

NoL314/302 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION XVI
MACHINERY ANDMECHANICAL APPLIANCES ;
ELECTRICAL EQUIPMENT ;PARTSTHEREOF
Notes
1.ThisSectiondoesnotcover:
(a)Transmission ,conveyororelevatorbeltsorbelting,ofartificialplasticmaterialofChapter39,orofvulcanised
rubber(headingNo40.10);orotherarticlesofakindusedonmachinery ,mechanical orelectricalappliances ,
ofunhardened vulcanised rubber(forexample,washers)(headingNo40.14);
(b)Articlesofleatherorofcomposition leather(headingNo42.04)oroffurskin(headingNo43.03),ofakind
usedinmachinery ormechanical appliances orforotherindustrialpurposes;
(c)Bobbins,spools,cops,cones,cores,reelsandsimilarsupports,ofanymaterial (forexample,Chapter39,
40,44or48orSectionXV);
(d)Perforated cardsofpaperorpaperboard forJacquardorsimilarmachines,fallingwithinheadingNo48.21;
(e)Transmission ,conveyororelevatorbeltsoftextilematerial (headingNo59.16)orotherarticlesoftextile
materialofakindcommonly usedinmachinery orplant(headingNo59.17);
(f)Preciousorsemi-precious stones(natural,syntheticorreconstructed )ofheadingNo71.02or71.03,or
articleswhollyofsuchstonesofheadingNo71.15;
(g)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(h)Endlessbeltsofmetalwireorstrip(SectionXV);
(ii)ArticlesfallingwithinChapter82or83;
(k)Thevehicles,aircraftandpartsthereofandvesselsandcertainassociated transportequipment falling
withinSectionXVII;
(1)ArticlesfallingwithinChapter90;
(m)Clocks,watchesandotherarticlesfallingwithinChapter91;
(n)Interchangeable toolsofheadingNo82.05andbrushesofakindusedaspartsofmachinesofheading
No96.02;similarinterchangeable toolsaretobeclassifiedaccordingtotheconstituent materialoftheir
workingpart(forexample,inChapter40,42,43,45or59,orheadingNo68.04or69.09);or
(o)ArticlesfallingwithinChapter97.
2.SubjecttoNote1tothisSection,Note1toChapter84andNote1toChapter85,partsofmachines (not
beingpartsofthearticlesdescribedinheadingsNos84.64,85.23,85.24,85.25and85.27)aretobeclassified
accordingtothefollowing rules:
(a)GoodsofakinddescribedinanyoftheheadingsofChapters84and85(otherthanheadingsNos84.65
and85.28)areinallcasestobeclassifiedintheirrespectiveheadings .
(b)Otherparts,ifsuitableforusesolelyorprincipally withaparticularkindofmachine,orwithanumber
ofmachinesfallingwithinthesameheading(includingamachinefallingwithinheadingNo84.59or85.22)
aretobeclassifiedwiththemachinesofthatkindorinheadingNo84.38,84.48or84.55,asappropriate .
However,goodswhichareequallysuitableforuseprincipally withthegoodsofheadingsNos85.13and
85.15aretobeclassifiedinheadingNo85.13.
(c)AllotherpartsaretobeclassifiedinheadingNo84.65or85.28.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/303
3.Unlesstheheadingsotherwiserequire,composite machinesconsisting oftwoormoremachinesfittedtogether
toformawholeandothermachinesadaptedforthepurposeofperforming twoormorecomplementary or
alternative functionsaretobeclassifiedasifconsistingonlyofthatcomponent orasbeingthatmachinewhich
performstheprincipalfunction.
4.Motorsandtransmission ,conveyororelevatorbelts,formachinery orappliances towhichtheyarefitted,or
ifpackedseparately forconvenience oftransport ,whichareclearlyintendedtobefittedtoormountedona
commonbasewiththemachineorappliancewithwhichtheyareimported ,aretobeclassifiedunderthesame
headingassuchmachinery orappliances .Theweightofsuchmotorsandtransmission ,conveyororelevator
beltsistobeincludedintheweightsspecifiedintheTariff.
5.ForthepurposesoftheseNotes,theexpression "machine"meansanymachine,apparatus orapplianceofa
kindfallingwithinSectionXVI.
Additional Notes
1.Toolsnecessaryfortheassemblyormaintenance ofmachinesaretobeclassifiedwiththosemachinesifimported
withthem.Interchangeable toolsimportedwithmachinesarealsotobeclassifiedtherewithiftheyformpart
ofthenormalequipment ofthemachinesandarenormallysoldwiththem.
2ShouldtheCustomssorequire,thedeclarantshallproduce,insupportofhisdeclaration ,anillustrateddocument
(forexample,instructions ,prospectus ,apagefromacatalogue ,aphotograph )givingthenormaldescription
ofthemachine,itsusesandessentialcharacteristics and,inrespectofadisassembled machine,anassembly
planandalistofthecontentsofthevariouspackages .
3.Theprovisions ofGeneralRuleA2(a)arealsoapplicable ,attherequestofthedeclarantandsubjecttoconditions
stipulated bythecompetent authorities ,tomachinesimportedinsplitconsignments .
4.Cases,boxesandsimilarcontainersimportedwitharticlesofthisSectionaretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparatelyaretobe
classifiedundertheirappropriate headings .
5.Tractorscoupled,evenbymeansofspecialdevices,tomachinesandmechanical appliances ofthisSec­
tionareinallcasestobeclassifiedseparately (headingNo.87.01).

NoL314/304 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 84
BOILERS,MACHINERY ANDMECHANICAL APPLIANCES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Millstones ,grindstones andotherarticlesfallingwithinChapter68;
(b)Appliances andmachinery (forexample,pumps)andpartsthereof,ofceramicmaterial (Chapter69);
(c)Laboratory glasswareofheadingNo70.17;machinery andappliances andpartsthereof,ofglass(heading
No70.20or70.21);
(d)ArticlesfallingwithinheadingNo73.36or73.37andsimilararticlesofotherbasemetals(Chapters74to81)
or
(e)ToolsforworkinginthehandofheadingNo85.05orelectro-mechanical domesticappliances ofheading
No85.06.
2.SubjecttotheoperationofNotes3and4toSectionXVI,amachineorappliancewhichanswerstoadescription
inoneormoreoftheheadingsNos84.01to84.21andatthesametimetoadescription inoneorotherofthe
headingsNos84.22to84.60,istobeclassifiedundertheappropriate headingoftheformergroupandnotthe
latter.
HeadingNo84.17is,however,tobetakennottoapplyto:
(a)Germination plant,incubators andbrooders (headingNo84.28);
(b)Graindampening machines (headingNo84.29);
(c)Diffusingapparatusforsugarjuiceextraction (headingNo84.30);
(d)Machinery fortheheat-treatment oftextileyarns,fabricsormadeuptextilearticles(headingNo84.40);or
(e)Machinery orplant,designedforamechanical operation ,inwhichachangeoftemperature ,evenifneces­
sary,issubsidiary .
HeadingNo84.19istobetakennottoapplyto:
(a)Sewingmachinesforclosingbagsorsimilarcontainers (headingNo84.41);or
(b)Officemachinery ofheadingNo84.54.
3.(A)ForthepurposesofheadingNo84.53theexpression "automaticdataprocessing machines"means:
(a)Digitalmachineshavingstoragescapableofstoringnotonlytheprocessing programorprogramsand
thedatatobeprocessedbutalsoaprogramfortranslating theformalprogramming languageinwhich
theprogramsarewrittenintomachinelanguage .Thesemachinesmusthaveamainstoragewhichis
directlyaccessiblefortheexecutionofaprogramandwhichhasacapacityatleastsufficienttostore
thosepartsoftheprocessing andtranslating programsandthedataimmediately necessaryforthecur­
rentprocessing run.Theymustalsobeablethemselves ,onthebasisoftheinstructions contained in
theinitialprogram,tomodify,bylogicaldecision,itsexecutionduringtheprocessing run;
(b)Analogue machinescapableofsimulating mathematical modelsandcomprising atleast:analogue
elements,controlelementsandprogramming elements ;
(c)Hybridmachinesconsistingofeitheradigitalmachinewithanalogueelementsorananaloguemachine
withdigitalelements .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/305
(B)Automatic dataprocessing machinesmaybeintheformofsystemsconsisting ofavariablenumberofsepa­
rately-housed units.Aunitistoberegardedasbeingapartofthecompletesystemifitmeetsallthefollowing
conditions :
(a)itisconnectable tothecentralprocessinguniteitherdirectlyorthroughoneormoreotherunits;
(b)itisspecifically designedaspartofsuchasystem(itmust,inparticular ,unlessitisapowersupplyunit,
beabletoacceptordeliverdatainaform(codeorsignals)whichcanbeusedbythesystem).
SuchunitsimportedseparatelyarealsotobeclassifiedinheadingNo84.53.
4.HeadingNo84.62istobetakentoapply,interalia,topolishedsteelballs,themaximumandminimumdiameters
ofwhichdonotdifferfromthenominaldiameterbymorethan1%orbymorethan0-05mm,whichever isless.
OthersteelballsaretobeclassifiedunderheadingNo73.40.
5.Amachinewhichisusedformorethanonepurposeis,forthepurposesofclassification ,tobetreatedasifits
principalpurposewereitssolepurpose.
SubjecttoNote2tothisChapterandNote3toSectionXVI,amachinewhoseprincipalpurposeisnotdescribed
inanyheadingorforwhichnoonepurposeistheprincipalpurposeis,unlessthecontextotherwiserequires,
tobeclassifiedinheadingNo84.59.HeadingNo84.59isalsotobetakentocovermachinesformakingrope
orcable(forexample,stranding ,twistingorcablingmachines )frommetalwire,textileyarnoranyothermaterial
combination ofsuchmaterials .
Additional Notes >
1.Forthepurposesofsubheading 84.06A,theexpression "aircraftengines"shallapplyonlytoenginesdesigned
forfittingwithanairscreworrotor.
2.Forthepurposesofsubheading 84.45CVIa),theexpression "micrometric adjustingsystem"shallmeanany
deviceallowingthedetermination orsettingtoatleast1/100th(0-01)mmofthemovement ofanimportant
elementofamachine,suchasthetable,thespindle,orthegrindinghead.
3.Forthepurposesofsubheading 84.45CVII,theexpression "jigboringmachines"shallbetaken.toapplyonly
tomachine-tools which:
(a)Carryoutoneormoremachining operations ontheco-ordinateprinciple;and
(b)Areofsuchprecisionthatanyerrorinthetraveloftheworkholdertableandofthetoolholderdoesnot
exceedO'OOSmm .
4.(EURATOM )Theterm"nuclearreactors"(subheading 84.59B)coversalltheapparatusandappliances inside
theareascreenedoffbyabiologicalshield,including ,whereappropriate ,theshielditself;italsoincludes
apparatusandappliances formingawholewiththepartscontainedinsidethescreen(interalia,controlrods
andtheiroperatingmechanisms ,providedtheseformawholewiththecontrolrodsorwithotherpartsinside
thescreen).

NoL314/306 OfficialJournaloftheEuropeanCommunities 15.11.76
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
84.01 Steamandothervapourgenerating boilers(excludingcentralheatinghot
waterboilerscapablealsoofproducing lowpressuresteam);super-heated
waterboilers 14 5-5
84.02 AuxiliaryplantforusewithboilersofheadingNo84.01{forexample,
economisers ,superheaters ,sootremovers ,gasrecoverers andthelike);
condensers forvapourenginesandpowerunits 14 5-5
84.03 Producergasandwatergasgenerators ,withorwithoutpurifiers;acetylene
gasgenerators (waterprocess)andsimilargasgenerators ,withorwithout
purifiers 14 5-5
84.04 Steamengines (including mobileengines,butnotsteamtractorsfalling
withinheadingNo87.01ormechanically propelledroadrollers)with
self-contained boilers 13 65
84.05Steamandothervapourpowerunits,notincorporating boilers 13 5
84.06Internalcombustion pistonengines:
A.AircraftenginesasdefinedinAdditional Note1tothisChapter,ofa
powerof:
I.300kWorless
II.Morethan300kW
B.Outboardmotorsofacylindercapacityof:
I.325ccorless
II.Morethan325cc
C.Otherengines:
I.Sparkignitionenginesofacylindercapacityof:
a)250ccorless
b)Morethan250cc:
1.Fortheindustrialassemblyof:
Agricultural walkingtractorsofsubheading 87.01A,
Motorvehiclesforthetransport ofpersons,including
vehiclesdesignedforthetransportofbothpassengers and
goods,withaseatingcapacityoflessthan15,
Motorvehiclesforthetransportofgoodsormaterials,with
anengineofacylindercapacityoflessthan2800cc,
SpecialpurposemotorvehiclesofheadingNo87.03(b)....
2.Other
II.Compression ignitionengines :
a)Marinepropulsion engines:
1.Forthevesselsofsubheadings 89.01A,89.01BI,89.02A,
89.02BIand89.03A(b)
2.Other(b)15(a)
10(a)
18
18
22
18
18
15
156
4
11
8
9
7
12
Free
8
(a)Dutytemporarily suspended inrespectofenginesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thissuspension is
subjecttocompliance withformalities andconditions tobedetermined 'bythecompetent nationalauthorities .
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropean Communities NoL314/307
RateofDuty
Heading
numberDescription autonomous conventional
»/o %
1 2 3 4
84.06 C.II.b)Other:
(continued )1.Fortheindustrialassemblyof:
Agricultural walkingtractorsofsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehicles
designedforthetransportorbothpassengers andgoods,with
aseatingcapacityoflessthan15,
Motorvehiclesforthetransportofgoodsormaterials ,with
anengineofacylindercapacityoflessthan2500cc,
SpecialpurposemotorvehiclesofheadingNo87.03(a).... 18 7
2.Other 18 12
D.Parts:
I.Foraircraftengines 12(b) 5
II.Forotherengines 16 7
84.07 Hydraulic enginesandmotors(includingwaterwheelsandwaterturbines ) 15 6
84.08 Otherenginesandmotors:
A.Reactionengines :
I.Turbo-jets developing athrustof:
a)2500kgorless 12(b) 6
b)Morethan2500kg 12(b) 5
II.Other(forexample,ram-jets,pulse-jets ,rocketengines) 12(b) 6
B.Gasturbines :
I.Turbo-propellers developing apowerof:
a)1100kWorless15(b) 7-5
b)Morethan1100kW 12(b) 5
II.Other14 5-5
C.Otherenginesandmotors 14 7
D.Parts:
1.Ofreactionenginesorofturbo-propellers 12(b) 5
II.Other14 5-5
84.09 Mechanically propelledroadrollers 13 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutytemporarily suspended inrespectofengineparts,enginesandturbinesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCom­
munity.Thissuspension issubjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .

NoL314/308 OfficialJournaloftheEuropeanCommunities 15.11.76
•/.RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
84.10 Pumps(includingmotorpumpsandturbopumps)forliquids,whetheror
notfittedwithmeasuring devices;liquidelevatorsofbucket,chain,screw,
bandandsimilarkinds:
A.Deliverypumpsfitted,ordesignedtobefitted,withameasuring device 15 6-5
B.Otherpumps:
I.Pumpshavingapressurecapacityof20barsormore 12 7-5
II.Otherpumps 12 6
III.Parts 12 6
C.Liquidelevatorsofbucket,chain,screw,bandandsimilarkinds 14 5-5
84.11 Airpumps,vacuumpumpsandairorgascompressors (includingmotor
andturbopumpsandcompressors ,andfree-piston generators forgas
turbines);fans,blowersandthelike:
A.Pumpsandcompressors :
I.Pumps(handorfootoperated)forinflatingpneumatic tyresandthe
like 16 6-5
II.Vacuumpumpscreatingavacuumbetterthan10-2mbar;centri­
fugaloraxialcompressors givingacompression ratioofnotless
than2andaflowofmorethan3000m8perminute;stationary
reciprocating compressors ofaweightexceeding 2000kg 12 9
III.Otherpumpsandcompressors 12 6
IV.Parts 12 6
B.Free-piston generators forgasturbines 10 4
C.Fans,blowersandthelike 13 6-5
84.12 Airconditioning machines,self-contained ,comprising amotor-driven fan
andelementsforchangingthetemperature andhumidityofair 12 8
84.13 Furnaceburnersforliquidfuel(atomisers),forpulverised solidfuelorfor
gas;mechanical stokers,mechanical grates,mechanical ashdischargers and
similarappliances 14 5-5
84.14 Industrialandlaboratory furnacesandovens,non-electric :
A.Speciallydesignedfortheseparation ofirradiatednuclearfuels,forthe
treatmentofradio-active wasteorfortherecyclingofirradiatednuclear
fuels(EURATOM ) 11 55
B.Other 14 5-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/309
•/.Rateof'Duty
Heading
numberDescription autonomous conventional
•/. »/.
1 2 3 4
84.15 Refrigerators andrefrigerating equipment (electricalandother):
A.Evaporators andcondensers ,excludingthosefordomesticrefrigerators 13 4-5
B.Other 13 5
84.16 Calendering andsimilarrollingmachines (otherthanmetal-working and
metal-rolling machinesandglass-working machines )andcylinderstherefor 13 5
84.17 Machinery ,plantandsimilarlaboratory equipment ,whetherornotelectri­
callyheated,forthetreatmentofmaterialsbyaprocessinvolvingachange
oftemperature suchasheating,cooking,roasting,distilling,rectifying,
sterilising ,pasteurising ,steaming,drying,evaporating ,vapourising ,con­
densingorcooling,notbeingmachinery orplantofakindusedfor
domesticpurposes ;instantaneous orstoragewaterheaters,non-electrical :
A.Machinery andequipment forthemanufacture oftheproducts
mentioned insubheading 28.51A(EURATOM )11 5-5
B.Machinery andequipment speciallydesignedfortheseparation of
irradiated nuclearfuels,forthetreatmentofradio-active wasteorforthe
recyclingofirradiated nuclearfuels(EURATOM )11 5-5
C.Heatexchangeunits11 4-5
D.Percolators andotherappliances formakingcoffeeandotherhot
drinks:
I.Electrically heated18 9
II.Other 12 6
E.Medicalandsurgicalsterilisingapparatus :
I.Electrically heated17 8-5
II.Other 14 7
F.Other:
I.Waterheaters,non-electric15 6
II.Other 14 5-5
84.18 Centrifuges ;filteringandpurifyingmachinery andapparatus (otherthan
filterfunnels,milkstrainersandthelike),forliquidsorgases:
A.Fortheseparation ofuraniumisotopes (EURATOM )5 4-5
B.Speciallydesignedfortheseparation ofirradiatednuclearfuels,forthe
treatmentofradio-active wasteorfortherecyclingofirradiatednuclear
fuels(EURATOM )11 5-5

NoL314/310 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous
°/oconventional
•/»
1 2 3 4
84.18 C.Other:
(continued )I.Centrifuges :
a)Clothes-dryers ,electrically operated ,eachofadrylinencapacity
notexceeding 6kg 18 8
b)Other 13 5
II.Machinery andapparatus (otherthancentrifuges )forfilteringor
purifyingliquidsorgases 15 6
84.19 Machinery forcleaningordryingbottlesorothercontainers ;machinery
forfilling,closing,sealing,capsulingorlabellingbottles,cans,boxes,bags
orothercontainers ;otherpackingorwrappingmachinery ;machinery for
aeratingbeverages ;dishwashingmachines :
A.Dishwashingmachines ,electrically operated,withorwithoutprovision
fordrying18 7
B.Other 13 5
84.20Weighingmachinery (excludingbalancesofasensitivityof5egorbetter),
including weight-operated countingandcheckingmachines ;weighing
machineweightsofallkinds15 6
84.21Mechanical appliances (whetherornothandoperated )forprojecting ,
dispersing orsprayingliquidsorpowders ;fireextinguishers (chargedor
not);spraygunsandsimilarappliances ;steamorsandblastingmachines
andsimilarjetprojecting machines12 6
84.22Lifting,handling,loadingorunloading machinery ,telphersandconveyors
(forexample,lifts,hoists,winches,cranes,transporter cranes,jacks,pulley
tackle,beltconveyors andteleferics),notbeingmachinery fallingwithin
headingNo84.23:
A.Machinery andmechanical appliances speciallydesignedfordealing
withhighlyradio-active substances (EURATOM ) 8 4
B.Self-propelled cranesonwheels,notcapableofrunningonrails 14 9
C.Rolling-mill machinery :rollertablesforfeedingandremovingproducts;
tiltersandmanipulators foringots,balls,barsandslabs 14 8-5
D.Other 14 5-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/311
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
84.23 Excavating ,levelling,tamping,boringandextracting machinery ,stationary
ormobile,forearth,mineralsorores(forexample,mechanical shovels,coal-cutters ,excavators ,scrapers,levellersandbulldozers );pile-drivers ;
snow-ploughs ,notself-propelled (includingsnow-plough attachments ):
A.Excavating ,levelling,tamping,boringandextracting machinery for
earth,mineralsorores:
I.Self-propelled ,track-laying orwheeled,notcapableofrunningon
rails:
a)Scrapers 15 9
b)Othermachinery 15 11
c)Parts 15 9
II.Other:
a)Boringandsinkingmachinery9 3-5
b)Other14 5-5
B.Pile-drivers ;snow-ploughs ,notself-propelled (includingsnow-plough
attachments )15 7-5
84.24 Agricultural andhorticultural machinery forsoilpreparation orcultivation
(forexample,ploughs,harrows,cultivators ,seedandfertiliserdistributors );
lawnandsportsgroundrollers11 4-5
84.25 Harvesting andthreshingmachinery ;strawandfodderpresses;hayor
grassmowers;winnowing andsimilarcleaningmachinesforseed,grain
orleguminous vegetables andegg-grading andothergradingmachinesfor
agricultural produce (otherthanthoseofakindusedinthebreadgrain
millingindustryfallingwithinheadingNo84.29) 11 4-5
84.26 Dairymachinery (includingmilkingmachines ) 11 5-5
84.27 Presses,crushersandothermachinery ,ofakindusedinwine-making ,
cider-making ,fruitjuicepreparation ortheliké 12 6
84.28 Otheragricultural ,horticultural ,poultry-keeping andbee-keeping
machinery ;germination plantfittedwithmechanical orthermalequipment ;
poultryincubators andbrooders 12 5
84.29 Machinery ofakindusedinthebreadgrainmillingindustry,andother
machinery (otherthanfarmtypemachinery )fortheworkingofcerealsor
driedleguminous vegetables .*. 13 6-5
84.30 Machinery ,notfallingwithinanyotherheadingofthisChapter,ofakind
usedinthefollowing foodordrinkindustries :bakery,confectionery ,
chocolate manufacture ,macaroni,ravioliorsimilarcerealfoodmanufac­
ture,thepreparation ofmeat,fish,fruitorvegetables (includingmincingor
slicingmachines),sugarmanufacture orbrewing 13 5

NoL314/312 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/»
1 2 3 4
84.31 Machinery formakingorfinishingcellulosicpulp,paperorpaperboard :
A.Formakingpaperorpaperboard 12 5
B.Other 14 5-5
84.32 Book-binding machinery ,includingbook-sewing machines 11 4-5
84.33 Paperorpaperboard cuttingmachinesofallkinds;othermachinery for
makinguppaperpulp,paperorpaperboard 13 5
84.34 Machinery ,apparatus andaccessories fortype-founding ortype-setting ;
machinery ,otherthanthemachine-tools ofheadingNo84.45,84.46or
84.47,forpreparingorworkingprintingblocks,platesorcylinders;printing
type,impressed flongsandmatrices,printingblocks,platesandcylinders;
blocks,plates,cylindersandlithographic stones,preparedforprinting
purposes (forexample,planed,grainedorpolished):
A.Machinery ,apparatusandaccessories fortype-founding ortype-setting :
I.Forfoundingandsetting(forexample,linotypes,monotypes ,inter­
types) 6 2-5
II.Other 13 5-5
B.Blocks,plates,cylindersandothersimilararticles,otherthanlitho­
graphicstones 16 7
C.Other 14 5-5
84.35 Otherprintingmachinery ;machinesforusesancillarytoprinting:
A.Printingmachinery :
I.Cylinderletterpress printingmachines ,printingonlyonesideofthe·
sheetateachpass:
a)Single-revolution machines 12 6
b)Two-revolution machines 10 4
II.Rotarypresses 11 4-5
III.Other 11 5-5
B.Machines forusesancillarytoprinting 13 6-5
84.36 Machinesforextruding man-made textiles;machinesofakindusedfor
processing naturalorman-made textilefibres;textilespinningandtwisting
machines ;textiledoubling,throwingandreeling(includingweft-winding)
machines 12 5
84.37 Weavingmachines,knittingmachinesandmachinesformakinggimped
yarn,tulle,lace,embroidery ,trimmings ,braidornet;machinesforpre­
paringyarnsforuseonsucnmachines,includingwarpingandwarpsizing
machines :
A.Weavingmachines 11 4-5
B.Knittingmachines 13 6

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/313
»/o •/.RateofDuty
Heading
numberDescription
4autonomous
•/·conventional
•/.
1 2 3 4
84.37
(continued )C.Machinesformakinggimpedyarn,tulle,lace,embroidery ,trimmings ,
braidornet 10 4
D.Machinesforpreparingyarnsforuseontheabovemachines ,including
warpingandwarpsizingmachines 13 5
84.38 Auxiliary machinery forusewithmachines ofheadingNo84.37(for
example,dobbies,Jacquards ,automatic stopmotionsandshuttlechanging
mechanisms );partsandaccessories suitableforusesolelyorprincipally
withthemachinesofthepresentheadingorwithmachinesfallingwithin
headingNo84.36or84.37(forexample,spindlesandspindleflyers,card
clothing,combs,extruding nipples,shuttles,healdsandheald-lifters and
hosieryneedles) 12 5
84.39 Machinery forthemanufacture orfinishingoffeltinthepieceorinshapes,
includingfelt-hatmakingmachinesandhat-making blocks 13 5
84.40 Machinery forwashing,cleaning,drying,bleaching,dyeing,dressing,
finishingorcoatingtextileyarns,fabricsormade-uptextilearticles
(includinglaundryanddry-cleaning machinery);fabricfolding,reelingor
cuttingmachines ;machinesofakindusedinthemanufacture oflinoleum
orotherfloorcoveringsforapplyingthepastetothebasefabricorother
support;machinesofatypeusedforprintingarepetitivedesign,repetitive
wordsoroverallcolourontextiles,leather,wallpaper ,wrappingpaper,
linoleumorothermaterials,andengravedoretchedplates,blocksor
rollerstherefor :
A.Ironingmachinesandpresses,electrically heated 16 6-5
B.Clothes-washing machines ,eachofadrylinencapacitynotexceeding
6kg;domesticwringers :
I.Electrically operated 19 7-5
II.Other 12 5
C.Other 13 5
84.41 Sewingmachines ;furniturespeciallydesignedforsewingmachines ;sewing
machineneedles :
A.Sewingmachines ;furniturespeciallydesignedforsewingmachines :
I.Sewingmachines (lock-stitch only),withheadsofaweightnot
exceeding 16kgwithoutmotoror17kgincluding themotor;
sewingmachineheads(lock-stitch only),ofaweightnotexceeding
16kgwithoutmotoror17kgincludingthemotor:
a)Sewingmachineshavingavalue(notincludingframes,tablesor
furniture )ofmorethan65UAeach 12 6
b)Other 12 —
II.Othersewingmachinesandothersewingmachineheads 12 6
III.Parts,includingfurniturespeciallydesignedforsewingmachines .. 12 9
B.Sewingmachineneedles 14 7

NoL314/314 OfficialJournaloftheEuropean Communities 15.11.76
•/. •/.-RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
84.42 Machinery (otherthansewingmachines )forpreparing,tanningorwork­
inghides,skinsorleather(includingbootandshoemachinery ) 13 5-5
84.43 Converters ,ladles,ingotmouldsandcastingmachines,ofakindusedin
metallurgy andinmetalfoundries 13 5
84.44 Rollingmillsandrollstherefor:
I
A.Rollingmillsspeciallydesignedfortherecyclingofirradiated nuclear
fuels(EURATOM ) 11 5-5
B.Other 13 7
84.45 Machine-tools forworkingmetalormetalcarbides,notbeingmachines
fallingwithinheadingNo84.49or84.50:
A.Speciallydesignedfortherecyclingofirradiated nuclearfuels(for
example,sheathing ,unsheathing ,shaping):
I.Automated bycodedinformation (EURATOM )11 —
II.Other(EURATOM ) 11 5-5
B.Machine-tools operatingbyelectro-erosion orotherelectricalprocesses ;
ultrasonic machine-tools :
I.Automated bycodedinformation 8 6
II.Other 8 3
C.Othermachine-tools :
I.Lathes:
a)Automated bycodedinformation 10 8
b)Other 10 7
II.Boringmachines :
a)Automated bycodedinformation 8 6
b)Other 8 3
III.Planingmachines :
a)Automated bycodedinformation 8 8
b)Other 8 7
IV.Shapingmachines,sawingmachinesandcutting-off machines,broaching machinesandslottingmachines :
a)Automated bycodedinformation 6 5
b)Other 6 2-5
V.Millingmachinesanddrillingmachines :
a)Automated bycodedinformation 12 10
b)Other 12 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/315
RateofDuty
Heading
numberDescription autonomous conventional
o/o V.
1 2 3 4
84.45
(continued )C.VI.Sharpening ,trimming ,grinding,honingandlapping,polishingor
finishingmachines andsimilarmachinesoperating bymeansof
grindingwheels,abrasivesorpolishingproducts :
a)Fittedwithamicrometrie adjustingsystemwithinthemeaning
ofAdditional Note2tothisChapter :
1.Automated bycodedinformation 10 8
2.Other 10 7
b)Other:
1.Automated bycodedinformation 4 3
2.Other 4 2-5
VII.Jigboringmachines :
a)Automated bycodedinformation 6 5
b)Other 6 2-5
VIII.Gear-cutting machines :
a)Forcuttingcylindrical gears:
1.Automated bycodedinformation 10 8
2.Other 10 7
b)Forcuttingothergears:
1.Automated bycodedinformation 6 5
2.Other 6 4-5
IX.Presses,otherthanthosefallingwithinsubheadings 84.45CXand
CXI:
a)Automated bycodedinformation 12 10
b)Other 12 8
X.Bending,forming,folding,flattening ,shearing,punchingandnotching
machines :
a)Automated bycodedinformation 8 6
b)Other 8 3
XI.Forgingmachinesandstampingmachines :
a)Automated bycodedinformation 6 6
b)Other 6 3
XII.Other 9 7
84.46 Machine-tools forworkingstone,ceramics,concrete,asbestos-cement and
likemineralmaterialsorforworkingglassinthecold,otherthan
machinesfallingwithinheadingNo84.49 13 5
84.47 Machine-tools forworkingwood,cork,boneebonite (vulcanite),hard
artificialplasticmaterialsorotherhardcarvingmaterials,otherthan
machinesfallingwithinheadingNo84.49 11 9
84.48 Accessories andpartssuitableforusesolelyorprincipally withthema­
chines'fallingwitninheadingsNos84.45to84.47,includingworkandtool
holders,self-opening dieheads,dividingheadsandotherappliances for
machine-tools ;toolholdersforanytypeoftoolormacnine-tool for
workinginthehand 8 3-5

NoL314/316 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
«/. •/.
1 2 3 4
84.49 Toolsforworkinginthehand,pneumatic orwithself-contained non­
electricmotor , 13 6-5
84.50 Gas-operated welding,brazing,cuttingandsurfacetempering appliances 12 5
84.51 Typewriters ,otherthantypewriters incorporating calculating mechanisms ;
cheque-writingmachines :
A.Typewriters 16 6-5
B.Cheque-writing machines 13 S
84.52 Calculating machines ;accounting machines,cashregisters,postage-franking
machines,ticket-issuing machinesandsimilarmachines ,incorporating a
calculating device:
A.Electronic calculating machines 14 14
B.Other 12 5-5
84.53 Automatic dataprocessing machinesandunitsthereof;magneticoroptical
readers,machinesfortranscribing dataontodatamediaincodedform
andmachinesforprocessing suchdata,notelsewherespecifiedorincluded 11 7
84.54 Otherofficemachines (forexample,hectograph orstencilduplicating
machines,addressing machines,coin-sorting machines ,coin-counting and,wrappingmachines,pencil-sharpening machines,perforating andstapling'
machines):
A.Addressing machinesandaddressplateembossing machines 16 6-5
B.Other 15 6
84.55 Partsandaccessories (otherthancovers,carryingcasesandthelike)
suitableforusesolelyorprincipally withmachinesofakindfallingwithin
headingNo84.51,84.52,84.53or84.54:
A.Addressplates 18 7
B.Partsandaccessories forelectronic calculating machinesfallingwithin
subheading 84.52A 14 10-5
C.Other 12 6
84.56 Machinery forsorting,screening,separating ,washing,crushing,grindingor
mixingearth,stone,oresorothermineralsubstances ,insolid(including
powderandpaste)form;machinery foragglomerating ,moulding or
shapingsolidmineralfuels,ceramicpaste,unhardened cements,plastering
materialsorothermineralproductsinpowderorpasteform;machines
forformingfoundrymouldsofsand 13 5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/317
•/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
«/.
1 2 3 4
84.57 Glass-working machines (otherthanmachinesforworkingglassinthe
cold);machinesforassembling electricfilamentanddischarge lampsand
electronic andsimilartubesandvalves:
A.Glass-working machines (otherthanmachinesforworkingglassinthe
cold) 11 4-5
B.Machines forassembling electricfilamentanddischarge lampsand
electronic andsimilartubesandvalves 12 5
84.58 Automatic vendingmachines (forexample,stamp,cigarette,chocolateand
foodmachines),notbeinggamesofskillorchance 13 5
84.59 Machines andmechanical appliances ,havingindividual functions ,not
fallingwithinanyotherheadingofthisChapter:
A.Forthemanufacture oftheproductsmentioned insubheading 28.51A
(EURATOM )11 5-5
B.Nuclearreactors (EURATOM ) 10__
C.Speciallydesignedfortherecyclingofirradiated nuclearfuels(for
example,sinteringofradio-active metaloxides,sheathing )(EURATOM )11 5-5
D.Ropeorcablemakingmachinery ,includingelectricwireandcable
makingmachines :
I.Stranding ,twisting,cablingandsimilarmachinesandappliances ..12 5
11.Othermachines andappliances (forexample,reinforcing ,taping,
insulating andthelikeforthepreparation ,coating,finishingof
ropesandcables)14 7
E.Other 15 6
84.60 Moulding boxesformetalfoundry;mouldsofatypeusedformetal(other
thaningotmoulds),formetalcarbides,forglass,formineralmaterials (for
example,ceramicpastes,concreteorcement)orforrubberorartificial
plasticmaterials13 5
84.61 Taps,cocks,valvesandsimilarappliances ,forpipes,boilershells,tanks,
vatsandthelike,includingpressurereducingvalvesandthermostatically
controlled valves:
A.Pressurereducingvalves15 6
B.Other 16 6-5

NoL314/318 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/, %
1 2 3 4
84.62 Ball,rollerorneedlerollerbearings 18 9
84.63 Transmission shafts,cranks,bearinghousings,plainshaftbearings,gears
andgearing (includingfrictiongearsandgear-boxes andothervariable
speedgears),flywheels ,pulleysandpulleyblocks,clutchesandshaft
couplings 16 7
84.64 Gasketsandsimilarjointsofmetalsheetingcombined withothermaterial
(forexample,asbestos,feltandpaperboard )oroflaminated metalfoil;
setsorassortments ofgasketsandsimilarjoints,dissimilar incomposition ,
forengines,pipes,tubesandthelike,putupinpouches,envelopes or
similarpackings 14 5-5
84.65 Machinery parts,notcontaining electricalconnectors ,insulators ,coils,
contactsorotherelectricalfeaturesandnotfallingwithinanyother
headinginthisChapter:
A.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm15 4-5
B.Other15 6

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/319
CHAPTER 85
ELECTRICAL MACHINERY ANDEQUIPMENT ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Electrically warmedblankets,bedpads,foot-muffs andthelike;electrically warmedclothing,footwearand
earpadsandotherelectrically warmedarticleswornonorabouttheperson;
(b)ArticlesofglassofheadingNo70.11;or
(c)Electrically heatedfurnitureofChapter94.
2.HeadingNo85.01istobetakennottoapplytogoodsdescribedinheadingNo85.08,85.09or85.21,otherthan
metaltankmercuryarcrectifierswhichremainclassifiedinheadingNo85.01.
3.HeadingNo85.06istobetakentoapplyonlytothefollowingelectro-mechanical machinesoftypescommonly
usedfordomesticpurposes :
(a)Vacuumcleaners,floorpolishers,foodgrindersandmixers,fruitjuiceextractorsandfans,ofanyweight;
(b)Othermachinesprovidedtheweightofsuchothermachinesdoesnotexceed20kg.
Theheadingdoesnot,however,applytodishwashingmachines (headingNo84.19),centrifugal andotherclothes
washingmachines (headingNo84.18or84.40),rollerandotherironingmachines (headingNo84.16or84.40),
sewingmachines (headingNo84.41)ortoelectro-thermic appliances (headingNo85.12).
4.ForthepurposesofheadingNo85.19,"printedcircuits"aretobetakentobecircuitsobtainedbyformingon
aninsulatingbase,byanyprintingprocess(forexample,embossing ,plating-up ,etching)orbythe"filmcircuit"
technique ,conductor elements,contactsorotherprintedcomponents (forexample,inductances ,resistors,
capacitors )aloneorinterconnected accordingtoapre-established pattern,otherthanelementswhichcanpro­
duce,rectify,modulateoramplifyanelectricalsignal(forexample,semi-conductor elements).
Theterm"printedcircuits"doesnotcovercircuitscombinedwithelementsotherthanthoseobtainedduringthe
printingprocess.Printedcircuitsmay,however,befittedwithnon-printed connecting elements .
Thin-orthick-filmcircuitscomprising passiveandactiveelementsobtainedduringthesametechnological process
aretobeclassifiedinheadingNo85.21.
5.ForthepurposesofheadingNo85.21:
(A)"Diodes,transistors andsimilarsemi-conductor devices"aretobetakentobethosedevicestheoperation
ofwhichdependsonvariations inresistivityontheapplication ofanelectricfield;
(B)"Electronic microcircuits "aretobetakentobe:
(a)Microassemblies ofthe"fagot"module,mouldedmodule,micromodule andsimilartypes,consisting
ofdiscrete,activeorbothactiveandpassiveminiaturised components whicharecombinedandinter­
connected ;
(b)Monolithic integrated circuitsinwhichthecircuitelements (diodes,transistors ,resistors,capacitors ,
interconnections ,etc.)arecreatedinthemass(essentially )andonthesurfaceofasemi-conductor material
(dopedsilicon,forexample )andareinseparably associated ;

NoL314/320 OfficialJournaloftheEuropeanCommunities 15.11.76
(c)Hybridintegrated circuitsinwhichpassiveandactiveelehients ,someobtainedbythin-orthick-film
technology (resistors,capacitors ,interconnections ,etc.),othersbysemi-conductor technology (diodes,
transistors ,monolithic integrated circuits,etc.),arecombined ,toallintentsandpurposesindivisibly ,on
asingleinsulatingsubstrate (glass,ceramic,etc.).Thesecircuitsmayalsoincludeminiaturised discrete
components .
Fortheclassification ofthearticlesdefinedinthisNote,headingNo85.21shalltakeprecedence overanyother
headingintheTariffwhichmightcoverthembyreferenceto,inparticular ,theirfunction .
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
85.01 Electrical goodsofthefollowing descriptions :generators ,motors,con­
verters (rotaryorstatic),transformers ,rectifiersandrectifyingapparatus ,
inductors :
A.Generators ,motors (whetherornotequippedwithspeedreducing ,
changingorstep-upgear)androtaryconverters :
I.Synchronous motorsofanoutputofnotmorethan18watts 14 8-5
II.Other 12 5
B.Transformers ,staticconverters ,rectifiersandrectifying apparatus ;
inductors 16 6-5
C.Parts 15 6
85.02 Electro-magnets ;permanent magnetsandarticlesofspecialmaterialsfor
permanent magnets,beingblanksofsuchmagnets;electro-magnetic and
permanent magnetchucks,clamps,vicesandsimilarworkholders;electro­
magneticclutchesandcouplings ;electro-magnetic brakes;electro-magnetic
liftingheads 15 6
85.03 Primarycellsandprimarybatteries 20 20
85.04 Electricaccumulators :
A.Lead-acid accumulators 20 10
B.Otheraccumulators 17 7-5
C.Parts:
I.Woodenseparators 10 4
II.Other 17 8-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/321
•/»RateofDuty
Heading
numberDescription -autonomous conventional
•/« ·/»
1 2 3 4
85.05 Toolsforworkinginthehand,withself-contained electricmotor 14 7
85.06 Electro-mechanical domesticappliances ,withself-contained electricmotor 19 7-5
85.07 Shaversandhairclippers,withself-contained electricmotor:
A.Shavers 13 6-5
B.Hairclippers 14 5-5
85.08 Electricalstartingandignitionequipment forinternalcombustion engines
(including ignitionmagnetos ,magneto-dynamos ,ignitioncoils,starter
motors,sparkingplugsandglowplugs);generators (dynamosandalter­
nators)andcut-outsforuseinconjunction withsuchengines:
A.Startermotors,generators andcut-outs 14 8-5
B.Ignitionmagnetos ,includingmagneto-dynamos andmagneticflywheels 18 7
C.Glowplugs 21 10-5
D.Other 20 9
85.09 Electrical lightingandsignalling equipment andelectricalwindscreen
wipers,defrostersanddemisters,forcyclesormotorvehicles:
A.Lightingequipment ,otherthanequipment ofheadingNo85.0817 7
B.Soundsignallingequipment 14 8-5
C.Other 15 9
85.10 Portableelectricbatteryandmagnetolamps,otherthanlampsfallingwithin
headingNo85.09:
A.Miners'safetylamps 15 7-5
B.Other 18 13

NoL314/322 OfficialJournaloftheEuropeanCommunities 15.11.76
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
85.11 Industrialandlaboratory electricfurnaces,ovensandinductionanddielec­
tricheatingequipment ;electricwelding,brazingandsolderingmachines
andapparatusandsimilarelectricmachinesandapparatusforcutting:
A.Furnaces,ovens,inductionanddielectricheatingequipment :
I.Speciallydesignedfortheseparation ofirradiatednuclearfuels,for
thetreatmentofradio-active wasteorfortherecyclingofirradiated
nuclearfuels(EURATOM )
II.Other11
145-5
5-5
B.Electricwelding,brazingandsolderingmachinesandapparatus and
similarelectricmachinesandapparatusforcutting,foranymaterial .. 15 7-5
85.12 Electricinstantaneous orstoragewaterheatersandimmersion heaters;
electricsoilheatingapparatusandelectricspaceheatingapparatus ;electric
hairdressingappliances (forexample,hairdryers,haircurlers,curling
tongheaters)andelectricsmoothing irons;electro-thermic domestic
appliances ;electricheatingresistors,otherthanthoseofcarbon:
A.Electricinstantaneous orstoragewaterheatersandimmersion heaters 20 8
B.Electricsoilheatingapparatusandelectricspaceheatingapparatus 21 8-5
C.Electrichairdressingappliances (forexample,hairdryers,haircurlers,
curlingtongheaters) 19 9-5
D.Electricsmoothing irons 20 11-5
E.Electro-thermic domesticappliances 19 7-5
F.Electricheatingresistors 18 7
85.13 Electricallinetelephonic andtelegraphic apparatus (includingsuchappar­
atusforcarrier-current linesystems):
A.Apparatus forcarrier-current linesystems 16 6-5
B.Other 15 7-5
85.14 Microphones andstandstherefor;loudspeakers ;audio-frequency electric
amplifiers 18 7

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/323
»/oRateofDuty
Heading
numberDescription autonomous
%conventional
»/o
1 2 3 4
85.15 Radiotelegraphic andradiotéléphonie transmission andreceptionapparatus ;
radio-broadcasting andtelevision transmission andreception apparatus
(including receiversincorporating soundrecordersorreproducers )and
televisioncameras;radionavigational aidapparatus ,radarapparatus and
radioremotecontrolapparatus :
A.Radiotelegraphic andradiotéléphonie transmission andreception
apparatus ;radio-broadcasting andtelevisiontransmission andreception
apparatus (including receiversincorporating soundrecordersorrepro­
ducers)andtelevisioncameras :
I.Transmitters 18 7
11.Transmitter-receivers 20 11
III.Receivers ,whetherornotcombined withasoundrecorderor
reproducer 22 14
IV.Television cameras... 17 7
B.Otherapparatus 16 10
C.PartsofthegoodsofsubheaUi.^s AandBabove:
I.Cabinetsandcases:
a)Ofwood 16 6-5
b)Ofothermaterials 20 8
11.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sections ,
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm 22 9
III.Other 22 13
85.16 Electrictrafficcontrolequipment forrailways,roadsorinlandwaterways
andequipment usedforsimilarpurposesinportinstallations orupon
airfields 15 6
85.17 Electricsoundorvisualsignallingapparatus (suchasbells,sirens,indicator
panels,burglarandfirealarms),otherthanthoseofheadingNo85.09or
85.16 15 6
85.18 Electricalcapacitors ,fixedorvariable 17 7
85.19 Electricalapparatus formakingandbreakingelectricalcircuits,forthe
protection ofelectricalcircuits,orformakingconnections toorinelectrical
circuits (forexample,switches,relays,fuses,lightningarresters,surge
suppressors ,plugs,lampholders andjunctionboxes);resistors,fixedor
variable (includingpotentiometers ),otherthanheatingresistors;printed
circuits;switchboards (otherthantelephone switchboards )andcontrol
panels:
A.Electricalapparatus formakingandbreakingelectricalcircuits,forthe
protection ofelectricalcircuitsorformakingconnections to<srin
electrical circuits 16 65

NoL314/324 OfficialJournaloftheEuropeanCommunities 15.11.76
•/. •/.RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
85.19
(continued )B.Resistors,fixedorvariable (including potentiometers ),otherthan
heatingresistors 16 8
C.Printedcircuits 15 10
D.Switchboards andcontrolpanels 14 5-5
85.20 Electricfilamentlampsandelectricdischarge lamps(includinginfra-red
andultra-violet lamps);arc-lamps ;electrically ignitedphotographic
flashbulbs :
A.Filamentlampsforlighting 15 6
B.Other 18 7
C.Parts 15 7-5
85.21 Thermionic ,coldcathodeandphoto-cathode valvesandtubes(including
vapourorgasfilledvalvesandtubes,cathode-ray tubes,televisioncamera
tubesandmercuryarcrectifying valvesandtubes);photocells ;mounted
piezo-electric crystals;diodes,transistors andsimilarsemi-conductor deviccs;
electronic microcircuits :
A.Valvesandtubes:
I.Rectifying valvesandtubes 20 8
II.Television cameratubes;imageconverter orintensifier tubes;
photomultipliers 17 7
III.Cathode-ray tubesfortelevision sets 19 15
IV.Phototubes (photoemissive cells) 16 6-5
V.Other 19 7-5
B.Photocells ,includingphoto-transistors 16 6-5
C.Mountedpiezo-electric crystals 20 8
D.Diodes,transistors andsimilarsemi-conductor devices;electronic
microcircuits :
I.Wafersnotyetcutintochips 21 9
II.Other 21 17
E.Parts 15 9
85.22Electricalappliances andapparatus ,havingindividual functions,notfalling
withinanyotherheadingofthisChapter:
A.Forthemanufacture oftheproductsmentioned insubheading 28.51A
(EURATOM ) 11 5-5
B.Speciallydesignedfortheseparation ofirradiated nuclearfuels,forthe
treatment ofradio-active wasteorfortherecycling ofirradiated
nuclearfuels(EURATOM ) 11 5-5
C.Other ; 13 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/325
•/. •/.RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
85.23 Insulated (includingenamelledoranodised )electricwire,cable,bars,strip
andthelike(including co-axialcable),whetherornotfittedwith
connectors 17
85.24 Carbonbrushes,arc-lampcarbons,batterycarbons,carbonelectrodes and
othercarbonarticlesofakindusedforelectricalpurposes :
A.Electrodes forelectrolysis installations 9 9
B.Heatingresistors,otherthanthosefallingwithinheadingNo85.12 14 5-5
C.Other 12 8
85.25 Insulators ofanymaterial :
A.Ofceramicmaterials 19 10
withamin.
of15UA
per100kg
gross,the
dutynotto
exceed
19%(a)
B.Ofartificialplasticmaterialsorofglassfibre 1915
C.Ofothermaterials 1910
85.26 Insulating fittingsforelectricalmachines ,appliances orequipment ,being
fittingswhollyofinsulatingmaterialapartfromanyminorcomponents of
metalincorporated duringmoulding solelyforpurposesofassembly,but
notincludinginsulatorsfallingwithinheadingNo85.25:
A.Ofceramicmaterialsorofglass 17 12
B.Ofhardened rubberorofbituminous materials 14 7
C.Ofartificialplasticmaterials 19 14
D.Ofothermaterials 16 10
85.27 Electrical conduittubingandjointstherefor,ofbasemetallinedwith
insulating material 14 7
85.28 Electricalpartsofmachinery andapparatus,notbeinggoodsfallingwithin
anyoftheprecedingheadingsofthisChapter 14 5-5
(a)The19%advaloremceilingshallonlyapplytoinsulators ofavalueofmorethan60UAper100kg.

NoL314/326 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION XVU
VEHICLES ,AIRCRAFT ,ANDPARTSTHEREOF ;
VESSELS ANDCERTAIN ASSOCIATED TRANSPORT EQUIPMENT
Notes
1.ThisSectiondoesnotcoverarticlesfallingwithinheadingNo.97.01,97.03or97.08,orbobsleighs ,toboggans
andthelikefallingwithinheadingNo97.06.
2.Throughout thisSectiontheexpressions "parts"and"partsandaccessories "aretobetakennottoapplyto
thefollowingarticles,whetherornottheyareidentifiable asforthegoodsofthisSection:
(a)Joints,washersandthelike(classifiedaccordingtotheirconstituent materialorinheadingNo84.64);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoods
ofartificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)ArticlesfallingwithinChapter82(tools);
(d)ArticlesfallingwithinheadingNo83.11;
(e)Machinesandmechanical appliances andotherarticlesfallingwithinheadingsNos84.01to84.59,
84.61or84.62andpartsofenginesandmotorsfallingwithinheadingNo84.63;
(f)Electricalmachinery andequipment (Chapter85);
(g)ArticlesfallingwithinChapter90;
(h)Clocks (Chapter91);
(ii)Arms(Chapter93);
(k)Brushesofakindusedaspartsofvehicles (headingNo96.02).
3.References inChapters 86to88topartsoraccessories aretobetakennottoapplytopartsoraccessories
whicharenotsuitableforusesolelyorprincipally withthearticlesofthoseChapters .Apartoraccessory
whichanswerstoadescription intwoormoreoftheheadingsofthoseChapters istobeclassifiedunder
thatheadingwhichcorresponds totheprincipaluseofthatpartoraccessory .
4.Flyingmachinesspeciallyconstructed sothattheycanalsobeusedasroadvehiclesareclassifiedasflying
machines .Amphibious motorvehiclesareclassifiedasmotorvehicles .
$.Air-cushion vehiclesaretobeclassifiedwithinthisSectionwiththevehiclestowhichtheyaremostakinas
follows :
(a)InChapter86ifdesignedtotravelonaguide-track (hovertrains );
(b)InChapter87ifdesignedtotraveloverlandorovetbothlandandwater;
(c)InChapter89ifdesignedtotraveloverwater,whetherornotabletolandonbeachesorlanding-stages
oralsoabletotraveloverice.
Partsandaccessories ofair-cushion vehiclesaretobeclassifiedinthesamewayasthoseofvehiclesfalling
withintheheadinginwhichtheair-cushion vehiclesareclassifiedundertheaboveprovisions .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/327
Hovertrain trackfixturesandfittingsaretobeclassifiedasrailwaytrackfixturesandfittings,andtrafficcontrol
equipment forhovertrain transportsystemsastrafficcontrolequipment forrailways .
Additional Notes:
1.Subjecttotheprovisions ofAdditional Note3toChapter89,toolsandarticlesnecessaryforthemaintenance or
repairofvehicles,aircraftorvesselsaretobeclassifiedwiththosevehicles,aircraftorvesselsifimportedwith
them.Otheraccessories importedwithvehicles,aircraftorvesselsarealsotobeclassifiedtheMwithiftheyform
partofthenormalequipment ofthevehicles,aircraftorvesselsandarenormallysoldwiththem.
2.Theprovisions ofGeneralRuleA2(a)arealsoapplicable ,attherequestofthedeclarantandsubjectto
conditions stipulated bythecompetent authorities ,togoodsfallingwithinheadingNos86.10,88.05,89.03
and89.05importedinsplitconsignments .

NoL314/328 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 86
RAILWAY ANDTRAMWAY LOCOMOTIVES ,ROLLING-STOCK ANDPARTSTHEREOF ;RAILWAY
ANDTRAMWAY TRACKFIXTURES ANDFITTINGS ;
TRAFFIC SIGNALLING EQUIPMENT OFALLKINDS (NOTELECTRICALLY POWERED )
Notes
1.ThisChapterdoesnotcover:
(a)Railwayortramwaysleepersofwoodorofconcrete,orconcreteguide-track sectionsforhovertrains
(headingNo44.07or68.11);
(b)Railwayortramwaytrackconstruction materialofironorsteelfallingwithinheadingNo73.16;or
(c)Electrically poweredsignallingapparatus fallingwithinheadingNo85.16.
2.HeadingNo86.09istotakentoapply,interalia,to:
(a)Axles,wheels,metaltyres,hoopsandhubsandotherpartsofwheels;
(b)Frames,underframes andbogies;
(c)Axleboxes;brakegear;
(d)Buffersforrolling-stock ;couplinggearandcorridorconnections ;
(e)Coachwork .
3.Subjecttotheprovisions ofNote1above,headingNo86.10istobetakentoapply,interalia,to:
(a)Assembled track,turntables ,platformbuffers,loadinggauges;
(b)Semaphores ,mechanical signaldiscs,levelcrossingcontrolgear,signalandpointcontrols,whetherornot
theyarefittedforelectriclighting.
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
86.01 Steamraillocomotives andtenders 13 65
86.02 Electricraillocomotives ,batteryoperatedorpoweredfromanexternal
sourceofelectricity 14 7
86.03 Otherraillocomotives 13 5
86.04 Mechanically propelledrailwayandtramwaycoaches,vansandtrucks,and
mechanically propelledtrackinspection trolleys:
A.Electricrailwayandtramwaycoaches,vansandtrucks(poweredfrom
anexternalsourceofelectricity ) 14 7
B.Other 13 65
86.05 Railwayandtramwaypassenger coachesandluggagevans;hospital
coaches,prisoncoaches,testingcoaches,travellingpostofficecoachesand
otherspecialpurposerailwaycoaches 13 5
86.06 Railwayandtramwayrolling-stock ,thefollowing :workshops ,cranesand
otherservicevehicles 13 5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/329
•/. •/.RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
86.07 Railwayandtramwaygoodsvans,goodswagonsandtrucks:
A.Speciallydesignedforthetransportofhighlyradio-active material
(EURATOM ) 10 5
B.Other 14 5-5
86.08 Containers speciallydesignedandequippedforcarriagebyoneormore
modesoftransport :
A.Containers withananti-radiation leadcovering,forthetransportof
radio-active materials (EURATOM ) 10 5
B.Other 15 6
86.09 Partsofrailwayandtramwaylocomotives androlling-stock :
A.Bogies,bissel-bogies andthelike,andpartsthereof 13 5
B.Brakesandpartsthereof 11 4-5
C.Axles,assembled ornot;wheelsandpartsthereof 15 6
D.Axle-boxes andpartsthereof 15 7-5
E.Other 14 5-5
86.10 Railwayandtramwaytrackfixturesandfittings;mechanical equipment ,
notelectrically powered,forsignallingtoorcontrolling road,railorother
vehicles,shipsoraircraft;partsoftheforegoing fixtures,fittingsor
equipment 13 6

NoL314/330 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 87
VEHICLES ,OTHERTHANRAILWAY ORTRAMWAY ROLLING-STOCK ,ANDPARTSTHEREOF
Notes
1.ForthepurposesofthisChapter,tractorsaredeemedtobevehiclesconstructed essentially forhaulingor
pushinganothervehicle,applianceorload,whetherornottheycontainsubsidiary provisionforthetrans­
port,inconnection withthemainuseofthetractor,oftools,seeds,fertilisersorothergoods.
2.MotorchassisfittedwithcabsaretobetreatedasfallingwithinheadingNo87.02andnotwithinheading
No87.04.
3.HeadingsNos87.10and87.14aretobetakennottoapplytochildren'scycleswhicharenotfittedwithball
bearingsnortochildren'scycleswhich,thoughfittedwithballbearings,arenotconstructed inthenormal
formofadults'cycles.Suchchildren'scyclesaretobetreatedasfallingwithinheadingNo97.01.
Additional Note
TheheadingsofthisChapteraretobetakennottoapplytorailwayortramway rolling-stock designed
solelyforrunningonrails.
•/» •/.RateofDuty
Heading
numberDescription autonomous
•/»conventional
•/.
1 2 3 4
87.01 Tractors (otherthanthosefallingwithinheadingNo87.07),whetheror
notfittedwithpowertake-offs,winchesorpulleys:
A.Agricultural walkingtractors,witheitherasparkignitionoracom­
pressionignitionengine,ofacylindercapacityof:
1.1000ccorless 12 6
II.Morethan1000cc 18 9
B.Agricultural tractors (excludingwalkingtractors)andforestrytractors,
wheeled (a) 20 18
C.Other:
I.Wheeled,forsemi-trailers 20 20
II.Other 20 14
87.02 Motorvehiclesforthetransportofpersons,goodsormaterials (including
sportsmotorvehicles,otherthanthoseofheadingNo87.09):
A.Forthetransport ofpersons,including vehiclesdesignedforthe
transportofbothpassengers andgoods:
I.Witheitherasparkignitionoracompression ignitionengine:
a)Motorcoachesandbuseswitheitherasparkignitionengineof
acylindercapacityof2800ccormoreoracompression ignitionengineofacylindercapacityof2500ccormore 29 22
b)Other 29 11
II.Withotherengines 25 12-5
B.Forthetransportofgoodsormaterials :
I.Motorlorriesspeciallydesignedforthetransportofhighlyradio­
activematerials (EURATOM ) 10 8
II.Other:
a)Witheitherasparkignitionoracompression ignitionengine:
1.Motorlorrieswitheitherasparkignitionengineofa
cylindercapacityof2800ccormoreoracompression
ignitionengineofacylindercapacityof2500ccormore:
aa)Dumpersofacylindercapacity :
11.Oflessthan10000cc 28 17
22.Of10000ccormore 28 20
bb)Other 28 22
2.Other 28 11
b)Withotherengines 25 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/331
•/. •/.RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
87.03 Specialpurposemotorlorriesandvans(suchasbreakdown lorries,fire­
engines,fire-escapes ,roadsweeperlorries,snow-ploughs ,sprayinglorries,
cranelorries,searchlight lorries,mobileworkshops andmobileradiological
units),butnotincludingthemotorvehiclesofheadingNo87.02 25 10
87.04 Chassisfittedwithengines,forthemotorvehiclesfallingwithinheading
No87.01,87.02or87.03:
A.Chassisfortractorsfallingwithinsubheading 87.01BorC;chassisfor
motorvehiclesfallingwithinheadingNo87.02,fittedwitheithera
sparkignitionengineofacylindercapacityof2800ccormoreora
compression ignitionengineofacylindercapacityof2500ccormore29 22
B.Other 29 11
87.05 Bodies(including cabs),forthemotorvehiclesfallingwithinheading
No87.01,87.02or87.03:
A.Fortheindustrialassemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehiclesdesigned
forthetransportofbothpassengers andgoods,withaseatingcapacity
oflessthan15,
Motorvehiclesforthetransportofgoodsormaterials ,witheithera
sparkignitionengineofacylindercapacityoflessthan2800ccor
acompression ignitionengineofacylindercapacityoflessthan
2500cc,
SpecialpurposemotorlorriesandvansofheadingNo87.03(a) 24 12
B.Other 24 20
87.06 Partsandaccessories ofthemotorvehiclesfallingwithinheadingNo87.01,
87.02or87.03:
A.Fortheindustrialassemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehiclesdesigned
forthetransportofbothpassengers andgoods,withaseatingcapacity
oflessthan15,
Motorvehiclesforthetransportofgoodsormaterials,witheither
asparkignitionengineofacylindercapacityoflessthan2800ccoracompression ignitionengineofacylinclercapacityoflessthan
2500cc,
SpecialpurposemotorlorriesandvansofheadingNo87.03(a)19 7
B.Other:
I.Wheelcentresinstarform,castinonepiece,ofironorsteel 19 7
II.Other 19 12
87.07 Workstrucks,mechanically propelled,ofthétypesusedinfactories,
warehouses ,dockareasorairportsforshortdistancetransportorhandling
ofgoods(forexample,platformtrucks,fork-lifttrucksandstraddle
carriers);tractorsofthetypeusedonrailwaystationplatforms ;partsof
theforegoingvehicles:
A.Trucksspeciallydesignedforthetransport ofhighlyradio-active
materials (EURATOM ) 10 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL314/332 OfficialJournaloftheEuropeanCommunities 15.11.76
•/. •/.RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
87.07 B.Straddlecarriers 20 7-5
(continued )C.Othertrucks;tractors:
I.Fittedwithself-actuated liftingequipment 16 7
II.Other 22 9-5
D.Parts 20 8
87.08 Tanksandotherarmoured fightingvehicles,motorised ,whetherornot
fittedwithweapons,andpartsofsuchvehicles:
A.Tanksandpartsthereof 5 4-5
B.Otherarmouredfightingvehiclesandpartsthereof 10 5
87.09 Motor-cycles ,auto-cycles andcyclesfittedwithanauxiliarymotor,with
orwithoutside-cars;side-carsofallkinds 26 10-5
87.10 Cycles(includingdeliverytricycles),notmotorised 21 17
87.11 Invalidcarriages,fittedwithmeansofmechanical propulsion (motorised
ornot) 17 8-5
87.12 Partsandaccessories ofarticlesfallingwithinheadingNo87.09,87.10
or87.11:
A.Ofmotor-cycles24 9-5
B.Other20 8
87.13 Babycarriagesandinvalidcarriages (otherthanmotorised orotherwise
mechanically propelled )andpartsthereof 18 7
87.14 Othervehicles (includingtrailers),notmechanically propelled,andparts
thereof:
A.Animal-drawn vehicles 14 7
B.Trailersandsemi-trailers :
I.Speciallydesignedforthetransportofhighlyradio-active materials
(EURATOM ) 10 8
II.Other 20 8
C.Othervehicles :
I.Speciallydesignedforthetransportofhighlyradio-active materials
(EURATOM ) 10 5
II.Other 14 5-5
D.Parts
-- --- - - - - '— ■15 6

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/333
CHAPTER 88
AIRCRAFT ANDPARTSTHEREOF ;PARACHUTES ;CATAPULTS AND
SIMILAR AIRCRAFT LAUNCHING GEAR;GROUND FLYINGTRAINERS
Additional Note
Forthepurposeofsubheading 88.02B,theexpression "unladenweight"shallmeantheweightofthemachinein
normalflyingorder,excludingtheweightofthecrewandoffuelandequipment exceptpermanently-fitted items
ofequipment .
•/#RateofDuty
Heading
numberDescription autonomous
•/·conventional
•/#
1 2 3 4
88.01 Balloonsandairships 18 9
88.02 Flyingmachines,glidersandkites;rotochutes :
A.Notmechanically propelled
B.Mechanically propelled :
I.Helicopters ofanunladenweight:
a)Notexceeding 2000kg
b)Exceeding 2000kg
II.Other,ofanunladenweight:
a)Notexceeding 2000kg
b)Exceeding 2000kgbutnotexceeding 15000kg18
15
12
15
14
127
15
5
12
5-5
5
88.03 PartsofgoodsfallinginheadingNo88.01or88.02:
A.Ofballoonsorairships
B.Other17
12(a)8-5
5
88.04 Parachutes andpartsthereofandaccessories thereto 15 9
88.05 Catapultsandsimilaraircraftlaunchinggear;groundflyingtrainers;parts
ofanyoftheforegoingarticles:
A.Catapultsandsimilaraircraftlaunchinggear;partsthereof
B.Groundflyingtrainers;partsthereof :17
138-5
5c)Exceeding 15000kg
(a)Dutytemporarily suspended inrespectofarticlesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thissuspension
issubjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .

NoL314/334 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 89
SHIPS,BOATSANDFLOATING STRUCTURES
Note
Ahull,unfinished orincomplete vessel,assembled ,unassembled ordisassembled ,oracompletevesselunassembled
ordisassembled ,istobeclassifiedwithinheadingNo89.01ifitdoesnothavetheessentialcharacterofavessel
ofaparticularkind.
Additional Notes
1.Subheadings 89.01BIand89.02BIaretobetakentoapplyonlytovessels,designedassea-going ,havinga
hullofanoveralllength(excludinganyprojecting parts)ofnotlessthan12m.However ,fishingboatsand
lifeboats,designedassea-going ,shallbeconsidered assea-going vesselsregardless oftheirlength.
2.Subheading 89.03Aistobetakentoapplyonlytovesselsandfloatingdocks,designedassea-going .
3.ForthepurposesofheadingNo89.04,theexpression "Ships,boatsandothervesselsforbreakingup"includes
thefollowingarticleswhenimportedinvesselsforbreakingup,onconditionthattheyhaveformedpartof
thenormalequipment ofsuchvessels:
—spareparts(suchaspropellers),whetherornotinanewcondition,providedthattheyaresuitableforuse
solelyonthevesselsinwhichtheyareimported;
—movablearticles(furniture,kitchenequipment ,tableware ,etc.)showingclearevidenceofuse.
RateofDuty
Heading
numberDescription autonomous conventional
•/· °/o
1 2 3 4
89.01 Ships,boatsandothervesselsnotfallingwithinanyofthefollowinghead­
ingsofthisChapter:
A."Warships ^ Free Free
B.Other:
I.Sea-going vessels Free Free
II.Other:
a)Weighing 100kgorlesseach 13 5
b)Other 8 3
89.02 Vesselsspeciallydesignedfortowing(tugs)orpushingothervessels:
ïA.Tugs Free Free
B.Pushercraft:
I.Sea-going Free Free
II.Other 8 3
89.03 Light-vessels ,fire-floats,dredgersofallkinds,floatingcranes,andother
vesselsthenavigability ofwhichissubsidiary totheirmainfunction;
floatingdocks:
A.Sea-going Free Free
B.Other 8 4
89.04 Ships,boatsandothervesselsforbreakingup(a) Free Free
89.05 Floatingstructuresotherthanvessels(forexample,coffer-dams ,landing
stages,buoysandbeacons) 10 7
(a)Entryunderthisheadingissubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/335
SECTION XVlll
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,
CHECKING ,PRECISION ,MEDICAL ANDSURGICAL INSTRUMENTS
ANDAPPARATUS ;CLOCKS ANDWATCHES ;MUSICAL INSTRUMENTS ;
SOUNDRECORDERS ANDREPRODUCERS ;TELEVISION IMAGEANDSOUNDRECORDERS
ANDREPRODUCERS ,MAGNETIC ;PARTSTHEREOF
CHAPTER 90
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,CHECKING ,PRECISION ,
MEDICAL ANDSURGICAL INSTRUMENTS ANDAPPARATUS ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Articlesofakindusedinmachines ,appliances ,instruments orapparatus ,ofunhardened vulcanised rub­
ber,fallingwithinheadingNo40.14,ofleatherorofcomposition leather,fallingwithinheadingNo42.04
oroftextilematerial (headingNo59.17);
(b)Refractory goodsofheadingNo69.03;laboratory ,chemicalorindustrialwaresofheadingNo69.09;
(c)Glassmirrors,notopticallyworked,fallingwithinheadingNo70.09,andmirrorsofbasemetalorof
preciousmetal,notbeingopticalelements,fallingwithinheadingNo83.12orChapter71;
(d)GoodsfallingwithinheadingNo70.07,70.11,70.14,70.15,70.17or70.18;
(e)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV)orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(f)Pumpsincorporating measuring devices,ofheadingNo84.10;weight-operated countingandchecking
machinery ,andseparatelyimportedweightsforbalances (headingNo84.20);liftingandhandlingmachin­
eryofheadingNo84.22;fittingsforadjustingworkortoolsonmachine-tools ,ofheadingNo84.48,inclu­
dingfittingswithopticaldevicesforreadingthescale(forexample,"optical"dividingheads)butnotthose
whichareinthemselves essentially opticalinstruments (forexample,alignment telescopes);valvesand
otherappliances ofheadingNo84.61;
(g)Searchlights andspotlights,ofakindusedonmotorvehicles,ofheadingNo85.09,andradionavigational
aidorradarapparatus ofheadingNo85.15;
(h)Cinematographic soundrecorders,reproducers andre-recorders ,operatingsolelybyamagneticprocess
(headingNo92.11);magneticsound-heads (headingNo92.13);
(ij)ArticlesofChapter97;
(k)Capacitymeasures,whicharetobeclassifiedaccordingtothematerialofwhichtheyaremade;or
(1)Spools,reelsorsimilarsupports (whicharetobeclassifiedaccordingtotheirconstituent material,for
example,inheadingNo39.07orSectionXV).

NoL314/336 OfficialJournaloftheEuropeanCommunities 15.11.76
2.SubjecttoNote1above,partsoraccessories whicharesuitableforusesolelyorprincipally withmachines,
appliances ,instruments orapparatus fallingwithinanyheadingofthisChapteraretobeclassifiedasfollows:
(a)Partsoraccessories constituting inthemselves machines ,appliances ,instruments orapparatus (including
opticalelementsofheadingNo.90.01or90.02)ofanyparticular headingofthepresentChapterorof
Chapter84,85or91(otherthanheadingsNos84.65and85.28)aretobeclassifiedinthatheading;
(b)Otherpartsoraccessories aretobeclassifiedinheadingNo90.29iftheyanswertothetermsofthathead­
ing;otherwise theyaretobeclassifiedintheheadingappropriate tothemachine,appliance ,instrument
orapparatus itself.
3.HeadingNo90.05istobetakennottoapplytoastronomical telescopesofakindunsuitableforterrestrialobser­
vation(headingNo90.06),ortotelescopic sightsforfittingtofirearms,periscopic telescopesforfittingto
submarines ortanks,ortotelescopesformachines ,appliances ,instruments orapparatusofthisChapter;such
telescopic sightsandtelescopes aretobeclassifiedinheadingNo90.13.
4.Measuring orcheckingopticalinstruments ,appliances ormachineswhich,'butforthisNote,couldbeclassi­
fiedbothinheadingNo90.13andinheadingNo90.16,aretobeclassifiedinheadingNo90.16.
5.HeadingNo90.28istobetakentoapply,andapplyonly,to:
(a)Instruments orapparatusformeasuring orcheckingelectricalquantities ;
(b)Machines ,appliances ,instruments orapparatus ofakinddescribedinheadingNo90.14,90.15,90.16,
90.22)90.23,90.24,90.25or90.27(otherthanstroboscopes ),theoperationofwhichdependsonanelectri­
calphenomenon whichvariesaccordingtothefactortobeascertained orautomatically controlled ;
(c)Instruments orapparatusformeasuringordetectingalpha,beta,gamma,X-ray,cosmicorsimilarradi­
ations;and
(d)Automatic regulators ofelectricalquantities ,*andinstruments orapparatusforautomatically controlling
non-electrical quantitiestheoperation ofwhichdependsonanelectricalphenomenon varyingaccording
tothefactortobecontrolled .
6.Cases,boxesandsimilarcontainersimportedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
Additional Note
Theexpression"electronicinstruments andapparatus"insubheading 90.28Ameansinstruments andapparatus
whichincorporate oneormorearticlesofheadingNo85.21;butforthepurposesoftheforegoing,noaccount
shallbetakenofarticlesofheadingNo85.21whichhavesolelythefunctionofrectifyingcurrentorwhichare
ncludedinthepowerpackofinstruments orapparatus .
'/•RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
90.01 Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,
unmounted ,otherthansuchelementsofglassnotopticallyworked;sheets
orplates,ofpolarisingmaterial:
A.Lenses,prisms,mirrorsandotheropticalelements 17 14
B.Sheetsorplatesofpolarising material 18 9
90.02 Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,
mounted,beingpartsoforfittingsforinstruments orapparatus ,otherthan
suchelementsofglassnotopticallyworked 17 14
90.03 Framesandmountings ,andpartsthereof,forspectacles ,pince-nez,
lorgnettes ,gogglesandthelike 19 7-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/337
•/.RateofDuty
Heading
numberDescription autonomous conventional
•/· •/.
1 2 3 4
90.04 Spectacles ,pince-nez,lorgnettes ,gogglesandthelike,corrective ,protective
orother 19 9-5
90.05 Refracting telescopes (monocular andbinocular),prismaticornot 20 13
90.06 Astronomical instruments (forexample,reflecting telescopes ,transit
instruments andequatorial telescopes ),andmountings therefor,butnot
includinginstruments forradio-astronomy 17 12
90.07 Photographic cameras;photographic flashlightapparatus :
A.Photographic cameras 18 13
B.Photographic flashlightapparatus 16 8
90.08 Cinematographic cameras,projectors ,soundrecorders andsound
reproducers Dutnotincludingre-recorders orfilmeditingapparatus ;any
combination ofthesearticles:
A.Camerasandsoundrecorders ,combined ornot16 10
B.Projectors andsoundreproducers ,combinedornot19 11
90.09 Imageprojectors (otherthancinematographic projectors);photographic
(exceptcinematographic )enlargersandreducers18 10-5
90.10 Apparatus andequipment ofakindusedinphotographic orcinemato­
graphiclaboratories ,notfallingwithinanyotherheadinginthisChapter;
photo-copying apparatus (whetherincorporating anopticalsystemorofthe
contacttype)andthermo-copying apparatus ;screensforprojectors :
A.Photo-copying apparatusincorporating anopticalsystem 18 13
B.Thermo-copying apparatus 15 6
C.Other 15 7
90.11 Microscopes anddiffraction apparatus ,electronandproton 15 9
90.12 Compound opticalmicroscopes ,whetherornotprovidedwithmeansfor
photographing orprojecting theimage 18 10-5
90.13 Opticalappliances andinstruments (butnotincludinglightingappliances
otherthansearchlights orspotlights),notfallingwithinanyotherheading
ofthisChapter 18 11

NoL314/338 OfficialJournaloftheEuropeanCommunities 15.11.76
•/. •/.RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
90.14 Surveying (includingphotogrammetrical surveying),hydrographie ,navi­
gational,meteorological ,hydrologicai andgeophysical instruments ;com­
passes;rangefinders :
A.Compasses 17 10-5
B.Other 17 8-5
90.15 Balancesofasensitivity of5egorbetter,withorwithouttheirweights .. 18 9
90.16 Drawing,marking-out andmathematical calculating instruments ,drafting
machines,pantographs ,sliderules,disccalculators andthelike;measuring
orcheckinginstruments ,appliances andmachines ,notfallingwithinany
otherheadingofthisChapter (forexample,micrometers ,callipers,gauges,
measuring rods,balancingmachines);profileprojectors :
A.Drawing,marking-out andmathematical calculating instruments ,draft­
ingmachines ,pantographs ,sliderules,disccalculators andthelike.... 16 8
B.Measuring orcheckinginstruments ,appliances andmachines ;profile
projectors 15 9
90.17 Medical,dental,surgicalandveterinary instruments andappliances
(includingelectro-medical apparatus andophthalmic instruments ) 16 8
90.18 Mechano-therapy appliances ;massageapparatus ;psychological aptitude­
testingapparatus ;artificialrespiration ,ozonetherapy,oxygentherapy,
aerosoltherapyorsimilarapparatus ;breathingappliances (includinggas
masksandsimilarrespirators ) 16 6-5
90.19 Orthopaedic appliances ,surgicalbelts,trussesandthelike;splintsand
otherfractureappliances ;artificiallimbs,eyes,teethandotherartificial
partsofthebody;hearingaidsandotherappliances whicharewornor
carried,orimplanted inthebody,tocompensate foradefectordisability :
A.Artificiallimbs,eyes,teethandotherartificialpartsofthebody:
I.Artificialteethanddentalfittings 17 7
II.Artificial eyes 14 5-5
III.Other 16 10
B.Hearingaidsandotherappliances whicharewornorcarried,or
implanted inthebody,tocompensate foradefectordisability :
LHearingaids 12 5
II.Other 13 8
C.Other 15 9

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/339
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
90.20 Apparatus basedontheuseofX-raysoroftheradiationsfromradio-active
substances (includingradiography andradiotherapy apparatus );;X-ray
generators ;X-raytubes;X-rayscreens;X-rayhightensiongenerators ;
X-raycontrolpanelsanddesks;X-rayexamination ortreatment tables,
chairsandthelike 16 6-5
90.21 Instruments ,apparatus ormodels,designedsolelyfordemonstrational
purposes (forexample,ineducationorexhibition ),unsuitable forother
12 5
90.22 Machinesandappliances fortestingmechanically thehardness,strength,
compressibility ,elasticityandthelikeprôperties ofindustrialmaterials (for
example,metals,wood,textiles,paperorplastics) 15 6
90.23 Hydrometers andsimilarinstruments ;thermometers ,pyrometers ,baro­
meters,hygrometers ,psychrometers ,recordingornot;anycombination
oftheseinstruments :
A.Mercuryorotherliquid-filled thermometers ,fordirectreading21 12
B.Hygrometers andpsychrometers 14 11
C.Hydrometers andsimilarinstruments ,withorwithoutthermometers ;
17 10-5
D.Other 17 7
90.24 Instruments andapparatus formeasuring ,checkingorautomatically con­
trollingtheflow,depth,pressureorothervariablesofliquidsorgases,or
forautomatically controlling temperature ,(forexample,pressuregauges,
thermostats ,levelgauges,flowmeters,heatmeters,automatic oven­
draughtregulators ),notbeingarticlesfallingwithinheadingNo90.14:
A.Pressuregauges (manometers )18 9
B.Thermostats 15 9
C.Other 16 9
90.25 Instruments andapparatus forphysicalorchemicalanalysis (suchas
Polarimeters ,refractometers ,spectrometers ,gasanalysisapparatus);instru­
mentsandapparatus formeasuring orchecking viscosity,porosity,
expansion ,surfacetensionorthelike(suchasviscometers ,porosimeters ,
expansion meters);instruments andapparatus formeasuring orchecking
quantitiesofheat,lightorsound(suchasphotometers (includingexposure
meters),calorimeters );microtomes 16 10
90.26 Gas,liquidandelectricity supplyorproduction meters;calibrating meters
therefor 15 9
Iopticalpyrometers

NoL314/340 OfficialJournaloftheEuropeanCommunities 15.11.76
•/.RateofDuty
Heading
numberDescription autonomous
'/.conventional
•/.
1 2 3 4
90.27 Revolution counters,production counters,taximeters ,mileometers ,pedo­
metersandthelike,speedindicators (includingmagneticspeedindicators )
andtachometers (otherthanarticlesfallingwithinheadingNo90.14);
stroboscopes :
A.Revolution counters,production counters,taximeters andothercounters 16 6-5
B.Speedindicators andtachometers 18 9
C.Stroboscopes 14 8-5
90.28 Electrical measuring ,checking,analysingorautomatically controlling
instruments andapparatus :
A.Electronic instruments andapparatus 16 13
B.Other 16 6-5
90.29 Partsoraccessories suitableforusesolelyorprincipally withoneormore
ofthearticlesfallingwithinheadingNo90.23,90.24,90.26,90.27or90.28:
A.Partsoraccessories suitableforusesolelyorprincipally withthe
electronic instruments orapparatus fallingwithinsubheading 90.28A16 13
B.Other:
I.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm 16 6-5
II.Other 16 7-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/341
CHAPTER 91
CLOCKS ANDWATCHES ANDPARTSTHEREOF
Notes
1.ForthepurposesofheadingsNos91.02and91.07,theexpression "watchmovements "meansmovements regu­
latedbyabalance-wheel andhairspring orbyanyothersystemcapableofdetermining intervalsoftime,not
exceeding 12mminthicknesswhenmeasuredwiththeplate,thebridgesandanyadditional outerplates.
2.HeadingsNos91.07and91.08aretobetakennottoapplytospring-operated orweight-operated motorsnot
fitted,noradaptedtobefitted,withescapements (headingNo84.08).
3.ThisChapterdoesnotcoverpartsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV)
norsimilargoodsofartificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07).TheChapter
alsoexcludesweights,clockorwatchglasses,watchchainsorstraps,partsofelectricalequipment ,ballbearings
orbearingballs.Clockandwatchspringsaretobeclassifiedasclockorwatchparts(headingNo91.11).
4.ExceptasprovidedinNotes2and3,movements andotherpartssuitableforusebothinclocksorwatches
andinotherarticles(forexample,precisioninstruments )aretobetakenasfallingwithinthisChapterandnot
withinanyotherChapter.
5.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
«/o V»
1 2 3 4
91.01 Pocket-watches ,wrist-watches andotherwatches,includingstop-watches 13
withmin.
of0-50
UAeach7-5
withmin.
of0·35
UAeachand
max.of1-05
UAeach
91.02 Clockswithwatchmovements (excludingclocksofheadingNo91.03):
A.Electricorelectronic :
I.Withbalance-wheel andhairspring 15 10-5
II.Other 14 10
B.Other 13 9
91.03 Instrument panelclocksandclocksofasimilartype,forvehicles,aircraft
orvessels 13 9
91.04 Otherclocks:
A.Electricorelectronic 14 10
B.Other 13 9

NoL314/342 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
"/o »/„
1 2 3 4
91.05 Timeofdayrecordingapparatus ;apparatuswithclockorwatchmovement
(includingsecondary movement )orwithsynchronous motor,formeasuring ,
recordingorotherwiseindicating intervalsoftime 15 10-5
91.06 Timeswitcheswithclockorwatchmovement (includingsecondary move­
ment)orwithsynchronous motor 14 10
91.07 Watchmovements (includingstop-watch movements ),assembled :
A.Withbalance-wheel andhairspring 14
withmin.
of0-40UA
each10
withmin.
of0-28UA
each
B.Other 14 10
91.08 Clockmovements ,assembled 14 10
91.09 Watchcasesandpartsofwatchcases 9 6-5
91.10 ClockcasesandcasesofasimilartypeforothergoodsofthisChapter,and
partsthereof 14 7-5
91.11 Otherclockandwatchparis:
A.Watchmakers 'jewels (preciousandsemi-precious stones,natural,
synthetic,reconstructed orimitation),neithermountednorset8 5-5
B.Springs,includinghairsprings 12 8-5
C.Watchmovements ,unassembled : '
I.Withbalance-wheel andhairspring 14
withmin.
of0-40UA
each10
withmin.
of0-28UA
each
II.Other 14 10
D.Clockmovements ,unassembled 14 10
E.Roughwatchmovements 11 7-5
F.Other 11 7-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/343
CHAPTER 92
MUSICAL INSTRUMENTS ;SOUNDRECORDERS ANDREPRODUCERS ;TELEVISION IMAGEANDSOUND
RECORDERS ANDREPRODUCERS ,MAGNETIC ;PARTSANDACCESSORIES OFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Filmwhollyorpartlysensitisedforphotographic orphoto-electric recordingorsuchfilmexposed,whether
ornotdeveloped (Chapter37);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)Microphones ,amplifiers ,loudspeakers ,head-phones ,switches,stroboscopes andotheraccessoryinstru­
ments,apparatusorequipment fallingwithinChapter85or90,forusewithbutnotincorporated inor
housedinthesamecabinetasinstruments ofthepresentChapter ;soundrecordersorreproducers
combined witharadioortelevisionreceiver (headingNo85.15);
(d)Brushes (forcleaningmusicalinstruments )fallingwithinheadingNo96.02;
(e)Toyinstruments (headingNo97.03);
(f)Collectors 'piecesorantiques (headingNo99.05or99.06);Or
(g)Spools,reelsorsimilarsupports (whicharetobeclassifiedaccordingtotheirconstituent material,for
example ,inheadingNo39.07orSectionXV).
2.Bowsandsticksandsimilardevicesusedinplayingthemusicalinstruments ofheadingsNos92.02and92.06
importedwithsuchinstruments innumbersnormaltheretoandclearlyintendedforusetherewith,aretobe
classifiedinthesameheadingastherelativeinstruments .
Perforated musicrolls(headingNo92.10)andgramophone recordsandthelike(headingNo92.12)imported
withaninstrument aretobetreatedasseparatearticlesandnotasformingapartofsuchinstrument .
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
92.01 Pianos(including automatic pianos,whetherornotwithkeyboards );
harpsichords andotherkeyboard stringedinstruments ;harpsbutnot
includingaeolianharps:
A.Pianos(includingautomaticpianos,whetherornotwithkeyboards ):
I.Uprightpianos 22 9
II.Other 20 10
B.Other 18 7

NoL314/344 OfficialJournaloftheEuropeanCommunities 15.11.76
KateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
92.02 Otherstringmusicalinstruments 21 10-5
92.03Pipeandreedorgans,includingharmoniums andthelike 20 8
92.04Accordions ,concertinas andsimilarmusicalinstruments ;mouthorgans .. 15 7-5
92.05 Otherwindmusicalinstruments 18 7
92.06Percussion musicalinstruments (forexample,drums,xylophones ,cymbals,
castanets ) 18 10-5
92.07Electro-magnetic ,electrostatic ,electronicandsimilarmusicalinstruments
(forexample,pianos,organs,accordions ) 19 9-5
92.08Musicalinstruments notfallingwithinanyotherheádingofthisChapter
(forexample,fairground organs,mechanical streetorgans,musicalboxes,
musicalsaws);mechanical singingbirds;decoycallsandeffectsofall
kinds;mouth-blown soundsignallinginstruments (forexample,whistles
andboatswains 'pipes):
A.Musical boxes 14 6
B.Other 14 7
92.09 Musicalinstrument strings 17 7
92.10 Partsandaccessories ofmusicalinstruments (otherthanstrings),including
perforated musicrollsandmechanisms formusicalboxes;metronomes ,
tuningforksandpitchpipesofallkinds:
A.Mechanisms formusicalboxes 18 4
B.Other 18 9
92.11 Gramophones ,dictatingmachinesandothersoundrecordersandrepro­
ducers,includingrecord-players andtapedecks,withorwithoutsound­
heads;televisionimageandsoundrecordersandreproducers ,magnetic :
A.Soundrecordersandreproducers :
I.Soundrecorders 19 7-5
II.Soundreproducers 19 9-5
III.Combined soundrecordersandreproducers 16 8-5
B.Television imageandsoundrecordersandreproducers ,magnetic 13 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/345
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
92.12 Gramophone recordsandothersoundorsimilarrecordings ;matricesfor
theproduction ofrecords,preparedrecordblanks,filmformechanical
soundrecording,preparedtapes,wires,stripsandlikearticlesofakind
commonly usedforsoundorsimilarrecording :
A.Preparedforrecording ,butnotrecorded 17 7
B.Recorded :
I.Waxrecordings ,discs,matricesandotherintermediate forms,
excludingmagnetically recordedtapes:
a)Fortheproduction ofrecords 11 4-5
b)Other 17 8-5
II.Other:
a)Records :
1.Forteachinglanguages 9 3-5
2.Other 17 7
b)Otherrecordingmedia(tapes,wires,stripsandlikearticles):
1.Magnetically recordedforthescoringofcinematograph film 2-35UA
per100m1-17UA
per100m
2.Other 19 7-5
92.13 Otherpartsandaccessories ofapparatus fallingwithinheadingNo92.11:
A.Sound-heads andpartsthereof 20 10-5
B.Needles;diamonds ,sapphires andotherpreciousorsemi-precious
stones(natural,syntheticorreconstructed ),whetherornotmounted .. 13 5
C.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm 18 7
D.Other 18 9

NoL314/346 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION XIX
ARMSANDAMMUNITION ;PARTSTHEREOF
CHAPTER 93
ARMSANDAMMUNITION ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter36(forexample,percussion caps,detonators ,signallingflares);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)Armoured fightingvehicles (headingNo87.08);
(d)Telescopic sightsandotheropticaldevicessuitableforusewitharms,unlessmountedonafirearmor
importedwiththefirearmonwhichtheyaredesignedtobemounted (Chapter90);
(e)Bows,arrows,fencingfoilsortoysfallingwithinChapter97;or
(f)Collectors'piecesorantiques (headingNo99.05or99.06).
2.InheadingNo93.07,thereferenceto"partsthereof"istobetakennottoincluderadioorradarapparatusof
headingNo85.15.
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
93.01 Side-arms (forexample,swords,cutlassesandbayonets )andpartsthereof
andscabbards andsheathstherefor 8 4
93.02 Revolversandpistols,beingfirearms :
A.9mmcalibreandhigher 9 7-5
B.Other 16 11-5
93.03 Artilleryweapons,machine-guns ,sub-machine-guns andothermilitary
firearmsandprojectors (otherthanrevolversandpistols) Free Free

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/347
RateofDuty
Heading
numberDescription autonomous conventional
•/» •/.
1 2 3 4
93.04 Otherfirearms,includingVerylightpistols,pistolsandrevolversforfiringblankammunition only,line-throwing gunsandthelike:
A.Sportingandtargetshootingguns,riflesandcarbines 18 10-5
B.Other 16 8
93.05 Armsofotherdescriptions ,includingair,springandsimilarpistols,rifles
andguns 16 95
93.06 Partsofarms,includinggunbarrelblanks,butnotincludingpartsofside­
arms:
A.OfarmsofheadingNo93.03 Free Free
B.Ofotherarms:
I.Roughlysawngunstockblocks 10 5
II.Otherparts:
a)OfarmsofheadingNo93.02 15 7-5
b)Other 18 7
93.07 Bombs,grenades,torpedoes ,mines,guidedweaponsandmissilesand
similarmunitions ofwar,andpartsthereof;ammunition andpartsthereof,
includingcartridgewads;leadshotpreparedforammunition :
A.ForrevolversandpistolsfallingwithinheadingNo93.02andforsub­
machine-guns fallingwithinheadingNo93.03 13 6-5
B.Other:
I.Formilitarypurposes :
a)ForweaponsfallingwithinheadingNo93.03 6 3
b)Other 12 7
II.Other:
a)Sportingandtargetshootingcartridges 19 9-5
b)Other 17 8-5

NoL314/348 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
FURNITURE ANDPARTSTHEREOF ;BEDDING ,MATTRESSES ,MATTRESS SUPPORTS ,CUSHIONS
ANDSIMILAR STUFFED FURNISHINGS
Notes
1.ThisChapterdoesnotcover:
(a)Pneumatic orwatermattresses ,pillowsorcushions,fallingwithinChapter39,40or62;
(b)Standardlamps,tablelamps,walllampbracketsandotherlightingfittings;theseareclassifiedaccording
totheconstituent material (forexample,inheadingNo44.27,70.14or83.07);
(c)Articlesofstone,ceramicoranyothermaterialreferredtoinChapter68or69,usedasseats,tablesor
columns,ofthekindusedinparks,gardensorvestibules (Chapter68or69);
(d)Mirrorsdesignedforplacingonthefloororground (forexample,cheval-glasses (swing-mirrors ))falling
withinheadingNo70.09;
(e)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);andsafesfallingwithin
headingNo83.03;
(f)Furniturespeciallydesignedaspartsofrefrigerators ofheadingNo84.15;furniturespeciallydesignedfor
sewingmachines (headingNo84.41);
(g)Furniturespeciallydesignedaspartsofradio-gramophones ,wirelesssetsortelevisionsets(headingNo
85.15);
(h)Dentists'spittoonsfallingwithinheadingNo90.17;
(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(k)Furniturespeciallydesignedaspartsofgramophones ,ofdictatingmachinesorofothersoundrepro­
ducersorrecorders ,fallingwithinheadingNo92.13;or
(1)Toyfurniture (headingNo97.03),billiardtablesandotherfurniturespeciallyconstructed forgames(head­
ingNo97.04)orforconjuringtricks(headingNo97.05).
2.Thearticles(otherthanparts)referredtoinheadingsNos94.01,94.02and94.03aretobeclassifiedinthose
headingsonlyiftheyaredesignedforplacingonthefloororground.
Thisprovisionishowever,tobetakennottoapplytothefollowingwhicharestilltobeclassifiedintheabove­
mentionec headingseveniftheyaredesignedtobehung,tobefixedtothewallortostandoneontheother:
(a)Kitchencabinetsandsimilarcupboards ;
(b)Seatsandbeds;
(c)Unitbookcases andsimilarunitfurniture.

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/349
3.(a)InthisChapterreferencestopartsofgoodsdonotincludereferencetosheets(whetherornotcuttoshape
butnotcombinedwithotherparts)ofglass(includingmirrors)orofmarbleorotherstone.
(b)GoodsdescribedinheadingNo94.04,importedseparately ,arenottobeclassifiedinheadingNo94.01,
94.02or94.03aspartsofgoods.
RateofDuty
Heading
numberDescription autonomous
•/oconventional
»/.
1 2 3 4
94.01 Chairsandotherseats(otherthanthosefallingwithinheadingNo94.02),
whetherornotconvertible intobeds,andpartsthereof:
A.Speciallydesignedforaircraft 12 6
B.Other 18 8-5
94.02 Medical,dental,surgicalorveterinary furniture (forexample,operating
tables,hospitalbedswithmechanical fittings);dentists'andsimilarchairs
withmechanical elevating,rotatingorrecliningmovements ;partsofthe
foregoing articles 17 7
94.03 Otherfurnitureandpartsthereof 18 8-5
94.04 Mattresssupports;articlesofbeddingorsimilarfurnishing fittedwith
springsorstuffedorinternally fittedwithanymaterialorofexpanded ,
foamorspongerubberorexpanded ,foamorspongeartificialplastic
material,whetherornotcovered (forexample,mattresses ,quilts,eider­
downs,cushions,pouffesandpillows):
A.Articlesofbeddingorsimilarfurnishing ofexpanded ,foamorsponge
artificialplasticmaterial,whetherornotcovered 22 11
B.Other 20 8

NoL314/350 OfficialjournaloftheEuropeanCommunities 15.11.76
CHAPTER 95
ARTICLES ANDMANUFACTURES OFCARVING ORMOULDING MATERIAL
Note
ThisChapterdoesnotcover:
(a)ArticlesfallingwithinChapter66(forexample,partsofumbrellas ,walking-sticks )
(b)Fansorhandscreens,non-mechanical (headingNo67.05);
(c)ArticlesfallingwithinChapter71(forexample,imitationjewellery);
(d)CutleryorotherarticlesfallingwithinChapter82withhandlesorotherpartsofcarvingormouldingmaterials ;
theheadingsofthepresentChapterapply,however,toseparately importedhandlesorotherpartsofsuch
articles;
(e)ArticlesfallingwithinChapter90(forexample,spectacleframes);
(f)ArticlesfallingwithinChapter91(forexample,clockorwatchcases);
(g)ArticlesfallingwithinChapter92(forexample,musicalinstruments andpartsthereof);
(h)ArticlesfallingwithinChapter93(armsandpartsthereof);
(ij)ArticlesfallingwithinChapter94(furnitureandpartsthereof);
(k)Brushes,powderpuffsorotherarticlesfallingwithinChapter96;
(1)ArticlesfallingwithinChapter97(toys,gamesandsportsrequisites );
(m)ArticlesfallingwithinChapter98(forexample,buttons,cuff-links ,smokingpipes,combs);or
(n)Collectors 'piecesorantiques (Chapter99).
RateofDuty
Heading
number
1Description autonomous
%conventional
·/.
1 2 3 4
95.01 Workedtortoise-shell andarticlesoftortoise-shell :
A.Plates,sheets,rods,tubes,discsaridsimilarforms,
otherwise workednotpolishedor
9 3-5
B.Other 16 8
95.02 Workedmotherofpearlandarticlesofmotherofpearl:
A.Plates,sheets,rods,tubes,discsandsimilarforms,
otherwise worked (includingJerusalem pearls)norpolishedor
9 4-5
B.Other 17 10-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/351
RateofDuty
Hending
numberDescription autonomous
•/.conventional
·/.
1 2 3 4
95.03 Workedivoryandarticlesofivory:
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked 9 3-5
B.Other 17 8-5
95.04 Workedbone(excludingwhalebone )andarticlesofbone(excluding whale­
bone):
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked10 4
B.Other 15 6
95.05 Workedhorn,coral(naturaloragglomerated )andotheranimalcarving
material,andarticlesofhorn,coral(naturaloragglomerated )orofother
animalcarvingmaterial :
A.Coral(naturaloragglomerated ),worked :
1.Combined withothermaterials 15 7-5
II.Other 7 3
B.Workedquills 10 5
C.Otheranimalcarvingmaterial,worked :
I.Plates,sheets,rods,tubes,discsandsimilarforms,notpolished
orotherwise worked 8 4
II.Other 16 8
95.06 Workedvegetablecarvingmaterial (forexample ,corozo)andarticlesof
vegetablecarvingmaterial :
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedorother­wiseworked 6 2-5
B.Other 12 6
95.07 Workedjet(andmineralsubstitutes forjet),amber,meerschaum ,agglomer­
atedamberandagglomerated meerschaum ,andarticlesofthosesubstances :
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked 5 2
B.Other 13 5
95.08 Mouldedorcarvedarticlesofwax,ofstearin,ofnaturalgumsornatural
resins(forexample,copalorrosin)orofmodelling pastes,andother
mouldedorcarvedarticlesnotelsewhere specifiedorincluded ;worked,
unhardened gelatin(exceptgelatinfallingwithinheadingNo35.03)and
articlesofunhardened gelatin:
A.Artificialhoneycombs ofwax 10 5
B.Other .. 17 7

NoL314/352 OfficialJournaloftheEuropeanCommunities 15.11.76
CHAPTER 96
BROOMS ,BRUSHES ,FEATHER DUSTERS ,POWDER-PUFFS ANDSIEVES
Notes
1.ThisChapterdoesnotcover:
(a)ArticlesfallingwithinChapter71;
(b)Brushesofakindspecialised foruseindentistryorformedical,surgicalorveterinarypurposes,falling
withinheadingNo90.17;or
(c)Toys(Chapter97).
2.InheadingNo96.03,theexpression "preparedknotsandtuftsforbroomorbrushmaking"istobetakento
applyonlytounmounted knotsandtuftsofanimalhair,vegetablefibreorothermaterial,whichareready
forincorporation withoutdivisioninbroomsorbrushes,orwhichrequireonlysuchfurtherminorprocesses
asglueingorcoatingthebutts,ortrimmingtoshapeatthetop,torenderthemreadyforsuchincorporation .
RateofDutjr
Heading
numberDescription autonomous
»/.conventional
•/.
1 2 3 4
96.01 Broomsandbrushes,consisting oftwigsorothervegetable materials
merelyboundtogetherandnotmountedinahead(forexample,besoms
andwhisks),withorwithouthandles 18 9
96.02 Otherbroomsandbrushes (includingbrushesofakindusedaspartsof
machines);paintrollers;s^Sieegees (otherthanrollersqueegees )andmops:
A.Toothbrushes 25 10
B.Brushesofakindusedaspartsofmachines 17 7
C.Other 21 15
96.03 Preparedknotsandtuftsforbroomorbrushmaking 18 9
96.04 Featherdusters 19 9-5
96.05 Powder-puffs andpadsforapplyingcosmeticsortoiletpreparations ,of
anymaterial 20 10
96.06 Handsievesandhandriddles,ofanymaterial 20 8

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/353
CHAPTER 97
TOYS,GAMESANDSPORTSREQUISITES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Christmas treecandles (headingNo34.06);
(b)Fireworks orotherpyrotechnic articlesfallingwithinheadingNo36.05;
(c)Yarns,monofil,cordsorgutandthelikeforfishing,cuttolengthbutnotmadeupintofishinglines,
fallingwithinChapter39,headingNo42.06orSectionXI;
(d)Sportsbagsorothercontainers ofheadingNo42.02or43.03;
(e)Sportsclothingorfancydress,oftextiles,fallingwithinChapter60or61;
(f)Textileflagsorbunting,orsailsforboatsorlandcraft,fallingwithinChapter62;
(g)Sportsfootwear (otherthanskatingbootswithskatesattached),cricketpads,shin-guards orthelike,
fallingwithinChapter64,orsportsheadgearfallingwithinChapter65;
(h)Climbingsticks,whips,ridingcropsorthelike(headingNo66.02),orpartsthereof(headingNo66.03);
(ij)Unmounted glasseyesfordollsorothertoys,fallingwithinheadingNo70.19;
(k)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(1)ArticlesfallingwithinheadingNo83.11;
(m)Sportsvehicles (otherthanbobsleighs ,toboggans andthelike)fallingwithinSectionXVII;
(n)Children'scyclesfittedwithballbearingsandinthenormalformofadults'cycles(headingNo87.10);
(o)Sportscraftsuchascanoesandskiffs(Chapter89),ortheirmeansofpropulsion (Chapter44forsuch
articlesmadeofwood);
(p)Spectacles ,goggles,andthelike,forsportsandoutdoorgames(headingNo90.04);
(q)Decoycallsandwhistles (headingNo92.08);
(r)ArmsorotherarticlesofChapter93;or
(s)Racketstrings,tentsorothercampinggoods,orgloves(classified,ingeneral,accordingtothematerial
ofwhichtheyaremade).
2.TheheadingsofthisChapteraretobetakentoincludearticlesinwhichpearls,preciousorsemi-precious
stones(natural,syntheticorreconstructed ),preciousmetalsorrolledpreciousmetalsconstitute onlyminor
constituents .
3.InheadingNo97.02theterm"dolls"istobetakentoapplytosucharticlesasarerepresentations ofhuman
beings.
4.SubjecttoNote1above,partsandaccessories whicharesuitableforusesolelyorprincipally witharticlesfall­
ingwithinanyheadingofthisChapteraretobeclassifiedwiththosearticles.

NoL314/354 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
97.01 Wheeledtoysdesignedtoberiddenbychildren(forexample,toybicycles
andtricyclesandpedalmotorcars);dolls'pramsanddolls'pushchairs.. 21 10-5
97.02 Dolls:
A.Dolls(dressedorundressed ) 25 16
B.Partsandaccessories 21 12
97.03 Othertoys;workingmodelsofakindusedforrecreational purposes :
A.Ofwood 24 19
B.Other 24 16
97.04 Equipment forparlour,tableandfunfairgamesforadultsorchildren
(includingbilliardtablesandpintablesandtable-tennis requisites):
A.Playingcards,includingtoyplayingcards 23 9
B.Other 21 8-5
97.05 Carnivalarticles;entertainment articles(forexample,conjuringtricksand
noveltyjokes);Christmas treedecorations andsimilararticlesforChristmas
festivities (forexample,artificialChristmas trees,Christmas stockings,
imitationyulelogs,Nativityscenesandfigurestherefor) 22 10
97.06 Appliances ,apparatus ,accessories andrequisitesforgymnastics orathletics,
orforsportsandoutdoorgames(otherthanarticlesfallingwithinheading
No97.04):
A.Cricketandpoloequipment 19 Free
B.Tennisrackets 19 13-5
C.Other 19 9-5
97.07 Fish-hooks ,linefishingrodsandtackle;fishlandingnetsandbutterfly
nets;decoy"birds",larkmirrorsandsimilarhuntingorshootingrequisites :
A.Fish-hooks ,unmounted 10 5
B.Other 17 12
97.08 Roundabouts ,swings,shootinggalleriesandotherfairground amusements ;
travellingcircuses,travellingmenageries andtravellingtheatres 14 5-5

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/355
CHAPTER 98
MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Eyebrowandothercosmeticpencils(headingNo33.06);
(b)Buttons,studs,cuff-linksorotherarticlesofakinddescribedinheadingNo98.01or98.12,ifmadewholly
orpartlyofpreciousmetalorrolledpreciousmetal(subjecttotheprovisions ofNote2(a)toChapter71)
orifcontaining pearlsorpreciousorsemi-precious stones(natural,syntheticorreconstructed )(Chapter71);
(c)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(d)Mathematical drawingpens(headingNo90.16);or
(e)ToysfallingwithinChapter97.
2.SubjecttoNote1above,theheadingsinthisChapteraretobetakentoapplytogoodsofthekinddescribed
whetherornotcomposedwhollyorpartlyofpreciousmetalorrolledpreciousmetalorofpearlsorprecious
orsemi-precious stones(natural,syntheticorreconstructed ).
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately are.to
beclassifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
98.01 Buttonsandbuttonmoulds,studs,cuff-links,andpress-fasteners ,including
snap-fasteners andpress-studs ;blanksandpartsofsucharticles:
A.Blanksandmoulds 13 10
B.Buttons,studs,cuff-linksandpress-fasteners andpartsthereof .., 18 13
98.02 Slidefastenersandpartsthereof:
A.Slidefastenerswithscoopsofbasemetal;partsthereof,ofbasemetal.. 16 11-5
B.Other 20 14
98.03 Fountainpens,stylograph pensandpencils(includingballpointpensand
pencils)andotherpens,pen-holders ,pencil-holders andsimilarholders,
propelling pencilsandslidingpencils;partsandfittingsthereof,otherthan
thosefallingwithinheadingNo98.04or98.05:
A.Fountainpensandstylograph pensandpencils(includingballpoint,
felttippedandfibretippedpensandpencils) 22 13
B.Otherpens,pen-holders ;propelling pencilsandslidingpencils;pencil­
holdersandsimilarholders 19 9-5
C.Partsandfittings:
I.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sections
orwire,ofsolidsection17 7-5
II.Other 17 7

NoL314/356 OfficialJournaloftheEuropeanCommunities 15.11.76
RateofDuty
HeadingnumberDescription autonomous conventional
•/. •/·
1 2 3 4
98.04 Pennibsandnibpoints:
A.Pennibs:
LOfgold 10 4
II.Ofothermaterial 16 6-5
B.Nibpoints 5 2
98.05 Pencils(otherthanpencilsofheadingNo98.03),pencilleads,slatepencils,
crayonsandpastels,drawingcharcoalsandwritinganddrawingchalks;
tailors'andbilliardschalks:
A.Pencils,pencilleads,slatepencils,crayons,pastelsanddrawingchar­
coals:
I.Pencils'with "leads"encasedinwoodorinarigidpapersheath 17 8-5
II.Other 14 7
B.Writinganddrawingchalks;tailors'andbilliardschalks 10 5
98.06 Slatesandboards,withwritingordrawingsurfaces,whetherframedornot 17 8-5
98.07 Date,sealingornumbering stamps,andthelike(including devicesfor
printingorembossing labels),designedforoperatinginthehand;hand­
operatedcomposing sticksandhandprintingsetsincorporating such
composing sticks 16 6-5
98.08 Typewriter andsimilarribbons,whetherornotonspools;ink-padswith
orwithoutboxes 16 8
98.09 Sealingwax(includingbottle-sealing wax)insticks,cakesorsimilarforms;
copyingpasteswithabasisofgelatin,whetherornotonapaperortextile
backing 12 6
98.10Mechanical lightersandsimilarlighters,includingchemicalandelectrical
lighters,andpartsthereof,excludingflintsandwicks:
A.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnotexceed
25mm 15 7-5
B.Other 15 11
98.11 Smokingpipes;pipebowls,stemsandotherpartsofsmokingpipes(in­
cludingroughlyshapedblodesofwoodorroot);cigarandcigaretteholders
andpartsthereof:
A.Roughlyshapedblocksofwoodorroot,forthemanufacture ofpipes 6 .3
B.Other 18 10
98.12 Combs,hair-slides andthelike 22 9
98.13 Corsetbusksandsimilarsupportsforarticlesofapparelorclothingacess­
17 7
98.14 Scentandsimilarspraysofakindusedfortoiletpurposes,andmountsand
headstherefor 20 10

15.U.76 OfficialJournaloftheEuropeanCommunities NoL314/357
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4,
98.15 Vacuumflasksandothervacuumvessels,completewithcases;parts
thereof,otherthanglassinners:
A.Vacuumflasksandothervacuumvessels,completewithcases,having
acapacitynotexceeding 0-75litre26 17
B.Other 26 13
98.16 Tailors'dummiesandotherlayfigures;automata andotheranimated
displaysofakindusedforshopwindowdressing 18 7

NoL314/358 OfficialJournaloftheEuropeanCommunities 15.11.76
SECTION XXI
WORKSOFART,COLLECTORS 'PIECES,ANDANTIQUES
CHAPTER 99
WORKSOFART,COLLECTORS 'PIECES,ANDANTIQUES
Notes
1.ThisChapterdoesnotcover:
(a)Unusedpostage,revenueorsimilarstampsofcurrentornewissueinthecountrytowhichtheyaredestined
(headingNo49.07);
(b)Theatrical scenery,studioback-cloths orthelike,ofpaintedcanvas(headingNo59.12);or
(c)Pearlsorpreciousorsemi-precious stones(headingNo71.01or71.02).
2.ForthepurposesofheadingNo99.02,theexpression "originalengravings ,printsandlithographs "means
impressions produceddirectly,inblackandwhiteorincolour,ofoneorofseveralplateswhollyexecutedby
handbytheartist,^respectiveoftheprocessorofthematerialemployedbyhim,butnotincludinganymech­
anicalorphotomechanical process.
3.HeadingNo99.03istobetakennottoapplytomass-produced reproductions orworksofconventional crafts­
manshipofacommercial character .
4.(a)SubjecttoNotes1to3above,articlesfallingwithinheadingsofthisChapteraretobeclassifiedinwhichever
ofthoseheadingsisappropriate andnotinanyotherheadingoftheTariff.
(b)HeadingNo99.06istobetakennottoapplytoarticlesfallingwithinanyoftheprecedingheadingsofthis
Chapter .
5.Framesaroundpaintings,drawings,pastels,engravings ,printsorlithographs aretobetreatedasformingpart
ofthosearticles,providedtheyareofakindandofavaluenormaltothosearticles.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
99.01 Paintings,drawingsandpastels,executedentirelybyhand,(otherthan
industrialdrawingsfallingwithinheadingNo49.06andotherthanhand­
paintedorhand-decorated manufactured articles) Free Free
99.02 Originalengravings ,printsandlithographs Free Free
99.03 Originalsculptures andstatuary,inanymaterial Free Free

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/359
RateofDuty
Heading
numberDescription autonomous conventional
•/# •/.
1 2 3 4
99.04 Postage,revenueandsimilarstamps(including stamp-postmarks and
frankedenvelopes,letter-cards andthelike),used,orifunusednotof
currentornewissueinthecountrytowhichtheyaredestined Free Free
99.05 Collections andcollectors'piecesofzoological ,botanical ,mineralogical ,
anatomical ,historical,archaeological ,paleontological ,ethnographic or
numismatic interest ...: Free Free
99.06 Antiquesofanageexceeding onehundredyears Free Free


15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/361
COMMON CUSTOMS TARIFF
ANNEX

NoL314/362 OfficialJournaloftheEuropeanCommunities 15.11.76
ANNEX
HEADINGS ORSUBHEADINGS OFWHICHONLYPARTISCOVERED BYAGATTCON­
CESSION ORINWHICH DIFFERENT CONCESSIONS HAVEBEENGRANTED
Rateof
conventional
dutiesTariff
headingDescription ofgoods
%
01.06 Otherliveanimals :
exC.Other:
—Hares,partridges andpheasants Free
02.01 MeatandedibleoffalsoftheanimalsfallingwithinheadingNo01.01,01.02,01.03or
01.04,fresh,chilledorfrozen:
A.Meat:
II.Ofbovineanimals :
a)Ofdomesticbovineanimals:
2.Frozen:
aa)Carcases,half-carcases or"compensated "quarters
bb)Forequarters
cc)Hindquarters20
dd)Other:
11.Unboned (bone-in)withinthe
limitsof
aglobal
annualtariff
quotaof
38500metric
tonsofwhich
16500metric
tons(exclud­
ingtheweight
ofanybone)
aresubjectto
theapplic­
ationofmon­
etarycom­
pensatory
amounts22.Bonedorboneless :
aaa)Forequarters ,wholeorcutintoamaximum offivepieces,
eachquarterbeinginasingleblock;"compensated "quarters
intwoblocks,oneofwhichcontainstheforequarter ,whole
orcutintoamaximumoffivepieces,andtheother,thehind­
quarter,excludingthetenderloin ,inonepiece
bbb)Crop,chuckandbladeandbrisketcuts
ccc)Other
I
exb)Other:
—Frozen
03.03 Crustaceans andmolluscs,whetherinshellornot,fresh(liveordead),chilled,frozen,
salted,inbrineordried;crustaceans ,inshell,simplyboiledinwater:
A.Crustaceans :
exI.Crawfish :
—Crawfish tails 25

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/363
ANNEX
(Contd)
Tariff
heading Description ofgoodsRateof
conventional
duties
%
04.04 Cheeseandcurd:
A.Emmentaler ,Gruyère,Sbrinz,BergkäseandAppenzell ,notgratedorpowdered :
I.Ofaminimumfatcontentof45°/obyweight,inthedrymatter,maturedforat
least3months (a):
a)Wholecheeses(b)ofafree-at-frontier valueper100kgnetweightof:
ex1.117UAormore,butlessthan141-75UA(otherthanAppenzelt )(c)
(d) 20UA
per100kg
netweight
ex2.141-75UAormore(otherthanBergkäse )(c) 7-5UA,
per100kg
netweight
b)Vacuum-packed pieces:
1.Withrindonatleastoneside,ofanetweight:
exaa)Ofnotlessthan1kgbutlessthan5kgandofafree-at-frontier
valueofnotlessthan137UAbutlessthan170UAper100kgnet
weight(otherthanAppenzell )(c)(d) 20UA
per100kg
netweight
exbb)Ofnotlessthan450gandofafree-at-frontier valueofnotless
than170UAper100kgnetweight(otherthanBergkäse (c) 7-5UA
per100kg
netweight
ex2.Other,ofanetweightofnotlessthan75gbutnotmorethan250gand
ofafree-at-frontier valueofnotlessthan190UAper100netweight
(otherthanBergkäse (c)(e) 7-5UA
per100kg
netweight
05.15 Animalproductsnotelsewhere specifiedorincluded;deadanimalsofChapter 1or
Chapter3,unfitforhumanconsumption :
A.Fish,crustaceans andmolluscs :
exII.Other:
—Fishroes;saltedcodroeforuseasbait Free
exB.Other:
—Cochineal ;animalblood Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Theexpression "wholecheeses"shallbetakentoapplytowholecheesesoftheconventional flatcylindrical shapeofthefollowingnetweights:
Emmentaler —notlessthan60kgbutnotmorethan130kg;GruyireandSbrinz—notlessthan20kgburnotmorethan45kg;Bergkase—not
lessthan20kgbutnotmorethan60kg;Appenzell —notlessthan6kgbutnotmorethan8kg.
(c)TheCommunity reservestherighttoreducetheminimum valuesspecifiedintheconcessions .
From1July1970theminimum valuesshallbeautomatically adjustedtotakeaccountofchangesinthefactorsdetermining theformation ofEmmen­
talerpricesintheCommunity .
Thisadjustment shallbebywayofanincreaseordecreaseof14UAintheminimum valuesforeveryincreaseordecreaseof1UAper100kginthe
commontargetpriceofmilkintheCommunity .
(d)TheCommunity reservestherightautonomously toreducethecustomsdutiesfrom20UAto15UAbyraisingthevaluelimitsby5UA.
(e)Vacuum-packed piecesofanetweightofnotlessthan75gbutnotmorethan250gqualifyfortheconcession onlyiftheirpackingsbearatleastthe
following particulars :
—description ofthecheese,
—fatcontent,
—packerresponsible ,
—countryofmanufacture .

NoL314/364 OfficialJournaloftheEuropeanCommunities 15.11.76
ANNEX
(Contd)
Tariff
headingDescription'of goodsRateof
conventional
duties
%
08.01 Dates,bananas,coconuts,brazilnuts,cashewnuts,pineapples ,avocados,mangoes,
guavasandmangosteens ,freshordried,shelledornot:
E.Coconuts :
—Desiccated coconut 4
—Other 2-5
09.10 Thyme,saffronandbayleaves;otherspices:
D.Ginger:
—Intheformofwholeroots,piecesorslices:
—Fortheindustrialmanufacture ofessentialoilsorresinoids (a) Free
—Other 17
—Other Free
E.Turmeric (curcuma);fenugreek seed:
—Fenugreek seed,ground 2
—Other Free
ex12.01 Oilseedsandoleaginous fruit,wholeorbroken,otherthangroundnuts andcastorseeds Free
12.07 Plantsandparts(includingseedsandfruit)oftrees,bushes,shrubsorotherplants,being
goodsofakindusedprimarilyinperfumery ,inpharmacy ,orforinsecticidal ,fungicidal
orsimilarpurposes,freshordried,whole,cut,crushed,groundorpowdered :
exD.Other:
—Cinchonabark,notcrushedorground ' Free
—Quassiaamara(woodandbark) 1
—Calabarbeans Free
—Cubeb Free
—Cocaleaves Free
—Otherwood,rootsandbark;mosses,lichensandalgae Free
—Other,excludingcinchonabarkcrushedorground 1-5
13.02 Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,gum-resins andbalsams:
B.Other:
—Shellac,seedlac,sticklacandotherlacs:
—Unbleached Free
—Bleached 1-5
—Other Free
13.03 Vegetable sapsandextracts;pecticsubstances ,pectinates andpectates;agar-agarand
othermucilagesandthickeners ,derivedfromvegetableproducts :
B.Pecticsubstances ,pectinatesandpectates :
exI.Dry:
—Applepectin 24
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/36.3
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
14.01 Vegetable materialsofakindusedprimarilyforplaiting (forexample,cerealstraw,
cleaned,bleachedordyed,osier,reeds,rushes,rattans,bamboos,raffiaandlimebark):
C.Other:
—Bamboos ;reedsandthelike:
—Rawornotfurtherpreparedthansplit Free
—Other 1-5
—Rattans;rushesandthelike:
—Rawornotfurtherpreparedthansplit Free
—Other 1-5
—Other Free
14.02 Vegetable materials,whetherornotputuponalayerorbetweentwolayersofother
material,ofakindusedprimarilyasstuffingoraspadding (forexample,kapok,vege­
tablehairandeel-grass):
—Putuponalayerorbetweentwolayersofothermaterial 1-5
—Other:
—Vegetablehair 1-5
—Kapok:
—Raw Free
—Other 1
—>Other Free
14.05 Vegetableproductsnotelsewherespecifiedorincluded:
—Putuponalayerorbetweentwolayersofothermaterial1-5
—Other Free
15.04 Fatsandoils,offishandmarinemammals,whetherornotrefined:
A.Fish-liver oil:
II.Other:
—Ofhalibut Free
—Ofotherfish 6
15.07 Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
exB.China-wood andoiticicaoils:myrtlewaxandJapanwax:
—China-wood andoiticicaoils,crude 3
—Refinedorpurifiedoils,otherthanJapanwax 3

NoL314/366 OfficialJournaloftheEuropeanCommunities 15.11.76
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
15.07 D.Otheroils:
(continued )I.Fortechnical orindustrial usesotherthanthemanufacture offoodstuffs :
a)Crude(a):
ex3.Other:
—Groundnut ,coconut,colza,linseed,rapeseed,sunflower-seed ,illipe,
karite,makore,touloucouna orbabassuoils 5
b)Other(a):
ex2.Other:
—Colza,linseed,rapeseed,sunflower-seed ,illipe,karite,makore,
touloucouna orbabassuoils 8
II.Other:
b)Other:
2.Solid,other;fluid:
exaa)Crude:
—Groundnut ,coconut,colza,cottonseed,mustard-seed ,rapeseed,
soyabeanorsunflower-seed oils 10
exbb)Other:
—Groundnut ,cottonseed,soyabeanorsunflower-seed oils 15
—Otheroils,excluding oilscontaining 50%ormorebyweight
offreefattyacidsandexcluding palm-kernel ,illipe,coconut,
colza,rapeseedorcopaibaoils 15
15.12 Animalorvegetable oilsandfats,whollyorpartlyhydrogenated ,orsolidifiedor
hardenedbyanyotherprocess,whetherornotrefined,butnotfurtherprepared :
exB.Other:
—Fatsandoilsoffishormarinemammals ,hydrogenated ,whetherornot
refined,butnotprepared 17
16.04 Preparedorpreservedfish,includingcaviarandcaviarsubstitutes :
exF.Bonito(Sardasp.p.),mackerelandanchovies :
—Bonitoandmackerel 25
20.06 Fruitotherwisepreparedorpreserved ,whetherornotcontaining addedsugarorspirit:
f
B.II.c)Notcontaining addedsugar,inimmediate packingsofanetcapacity :
1.Of4·5kgormore:
exaa)Apricots :
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg 23
exbb)Peaches (includingnectarines )andplums:
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg 23
exdd)Otherfruits:
—inimmediate packingsofanetcapacityof4·5kgormore
butlessthan5kg 23
exee)Mixturesoffruit:
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg 23
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/367
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
20.07 Fruitjuices(includinggrapemust)andvegetablejuices,whetherornotcontaining added
sugar,butunfermented andnotcontaining spirit:
B.Ofaspecificgravityof1-33orlessat15°C.:
I.a)1.aa)22.Grapejuiceofavalueexceeding 18UAper100kgnetweight,
concentrated ,other
I.a)1.bb)22.Grapejuiceofavalueexceeding 18UAper100kgnetweight,
other
I.b)1.aa)22.Grapejuiceofavalueof18UAorlessper100kgnetweight,
concentrated ,other
I.b)1.bb)22.Grapejuiceofavalueof18UAorlessper100kgnetweight,
other
II.a)1.Orangejuiceofavalueexceeding30UAper100kgnetweight
II.a)2.Grapefruit juiceofavalueexceeding 30UAper100kgnetweight
II.b)1.bb)Orangejuiceofavalueof30UAorlessper100kgnetweight,other
II.b)2.bb)Grapefruit juiceofavalueof30UAorlessper100kgnetweight,other28(a)
28(a)
28(a)
28(a)
19(a)
15(a)
19(a)
15(a)
22.09 Spirits(otherthanthoseofheadingNo22.08;liqueursandotherspirituous beverages ;
compound alcoholicpreparations (knownas"concentrated extracts")forthemanu­
factureofbeverages :
A.Spirits(otherthanthoseofheadingNo22.08),incontainers holding :
exI.2litresorless:
—Of45-2°orless 1-60UA
perhiand
perdegree
+10UA
perhi
exII.Morethan2litres:
—Of45-2°orless1-60UA
perhiand
perdegree
C.Spirituous beverages :
V.Other,incontainers holding :
exa)2litresorless:
—Liqueursandbrandy (otherthanbrandymadefromstonefruit,seed
fruitorseed-fruitmarc),containing 45-2°orlessofethylalcohol 1-60UA
perhiand
perdegree
4-10UA
perhi
exb)Morethan2litres:
—Liqueursandbrandy (otherthanbrandymadefromstonefruit,seed
fruitorseed-fruitmarc),containing 45-2°orlessofethylalcohol ....1-60UA
perhiand
perdegree
(a)See"Note(ads)attheendofthislist.

NoL314/368 OfficialJournaloftheEuropeanCommunities 15.11.76
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
27.16 Bituminous mixturesbasedonnaturalasphalt,onnaturalbitumen,onpetroleum
bitumen,onmineraltaroronmineraltarpitch(forexample,bituminous mastics,
cut-backs ):
—Bituminous mastics 3
—Other 1
28.01 Halogens (fluorine,chlorine,bromineandiodine):
D.Iodine:
—Crude Free
—Other 12
28.50 Fissilechemicalelementsandisotopes;otherradio-active chemicalelementsandradio­
activeisotopes;compounds ,inorganicororganic,ofsuchelementsorisotopes,whether
ornotchemically defined;alloys,dispersions andcermets,containing anyofthese
elements,isotopesorcompounds :
A.Fissilechemicalelementsandisotopes;compounds ,alloys,dispersions andcermets,
containing suchelementsorisotopes,includingspentorirradiatednuclearreactor
cartridges :
—Naturaluranium :
—Crude;wasteandscrap(EURATOM )
—Worked :
—Bars,rods,angles,shapesandsections,wire,sheetsandstrips
(EURATOM ) » Free
—Other(EURATOM ) 1-6
—Other(EURATOM ) ,—
B.Other:
—Artificialradio-active isotopes (EURATOM ) —
—Compounds ofartificialradio-active isotopes (EURATOM ) Free
—Other Free
28.52 Compounds ,inorganicororganic,ofthorium,ofuraniumdepletedinU235,ofrare
earthmetals,ofyttriumorofscandium,whetherornotmixedtogether :
exA.OfthoriumorofuraniumdepletedinU235,whetherornotmixedtogether
(EURATOM ),otherthanthoriumsalts Free
29.23 Singleorcomplexoxygen-function amino-compounds :
D.Aminoacids:
exIII.Glutamic acidanditssalts:
—Sodiumhydrogen glutamate 19
33.01 Essentialoils(terpeneless ornot);concretesandabsolutes ;resinoids :
A.Essentialoils,notterpeneless :
II.Other:
b)Other:
—Eucalyptus oil Free
—Citronella ,Jamaicarosewood (Amyrisbalsamifera )orvetiver (Vetiveria
zizanioïdes )oils 2-4
—Other 3-2

15.11.76 OfficialJournaloftheEuropeanCommunities NoL314/369
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
37.06 Cinematograph film,exposedanddeveloped ,consisting onlyofsoundtrack,negativeor
positive:
—Negatives ;intermediate positives Free
—Otherpositives 1-52UA
per100m
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupforretailsale:
A.Containing 85°/oormorebyweightofwoolorofwoolandfineanimalhair:
Containing 85°/oormorebyweightofwool 5
Containing 85%ormorebyweightofwoolandfineanimalhair 8
53.07 Yarnofcombedsheep'sorlambs'wool(worstedyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair:
Containing 85%ormorebyweightofwool 5
Containing 85%ormorebyweightofwoolandfineanimalhair 10
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85%ormorebyweightofsuchfibres:
—Lodenfabrics(a):>
—Ofavalueof2-50UAormoreperm2 13
—Other 14
—Otherfabrics:
—Ofcombedyarn,ofavalueof3UAormoreperm2 13
—Ofcardedyarn,ofavalueof2·50UAormoreperm2 13
—Other 16
exB.Other:
—Fabricsofcombedyarn,ofavalueof2UAormoreperm218
—Fabricsofcardedyarn,ofavalueof1-85UAormoreperm218
64.02 Footwearwithoutersolesofleatherorcomposition leather;footwear (otherthanfoot­
wearfallingwithinheadingNo64.01)withoutersolesofrubberorartificialplastic
material :
exB.Other:
—Withoutersolesofleatherorcomposition leather 20
73.02 Ferro-alloys :
exG.Other:
—Ferro-titanium andferro-silico-titanium ;ferro-tungsten andferro-silico-tung­
sten;ferro-molybdenum ;ferro-vanadium ;ferro-calcium-silico-manganese and
ferro-silico-calcium 7
ex82.09 Kniveswithcuttingblades,serratedornot(includingpruningknives),otherthanknives
fallingwithinheadingNo82.06,exludingkniveswithbladesofstainlesssteel 17
(a)"Lodenfabrics"meansplain-weave fabricsweighingnotlessthan250butnotmorethan4S0g/m2,fulled,single-coloured orwithmixedormottled
yarns,madefromsingleyarnsofcardedwoolmixedwithfineanimalhair;thefabricsmayalsocontaincoarseanimalhairorman-made fibres.Thefibres
arelaidororientedinthesamedirection byasurfacetreatment whichrendersthefabricswaterproof .

NoL314/370 OfficialJournaloftheEuropeanCommunities 15.11.76
ANNEX
(Contd)
Note(ads)
TheCommunity reservestherighttocharge,overandabovetheboundduty,anadditional
dutyonsugarcorresponding tothedutypayableonimportedsugarandapplicable
tothequantityofvarioussugars(calculated assucrose)contained inthisproductin
excessofthecontentofX%byweight.
Thislimitedcontent,whichvariesaccordingtoproduct,isfixedasfollows:
Tariff
headingl'escription ofgoodsPercentages
(byweight)
representing
naturalsugar
20.07 Fruitjuices(includinggrapemust)andvegetablejuices,whetherornotcontainingaddedsugar,butunfermented andnotcontaining spirit:
B.Ofaspecificgravityof1·33orlessat15°C:
—Grapejuice(includinggrapemust) 15
—Lemonjuice 3
—Applejuice 11
—Tomatojuice 3
Allotherfruitorvegetablejuicesfallingwithinsubheading 20.07B,includingmixtures 13