8.12.86 OfficialJournaloftheEuropeanCommunities 1
I
(Actswhosepublication isobligatory).
COUNCIL REGULATION (EEC)No3618/86
of24November 1986
amending Regulation (EEC)No3331/85amending Regulation (EEC)No950/68onthe
Common CustomsTariff
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishing theEuropean
EconomicCommunity andinparticularArticles28and
113thereof,
HavingregardtotheproposalfromtheCommission ,
Whereastheconventional dutieslaiddownintheAnnex
headed'CommonCustomsTariff'toRegulation (EEC)
No950/68(1),asamendedbyRegulation (EEC)No
3330/85(2),havebeensuspended foraperiodoftwo
yearsbyRegulation (EEC)No3331/85(}),pending
completion ofnegotiations withintheGeneral
Agreement onTariffsandTrade(GATT);
Whereas,althoughtheaforesaidperiodhasnotexpired,
itisappropriate nevertheless toreplacetheAnnexto
Regulation (EEC)No3331/85byanewAnnex,totake
accountofchangesindutyandtariffnomenclature
adoptedbytheCouncilinthemeanwhile ;
WhereascertainRegulations onthecommonorgani­
zationofagricultural marketsprovidethatthetariff
nomenclature resultingfromtheirapplication shallbe
includedintheCommonCustomsTariff;whereasthey
amend,ifnecessary ,customsduties;whereasitis
thereforeappropriate toincludeinthisRegulation allthe
amendments resultingfromRegulations adoptedunder
thecommonagricultural policy;
Whereas,toresolveexistingproblemsofapplication ,a
newtextforparagraphs a)aridb)ofAdditional Note6
toChapter2isintroduced ;
Whereas,withtheaimofclarifyingtheinterpretative
rulesoftheCommon CustomsTariffnomenclature ,a
newadditional notetosubheading 85.15AIIIb)2dd)
mustbeintroduced intoChapter85;Whereas,withtheaimofsimplifying sometextilecate­
goriesandtoensureacorrectandefficientmanagement
oftextileagreements ,ithasbeenjudgedopportune to
makecertainamendments tothenomenclature ofsome
goodsofChapters60and61;
Whereas thecontinuation oftheconditions of
production offilmsintheflat,presented indiscform,
justifiestheretentionforafurtheryearofthelayout
introduced in1983forsubheading 37.01A;
Whereas certaintextualamendments totheCommon
CustomsTariffarerequiredinordertoimprovethe
wording;
Whereasitisappropriate ,forthesakeofclarity,to
updatethewholeoftheCommon CustomsTariff;
whereas,forthispurpose,itisnecessarytocollectina
singletextnotonlythosepartswhichareamendedwith
effectfrom1January1987,butalsothosewhichhave
alreadybeenamended andthosewhichremain
unchanged ;
Whereas,althoughtemporary tariffamendments andthe
preferential systemsresultingfromthevariousacts
adoptedbytheCommunity formanintegralpartofthe
CommonCustomsTariff,itseemsappropriate notto
includetheminthisRegulation ;
WhereasthisRegulation doesnotapplytoproducts
coveredbytheTreatyestablishing theEuropean Coal
andSteelCommunity ,althoughthenomenclature and
theconventional dutiesfortheseproductsareincluded,
forinformation purposes,inthescheduleofcustoms
dutiesinordertomakeitmorecomprehensible ,
HASADOPTED THISREGULATION :
Article1
TheAnnexheaded'CommonCustomsTariff'toRegu­
lation(EEC)No3331/85isherebyreplacedbythe
AnnextothisRegulation .
(')OJNoL172,22.7.1968,p.1.
OOJNoL330,9.12.1985,p.1.
OOJNoL331,9.12.1985,p.1.Article2
ThisRegulation shallenterintoforceon1January1987.

8.12.86 2 OfficialJournaloftheEuropeanCommunities
ThisRegulation shallbebindinginitsentiretyanddirectlyapplicableinallMemberStates.
DoneatBrussels,24November 1986.
FortheCouncil
ThePresident
G.HOWE

8.12.86 OfficialJournaloftheEuropeanCommunities 3
ANNEX
COMMON CUSTOMS TARIFF


8.12.86 OfficialJournaloftheEuropeanCommunities 5
SUMMARY
Page IChapter Page
PARTI—PRELIMINARY PROVISIONS 14Vegetable plaitingmaterials ;vegetableproductsnot
elsewherespecifiedorincluded 70
SectionIII
Animalandvegetablefatsandoilsandtheircleavageproducts;
preparedediblefats;animalandvegetablewaxes
15Animalandvegetablefatsandoilsandtheircleavage
products;preparedediblefats;animalandvegetable
waxes 71
SectionIV
Preparedfoodstuffs ;beverages,spiritsandvinegar;tobacco
16Preparations ofmeat,offish,ofcrustaceans ormol­
luscs .76
17Sugarsandsugarconfectionery 79
18Cocoaandcocoapreparations .. 83
19Preparations ofcereals,flourorstarch;pastry-cooks '
products 86
20Preparations ofvegetables ,fruitorotherpartsof
plants 92SectionI—GeneralRules
A.Rulesfortheinterpretation ofthenomenclature ofthe
Common CustomsTariff 11
B.Generalrulesconcerning duties 11
C.Generalrulesapplicablebothtonomenclature andto
duties 12
SectionII—SpecialProvisions
A.Goodsforcertaincategoriesofships,boatsandother
vesselsandfordrillingorproduction platforms....13
B.Civilaircraftandgoodsforuseincivilaircraft 14
C.Standardrateofduty 14
D.Packingsimportedfull 15
PARTII—SCHEDULE OFCUSTOMS DUTIES
Chapter 'SectionI
Liveanimals;animalproducts
1Liveanimals 19
2Meatandediblemeatoffals 21
3Fish,crustaceans andmolluscs 3121Miscellaneous ediblepreparations 101
22Beverages ,spiritsandvinegar 109
23Residuesandwastefromthefoodindustries ;pre­
paredanimalfodder 116
24Tobacco 1194Dairyproduce;birds'eggs;naturalhoney;edible
productsofanimalorigin,notelsewherespecifiedor
included
5Productsofanimalorigin,notelsewherespecifiedor
included37
41
SectionV
MineralproductsSectionII
Vegetableproducts
6Livetreesandotherplants;bulbs,rootsandthelike
cutflowersandornamental foliage25Salt;sulphur;earthsandstone;plastering materials,
limeandcement 120
26Metallicores,slagandash 125
27Mineralfuels,mineraloilsandproductsoftheir
distillation ;bituminous substances ;mineralwaxes ..1277Ediblevegetables andcertainrootsandtubers ...
8Ediblefruitandnuts;peelofmelonsorcitrusfruit.
9Coffee,tea,mattandspices
10Cereals .43
45
49
54
57
60SectionVI
11Productsofthemillingindustry;maltandstarches
gluten;inulin Productsofthechemicalandalliedindustries
12Oilseedsandoleaginous fruit;miscellaneous grains,
seedsandfruit;industrialandmedicalplants;straw
andfodder 6528Inorganic chemicals ;organicandinorganic com­
poundsofpreciousmetals,ofrareearthmetals,of
radio-active elementsandofisotopes 134
29Organicchemicals 14613Lacs;gums,resinsandothervegetable sapsand
extracts 68

8.12.86 6 OfficialJournaloftheEuropeanCommunities
Chapter Page Chapter Page
30Pharmaceutical products 163
31Fertilisers 165
32Tanninganddyeingextracts;tanninsandtheir
derivatives ;dyes,colours,paintsandvarnishes ;
putty,fillersandstoppings ;inks 168
33Essentialoilsandresinoids ;perfumery ,cosmeticor
toiletpreparations 171
34Soap,organicsurface-active agents,washingprepara-•
tions,lubricating preparations ,artificialwaxes,pre­
paredwaxes,'polishingandscouringpreparations ,
candlesandsimilararticles,modelling pastesand
"dentalwaxes" 173SectionX
Paper-making material;paperandpaperboard andarticles
thereof
47Paper-making material;paperandpaperboard and
articlesthereof 207
48Paperandpaperboard ;articlesofpaperpulp,of
paperorofpaperboard 208
49Printedbooks,newspapers ,picturesandotherpro­
ductsoftheprintingindustry;manuscripts ,type­
scripts,andplans -...212
SectionXI
Textilesandtextilearticles
50Silkandwastesilk 217
51Man-made fibres(continuous ) 219
52Metallised textiles 221
53Woolandotheranimalhair 222
54Flaxandramie 224
55Cotton 22535Albuminoidal substances ;glues;enzymes 175
36Explosives ;pyrotechnic products ;matches;pyro­
phoricalloys;certaincombustible preparations....177
37Photographic andcinematographic goods 178
38Miscellaneous chemicalproducts 180
SectionVII
56Man-made fibres(discontinuous ) 226Artificialresinsandplasticmaterials,celluloseestersandethers,
andarticlesthereof;rubber,syntheticrubber,factice,and
articlesthereof
39Artificialresinsandplasticmaterials,celluloseesters
andethers;articlesthereof 185
40Rubber,syntheticrubber,factice,andarticlesthereof 190
SectionVIII57Othervegetable textilematerials;paperyarnand
wovenfabricsofpaperyarn 228
.58Carpets,mats,mattingandtapestries ;pileand
chenillefabrics;narrowfabrics;trimmings ;tulleand
othernetfabrics;lace;embroidery 229
59Waddingandfelt;twine,cordage,ropesandcables;
specialfabrics;impregnated andcoatedfabrics;
textilearticlesofakindsuitableforindustrial use..232
60Knittedandcrochetedgoods 236
61Articlesofapparelandclothingaccessories oftextile
fabric,otherthanknittedorcrochetedgoods 244
62Othermade-uptextilearticles 251
63Oldclothingandothertextilearticles;rags 254Rawhidesandskins,leather,furskinsandarticlesthereof;sad­
dleryandharness;travelgoods,handbagsandsimilarcon­
tainers;articlesofgut(otherthansilkwormgut)
41Rawhidesandskins(otherthanfurskins)andleather195
42Articlesofleather;saddleryandharness;travel
goods,handbagsandsimilarcontainers ;articlesof
animalgut(otherthansilkwormgut) 197
43Furskinsandartificialfur;manufactures thereof...199
SectionXII
Footwear,headgear,umbrellas,sunshades,whips,riding-crops
andpartsthereof;preparedfeathersandarticlesmadethere­
,with;artificialflowers;articlesofhumanhairSectionIX
Woodandarticlesofwood;woodcharcoal;corkandarticlesof
cork;manufactures ofstraw,ofespartoandofotherplaiting
materials ;basketware andwickerwork64Footwear ,gaitersandthelike;partsofsucharticles255
65Headgearandpartsthereof 257
66Umbrellas ,sunshades ,walking-sticks ,whips,riding-
cropsandpartsthereof 259
67Preparedfeathersanddownandarticlesmadeof
feathersorofdown;artificialflowers;articlesof
humanhair 26044Woodandarticlesofwood;woodcharcoal 201
45Corkandarticlesofcork 205
46Manufactures ofstraw,ofespartoandofother
plaitingmaterials ;basketware andwickerwork....206

8.12.86 OfficialJournaloftheEuropeanCommunities 7
Chapter Page Chapter Page
87Vehicles,otherthanrailwayortramwayrolling­
stock,andpartsthereof 346
88Aircraftandpartsthereof;parachutes ;catapultsand
similaraircraftlaunchinggear;groundflyingtrainers350
89Ships,boatsandfloatingstructures 352
SectionXVIII
Optical,photographic ,cinematographic ,measuring,checking,
precision,medicalandsurgicalinstruments andapparatus ;
clocksandwatches;musicalinstruments ;soundrecordersor
reproducers ;televisionimageandsoundrecordersorrepro­
ducers;partsthereof
90Optical,photographic ,cinematographic ,measuring ,
checking,precision,medicalandsurgicalinstruments
andapparatus ;partsthereof 353
91Clocksandwatchesandpartsthereof 360
92Musicalinstruments ;soundrecordersorreproducers ;
televisionimageandsoundrecordersorreproducers ;
partsandaccessories ofsucharticles '...362SectionXIII
Articlesofstone,ofplaster,ofcement,ofasbestos,ofmicaand
ofsimilarmaterials;ceramicproducts;glassandglassware
68Articlesofstone,ofplaster,ofcement,ofasbestos,
ofmicaandofsimilarmaterials 262
69Ceramicproducts 266
70Glassandglassware 270.
SectionXIV
Pearls,preciousandsemi-precious stones,preciousmetals,rolled
preciousmetals,andarticlesthereof;imitationjewellery;coin
71Pearls,preciousandsemi-precious stones,precious
metals,rolledpreciousmetals,andarticlesthereof;
imitationjewellery 274
72Coin . 279
SectionXV
Basemetalsandarticlesofbasemetal
73Ironandsteelandarticlesthereof 281
74Copperandarticlesthereof 295
75Nickelandarticlesthereof 298
76Aluminium and^articlesthereof 300
77Magnesium andberylliumandarticlesthereof....303
78Leadandarticlesthereof 304
•79Zincandarticlesthereof 306
80Tinandarticlesthereof 308
81Otherbasemetalsemployed inmetallurgy andarti­
clesthereof 310
82Tools,implements ,cutlery,spoonsandforks,of.base
metal;partsthereof 313
83Miscellaneous articlesofbasemetal 316
SectionXVISectionXIX
Armsandammunition ;partsthereof
93Armsandammunition ;partsthereof 365
SectionXX
Miscellaneous manufactured articles
94Furniture andpartsthereof;bedding,mattresses ,•
mattresssupports,cushionsandsimilarstuffedfur­
nishings 367
95Articlesandmanufactures ofcarvingormoulding .
material ' •..369
96Brooms,brushes,powder-puffs andsieves 371
97Toys,gamesandsportsrequisites ;partsthereof ...372
98Miscellaneous manufactured articles 374
Machinery andmechanical appliances ;electricalequipment ;
partsthereof
84Boilers,machinery andmechanical appliances ;parts
thereof 319
85(Electricalmachinery andequipment ;partsthereof ..335SectionXXI
Worksofart,collectors'pieces,andantiques
99Worksofart,collectors'pieces,andantiques 377
ANNEX
Headingsorsubheadings ofwhichonlypartiscoveredby
aGAITconcession orinwhichdifferent concessions
havebeengranted 379SectionXVII
Vehicles,aircraft,vesselsandassociatedtransportequipment
86Railwayandtramwaylocomotives ,rolling-stock and
partsthereof;railwayandtramwaytrackfixturesandittings;trafficsignallingequipment ofallkinds(not
electrically powered) 344


8.12.86 OfficialJournaloftheEuropean Communities 9
PARTI
PRELIMINARY PROVISIONS


8.12.86 OfficialJournaloftheEuropeanCommunities11
SECTION I
GENERAL RULES
A.Rulesfortheinterpretation ofthenomenclature oftheCommonCustomsTariff
Interpretation ofthenomenclature oftheCommonCustomsTariffshallbegovernedbythe
followingprinciples :
1.ThetitlesofSections,Chaptersandsub-Chapters areprovidedforeaseofreference
only;forlegalpurposes,classification shallbedetermined accordingtothetermsofthe
headingsandanyrelativeSectionorChapterNotesand,providedsuchheadingsor
Notesdonototherwiserequire,accordingtothefollowingprovisions .
2.(a)Anyreferenceinaheadingtoanarticleshallbetakentoincludeareferencetothat
articleincomplete orunfinished ,providedthat,asimported,theincomplete orun­
finishedarticlehastheessentialcharacterofthecompleteorfinishedarticle.Itshall
alsobetakentoincludeareferencetothatarticlecompleteorfinished(orfallingto
beclassifiedascompleteorfinishedbyvirtueofthisRule),importedunassembled or
disassembled .
(b)Anyreferenceinaheadingtoamaterialorsubstanceshallbetakentoincludea
referencetomixturesorcombinations ofthatmaterialorsubstancewithotherma­
terialsorsubstances .Anyreferencetogoodsofagivenmaterialorsubstanceshallbe
takentoincludeareferencetogoodsconsistingwhollyorpartlyofsuchmaterialor
substance .Theclassification ofgoodsconsistingofmorethanonematerialorsub­
stanceshallbeaccordingtotheprinciplesofRule3.
3.Whenforanyreason,goodsare,primafacie,classifiableundertwoormoreheadings,
classification shallbeeffectedasfollows :
(a)Theheadingwhichprovidesthemostspecificdescription shallbepreferredto
headingsprovidingamoregeneraldescription .
(b)Mixtures,compositegoodsconsistingofdifferentmaterialsormadeupofdifferent
components ,andgoodsputupinsets,whichcannotbeclassifiedbyreferenceto3
(a),shallbeclassifiedasiftheyconsistedofthematerialorcomponent whichgives
themtheiressentialcharacter,insofarasthiscriterionisapplicable .
(c)Whengoodscannotbeclassifiedbyreferenceto3(a)or3(b),theyshallbeclassi­
fiedundertheheadingwhichoccurslatestamongthosewhichequallymeritconsider­
ation.
4.GoodsnotfallingwithinanyheadingoftheTariffshallbeclassifiedundertheheading
appropriate tothegoodstowhichtheyaremostakin.
5.TheaboveRulesshallalsoapplymutatismutandiswhendetermining theappropriate sub­
headingwithinaheading.
B.Generalrulesconcerning duties
1.Thecustomsdutiesapplicabletoimportedgoodsoriginating incountrieswhichareCon­
tractingPartiestotheGeneralAgreement onTariffsandTradeorwithwhichtheEuro­
peanEconomicCommunity hasconcludedagreements containingthemost-favoured­
nationtariffclauseshallbetheconventional dutiesshownincolumn4ofthescheduleof

12 OfficialJournaloftheEuropean Communities 8.12.86
duties.Unlessthecontextotherwiserequires,theseconventional dutiesareapplicableto
goods,otherthanthosereferredtoabove,importedfromanythirdcountry.
Theautonomous dutiesshownincolumn3areapplicable :
—whentheyarelessthantheconventional duties;or
—whennoconventional dutyexists,inwhichcaseadashisshownincolumn4.
2.Paragraph 1shallnotapplywherespecialautonomous customsdutiesareprovidedfor
inrespectofgoodsoriginating incertaincountriesorwherepreferential customsduties
areapplicable inpursuanceofagreements .
3.Paragraphs 1and2shallnotprecludetheMemberStatesfromapplyingcustomsduties
otherthanthoseoftheCommonCustomsTariffwheretheapplication ofsuchother
dutiesisjustifiedbyCommunity law.
4.Thedutiesexpressed aspercentage ratesincolumns3and4areadvaloremduties.
5.Theletter(L)appearing incolumn3oppositecertainheadingsorsubheadings denotes
thatthegoodsconcerned aresubjecttolevies.
Whenthecustomsdutyisfollowedbythesign"+"andtheletter(L),forexample"16
+(L)",thegoodsaresubjecttobothdutyandlevy.
Whenthecustomsdutyisfollowedbytheletter(L),forexample"20(L)",thefigure20
referstoarateofdutymadeobsoletebytheintroduction ofthelevysystem.
6.Theletters"vc"incolumns3and4denotethatthegoodsconcerned arechargeable
witha"variablecomponent"determined undertheregulations relatingtotradeincer­
taingoodsprocessedfromagricultural products .
7.Thesymbol"ads"or"adf"incolumn4inChapters 17,18and19indicatesthatthe
maximumrateofdutyconsistsofanadvaloremdutyplusanadditionaldutyforcertain
formsofsugarofforflour.Thisadditionaldutyisfixedinaccordance withtherules
concerning tradeincertainprocessedagricultural products .
8.Thesymbol"ads"incolumn4inChapter20indicatesthattheCommunity reservesthe
righttocharge,overandabovetheboundduty,anadditionaldutyonsugarcorrespond­
ingtothedutypayableonimportedsugarandapplicable tothequantityofvarious
sugarscontained inthisproductinexcessofthepercentage byweightlaiddownin
Additional Notes3and5toChapter20,or,inrespectofproductsfallingwithinhead­
ingsNos20.03,20.04and20.05whichexceed13%byweight.
9.InheadingNo20.06,column4,thesymbol"2ads"indicatesthattheapplicablerateof
theadditionaldutyonsugarisfixedatastandardrateof2%ofthecustomsvalueof
thegoods.
C.Generalrulesapplicablebothtonomenclature andtoduties
1.Unlessprovidedotherwise ,theprovisions relatingtocustomsvalueshallbeappliedto
determine ,"inadditiontothevaluefortheassessment ofadvaloremcustomsduties,the
valuesbyreferencetowhichthescopeofcertainheadingsorsubheadings isdefined.
2.Thedutiableweight,inthecaseofgoodschargeable byweight,andtheweightsby
referencetowhichthescopeofcertainheadingsorsubheadings isdefined,shallbe
takentobe:
(a)inthecaseofareferenceto"grossweight",theaggregateweightofthegoodsand
ofallpackingsthereof;
(b)inthecaseofareferenceto"netweight"orsimplyto"weight"withoutquali­
fication,theweightofthegoodsthemselveswithoutpackingofanykind.

8.12.86 OfficialJournaloftheEuropeanCommunities 13
Forthepurposesofparagraphs (a)and(b)above,"packing"meansanyexternalor
internalcontainers ,holders,wrappings orsupportsotherthantransportdevices(e.g.
transportcontainers),tarpaulins ,tackleorancillarytransportequipment .
3.Pursuanttothefirstsubparagraph ofArticle2(2)ofRegulation (EEC)No2779/78(*),
asamendedbyRegulation (EEC)No289/84(2),theequivalentinnationalcurrenciesof
theECUbyreferencetowhichcertainspecificcustomsdutiesareexpressed,orwhichis
usedasacriterionlimitingthescopeofcertainsubheadings ,shallbethefollowing :
43,3417 Belgianfrancs/Luxembourg francs,
1ECU=2,09022 Germanmarks,
2,36146 Dutchguilders,
0,713486 poundsterling,
7,88477 Danishkroner,
6,84430 Frenchfrancs,
1444,90 Italianlira,
0,762246 Irishpound,
139,754 Greekdrachmas ,
137^629 Spanishpeseta,
151,505 Portuguese escudo.
SECTION II
SPECIAL PROVISIONS
A.Goodsforcertaincategoriesofships,boatsandothervesselsandfordrillingorproduction
platforms
1.Customsdutiesaresuspended inrespectofgoodsintendedforincorporation inthe
ships,boatsorothervesselslistedinthefollowingschedule,forthepurposesoftheir
construction ,repair,maintenance orconversion ,andinrespectofgoodsintendedfor
fittingtoorequippingsuchships,boatsorothervessels.
Heading
numberDescription
89.01Ships,boatsandothervesselsnotfallingwithinheadingsNos89.02to
89.05:
A.Warships
B.Other: '
I.Sea-going vessels
89.02Vesselsspeciallydesignedfortowing(tugs)orpushingothervessels:
A.Tugs
B.Pushercraft:
I.Sea-going
ex89.03Light-vessels ,fire-floats,dredgersofallkinds,floatingcranes,andother
vessels,excludingfloatingorsubmersible drillingorproduction platforms,
thenavigabilityofwhichissubsidiarytotheirmainfunction;floatingdocks:
A.Sea-going
0)OJNoL333,30.11.1978,p.5.
OOJNoL33,4.2.1984,p.2.

14 OfficialJournaloftheEuropeanCommunities 8.12.86
2.Customsdutiesaresuspended inrespectof:
(a)goodsintendedforincorporation indrillingorproduction platforms :
(1)fixed,subheading ex84.23AIIa),operatingintheterritorialwatersofMember
States,
(2)floatingorsubmersible ,subheading ex89.03A,
forthepurposesoftheirconstruction ,repair,maintenance ,conversionorequipping .
Thosegoodssuchasmotorfuel,lubricantsandgas,whicharenecessaryforthe
operationofmachinesandapparatuswhichdonotaffectpermanently ,andarenot
integralpartsof,theplatformsandwhichareusedonboardfortheirconstruction ,
repair,maintenance ,conversion orequippingareregardedalsoasbeingusedfor
incorporation indrillingorproduction platforms ;
(b)tubes,pipes,cablesandtheirconnecting pieceslinkingthesedrillingorproduction
platformstothemainland .
3.Thesuspensions shallbesubjecttosuchconditions asmaybedetermined bythecom­
petentauthorities withaviewtocustomscontroloftheuseofsuchgoods.
B.Civilaircraftandgoodsforuseincivilaircraft
1.Relieffromcustomsdutyisprovidedfor:
—civilaircraft,
—certaingoodsforuseincivilaircraftandforincorporation thereininthecourseof
theirmanufacture ,repair,maintenance ,rebuilding ,modification orconversion ,
—groundflyingtrainersandtheirparts.
Thesegoodsarecoveredbysubheadings (*)withafootnotereferenceinthefollowing
terms :
"Entryunderthissubheading issubjecttoconditionstobedetermined bythecom­
petentauthorities .SeealsoSectionII,paragraph B,ofthePreliminary Provisions."
2.Forthepurposesofparagraph 1,"civilaircraft"meansaircraftotherthanaircraftused
inmilitaryorsimilarservicesintheMemberStateswhichcarryamilitaryornon-civil
registration .
3.Fortheapplication ofparagraph 1,secondjjndent,theexpression "foruseincivilair­
craft"inallrelevantsubheadings (')shallincludegoodsforuseingroundflyingtrainers
forciviluse.
C.Standardrateofduty
1.Customsdutyshallbechargedattheflatrateof10%advaloremongoods:
—sentinsmallconsignments toprivateindividuals ,or
—containedintravellers'personalluggage,
providedthatsuchimportations arenotofacommercial natureandthatthetotalvalue
ofsuchgoodsdoesnotexceed115ECUperconsignment orpertraveller .
Suchflatrateassessment shallnotapplytogoodsfallingwithinChapter24.
(')Thesubheadings concerned arewithinthefollowingheadings :39.07,40.09,40.11,40.14,40.16,62.05,
68.13,68.14,70.08,73.18,73.25,73.38,76.06,81.04,83.02,83.07,83.08,84.06,84.07,84.08,84.10,
84.11,84.12,84.15,84.17,84.18,84.21,84.22,84.53,84.59,84.63,84.64,85.01,85.04,85.08,85.12,
85.14,85.15,85.17,85.20,85.22,85.23,88.01,88.02,88.03,88.05,90.01,.90.02,90.14,90.18,90.23,
90.24,90.27,90.28,90.29,91.03,91.08,94.01and94.03.

8.12.86 OfficialJournaloftheEuropeanCommunities15
2.Animportation shallbetreatedasnotbeingofacommercial natureif:
—itisoccasional ,
—itconsistssolelyofgoodsforpersonalorfamilyusebytheconsigneeor,inthecase
oftravellers,importedgoodsintendedasgifts:suchgoodsshallbeofsuchkindor
qualitythatthereisnoindicationthattheyarebeingimportedforanycommercial
purpose .
3.Theflatratechargeshallapplyindependently oftheduty-freeadmissiongrantedin
respectofgoodscontainedintravellers'personalluggage,inaccordance withArticles45
to49ofRegulation (EEC)No918/83(*).
4.Theflatrateofcustomsdutyshallnotapplytogoodsimportedundertheconditionsset
.outaboveifthepersonentitledhas,beforethesaidflatrateisappliedtothem,requested
thattheybesubjecttothecustomsdutiesappropriate tothem.Allthegoodsmakingup
theconsignment shallthenbesubjecttotheimportdutieswhichareappropriate tothem,
withoutprejudicetotheduty-freeadmissionunderArticles45to49ofRegulation
(EEC)No918/83.
Forthepurposesofthefirstsubparagraph ,importdutiesshallmeanbothcustomsduties
andchargeshavingequivalenteffectandagricultural leviesandotherimportcharges
providedforunderthecommonagricultural policyorunderspecificarrangements laid
downforcertaingoodsresultingfromtheprocessingofagricultural products .
5.MemberStatesmayroundofftheamountinnationalcurrencyresultingfromthecon­
versionofthesumof115ECU.
6.MemberStatesmaymaintainunchanged theequivalentinnationalcurrencyofthesum
of115ECUif,atthetimeoftheannualadjustment providedforinthefirstparagraph
ofArticle2(2)ofRegulation (EEC)No2779/78,aslastamendedbyRegulation (EEC)
No289/84,theconversion ofthisamount,beforeroundingoffprovidedforinpara­
graph5,resultsinachangeoflessthan5%intheequivalentinnationalcurrency .
D.Packingsimportedfull
1.Packings,asdefinedinSectionI,C,2,importedfullandputintofreecirculationatthe
sametimeasthegoodscontainedthereinshallbe:
(a)chargeableatthesamerateofcustomsdutyasthegoodscontainedtherein:
—wheresuchgoodsaresubjecttoanadvaloremcustomsduty,or
—wherethepackingsaretobeincludedinthedutiableweightofthegoodscon­
tainedtherein;N
(b)admittedfreeofcustomsduties:
—wherethegoodscontainedthereinarefreeofcustomsduty,or
—wherethegoodscontainedthereinaredutiableotherwisethanbyreferenceto
weightOfvalue,or
—wheretheweightofthepackingsisnottobeincludedinthedutiableweightof
thegoodscontainedtherein;
0)OJNoL105,23.4.1983,p.1.

16 OfficialJournaloftheEuropeanCommunities 12.86
(c)chargeable attheratesofcustomsdutyappropriate tothem,notwithstanding sub­
paragraphs (a)and(b)above:
—wheretheyarenotofatypenormallyusedforthegoodscontainedthereinand
haveanindependent anddurableuseotherthanaspackings,or
—wheretheyhavebeenusedinordertoevadepaymentofcustomsdutiesapplica­
bletheretoinaccordance withtheirtariffdescription .
2.Wherepackingscoveredbytheprovisionsofparagraphs 1(a)and(b)containgoodsof
severaldifferenttariffdescriptions ,theweightandvalueofthepackingsshall,forthe
purposeofdetermining theirdutiableweightorvalue,beapportioned betweenallthe
goodscontained ,inproportion totheweightorvalueofthosegoods.
Note
Aheadingnumberplacedbetweensquarebracketsincolumn 1oftheScheduleofCustoms
Dutiesindicatesthattheheadinghasbeendeleted(forexample,headingsNos[05.06],[29.18],
and[95.01]).

8.12.86 OfficialJournaloftheEuropeanCommunities17
PARTII
SCHEDULE OFCUSTOMS DUTIES


8.12.86 OfficialJournaloftheEuropeanCommunities 19
SECTION I
LIVEANIMALS ;ANIMAL PRODUCTS
.CHAPTER 1
LIVEANIMALS
Notes
1.ThisChaptercoversallliveanimalsexcept:
(a)Fish,crustaceans andmolluscs,ofheadingsNos03.01and03.03;
(b)MicrobialculturesandotherproductsofheadingNo30.02;and
(c)AnimalsofheadingNo97.08.
2.AnyreferenceinthisChaptertoaparticulargenusorspecies,exceptwherethecontextotherwiserequires,includesa
referencetotheyoungofthatgenusorspecies.
IIl Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
01.01
01.02Livehorses,asses,mulesandhinnies:
A.Horses :
I.Pure-bredbreedinganimals(a)
II.Forslaughter (a)
III.Other
B.Asses .
C.Mulesandhinnies
Liveanimalsofthebovinespecies:
A.Domesticspecies :
I.Pure-bredbreedinganimals(a)
II.Other
B.OtherFree
11
23
12
17
Free
16+(L)
(b)(*)
FreeFree
4
18
Free
(c)(d)
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .
(b)Subjecttocertainconditionsprescribed inArticle13ofCouncilRegulation (EEC)No805/68of27June1968,thelevywhichwastobeappliedto
youngmalebovineanimalsintendedforfattening,ofaliveweightof300kgorlessmaybetotallyorpartiallysuspended .
(c)Arateof6%isapplicablewithinthelimitsofanannualtariffquota,tobegrantedbythecompetentauthorities ,of20000heifersandcows(other
thanforslaughter)ofthefollowingmountainbreeds:grey,brown,yellow,spottedSimmentalandPinzgau .Qualification forthequotaissubjectto
conditionstobedetermined bythecompetentauthoritiesoftheMemberStateofdestination .
(d)Arateof4%isapplicablewithinthelimitsofanannualtariffquota,tobegrantedbythecompetentauthorities ,of5000bulls,cowsandheifers
(otherthanforslaughter)ofthefollowingbreeds:spottedSimmental ,SchwyzandFribourg .To*qualifyforthequota,animalsofthebreedsspecified
mustbecoveredbythefollowingdocuments :
—bulls:pedigreecertificate ;
—cowsandheifers:pedigreecertificateorherdbookentrycertificateattestingtothepurityofthebreed.
(*)Incertainconditions alevyisapplicableinadditiontothecustomsduty.

20 OfficialJournaloftheEuropeanCommunities 8.12.86\I Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
01.03 Liveswine:
A.Domesticspecies:
I.Pure-bredbreedinganimals(a)
II.Other :
a)Sowshavingfarrowedatleastonce,ofaweightofnotlessthan
160kg
b)OtherFree
16(L)
16(L)Free
B.Other Free —
01.04 Livesheepandgoats:
A.Pure-bredbreedinganimals(a):
I.Sheep
II.GoatsFree
5Free
B.Other:
I.Sheep
II.Goats ;15(L)
5(L)—
01.05 Livepoultry,thatistosay,fowls,ducks,geese,turkeysandguineafowls:
A.Ofaweightnotexceeding 185g:
I.Turkeysandgeese
II.Other12(L)
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 :llA.Domestic rabbits 10 6ll B.Pigeons 12 10
C.Other Free (b)
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetentauthorities .
(b)SeeAnnex.

2 8.12.86 OfficialJournaloftheEuropeanCommunities
CHAPTER 2
MEATANDEDIBLEMEATOFFALS
Note
ThisChapterdoesnotcover:
(a)ProductsofthekindsdescribedinheadingsNos02.01,02.02,02.03,02.04and02.06,unfitorunsuitableforhuman
consumption ;
(b)Guts,bladdersorstomachsofanimals(headingNo05.04)andanimalblood(headingNo05.15);or
(c)Animalfat,otherthanproductsofheadingNo02.05(Chapter15).
Additional Notes
1.A.ForthepurposesofheadingNo02.01,thefollowingexpressionsshallhavethemeaningshereunderassignedtothem:
(a)"Carcasesofbovineanimals"forthepurposesofsubheading 02.01AII:wholecarcasesoftheslaughteredanimals
afterhavingbeenbled,evisceratedandskinned,importedwithorwithouttheheads,withorwithoutthefeetand
withorwithouttheotheroffalsattached.Wherecarcasesareimportedwithouttheheads,thelattermusthavebeen
separatedfromthecarcaseattheatloido-occipital joint.Whenimportedwithoutthefeet,thelattermusthavebeen
cutoffatthecarpo-metacarpal ortarso-metatarsal joints;"carcase"shallincludethefrontpartofthecarcase
comprisingallthebonesandthescrag,neckandshoulderhavingmorethan10pairsofribs;
(b)"Half-carcases ofbovineanimals",forthepurposesofsubheading 02.01AII:theproductresultingfromthe
symmetrical divisionofthewholecarcasethroughthecentreofeachcervical,dorsal,lumbarandsacralvertebraand
throughthecentreofthesternumandoftheischio-pubic symphysis;"half-carcase"shallincludethefrontpartofthe
half-carcase comprisingallthebonesandthescrag,neckandshoulderhavingmorethan10ribs;
(c)"Compensated quarters",forthepurposesofsubheadings 02.01Alla)1andAllb)1:portionscomposedofeither:
—forequarters comprisingallthebonesandthescrag,neckandshoulder,andcutatthe10thrib;andhind­
quarterscomprisingallthebonesandthethighandsirloin*andcutatthethirdrib;or
—forequarters comprisingallthebonesandthescrag,neckandshoulder,andcutatthefifthrib,withthewhole
oftheflankandbreastattached;andhindquarters comprisingallthebonesandthethighandsirloin,andcutat
theeighthcutrib.
Theforequarters andthehindquarters constituting "compensated quarters"mustbeimportedatthesametimeand
inequalnumbers,andthetotalweightoftheforequarters mustbethesameasthatofthehindquarters;however,a
differencebetweentheweightsofthetwopartsoftheconsignment isallowedprovidedthatthisdoesnotexceed
3%oftheweightoftheheavierpart(forequarters orhindquarters );
(d)"Unseparated forequarters ",forthepurposesofsubheadings 02.01AIIa)2andAIIb)2:thefrontpartofacarcase
comprisingallthebonesandthescrag,neckandshoulder,withaminimumoffourpairsofribsandamaximumof
10pairsofribs(thefirstfourpairsofribsmustbewhole,theothersmaybecut)withorwithoutthethinflank;
(e)"Separatedforequarters ",forthepurposesofsubheadings 02.01AIIa)2andAlib)2:thefrontpartofahalf­
carcasecomprisingallthebonesandthescrag,neckandshoulder,withaminimumoffourribsandamaximumof
10ribs(thefirstfourribsmustbewhole,theothersmaybecut)withorwithoutthethinflank;
(f)"Unseparated hindquarters ",forthepurposesofsubheadings 02.01AIla)3andAIIb)3:therearpartofacarcase
comprisingallthebonesandthethighandsirloin,includingthefillet,withaminimumofthreepairsofwholeor
cutribs,withorwithouttheshankandwithorwithoutthethinflank;

22 OfficialJournaloftheEuropeanCommunities 8.12.86
(g)"Separatedhindquarters "forthepurposesofsubheadings 02.01AIIa)3andAlib)3:therearpartofahalf­
carcasecomprisingallthebonesandthethighandsirloin,includingthefillet,withaminimumofthreewholeor
cutribs,withorwithouttheshankandwithorwithoutthethinflank;
(h)11."Crop"and"chuckandblade"cuts,forthepurposesofsubheading 02.01Alib)4bb)22:thedorsalpartofthe
forequarter ,includingtheupperpartoftheshoulder,obtainedfromaforequarter withaminimumoffourribs
andamaximumof10ribsbyacutalongastraightlinethroughthepointwherethefirstribjoinsthefirst
sternalsegmenttothepointofreflectionofthediaphragmonthe10thrib;
22."Brisket"cut,forthepurposesofsubheading 02.01AIIb)4bb)22:thelowerpartoftheforequarter
comprising thebrisketnavelendandthebrisketpointend.
B.Indetermining thenumberofwholeorcutribsreferredtoinparagraphA,onlythoseattachedtothebackboneshallbe
takenintoconsideration .
2.A.Thefollowingexpressions shallhavethemeaningshereunderassignedtothem:
(a)"Wholecarcasesorhalf-carcases ",forthepurposesofsubheading 02.01AIIIa)1:slaughtered pigsintheformof
carcasesofdomesticswinewhichhavebeenbledandevisceratedandfromwhichthebristlesandhooveshavebeen
removed .Half-carcases arederivedfromwholecarcasesbydivisionthroughthecentreofeachcervical,dorsal,
lumbarandsacralvertebraandthroughthecentreofthesternumandtheischio-pubic symphysis .Thesewhole
carcasesandhalf-carcases maybewithorwithouthead,feet,flarefat,kidneys,tailordiaphragm .Halfcarcasesmay
bewithorwithoutspinalcord,brainortongue.Wholecarcasesandhalf-carcases ofsowsmaybewithorwithout
udders(mammaryglands);
(b)"Legs",forthepurposesofsubheading 02.01AIIIa)2and"hams",forthepurposesofsubheadings 02.06BIa)3
andBlb)1:theposterior(caudal)partofthehalfcarcaseincludingbones,withorwithoutfoot,shank,rindor
subcutaneous fat.
Theleg(ham)isseparatedfromtherestofthehalf-carcase sothatitincludes,atmost,thelastlumbarvertebra;
(c)"Fore-ends ",forthepurposesofsubheadings 02.01AIIIa)3and02.06BIa)4andBib)2:theanterior(cranial)
partofthehalf-carcase withoutthehead,includingbones,withorwithoutfoot,shank,rindorsubcutaneous fat.
Thefore-endisseparatedfromtherestofthehalfcarcasesothatitincludes,atmost,thefifthdorsalvertebra.
Theupper(dorsal)partofthefore-end,whetherornotcontaining theblade-bone andattachedmuscles(neck-end
infreshorcollarinsaltedcondition),isconsideredacutoftheloin,whenitisseparatedfromthelower(ventral)
partofthefore-end,atmostbyacutjustbelowthevertebralcolumn;
(d)"Shoulders ",forthepurposesofsubheadings 02.01AIIIa)3and02.06BIa)4andBib)2:thelowerpartofthe
fore-endwhetherornotcontaining theblade-boneandattachedmuscles,includingbones,withorwithoutfoot,
shank,rindorsubcutaneous fat.
Theblade-boneandattachedmusclesimportedseparatelyshallremainclassifiedinthissubheading asapartofthe
shoulder;
(e)"Loins",forthepurposesofsubheadings 02.01AIIIa)4and02.06BIa)5andBib)3:theupperpartofthe
halfcarcase,extendingfromthefirstcervicalvertebratothecaudalvertebrae,includingbones,withorwithoutthe
tenderloin,blade-bone ,subcutaneous fatorrind.
Theloinisseparatedfromthelowerpartofthehalf-carcase byacutjustbelowthevertebralcolumn;
(f)"Bellies",forthepurposesofsubheadings 02.01AIIIa)5and02.06BIa)6andBib)4:thelowerpartofthe
half-carcase situatedbetweentheleg(ham)andtheshoulder,commonlyknownas"streaky",withorwithoutbones,
butwiththe,rindandthesubcutaneous fat;
(g)"Baconsides",forthepurposesofsubheading 02.06BIa)1:thepighalf-carcase withoutthehead,cheek,chap,
feet,tail,flarefat,kidney,tenderloin,blade-bone ,sternum,vertebralcolumn,pelvicboneanddiaphragm;
(h)"Spencers",forthepurposesofsubheading 02.06BIa)1:thebaconsidewithouttheham,whetherornotboned;

8.12.86 OfficialJournaloftheEuropeanCommunities 23
(ij)"3/4sides"forthepurposesofsubheading 02.06BIa)2:thebaconsidewithoutthefore-end,whetherornot
boned;
(k)"Middles",forthepurposesofsubheading 02.06BIa)2:thebaconsidewithoutthehamandthefore-end,whether
ornotboned.
Thesubheading alsoincludescutsofmiddlescontaining tissueofloinandbellyinnaturalproportion totheentire
middles.
B.Thepartsofthecutsdefinedunderparagraph 2(A)(b),(c),(d)and(e)fallwithinthesamesubheadings onlyifthey
containmuscletissueandbonesinnaturalproportion totheentirecuts.
Ifthecutsfallingundersubheadings 02.06BIa)3andBIa)4aswellas02.06Bib)1andBlb)2arederivedfrom
abaconsidefromwhichthebonesindicatedunderparagraph2(A)(g)havealreadybeenremoved,thelinesofcutting
shallfollowthosedefinedunderparagraph 2A(b),(c)and(d)respectively;inanycase,thesecutsorpartsthereofshall
containbones.
C.Forthepurposesofsubheadings 02.01BIIc)1and02.06BIIa),"heads"shallhavethemeaningofheadsorhalvesof
headsofdomesticswine,withorwithoutthebrains,cheeksortongues.
Theheadisseparatedfromtherestofthehalfcarcasebyastraightcutparalleltothecranium.
Thecheeks,snoutsandearsaswellasthemeatattachedtothehead,,particularly totherearpart(includingthechaps),
areconsideredpartsofheads.Thebonelessmeatofthefore-end(includingthejowl)fallswithinsub­
headings02.01AIIIa)6aa)and02.06BIa)7aa)andBib)5aa),asthecasemaybe.
D.Forthepurposesofsubheading 02.05A,"subcutaneous pigfat"shallhavethemeaningofthefattytissuewhichaccu­
mulatesundertherindofthepigandadherestoit,irrespectiveofthepartofthepigfromwhichitcomes;inanycase,
theweightofthefattytissueshallexceedtheweightoftherind.
Thesubheading alsoincludessubcutaneous pigfatfromwhichthe.rindhasbeenremoved .
E.Forthepurposesofsubheading 02.06BIb),productsinwhichthewater/proteinratiointhemeat(nitrogencontent
x6,25)is2,8orlessshallbeconsideredas"driedorsmoked".Thenitrogencontentshallbedetermined accordingto
ISOmethod937-1978 .
3.A.ForthepurposesofheadingNo02.01,thefollowingexpressionsshallhavethemeaningshereunderassignedtothem:
(a)"Carcases",forthepurposesofsubheadings 02.01AIVa)1andb)1:wholecarcasesoftheslaughteredanimalsafter
havingbeenbled,evisceratedandskinned,importedwithorwithouttheheads,withorwithoutthefeetandwith
orwithouttheotheroffalsattached .Wherecarcasesareimportedwithouttheheads,thelattermusthavebeen
separatedfromthecarcaseattheatloido-occipital joint.Whenimportedwithoutthefeet,thelattermusthavebeen
cutoffatthecarpo-metacarpal ortarso-metatarsal joints;
(b)"Halfcarcases",forthepurposesofsubheadings 02.01AIVa)1andb)1:theproductresultingfromthe
symmetrical divisionofthewholecarcasethroughthecentreofeachcervical,dorsal,lumbarandsacralvertebraand
throughthecentreofthesternumandoftheischio-pubic symphysis;
(c)"Short-forequarters ",forthepurposesofsubheadings 02.01AIVa)2andb)2:theanteriorpartofthecarcasewith
orwithoutthebreastincludingallthebonesandtheshoulders,scragandmiddleneck,cutatright-angles tothe
backbonewithaminimumoffiveandamaximumofsevenpairsofwholeorcutribs;
(d)"Shortforequarter ",forthepurposesofsubheadings 02.01AIVa)2andb)2:theanteriorpartofthehalf-carcase
withorwithoutthebreastincludingallthebonesandtheshoulder,scragandmiddleneck,cutatright-angles tothe
backbonewithaminimumoffiveandamaximumofsevenwholeorcutribs;

24 OfficialJournaloftheEuropeanCommunities 8.12.86
(e)"Chinesand/orbestends"forthepurposesofsubheadings 02.01AIVa)3andb)3:theremainingpartofthe
carcaseafterthelegsandshortforequarters havebeenremovedwithorwithoutthekidneys;thechineswhen
separatedfromthebestendsmustincludeaminimumoffivelumbarvertebrae;thebestendswhenseparatedfrom
thechinesmustincludeaminimumoffivepairsofwholeorcutribs;
if)"Chineand/orbestend"forthepurposesofsubheadings 02.01AIVa)3andb)3:theremainingpartofthe
half-carcase afterthelegsandshortforequarters havebeenremovedwithorwithoutthekidney,thechinewhen
separatedfromthebestendmustincludeaminimumoffivelumbarvertebrae;thebestendwhenseparatedfromthe
chinemustincludeaminimumoffivewholeorcutribs;
(g)"Legs",forthepurposesofsubheadings 02.01AIVa)4andb)4:therearpartofthecarcasecomprisingallthe
bonesandthelegsandcutatright-angles tothebackboneatthesixthlumbarvertebrajustundertheiliumorat
thefourthsacralvertebrathroughtheiliumanteriortotheischio-pubic symphysis;
(h)"Leg",forthepurposesofsubheadings 02.01AIVa)4andb)4:therearpartofthehalf-carcase comprisingallthe
bonesandthelegandcutatright-angles tothebackboneatthesixthlumbarvertebrajustundertheiliumoratthe
fourthsacralvertebrathroughtheiliumanteriortotheischio-pubic symphysis .
B.Indetermining thenumberofwholeorcutribsreferredtoinparagraphA,onlythoseattachedtothebackboneshallbe
takenintoconsideration .
4.Forthepurposeofsubheading 02.02BIIf),"gooseorduckpaletots"shallbetakentomeangeeseorduckspluckedand
completelydrawn,withoutheadsorfeet,withcarcasebones(breastbone ,ribs,backboneandsacrum)removedbutwiththe
femurs,tibiasandhumeri.
5.InaccordancewithRegulation (EEC)No3324/80,theimportdutyapplicabletomixturesfallingwithinthisChaptershall
becalculatedasfollows:
(a)inmixtureswhereoneofthecomponents representsatleast90%byweight,therateapplicable tothatcomponent
applies;
(b)inothermixtures,therateapplicableshallbethatofthecomponent whichresultsinthehighestamountofimportduty.
6.(a)UncookedseasonedmeatsfallunderChapter16."Seasonedmeat"shallbeuncookedmeatthathasbeenseasonedeither
indepthoroverthewholesurfaceoftheproductwithseasoningeithervisibletothenakedeyeorclearly
distinguishable bytaste.
(b)ProductsfallingwithinheadingNo02.06towhichseasoninghasbeenaddedduringtheprocessofpreparation remain
classifiedthereinprovidedthattheadditionofseasoninghasnotchangedtheircharacter .
7.(a)Forthepurposesofsubheadings 02.02BIIa),b),c),d)ande),"poultrycuts,unboned(bone-in)",shallbetakento
meanthecutsspecifiedtherein,includingallbones.
(b)Poultrycutsasreferredtoin(a)whichhavebeenpartlybonedshallfallwithinsubheading 02.02BIIg).

OfficialJournaloftheEuropeanCommunities258.12.86
Rateofduty
Heading
numberDescriptionAutonomous
°/o
orlevy
(L)Conventional
%
123 4
02.01
16 8
20
+(L)(*)
20
+(L)(*)
20
+(L)n
20
+(L)(*)
20
+(L)n(a)
(a)
(a)
(a)
(a)
(a)(b)
(a)(b)
(a)(b)
(a)(b)MeatandedibleoffalsoftheanimalfallingwithinheadingNo01.01,01.02,01.03or
01.04,fresh,chilledorfrozen:
A.Meat:
I.Ofhorses,asses,mulesandhinnies
II.Ofbovineanimals :
a)Freshorchilled:
1.Carcases,half-carcases or"compensated "quarters
2.Separatedorunseparated forequarters
3.Separatedorunseparated hindquarters
4.Other:
aa)Unboned (bone-in)
bb)Bonedorboneless
b)Frozen:
1.Carcases,half-carcases or"compensated "quarters
2.Separatedorunseparated forequarters
3.Separatedorunseparated hindquarters
4.Other:
aa)Unboned (bone-in)
bb)Bonedorboneless :
11.Forequarters ,wholeorcutintoamaximumoffive
pieces,eachquarterbeinginasingleblock;
"compensated "quartersintwoblocks,oneofwhich
containstheforequarter ,wholeorcutintoamaximumof
fivepieces,andtheother,thehindquarter ,excludingthe
tenderloin ,inonepiece
22.Crop,chuckandbladeandbrisketcuts(d)
33.Other20
+(L)(*)
20
+(L)(c)(*)
20
+(L)(*)
20
+(L)(*)
20 (a)(b)
(a)(b)
(a)(b)(e)+(L)(c)(*)
20
+(L)(c)(*)
20
+(L)(c)(*)
(a)Arateof20%shallbeapplicablefor"highquality"meat,withorwithout *bone,fallingwithinsubheadingex02.01AII,withinthelimitsofaglobal
annualtariffquotaof29800tonnes,withoutprejudicetothetariffquotaforsubheading02.01AIIb).Qualification forthequotaissubjectto
conditionstobedetermined bythecompetentauthorities .
(b)Arateof20°/oshallbeapplicablewithinthelimitsofaglobalannualtariffquotaof50000tonnes(withoutbone),ofwhich16500tonnesmaybe
subjecttotheapplicationofmonetarycompensatory amounts .
(c)SubjecttocertainconditionsprovidedforinArticle14ofCouncilRegulation(EEC)No805/68of27June1968,thelevyonfrozenmeatintendedfor
processingmaybetotallyorpartiallysuspended . •
(d)Entryunderthissubheading issubjecttotheproductionofacertificateissuedinaccordancewiththeconditionslaiddownbythecompetentauth
(e)Arateof20%forbuffalomeatshallbeapplicablewithinthelimitsofanannualtariffquotaof2250tonnes(withoutbone),withoutprejudicetothe
tariffquotaforsubheading02.01AIIb).Qualification forthequotaissubjecttoconditionstobedeterminedbythecompetentauthorities .
("■)Incertainconditionsalevyisapplicableinadditiontothecustomsduty.

26 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
number DescriptionRateofduty
Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
02.01
(cont'd)A.III.Ofswine:
a)Ofdomesticswine:
1.Carcasesorhalf-carcases
2.Legsandpartsthereof
3.Fore-endsorshoulders ;partsthereof
4.Loinsandpartsthereof
J- ,.
.5.Belliesandpartsthereof
6.Other:
aa)Bonedorboneless
bb)Other
b)Other
IV.Ofsheeporgoats:
a)Freshorchilled:
1.Carcasesorhalf-carcises .
2.Shortforequarters
3.Chinesand/orbestends
4.Legs
5.Other:
aa)Unboned (bone-in)
bb)Bonedorboneless
b)Frozen :
1.Carcasesorhalf-carcases
2.Shortforequarters
3.Chinesand/orbestends
4.Legs
5.Other:
aa)Unboned {bone-in)
bb)Bonedorboneless
B.Offals:-
I.Forthemanufacture ofpharmaceutical products(a)
II.Other: :
a)Ofhorses,asses,mulesandhinnies
b)Ofbovineanimals :
'1.Livers"...!
2.Other20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
7
20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
20(L)
Free
16
20
203(
20
20
20
20
20
20
20
20
20
20
20
20
Free
10
7
4
(a)Entryunderthissubheading issubjecttoconditionstobedeterminedbythecompetentauthorities .

8.12.86 Official Journal of the European Communities 27 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
Β. II. c) Of domestic swine: 
1. Heads and parts thereof 
2. Feet or tails 
3. Kidneys 
4. Livers 
5. Hearts, tongues or lungs 
6. Livers, hearts, tongues and lungs with windpipe and gullet ail 
attached 
7. Other 
d) Other 
Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible 
offals thereof (except liver), fresh, chilled or frozen: 
A. Whole poultry: 
I. Fowls: 
a) Plucked and gutted, with heads and feet, known as "83 % chickens" 
b) Plucked and drawn, without heads and feet but with hearts, livers and 
gizzards, known as "70 % chickens" 
c) Plucked and drawn, without heads and feet and without hearts, livers 
and gizzards, known as "65 % chickens" 
II. Ducks: 
a) Plucked, bled, gutted but not drawn, with heads and feet, known as 
"85% ducks" 
b) Plucked and drawn, without heads and feet but with hearts, livers and 
gizzards, known as "70 % ducks" 
c) Plucked and drawn, without heads and feet and without hearts, livers 
and gizzards, known as "63 % ducks" 
III. Geese: 
a) Plucked, bled, not drawn, with heads and feet, known as "82 % 
geese" 
b) Plucked and drawn, without heads and feet, with or without hearts 
and gizzards, known as "75 % geese" 
IV. Turkeys: 
a) Plucked and drawn, without heads and feet but with necks, hearts, 
livers and gizzards, known as "80 % turkeys" 
b) Plucked and drawn, without heads and feet and without necks, hearts, 
livers, and gizzards, known as "73 % turkeys" . . : 
V. Guinea fowls 1 2 3 4 
20 (L) 4 
20 (L) 4 
20 (L) 4 
20 (L) 7 
20 (L) 4 
20 (L) 4 
20 (L) 4 
12 3 
18 (L) , -
18 (L) -
18 (L) -
18 (L) -
18 (L) -
18 (L) -
18 (L) -
18 (L) -
18 (L) -
18 (L) -
18 (L) -02.01 
(cont'd) 
02.02 

28 OfficialJournaloftheEuropeanCommunities 8.12.86ll Raceofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
°/o
1 2 3 4
02.02
(cont'd)B.Poultrycuts(excludingoffals):
I.Bonedorboneless :
a)Ofgeese
b)Ofturkeys
c)Ofotherpoultry
II.Unboned (bone-in):
a)Halvesorquarters :
1.Offowls...'
2.Ofducks
3.Ofgeese
4.Ofturkeys
5.Ofguineafowls
b)Wholewings,withorwithouttips
c)Backs,necks,backswithnecksattached,rumpsandwingtips
d)Breastsandcutsofbreasts:
1.Ofgeese
2.Ofturkeys
3.Ofotherpoultry
e)Legsandcutsoflegs:
1.Ofgeese
2.Ofturkeys:
aa)Drumsticks andcutsofdrumsticks
bb)Other
3.Ofotherpoultry ...
f)Gooseorduckpaletots
g)Other
C.Offals18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)—
02.03 Poultryliver,fresh,chilled,frozen,saltedorinbrine:
A.Fattyliverofgooseorduck
B.Other5(L)
16(L)3
10
02.04 Othermeatandediblemeat,offals,fresh,chilledorfrozen:
A.Ofdomesticpigeonsanddomesticrabbits
B.Ofgame
C.Other:
I.Whaleandsealmeat;frogs'legs
II.Other13
7
19
1910
3
10
14

298.12.86 OfficialJournaloftheEuropeanCommunities
Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
02.05
22(L)
22(L)
22(L)
22(L)
02.06
16 10Pigfatfreeofleanmeatandpoultryfat(notrenderedorsolvent-extracted ),fresh,
chilled,frozen,salted,inbrine,driedorsmoked:
A.Subcutaneous pigfat:
I.Fresh,chilled,frozen,saltedorinbrine
II.Driedorsmoked
B.Pigfat,otherthanthatfallingwithinsubheading A
C.Poultryfat
Meatandediblemeatoffals(exceptpoultryliver),salted,inbrine,driedorsmoked:
A.Horsemeat ,salted,inbrineordried
B.Meatandediblemeatoffalsofdomesticswine:
I.Meat:
a)Saltedorinbrine:
1.Baconsidesorspencers....'. v
2.3/4sidesormiddles •••
3.Hamsandpartsthereof ...
4.Fore-endsorshoulders ;partsthereof
5.Loinsandpartsthereof
6.Belliesandpartsthereof . ..
7.Other:
aa)Bonedorboneless
bb)Other
b)Driedorsmoked :
1.Hamsandpartsthereof
2.Fore-endsorshoulders ;partsthereof
3.Loinsandpartsthereof
4.Belli6sandpartsthereof
5.Other:
aa)Bonedorboneless
bb)Other
II.Offals:
a)Headsandpartsthereof
b)Feetortails
c)Kidneys
d)Livers
e)Hearts,tonguesorlungs
f)Livers,hearts,tonguesandlungswithwindpipeandgulletallattached
g)Other25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)

30 OfficialJournaloftheEuropeanCommunities 8.12.86\ Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
-1 23, 4
02.06
(cont'd)C.Other:
I.Ofbovineanimals :
a)Meat:
1.Unboned (bone-in)
2.Bonedorboneless
b)Offals
II.Ofsheepandgoats:
a)Meat:
1.Unboned (bone-in)
2.Bonedorboneless
b)Offals
III.Other24
+(L)n
24
+(L)(*)
24
24(L)
24(L)
24
2420
(*)Incertainconditions alevyisapplicableinadditiontothecustomsduty.

8.12.86 Official Journal of the European Communities 31 
CHAPTER 3 
FISH, CRUSTACEANS AND MOLLUSCS 
Note 
This Chapter does not cover: 
(a) Marine mammals (heading No 01.06) or meat thereof (heading No 02.04 or 02.06); 
(b) Fish (including livers and roes thereof)j crustaceans and molluscs, dead, unfit or unsuitable for human consumption 
by reason of either their species or their condition (Chapter 5) ; or 
(c) Caviar or caviar substitutes (heading No 16.04). 
03.01 Fish, fresh (live or dead), chilled or frozen: 
A. Freshwater fish: 
I. Trout and other salmonidae: 
a) Trout 16 
b) Salmon 16 
c) Lake white fish 16 
d) Other ' 16 
II. Eels (Anguilla spp.) 10 
III. Carp 10 
IV. Other: 
a) Ornamental fish 10 
b) Other 10 
B. Saltwater fish : 
I. Whole, headless or in pieces: 
a) Herring: , 
1. From 15 February to 15 June: 
aa) Fresh or chilled Free 
bb) Frozen Free 
2. From 16 June to 14 February: 
aa) Fresh or chilled 20 (a) 
bb) Frozen · · · · 20 (a) 
b) Sprats : 
1. From 15 February to 15 June . . Free 
2. From 16 June to 14 February 20 
(a) 
(b) Subject to compliance with the reference price. A countervailing tax is provided for in the case of non-compliance with the reference price. 
Duty exemption within the limits of an annual tariff quota of 34 000 tonnes to be granted by the competent authorities and subject to compliance with 
the reference price. Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
1 2 3 4 
12 
2 
8 
10 
3 
8 
Free 
8 
Free 
Free 
15 (a) (b) 
15 (a) (b) 
Free 
13 

32 OfficialJournaloftheEuropeanCommunities 8.12.86\l Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
03.01
(cont'd)B.I.c)Tuna(Thunnusspp.andEuthynnus spp.):
1.Fortheindustrialmanufacture ofproductsfallingwithinheading
No16.04(a):
aa)Whole:
11.Yellowfintuna(Thunnusalbacares):
aaa)Weighingnotmorethan10kgeach
bbb)Other
22.Albacore (Thunnusalalunga)
33.Other
bb)Gilledandgutted:
11.Yellowfintuna(Thunnusalbacares):
aaa)Weighingnotmorethan10kgeach
bbb)Other
22.Albacore(Thunnusalalunga)
33.Other
cc)Other(forexample,"headsoff"):
11.Yellowfintuna(Thunnusalbacares):
aaa)Weighingnotmorethan10kgeach
bbb)Other
22.Albacore(Thunnusalalunga)
33.Other .
2.Other ...
d)Sardines(Sardinapilchardus ):
1.Freshorchilled
2.Frozen
e)Sharks :
1.Dogfish(SqualusacanthiasandScyliorhinus spp.):
aa)Freshorchilled
bb)Frozen ;
2.Other25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)
25(c)
25
25
15
15
1522(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d).
23
23
8(e)
'8(e)
8
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .
(b)Totalsuspension foranindefiniteperiod.
(c)Subjecttocompliance withthereferenceprice.Acountervailing taxisprovidedforinthecaseofnon-compliance withthereferenceprice.
(d)Dutyexemptioninrespectoftunnyintendedforthecanningindustry,withinthelimitsofanannualtariffquotaof30000tonnestobegrantedbythe
competentauthoritiesandsubjecttocompliance withthereferenceprice.Qualification forthisquotaisgovernedbyconditionstobedetermined by
thecompetent authorities .
(e)Dutyratereducedto6%inrespectofpikeddogfish(Squalusacanthias)withinthelimitsofanannualtariffquotaof5000tonnestobegrantedby
thecompetent authorities .

8.12.86 Official  Journal of the European Communities 33 
Rate of duty 
Heading 
number Description Autonomous 
% 
or levy 
(L) Conventional 
% 
1 2 3 4 
Β. I. f) Redfish (Sebastes spp.): 
1. Fresh or cHilled 
2. Frozen 
g) Atlantic halibut and lesser or Greenland halibut: 
1. Atlantic halibut (Hippoglossus hippoglossus) : 
aa) Fresh or chilled 
bb) Frozen 
2. Lesser or Greenland halibut (Reinhardtius hippoglossoides) : 
aa) Fresh or chilled ! . . . 
bb) Frozen 
h) Cod (Gadus morhua, Boreogadus saida, Gadus ogac): 
1. Fresh or chilled 
2. Frozen 
ij) Saithe (Pollachius virens): 
1. Fresh or chilled ' 
2. Frozen 
k) Haddock (Melanogrammus aeglefinus): 
1. Fresh or chilled 
2. Frozen 
I) Whiting (Merlangus merlangus): 
1. Fresh or chilled 
2. Frozen ....... 
m) Ling (Molva spp.): 
1. Fresh or chilled 
2. Frozen 
n) Alaska pollack (Theragra chalcogramma) and pollack (Pollachius 
pollachius) : 
1. Fresh or chilled 
2. Frozen 
o) Mackerel (Scomber scombrus, Scomber japonicus and Orcynopsis 
unicolor): 
1. From 15 February to 15 June: 
aa) Fresh or chilled 
bb) Frozen 
2. From 16 June to 14 February: 
aa) Fresh or chilled 
bb) Frozen 
p) Anchovies (Engraulis spp.): 
1. Fresh or chilled 
2. Frozen 15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
Free 
Free 
20 
20 
15 
15 8 
8 
8 
8 
8 
8 
12 
12 
15 
15 
15 
15 
15 
15 
15 
15 
15 
15 
Free 
Free 
2Q 
20 
15 
15 03.01 
(cont'd) 

34 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
number DescriptionRateofduty
Autonomous
%
orlevy
(L)Conventional
°/o
1 2 3 4
03.01
(cont'd)
I.
•iB.I.q)Plaice(Pleuronectes platessa):
1.Freshorchilled
2.Frozen
r)Flounder(Platichthys flesus):
1.Freshorchilled
i
2.Frozen
s)Sea-breamofthespeciesDentexdentexandPagellusspp.:
1.Freshorchilled
2.Frozen ;
t)Hake(Merluccius spp.):
1.Freshorchilled
2.Frozen
u)Megrim(Lepidorhombus spp.):
1.Freshorchilled .
2.Frozen
v)Ray'sbream(Bramaspp.):
1.Freshorchilled
2.Frozen
w)Monkfish (Lophiusspp.):
1.Freshorchilled
2.Frozen
x)Bluewhiting(Micromesistius poutassouorGaduspoutassou)
y)Other
II.Fillets:
a)Freshorchilled
b)Frozen :
1.Ofcod(Gadusmorhua,Boreogadus saida,Gadusogac)
2.Ofsaithe(Pollachius virens)
3.Ofhaddock(Melanogrammus aeglefinus)
4.Ofredfish(Sebastesspp.)
5.Ofwhiting(Merlangus merlangus )
6.Ofling(Molvaspp.)
7.Oftuna(Thunnusspp.andEuthynnus spp.)
8.Ofmackerel (Scomberscombrus,Scomberjaponicus and
Orcynopsis unicolor) .
9.Ofhake(Merluccius spp.)...
10.Ofsharks(Squalusspp.)
11.Ofplaice(Pleuronectes platessa)
12.Offlounder(Platichthys flesus)
13.Ofherring
14.Ofmegrim(Lepidorhombus spp.)
15.Ofray'sbream(Bramaspp.).-
16.Ofmonkfish (Lophiusspp.)
17.Other....:
C.Liversandroes15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
18
18
18
18
18
18
18
18
18
18'
18
18
18
18
18
18
18
18
1415
15
15
15
15
15
15(a)
15(a)
15
15
15
15
15
15
15
15
18
15(b)
15
15
12
15
15
18
15
15
15
15
15
15
15
15
15
15
10
(a)Dutyratereducedto8%forsilverhake(Merluccius bilinearis)withinthelimitsofanannualtariffquotaof2000tonnestobegrantedbythe
competent authorities .
(b)Dutyratereducedto8%forcodofthespeciesGadusmorhuawithinthelimitsofanannualtariffquotaof10000tonnestobegrantedbythe
competent authorities .

8. 12.86 Official Journal of the European Communities 35 
Heading 
number Description Rate of duty 
Autonomous % 
or levy 
(L) Conventional 
% 
1 3 4 
03.02 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during 
the smoking process : 
A. Dried, salted or in brine : 
I. Whole, headless or in pieces : 
a) Herring : 12 
b) Cod (Gadus morhua, Bareogadus saida, Gadus .ogac) 13 
c) Anchovies (Engraulis spp.) 15 
d) Atlantic halibut (Hippoglossus hippoglossus) . 15 
e) Salmon, salted or in brine 15 
f) other .'-.·. : ! . J 15 
II. Fillets: 
a) Of cod (Gadus morhua, Bareogadus saida, Gadus ogac) ........... 20 
b) Of salmon, salted or in brine . 18 
c) Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted 
or in brine 18 
d) Other ,. . ... . 18 
B. Smoked, whether or not cooked before or during the smoking process : 
I. Herring 16 
II. Salmon 16 
III. Lesser or Greenland halibut (Reinhardtius hippoglossoides) 16 
IV. Atlantic halibut (Hippoglossus hippoglossus) 16 
V. Mackerel (Scomber scombrus, Scomber japonicus and Orcynopsis 
unicolor) 16 
VI. Trout . ·.···.·· 16 
VII. Eels (Anguilla spp.) 16 
VIII. Other 16 
C. Livers and roes 15 
D. Fish meal . . 15 
03.03 Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, 
salted, in brine or dried; crustaceans, in shell, simply boiled in water: 
A. Crustaceans: 
I. Crawfish 25 
II. Lobsters (Homarus spp.) : 
a) Live 25 
b) Other: 
1. Whole 25 
2. Other: 
aa) Frozen - 25 
bb) Other 25 
(a) Duty exemption within the limits of an annual tariff quota of 25 000 tonnes to be granted by. the competent authorities. 
(b) See Annex. 12 
13(a) 
10 
11 
12 
20 
15 
15 
16 
10 
13 
15 
16 
14 
14 
14 
14 
11 
13 
•0») 
8 
8 
16 
20 2 

36 OfficialJournaloftheEuropeanCommunities 8.12.86\\ Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2v 3 4
03.03
(cont'd)A.III.Crabsandfreshwater crayfish :
a)CrabsofthespeciesParalithodes camchaticus ,Chionoecetes spp.and
Callinectes sapidus
b)CrabsofthespeciesCancerpagurus
c)Other
IV.Shrimpsandprawns :
a)PrawnsandshrimpsofthePandalidae family
b)ShrimpsofthegenusCrangon :
1.Fresh,chilledorsimplyboiledinwater
2.Other
c)Other
V.Other:
a)Norwaylobsters(Nephropsnorvegicus ):
1.Frozen
2.Other
b)Other18
18
18
18
18
18
18.
14
14
148
15
15
12
18
18
18
12
12
12
B.Molluscs :
I.Oysters :
a)Europeanflatoystersweighingnotmorethan40geach
b)Other
II.Mussels
III.Snails,otherthanseasnails
IV.Other:
a)Frozen:
1.Squid:
aa)Loligospp ^
bb)Todarodes sagittatus
cc)Illexspp
dd)Other
2.Cuttle-fish ofthespeciesSepiaofficinalis ,Rossiamacrosoma ,
Sepiolarondeleti
3.Octopus
4.CoquillesStJacques(Pectenmaximus)
5.StripedvenusandotherspeciesofthefamilyVeneridae
6.Other .
b)Other:
1.Squid:
aa)Loligospp
bb)Todarodes sagittatus
cc)Illexspp
dd)Other
2.OtherFree
18
10
6
8
8
8
8
8
8
8
8
8
8
8
8
8
8Free
18
10
Free
6
6
8
8
8
8
8
8
8
6
6
8
8
8

8.12.86 OfficialJournaloftheEuropeanCommunities 37
CHAPTER 4
DAIRYPRODUCE ;BIRDS'EGGS;NATURAL HONEY ;EDIBLEPRODUCTS OFANIMALORIGIN ,
NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.Theexpression"milk"meansfullcreamorskimmedmilk,buttermilk ,whey,curdledmilk,kephir,yoghourtand
otherfermented oracidifiedmilk.
2.Milkandcreamputupinhermetically sealedcansareregardedaspreservedwithinthemeaningofheading
No04.02.However,milkandcreamarenotregardedassopreservedmerelybyreasonofbeingpasteurised ,sterilised
orpeptonised ,iftheyarenotputupinhermetically sealedcans.
Additional Notes
1.Theterm"cans"asusedinNote2tothisChapter ishallbetakentoapplyonlytosuchcontainersofanetcapacitynot
exceeding 5kilograms .
2.Theexpression "specialmilkforinfants",asusedinsubheading 04.02Bla),shallbetakentomeanproductsfreefrom
pathogenic andtoxigenicgermsandcontainingpergramlessthan10000revivifiable aerobicbacteriaandlessthantwo
coliformbacteria.
3.Forthepurposeofcalculating thefatcontentofproductsfallingwithinsubheadings 04.02Bib)andBlib),theweightof
anyaddedsugarshallbedisregarded .
4.LevyapplicabletocertainmixturesfallingwithinthisChapter:
ThelevyapplicabletomixturesfallingwithinthisChapterandcomposedofproductsclassifiedundersubheading 04.01B,
17.02Aor21.07FIorheadingNo04.02,04.03or04.04shallbethatapplicable totheingredientwhichinvolvesthe
higherorhighestlevyandwhichalsoformsatleast10%byweightofthemixtureconcerned .Wherethismethodof
assessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbethatdetermined bythetariffclassi­
ficationofthemixtures .
ll'Rateofduty
Heading '
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
04.01 Milkandcream,fresh,notconcentrated orsweetened :
A.Ofafatcontent,byweight,notexceeding 6%:
I.Yoghourt ,kephir,curdledmilk,whey,buttermilk andotherfermentedor
acidifiedmilk:
a)Inimmediate packingsofanetcapacityoftwolitresorless
b)Other
.II.Other:
a).Inimmediate packingsofanetcapacityoftwolitresorlessandofa
fatcontent,byweight:
1.Notexceeding 4%
2.Exceeding 4%
b)Other,ofafatcontent,byweight:
1.Notexceeding 4% ;
2.Exceeding 4%16(L)
16(L)
16(L)
16(L)
16(L)
16(L)—

38 OfficialJournaloftheEuropeanCommunities 8.12.86
Il Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4 ,
04.01
(cont'd)
04.02B.Other,ofafatcontent,byweight:
I.Exceeding6,%butnotexceeding 21%
II.Exceeding 21%butnotexceeding 45%
III.Exceeding 45%
i
Milkandcream,preserved,concentrated orsweetened :
A.Notcontaining addedsugar:
I.Whey
II.Milkandcream,inpowderorgranules :
a)Inimmediate packingsofanetcapacityof2,5kgorlessandofafat
content,byweight :
'1.'Notexceeding 1,5%
2.Exceeding 1,5%butnotexceeding 27%
3.Exceeding 27%butnotexceeding 29%
4.Exceeding 29%
b)Other,ofafatcontent,byweight:
1.Notexceeding 1,5%
2.Exceeding 1,5%butnotexceeding 27%
3.Exceeding 27%butnotexceeding29%
4.Exceeding 29%
III.Milkandcream,otherthaninpowderorgranules :
a)Inimmediatepackingsofanetcapacityof2,5kgorlessandofafat
content,byweight,notexceeding 11%:
1.Ofafatcontent,byweight,notexceeding 8,9%
2.Other
b)Other,ofafatcontent,byweight:.
1.Notexceeding 45%
2.Exceeding 45%
B.Containing addedsugar:
I.Milkandcream,inpowderorgranules :
a)Specialmilkforinfants,inhermetically sealedcontainers ofanet
capacityof500gorlessandofafatcontent,byweight,exceeding
10%butnotexceeding 27%(a)
b)Other:
1.Inimmediatepackingsofanetcapacityof2,5kgorlessandofa
fatcontent,byweight:
aa)Notexceeding 1,5%
bb)Exceeding 1,5%butnotexceeding 27%
cc)Exceeding 27% .
2.Other,ofafatcontent,byweight:
aa)Notexceeding 1,5%
bb)Exceeding 1,5%butnotexceeding 27%
cc)Exceeding 27%16(L)
16(L)
16(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
.18(L)
18(L)
18(L)
18(L)
18(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)'
23(L).
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

8.12.86 OfficialJournaloftheEuropeanCommunities 39
Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
°/o
1 2 3 4
04.02
(cont'd)B.II.Milkandcream,otherthaninpowderorgranules : ,
a)Inimmediate packingsofanetcapacityof2,5kgoflessandofafat
content,byweight,notexceeding9,5% .....
b)Other,ofafatcontent,byweight:
1.Notexceeding 45%
.2.Exceeding 45% ...23(L)
23(L)
23(L).
04.03 Butter:
A.Ofafatcontent,byweight,notexceeding 85%....,..
B.Other24(L)
24(L)
04.04 Cheeseandcurd:
A.Emmentaler ,Gruyère,Sbrinz,Bergkase,Appenzell ,Vacherin'fribóürgeois ,
VacherinMontd'OrandTêtedemoine,notgratedorpowdered .. . a 23(L)
23(L)(c)
23(L)B.Glarusherbcheese(knownasSchabziger ),madefromskimmedmilkandmixed
withfinelygroundherbs(b) ■>.. .....
C.Blue-veined cheese,notgratedorpowdered12
\
23(L)
23(L)
23(L)D.Processedcheese,notgratedorpowdered ,ofafatcontent,byweight:'
I.Notexceeding36%andofafatcontent,byweight,inthedrymatter:
a)Notexceeding 48% ..
b)Exceeding 48% .,...
II.Exceeding 36%... -••
E.Other:
I.Notgratedorpowdered ,ofafatcontent,byweight,notexceeding 40%
andawatercontent,calculatedbyweight,ofthenon-fattymatter:
a)Notexceeding 47%... ;....
b)Exceeding 47%butnotexceeding 72%:
•1.Cheddar
2.Other ....... 1 '23(L)
23(L)
23(L)(d)(e)
(e)
(a)SeeAnnex.
(b)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetent authorities .'
(c)Thelevycannotexceed6%ofthecustomsvalue.
(d)Withinthelimitofanannualtariffquotaof9000tonnestobegrantedbythecompetentauthorities ,arateof15ECUper100kgnetweightis
providedforwholeCheddarcheesesofaminimumfatcontentof50%byweightinthedrymatter;maturedforatleastthreemonths.
Forthesepurposes"wholecheeses"means: r
1.cheesesoftheconventional flatcylindrical shapeofanetweightofnotlessthan33kgbutnotmorethan44kg,
2.cheesesoftheconventional flatcylindrical shapeorcheesesinparallelepiped shape,ofanetweightof10kgormore.
(e)Furthermore ,entryunderthisquotashallbesubjecttoconditions tobedetermined bythecompetent authorities .
Withinthelimitofanannualtariffquotaof3500tonnestobegrantedbythecompetent authorities ,arateof15ECUper100kgnetweightis
providedforCheddarofsubheading ex04.04EIb)1andothercheesesofsubheading ex04.04EIb)2forprocessing .
Furthermore ,entryunderthisquotaandverification oftheenduseshallbesubjecttoconditionstobedetermined bythecompetent authorities .

\
40 OfficialJournaloftheEuropeanCommunities 8.12.86
llII Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
04.04
(cont'd)E.I.c)Exceeding 72%:
1.Inimmediatepackingsofanetcapacitynotexceeding500g....
2.Other
II.Other:
a)Gratedorpowdered
b)Other:23(L)
23(L)
23(L)
23(L)
04.05 Birds'eggsandeggyolks,fresh,driedorotherwisepreserved,sweetenedornot: ,
A.Eggsinshell,freshorpreserved :
I.Poultryeggs:
a)Eggsforhatching(a):
1.Ofturkeysorgeese
2.Other
II.Othereggs,12(L)
12(L)
12(L)
12— .
B.Eggs,notinshell;eggyolks:
I.Suitableforhumanconsumption :
a)Eggs,notinshell:
1.Dried
2.Other
b)Eggyolks:
1.Liquid
2.Frozen
3.Dried
II.Other(b)..22(L),
22(L)
22(L)
22(L)
22(L)
Free Free
04.06 Naturalhoney 30 27
04.07 Edibleproductsofanimalorigin,notelsewherespecifiedorincluded12 —
(a)Onlypoultryeggswhichfulfiltheconditionsstipulatedbythecompetentauthoritiesareeligibleforentryunderthissubheading .
(b)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

8.12.86 OfficialJournaloftheEuropeanCommunities 41
CHAPTER 5
PRODUCTS OFANIMAL ORIGIN ,NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.ThisChapterdoesnotcover:
(a)Edibleproducts(otherthanguts,bladdersandstomachsofanimals,wholeandpiecesthereof,andanimalblood,
liquidordried);
(b)Hidesorskins(includingfurskins)otherthangoodsfallingwithinheadingNo05.05or05.07andparingsand
similarwasteofrawhidesorskinsfallingwithinheadingNo05.15(Chapter41or43);
(c)Animaltextilematerials,otherthanhorsehairandhorsehairwaste(SectionXI);or
(d)Preparedknotsortuftsforbroomorbrushmaking(headingNo96.01). J"
2.ForthepurposesofheadingNo05.01,thesortingofhairbylength(providedtherootendsandtipendsrespectively
arenotarrangedtogether)shallbedeemednottoconstituteworking .
3.Throughout theTariffelephant,mammoth ,mastodon ,walrus,narwhalandwildboartusks,rhinoceros hornsandthe
teethofallanimalsareregardedasivory.
4.Throughout theTarifftheexpression"horsehair"meanshairofthemanesandtailsofequineorbovineanimals .
llIl Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 .2 3 4
05.01
05.02
05.03
05.04
05.05
[05.06]Humanhair,unworked,whetherornotwashedorscoured;wasteofhumanhair;..
Pigs',hogs'andboars'bristlesorhair;badgerhairandotherbrush-making hair;
wasteofsuchbristlesandhair
Horsehairandhorsehairwaste,whetherornotputuponalayerorbetweentwo
layersofothermaterial :
A.Neithercurlednorputuponalayerorbetweentwolayersofothermaterial ..
B.Other ;
Guts,bladdersandstomachsofanimals(otherthanfish),wholeandpiecesthereof ..
FishwasteFree
Free
Free
3
Free
FreeFree
Free
Free
1
Free
Free

42 OfficialJournaloftheEuropeanCommunities 8.12.86
liII Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
05.07
05.08
05.09
[05.10]
[05.11]
05.12
05.13
05.14
05.15Skinsandotherpartsofbirds,withtheirfeathersordown,,feathersandpartsof
feathers(whetherornotwithtrimmededges)anddown,notfurtherworkedthan
cleaned,disinfected ortreatedforpreservation ;powderandwasteoffeathersor
partsoffeathers :
A.Bedfeathers,down:
I.Raw
II.Other
B.Other
Bonesandhorn-cores ,unworked,defatted,simplyprepared (butnotcuttoshape),
treatedwithacidordegelatinised ;powderandwasteoftheseproducts
Ivory,tortoise-shell ,horns,antlers,hooves,nails,clawsandbeaks,unworked or
simplypreparedbutnotcuttoshape,andwasteandpowderoftheseproducts;
whalebone andthelike,unworkedorsimplypreparedbutnotcuttoshape,andhair
andwasteoftheseproducts
Coralandsimilarsubstances ,unworked orsimplypreparedbutnototherwise
worked;shells,unworkedorsimplypreparedbutnotcuttoshape;powderandwaste
ofshells
Naturalsponges:
A.Raw
B.Other
Ambergris ,castoreum ,civetandmusk;cantharides ;bile,whetherornotdried;
animalproducts,fresh,chilledorfrozen,orotherwiseprovisionally preserved,ofa
kindusedinthepreparation ofpharmaceutical products
Animalproductsnotelsewherespecifiedorincluded;deadanimalsofChapter 1or
Chapter3,unfitforhumanconsumption :
A.Fish,crustaceans andmolluscs
B.OtherFree
4
3
Free
Free
Free
Free
8
Free
Free
FreeFree
3,5
2
F*;ee
(a)
Free
Free
(a)
Free
(a)SeeAnnex.

8.12.86 OfficialJournaloftheEuropeanCommunities 43
SECTION II
VEGETABLE PRODUCTS
CHAPTER 6
LIVETREESANDOTHERPLANTS ;BULBS,ROOTSANDTHELIKE;
CUTFLOWERS ANDORNAMENTAL FOLIAGE
Notes
1.ThisChaptercoversonlylivetreesandgoods(includingseedlingvegetables)ofakindcommonlysuppliedbynursery
gardenersorfloristsforplantingorforornamental use;nevertheless itdoesnotincludepotatoes,onions,shallots,
garlicandotherproductsofChapter7.
2.AnyreferenceinheadingNo06.03or06.04togoodsofanykindshallbeconstruedasincludingareferenceto
bouquets,floralbaskets,wreathsandsimilararticlesmadewhollyorpartlyofgoodsofthatkind,accountnotbeing
takenofaccessories ofothermaterials .
Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
06.01 Bulbs,tubers,tuberousroots,corms,crownsandrhizomes,dormant,ingrowthorin
flower:
A.Dormant
B.Ingrowthorinflower:10 8
li ,I.Orchids,hyacinths ,narcissiandtulips 18 15
II.Other 15 10
06.02 Otherliveplants,includingtrees,shrubs,bushes,roots,cuttingsandslips:
A.Unrootedcuttingsandslips:■•
II I.Ofvines Free —liII.Other ' 12 8||B.Vineslips,graftedorrooted 3 —||C.Pineappleplants Free Free
D.Other 15 13
06.03 Cutflowersandflowerbudsofakindsuitableforbouquetsorforornamental
purposes,fresh,dried,dyed,bleached,impregnated orotherwiseprepared *.
A.Fresh:II I.From1Juneto31October 24 24liII.From1November to31May 20 17ll B.Other 20 —

44 Official Journal of the European Communities 8.12.86 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, 
bushes and other plants, and mosses, lichens and grasses, being goods of a kind 
suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, 
impregnated or otherwise prepared: 
A. Reindeer moss 
B. Other: 
I. Fresh 
II. Not further prepared than dried 
III. Other 1 
06.04 2 3 4 
10 Free 
12 10 
10 4 
17 — 

8.12.86 OfficialJournaloftheEuropeanCommunities 45
CHAPTER 7
EDIBLEVEGETABLES ANDCERTAIN ROOTSANDTUBERS
Note
InheadingsNos07.01,07.02and07.03,theword"vegetables"istobetakentoincludeediblemushrooms ,truffles,
olives,capers,tomatoes,potatoes,saladbeetroot,cucumbers ,gherkins,marrows,pumpkins,aubergines ,sweetpeppers,
fennel,parsley,chervil,tarragon,cress,sweetmarjoram (MajoranahortensisorOriganummajorana),horse-radish and
garlic.
HeadingNo07.04coversalldried,dehydrated orevaporated vegetablesofthekindsfallingwithinheadingsNos07.01
to07.03,otherthan:
(a)Driedleguminous vegetables ,shelled(headingNo07.05);
(b)Groundsweetpeppers(headingNo09.04);
(c)Floursofthedriedleguminous vegetablesofheadingNo07.05(headingNo11.04);
(d)Flour,mealandflakesofpotato(headingNo11.05).
Additional Note
Theexpression"cultivatedmushrooms"asusedinsubheading 07.01QI,shallbetakentoapplyonlytothefollowing
cultivatedmushroomsofthegenusPsalliota(Agaricus):hortensis,albaorbisporaandsubedulis .Otherspecies,includingthose
cultivatedartificially(forexample,Rhodopaxillus nudusandPolypurustuberaster),fallwithinsubheading 07.01QTV.
Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
07.01 Vegetables ,freshorchilled:
A.Potatoes :
I.Seedpotatoes(a)
II.Newpotatoes :
a)From1Januaryto15May
b)From16Mayto30June
III.Other:
a)Forthemanufacture ofstarch(a)
b)Other
B.Cabbages ,cauliflowers andBrusselssprouts :
I.Cauliflowers :
a)From15Aprilto30November10
15
21
9
18
17
subject
toamin.
of2ECU
per100kg
net7
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetentauthorities .

46 Official Journal of the European Communities 8.12.86-
Rate of duty 
Heading 
number Description Autonomous 
°/o 
or levy 
(L) Conventional 
°/o 
07.01 
(cont'd) Β. I. b) From 1 December to 14 April 
II. White cabbages and red cabbages . . . 
III. Other 
C. Spinach . . 
D. Salad vegetables, including endive and chicory: 
I. Cabbage lettuce: 
a) From 1 April to 30 November 
b) From 1 December to 31 March 
II. Other 
E. Chard (or white beet) and cardoons 
F. Leguminous vegetables, shelled or unshelled: 
I. Peas: 
a) From 1 September to 31 May 
b) From 1 June to 31 August 
II. Beans (Phaseolus spp.): 
a) From 1 October to 30 June 
b) From 1 July to 30 September 
III. Other 
G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible 
roots: 
I. Celeriac (rooted celery or German celery) : 
a) From 1 May to 30 September 
b) From 1 October to 30 April 12 
subject 
to a min. 
of 1,40 ECU 
per 100 kg 
net 
15 
subject 
to a min. 
of 0,50  ECU 
per 100 kg 
net 
15 
13 
15 
subject 
to a min. 
of 2,50  ECU 
per 100 kg 
gross 
13 
subject 
to a min. 
of 1,60 ECU 
per 100 kg 
gross 
13 
13 
12 
17 
13 
subject 
to a min. 
of 2 ECU 
per 100 kg 
net 
17 
subject 
to a min. 
of 2 ECU 
per 100 kg 
net 
17 
13 
17 1 2 3 4 
14 10 

8.12.86 OfficialJournaloftheEuropeanCommunities 47
Heading
number Description .Rateofduty
Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
07.01
(cont'd)G.II.Carrotsandturnips ....... ..: .isu.
III.Horse-radish (Cochlearia armoracia )
IV.Other
H.Onions,shallotsandgarlic
IJ.Leeksandotheralliaceousplants(forexample,chives,Welshonions),.....3;
K.Asparagus
L.Artichokes
M.Tomatoes :
I.From1November to14May
J t
II.From15Mayto31October«'■17
17
-17
12
i13.
16
13
subjectto
#-min.:
of2ECU
;;pe£.,lQ0kg
.net(a)
*18
subjectto
amin.
of3,50ECU
per100kg
net(a),15=.,
12
16
N.Olives:
I.Forusesotherthantheproduction ofoil(b)
O.Capers
P.Cucumbers andgherkins :
I.Cucumbers :
a)From1November to15May .t...; .
b)From16Mayto31October
II.Gherkins
Q.Mushrooms andtruffles :
I.Cultivated mushrooms !.......
II.Chantarelles ]...!
III.Flapmushrooms
IV.Other
R.Fennel .
S.Sweetpeppers
T.Other:
'I.Courgettes v.'..... 1.
II.Aubergines
III.Other7
7(L)
7
■:,U6.1(a),
,20(a).
''l6'
16
10
'"10
10
12
11
16(a)
16(a)
1620
4
7
8
10
9
07.02 Vegetables (whetherornotcooked),preservedbyfreezing:
A.Olives
B.Other .19.
.i-19;1
19
18
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetentauthorities '.

48 Official Journal of the European Communities 8.12.86 
Rate of duty 
Heading 
number Description Autonomous 
% 
or levy 
(L) Conventional 
% 
07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative 
solutions, but not specially prepared for immediate consumption: 
A. Olives: 
I. For uses other than the production of oil (a) 
II. Other 
B. Capers 
C. Onions 
D. Cucumbers and gherkins 
E. Other vegetables 
F. Mixtures of vegetables specified above 
07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, 
but not further prepared: 
A. Onions 
B. Other 
07.05 Dried leguminous vegetables, shelled, whether or not skinned or split: 
A. For sowing: 
I. Peas (including chick peas) and beans (Phaseolus spp.) 
II. Lentils 
III. Other 
B. Other: 
I. Peas (including chick peas) and beans (Phaseolus spp.) 
II. Lentils 
Ill, Other 
07.06 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar 
roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; 
sago pith: 
A. Manioc, arrowroot, salep and other similar roots and tubers with high starch 
content, excluding sweet potatoes: 
I. Fresh or dried, whole or sliced, but not further processed 
II. Other, including pellets 
B. Other · 8(L) 
8 
9 
15 
12 
15 
20 
16 
10 
7 
7 
10 
7 
7 
6(L) 
6(L) 
6(c) 
(a) 
(b) 
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
6 % ad valorem, subject to certain conditions. 
Duty rate reduced to 3 % (suspension) for an indefinite period. 1 2 3 4 
8 
6 
9 
15 
16 
16 
3 
2 
5 
3 
2 
5 
(b) 
(b) 
6 

8.12.86 OfficialJournaloftheEuropeanCommunities 49
CHAPTER 8
EDIBLEFRUITANDNUTS;PEELOFMELONS ORCITRUSFRUIT
Notes
1.ThisChapterdoesnotcoverinediblenutsorfruits.
2.Theword"fresh"istobetakentoextendtogoodswhichhavebeenchilled.
Rateofduty
Heading
number DescriptionAutonomous
°/o
orlevy
(L)Conventional
%
1 2 3 4
08.01
12
20(a)
9
12
2
5
5
1220
9
8
2
Free
Free
6
08.02Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples ,avocados,mangoes,
guavasandmangosteens ,freshordried,shelledornot:
A.Dates
B.Bananas
C.Pineapples
D.Avocados ;
E.Coconuts .
F.Cashewnuts '
G.Brazilnuts
H.Other
Citrusfruit,freshordried:
A.Oranges :
I.Sweetoranges,fresh:
a)From1Aprilto30April •
b)From1Mayto15May
c)From16Mayto15October
d)From16Octoberto31March
II.Other:•
a)From1Aprilto15October
b)From16Octoberto31March
B.Mandarins (includingtangerines andsatsumas);Clementines ,wilkingsandother
similarcitrushybrids :
I.Clementines :
II.Other
C.Lemons
D.Grapefruit :...
E.Other ..
Figs,freshordried:
A.Fresh
B.Dried15(b)
15(b)
15(b)
20(b)13
6
4
15
20
20(b)
20(b)
8(b)15
3 12
16
08.03
7
10
(a)DutyexemptiongrantedintheFederalRepublicofGermanywithinthelimitsofatariffquota.
(b)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

50 Official Journal of the European Communities 8.12.86 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
08.04 Grapes, fresh or dried: 
A. Fresh: 
I. Table grapes: 
a) From 1 November to 14 July: 
1. Of the variety Emperor (Vitis vinifera cv.) from 1 December to 
31 January(a) 
. 2. Other 
b) From 15 July to 31 October 
II. Other: 
a) From 1 November to 14 July 
b) From 15 July to 31 October 
B. Dried: 
I. In immediate containers of a net capacity of 15 kg or less: 
a) Currants 
b) Other . . . : 
II. Other: k 
a) Currants 
b) Other 
08.05 Nuts other than those falling within heading No 08.01, fresh or dried, shelled or not: 
A. Almonds: 
I. Bitter 
II. Other 
B. Walnuts 
C. Chestnuts 
D. Pistachios 
E. Pecans 
F. Areca (or betel) and cola 
G. Other . 
08.06 Apples, pears and quinces, fresh: 
A. Apples: 
I. Cider apples, in bulk, from 16 September to 15 December 
II. Other: 
a) From 1 August to  31 December 
b) From 1 January to 31 March 18(b) 
18(b) 
22 (b) 
18(b) 
22 (b) 
9(b) 
9(b) 
9(b) 
9(b) 
Free 
7 
8 
7 
2 
4 
3 
4 
10 
subject 
to a min. 
of 0,50 ECU 
per 100 kg 
net 
14 
subject 
to a min. 
of 2,40 ECU 
per 100 kg 
net (b) 
10 
subject 
to a min. 
of 2,30 ECU 
per 100 kg 
net (b) 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
(b) In certain conditions a countervailing tax is provided for in addition to the customs duty. 1 2 3 4 
10 
3 
3 
3 
3 
Free 
7 
8 
3 
1,5 
9 
subject 
to a min. 
of 0,45 ECU 
per 100 kg 
net 
14 
subject 
to a min. 
of 2,40 ECU 
per 100 kg 
net 
8 
subject 
to a min. 
of 2,30 ECU 
per 100 kg 
net 

8.12.86 OfficialJournaloftheEuropeanCommunities 51\ Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
08.06
(cont'd.)A.II.c)From1Aprilto31July
B.Pears:8'
subject
toamin.
of1,40ECU
per100kg
net(a)6
subject
toamin.
of1,40ECU
per100kg
net
I.Perrypears,inbulk,from1Augustto31December 13
subject
toamin.
of2ECU
per100kg
net9
subject
toamin.
of0,45ECU
per100kg
netIl II.Other: ||||
a)From1Januaryto31March 10
subject
toamin.
of1,50ECU
peri00kg
net(a)10
subject
toamin.
of1,50ECU
per100kg
net
b)From1Aprilto15July 10
subject
toamin.
of2ECU
per100kg
net(a)5
subject
toamin.
of2ECU
per100kg
net
c)From16Julyto31July 10
subject
toamin.
of1,50ECU
per100kg
net(a)10
subject
toamin.
of1,50ECU
per100kg
net
d)From1Augustto31December 13
,subject
toamin.
of2ECU
per100kg
net(a)13
subject
toamin.
of2ECU
per100kg
net
C.Quinces 9 —
08.07 Stonefruit,fresh:
A.Apricots 25 —
B.Peaches,includingnectarines 22(a)
C.Cherries :
I.From1Mayto15July 15
subject
toamin.
of3ECU
per100kg
net(a)II II.From16Julyto30April 15(a) 15
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

52 OfficialJournaloftheEuropeanCommunities 8.12.86
II\ Rateofduty
Heading
number•DescriptionAutonomous
%
orlevy
-(L)Conventional
%
1 2 3 4
08.07 D.Plums :
(cont'd) I.From1Julyto30September
II.From1Octoberto30June15
subject
toamin.
of3ECU
per100kg
net(a)
10(a) 8||E.Other 15 —
08.08 Berries,fresh:
A.Strawberries :
I.From1Mayto31July 16
subject
toamin.
of3ECU
per100kg
net(a)II II.From1Augustto30April 16 14
B.Cowberries ,foxberriesormountaincranberries (fruitofthespeciesVaccinium
vitisidaea) 9 Free
C.FruitofthespeciesVaccinium myrtillus 9 '4II D.Raspberries ,blackcurrantsandredcurrants 12 11\\ E.Papaws 12(b) 6ll F.Other: IIIIll I.FruitofthespeciesVaccinium macrocarpum andVaccinium corymbosum 12 4I-III.Other 12.—
08.09 Otherfruit,fresh 11 —
08.10 Fruit(whetherornotcooked),preservedbyfreezing,notcontaining addedsugar:Il A.Strawberries ,raspberries andblackcurrants '.. 20 18
B.Redcurrants,fruitofthespeciesVaccinium myrtillus,blackberries (bramble^
berries),mulberries andcloudberries 20 15II C.FruitofthespeciesVaccinium myrtilloides andVaccinium angustifolium 20 4||D.Other 20 18
08.11 Fruitprovisionally preserved (forexample,bysulphurdioxidegas,inbrine,insulphur
waterorinotherpreservative solutions),butunsuitable inthatstateforimmediate
consumption :
A.Apricots
B.Oranges16
16—
II C.Papaws 11 5,5Il D.FruitofthespeciesVaccinium myrtillus 11 8IlE.Other 11 —
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
(b)Dutyratereducedto3%(suspension )foranindefiniteperiod.

8.12.86 OfficialJournaloftheEuropeanCommunities 53|| Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
08.12 Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,08.04or
08.05:III A.Apricots ' 9 7
B.Peaches,includingnectarines 9 7IlC.Prunes 18 12II D.Applesandpears 10 8li E.Papaws 3 4Il F.Fruitsalads: \I
I.Notcontaining prunes
II.Containing prunes9
128
12IlG.Other - 8 6
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,dried,orprovisionally preservedin
brine,insulphurwaterorinotherpreservative solutions 2 —

54 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 9
COFFEE,TEA,MATfiANDSPICES
Notes
I
1.MixturesoftheproductsofheadingsNos09.04to09.10aretobeclassifiedasfollows :
(a)Mixturesoftwoormoreoftheproductsfallingwithinthesameheadingaretobeclassifiedinthatheadingand,
ifthatheadingcontainssubheadings ,underthesubheading applicable totheconstituent bearingthehighestrateof
duty('),thisratebeingchargeableonthewholemixture .
(b)MixturesoftwoormoreoftheproductsfallingwithindifferentheadingsaretobeclassifiedunderheadingNo
09.10.
Theadditionofothersubstances totheproductsofheadingsNos09.04to09.10(ortothemixturesreferredtoin
.paragraph (a)or(b)above)shallnotaffecttheirclassification providedthattheresultingmixturesretaintheessential
characterofthegoodsfallinginthoseheadings .Otherwise suchmixturesarenotclassifiedinthisChapter,those
constituting mixedcondiments ormixedseasonings areclassifiedinheadingNo21.04.
2.ThisChapterdoesnotcover:
(a)Sweetpeppers,unground (Chapter7);or
(b).Cubebpepper(Pipercubeba)andotherproductsofheadingNo12.07.
(')Determination ofthe"highestrateofduty"istobemadesolelyinaccordancewiththeprovisionsofparagraph 1ofGeneralRuleBof
SectionIofthePreliminary Provisions .
Heading
numberDescriptionRateofduty
Autonomous
%
orlevy
(L)Conventional
°/o
1 2 3 4
09.01 Coffee,whetheror.notroastedorfreedofcaffeine;coffeehusksandskins;coffeellsubstitutescontaining coffeeinanyproportion :IlllII A.Coffee : Ill.III I.Unroasted : IIIIIl a)Notfreedofcaffeine 12 5ll b)Freedofcaffeine 21 13II II.Roasted : yIIl a)Notfreedofcaffeine 25 15IIb)Freedofcaffeine 30 18||B.Husksandskins 21 13
C.Coffeesubstitutes containing coffeeinanyproportion 30 18
09.02 Tea:
A.Inimmediate packingsofanetcapacitynotexceeding 3kg 23 5IIB.Other 10,8 . Free

8.12.86 OfficialJournaloftheEuropeanCommunities 55
Rateofduty
Heading
numberDescriptionAutonomous
°/o
orlevy
(L)Conventional
%
1 2 3 4
09.03 25 Free
09.04
Free
10
Free
Free
20
25
25Free
10
Free
Free
10
12
12,5
11,5
10
8
1509.05 11,5Mat6
Pepperofthegenus"Piper";pimentoofthegenus"Capsicum"orthegenus
"Pimenta":
A.Neithercrushednorground:
I.Pepper :
a)Fortheindustrialmanufacture ofessentialoilsorresinoids(a)
b)Other
II.Pimento :
^a)Of.thegenus"Capsicum",forthemanufacture ofcapsicinor
Capsicumoleoresindyes(a)
bXFortheindustrialmanufacture ofessentialoilsorresinoids(a)
c)Other
B.Crushedorground:
I.Pimentoofthegenus"Capsicum"
II.Other
Vanilla
Cinnamon andcinnamon-tree flowers :
A.Ground
B.Other ."
Cloves(wholefruit,clovesandstems)
Nutmeg,maceandcardamoms :
A.Neithercrushednorground :
I.Fortheindustrialmanufacture ofessentialoilsorresinoids (a)
II.Other :
a)Nutmeg
b)Other
B.Crushedorground :
I.Nutmeg
II.Mace
III.Cardamoms09.06
25
20
15 09.07
09.08
Free Free
10
,Free
12
8
Free15
20
25
25
25
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

56 OfficialJournaloftheEuropeanCommunities 8.12.86I Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L),Conventional
%
1 2 3 4
09.09
09.10Seedsofanise,badian,fennel,coriander,cumin,carawayandjuniper:
A.Neithercrushednorground :
I.Aniseed
II.Badianseed 1
III.Seedsoffennel,coriander ,cumin,carawayandjuniper :
a)Fortheindustrialmanufacture ofessentialoilsorresinoids(a)
b)Other:
1.Coriander seed
2.Other •
B.Crushedorground :
I.Badianseed
II.Coriander se^d
III.Other
Thyme,saffronandbayleaves;otherspices:
A.Thyme :
I.Neithercrushednorground :
a)Wildthyme(Thymusserpyllum)
b)Other
II.Crushedorground :
B.Bayleaves.....'
C.Saffron :
I.Neithercrushednorground
II.Crushedorground ...
D.Ginger
E.Turmeric (curcuma);fenugreek seed
F.Otherspices,includingthemixturesreferredtoinNote1(b)tothisChapter :
I.Neithercrushednorground
II.Crushedorground :
a)Currypowderandpaste
b)Other5
23
Free
5
5
26
10
10
Free
14
17
14
16
19
Free
Free
20
25
25Free
Free
10
(b)
(b)
20
Free
25
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetentauthorities .
(b)SeeAnnex.

OfficialJournaloftheEuropeanCommunities 57 8.12.86
CHAPTER 10
CEREALS
Note
ThisChapteronlycoversthosegrainswhichhavebeenneitherhullednorotherwiseworked.However,ricehusked,
milled,polished,glazed,parboiled ,convertedorbrokenremainsclassifiedinheadingNo10.06.
Additional Notes
1.Theterm"durumwheat"asusedinsubheading 10.01BII,shallbetakentomeanwheatofthe"Triticumdurum"species
andthehybridsderivedfromtheinterspecific crossingof"Triticumdurum"withthesamenumberofchromosomes asthat
species.Durumwheatthusdefinedmustbeofacolourrangingfromamber-yellow tobrownandshowatranslucent
horn-likevitreousfracture.
2.Thefollowingtermsshallhavethemeaningshereunderassignedtothem:
(a)"Roundgrainrice"(10.06BIa)1,BIb)1,BIIa)1andBIIb)1):rice,thegrainsofwhichareofalengthnot
exceeding5,2mmandofalength/widthratiooflessthan2;
(b)"Longgrainrice"(10.06BIa)2,Blb)2,BIIa)2andBIIb)2):rice,thegrainsofwhichareofalengthexceeding
5,2mm;
(c)"Paddyrice"(10.06BIa)):ricewhichhasretaineditshuskafterthreshing;
(d)"Huskedrice"(10.06BIb)):paddyricefromwhichonlythehuskhasbeenremoved .Examplesofricefallingwithin
thisdefinitionarethosewiththecommercial descriptions "brownrice","cargorice","loonzain"and"risosbramato";
(e)"Semi-milled rice"(10.06BIIa)):paddyricefromwhichthehusk,partofthegerm,andthewholeorpartoftheouter
layersofthepericarp,butnottheinnerlayers,havebeenremoved;
(f)"Whollymilledrice"(10.06Blib)):ricefromwhichthehusk,thewholeoftheouterandinnerlayersofthepericarp,
thewholeofthegerminthecaseoflongorsemi-longgrainrice,andatleastpartthereofinthecaseofroundgrain
rice,havebeenremoved,butinwhichlongitudinal whitestriationsmayremainonnotmorethan10%ofthegrains;
(g)"Brokenrice"(10.06BIII):grainfragmentsthelengthofwhichdoesnotexceedthree-quarters oftheaveragelengthof
thewholegrain.
3.Leviesapplicabletomixturesofcereals:
A.ThelevyapplicabletomixturescomposedoftwoofthecerealsfallingwithinheadingsNos10.01to10.05and10.07
shallbe.thatapplicable:
(a)tothecomponentcerealpredominating byweight,whenthatcerealrepresentsatleast90%oftheweightofthe
mixture;
(b)tothecomponent cerealliabletothehigherlevy,whenneitherofthetwocomponent cerealsrepresentsatleast
90%oftheweightofthemixture.
B.WhereamixtureiscomposedofmorethantwoofthecerealsfallingwithinheadingsNos10.01to10.05and10.07,
andwhereseveralcerealseachrepresentmorethan10%oftheweightofthemixture,thelevyapplicabletothe
mixtureshallbethehighestoftheleviesapplicabletosuchcereals,evenwhentheamountofthelevyisthesamefor
twoormoreofthecereals.Whereasinglecerealrepresentsmorethan10%oftheweightofthemixture,thelevytobe
appliedshallbethatapplicabletosuchcereal.

58 OfficialJournaloftheEuropeanCommunities 8.12.86
C.ThelevyapplicabletomixturescomposedofthecerealsfallingwithinheadingsNos10.01to10.05and10.07andnot
governedbytheaboverulesshallbethehigherorhighestoftheleviesapplicable tothecerealscomposing themixture
concerned,evenwhentheamountofthelevyisthesamefortwoormoreofthecereals.
D.ThelevyapplicabletomixturescomposedofoneormoreofthecerealsfallingwithinheadingsNos10.01to10.05and
10.07andofoneormoreoftheproductsfallingwithinsubheading 10.06Bshallbethatapplicabletothecomponent
cerealorproductliabletothehigherorhighestlevy.
E.Thelevyapplicabletomixturescomposedofriceofsubheading 10.06Bclassifiable underseveraldifferentprocessing
groupsorstages,orofriceclassifiable underoneormoredifferentprocessinggroupsorstagesandofbrokenrice,shall
bethatapplicable:
(a)tothecomponentpredominating byweight,whenthatcomponent representsatleast90%oftheweightofthe
mixture;
•(b)tothecomponent liabletothehigherorhighestlevy,whennocomponent representsatleast90%oftheweightof
themixture .
I
F.Wherethismethodofassessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbethat
determined bythetariffclassification ofthemixtures .
Rateofduty
Heading ,
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
10.01 Wheatandmeslin(mixedwheatandrye):||A.Speltforsowing(a) 20 —Il B.Other : ||||I-I I.Commonwheat,andmeslin 20(L)—
II.Durumwheat 20(L)—
10.02 Rye 16(L)—
10.03Barley .13(L)—
10.04Oats.13(L)—
10.05 Maize:
A.Hybridsforsowing(a):II I.Doublehybridsandtopcrosshybrids Free(b) 4ll II.Three-cross hybrids - Free(b) 4
III.Simplehybrids Free(b) 4||IV.Other Free(b) 4||B,Other ..9(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Inadditiontothecustomsduty,theapplication ofacountervailing taxisprovidedforundercertainconditions .

8.12.86 OfficialJournaloftheEuropeanCommunities 59
Il•Rateofduty
Heading
numberDescriptionAutonomous
%'
orlevy
(L)Conventional
%
1 2 3 4
10.06
10.07Rice:
A.Forsowing(a)
B.Other:
I.Paddyrice;huskedrice:
a)Paddyrice:
1.Roundgrain
2.Longgrain
b)Huskedrice:
1.Roundgrain
2.Longgrain
II.Semi-milled orwhollymilledrice:
a)Semi-milled rice:
1.Roundgrain
2.Longgrain
b)Whollymilledrice:
1.Roundgrain
2.Longgrain
III.Brokenrice
Buckwheat ,millet,canaryseedandgrainsorghum;othercereals:
A.Buckwheat
B.Millet ,
C.Grainsorghum :
I.Hybridsforsowing(a)
II.Other
D.Other:
I.Triticale
II.Other '12
.12(L)
12(L)
12(L)
12(L)
16(L)
16(L)
16(L)
16(L)
16(L)
10(L)
8(L)
10
8(L)
8(L)
8(L)
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

Additional Notes
1.Forthepurposesofsubheading 11.02A,theexpression "cerealgroatsandcerealmeal"meansproductsobtainedbythe
fragmentation ofcerealgrains,ofwhich:
(a)inthecaseofmaizeproducts,atleast95%byweightpassesthroughasilkgauzeorman-made textilesievewithan
apertureof2mm;
(b)inthecaseofothercerealproducts,atleast95%byweightpassesthroughasilkgauzeorman-madetextilesievewith
anapertureof1,25mm.60 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 11
PRODUCTS OFTHEMILLING INDUSTRY ;MALTANDSTARCHES ;GLUTEN ;INULIN
Notes
1.ThisChapterdoesnotcover:
(a)Roastedmaltputupascoffeesubstitutes (headingNo09.01or21.02);.
(b)FloursandmealpreparedforuseasinfantfoodorfordieteticorculinarypurposesofheadingNo19.02;
(c)CornflakesandotherproductsfallingwithinheadingNo19.05;
(d)Pharmaceutical products(Chapter30);or
(e)Starcheshavingthecharacterofperfumeryorcosmeticortoiletpreparations fallingwithinheadingNo33.06.
2.A.ProductsfromthemillingofthecerealslistedinthetablebelowfallwithinthisChapteriftheyhave,byweighton
thedryproduct :
(a)astarchcontent(determined bythemodifiedEwerspolarimetric method)exceedingthatindicatedin
column2;and
(b)anashcontent(afterdeductionofanyaddedminerals)notexceedingthatindicatedincolumn3.
Otherwise ,theyfalltobeclassifiedinheadingNo23.02.
However,germofcereals,whole,rolled,flakedorground,fallsinallcaseswithinheadingNo11.02.
I
B.ProductsfallingwithinthisChapterundertheaboveprovisions shallbeclassifiedinheadingNo11.01(cereal
flours)ifthepercentage passingthroughasilkgauzeorman-made textilesievewiththeapertureindicatedin
column4or5isnotless,byweight,thanthatshownagainstthecerealconcerned .
Otherwise ,theyfalltobeclassifiedinheadingNo11.02.
Cereal Starchcontent AshcontentRateofpassage
throughasieve
withanapertureof
,I315micrometres 500micrometres
(1) (2) (3) (4) (5)
Wheatandrye
Barley
Oats
Maizeandsorghum
Rice
Buckwheat
Othercereals45%
45%
45%
45%
45%
45%
45%2,5%
3%
5%
2%
1,6%
4%
2%80%
80%
80%
80%
80%
50%90%

8.12.86 Official Journal of the European Communities 61 
2. Products from the milling of the cereals of this Chapter which have been pelletised either directly by compression or by the 
addition of a binder in a proportion of up to 3 % by weight are to be classified in subheading 11.02 F. 
3. In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this Chapter shall 
be calculated as follows: 
< (a) in mixtures where one of the components represents at least 90 °/o by weight, the rate applicable to that component 
applies; 
(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty. 
Heading 
number Description Rate of duty 
Autonomous 
% 
or levy 
(L) Conventional 
% 
11.01 Cereal flours: 
A. Wheat or meslin flour 
B. Rye flour 
C. Barley flour 
D. Oat flour 
E. Maize flour: 
I. Of a fat content not exceeding 1,5% by weight 
- II. Other 
F. Rice flour 
G. Other 
11.02 Cereal groats and cereal meal; other worked cereal grains (for example, rolled, 
flaked, polished, pearled or kibbled but not further prepared), except rice falling 
within heading No 10.06; germ of cereals, whole, rolled, flaked or ground: 
A. Cereal groats and cereal meal: 
I. Wheat: 
a) Durum wheat  . 
b) Common wheat 
II. Rye 
III.. Barley 
IV. Oats S 
V. Maize: 
a) Of a fat content not exceeding 1,5% by weight: 
1. For the brewing industry (b) 
2. Other 
b) Other , 
VI. Rice 
VII. Other 
(a) The autonomous duty for flour of meslin (mixed wheat and rye) is 13 %. 
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities. 30 (L) (a) 
8(L) 
8(L) 
8(L) 
8(L) 
8(L) 
14 (L) 
8(L) 
30 (L) 
30 (L) 
25 (L) 
23 (L) 
23 (L) 
23 (L) 
23 (L) 
23 (L) 
23 (L) 
23 (L) 1 2 3 4 

62 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
11.02
(cont'd)B.Hulledgrains(shelledorhusked),whetherornotslicedorkibbled :
I.Barleyandoats:
a)Hulled(shelledorhusked):
1.Barley
2.Oats:
aa)Clippedoats
bb)Other
b)Hulledandslicedorkibbled("Grtitze"or"grutten"):23(L)
23(L)
23(L)
23(L)
23(L)
30(L)
25(L)
23(L)
23(L)
30(L)
25(L)
23(L)
23(L)
23(L)
23(L)
30(L)
25(L)
23(L)
23(L)
23(L)
23(L)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.Other.. ,...
D.Grainsnototherwise workedthankibbled :
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)Rye23(L)
23(L)
28(L)
28(L)
30(L)
25(L)

8.12.86 Official Journal of the European Communities 63 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) 
11.02 . Ε. II. c) Maize 
(cont'd) . d) Other: 
1. Flaked rice 
2. Other 
F. Pellets: 
I. Wheat 
II. Rye ... 
III. Barley 
IV. Oats 
V. Maize 
VI. Rice 
VII. Other 
G. Germ of cereals, whole, rolled, flaked or ground: 
I. Wheat 
II. Other 
[11.03] 
11.04 Flour of the dried leguminous vegetables falling within heading No 07.05 or of the 
fruits falling within any heading in Chapter 8; flour and meal of sago and of roots 
and tubers falling within heading No 07.06: , 
A. Flour of the dried leguminous vegetables falling within heading No 07.05 .... 
B. Flour of the fruits falling within any heading in Chapter 8  : 
I. Of bananas 
II. Other 
C. Flour and meal of sago and of roots and tubers falling within heading No 07.06: 
I. Denatured (b) 
II. Other: 
a) For the manufacture of starches (b) 
b) Other 
11.05 Flour, meal and flakes' of potato 
[11.06] 
11.07 Malt, roasted or not: v 
A. Unroasted: 
I. Obtained fromwheat: 
a) In the form of flour 
b) Other 
(a) See Annex. 
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities. Conventional 
% 
1 2 3 4 
23 (L) 
23 (L) 
23 (L) 
30 (L) 
25 (L) 
23 (L) 
'23 (L) 
23 (L) 
23 (L) 
23 (L) 
30 (L) 
30 (L) 
12 
17 
13 
28 (L) 
28 (L) 
28 (L) 
19 
20 (L) 
20 (L) (a) 
17 

64 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
number DescriptionRateofduty
Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
11.07
(cont'd)A.II.Other:
a)Intheformofflour
b)Other
B.Roasted20(L)
20(L)
20(L)—
11.08 Starches;inulin:
A.Starches :
I.Maizestarch !
II.Ricestarch
III.Wheatstarch
IV.Potatostarch
V.Other
B.Inulin27(L)
25(L)
28(L)
25(L)
28(L)
30—
11.09 Wheatgluten,whetherornotdried 27(L)—

8.12.86 Official Journal of the European Communities 65 
CHAPTER 12 
OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; 
INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER 
Notes 
1. Heading No 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, 
poppy seeds and copra. It is to be· taken not to apply to coconuts or other products of heading No 08.01 or to olives 
(Chapter 7 or Chapter 20). 
2. For the purposes of heading No 12.03, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, 
vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) 
and of lupines are to be regarded as seeds of a kind used for sowing. 
Heading No 12.03 is, however, to be  taken not to apply to the following even if for  sowing: 
(a) Leguminous vegetables (Chapter 7) ; , 
(b) Spices and other products of Chapter 9; 
(c) Cereals (Chapter 10); or 
(d) Products falling within heading No 12.01 or 12.07. 
3. Heading No 12.07 is to be  taken to apply, inter alia, to the following plants or parts thereof: basil, borage, hyssop, all 
species of mint, rosemary, rue, sage and wormwood. 
Heading No 12.07 is, however, to,be taken not to apply to: 
(a) Oil seeds and oleaginous fruit (heading No 12.01); 
(b) Medicaments falling within Chapter 30 ; 
(c) Perfumery or toilet preparations falling within Chapter 33; or 
(d) Disinfectants, insecticides, fungicides, herbicides or similar products falling within heading No 38.11. 
Heading 
number Description Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% " 
1 2 3 4 
12.01 Oil seeds and oleaginous fruit, whole or broken: 
12.02 A. For sowing (a) 
B. Other 
Flours or meals of oil seeds or oleaginous fruit, non-defatted (excluding mustard Free 
Free (c) (b) 
(b) 
flour): 
A. Of soya beans 10(c) 7 
B. Other Free (c) — 
12.03 Seeds, fruit and spores, of a kind used for sowing: Free (c) 
A. Beet seeds 
B. Forest-tree seeds 15 
10 • 13 
Free 
(a) 
(b) 
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
See Annex. 
In certain conditions, the collection of a compensatory amount is provided for in addition to customs duty. 

66 OfficialJournaloftheEuropeanCommunities 8.12.86\ Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
12.03 C.Seedsoffodderplants:
(cont'd) I.Meadowfescue(Festucapratensis)seed;vetchseed;seedsofthegenus
Poa(Poapalustris,Poatrivialis,Poapratensis);ryegrass(Lolium
perenne,Loliummultiflorum );timothygrass(Phleumpratense);red
fescue(Festucarubra);cocksfootgrass(Dactylisglomerata);bent-grass
(Agrostis) 10 4
II.Clover(Trifoliumspp.) 10 4
III.Other 10 .5
D.Flowerseeds;kohlrabiseeds(Brassicaoleraceavar.caulorapaandgongylodes ) 10 6
E.Other 10 7
12.04 Sugarbeet,wholeorsliced,fresh,driedorpowdered ;sugarcane:
A.Sugarbeet:|| I.Fresh 12(L)—
II.Driedorpowdered 12(L)—
B.Sugarcane •Free(L)—
[12.05]
12.06 Hopconesandlupulin1
12 9
12.07 Plantsandparts(includingseedsandfruit)oftrees,bushes,shrubsorotherplants,
beinggoodsofakindusedprimarilyinperfumery,inpharmacy,orforinsecticidal ,
fungicidalorsimilarpurposes,freshordried,whole,cut,crushed,groundor
powdered :li A.Pyrethirum (flowers,leaves,stems,peelandroots) 3 3llB.Liquoriceroots 2 —|| C.Tonquinbeans 3 8
D.Other Free Free
12.08 Chicoryroots,freshordried,wholeorcut,unroasted ;locustbeans,freshordried,
whetherornotkibbledorground,butnotfurtherprepared;fruitkernelsandother
vegetableproductsofakindusedprimarilyforhumanfood,notfallingwithinany
otherheading :
A.Chicoryroots 2 2||B.Locustbeans 8 —ll C.Locustbeanseeds:ll I.Notdecorticated ,crushedorground 2llII.Other 9 —ll D.Apricot,peachandplumstones,andkernelsthereof 5 4
E.Other Free Free

OfficialJournaloftheEuropeanCommunities 67 8.12.86
ll Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
12.09i
Cerealstrawandhusks,unprepared ,orchoppedbutnototherwiseprepared Free Free
12.10 Mangolds,swedes,fodderroots;hay,lucerne,clover,sainfoin,foragekale,lupines,
vetchesandsimilarforageproducts :
A.Mangolds ,swedesandotherfodderroots9
-B.Other ...\ Free Free

68 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 13
LACS;GUMS,RESINSANDOTHERVEGETABLE SAPSANDEXTRACTS
Note
HeadingNo13.03istobetakentoapply,interalia,toliquoriceextractandextractofpyrethrum ,extractofhops,
extractsofaloesandopium.Theheadingistobetakennottoapplyto:
(a)Liquoriceextractcontaining morethan10°/obyweightofsucroseorwhenputupasconfectionery (heading
No17.04);
(b)Maltextract(headingNo19.02);
(c)Extractsofcoffee,teaormate(headingNo21.02);
(d)Alcoholicsapsandextractsconstituting beverages,andcompound alcoholicpreparations (knownas"concentrated
extracts")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)oraqueousdistillatesandaqueoussolutionsof
essentialoils(headingNo33.06);or
(ij)Naturalrubber,balata,gutta-percha orsimilarnaturalgums(headingNo40.01).\l Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
[13.01]
13.02 Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,gum-resins and
balsams :
A.Coniferresins 2 0,5
B.Other Free Free
13.03 Vegetablesapsandextracts;pecticsubstances ,pectinatesandpectates;agar-agarand
othermucilagesandthickeners,derivedfromvegetableproducts:
A.Vegetable sapsandextracts :liI.Opium Free Free
II.Aloesandmanna Free Free

8.12.86 Official Journal of the European Communities 69 
Heading 
number Description Rate of duty 
Autonomous % 
or levy 
(L) Conventional 
% 
1 2 3 4 
13.03 A. III. Of Quassia amara 
(cont'd) IV. Of liquorice 1 
V. Of pyrethrum and of the roots of plants containing rotenone 
VI. Of hops 
VII. Intermixtures of vegetable extracts, for the manufacture of beverages or of 
food preparations 
VIII. Other: 
a) Medicinal 
b) Other 
B. Pectic substances, pectinates and pectates: 
I. Dry 
II. Other 
C. Agar-agar and other mucilages and thickeners, derived from vegetable products: 
I. Agar-agar 
II. Mucilages and thickeners extracted from locust beans or locust bean seeds 
III. Other 3 
10 
5 
6 
10 
6 
Free 
24 
14 
4 
6 
Free 
(a) See Annex. 1,5 
5 
5 
5 
5 
2,5 
Free 
(a) 
2,5 
3 
Free 

70 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 14
VEGETABLE PLAITING MATERIALS ;
VEGETABLE PRODUCTS NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.ThisChapterdoesnotcoverthefollowingproductswhicharetobeclassifiedinSectionXI:vegetablematerialsor
fibresofvegetablematerialsofakindusedprimarilyinthemanufacture oftextiles,howeverprepared,orother
vegetablematerialswhichhaveundergone treatmentsoastorenderthemsuitableforuseonlyastextilematerials .
2.HeadingNo14.01istobetakentoapply,interalia,tosplitosier,reeds,bamboosandthelike,torattancoresandto
drawnorsplitrattans.Theheadingistobetakennottoapplytochipwood (headingNo44.09).
3.HeadingNo14.02istobetakennottoapplytowoodwool(headingNo44.12).
4.HeadingNo14.03istobetakennottoapplytopreparedknotsortuftsforbroomorbrushmaking(heading
No96.01).\ Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
14.01 Vegetablematerialsofakindusedprimarilyforplaiting(forexample,cerealstraw,
cleaned,bleachedordyed,osier,reeds,rushes,rattans,bamboos,raffiaandlime
bark):
A.Osier:
I.Notpeeled,splitorotherwiseprepared
II.Other >.Free
3Free
2li B.Cerealstraw,cleaned,bleachedordyed 2 1
C.Other Free (a)
14.02 Vegetablematerials,whetherornotputuponalayerorbetweentwolayersofother
material,ofakindusedprimarilyasstuffingoraspadding(forexample,kapok,
vegetablehairandeel-grass) Free (a)
14.03 Vegetablematerialsofakindusedprimarilyinbrushesorinbrooms(forexample,
sorgho,piassava,couchgrass andistle),whetherornotinbundlesorhanks Free Free
[14.04]
14.05 Vegetableproductsnotelsewherespecifiedorincluded Free (a)
(a)SeeAnnex.

8.12.86 OfficialJournaloftheEuropeanCommunities 71
SECTION III
ANIMAL ANDVEGETABLE FATSANDOILSANDTHEIRCLEAVAGE PRODUCTS ;PREPARED EDIBLE
FATS;ANIMAL ANDVEGETABLE WAXES
CHAPTER 15
ANIMAL ANDVEGETABLE FATSANDOILSANDTHEIRCLEAVAGE PRODUCTS ;
PREPARED EDIBLEFATS;ANIMALANDVEGETABLE WAXES
Notes
1.ThisChapterdoesnotcover:
(a)PigfatorpoultryfatofheadingNo02.05;
(b)Cocoabutter(fatoroil)(headingNo18.04);
(c)Greaves(headingNo23.01)andresiduesofheadingNo23.04;
(d)Fattyacidsinanisolatedstate,preparedwaxes,medicaments ,paints,varnishes,soap,perfumery ,cosmeticor
toiletpreparations ,sulphonated oilsorothergoodsfallingwithinanyheadinginSectionVI;or
(e)Facticederivedfromoils(headingNo40.02).
2.Soapstocks ,oilfootsanddregs,stearin,woolgreaseandglycerolresiduesaretobetakenasfallingwithinheading
No15.17.
Additional Notes
1.Forthepurposesofsubheading 15.07D:
A.Fixedvegetableoils,fluidorsolid,obtainedbypressure,shallbeconsideredas"crude"iftheyhaveundergonenoother
processingthan:
—decantation withinthenormaltimelimits;
—centrifugation orfiltration,providedthat,inordertoseparatetheoilsfromtheirsolidconstituents,only
mechanicalforce,suchasgravity,pressureorcentrifugalforce,hasbeenemployed(excludinganyadsorption
filteringprocessoranyotherphysicalorchemicalprocess);
B.Fixedvegetableoils,fluidorsolid,obtainedbyextractionshallcontinuetobeconsideredas"crude"whentheycannot
bedistinguished ,bytheircolour,odourortaste,norbyrecognisedspecialanalyticalproperties,fromvegetableoilsand
fatsobtainedbypressure;
C.Theexpression"crude,oils"shallbetakentoextendtode-gummed soyabeanoilandtocottonseedoilfromwhichthe
gossypolhasbeenremoved .
2.A.Forthepurposesofsubheading 15.07A,"oliveoil"meansoilderivedsolelyfromthetreatmentofolives,excluding
re-esteiified oliveoilandmixturesofoliveoilwithotheroils.
B."Untreatedoliveoil"meansoilwithcharacteristics asdefinedinI,IIandIIIbelow.
I.Forthepurposesofsubheading 15.07Ala),"virginoliveoil"meansnaturaloliveoilobtainedexclusively by
mechanicalprocesses,includingpressure(butdoesnotincludemixtureswitholiveoilobtainedotherwise),having
thefollowingcharacteristics :
(a)afreefattyacidcontent,expressedasoleicacid,notgreaterthan3,3%;
(b)aK.270extinctioncoefficient(absorptionunderathicknessof1cmofsolutionof1gofoilper100mlin
iso-octane(2,2,4-trimethylpentane )atawavelengthof270nm)nothigherthan0,25and,aftertreatmentof
thesampleofoilwithactivatedalumina,nothigherthan0,11;
(c)anextinctioncoefficientvariation,inthe270nmregion,nothigherthan0,01.
Thisvariation isdefinedby:
AK=Km—0,5(Km-4+Km+4)
whereKmistheextinctioncoefficientatthewavelengthofthemaximumoftheabsorption curvein
the-270nmregionand
Km-4andKm+4aretheextinctioncoefficientsatwavelengths 4nmlowerandhigher,respectively ,thanthat
ofKm;

72 OfficialJournaloftheEuropeanCommunities 8.12.86
(d)negativeBetterandmodifiedVizernreactions;
(e)anegativesoaptest;
(J)suchatastethatitissuitableinthatstateforimmediateconsumption .
II.Forthepurposesofsubheading 15.07Alb),"virginlampanteoil",whateveritsaciditymeansoliveoil:
—eitherhavingthefollowingcharacteristics :
(a)aK.270extinctioncoefficienthigherthan0,25and,aftertreatmentofthesamplewithactivatedalumina,
nothigherthan0,11.Someoilshavingafreefattyacidcontent,expressedasoleicacid,ofmorethan
3,3%mayhave,afterpassagethroughactivatedalumina,aKnoextinctioncoefficienthigherthan0,11.
Ifso,afterneutralisation anddecolourisation inthelaboratory,theymusthavethefollowing 'char­
acteristics :
—aK270extinctioncoefficientnothigherthan1,10,
—anextinctioncoefficientvariation,inthe270nmregion,higherthan0,01butnothigherthan0,16;
(b)negativeBetterandmodifiedVizernreactions;
(c)negativesoaptest;
—orhavingthecharacteristics underI(a),(b),(c),(d)and(e),butatastewhichrendersitunsuitableinthat
stateforimmediateconsumption .
III.Subheading 15.07AIc)coversoils,especiallyoilsfrom"oliveresidues",havingthefollowingcharacteristics :
(a)afreefattyacidcontent,expressedasoleicacid,higherthan3%;
(b)positiveBetterand/ormodifiedVizernreaction;
(c)anegativesoaptest.
C.Subheading 15.07AIIa)coversoliveoilobtainedbythetreatmentofoliveoilsfallingwithinsubheading 15.07Ala)
or15.07Alb),whetherornotblendedwithvirginoliveoil,havingthefollowingcharacteristics :
(a)afreefattyacidcontent,expressedasoleicacid,notexceeding3%;
(b)—apositivesoaptest,oraK270extinction coefficienthigherthan0,25butnothigherthan1,10and,after
treatmentofthesampleofoilwithactivatedalumina,higherthan0,11,and
—anextinctioncoefficientvariation,inthe270nmregion,higherthan0,01butnothigherthan0,16.
Thisvariationisdefinedby:
/IK=Km—0,5(Km—4+Km+4)
whereKmistheextinctioncoefficientatthewavelengthofmaximumabsorption curveinthe270nm
regionand
Km-4andKm+4aretheextinctioncoefficientsatwavelengths 4nmlowerandhigher,respectively ,thanthat
ofKm;
(c)negativeBetterandmodifiedVizernreactions .
3.Subheading 15.17BIdoesnotcover:
(a)residuesresultingfromthetreatmentoffattysubstancescontainingoilhavinganiodineindex,determined bytheWijs
method,withoutcatalyst,lowerthan70orhigherthan100;
(b)residuesresultingfromthetreatmentoffattysubstancescontaining oilhavinganiodineindexnotlowerthan70or
higherthan100,ofwhichthepeakarearepresenting theretentionvolumeoffi-sitosterol,determined inaccordance
withtheprovisions inAnnexVIIItotheRegulation mentionedinAdditional Note4below,islessthan93%ofthe
totalsterolpeakareas.
4.Theanalyticalmethodsforthedetermination ofthecharacteristics oftheproductsreferredtoabovearethoselaiddownin
theAnnexestoRegulation (EEC)No1058/77.

8.12. 86 Official Journal of the European Communities 73 
Heading 
number Description Rate of duty 
Autonomous % * . 
or levy 
(L) 
15.01 Lard, other pig fat and poultry fat, rendered or solvent-extracted: 
A. Lard and other pig fat: 
I. For industrial uses other than the manufacture of foodstuffs for human 
consumption  (a) · 
II. Other 
B. Poultry fat 
15.02 Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats 
(including "premier jus") obtained from those unrendered fats : 
A. For industrial uses other than the manufacture of foodstuffs for human 
consumption (a) 
B. Other: 
I. Unrendered fats of bovine cattle; rendered or solvent-extracted fats 
(including "premier jus") obtained from those fats . 
II. Unrendered fats of sheep or goats; rendered or solvent-extracted fats 
(including "premier jus") obtained from those fats 
15.03 Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not 
emulsified or mixed or prepared in any way: 
A. Lard stearin and oleostearin: 
I. For industrial uses (a) . . . 
II. Other , 4(L) 
20 (L) 
18 (L) 
10 
10 
Free 
15.04 
15.05 
15.06 
15.07 B. Tallow oil for industrial uses other than the manufacture of foodstuffs for 
human consumption (a) 
C. Other 
Fats and oils, of fish and marine mammals, whether or not refined: 
A. Fish-liver oil: 
I. Of a vitamin A content not exceeding 2 500 international units per gram 
II. Other : . . . 
B. Whale oil and oils of other cetaceans 
C. Other 
Wool grease and fatty substances derived therefrom (including  lanolin) : 
A. Wool grease, crude 
B. Other : 
Other animal oils and fats (including neat's-foot oil and fats from bones or waste) . . 
Fixed vegetable oils, fluid or solid, crude, refined or purified: 
A. Olive oil : 
I. Untreated: 
a) Virgin olive oil 
b) Virgin lampante olive oil 
c) Other 12 
12 
6(b) 
Free (b) 
2(b) 
Free (b) 
6 
10 
20 (L) 
20 (L) 
20 (L) 
(a) 
(b) 
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty. 
See Annex. Conventional 
% 
4 
3 
18 
Free 
5 
5 
Free 
8 
4 
10 
6 
(c) 
Free 
Free 
5 
4 
2 1 2 3 , 

74 OfficialJournaloftheEuropeanCommunities 8.12.86
ll\ Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
15.07
(cont'd)A.II.Other:
a)Obtainedbyprocessing oilsfallingwithinsubheading 15.07AIa)or
15.07AIb),whetherornotblendedwithvirginoliveoil
b)Other
B.China-wood andoiticicaoils;myrtlewaxandJapanwax
C.Castoroil:
I.Fortheproduction ofaminoundecanoic acidforuseinthemanufacture of
synthetictextilefibresorofartificialplasticmaterials(c)
II.Other
D.Otheroils:
I.Fortechnicalorindustrial usesotherthanthemanufacture offoodstuffs
forhumanconsumption (c):
a)Crude:
1.Palmoil '....
2.Tobacco-seed oil
3.Other
b)Other:
1.Tobacco-seed oil
2.Other
II.Other:
a)Palmoil:
1.Crude
2.Other
b)Other:
1.Solid,inimmediatepackingsofanetcapacityof1kgorless...
2.Solid,other;fluid:
aa)Crude
bb)Other20(L)
20(L)
3(a)
Free(a)
8(a)
5(a)
5(a)
5(a)
•8(a)
8(a)
9(a)
14(a)
20(a)
10(a)
15(a)(b)
Free
8
4
Free
(b)
Free
(b)
6
14
(b)
(b)
15.08
[15.09]Animalandvegetable oils,boiled,oxidised,dehydrated ,sulphurised ,blownor
polymerised byheatinvacuumorininertgas,orotherwisemodified 15 12
15.10 Fattyacids;acidoilsfromrefining;fattyalcohols:
A.Stearicacid
B.Oleicacid
C.Otherfattyacids;acidoilsfromrefining
D.Fattyalcohols12
10
8
138
7
4,5
6
(a)Incertainconditions,thecollectionofacompensatory amountisprovidedforinadditiontothecustomsduty.
(b)SeeAnnex.
(c)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

8.12.86 Official Journal of the European Communities 75 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
15.13 
[15.14] 
15.15 15.11 Glycerol and glycerol lyes : 
A. Crude glycerol and glycerol lyes 3 
B. Other, including synthetic glycerol 10 
15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or 
hardened by any other process, whéther or not refined, but not further prepared: 
A. In immediate packings of a net capacity of 1 kg or less . 20 (a) 
B. Other 17 (a) 
Margarine, imitation lard and other prepared edible fats 25 (a) 
Spermaceti, crude, pressed or refined, whether or not coloured; beeswax and other 
insect waxes, whether or not coloured: 
A. Spermaceti, crude, pressed or refined, whether or not coloured 
B. Beeswax and other insect waxes, whether or not coloured: 
I. Raw. 
II. Other . '. ! 
15.16 Vegetable waxes, whether or not coloured: 
A. Raw 
B. Other 
15.17 Degras; residues  resulting from the treatment of fatty substances or animal or 
vegetable waxes: 
A. Degras 
B. Residues resulting from the treatment of fatty substances or animal or vegetable 
waxes: 
I. Containing oil having the characteristics of olive oil  : 
a) Soapstocks 7 (L) 
b) Other 2 (L) 
II. Other: 
a) Oil foots and dregs; soapstocks . 7 (a) 
b) Other 2 (a) Free 
10 
Free 
(a) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty. 
(b) See Annex. 1 2 3 4 
1,5 
6 
(b) 
25 
3,5 
Free 
5 
Free 
4 
6 
5 
2 

76 OfficialJournaloftheEuropeanCommunities 8.12.86
SECTION IV
PREPARED FOODSTUFFS ;BEVERAGES ,SPIRITSANDVINEGAR ;TOBACCO
CHAPTER 16
PREPARATIONS OFMEAT,OFFISH,OFCRUSTACEANS ORMOLLUSCS
Note
ThisChapterdoesnotcovermeat,meatoffal,fish,crustaceans ormolluscs,preparedorpreservedbytheprocesses
specifiedinChapters2and3.
Additional Notes
1.Forthepurposesofsubheadings 16.02BIa)1,Billa)1,BIIIb)1aa)andBIIIb)2aa)11,theterm"uncooked"shall
applytoproductswhichhavenotbeensubjectedtoanyheat-treatment orwhichhavebeensubjectedtoaheat-treatment
insufficient toensurethecoagulationofmeatproteinsinthewholeoftheproductandwhichtherefore,inthecaseof
subheadings 16.02BIIIa)1andBIIIb)1aa),showtracesofapinkishliquidonthecutsurfacewhentheproductiscut
alongalinepassingthroughitsthickestpart.
2.Forthepurposesofsubheadings 16.02BIIIa)2aa)11andBIlia)2aa)22,theterm"partsthereof'shallapplyonlyto
preparedorpreservedmeatwhich,duetothesizeandthecharacteristics ofthecoherentmuscletissue,isidentifiable as
havingbeenobtainedfromhams,loins,collarsorshouldersofdomesticswine,asthecasemaybe.II Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
16.01 Sausagesandthelike,ofmeat,meatoffaloranimalblood:\
A.Liversausages 24(L) 24II B.Other(a): \IIIl I.Sausages,dryorforspreading ,uncooked 21(L)—llII.Other 21(L)—
16.02 Otherpreparedorpreservedmeatormeatoffal:
A.Liver:Il I.Gooseorduckliver 20 16\1II.Other 25(L) 25ll B.Other: llIl I.Poultrymeatoroffal:\Illl a)Containing 57%ormorebyweightofpoultrymeat(b):\ll||1.Containing uncooked meatoroffal;mixturesofcookedmeator
offalanduncooked meatoroffal:llIl aa)Containing onlyturkeymeat 21(L) 17ll bb)Other. 21(L)—Il 2.Other 21(L) 17
b)Containing 25%ormorebutlessthan57%byweightofpoultry
meat(b) 21(L) 17ll c)Other 21(L) 17
II.Gameorrabbitmeatoroffal 21 17
(a)Thelevyapplicabletosausagesimportedincontainerswhichalsocontainpreservative liquidiscollectedonthenetweight,i.e.afterdeductionoftheweightoftheliquid.
(b)Forthepurposeofdetermining thepercentageofpoultrymeat,theweightofanybonesistobedisregarded .

8.12.86 Official Journal of the European Communities 77 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
16.02 B. III. Other: 
(cont'd) a) Containing meat or offal of domestic swine: 
1. Containing bovine meat, uncooked 
2. Other, containing, by weight: 
aa) 80 % or more of meat or offal, of any kind, including fats of 
any kind or origin: 
11. Hams or loins (excluding collars); parts thereof ...... 
22. Collars or shoulders; parts thereof 
33. Other 
bb) 40 % or more but less than 80 % of meat or offal, of any 
kind, including fats of any kind or origin 
cc) Less than 40 °/o of meat or offal, of any kind, including fats 
of any kind or origin 
b) Other: 
1. Containing bovine meat or offal: 
aa) Uncooked; mixtures of cooked meat or offal and uncooked 
meat or offal 
bb) Other 
2. Other: 
aa) Of sheep or goats: 
11. Uncooked; mixtures of cooked meat or offal and 
uncooked meat or offal 
22. Other ·..... 
bb) Other 
16.03 Meat extracts, meat juices and fish extracts, in immediate packings of a net capacity 
of: 
A. 20 kg or more 
B. More than 1 kg but less than 20 kg 
C. 1 kg or less 
16.04 Prepared or preserved fish, including caviar and caviar substitutes: 
A. Caviar and caviar substitutes : 
I. Caviar (sturgeon roe) 
II. Other 
B. Salmonidae: 
I. Salmon > 
II. Other 26 (L) 
26 (L) 
26 (L) 
26 (L) 
26 (L) 
26 (L) 
20 
+ (L) (*) 
26 
20 
20 
26 
Free 
9 
24 
30 
30 
20 
20 
(a) See Annex. 
(*) In certain conditions a levy is applicable in addition to the customs duty. 26 
(a) 
(a) 
26 
Free 
4 
20 
30 
30 
5,5 
7 1 2 3 

78 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
number DescriptionRateofduty
Autonomous
%
orlevy
(L)Cpnventional
%
1 2 3 4
16.04
(cont'd)
16.05C.Herring :
I.Fillets,raw,coatedwithbatterorbreadcrumbs ,deepfrozen
II.Other
D.Sardines
E.Tunny
F.Bonito(Sardaspp.),mackerelandanchovies
G.Other:
I.Fillets,raw,coatedwithbatterorbreadcrumbs ,deepfrozen
II.Other \
Crustaceans andmolluscs,preparedorpreserved :
A.Crabs
B.Other18
23
25
25
25
18
25
20
2015
20
25
24
(a)
15
20
16
20
(a)SeeAnnex.

8.12.86 Official Journal of the European Communities 79 
CHAPTER 17 
SUGARS AND SUGAR CONFECTIONERY 
Notes 
1. This Chapter does not cover: 
(a) Sugar confectionery containing cocoa (heading No 18.06); 
(b) Chemically pure sugars (other than sucrose, glucose and lactose) and other products of heading No 29.43; or 
(c) Medicaments and other products of Chapter 30. 
2. Chemically pure sucrose, whatever its origin, is to be classified in heading No 17.01. 
Additional Notes 
1. For the purposes of heading No 17.01 : 
— "White sugar" means sugar, not flavoured or coloured, containing, in the dry state, 99,5 °/o or more 
sucrose, determined by the Polarimetrie method; 
— "Raw sugar" means sugar, not flavoured or coloured, containing, in the dry state, less than 99,5 % 
sucrose, determined by the Polarimetrie method. 
2. For the purposes of subheading 17.02 DI, "isoglucose" means the product obtained from glucose or its polymers with a 
content by weight in the dry state of at least 10 %  fructose. 
3. When imported in the form of an assortment, goods falling within subheading 17.04 D are to be classified according to the 
average content in milkfats, sucrose and starch of the assortment as a. whole. by weight of 
by weight of 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
1 3 4 
17.01 Beet sugar and cane sugar, in solid form: 
A. White sugar; flavoured or coloured sugar 80 (L) 
B. Raw sugar: 
I. For refining (a) : ! . . . . 80 (L) 
II. Other 80 (L) 
17.02 Other sugars in solid form; sugar syrups, not containing added flavouring' or 
colouring matter; artificial honey, whether or not mixed with natural honey; caramel: 
A. Lactose and lactose syrup: 
I. Containing, in the dry state, 99 °/o or more by weight of the pure 
product (b) 
II. Other 24 (L) 
24 (L) 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
(b) The customs treatment in respect of lactose and lactose syrup of subheading 17.02 A II shall also apply to the lactose and lactose syrup of the present 
subheading (17.02 A I). 2 

80 OfficialJournaloftheEuropeanCommunities 8.12.86l Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
17.02
(cont'd)B.Glucoseandglucosesyrup;maltodextrine andmaltodextrine syrup:
I.Glucoseandglucosesyrupcontaining ,inthedrystate,99%ormoreby
weightofthepureproduct(a):
a)Intheformofwhitecrystallinepowder,whetherornotagglomerated
b)Other
II.Other:
a)Intheformofwhitecrystallinepowder,whetherornotagglomerated
b)Other25(L)
25(L)
50(L)
50(L)—.
C.Maplesugarandsyrup:
I.Maplesugarinsolidform,flavouredorcoloured
II.Other67(L)
42-(L) 10
D.Othersugarsandsyrups:
I.Isoglucose .'
II.Other80(L)
80(L)—|| E.Artificialhoney,whetherornotmixedwithnaturalhoney 50(L)—
F.Caramel :
I.Containing 50%ormorebyweightofsucroseinthedrymatter
II.Other:
a)Intheformofpowder,whetherornotagglomerated
b)Other47(L)
47(L)
47(L)—
17.03 Molasses 65(L)(b)—
17.04 Sugarconfectionery ,notcontaining cocoa:
A.Liquoriceextractcontaining morethan10%byweightofsucrosebutnot
containing otheraddedsubstances 21
B.Chewinggumcontaining byweightofsucrose(includinginvertsugarexpressed
assucrose):
I.Lessthan60%
II.60%ormore16,5
-1-VC
16,5
+VC8
-1-VC
subjectto
amax.
of23
8
+VC
subjectto
amax.
of23
C.Whitechocolate 20,7
+VC13
+VC
subjectto
amax.
of274-ads
(a)Thecustomstreatmentinrespectofglucoseandglucosesyrupofsubheading 17.02BIIshallalsoapplytotheglucoseandglucosesyrupofthe
presentsubheading (17.02BI).
(b)Theautonomous dutyis:
—freefornon-decolourised molassesforthemanufacture offoragecontainingmolasses;
—9%fornon-decolourised sugarcanemolassescontaining lessthan63%byweightofsucroseinthedrymatter,forthemanufacture ofcoffee
substitutes ;
—19%fornon-decolourised molassesforthemanufacture ofcitricacid;
—67%forflavoured orcolouredmolasses .

8.12.86 OfficialJournaloftheEuropeanCommunities 81
IIl Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
r\I
17.04 D.Other:
(cont'd) I.Containing nomilkfatsorcontaining lessthan1,5%byweightofsuch
fats:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressedassucrose) 20,7
+VC13
+VC
subjectto
amax.
of27+adsIb)Containing byweightofsucrose(includinginvertsugarexpressedas
sucrose):
1.5%ormorebutlessthan30% 20,7
+VC13
+VC
subjectto
amax.
of27+ads
2.30%ormorebutlessthan40% 20,7
+VC13
+VC
subjectto
amax.
of27+ads|| 3.40%ormorebutlessthan50%:
aa)Containing nostarch 20,7
4-VC13
+VC
subjectto
amax.
of27+ads
bb)Other. 20,7
+VC13
+VC
subjectto
amax.
of27+ads
4.50%ormorebutlessthan60% 20,7
+VC13
4-VC
subjectto
amax.
of27+ads
5.60%ormorebutlessthan70%.... . 20,7
+VC13
+VC
subjectto
amax.
of27+ads
6.70%ormorebutlessthan80% 20,7
+VC13
+VC
subjectto
amax.
of27+ads
7.80%ormorebutlessthan90% 20,7
+VC13
+VC
subjectto
amax.
of27+ads
8.90%ormore 20,7
+VC13
+VC
subjectto
amax.
of27+ads

82 OfficialJournaloftheEuropeanCommunities 8.12.86
I Rateofduty
Heading
numberDescriptionAutonomous
%
•orlevy
(L)Conventional
%
1 2 3 4
17.04 D.II.Other :
(cont'd) a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose),. 20,7
+VC13
+VC
subjectto
amax.
of27+ads
b)Containing byweightofsucrose(includinginvertsugarexpressed as
sucrose):
1.5%ormorebutlessthan30% 20,7
+VC13
+VC
subjectto
amax.
of27+ads
2.30%ormorebutlessthan50% 20,7
+VC13
+VC
subjectto
amax.
of27+ads
3.50%ormorebutlessthan70% 20,7
+VC13
+VC
subjectto
amax.
of27+ads
4.70%ormore 20,7
+VC13
+VC
subjectto
amax.
of27+ads
[17.05]

8.12.86 OfficialJournaloftheEuropeanCommunities 83
CHAPTER 18
COCOA ANDCOCOA PREPARATIONS
Notes
1.ThisChapterdoesnotcoverthepreparations describedinheadingNo19.02,19.08,22.02,22.09or30.03containing
cocoaorchocolate .
2.HeadingNo18.06includessugarconfectionery containing cocoaand,subjecttoNote1ofthisChapter,otherfood
preparations containing cocoa.
Additional Note
Whenimportedintheformofanassortment,goodsfallingwithinsubheading 18.06Caretobeclassifiedaccordingtothe
averagecontentinsucroseandmilkfatsoftheassortment asawhole.
Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
18.01 Cocoabeans,wholeorbroken,raworroasted 6,7 .3
18.02 Cocoashells,husks,skinsandwaste 9 3
18.03 Cocoapaste(inbulkorinblock),whetherornotdefatted 25 15
18.04 Cocoabutter(fatoroil) 22 12
18.05 Cocoapowder,unsweetened 27 16
18.06 Chocolateandotherfoodpreparations containing cocoa:
A.Cocoapowder,nototherwise sweetened thanbytheadditionofsucrose,
containing byweightofsucrose :
I.Lessthan65% 29,6
4-VC10.
-1-VC
II.65%ormorebutlessthan80%..." 29,6
+VC10
-1-VC
III.80%ormore 29,6
-1-VC10
+VC
B.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3%byweightofsuchfats 22,3
.-1-VC12
+VC
subject
toamax.
of27+ads

84 OfficialJournaloftheEuropeanCommunities 8.12.86
I Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
18.06
(cont'd)B.II.Containing byweightofmilkfats :
a)3%ormorebutlessthan7% 22,3
+VC12
4-VC
subject
toamax.
of27+ads
b)7%ormore 22,3
+VC12
+VC
subject
toamax.
of27+ads
C.Chocolate andchocolategoods,whetherornotfilled;sugarconfectionery and
substitutesthereformadefromsugarsubstitution products,containing cocoa:
I.Containing nosucroseorcontaining lessthan5%byweightofsucrose
(includinginvertsugarexpressedassucrose) 22,3
+VC12
4-VC
subject
toamax.
of27+ads
II.Other: I
a)Containing nomilkfatsorcontaining ,lessthan1,5%byweightof
suchfatsandcontaining byweightofsucrose(includinginvertsugar
expressed assucrose):
1.Lessthan50% 22,3
4-VC12
+VC
subject
toamax.
of27+ads
2.50%ormore 22,3
4-VC12
+VC
subject ,
toamax. 1
of27+ads
b)Containing byweightofmilkfats :I
1.1,5%ormorebutlessthan3% 22,3
+VC12
+VC
subject
toamax.
of27+ads
2.3%ormorebutlessthan4,5% 22,3
4-VC12
+VC
subject
toamax.
of27+ads
3.4,5%ormorebutlessthan6% 22,3
+VC12
+VC
subject
toamax.
of27+ads
4.6%ormore 22,3
+VC12
+VC
subject
toamax.
of27+ads

8.12.86 OfficialJournaloftheEuropeanCommunities 85IIl Rateofduty
Heading
number . DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
18.06
(cont'd)D.Other:
I.Containing nomilkfatsorcontaining lessthan1,5%byweightofsuch
fats:
a)Inimmediate packingsofanetcapacityof500gorless
b)Other
II.Containing byweightofmilkfats :
a)1,5%ormorebutnotmorethan6,5%:
1.Inimmediate packingsofanetcapacityof500gorless
2.Other
.b)Morethan6,5%butlessthan26%:
1.Inimmediate packingsofanetcapacityof500gorless
2.Other
c)26%ormore:
1.Inimmediate packingsofanetcapacityof500gorless
2.Other22,3
+VC
22,3(a)
+VC
22,3(a)
+VC
22,3(a)
+VC
22,3
+VC
22,3(a)
+VC
22,3
+VC
22,3(a)
+VC •12
+VC
subject
toamax.
of27+ads
12
+VC
subject
toamax.
of27+ads
12
+VC
12
4-VC
(a)Dutysuspendedto19%foranindefiniteperiod.

8.12.86 86 OfficialJournaloftheEuropeanCommunities
CHAPTER 19
PREPARATIONS OFCEREALS ,FLOURORSTARCH ;PASTRY-COOKS '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 ,andproductsofsuchflourareto
beclassifiedwithsimilarproducts ,ofcerealflour.
Additional Note
Whenimportedintheformofanassortment,goodsfallingwithinsubheading 19.08Baretobeclassifiedaccordingtothe-
averagecontentinstarchysucroseandmilkfatsoftheassortmentasawhole.
II Raceofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
°/o
1 2 3 4
[19.01]
19.02 •Maltextract;preparations offlour,meal,starchormaltextract,ofakindusedas
infantfoodorfordieteticorculinarypurposes,containing lessthan50°/obyweight
ofcocoa:
A.Maltextract :
I.Withadryextractcontentof90%ormorebyweight
B.Other:
iI.Containing maltextractandnotlessthan30%byweightofreducing
sugars(expressed asmaltose)
II.Other:
a)Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats:
1.Containing lessthan14%byweightofstarch:
aa)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose(includinginvertsugarexpressedassucrose)....
bb)Containing byweightofsucrose(includinginvertsugar
expressed assucrose):
11.5%ormorebutlessthan60%
22.60%ormore16,3
+VC
16,3
+VC
19,6
+VC
19,6
+VC
19,6
+VC
19,6
+VC8
4-VC
8
+VC
11
+VC
.11
+VC
11
+VC
11
+VC

8.12.86 Official 1JournaloftheEuropeanCommunities 87
Heading
number DescriptionRateofduty
Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
19.02
(cont'd)B.II.a)2.Containing 14%ormorebutlessthan32%byweightofstarch:
aa)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose(includinginvertsugarexpressedassucrose)....
bb)Other
3.Containing 32%ormorebutlessthan45%byweightofstarch:
aa)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose(includinginvertsugarexpressedassucrose)....
bb)Other
4.Containing 45%ormorebutlessthan65%byweightofstarch:
aa)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose(includinginvertsugarexpressedassucrose)
bb)Other
5.Containing 65%ormorebutlessthan80%byweightofstarch:
aa)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose(includinginvertsugarexpressedassucrose)....
bb)Other
6.Containing 80%ormorebutlessthan85%byweightofstarch:
aa)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose(includinginvertsugarexpressedassucrose)....
bb)Other
7.Containing 85%ormorebyweightofstarch
b)Containing byweightofmilkfats :
1.1,5%ormorebutlessthan5%
2.5%ormore19,6
+vc
19,6
4-vc
19,6
+VC
19,6
+vc
19,6
+vc
19,6
+VC
19,6
+vc
19,6
4-VC
19,6
+vc
19,6
+VC
19,6
4-vc
19,6
+vc
19,6
4-VC11
+VC
11
+vc
11
4-VC
11
+vc
11
4-vc
11
4-VC
11
+VC
11
+VC
11
+VC
11
+VC
11
4-VC
11
+VC
11
+vc
19.03 Macaroni ,spaghettiandsimilarproducts :
A.Containing eggs
B.Other:
I.Containing nocommonwheatflourormeal
II.Other17,3
+vc
17,3
4-vc
17,3
4-vc12
+vc
12
+VC
12
+vc

88 Official Journal of the European Communities 8.12.86 
Rate of duty 
Heading 
number Description Autonomous . % 
or levy 
(L) Conventional 
°/o 
19.04 
19.05 
[19.06] 
19.07 
19.08 Tapioca and sago; tapioca and sago substitutes obtained from potato or other 
starches 
Prepared foods obtained by the swelling or roasting or cereals or cereal products 
(puffed rice, corn flakes and similar products) : 
A. Obtained from maize 
B. Obtained from rice 
C. Other 
Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, 
honey, eggs, fats, cheese or fruit; communion wafers, cachets of a kind suitable for 
pharmaceutical use, sealing wafers, rice paper and similar products: 
A. Crispbread 
B. Matzos 
• 
C. Communion wafers, cachets of a kind suitable for pharmaceutical use, sealing 
wafers, rice paper and similar products 
D. Other, containing by weight of starch: 
I. Less than 50 % 
II. 50 % or more 
Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa 
in any proportion: 
A. Gingerbread and the like, containing by weight of sucrose (including invèrt 
sugar expressed as sucrose) : 
I. Less than 30 % 
II. 30 % or more but less than 50 % 
III. 50 % or more 15,4 
+ vc 
14,3 
+ VC 
14,3 
+ VC 
14,3 
+ VC 
24 
+ VC 
20 
+ VC 
19,5 
+ VC 
26,5 
+ VC 
26,5 
+ VC 
29,2. 
+ VC 
29,2 
4- vc 
29,2 
+ vc 10 
+ vc 
6 
+ vc 
+ VC 
4- vc 
9 
+ vc 
subject 
to a max. 
of 24 + adf 
+ vc 
subject 
to a max. 
of 20 + adf 
7 
+ vc 
14 
+ vc 
14 
-I- vc 
13 
+ vc 
13 
+ vc 
13 
+ vc 1 2 3 4 

8.12.86 OfficialJournaloftheEuropeanCommunities 89
. Rateofduty
Heading
number DescriptionAutonomous '
%
orlevy
(L)Conventional
%
1 2 3 4
19.08
(cont'd)B.Other:
I.Containing nostarchorcontaining lessthan5%byweightofstarch,and
containing byweightofsucrose(includinginvertsugarexpressed as
sucrose):
a)Lessthan70% 29,2
+vc13
+vc
subject
toamax.
of35+ads
b)70%ormore . 29,2
+vc +vc
subject
toamax.
of35+ads
II.Containing 5%ormorebutlessthan32%byweightofstarch:\I
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose) 28
+vc13
+vc
subject
toamax.
of30+adf
b)Containing 5%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats 29,2
+vc13
+vc
subject
toamax.
of35+ads
2.Other 29,2
+vc13
+vc
subject
toamax.
of35+ads
c)Containing 30%ormorebutlessthan40%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats 29,2
+vc13
+vc
subject
toamax.
of35+ads
2.Other 29,2
+vc13
+vc
subject
toamax.
of35+ads
d)Containing 40%ormorebyweightofsucrose(includinginvertsugar
expressed assucrose):l
1.Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats 29,2
+vc13
+vc
subject
toamax.
of35+ads

90 OfficialJournaloftheEuropeanCommunities8.12.86
IIII Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
:(L)Conventional
%
1 2 3 4
19.08
(cont'd)
\B.II.d)2.Other
III.Containing 32%ormorebutlessthan50%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressedassucrose):29,2
+vc13
+vc
subject
toamax.
of35+ads
1.Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats 28
+vc13
+vc
subject
toamax.
of30+adf
2.Other 28
+vc13
+vc
subject
toamax.
of30+adf
b)Containing 5%ormorebutlessthan20%byweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats 29,2
+vc13
4-vc
subject
toamax.
of35+ads
2.Other 29,2
+vc13
+vc
subject
toamax.
of35+ads
c)Containing 20%ormorebyweightofsucrose(includinginvertsugar
expressed assucrose):
-1.Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats 29,2
+vc13
+vc
subject
toamax.
of35+ads
2.Other ..29,2
+vc13
+vc
subject
toamax.
of35+ads|| IV.Containing 50%ormorebutlessthan65%byweightofstarch:II
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats 28
+vc13
+vc
subject
toamax.
of30+adf

8.12.86 OfficialJournaloftheEuropeanCommunities 91
Heading
number/
DescriptionRateofduty
Autonomous
%
orlevy
(L)Conventional
°/o
1 2 3 4
19.08
(cont'd)B.IV.a)2.Other
b)Containing 5%ormorebyweightofsucrose(includinginvertsugar
expressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1,5%byweightof
suchfats
2.Other
V.Containing 65%ormorebyweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressedassucrose)
b)Other28
+vc
29,2
+vc
29,2
+vc
28
+vc
29,2
+vc13
+vc
subject
toamax.
of30+adf
13
+vc
subject
toamax.
of35+ads
13
+vc
subject
toamax.
of35+ads
13
+vc
subject
toamax.
of30+ads
13
+vc
subject
toamax.
of35+adf

8.12.8692 OfficialJournaloftheEuropeanCommunities
CHAPTER 20
PREPARATIONS OFVEGETABLES ,FRUITOROTHERPARTSOFPLANTS
Notes
1.ThisChapterdoesnotcover:
(a)Vegetablesorfruit,preparedorpreservedbytheprocessesspecifiedinChapters7and8;or
(b)Fruitjellies,fruitpastesorthelikeintheformofsugarconfectionery (headingNo17.04)orchocolate
confectionery (headingNo18.06).
2.ThevegetablesofheadingsNos20.01and20.02arethosewhichfallinheadingsNos07.01to07.05whenimported
inthestatesprovidedforinthoseheadings .
3.Edibleplants,partsofplantsandrootsofplantsconservedinsyrup(forexample,gingerandangelica)aretobe
classifiedwiththepreservedfruitfallingunderheadingNo20.06;roastedground-nuts aretobeclassifiedinheading
No20.06.
4.Tomatojuicethedryweightcontentofwhichis7%ormoreistobeclassifiedunderheadingNo20.02.
Additional Notes
1.Forthepurposesofsubheading20.02AI,thefollowingspeciesofmushroomsareregardedas"cultivatedmushrooms":
Agaricusspp.,Volvariaesculenta,Lentinusedodes,Flammulina velutipes,Pholiotaaegerita,Pholiotanameko,Pleurotus
ostreatus,Pleurotusflorida,Pleurotuspulmonarius ,Pleurotuscornucopiae ,Pleurotusabalonae,Pleurotuscolombinus ,
Pleurotuseringii,Strophariarugoso-annulata ,Tremallafuciformis,Auricularia auricula-judae ,Auricularia polytricha,
Auricularia porphyria,Coprinuscomatus,Rhodopaxillus nudus,Lepiotapudica,Lepiotapersonata,Agrocyteaegerita,
Agrocytecylindracea .
2.Thecontentofvarioussugarsexpressedassucrose("sugarcontent")oftheproductsclassifiedwithinthisChapter
corresponds tothefigureindicatedbyarefractometer {usedinaccordancewiththemethodprescribedintheAnnexto
Regulation (EEC)No543/86)atatemperatureof20°Candmultipliedbythefactor:
—0,93inrespectofproductsofheadingNo20.06,or
—0,95inrespectofproductsoftheotherheadings .
3.TheproductsclassifiedunderheadingNo20.06shallbeconsideredas"containingaddedsugar'whenthesugarcontent
thereofexceedsbyweightthepercentagesgivenhereunder,accordingtothekindoffruitconcerned:
—pineapplesandgrapes: 13%,
—otherfruits,includingmixturesoffruit:9%.
4.Forthepurposesofsubheading20.06BI,thefollowingexpressionshavethemeaningsherebyassignedtothem:
—"actualalcoholicstrengthbymass":thenumberofkilogramsofpurealcoholcontainedin100kgoftheproduct;
—"%mas":thesymbolforalcoholicstrengthbymass.
5.TheaddedsugarcontentofproductsclassifiedunderheadingNo20.07corresponds tothe"sugarcontent"lessthefigures
givenhereunder,accordingtothekindofjuiceconcerned:
—lemonortomatojuice:
—applejuice:
—grapejuice:
—otherfruitorvegetablejuices,includingmixturesofjuices:3,
11,
15,
13.
6.Forthepurposesofsubheadings 20.07AI,20.07BIa)1andb)1:
—"unfermented andnotcontainingspirit"meansgrapejuice(includinggrapemust)withanactualalcoholicstrengthby
volumeofnotmorethan1%vol;
—"actualalcoholicstrengthbyvolume"meansthenumberofvolumesofpurealcoholatatemperatureof,20°C
containedin100volumesoftheproductatthattemperature .
7.Forthepurposesofsubheadings 20.07BIa)1aa)and20.07BIb)1aa),"concentrated grapejuice(includinggrape
must)"meansgrapejuice(includinggrapemust)forwhichthefigureindicatedbyarefractometer (usedinaccordancewith
themethodprescribedintheAnnextoRegulation (EEC)No543/86)atatemperatureof20°Cisnotlessthan50,9%.

8.12.86 OfficialJournaloftheEuropeanCommunities 93
Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.01
22
22
22Free
22
'20
20.02
23a
18
18
22
24
2223
20
18
22
20
20
24
24
20.03
26
+(L)
2626
+ads
26Vegetables andfruit,preparedorpreservedbyvinegaroraceticacid,withorwithout
sugar,whetherornotcontaining salt,spicesormustard:
A.Mangochutney ..
B.Cucumbers andgherkins
C.Other
Vegetables preparedorpreservedotherwisethanbyvinegaroraceticacid:
A.Mushrooms :
I.Cultivated
II.Other
B.Truffles
C.Tomatoes
D.Asparagus
E.Sauerkraut
F.Capersandolives
G.Peas;beansinpod
H.Other,includingmixtures
Fruitpreservedbyfreezing,containing addedsugar:
A.Withasugarcontentexceeding 13%byweight
B.Other
Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,glac6orcrys­
tallised):
A.Ginger
B.Other:
I.Withasugarcontentexceeding 13%byweight
II.Other
Jams,fruitjellies,marmalades ,fruitpur£eandfruitpastes,beingcooked
preparations ,whetherornotcontaining addedsugar:
A.Chestnutpureeandpaste:
I.Withasugarcontentexceeding 13%byweight
II.Other
B.Jamsandmarmalades ofcitrusfruit:
I.Withasugarcontentexceeding 30%byweight
II.Withasugarcontentexceeding 13%butnotexceeding 30%byweight .
III.Other
C.Other:
I.Withasugarcontentexceeding 30%byweight:
a)Plumpur6eandplumpaste,inimmediatepackingsofanetcapacityexceeding 100kg,forindustrialprocessing (b)20.04
25 Free
25
+ads
2525
+(L)
25
20.05
30
+(L)
30
30
+(L)
30
+(L)
3030
+ads
30
25
+ads
25
+ads
27
28
+ads30
(a)Incertainconditionsanadditionalamountisprovidedforinadditiontothecustomsduty.
(b)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

94 Official Journal of the  European Communities 8.12. 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
C. I. b) Other 
II. With a sugar content exceeding 13 % but not exceeding 30 % by weight . 
III. Other 
Fruit otherwise prepared or preserved, ' whether or not containing added sugar or 
spirit: 
A. Nuts (including ground-nuts), roasted, in immediate packings of a net capacity: 
I. Of more than 1 kg 
II. Of 1 kg or less 
B. Other: 
I. Containing added spirit: 
a) Ginger: 
1. Of an actual alcoholic strength by mass not exceeding 11,85% 
mas 
2. Other 
b) Pineapples, in immediate packings of a net capacity: 
1. Of more than 1 kg: 
aa) With a sugar content exceeding 17 % by weight 
bb) Other 
2. Of 1 kg or less: 
aa) With a sugar content exceeding 19 % by weight ........ 
bb) Other 
c) Grapes : 
1. With a sugar content exceeding 13 % by weight 
2. Other 
d) Peaches, pears and apricots, in immediate packings of a net capacity: 
1. Of more than 1 kg: 
aa) With a sugar content exceeding 13 % by weight: 
11. Of an actual alcoholic strength by mass not exceeding 
11,85% mas 
22. Other 
bb) Other: 
11. Of an actual alcoholic strength by mass not exceeding 
11,85% mas 
22. Other 
2. Of 1 kg or less: 
aa) With a sugar content exceeding 15 % by weight 
bb) Other 30 
+ (L) 
30 
+ (L) 
30 
17 
22 
32 
32 
32 
+ (L) 
32 
32 
+ (L) 
32 
32 
+ (L) 
32 
32 
+ (L) 
32 
+ (L) 
32 
32 
32 
+ (L) 
32 1 
20.05 
(cont'd) 
20.06 2 3 4 
30 
+ ads 
30 
+ ads 
30 
14 
16 
' 20 
30 
+ 2 ads 
30 

8.12.86 OfficialJournaloftheEuropeanCommunities 95
Heading
number DescriptionRateofduty
Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.06
(cont'd)B.I.e)Otherfruits:
1.Withasugarcontentexceeding 9%byweight:
aa)Ofanactualalcoholicstrengthbymassnotexceeding
11,85%mas....
bb)Other32
+(L)
32
+(L)30
+2ads
2.Other:
aa)Ofanactualalcoholicstrengthbymassnotexceeding
11,85%mas
bb)Other
f)Mixturesoffruit:
1.Withasugarcontentexceeding 9%byweight:
aa)Ofanactualalcoholicstrengthbymassnotexceeding
11,85%mas
bb)Other32
32
'32
+(L)
3230
30
+2ads
2.Other:
aa)Ofanactualalcoholicstrengthbymassnotexceeding
11,85%mas ■
bb)Other
II.Notcontaining addedspirit:
a)Containing addedsugar,inimmediatepackingsofanetcapacityof
morethan1kg:
1.Ginger
2.Grapefruit segments
3.Mandarins (including tangerines andsatsumas);Clementines ,
wilkingsaridothersimilarcitrushybrids
4.Grapes
5.Pineapples :
aa)Withasugarcontentexceeding 17%byweight
•bb)Other
6.Pears:
aa)Withasugarcontentexceeding 13%byweight
bb)Other
7.Peachesandapricots :
aa)Withasugarcontentexceeding 13%byweight
bb)Other •
8.Otherfruits
9.Mixturesoffruit:
aa)Mixturesinwhichnosinglefruitexceeds50%ofthetotal
weightofthefruits
bb)Other.T^
32
32
23
23
+(L)
23
+(L)
23
+(L)
23
+(L)
23
23
+(L)
23
23
+(L)
23
23
+(L)
23
+(L).
23
+(L)30
Free
17
+2ads
21
+2ads
22
+2ads
22
+2ads
22
20
+2ads
20
22
+2ads
22
20
+2ads
20
+2ads
20
+2ads

96 Official Journal of the European Communities 8.12. 86 
Rate of duty 
Heading 
number Description Autonomous 
% 
or levy 
(L) 
II. b) Containing added sugar, in immediate packings of a net capacity of 
1 kg or less : 
1. Ginger .' 
2. Grapefruit segments 
3. Mandarins (including tangerines and satsumas); Clementines, 
wilkings and other similar citrus hybrids 
4. Grapes 
5. Pineapples: 
aa) With a sugar content exceeding 19 % by weight 
bb) Other 
6. Pears: 
aa) With a sugar content exceeding 15 % by weight 
bb) Other. 
7. Peaches and apricots: 
aa) With a sugar content exceeding 15 % by weight: 
11. Peaches 
22. Apricots 
bb) Other: 
11. Peaches 
22. Apricots 
8. Other fruits 
9. Mixtures of fruit: 
aa) Mixtures in which no single fruit exceeds 50 % of the total 
weight of the fruits 
bb) Other % 
c) Not containing added sugar, in immediate packings of a net capacity: 
1. Of 4,5 kg or more: 
aa) Apricots . ; 
bb) Peaches (including nectarines) and plums 
cc) Pears 
dd) Other fruits 
ee) Mixtures of fruit 
2. Of less than 4,5 kg: 
aa) Pears 
bb) Other fruits and mixtures of fruit 27 Free 
27 
+ (L) 17 
+ 2 ads 
27 
+ (L) 20 
+ 2 ads 
27 
+ (L) 24 
+ 2 ads 
27 
+ (L) 24 
4· 2 ads 
27 24 
27 
+ (L) 22 
+ 2 ads 
27 22 
27 
+ (L) 
27 
+ (L) 
27 
27 
27 
+ (L) 
27 
+ (L) 
27 
+ (L) 
17 
19 
23 
23 
23 
25 
25 Conventional 
% 
1 2 3 4 
20.06 Β. 
(cont'd) 
(a) See Annex. 22 
+ 2 ads 
24 
-I- 2 ads 
22 
24 
24 
+ 2 ads 
15 
+ 2 ads 
22 
+ 2 ads 
(a) 
(a) 
21 
(a) 
(a) 
21 
23 

8.12.86 OfficialJournaloftheEuropeanCommunities 97
ll Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.07 Fruitjuices(including ,grapemust)andvegetablejuices,whetherornotcontaining
addedsugar,butunfermented andnotcontaining spirit:
A.Ofadensityexceeding 1,33g/cm3at20°C:
I.Grapejuice(includinggrapemust):
a)•Ofavalueexceeding 22ECUper100kgnetweight
b)Ofavaluenotexceeding 22ECUper100kgnetweight :
1.Withanaddedsugarcontentexceeding 30%byweight
2.Other
II.Appleandpearjuice;mixturesofappleandpearjuice:
a)Ofavalueexceeding 22ECUper100kgnetweight
b)Other
III.Other:
a)Ofavalueexceeding 30ECUper100kgnetweight
b)Other
B.Ofadensityof1,33g/cm3orlessat20°C:
I.Grape,appleandpearjuice(includinggrapemust);mixturesofappleand
,pearjuice:
a)Ofavalueexceeding 18ECUper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Concentrated :
11.Withanaddedsugarcontentexceeding 30%byweight
22.Other
bb)Other:
11.Withanaddedsugarcontentexceeding 30%byweight
22.Other
2.Appleandpearjuice:
aa)Containing addedsugar
bb)Other
3.Mixturesofappleandpearjuice
b)Ofavalueof18ECUorlessper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Concentrated :
11.Withanaddedsugarcontentexceeding 30%byweight
22.Other50(a)
50
+(L)(a)
50(a)
42
42
+(L)
42
42
+(L)
28(a)
28(a)
28(a)
28(a)
25
25
25
28
+(L)(a)
28(a)28
+ads
28
+ads
.28
+ads
28
+ads
24
4-ads
25
28
+ads
28
+ads
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

98 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
numberDescriptionRateofduty
Autonomous
%
-orlevy
(L)Conventional
%
1 2 3 4
20.07
(cont'd)B.I.b)1.bb)Other:
11.Withanaddedsugarcontentexceeding 30%byweight
22.Other
2.Applejuice:
aa)Withanaddedsugarcontentexceeding 30%byweight ...
bb)Withanaddedsugarcontentof30%orlessbyweight....
cc)Notcontaining addedsugar
3.Pearjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight ...
bb)Withanaddedsugarcontentof30%orlessbyweight....
cc)Notcontaining addedsugar
4.Mixturesofapplearidpearjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight ...
bb)Other28
+(L)(a)
28(a)
25
+(L)
25
25
25
+(L)
25
25
25
+(L)
2528
+ads
28
+ads
24
+ads
24
+ads
25
24
+ads
24
+ads
25
II.Other:
a)Ofavalueexceeding 30ECUper100kgnetweight: i
1.Orangejuice
2.Grapefruit juice
3.Lemonjuiceandothercitrusfruitjuices:
aa)Containing addedsugar
bb)Other
4.Pineapplejuice:
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
22.Other21
21
21
21
22
22
21
21
24
24
22
2219
+ads
15
+ads
18
+ads
19
19
+ads
20
20
+ads
21
21
+ads
22
19
+ads
20
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

8.12.86 OfficialJournaloftheEuropeanCommunities 99
Heading
numberDescriptionRateofduty
Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.07
(cont'd)B.II.a)7.bb)Other:
11.Containing addedsugar
22.Other24
2421
+ads
22
b)Ofavalueof30ECUorlessper100kgnetweight:
1.Orangejuice:
aa)Withanaddedsugarcontentexceeding 30%byweight ...
bb)Other
2.Grapefruit juice:
aa)Withanaddedsugarcontentexceeding 30%byweight ...
bb)Other21
+(L)
21
21
+(L)
2119
4-ads
19
+ads
15
+ads
15
+ads
3.Lemonjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight ...
bb)Withanaddedsugarcontentof30%orlessbyweight....
cc)Notcontaining addedsugar
4.Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding 30%byweight ...
bb)-Withanaddedsugarcontentof30%orlessbyweight....
cc)Notcontaining addedsugar
5.Pineapplejuice:
aa)Withanaddedsugarcontentexceeding 30%byweight ...
bb)Withanaddedsugarcontentof30%orlessbyweight....
cc)Notcontaining addedsugar
6.Tomatojuice:
aa)Containing addedsugar
bb)Other21
+(L).
21
21
21
+(L)
21
21
22
+(L)
22
22
21
2118
+ads
18
+ads
19
18
4-ads
18
4-ads
19
19
4-ads
19
4-ads
20
20
4-ads
21

100 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.07
(cont'd)B.II.b)7.Otherfruitandvegetablejuices:
aa)Withanaddedsugarcontentexceeding 30%byweight 24
+(L)21
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 24 21
4-adsIl cc)Notcontaining addedsugar 24 22
8.Mixtures : IIII
aa)Ofcitrusfruitjuicesandpineapplejuice:II||11.Withanaddedsugarcontentexceeding 30%byweight 22
+(L)19
+ads||22.Withanaddedsugarcontentof30%orlessbyweight 22 19
+ads
33.Notcontaining addedsugar ' 22 20Il bb)Other: I I
11.Withanaddedsugarcontentexceeding 30%byweight 24
+(L)21
+ads
22.Withanaddedsugarcontentof30%orlessbyweight 24 21
+ads
33.Notcontaining addedsugar 24 22

8.12.86 OfficialJournaloftheEuropeanCommunities 101
CHAPTER 21
MISCELLANEOUS EDIBLEPREPARATIONS
Notes
1.ThisChapterdoesnotcover:
(a)MixedvegetablesofheadingNo07.04;
(b)Roastedcoffeesubstitutescontaining coffeeinanyproportion (headingNo09.01);
(c)SpicesandotherproductsofheadingsNos09.04to09.10;
(d)Yeastputupasamedicament andotherproductsofheadingNo30.03;or
(e)PreparedenzymesofheadingNo35.07.
2.ExtractsofthesubstitutesreferredtoinNote1(b)abovearetobeclassifiedinheadingNo21.02.
3.ForthepurposesofheadingNo21.05,theexpression "homogenised composite foodpreparations ''means
preparations ofakindusedasinfantfoodorfordieteticpurposes,consistingofafinelyhomogenised mixtureoftwo
ormorebasicingredients suchasmeat(includingmeatoffal),fish,vegetablesandfruit.Fortheapplication ofthis
definition ,noaccountistobetakenofsmallquantitiesofanyingredients whichmaybeaddedto'themixturefor
seasoning,preservation orotherpurposes .Suchpreparations maycontainasmallquantityofvisiblepiecesof
ingredients otherthanmeat,meatoffalorfish.
Additional Notes
1.Forthepurposesofsubheading 21.07D,theexpression "preparedmilk,inpowderform"meansproductshavinga
powderedmilkcontent(calculatedasthetotalmilkprotein,lactoseandmilkfatcontent)ofmorethan40°/obyweight.
2.Forthepurposesofsubheading 21.07E,theterm"cheesefondues"shallbetakentomeanpreparations containing 12%or
morebutlessthan18°/oofmilkfatsandmadefrommeltedcheese(Emmentaler andGruyereexclusively)withtheaddition
ofwhitewine,kirsch,starchandspicesandputupinimmediatepackingsofanetcapacityof1kgorless.
Entryundertheaforementioned subheading isfurthermore subjecttotheproductionofacertificateissuedinaccordance
withtheconditionslaiddownbythecompetentauthoritiesoftheEuropeanCommunities .
3.Forthepurposesofsubheading 21.07.Fill,"isoglucose"meanstheproductobtainedfromglucoseoritspolymerswitha
contentbyweightinthedrystateofatleast10°/ofructose.|| Rateofduty
Heading
numberDescriptionAutonomous
°/o
orlevy
(L)Conventional
%
1 2 3 4
[21.01]
21.02 Extracts,essencesorconcentrates ,ofcoffee,teaormateandpreparations witha
basisofthoseextracts,essencesorconcentrates ;roastedchicoryandotherroasted
coffeesubstitutes andextracts,essencesandconcentrates thereof: \
A..Extracts,essencesorconcentrates ofcoffeeandpreparations withabasisof
thoseextracts,essencesorconcentrates 30 18
B.Extracts,essencesorconcentrates ofteaormat£andpreparations withabasisof
thoseextracts,essencesorconcentrates 30 12

102 OfficialJournaloftheEuropeanCommunities 8.12.86
\• Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.02
(cont'd)C.Roastedchicoryandotherroastedcoffeesubstitutes :
I.Roastedchicory 18
II.Other 16,9
+vc8
+vc
D.Extracts,essencesandconcentrates ofroastedchicoryandotherroastedcoffee
substitutes :II I.Ofroastedchicory 22 —
II.Other 16,9(a)
+vc
21.03 Mustardflourandpreparedmustard:
A.Mustardflour,inimmediate packingsofanetcapacity :
I.Of1kgorless 10 -8\\ II.Ofmorethan1kg 5 4
B.Preparedmustard 17 14
21.04 Sauces;mixedcondiments andmixedseasonings :
A.Mangochutney,liquid 20 Free
B.Sauceswithabasisoftomatopurée 20 16
C.Other 20 12
21.05 Soupsandbroths,inliquid,solidorpowderform;homogenised compositefood
preparations :
A.Soupsandbroths,inliquid,solidorpowderform 22 18
B.Homogenised compositefoodpreparations 24 22
21.06 Naturalyeasts(activeorinactive);preparedbakingpowders: N
A.Activenaturalyeasts
I.Cultureyeast 23 17Il II.Bakers'yeast:||a)Dried 22,1
+vc15
+vc||b)Other
i22,1
+vc15
+vc
III.Other 31 23II B.Inactivenaturalyeasts:IlI.Intablet,cubeorsimilarform,orinimmediate packingsofanetcapacity
of1kgorless 17 13
l.\II.Other 10 8II C.Preparedbakingpowders 19 9,5
(a)Dutysuspendedto14%foranindefiniteperiod.

8.12.86 OfficialJournaloftheEuropeanCommunities 103
I-I Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 .2 3 4
21.07 Foodpreparations notelsewherespecifiedorincluded : I
A.Cerealsingrainorearform,pre-cooked orotherwiseprepared :
I.Maize •
II.Rice
III.Other20,8
+vc
20,8
+vc
20,8
+vc■8
+vc
13
+vc
13
+vc
B.Ravioli,macaroni,spaghettiandsimilarproducts,notstuffed,cooked;the
foregoingpreparations ,stuffed,whetherornotcooked:
I.Notstuffed,cooked :
a)Dried
b)Other.
II.Stuffed :
a)Cooked
b)Other20,8
-1-vc
20,8
+vc
20,8
+vc
20,8
+vc10
+vc
10
+vc
13
+vc
13
+vc
-C.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3%byweightofsuchfats
II.Containing byweightofmilkfats :
a)3%ormorebutlessthan7%
b)7%ormore.20,8
+vc
20,8
+vc
20,8
+vc13
+vc
13
+vc
13
+vc
D.Preparedyoghourt ;preparedmilk,inpowderform,foruseasinfants'foodor
fordieteticorculinarypurposes :
I.Preparedyoghourt :
a)Inpowderform,containing byweightofmilkfats :
1.Lessthan1,5%
2.1,5%ormore
b)Other,containing byweightofmilkfats :
1.Lessthan1,5%
2.1,5%ormorebutlessthan4%
3.4%ormore
II.Other,containing byweightofmilkfats :
a)Lessthan1,5%,andcontaining byweightofmilkproteins(nitrogen
contentx6,38):
1.Lessthan40%
2.40%ormorebutlessthan55%20,8
+vc
20,8
+vc
20,8
-1-vc
20,8
+vc
20,8
+vc
20,8
+vc
20,8
-1-vc13
+vc
13
+vc
13
+vc
13
-1-vc
13
+vc
13
+vc
13
+vc

104 OfficialJournaloftheEuropeanCommunities 8.12.86
\ Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 .2 3 4
21.07
(cont'd)D.II.a)3.55%ormorebutlessthan70% 20,8
4-vc13
4-vcIl 4.70%ormore 20,8 13II||4-vc 4-vcII b)1,5%ormore 20,8 13|| I4-vc 4-vc
E.Cheesefondues 20,8 13Il +vc 4-vcIIII subjectto' Il amax.\\IIIl of35ECU \IIII per100kgIIIIInetli F.Flavouredorcolouredsugarsyrups:li I.Lactosesyrup 67(L)—li II.Glucosesyrupandmaltodextrine syrup 67(L)—II III.Isoglucose syrups 67(L)—
IV.Other : 67(L)li G.Other :li I.Containing nomilkfatsorcontaining lessthan1,5%byweightofsuchII||
fats: IIIlIl a)Containing nosucroseorcontaining lessthan5%byweightofIIsucrose(includinginvertsugarexpressedassucrose):I \II 1.Containing nostarchorcontaining lessthan5%byweightof \IIstarch ..• 25 20||2.Containing byweightofstarch: 1Il aa)5%ormorebutlessthan32% 20,8 13II+vc +vcII bb)32%ormorebutlessthan45% 20,8 13li l4-vc 4-vcIl cc)45%ormore 20,8 13
4-vc 4-vcII b)Containing 5%ormorebutlessthan15%byweightofsucroseII(includinginvertsugarexpressedassucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8 13II+vc 4-vc|| 2.Containing byweightofstarch:Il aa)5%ormorebutlessthan32% 20,8 13
+vc 4-vc|| bb)32%ormorebutlessthan45% '20,8 13
4-vc 4-vc
cc)45%ormore .' 20,8 13
4-vc +vc

8.12.86 OfficialJournaloftheEuropeanCommunities 105
II l Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.07
(cont'd)G.I.c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
+vc13
+vc
2.Containing byweightofstarch:I I
aa)5%ormorebutlessthan32% 20,8
+vc13
+vc
bb)32%ormorebutlessthan45%....: 20,8
+vc13
+vc
\cc)45%ormore 20,8
+vc13
+vc
d)Containing 30%ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressedassucrose):•
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
+vc13
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20,8
+vc13
4-vc
bb)32%ormore 20,8
+vc13
4-vc
e)Containing 50%ormorebutlessthan85%byweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
4-vc13
+vc
2.Other 20,8
+vc13
+vc
f)Containing 85%ormorebyweightofsucrose(includinginvertsugar
expressed assucrose) 20,8
+VC13
4-vc
II.Containing 1,5%ormorebutlessthan6%byweightofmilkfats :I
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressedassucrose):
( 1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
+vc13
4-vc||2.Containing byweightofstarch:
\aa)5%ormorebutlessthan32% 20,8
4-vc13
+vc.
bb)32%ormorebutlessthan45% 20,8
+vc13
+vc
cc)45%ormore 20,8
+vc13
4-vc

106 OfficialJournaloftheEuropeanCommunities 8.12.86
l Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%-•
1 2 3 4
21.07
(cont'd)G.II.b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
+vc13
+vc
2.Containing byweightofstarch:I||
aa)5%ormorebutlessthan32% 20,8
+vc13
+vc
bb)32%ormore 20,8
+vc13
+vc
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
n
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
+vc13
+vc
2.Containing byweightofstarch:||
aa)5%ormorebutlessthan32% 20,8
+vc13
+vc
bb)32%ormore 20,8
+vc13
+vc
d)Containing 30%ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc
e)Containing 50%ormorebyweightofsucrose(includinginvertsugar
expressed assucrose) 20,8
4-vc13
+vcIl III.Containing 6%ormorebutlessthan12%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch •. 20,8
+vc13
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20,8
+vc13.
+vc
bb)32%ormore 20,8
+vc13
+vc
b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc

8.12.86 Official Journal of the European Communities 107 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
G. III. c) Containing 15 % or more but less than 30 % by weight of sucrose 
(including invert sugar expressed as sucrose) : 
1. Containing no starch or containing less than 5 % by weight of 
starch 
2. Other 
d) Containing 30 °/o or more but less than 50 % by weight of sucrose 
(including invert sugar expressed as sucrose) : 
1. Containing no starch or containing less than 5 % by weight of 
starch 
2. Other 
e) Containing 50 % or more by weight of sucrose (including invert sugar 
expressed as sucrose) 
IV. Containing 12 % or more but less than 18 % by weight of milkfats: 
a) Containing no sucrose or containing less than 5 % by weight of 
sucrose (including invert sugar expressed as sucrose) : 
1. Containing no starch or containing less than 5 % by weight of 
• starch 
2. Other 
b) Containing 5 % or more but less than 15 % by weight of sucrose 
(including invert sugar expressed as sucrose) : 
1. Containing no starch or containing less than 5 % by weight of 
starch 
2. Other 
c) Containing 15 % or more by weight of sucrose (including invert sugar 
expressed as sucrose) 
V. Containing 18 % or more but less than 26 % by weight of milkfats: 
a) Containing no sucrose or containing less than 5 % by weight of 
sucrose (including invert sugar expressed as sucrose) : 
1. Containing no starch or containing less than 5 % by weight of 
starch 
2. Other 
b) Containing 5 % or more by weight of sucrose (including invert sugar 
expressed as sucrose) 20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 
20,8 
+ vc 1 2 3 4 
21.07 
(cont'd) 
13 
+ vc 
' 13 
+ VC 
13 
+ VC 
ν 
13 
+ vc 
13 
+ VC 
13 
-I- vc 
13 
-I- vc 
13 
-I- vc 
13 
+ VC 
13 
+ VC 
13 
-I- vc 
13 
+ vc 
13 
+ VC 

108 OfficialJournaloftheEuropeanCommunities 8.12.86
l \ Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.07
(cont'd)G.VI.Containing 26%ormorebutlessthan45%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%•byweightof
\ sucrose(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweightofIl
starch 20,8 13II l +vc +vc
2.Other 20,8 13
+vc +vc
b)Containing 5%ormorebutlessthan25%byweightofsucrose IIlIl '(includinginvertsugarexpressedassucrose): \
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8 13 II +vc +vc
2.Other 20,8 13 II 4-vc +vcIl c)Containing 25%ormorebyweightofsucrose(includinginvertsugarIl
expressed assucrose) 20,8 13
4-vc +vc
VII.Containing 45%ormorebutlessthan65%byweightofmilkfats : \IlIl a)Containing nosucroseorcontaining lessthan5%byweightof\||li sucrose(includinginvertsugarexpressedassucrose):Il 1.Containing nostarchorcontaining lessthan5%byweightofI l
starch 20,8 13
I +vc +vc
2.Other 20,8 13
+vc +vcIl b)Containing 5%ormorebyweightofsucrose(includinginvertsugar
expressed assucrose): I
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8 13
+vc +vcIl 2.Other 20,8 13
I +vc +vc
VIII.Containing 65%ormorebutlessthan85%byweightofmilkfats :Il a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose(incluseinvertsugarexpressed assucrose) 20,8 13
\ +vc +vcII b)Other 20,8 13
I +vc +vcIl IX.Containing 85%ormorebyweightofmilkfats 20,8 13|| l+vc +vc

8.12.86 OfficialJournaloftheEuropeanCommunities109
CHAPTER 22
BEVERAGES ,SPIRITSANDVINEGAR
Notes
1.ThisChapterdoesnotcover:
(a)Seawater(headingNo25.01);
(b)Distilledandconductivity waterandwaterofsimilarpurity(headingNo28.58);
(c)Aceticacidofaconcentration exceeding10%byweightofaceticacid(headingNo29.14);
(d)Medicaments ofheadingNo30.03;or
(e)Perfumeryortoiletpreparations (Chapter33).
2.ForthepurposesofheadingsNos22.08and22.09,thealcoholicstrengthistobetakentobethealcoholicstrengthby
volumeatatemperatureof20°C.
"%vol"isthesymbolforalcoholicstrengthbyvolume.
Additional Notes
1.ForthepurposesofheadingsNos22.04,22.05and22.06andsubheading22.07A:
(a)"actualalcoholicstrengthbyvolume"meansthenumberofvolumesofpurealcoholcontainedatatemperatureof
20°Cin100volumesoftheproductatthattemperature ;
(b)"potentialalcoholicstrengthbyvolume"meansthenumberofvolumesofpurealcoholatatemperatureof20°C
capableofbeingproducedbytotalfermentation ofthesugarscontainedin100volumesoftheproductatthat
temperature ;
(c)"totalalcoholicstrengthbyvolume"meansthesumoftheactualandpotentialalcoholicstrengths;
(d)"naturalalcoholicstrengthbyvolume"meansthetotalalcoholicstrengthbyvolumeofaproductbeforeany
enrichment ;
(e)"%vol"isthesymbolforalcoholicstrengthbyvolume.
2.ForthepurposesofheadingNo22.04,"grapemustinfermentation "meanstheproductderivedfromthefermentationof
grapemust,havinganactualalcoholicstrengthbyvolumeofmorethan1°/ovolandlessthanthree-fifthsofitstotal
alcoholicstrengthbyvolume.
3.ForthepurposesofheadingNo22.05:
A."Sparklingwine"(subheading22.05A)meansaproducthavinganactualalcoholicstrengthofnotlessthan8,5°/o
vol,obtained:
—eitherbyfirstorsecondalcoholicfermentation offreshgrapes,grapemustorwine,andreleasing,whenthe
containerisopened,carbondioxidederivedexclusivelyfromthefermentation ,
orfromwineandreleasing,whenthecontainerisopened,carbondioxidederivedwhollyorpartlyfromthe
additionofthisgas,
andhaving,whenkeptatatemperatureof20°Cinclosedcontainers,anexcesspressureduetocarbondioxidein
solutionofnotlessthan3bars.
B."Totaldryextract"meansthecontentingramsperlitreofallthesubstancesinaproductwhich,undergivenphysical
conditions,donotvolatilise .
Thetotaldryextractmustbedeterminedwiththedensimeterat20°C.
C.(a)Thepresenceintheproductsfallingwithinsubheading22.05Cofthequantitiesoftotaldryextractperlitre
indicatedinI,II,IIIandIVbelowdoesnotaffecttheirclassification :
I.Productsofanactualalcoholicstrengthbyvolumeofnotmorethan13%vol:90gramsorlessoftotaldry
extractperlitre;
II.Productsofanactualalcoholicstrengthbyvolumeofmorethan13%volbutnotmorethan15%vol:130
gramsorlessoftotaldryextractperlitre;

110 OfficialJournaloftheEuropeanCommunities 8.12.86
III.Productsofanactualalcoholicstrengthbyvolumeofmorethan15%volbutnotmorethan18%vol:
130gramsorlessoftotaldryextractperlitre;
IV.Productsofanactualalcoholicstrengthbyvolumeofmorethan18%volbutnotmorethan22%vol:
330gramsorlessoftotaldryextractperlitre.
Productswithatotaldryextractexceedingthemaximumquantityshownaboveineachcategoryaretobe
classifiedinthefollowingcategory,exceptthatifthetotaldryextractexceeds330gramsperlitretheproductsare
tobeclassifiedinsubheading 22.05CV.
(b)Theaboverulesdonotapplytoproductsfallingwithinsubheadings 22.05CIIIa)1,b)1andb)2and22.05
CIVa)1,b)1andb)2.
4.Subheading 22.05Cshallbetakentoinclude:
(a)Grapemustwithfermentation arrestedbytheadditionofalcohol,thatistosayaproduct:
—havinganactualalcoholicstrengthbyvolumeofnotlessthan12%volbutlessthan15%vol,and
—obtainedbytheadditiontounfermented grapemusthavinganaturalalcoholicstrengthbyvolumeofnotlessthan
8,5%volofaproductderivedfromthedistillationofwine;
(b)Winefortifiedfordistillation ,thatistosayaproduct:
—havinganactualalcoholicstrengthbyvolumeofnotlessthan18%volbutnotmorethan24%vol,
—obtainedexclusivelybytheadditiontowinecontainingnoresidualsugarofanunrectifiedproductderivedfrom
thedistillationofwineandhavingamaximumactualalcoholicstrengthbyvolumeof86°/ovol,and
—havingamaximumvolatileacidityof2,40gramsperlitre,expressedasaceticacid;
(c)Liqueurwine,thatistosayaproduct:
—havingatotalalcoholicstrengthbyvolumeofnotlessthan17,5°/ovolandanactualalcoholicstrengthbyvolume
ofnotlessthan15.%vol,butnotmorethan22°/ovol,and
—obtainedfromgrapemustorwine,whichmustcomefromvinevarietiesapprovedinthethirdcountryoforiginfor
theproductionofliqueurwineandhaveaminithumnaturalalcoholicstrengthbyvolumeof12°/ovol:
—byfreezing,or
—bytheadditionduringorafterfermentation
—ofaproductderivedfromthedistillationofwine,or
—ofconcentrated grapemustor,inthecaseofcertainqualityliqueurwinesappearingonalisttobeadopted
ofwinesforwhichsuchpracticeistraditional,ofgrapemustconcentrated bydirectheat,which,apartfrom
thisoperation,corresponds tothedefinitionofconcentrated grapemust,or
—ofamixtureoftheseproducts.
However,certainqualityliqueurwinesappearingonalisttobeadoptedmaybeobtainedfromunfermented fresh
grapemustwhichdoesnotneedtohaveaminimumnaturalalcoholicstrengthbyvolumeof12°/ovol.
5.Forthepurposesofsubheading22.07A,theexpression"piquette"meanstheproductobtainedbythefermentation of
untreatedgrapemarcmaceratedinwaterorbyextractionoffermentedgrapemarcwithwater:
6.Forthepurposesofsubheading22.07BI,thefollowingareregardedas"sparkling":
—fermentedbeveragesinbottleswith"mushroom"stoppersheldinplacebytiesorfastenings,
—fermentedbeveragesotherwiseputup,withanexcesspressureofnotlessthan1,5bars,measuredatatemperatureof
20°C.
7.Forthepurposesofsubheading22.10A,theexpression"winevinegar"meansvinegarobtainedexclusivelybyacetous
fermentation ofwineandhavingatotalacidityofnotlessthan60gramsperlitre,expressedasaceticacid.

8.12.86 Official Journal of the European Communities 111 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
22.01 
22.02 
22.03 
22.04 
22.05 Waters,- including spa waters and aerated waters; ice and snow: 
A. Spa waters, natural or artificial; aerated waters 
B. Other 
Lemonade, flavoured spa waters and flavoured aerated waters, and other non-
alcoholic beverages, not including fruit and vegetable juices falling within heading 
No 20.07: 
A. Not containing milk or milkfats 
B. Other, containing by weight of milkfats: 
I. Less than 0,2 % ,. 
II. 0,2 % or more but less than 2 % . 
III. 2 % or more 
Beer made from malt 
Grape must, in fermentation or with fermentation arrested otherwise than by the 
addition of alcohol 
Wine of fresh grapes; grape must with fermentation arrested by the addition of 
alcohol: 
A. Sparkling wine 
B. Wine other than that referred to in A in bottles with "mushroom" stoppers held 
in place by ties or fastenings; wine otherwise put up with an excess pressure due 
to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured 
at a temperature of 20 °C 
C. Other: 
I. Of an actual alcoholic strength by volume not exceeding 13 % vol, in 
containers holding: 
a) Two litres or less 
b) More than two litres 
II. Of an actual alcoholic strength by volume exceeding 13 % vol but not 
exceeding 15 % vol, in containers holding: 
a) Two litres or less 
b) More than two litres 
III. Of an actual alcoholic strength by volume exceeding 15 % vol but not 
exceeding 18 % vol, in containers holding: 
a) Two litres or less : 
1. Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and Setubal 
muscatel (c) i 
2. Other Free 
20 
12,7 
+ vc 
12,7 
+ vc 
12,7 
+ vc 
30 
40 (a) 
40 ECU 
per hi (a) 
40 ECU 
per hi (a) 
14,5 ECU 
per hi (a) (b) 
10,9 ECU 
per hi (a) (b) 
16,9 ECU 
per hi (a) (b) 
13,3 ECU 
per hi (a) (b) 
18,1 ECU 
per hi (b) 
20,6 ECU 
per hi (a) (b) 4 
Free 
15 
8 
+ vc 
8 
+ vc 
8 
+ vc 
24 
10,9 ECU 
per hi (b) 
13,3 ECU 
per hi (b) 
16,3 ECU 
per hi (b) 
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to  the customs duty. 
(b) The exchange rate to be applied in converting into national currencies the unit of account in which the customs duty is expressed shall, 
notwithstanding General Rule C 3 contained in Part I, Section I, be the representative rate, if such rate is fixed for the purposes of the common 
agricultural policy. 
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities. 1 2 3.4 
8 

112 OfficialJournaloftheEuropeanCommunities 8.12.86
\ Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
22.05 C.III.b)Morethantwolitres:
(cont'd) 1.Port,Madeira,sherryandSetubalmuscatel(a) 14,5ECU 13,3ECU
perhi(b)perhi(b)
2.Tokay(AszuandSzamorodni )(a) 14,5ECU
perhi(b)
(
3.Other 16,9ECU
perhi(b)(c)
IV.Ofanactualalcoholicstrengthbyvolumeexceeding 18%volbutnot\
exceeding22%vol,incontainersholding: \
a)Twolitresorless: IlIl 1.Port,Madeira,sherry,Tokay(AszuandSzamorodni )andSetuballiII muscatel(a) 19,3ECU 17,5ECU
perhi(b)perhi(b)
2.Other 23ECU 23ECU *
l perhi(b)(c)perhi(b)
b)Morethantwolitres: l
1.Port,Madeira,sherryandSetubalmuscatel(a) 15,7ECU 14,5ECU II perhi(b)perhi(b)
2.Tokay(AszuandSzamorodni )(a).. 15,7ECU II perhi(b)
3.Other 23ECU 23ECU
\ perhi(b)(c)perhi(b)
V.Ofanactualalcoholicstrengthbyvolumeexceeding 22%vol,in
containersholding : Il
a)Twolitresorless 1,93ECU11 perhi\ li per%voll li \ ofalcohol \II \ +12,1ECUII perhi(b)(c)li b)Morethantwolitres 1,93ECUII ! perhilII per%volII \ ofalcohol
•(b)(c)
22.06 Vermouths ,andotherwinesoffreshgrapesflavouredwitharomaticextracts:
A.Ofanactualalcoholicstrengthbyvolumeof18%volorless,incontainersIll holding :
I.Twolitresorless 17ECU _Ill \ perhi
II.Morethantwolitres 14ECUIll l perhi
B.Ofanactualalcoholicstrengthbyvolumeexceeding 18%volbutnotexceeding
22%vol,incontainersholding: , IIll I.Twolitresorless 19ECU-l
\ perhi
II.Morethantwolitres 16ECU
\perhi
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .
(b)Theexchangeratetobeappliedinconvertingintonationalcurrenciestheunitofaccountinwhichthecustomsdutyisexpressedshall,
notwithstanding GeneralRuleC3containedinPartI,SectionI,betherepresentative rateifsuchrateisfixedforthepurposesofthecommonagricultural policy.
(c)Incertainconditionsacountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

1138.12.86 OfficialJournaloftheEuropeanCommunities
Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
12■ 3 4
22.06
(cont'd)1,60ECU
perhi
per%vol
ofalcohol
+10ECU
perhi
1,60ECU
perhi
per%vol
ofalcoholC.Ofanactualalcoholicstrengthbyvolumeexceeding 22%vol,incontainers
holding :
I.Twolitresorless '•••
II.Morethantwolitres
Otherfermentedbeverages (forexample,cider,perryandmead):
A.Piquette22.07
1,60ECU
perhi
per%vol
ofalcohol
subject
toamin.
of9ECU
perhi(a)
30ECU
perhi
12ECU
perhi
9ECU
perhiB.Other:
I.Sparkling
II.Still,incontainers holding :
a)Twolitresorless
b)Morethantwolitres
Ethylalcoholorneutralspirits,undenatured ,ofanalcoholicstrengthof80%volor
higher;denaturedspirits(includingethylalcoholandneutralspirits)ofanystrength:
A.Denaturedspirits(includingethylalcoholandneutralspirits)ofanystrength ..
B.Ethylalcoholorneutralspirits,undenatured ,ofanalcoholicstrengthof80%
volorhigher22.08
16ECU
perhi
30ECU
perhi
22.09 Spirits(otherthanthoseofheadingNo22.08);liqueursandotherspirituous
beverages;compoundalcoholicpreparations (knownasconcentrated extracts)for
themanufacture ofbeverages :
A.Spirits(otherthanthoseofheadingNo22.08),incontainersholding:
I.Twolitresorless (b) 1,60ECU
perhi
per%vol
ofalcohol
+10ECU
perhi
1,60ECU
perhi
per%vol
ofalcoholII.Morethantwolitres (b)
(a)Incertainconditionsacountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
(b)SeeAnnex.

114 OfficialJournaloftheEuropeanCommunities 8.12.86
l Rateofduty
Heading
number Description 'Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
22.09
(cont'd)B.Compound alcoholicpreparations (knownas"concentrated extracts")forthe
manufacture ofbeverages :
I.Aromaticbittersofanalcoholicstrengthof44,2to49,2%volcontaining
from1,5to6%byweightofgentian,spicesandvariousingredients and
from4to10%ofsugar,incontainersofacapacityof0,5litreorless.. 30
subject
toamin.
of1,60ECU
perhi
per%vol
ofalcoholFree
II.Other 30
subject
toamin.
of1,60ECU
perhi
per%vol
ofalcohol27
subject
toamin.
of1,60ECU
perhi
per%vol
ofalcohol
l C.Spirituousbeverages : lili
I.Rum,arrackandtafia,incontainersholding :||
a)Twolitresorless 1,10ECU
perhi
per%vol
ofalcohol
+10ECU
perhi1ECU
perhi
per%vol
ofalcohol
+5ECU
perhi
b)Morethantwolitres 1,10ECU
perhi
per%vol
ofalcohol1ECU
perhi
per%vol
ofalcohol
II.Gin,incontainers holding :
a)Twolitresorless 1,20ECU
perhi
per%vol
ofalcohol
+10ECU
perhi1ECU
perhi
per%vol
ofalcohol
+5ECU
perhi
b)Morethantwolitres 1,20ECU
perhi
per%vol
ofalcohol ,1ECU
perhi
per%vol
ofalcohol
III.Whisky :
a)Bourbonwhiskey,incontainersholding(a):
1.Twolitresorless.1,20ECU
perhi
per%vol
ofalcohol
+10ECU
perhi0,40ECU
perhi
per%vol
ofalcohol
+3ECU
perhi
'2.Morethantwolitres 1,20ECU
perhi
per%vol
ofalcohol0,40ECU
perhi
per%vol
ofalcohol
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

8.12.86 Official Journal of the European Communities 115 
Rate of duty 
Heading 
number Description Autonomous % 
or levy 
(L) Conventional 
% 
22.09 C. III. b) Other, in containers holding: 
(cont'd) 1. Two litres or less 
2. More than two litres 
IV. Vodka with an alcoholic strength of 45,4 % vol or less and pltfm, pear or 
cherry spirit (excluding liqueurs), in containers holding: 
a) Two litres or less 
b) More than two litres 
V. Other, in containers holding: 
a) Two litres or less .... 
b) More than two litres 1,20 ECU 
per hi 
per % vol 
of alcohol 
+ 10 ECU 
per hi 
1,20 ECU 
per hi 
per % vol 
of alcohol 
1,60 ECU 
per hi 
per % vol 
of alcohol 
+ 10 ECU 
per hi 
1,60 ECU 
per hi 
per % vol 
of alcohol 
1,60 ECU 
per hi 
per % vol 
of alcohol 
+ 10 ECU 
per hi 
1,60 ECU 
per hi 
per % vol 
of alcohol 
22.10 Vinegar and substitutes for vinegar : 
A. Wine vinegar, in containers holding: 
I. Two litres or less 
II. More than two litres .... 
B. Other, in containers holding: 
I. Two litres or less 
II. More than two litres .... 8 ECU 
per hi (b) 
6 ECU 
per hi (b) 
8 ECU 
per hi 
6 ECU 
per hi 
(a) See Annex. 
(b) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty. 1 2 3 4 
0,40 ECU 
per hl 
per % vol 
of alcohol 
+ 3 ECU 
per hi 
0,40 ECU 
per hi 
per % vol 
of alcohol 
1,30 ECU 
per hi 
per % vol 
of alcohol 
+ 5 ECU 
per hi 
1,30 ECU 
per hi 
per % vol 
of alcohol 
(a) 
(a) 

116 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 23
RESIDUES ANDWASTEFROMTHEFOODINDUSTRIES ;PREPARED ANIMAL FODDER
Additional Notes
1.Forthepurposesofsubheadings 23.05Aand23.06AI,thefollowingexpressionsshallhavethemeaningsherebyassigned
tothem:
—"actualalcoholicstrengthbymass":thenumberofkilogramsofpurealcoholcontainedin100kgoftheproduct;
—"potentialalcoholicstrengthbymass":thenumberofkilogramsofpurealcoholcapableofbeingproducedbytotal
fermentation ofthesugarscontainedin100kgoftheproduct;
—"totalalcoholicstrengthbymass":thesumoftheactualandpotentialalcoholicstrengthsbymass;
—"%mas":thesymbolforalcoholicstrengthbymass.
2.Forthepurposesofsubheading 23.07B,theexpression"milkproducts"meanstheproductsfallingwithinheadingsNos
04.01,04.02,04.03and04.04andwithinsubheadings 17.02Aand21.07FI.
l Rateofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
23.01 Floursandmeals,ofmeat,offals,fish,crustaceans ormolluscs,unfitforhuman
consumption ;greaves:
A.Floursandmealsofmeatandoffals;greaves 4 Free
B.Floursandmealsoffish,crustaceans ormolluscs 5 2
23.02 Bran,sharpsandotherresiduesderivedfromthesifting,millingorworkingof
cerealsorofleguminous vegetables :
A.Ofcereals :
I.Ofmaizeorrice:
a)Withastarchcontentnotexceeding 35%byweight 21(L)—
b)Other ■. 21(L)—liII.Ofothercereals : l
a)Ofwhichthestarchcontentdoesnotexceed28%byweight,andof
whichtheproportion thatpassesthroughasievewithanapertureof
0,2mmdoesnotexceed10%byweightoralternatively theprop­
ortionthatpassesthroughthesievehasanashcontent,calculated on
thedryproduct,equaltoormorethan1,5%byweight 21(L)1
b)Other 21(L)—
B.Ofleguminous vegetables 8

8.12. 86 Official Journal of the European Communities 117 
Rate of duty 
Heading 
number Description Autonomous 
°/o 
or levy 
(L) Conventional 
% 
23.03 
23.04 
23.05 
23.06 Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling 
dregs and waste; residues of starch manufacture and similar residues: 
A. Residues from the manufacture of starch from maize (excluding concentrated 
steeping liquors), of a protein content, calculated on the diy product: 
I. Exceeding 40 % by weight 
II. Not exceeding 40 % by weight 
B. Other: 
I. Beet-pulp, bagasse and other waste of sugar manufacture 
II. Other 
Oil-cake and other residues (except dregs) resulting from the extraction of vegetable 
oils: 
A. Oil-cake and other residues resulting from the extraction of olive oil: 
I. Containing 3 % or less by weight of olive oil 
II. Containing more than 3 % by weight of olive oil . 
B. Other 
Wine lees; argol: 
A. Wine lees: 
I. Having a total alcoholic strength by mass not exceeding 7,9 % mas and a 
dry matter content not less than 25 % by weight 
II. Other ! 
B. Argol 
Products of vegetable origin of a kind used for animal food, not elsewhere specified 
or included: 
A. Acorns, horse chestnuts and pomace or marc of fruit: 
I. Grape marc: 
a) Having a total alcoholic strength by mass not exceeding 4,3 % mas 
and a dry matter content not less than 40 % by weight 
b) Other 
II. Other 
B. Other 27 (L) 
Free 
Free 
Free 
Free 
Free (L) 
Free 
Free (a) 
2,03 ECU 
per kg 
of total 
alcohol (a) 
Free 
Free (a) 
2,03 ECU 
per kg 
of total 
alcohol (a) 
Free 
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty. 1 2 3 4 
Free 
Free 
Free 
Free 
Free 
Free 
2 4 . 

118 OfficialJournaloftheEuropeanCommunities 8.12.86
I Rateofduty
Heading
number DescriptionAutonomous
°/o
orlevy
(L)Conventional
%
1 2 3 4
23.07 Sweetenedforage;otherpreparations ofakindusedinanimalfeeding:
\A.Fishormarinemammalsolubles 9 6
B.Other,,containing starch,glucose,glucosesyrup,maltodextrine ormaltodextrine
syrupfallingwithinsubheadings 17.02Band21.07FII,ormilkproducts :
l I.Containing starch,glucose,glucosesyrup,maltodextrine ormaltodextrine IIIII syrup: IIIlli a)Containing nostarchorcontaining 10%orlessbyweightofstarch:li1.Containing nomilkproductsorcontaining lessthan10%by
weightofsuchproducts 15(L)I.
2.Containing notlessthan10%butlessthan50%byweightof
milkproducts 15(L)Il3.Containing notlessthan50%butlessthan75%byweightof
milkproducts 15(L)
4.Containing notlessthan75%byweightofmilkproducts 15(L)—
b)Containing morethan10%butnotmorethan30%byweightof
starch:
1.Containing nomilkproductsorcontaining lessthan10%by
weightofsuchproducts ' 15(L)
2.Containing notlessthan10%butlessthan50%byweightof
milkproducts 15(L)
3.Containing notlessthan50%byweightofmilkproducts 15(L)—
c)Containing morethan30%byweightofstarch:
1.Containing nomilkproductsorcontaining lessthan10%by
weightofsuchproducts ,15(L)_
2.Containing notlessthan10%butlessthan50%byweightof
milkproducts 15(L)_II 3.Containing notlessthan50%byweightofmilkproducts 15(L)—
II.Containing nostarch,glucose,glucosesyrup,maltodextrine or
maltodextrine syrupbutcontaining milkproducts ... 15(L)—
C.Other 15 —

1198.12.86 OfficialJournaloftheEuropeanCommunities
CHAPTER 24
TOBACCO
il l Rateofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
24.01 Unmanufactured tobacco;tobaccorefuse:
A.Flue-cured Virginiatypeandlightair-curedBurleytypetobacco(including
Burleyhybrids);lightair-curedMarylandtypeandfire-curedtobacco(a)....30
subject
toamin.
of29ECU
andamax.
of70ECU
per100kg
net23
subject
toamin.
of28ECU
andamax.
of30ECU
per100kg
net
B.Other ..30
subject
toamin.
of29ECU
andamax.
of70ECU
per100kg
net14
subject
toamin.
of28ECU
-andamax.
of70ECU
per100kg
net
24.02 Manufactured tobacco;tobaccoextractsandessences:||
A.Cigarettes......... .........'180 90
B.Cigars.......... ......... 80 52
C.Smoking tobacco .......... 180 117\\D.Chewing tobaccoandsnuff ......... ......... 100 65
IE.Other,includingagglomerated tobaccointheformofsheetsorstrip
40 26
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

120 OfficialJournaloftheEuropeanCommunities 8.12.86
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT;SULPHUR ;EARTHSANDSTONE;PLASTERING MATERIALS ,LIMEANDCEMENT
Notes
1.ExceptwheretheircontextorNote3tothisChapterotherwiserequire,theheadingsofthisChapteraretobetaken
toapplyonlytogoodswhichareinthecrudestate,orwhichhavebeenwashed(evenwithchemicalsubstances
eliminating theimpuritieswithoutchangingthestructureoftheproduct),crushed,ground,powdered ,levigated,
sifted,screened,concentrated byflotation,magneticseparationorothermechanical orphysicalprocesses (not
includingcrystallisation )butnotcalcinedorsubjectedtoanyfurtherprocessthanaprocessspeciallymentioned in
anyheadinginrespectofthegoodsdescribedtherein.
2.ThisChapterdoesnotcover:
(a)Sublimedsulphur,precipitated sulphurorcolloidalsulphur(headingNo28.02);
(b)Ferrousearthcolourscontaining 70%ormorebyweightofcombinedironevaluatedasFeaOs(headingNo
28.23);
(c)Medicaments andotherproductsofChapter30;
(d)Perfumery ,cosmeticortoiletpreparations ofheadingNo33.06;
(e)Roadandpavingsetts,curbsandflagstones (headingNo68.01),mosaiccubes(headingNo68.02)androofing,
facinganddampcourseslates(headingNo68.03);
(f)Preciousor,semi-precious stones(headingNo71.02);
(g)Culturedcrystals(otherthanopticalelements)weighingnotlessthan2,5gramseach,ofsodiumchlorideorof
magnesium oxideofheadingNo38.19;opticalelementsofsodiumchlorideorofmagnesium oxide(headingNo
90.01);or
(h)Writingordrawingchalks,tailors'orbilliardschalks(headingNo98.05).
3.HeadingNo25.32istobetakentoapply,interalia,to:earthcolours,whetherornotcalcinedormixedtogether;
naturalmicaceous ironoxides;meerschaum (whetherornotinpolishedpieces)andamber;agglomerated
meerschaum andagglomerated amber,inplates,rods,sticksorsimilarforms,-notworkedaftermoulding ;jet;stron­
tianite(whetherornotcalcined),otherthanstrontiumoxide;brokenpottery.
ll Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
25.01 Commonsalt(includingrocksalt,seasaltandtablesalt);puresodiumchloride;salt
liquors;seawater:
A.Commonsalt(includingrocksalt,seasaltandtablesalt)andpuresodium
chloride,whetherornotinaqueoussolution :
I.Forchemicaltransformation (separation ofNafromCI)forthemanu­
factureofotherproducts(a) 1ECU
per
1000kg
net—
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

8.12.86 OfficialJournaloftheEuropeanCommunities 121
Rateofduty
Heading
numberDescriptionAutonomous Conventional
% %
12 3 4
25.01
(cont'd)
5ECU
per
1000kg
net
16ECU
per
1000kg
net
Free2,5ECU
per
1000kg
net
5,20ECU
per
1000kg
net
Free
Free Free25.02
25.03
25.04Free
10
Free
Free
1A.II.Other:
a)Denaturedorforindustrialuses(includingrefining)otherthanthe
preservation orpreparation offoodstuffsforhumanoranimal
consumption (a)
b)Other
B.Saltliquors;seawater .
Unroasted ironpyrites
Sulphurofallkinds,otherthansublimedsulphur,precipitated sulphurandcolloidal
sulphur:
A.Crude
B.Other
Naturalgraphite
Naturalsandsofallkinds,whetherornotcoloured,otherthanmetal-bearing sands
fallingwithinheadingNo26.01
Quartz(otherthannaturalsands);quartzite,includingquartzitenotfurtherworked
thanroughlysplit,roughlysquaredorsquaredbysawing
Clay(forexample,kaolinandbentonite),andalusite,kyaniteandsillimanite,whether
ornotcalcined,butnotincludingexpandedclaysfallingwithinheadingNo68.07;
mullite;chamotteanddinasearths
Chalk
Naturalcalciumphosphates,naturalaluminium calciumphosphates,apatiteand
phosphatic chalk
Naturalbariumsulphate(barytes);naturalbariumcarbonate (witherite),whetheror
notcalcined,otherthanbariumoxide:
A.Bariumsulphate
B.Bariumcarbonate ,whetherornotcalcined25.05Free
3,2
Free
Free
Free
Free
Free25.06
25.07
Free
Free25.08
[25.09]
25.10Free Free
25.11
Free
3Free
1
(a)Entryunderthissubheading issubjecttoconditionstobedeterminedbythecompetentauthorities .

122 OfficialJournaloftheEuropeanCommunities 8.12.86
\ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
25.12 Siliceousfossilmealsandsimilarsiliceousearths(forexample,kieselguhr,tripoliteor
diatomite),whetherornotcalcined,ofanapparentdensityof1000kg/m3orless..Free 0,5
25.13 Pumicestone;emery;naturalcorundum ,naturalgarnetandothernaturalabrasives,
whetherornotheat-treated :
A.Crudeorinirregularly shapedpieces Free Free
B.Other '3 0,9
25.14Slate,includingslatenotfurtherworkedthanroughlysplit,roughlysquaredor
squaredbysawing Free Free
25.15Marble,travertine,ecaussineandothercalcareousmonumental andbuildingstoneof
anapparentdensityof2500kg/m3ormoreandalabaster,includingsuchstonenot
furtherworkedthanroughlysplit,roughlysquaredorsquaredbysawing:
A.Crude;roughlysplitorroughlysquared;notfurtherworkedthansquaredby
sawingorsplitting,ofathicknessexceeding25cm Free Free
B.Notfurtherworkedthansquaredbysawingorsplitting,ofathicknessnot
exceeding 25cm:
I.Alabaster Free Free
II.Other 10 4,4
25.16Granite,porphyry,basalt,sandstoneandothermonumental andbuildingstone,
includingsuchstonenotfurtherworkedthanroughlysplit,roughlysquaredor
squaredbysawing:
A.Crude;roughlysplitorroughlysquared;notfurtherworkedthansquaredby
sawingorsplitting,ofathicknessexceeding 25cm Free Free
B.Notfurtherworkedthansquaredbysawingorsplitting,ofathicknessnot
exceeding 25cm:
I.Granite,porphyry,syenite,lava,basalt,gneiss,trachyteandothersimilar
hardrocks;sandstone 7 3,5
II.Othermonumental andbuildingstone:
a)Calcareous stoneofanapparentdensityoflessthan2500kg/m3... 6 2,5
b)Other Free Free
25.17Pebblesandcrushedorbrokenstone(whetherornotheat-treated ),gravel,macadam
andtarredmacadam,ofakindcommonlyusedforconcreteaggregates ,fprroad
metallingorforrailwayorotherballast;flintandshingle,whetherornotheat­
treated;granulesandchippings (whetherornotheat-treated )andpowderofstones
fallingwithinheadingNo25.15or25.16 Free Free
25.18 Dolomite,whetherornotcalcined,includingdolomitenotfurtherworkedthan
roughlysplit,roughlysquaredorsquaredbysawing;agglomerated dolomite
(includingtarreddolomite): ,
lA.Crudedolomite Free Free
B.Calcineddolomite 4' 1,8
C.Agglomerated dolomite 5 2,2

8.12.86 Official Journal of the European Communities 123 
Heading 
number Description Rate of duty 
Autonomous 
% Conventional 
% 
1 3 4 
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) 
magnesia, whether or not containing small quantities of other oxides added before 
sintering; other magnesium oxide, whether or not chemically pure: 
A. Magnesium oxide other than calcined natural magnesium carbonate 
B. Other 
Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, 
whether or not coloured, but  not including plasters specially prepared for use in 
dentistry 
Limestone flux and calcareous stone, commonly used for the manufacture of lime or 
cement 
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide 
Portland cement, ciment fondu, slag cement, supersulphate cement and similar 
hydraulic cements, whether or not coloured or in the form of clinker 
Asbestos 
Mica, including splittings; mica waste 
Natural steatite, including natural steatite not further worked than roughly split, 
roughly squared or squared by sawing; talc: 
A. Natural steatite, including natural steatite not further worked than roughly split, 
roughly squared or squared by sawing 
B. Natural steatite, crushed or powdered: 
I. Talc in immediate packings of a net capacity of 1  kg or less 
II. Other 
Natural cryolite and natural chiolite 
Crude natural borates and concentrates thereof (calcined or not), but not including 
borates separated from natural brine; crude natural boric acid containing not more 
than 85 % of H3BO3 calculated on the dry weight 9 
Free 
Free 
Free 
Free 
Free 
Free 
Free 
Free 4.1 
Free 
Free 
Free 
3,5 
3.2 
Free 
Free 
Free 
3,2 
0,9 
Free 
Free 25.19 
25.20 
25.21 
25.22 
25.23 
25.24 
[25.25] 
25.26 
25.27 
25.28 
[25.29] 
25.30 2 
4 
8 
8 
3 

124 OfficialJournaloftheEuropeanCommunities 8.12,86
\ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
25.31 Felspar,leucite,nephelineandnephelinesyenite;fluorspar :
A.Fluorspar
B.Other3
FreeFree
Free
25.32 Mineralsubstancesnotelsewherespecifiedorincluded :
A.Naturalmicaceous ironoxides
B.Other3
Free1,8
(a)
(a)SeeAnnex.

8.12. 86 Official Journal of the European Communities 125 
CHAPTER 26 
METALLIC ORES, SLAG AND ASH 
Notes v 
1. This Chapter does not cover: 
(a) Slag and similar industrial waste prepared as macadam (heading No 25.17); 
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No 25.19); 
(c) Basic  slag of Chapter 31 ; 
(d) Slag wool, rock wool or similar mineral wools (heading No 68.07); 
(e) Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels and other waste and scrap, of precious metal 
(heading No 71.11); or 
(f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 
2. For the purposes of heading No 26.01, the term "metallic ores" means minerals of mineralogical species actually used 
in the metalurgical industry for the extraction of mercury, of the metals of heading No 28.50 or of the metals of 
Section XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however, 
include minerals which have been submitted to  processes not normal to the metallurgical industry. 
3. Heading No 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the extraction 
of metals or as a basis for the manufacture of chemical compounds of metals. 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
1 2 3 4 
26.01 Metallic ores and concentrates and roasted iron pyrites : 
A. Iron ores and concentrates and roasted iron pyrites: -
I. Roasted iron pyrites 
II. Other (ECSC) Free Free 
Free 
B. Manganese ores and concentrates, including manganiferous iron ores and 
concentrates with a manganese content of 20 % or more by weight (ECSC) . . . Free 
C. Uranium ores and concentrates: 
I. Uranium ores and pitchblende, and concentrates thereof, with a uranium 
content of more than 5 % by weight (Euratom) Free Free 
II. Other Free Free 
D. Thorium ores and concentrates: <• 
I. Monazite; urano-thorianite and other thorium ores and concentrates, with 
a thorium content of more than 20 % by weight (Euratom) Free Free 
• II. Other Free Free 
E. Other ores and concentrates Free Free 

126 OfficialJournaloftheEuropeanCommunities 8.12.86ll Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
26.02 Slag,dross,scalingsandsimilarwastefromthemanufacture ofironorsteel:
A.Blast-furnace dust(ECSC) Free
B.Other ; Free Free
26.03 Ashandresidues(otherthanfromthemanufacture ofironorsteel),containing
metalsormetalliccompounds Free Free
26.04 Otherslagandash,includingkelp Free Free

8.12.86 OfficialJournaloftheEuropeanCommunities 127
CHAPTER 27
MINERAL FUELS,MINERAL OILSANDPRODUCTS OFTHEIRDISTILLATION ;
BITUMINOUS SUBSTANCES ;MINERAL WAXES
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemicallydefinedorganiccompounds ,otherthanchemicallypuremethaneandpropanewhichareto
beclassifiedinheadingNo27.11; ,
(b)Medicaments fallingwithinheadingNo30.03;or
(c)Mixedunsaturated hydrocarbons fallingwithinheadingNo33.01,33.04or38.07.
2.HeadingNo27.07istobetakentoincludeproductssimilartothoseobtainedbythedistillationofhightemperature
coaltarbutwhichareobtainedbythedistillation oflowtemperature coaltarorothermineraltars,byprocessing
petroleumorbyanyotherprocess,providedthattheweightofthearomaticconstituent exceedsthatofthenon­
aromaticconstituents .
3.References inheadingNo27.10topetroleum oilsandoilsobtainedfrombituminous mineralsaretobetakento
includenotonlypetroleum oilsandoilsobtainedfrombituminous mineralsbutalsosimilaroils,aswellasthose
consistingofmixedunsaturated hydrocarbons ,obtainedbyanyprocess,providedthattheweightofthenon-aromatic
constituents exceedsthatofthearomaticconstituents .
4.HeadingNo27.13istobetakentoincludenotonlyparaffinwaxandtheotherproductsspecifiedtherein,butalso
1similarproductsobtainedbysynthesisorbyotherprocesses .
Additional Notes(a)
1.ForthepurposesofheadingNo27.10:
\
A."Lightoils"(subheading 27.10A)meansoilsandpreparations ofwhich90%ormorebyvolume(includinglosses)
distilsat210°C(ASTMD86method);
B."Specialspirits"(subheading 27.10AIIIa))meanslightoilsasdefinedinparagraphAabove,notcontainingany
anti-knockpreparations ,andwithadifferenceofnotmorethan60°Cbetweenthetemperatures atwhich5.%and
90%(includinglosses)distilbyvolume; ~
C."Whitespirit"(subheading 27.10AIIIa)1)meansspecialspiritsasdefinedinparagraphBabovewithaflashpoint
higherthan21°CbytheAbel-Pensky method(b);
D."Mediumoils"(subheading 27.10B)meansoilsandpreparations ofwhichlessthan90°/obyvolume(includinglosses)
distilsat210°Cand65°/oormorebyvolume(includinglosses)distilsat250°C(ASTMD86method);
E."Heavyoils"(subheading 27.10C)meansoilsandpreparations ofwhichlessthan65%byvolume(includinglosses)
distilsat250°CbytheASTMD86methodorofwhichthedistillationpercentageat250°Ccannotbedetermined by
thatmethod;
F."Gasoils"(subheading 27.10CI)meansheavyoilsasdefinedinparagraphEaboveofwhich85%ormoreby
volume(includinglosses)distilsat350°C(ASTMD86method);
(a)Unlessotherwisestated,theterm"ASTMmethod"meansthemethodslaiddownbytheAmericanSocietyforTestingandMaterialsinthe
1976editionofstandarddefinitionsandspecifications forpetroleumandlubricatingproducts.
(b)Theterm"Abel-Pensky method"meansmethodDIN(DeutscheIndustrienormen )51755—März1974publishedbytheDNA(Deutscher
Normenausschuß ),Berlin15.

128 OfficialJournaloftheEuropeanCommunities 8.12.86
G."Fueloils"(subheading 27.10CII)meansheavyoilsasdefinedinparagraphEabove(otherthangasoilsasdefinedin
paragraphFabove)which,foracorresponding dilutedcolourC,haveaviscosityV:
—notexceedingthatshowninlineIofthefollowingtablewhenthesulphatedashescontentislessthan1%bythe
ASTMD874methodandthesaponification indexislessthan4bytheASTMD939-54method;
—exceedingthatshowninlineIIwhenthepourpointisnotlessthan10°CbytheASTMD97method;
—exceedingthatshowninlineIbutnotexceedingthatshowninlineIIwhen25%ormorebyvolumedistilsat
1300°CbytheASTMD86methodor,iflessthan25%.byvolumedistilsat300°C,whenthepourpointis
higherthan10°CbelowzerobytheASTMD97method.Theseprovisionsapplyonlytooilshavingadiluted
colourCoflessthan2. ,
DilutedcolourC/viscosityVconcordance table
ColourC 00,5 11,522,533,544,5 55,566,577,5and
above
Viscosity I4445,4915,125,342,471,1119200.33556294315802650
VII7777915,125,342,471,111920033556294315802650
Theterm"viscosityV"meansthekinematicviscosityat50°Cexpressedin10~6m2s¯1bytheASTMD445method.
Theterm"dilutedcolourC"meansthecolourofaproduct,asdetermined bytheASTMD1500method,afteronepart
ofsuchproducthasbeenmixedwith99partsbyvolumeofcarbontetrachloride .Thecolourmustbedetermined
immediately afterdilution .
Thissubheading coversonlyfueloilsofnaturalcolour.
Subheading 27.10CIIdoesnotcoverheavyoilsdefinedinparagraphEaboveforwhichitisnotpossibleto
determine :
—thedistillationpercentageat250°CbytheASTMD86method(zeroshallbedeemedtobeapercentage);
—thekinematicviscosityat50°CbytheASTMD445method;
—orthedilutedcolourCbytheASTMD1500method.
Suchproductsfallwithinsubheading 27.10CIII.
2.ForthepurposesofheadingNo27.11,theexpressions "commercialpropane"and"commercialbutane"(subheading 27.11B
I)shallbetakentoapplytoproductswitharelativevapourpressureintheliquidstateandat,37,8°Cofnotmorethan
24,5barsbytheASTMD1267method .
3.ForthepurposesofheadingNo27.12,theexpression"crudepetroleumjelly"(subheading 27.12A)shallbetakentoapply
topetroleumjellyofanaturalcolourhigherthan4,5bytheASTMD1500method.
4.Forthepurposesofsubheading 27.13BI,theterm"crude"shallbetakentoapplytoproducts:
(a)withanoilcontentof3,5orhigherbytheASTMD721method,iftheirviscosityat100°Cislowerthan
9x10~6m2s¯IbytheASTMD445method;or
I
(b)ofanaturalcolourhigherthan3bytheASTMD1500method,iftheirviscosityat100°Cis9x10¯6m2s¯1or
higherbytheASTMD445method .
5.ForthepurposesofheadingsNos27.10,27.11and27.12andsubheading 27.13B,theterm"specificprocess"shallbetaken
toapplytothefollowingoperations :
(a)vacuumdistillation ;
(b)re-distillation byaverythoroughfractionation process;

8.12.86 OfficialJournaloftheEuropeanCommunities129
(c)cracking;
(d)reforming;
(e)extractionbymeansofselectivesolvents;
(f)theprocesscomprisingallthefollowingoperations:processingwithconcentrated sulphuricacid,oleumorsulphuric
anhydride,neutralisation withalkalineagents;decolourisation andpurification withnaturallyactiveearth,activated
earth,activatedcharcoalorbauxite;
(g)polymerisation ;
(h)alkylation;
(ij)isomerisation ;
(k)(inrespectofproductsofsubheading27.10Conly)desulphurisation withhydrogenresultinginareductionofatleast
85°/oofthesulphurcontentoftheproductsprocessed(ASTMD126659Tmethod);
(I)(inrespectofproductsofheadingNo27.10only)deparaffining byaprocessotherthanfiltering;
(m)(inrespectofproductsofsubheading27.10Conly)treatmentwithhydrogenatapressureofmorethan20barsanda
temperatureofmorethan250°Cwiththeuseofacatalyst,otherthantoeffectdesulphurisation ,whenthehydrogen
constitutesanactiveelementinachemicalreaction.Thefurthertreatmentwithhydrogenoflubricating oilsofsub­
heading27.10CIII(e.g.hydrojtnishing ordecolourisation )inorder,moreespecially,toimprovecolourorstability
shallnot,however,bedeemedtobeaspecificprocess;
(n)(inrespectofproductsofsubheading27.10CIIonly)atmospheric distillation,onconditionthatlessthan30%of
theseproductsdistils,byvolume,includinglosses,at300°CbytheASTMD86method.If30°/oormorebyvolume,
includinglosses,ofsuchproductsdistilsat300°CbytheASTMD86method,thequantitiesofproductswhichmaybe
obtainedduringtheatmospheric distillationandwhichfallwithinsubheadings 27.10Aand27.10Bshallbedutiable
atthesameratesasthoseprovidedforundersubheading 27.10CIIc)accordingtothekindandvalueoftheproducts
usedandonthenetweightoftheproductsobtained .Thisruleshallnotapplytoproductssoobtainedwhich,withina
periodofsixmonthsandsubjecttosuchotherconditionsasmaybedetermined bythecompetentauthorities,areto
undergoaspecificprocessorchemicaltransformation byaprocessnotbeingaspecificprocess;
(o)(inrespectofproductsofsubheading 27.10CIIIonly)treatmentbymeansofahigh-frequency electricalbrush­
discharge .
Shouldanypreparatory treatmentpriortotheabove-mentioned treatmentsbenecessarybyreasonoftechnicalrequirements ,
thecustomsexemptionshallapplyonlytothequantitiesoftheproductsintendedforandactuallysubjectedtosuchabove­
mentionedtreatments;anywasteproductsarisingduringpreparatory treatmentshallalsobeexemptfromcustomsduty.
6.Thequantitiesofproductswhichmaybeobtainedduringchemicaltransformation ,orduringpreparatory treatmentwhich
maybenecessarybyreasonoftechnicalrequirements ,andwhichfallwithinsubheadings 27.07BI,27.13B,27.14C,
29.01AI,29.01BIIa)and29.01DIa)orheadingsNos27.10,27.11and27.12shallbedutiableatthesameratesas
thoseprovidedforinrespectofproductsforotherpurposes",accordingtothekindandvalueoftheproductsusedandon
thenetweightoftheproductsobtained .ThisruleshallnotapplytosuchproductsfallingwithinheadingsNos27.10,27.11
and27.12orsubheading 27.13Bwhich,withinaperiodofsixmonthsandsubjecttosuchotherconditionsasmaybe
determined bythecompetentauthorities,aretoundergoaspecificprocessorfurtherchemicaltransformation .
7.Subheading 27.10CIIIc)coversonlyoilstobemixedwithotheroils,withtheproductsofheadingNo38.14orwith
thickenersinordertoproduceoils,greasesorlubricatingpreparations byenterpriseswhich,becauseoftheplantwithwhich
theyareequipped,cannotclaimexemptionfromcustomsdutyunderthetermsofAdditionalNote5aboverelatingto
headingNo27.10,andwhichprocesssuchoilsforresaleinplantsequippedwithallthefollowing: v
—atleasttwostoragetanksforthebasicoilsinbulk;
—atleastonemixingtank,withpower-driven mixingequipment,withorwithoutheatingequipment,andwith
provisionfortheincorporation ofadditives;and
—packagingequipment .
Theselastthreerequirements concerningplantequipmentarealsoapplicablewhenthemixingiscarriedoutinrented
plantsorbyasubcontractor .

130 OfficialJournaloftheEuropeanCommunities 8.12.86
l Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
27.01 Coal;briquettes ,ovoidsandsimilarsolidfuelsmanufactured fromcoal:
A.Coal(ECSC):
FederalRepublicofGermany
OtherMemberStates
B.Other(ECSC):
FederalRepublicofGermany
Italy
OtherMemberStatesDM6per
1000kg
net
Free
DM6per
1000kg
net
1,8
Free
27.02 Lignite,whetherornotagglomerated :
A.Lignite(ECSC):
France
Greece
OtherMemberStates
B.Agglomerated lignite(ECSC):
France
Greece
Italy
OtherMemberStates2,2
5
Free
2,2
5
1,8
Free
27.03 Peat(includingpeatlitter),whetherornotagglomerated :
A.Peat. ; Free Free
B.Agglomerated peat 3 1,4
27.04 Cokeandsemi-cokeofcoal,ofligniteorofpeat,whetherornotagglomerated ;
retortcarbon:
A.Cokeandsemi-coke ofcoal:
I.Forthemanufacture ofelectrodes 3 1,4
II.Other(ECSC):
Italy 3,8
OtherMemberStates Free
B.Cokeandsemi-cokeoflignite(ECSC):
Italy
OtherMemberStates3,8
Free
[27.05]C.Other 3 1,4
27.05bisCoalgas,watergas,producergasandsimilargases Free Free
27.06 Tardistilledfromcoal,fromligniteorfrompeat,andothermineraltars,including
partiallydistilledtarsandblendsofpitchwithcreosoteoilsorwithothercoaltar
distillation products Free Free
27.07 Oilsandotherproductsofthedistillation ofhightemperature coaltar;similar
productsasdefinedinNote2tothisChapter :
A.Crudeoils:
I.Crudelightoilsofwhich90°/oormorebyvolumedistilsattemperatures
ofupto200°C 10 3,2
II.Other 2 1

8.12.86 OfficialJournaloftheEuropeanCommunities 131
II l Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
27.07
(cont'd)B.Benzole,toluole,xylole,solventnaphtha(heavybenzole);similarproductsas
definedinNote2tothisChapter,ofwhich65%ormorebyvolumedistilsat
temperatures ofupto250°C(includingmixturesofpetroleum spiritand
benzole);sulphuretted toppings :II I.Foruseaspowerorheatingfuels 10 5II.II.Forotherpurposes (a) Free Free
C.Basicproducts6 3\\D.Phenols 3 2,5||E.NaphthaleneFree 1,5\\F.Anthracene Free FreeIl G.Other:
I.Forthemanufacture oftheproductsofheadingNo28.03(a) Free 2,9
II.Other
i5 3,5
27.08 Pitchandpitchcoke,obtainedfromcoaltarorfromothermineraltarsFree Free
27.09 Petroleum oilsandoilsobtainedfrombituminous minerals,crude Free Free
27.10 Petroleum oilsandoilsobtainedfrombituminous minerals,otherthancrude;
preparations notelsewherespecifiedorincluded,containingnotlessthan70%by
weightofpetroleum oilsorofoilsobtainedfrombituminous minerals,theseoils
beingthebasicconstituents ofthepreparations :
A.Lightoils:II I.Forundergoing aspecificprocess(a) ■14(b) 7
II.Forundergoing chemicaltransformation byaprocessotherthanthose
specifiedinrespectofsubheading 27.10AI(a) 14(b)(c)7(c)|| III.Forotherpurposes : |||| a)Specialspirits:
-1.1.Whitespirit .........14(d) 7li2.Other.......... ..14(d) 7
\b)Other........ ........14(d) 7.
B.Medium oils:
\ I.Forundergoing aspecificprocess(a) 14(b) 7
II.Forundergoing chemicaltransformation byaprocessotherthanthose
specifiedinrespectofsubheading 27.10BI(a) 14(b)(c)7(c)
\III.Forotherpurposes ........ ........14(d) 7
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .
(b)Totalsuspension foranindefiniteperiod.
(c)SeeAdditional Note6.
(d)Dutyratereducedto6%(suspension )foranindefiniteperiod.

132 OfficialJournaloftheEuropeanCommunities 8.12.86
l Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
27.10
(cont'd)C.Heavyoils:
I.Gasoils:
a)Forundergoing aspecificprocess(a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessotherthanthose
specifiedinrespectofsubheading 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 byaprocessotherthanthose
specifiedinrespectofsubheading 27.10CIIa)(a) 10(b)(c) 5(c)
c)Forotherpurposes 10(d) 5
III.Lubricating oils;otheroils: Il
a)Forundergoing aspecificprocess(a) 12(b) 6
b)Forundergoing chemicaltransformation byaprocessotherthanthose
specifiedinrespectofsubheading 27.10CIIIa)(a) 12(b)(c)6(c)
lc)Tobemixedinaccordance withthetermsofAdditional Note7tothis
Chapter(a) 12(e) 6
d)Forotherpurposes 12(f) 6
27.11 Petroleum gasesandothergaseoushydrocarbons :
A.Propaneofapuritynotlessthan99%:
I.Foruseaspowerorheatingfuel 25 16
II.Forotherpurposes (a) Free Free
B.Other:
I.Commercial propaneandcommercial butane:
a)Forundergoing aspecificprocess(a) 3,5(b) 1,5
b)Forundergoing chemicaltransformation byaprocessotherthanthose
specifiedinrespectofsubheading 27.11BIa)(a) 3,5(b)(c)1,5(c)
c)Forotherpurposes 3,5 1,5
II.Other:
a)Ingaseousform 3,5(b) 1,5
b)Other 3,5(b) 1,5
27.12 Petroleum jelly:
A.Crude :'
I.Forundergoing aspecificprocess(a) 2,5(b) 1,8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefiniteperiod.
(c)SeeAdditional Note6.
(d)Dutyratereducedto3,5°/o(suspension )foranindefiniteperiod.
(e)Dutyratereducedto4%(suspension )foranindefiniteperiod.
(f)Dutyratereducedto7%(suspension )foranindefiniteperiod.

8.12.86 OfficialJournaloftheEuropeanCommunities 133
II I Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
27.12
(cont'd)A.II.Forundergoing chemicaltransformation byaprocessotherthanthose
specifiedinrespectofsubheading 27.12AI(a)
III.Forotherpurposes2,5(b)(c)
2,51,8(c)
1,8
'B.Other .. 10 4,9
27.13 Paraffinwax,micro-crystalline wax,slackwax,ozokerite,lignitewax,peatwaxand
othermineralwaxes,whetherornotcoloured : \
A.Ozokerite ,lignitewaxorpeatwax(naturalproducts):
I.Crude
II.Other3
101,5
3,8
B.Other:
I.Crude :
a)Forundergoing aspecificprocess(a)
b)Forundergoing chemicaltransformation byaprocessotherthanthose
specifiedinrespectofsubheading 27.13BIa)(a)
c)Forotherpurposes
II.Other2,5(b)
2,5(b)(c)
2,5
101,8
1,8(c)
1,8
.4,4
27.14 Petroleum bitumen,petroleum cokeandotherresiduesofpetroleum oils,orofoils
obtainedfrombituminous minerals : I
A.Petroleum bitumen Free Free\\B.Petroleum coke Free Free
C.Other:
.I.Forthemanufacture oftheproductsofheadingNo28.03(a)
II.Other 'Free
41,8
1,8
27.15 Bitumenandasphalt,natural;bituminous shale,asphalticrockandtarsands Free Free
27.16 Bituminous mixturesbasedonnaturalasphalt,onnaturalbitumen,onpetroleum
bitumen,onmineraltaroronmineraltarpitch(forexample,bituminous mastics,
cut-backs ) 0,9 (d)
27.17 Electriccurrent Free Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefiniteperiod.
(c)SeeAdditional Note6.
(d)SeeAnnex.

134 OfficialJournaloftheEuropeanCommunities8.12.86
SECTION VI
PRODUCTS OFTHECHEMICAL ANDALLIEDINDUSTRIES
Notes
1.(a)Goods(otherthanradio-active ores)answeringtoadescription inheadingNo28.50or28.51aretobeclassified
inthoseheadingsandinnootherheadingoftheTariff.
(b)Subjecttoparagraph (a)above,goodsansweringtoadescription inheadingNo28.49or28.52aretobe
classifiedinthoseheadingsandinnootherheadingofthisSection.
2.SubjecttoNote1above,goodsclassifiable withinheadingNo30.03,30.04,30.05,32.09,33.06,35.06,37.08or38.11
byreasonofbeingputupinmeasureddosesorforsalebyretailaretobeclassifiedinthoseheadingsandinnoother
headingoftheTariff.
3.Goodsputupinsetsconsistingoftwoormoreseparateconstituents ,someorallofwhichfallwithinthepresent
SectionandareintendedtobemixedtogethertoobtainaproductofSectionVIorVII,aretobeclassifiedinthe
headingappropriate tothatproduct,providedthattheconstituents are:
(i)havingregardtothemannerinwhichtheyareputup,clearlyidentifiable asbeingintendedtobeusedtogether
withoutfirstbeingrepacked ;
(ii)importedtogether;and
(iii)identifiable ,whetherbytheirnatureorbytherelativeproportions inwhichtheyarepresent,asbeing
complementary onetoanother.
•CHAPTER 28
INORGANIC CHEMICALS ;ORGANIC ANDINORGANIC COMPOUNDS OFPRECIOUS METALS ,
OFRAREEARTHMETALS ,OFRADIO-ACTIVE ELEMENTS ANDOFISOTOPES
Notes
1.Exceptwheretheircontext ,ortheseNotesotherwiserequire,theheadingsofthisChapteraretobetakentoapply
onlyto:
(a)Separatechemicalelementsandseparatechemically definedcompounds ,whetherornotcontaining impurities ;
(b)Productsmentioned in(a)abovedissolvedinwater;
(c)Productsmentioned in(a)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes anormaland
necessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfortransportandthatthe
solventdoesnotrendertheproductparticularly suitableforsometypesofuseratherthanforgeneraluse;
(d)Theproductsmentioned in(a),(b)or(c)abovewithanaddedstabilisernecessaryfortheirpreservation or
transport ;
(e)Theproductsmentioned in(a),(b),(c)or(d)abovewithanaddedanti-dusting agentoracolouringsubstance
addedtofacilitatetheiridentification orforsafetyreasons,providedthattheadditionsdonotrenderthe
productparticularly suitableforsometypesofuseratherthanforgeneraluse.
2.Inadditiontodithionites stabilisedwithorganicsubstances andtosulphoxylates (headingNo28.36),carbonates and
percarbonates ofinorganicbases(headingNo28.42),cyanidesandcomplexcyanidesofinorganicbases(heading
No28.43),fulminates ,cyanatesandthiocyanates ,ofinorganicbases(headingNo28.44),organicproductsincluded
inheadingsNos28.49to28.52andmetalandnon-metalcarbides(headingNo28.56),onlythefollowingcompounds
ofcarbonarealsotobeclassifiedinthepresentChapter :
(a)Oxidesofcarbon;hydrocyanic ,fulminic,isocyanic,thiocyanic andothersimpleorcomplexcyanogenacids
(headingNo28.13); <

8.12.86 OfficialJournaloftheEuropeanCommunities 135
(b)Oxyhalides ofcarbon(headingNo28.14);
(c)Carbondisulphide (headingNo28.15);
(d)Thiocarbonates ,selenocarbonates ,tellurocarbonates ,selenocyanates ,tellurocyanates ,tetrathiocyanatodiamm ­
inochromates (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.SubjecttotheprovisionsofNote1toSectionVI,thisChapterdoesnotcover:
(a)Sodiumchlorideandmagnesium oxide,whetherornotchemically pure,andotherproductsfallingwithin
SectionV;
(b)Organo-inorganic compounds otherthanthosementioned inNote2above;
(c)Productsmentioned inNote1,2,3or4ofChapter31;
(d)Inorganicproductsofakindusedasluminophores ,fallingwithinheadingNo32.07;
(e)Artificialgraphite(headingNo38.01);productsputupaschargesforfire-extinguishers orputupinfire­
extinguishing grenades,ofheadingNo38.1^;inkremoversputupinpackingsforsalebyretail,ofheading
No38.19;culturedcrystals(otherthanopticalelements)weighingnotlessthan2,5gramseach,ofthehalidesof
thealkaliorofthealkaline-earth metals,ofheadingNo38.19;
(f)Preciousorsemi-precious stones(natural,syntheticorreconstructed )ordustorpowderofsuchstones(headings
Nos71.02to71.04),andpreciousmetalsandpreciousmetalalloys,fallingwithinChapter71;
(g)Themetals,whetherornotchemically pure,andmetalalloys,fallingwithinanyheadingofSectionXV;or
(h)Opticalelements,forexample,ofthehalidesofthealkaliorofthealkaline-earth metals(headingsNo90.01).
4.Chemically definedcomplexacidsconsistingofanon-metal acidfallingwithinsub-Chapter IIandametallicacid
fallingwithinsub-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,includingthoseofthepreciousmetalsandofthebasemetals
ofSectionsXIVandXV;
(d)Compounds ,inorganicororganic,oftheseelementsorisotopes,whetherornotchemically definedandwhether
ornotmixedtogether;
(e)Alloys(otherthanferro-uranium ),dispersions andcermets,containing anyoftheseelementsorisotopesortheir
inorganicororganiccompounds ;
(f)Nuclearreactorcartridges ,spentorirradiated .
Theterm"isotopes"mentioned aboveandinheadingsNos28.50and28.51includes"enrichedisotopes",butdoes
notincludechemicalelementswhichoccurinnatureaspureisotopesnoruraniumdepletedinU-235.

136 OfficialJournaloftheEuropeanCommunities 8.12.86
'7.HeadingNo28.55istobetakentoincludeferro-phosphorus containing 15°/oormorebyweightofphosphorus and
phosphorcoppercontainingmorethan8%byweightofphosphorus .
8.Chemicalelements(forexample,siliconandselenium)dopedforuseinelectronics aretobeclassifiedinthepresent
Chapter,providedthattheyareinformsunworked asdrawn,orintheformofcylindersorrods.Whencutinthe
formofdiscs,wafersorsimilarforms,theyfallinheadingNo38.19.
Additional Note
Unlessprovidedotherwise,thesaltsspecifiedinsubheadings includeacidsaltsandbasicsalts.
Il \ Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
I.CHEMICAL ELEMENTS
28.01 Halogens (fluorine,chlorine,bromine,iodine):llA.Fluorine 9 5
,B.Chlorine 14 11||C.Bromine 15 9
D.Iodine Free Free
28.02 Sulphur,sublimedorprecipitated ;colloidalsulphur .10 4,6
28.03 Carbon(includingcarbonblack) 5 Free
28.04 Hydrogen ,raregasesandothernon-metals :
\A.Hydrogen 7 3,7||B.Raregases11 5I.I C.Othernon-metals : \ I
I.Oxygen
II.Selenium9
Free5
FreeII III.Tellurium andarsenic . 4 2,1
IV.Phosphorus
V.Other15
86
6
28.05 Alkaliandalkaline-earth metals;rareearthmetals,yttriumandscandiumand
intermixtures orinteralloys thereof;mercury :
A.Alkalimetals :I
III.Sodium 7 5

8.12.86 OfficialJournaloftheEuropeanCommunities 137II Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 .2 3 4
28.05
(cont'd)A.II.Potassium
III.Lithium9
95
4,1IIIV.Caesiumandrubidium 5 3,2
B.Alkaline-earth metals ; 11 5,7Il C.Rareearthmetals,yttriumandscandium andintermixtures orinteralloys IIlthereof :I 1Il I.Intermixtures orinteralloys 18 12IIII.Other 5 2,7|| D.Mercury : \
I.Inflasksofanetcapacityof34,5kg(standardweight),ofafobvalue,per
flask,notexceeding 224ECU 8,40ECU 6,72ECU
\ perflask perflask
II.Other Free Free
II.INORGANIC ACIDSANDOXYGEN COMPOUNDS OFNON-METALS
28.06 Hydrochloric acidandchlorosulphuric acid 12 6
[28.07]
28.08 Sulphuricacid;oleum 4 3
28.09 Nitricacid;sulphonitric acids 15 6
28.10 Phosphorus pentoxideandphosphoric acids(meta-,ortho-andpyro-) 14 11
[2,8.11]
28.12 Boricoxideandboricacid 8 3,7
28.13 Otherinorganicacidsandoxygencompounds ofnon-metals (excludingwater):|| A.Hydrogen fluoride(hydrofluoric acid) 13 7|| B.Sulphurdioxide 15 12|| C.Sulphurtrioxide(sulphuricanhydride ). 8 4,6
I.! D.Nitrogenoxides 11 5
E.Diarsenic trioxide 8 4,6|| F.Diarsenicpentaoxide andacidsofarsenic 11 5,7
G.Carbondioxide 15 8IIH.Silicondioxide 10 4,6|| IJ.Other 12 5,3

138 OfficialJournaloftheEuropeanCommunities 8.12.86
l \ Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
III.HALOGEN ANDSULPHUR COMPOUNDS OFNON-METALS
28.14 Halides,oxyhalides andotherhalogencompounds ofnon-metals :
A.Chloridesandoxychlorides ofnon-metals :li I.Sulphurchlorides 14 6,6||II.Other 12 6
B.Otherhalogencompounds ofnon-metals .. 14 5,7
28.15 Sulphidesofnon-metals ;phosphorus trisulphide :IlA.Phosphorus sulphides ;phosphorus trisulphide 13 5,3
IB.Carbondisulphide . 8 6
C.Other 8 3,7
IV.INORGANIC BASESANDMETALLIC OXIDES,HYDROXIDES AND
PEROXIDES
28.16
iAmmonia ,anhydrousorinaqueoussolution 15 11
28.17 Sodiumhydroxide (causticsoda);potassiumhydroxide (causticpotash);peroxidesof
sodiumorpotassium :i
IlA.Sodiumhydroxide (causticsoda) 14 12||B.Potassiumhydroxide (causticpotash) 13 11
C.Sodiumperoxideandpotassiumperoxide 13 8
28.18 Hydroxide andperoxideofmagnesium ;oxides,hydroxides andperoxides,of
strontium orbarium :||A.Magnesium hydroxide andmagnesium peroxide 9 4,1
B.Strontiumoxide,strontiumhydroxideandstrontiumperoxide 12 6
C.Bariumoxide,bariumhydroxideandbariumperoxide 11 8,8
28.19 Zincoxideandzincperoxide 14 11
28.20 Aluminium oxideandhydroxide ;artificialcorundum :I-I A.Aluminium oxideandaluminium hydroxide 11(a) 5,7||B.Artificialcorundum • 10 5,2
(a)Dutyratereducedto5,5%(suspension )foranindefiniteperiod.

8.12.86 OfficialJournaloftheEuropeanCommunities 139|| 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 5,3
B.Other 15 6,9
28.23 Ironoxidesandhydroxides ;earthcolourscontaining 70%ormorebyweightof
combinedironevaluated asFe20j 10 4,6
28.24 Cobaltoxidesandhydroxides ;commercial cobaltoxides 10 4,6
28.25 Titanium oxides 15 6
[28.26]t
I
28.27 Leadoxides;redleadandorangelead 13 10,5
28.28 Hydrazine andhydroxylamine andtheirinorganicsalts;otherinorganicbasesand
metallicoxides,hydroxides andperoxides : \||A.Hydrazine andhydroxylamine andtheirinorganicsalts 15 6
B.Lithiumoxideandlithiumhydroxide 13 5,3II C.Calciumoxide,calciumhydroxideandcalciumperoxide : \ \II I.Calciumoxideandcalciumhydroxide 10 4,6
II.Calciumperoxide 13 6,3||D.Berylliumoxideandberylliumhydroxide 10 5,3
E.Tinoxides 11 5,7
F.Nickeloxidesandnickelhydroxides Free Freeli G.Molybdenum oxidesandmolybdenum hydroxides 13 5,3
H.Tungstenoxidesandtungstenhydroxides 8 4,6
IJ.Vanadium oxidesandvanadiumhydroxides : I I
I.Divanadium pentaoxide (vanadicpentoxide) 9 5,5
II.Other 12 5,5
>K.Zirconium oxideandgermanium oxides 10 7
L.Copperoxidesandcopperhydroxides : I I
I.Copperoxides 5 3,2IIII.Copperhydroxides 12 6IIM.Mercuryoxides 7 4,1Il N.Other 14 11

8.12.86 140 OfficialJournaloftheEuropeanCommunities
Rateofduty
Heading
numberDescriptionAutonomous
P/oConventional
%
1 2 3 4
28.29
28.30
28.31
28.32V.METALLIC SALTSANDPEROXYSALTS ,OFINORGANIC ACIDS
Fluorides ;fluorosilicates ,fluoroborates andothercomplexfluorinesalts:
A.Fluorides :
I.Ofammonium ;ofsodium
II.Other
B.Fluorosilicates ,fluoroborates andothercomplexfluorinesalts:
I.Disodiumhexafluorosilicate anddipotassium hexafluorosilicate
II.Dipotassium hexafluorozirconate
III.Trisodium hexafluoroaluminate
IV.Other
Chlorides,oxychlorides ,andhydroxychlorides;bromidesandoxybromides ;iodides
andoxyiodides :
A.Chlorides :
I.Ofammonium ;ofaluminium
II.Ofbarium
III.Ofcalcium;ofmagnesium
IV.Ofiron
V.Ofcobalt;ofnickel
VI.Oftin
VII.Other
B.Oxychlorides andhydroxychlorides :
I.Ofcopper;oflead
II.Other
C.Other
Hypochlorites ;commercial calciumhypochlorite ;chlorites;hypobromites :
A.Sodiumhypochlorite andpotassiumhypochlorite ..
B.Chlorites
C.Other _
Chloratesandperchlorates ;bromatesandperbromates ;iodatesandperiodates :
A.Chlorates :
I.Ofammonium ;ofsodium;ofpotassium
II.Ofbarium
III.Other
B.Perchlorates :
I.Ofammonium
II.Ofsodium
III.Ofpotassium
IV.Other
C.Other14
12
15
9
11
13
14
11
10
3
13
9
12
5
12
15
14
13
15
10
9
12
7
10
9
12
1510
5,3
12
5
8
8
6,6
5,7
4,6
2,1
10,4
4,1
6
3,2
5,3
6,9
6,6
5,3
6,9
8
5
6
4,1
4,6
5
6
6,9

8.12.86 OfficialJournaloftheEuropeanCommunities 141
II , Raceofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
[28.33]
[28.34]'- :
28.35 Sulphides ;polysulphides :
A.Sulphides :..... 'I.Ofpotassium ;ofbarium;oftin;ofmercury v
II.Ofcalcium;ofantimony ;ofiron.... !
III.Other11
8
155,7
4,6
6,9
B.Polysulphides :
I.Ofpotassium ;ofcalcium;ofbarium;ofiron;oftin
II.Other12
156
6,9
28.36 Dithionites ,includingthosestabilisedwithorganicsubstances ;sulphoxylates 15 12
28.37 Sulphitesandthiosulphates .12 8
28.38 Sulphates (includingalums)andpersulphates :
A.Sulphates (excludingalums):
I.Ofsodium;ofcadmium
II.Ofpotassium ;ofcopper ~
III.Ofbarium;ofzinc
IV.Ofmagnesium ;ofaluminium ;ofchromium
V.Ofcobalt;oftitanium
VI.Ofiron;ofnickel !
VII.Ofmercury;oflead
VIII.Other11
5
14
15
10
9
8
137,2
3,2
9
9
5.3
5
4,6
5,3
B.Alums :
I.Aluminium ammonium bis(sulphate )
II.Aluminium potassium bis(sulphate )
III.Chromium potassiumbis(sulphate )
IV.Other12
15
13
146
12
10
11
C.Peroxosulphates (persulphates ) 13 6,3
28.39 Nitritesandnitrates :II A.Nitrites 12 7

142 OfficialJournaloftheEuropeanCommunities8.12.86
li Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 •2 3 4
28.39 B.Nitrates : \
(cont'd)I.Ofsodium ........14 8,8IIII.Ofpotassium ........10 8\\ III.Ofbarium;ofberyllium ;ofcadmium ;ofcobalt;ofnickel11 8\\ IV.Ofcopper;ofmercury8 4,6IlV.Oflead...' 15 6,9
VI.Other 14 3
28.40 Phosphites ,hypophosphites andphosphates : \||A.Phosphonates (phosphites )andphosphinates (hypophosphites )15 6li B.Phosphates (includingpolyphosphates ): \IlI.Ofammonium :IIl a)Polyphosphates15 6,6Ilb)Other.......... ......... 12 5,3
II.Other ...15 10
[28.41]
28.42 Carbonates andpercarbonates ;commercial ammonium carbonate containing I
ammonium carbamate :\
A.Carbonates : \ l
I.Ofammonium (includingcommercial ammonium carbonatecontaining\ I
ammonium carbamate )12 6liII.Ofsodium ........13 10
III.Ofcalcium ........9 5liIV.Ofmagnesium ;ofcopper ......... ........6 3,7II V.Ofberyllium ;ofcobalt;ofbismuth10 8
VI.Oflithium ........14 6,2IIVII.Other 14 8
B.Peroxocarbonates (percarbonates )...14 6,6
28.43 Cyanidesandcomplexcyanides : I
A.Cyanides : l|| I.Ofsodium;ofpotassium ;ofcalcium15 6,9IlII.Ofcadmium ........13 6,3IIIII.Other 11 5,7IIB.Complex cyanides .........
15 12

8.12.86 OfficialJournaloftheEuropeanCommunities 143
\l \ Rateofduty
Heading
number Description
iAutonomous
%Conventional
%
1 2 3 4
28.44 Fulminates ,cyanatesandthiocyanates :||A.Fulminates.... ; 12 6||B.Cyanates 10 5
C.Thiocyanates 15 6,9
28.45 Silicates;commercial sodiumandpotassium silicates:
A.Ofzirconium 11 5,7
B.Other 15 5
28.46 Boratesandperborates :
A.Borates :
I.Ofsodium,anhydrous :
a)Forthemanufacture ofsodiumperoxoborate (a)
b)Other
II.OtherFree
7
12Free
3,7
5,3
|B.Peroxoborates (perborates ) 15 6,9
28.47 Saltsofmetallicacids(forexample,chromates ,permanganates ,stannates):IIA.Aluminates 15 6,9
B.Chromates ,dichromates andperchromates :
I.Chromates
II.Other15
1413
12,4||C.Manganites ,manganates andpermanganates 15 6,9
D.Antimonates andmolybdates 14 6,6||E.Zincatesandvanadates 10 4,6
F.Other 13 6,3
28.48s
Othersaltsandperoxysalts ofinorganicacids,butnotincludingazides:II A.Salts,doublesaltsorcomplexsaltsofseleniumortelluriumacids 10 5,3
B.Other:
I.Arsenates
II.Doubleorcomplexphosphates
III.Doubleorcomplexcarbonates
IV.Doubleorcomplexsilicates
V.Other12
14
14
14
146
6,6
5,7
6
6,6
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

144 OfficialJournaloftheEuropeanCommunities8.12.86
II|| Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
VI.MISCELLANEOUS
28.49 Colloidalpreciousmetals;amalgamsofpreciousmetals;saltsandothercompounds ,
inorganicororganic,ofpreciousmetals,includingalbuminates ,proteinates ,tannates
andsimilarcompounds ,whetherornotchemically defined:
A.Colloidalpreciousmetals:liI.Silver 10 5,3liII.Other 8 3,7
B.Amalgamsofpreciousmetals12 5,3|| C.Saltsandothercompounds ,inorganicororganic,ofpreciousmetals: \llI.Ofsilver 12 6
II.Ofotherpreciousmetals5 3
28.50 Fissilechemicalelementsandisotopes;otherradio-active chemicalelementsand
radio-active isotopes;compounds ,inorganicororganic,ofsuchelementsorisotopes,
whetherornotchemicallydefined;alloys,dispersions andcermets,containinganyof
theseelements,isotopesor'compounds :
A.Fissilechemicalelementsandisotopes;compounds ,alloys,dispersions and
cermets,containing suchelementsorisotopes,includingspentorirradiatednuc­
learreactorfuelelements (cartridges )(Euratom) Free (a)
B.Other(b)..Free (a)
28.51 Isotopesandtheircompounds ,inorganicororganic,whetherornotchemically
defined,otherthanisotopesandcompounds fallingwithinheadingNo28.50:
A.Deuterium ,deuterium oxide(heavywater)andothercompounds ofdeuterium ;
hydrogenandcompounds thereof,enrichedindeuterium ;mixturesandsolutions
containing theseproducts(Euratom)10l
B.Other ..
15 6
28.52 Compounds ,inorganicororganic,ofthorium,ofuraniumdepletedinU-235,ofrare
earthmetals,ofyttriumorofscandium,whetherornotmixedtogether :
A.OfthoriumorofuraniumdepletedinU-235,whetherornotmixedtogether
(Euratom)Free (a)||B.Other . .. ......
6 3,2
(a)SeeAnnex.
(b)exB:Artificialradio-active isotopesandtheircompounds (Euratom).

8.12.86 OfficialJournaloftheEuropeanCommunities 145
li l Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
[28.53] \
28.54 Hydrogenperoxide(includingsolidhydrogenperoxide): \llA.Solid 18 7,6llB.Other 15 6,9
28.55 Phosphides ,whetherornotchemicallydefined: lII A.Ofiron(ferro-phosphorus ),containing 15%ormorebyweightofphosphorus . 11 5||B.Other , 14 6,6
28.56 Carbides,whetherornotchemically defined:
A.Ofsilicon •. 9 8\\B.Ofboron . 7 4,1Il C.Ofcalcium 15 14
D.Ofaluminium ;ofchromium ;ofmolybdenum ;oftungsten ;ofvanadium ;of
tantalum ;oftitanium 12 8IlE.Other ' 13 5,3
28.57 Hydrides,nitrides,azides,silicidesandborides,whetherornotchemicallydefined: \II A.Hydrides10 4,6IlB.Nitrides 10 4,6llC.Azides 13 6,3llD.Silicides 11 8,8||E.Borides 13 5,3
28.58 Otherinorganiccompounds (includingdistilledandconductivity waterandwaterof
similarpurity);liquidair(whetherornotraregaseshavebeenremoved);compressed
air;amalgams ,otherthanamalgamsofpreciousmetals:
A.Distilledandconductivity waterandwaterofsimilarpurity4 2,7II B.Liquidair(whetherornotraregaseshavebeenremoved);compressed air.... 7 4,1
C.Other 15 6

146 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 29
ORGANIC CHEMICALS
Notes
1.Exceptwherethecontextotherwiserequires,theheadingsofthisChapteraretobetakentoapplyonlyto:
(a)Separatechemically definedorganiccompounds ,whetherornotcontaining impurities ;
(b)Mixturesoftwoormoreisomersofthesameorganiccompound (whetherornotcontaining impurities),except
mixturesofacyclichydrocarbon isomers(otherthanstereoisomers ),whetherornotsaturated (Chapter27);
(c)TheproductsofheadingsNos29.38to29.42inclusive,orthesugarethersandsugaresters,andtheirsalts,of
headingNo29.43,ortheproductsofheadingNo29.44,whetherornotchemically defined;
(d)Productsmentioned in(a),(b)or(c)abovedissolvedinwater;
(e)Productsmentioned in(a),(b)or(c)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes a
normalandnecessarymethodofputtingupthese,productsadoptedsolelyforreasonsofsafetyorfortransport
andthatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuseratherthanfor
generaluse;
(f)Theproductsmentioned in(a),(b),(c),(d)or(e)abovewithanaddedstabilisernecessaryfortheirpreservation
ortransport ;
(g)Theproductsmentioned in(a),(b),(c),(d),(e)or(f)abovewithanaddedanti-dusting agentoracolouringor
odoriferous substanceaddedtofacilitatetheiridentification orforsafetyreasons,providedthattheadditionsdo
notrendertheproductparticularly suitableforsometypesofuseratherthanforgeneraluse;
(h)Thefollowingproducts,dilutedtostandardstrengths,fortheproduction ofazodyes:diazonium salts,couplers
usedforthesesaltsanddiazotisable aminesandtheirsalts.
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 andproductsofthekindknownas
opticalbleachingagentssubstantive tothefibreandnaturalindigo(headingNo32.05)anddyesorother
colouringmatterputupinformsorpackingsofakindsoldbyretail(headingNo32.09);
(g)Enzymes (headingNo35.07);
(h)Metaldehyde ,hexamethylenetetramine andsimilarsubstances putupinforms(forexample,tablets,sticks,or
similarforms)foruseasfuels,andliquidfuelsofakindusedinmechanical lightersincontainers ofacapacity
notexceeding 300cm3(headingNo36.08);

8.12.86 OfficialJournaloftheEuropeanCommunities 147
(ij)Productsputupaschargesforfire-extinguishers orputupinfire-extinguishing grenades,ofheadingNo38.17;
inkremoversputupinpackingsforsalebyretail,ofheadingNo38.19;or
(k)Opticalelements,forexample,ofethylenediamine tartrate(headingNo90.01).
3.GoodswhichcouldbeincludedintwoormoreoftheheadingsofthisChapteraretobeclassifiedinthelatestof
thoseheadings .
4.Unlessotherwisestipulatedinthesubheadings ofheadingsNos29.03to29.05,29.07to29.10,29.12to29.21,inclusive,
and29.22and29.23,anyreferencetohalogenated ,sulphonated ,nitratedornitrosated derivatives istobetakento
includeareferencetoanycombinations ofthesederivatives (forexample,sulphohalogenated ,nitrohalogenated ,
nitrosulphonated andnitrosulphohalogenated derivatives ).
Nitroandnitrosogroupsarenottobetakenasnitrogen-functions forthepurposeofheadingNo29.30.
5.(a)Theestersofacid-function organiccompounds fallingwithinsub-Chapters ItoVIIwithorganiccompounds of
thesesub-Chapters aretobeclassifiedwiththatcompound whichisclassifiedintheheadingplacedlastinthe
sub-Chapters .
(b)Estersofethylalcoholorglycerolwithacid-function organiccompounds ofsub-Chapters ItoVIIaretobe
classifiedwiththecorresponding acid-function compounds .
(c)Thesaltsoftheestersreferredtoinparagraph (a)or(b)abovewithinorganicbasesaretobeclassifiedwiththe
corresponding esters.
(d)Thesaltsofotheracid-orphenol-function organiccompounds 'fallingwithinsub-Chapters ItoVIIwith
inorganicbasesaretobeclassifiedwiththecorresponding acid-orphenol-function organiccompounds .
(e)Halidesofcarboxylic acidsaretobeclassifiedwiththecorresponding acids.
6.Thecompounds ofheadingsNos29.31to29.34areorganiccompounds themoleculesofwhichcontain,inaddition
toatomsofhydrogen,oxygenornitrogen,atomsofothernon-metals orofmetals(suchassulphur,arsenic,mercury
orlead)directlylinkedtocarbonatoms.
HeadingNo29.31(organo-sulphur compounds )andheadingNo29.34(otherorgano-inorganic compounds )areto
betakennottoincludesulphonated orhalogenated derivatives (includingcompound derivatives )which,apartfrom
hydrogen ,oxygeriandnitrogen,only,havedirectlylinkedtocarbontheatomsofsulphurandofhalogenswhichgive
themtheirnatureofsulphonated orhalogenated derivatives (orcompound derivatives ).
7.HeadingNo29.35(heterocyclic compounds )istobetakennottoincludeinternalethers,internalhemiacetals ,
methyleneethersoforthodihydric phenols,epoxideswiththreeorfourmemberrings,cyclicacetals,cyclicpolymers
ofaldehydes ,ofthioaldehydes orofaldimines ,anhydrides ofpolybasicacids,cyclicestersofpolyhydric alcohols
withpolybasicacids,cyclicureidesandcyclicthioureides ,imidesofpolybasicacids,hexamethylenetetramine and
trimethylenetrinitramine .
Additional Note
Withinanyoneheading,derivativesofachemicalcompound(oragroupofchemicalcompounds)fallingwithinasubheading
aretobeclassified,unlessotherwisestipulated,withinthatsubheading ,providedthat,inthesameseriesofsubheadings ,there
existsnofinalsubheading "other"(withnoadditionaltext).Ifsuchasubheading exists,thederivatives inquestionshallbe
classifiedunderthatfinalsubheading "other".

148 OfficialJournaloftheEuropeanCommunities 8.12.86
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I.HYDROCARBONS ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED
ORNITROSATED DERIVATIES
29.01 Hydrocarbons :
A.Acyclic:
I.Foruseaspowerorheatingfuels 25 12
II.Forotherpurposes(a) Free Free
B.Cyclanesandcyclenes : ||II
I.Azuleneanditsalkylderivatives 16 7,1
II.Other: ||Il
a)Foruseaspowerorheatingfuels 25 8,4
b)Forotherpurposes(a) Free FreeIl C.Cycloterpenes : IIl
I.Pinenes,campheneanddipentene 13 6
II.Other 18 6,6
D.Aromatic :
I.Benzene,tolueneandxylenes : III
a)Foruseaspowerorheatingfuels 25 8
b)Forotherpurposes(a) Free Free
II.Styrene 8 6
III.Ethylbenzene 8 4,6
IV.Cumene(isopropylbenzene ) 8 8
V.Naphthalene andanthracene Free 2,5
VI.Biphenylandterphenyls .. t 15 6,9
VII.Other 16 6,3
29.02 Halogenated derivatives ofhydrocarbons :
A.Halogenated derivatives ofacyclichydrocarbons :
I.Fluorides 18 7,6
II.Chlorides :II a)Saturated :II1.Chloromethane andchloroethane 18 12II2.Other 16 12II b)Unsaturated 19 12II III.Bromides 23 8,6
IV.Iodides 25 8,4
V.Mixedderivatives 17 7,4
B.Halogenated derivatives ofcyclanes,cyclenesandcycloterpenes 17 7,4II C.Halogenated derivatives ofaromatichydrocarbons 18 7,6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetentauthorities .

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29.03 Sulphonated ,nitratedornitrosatedderivativesofhydrocarbons :II A.Sulphonated derivatives 16 7,1II B.Nitratedandnitrosated derivatives :
I.Trinitrotoluenes anddinitronaphthalenes 10 8||II.Other 16 7,1II C.Mixedderivatives :II I.Sulphohalogenated derivatives - 14 6,6
II.Other 16 11
II.ALCOHOLS ANDTHEIRHALOGENATED ,SULPHONATED ,
NITRATED ORNITROSATED DERIVATIES
29.04 Acyclicalcoholsandtheirhalogenated ,sulphonated ,nitratedornitrosated deriv­
atives:
A.Saturatedmonohydric alcohols :II I.Methanol (methylalcohol) 18 13II II.Propan-1-ol (propylalcohol)andpropan-2-ol (isopropylalcohol) 15 6,9
III.Butanolandisomersthereof :I I
a)2-Methylpropan-2-ol (tert-butylalcohol)8 4,6Il b)Other14 6,6
, IV.Pentanol(amylalcohol)andisomersthereof 20 8||V.Other 18 7,9li B.Unsaturated monohydric alcohols : I \li I.Allylalcohol14 6,6
II.Other 16 6,9Il C.Polyhydric alcohols : \III.Diols,I.Diolstriols ......... ......... 19 13
III.D-Mannitol (mannitol) ■.12
+vc—Il III.D-Glucitol(sorbitol): || III a)Inaqueoussolution : IIIl
» 1.Containing 2%orlessbyweightofD-mannitol,calculatedontheIIlD-glucitolcontent12
+vc
2.Other 12(a)
+vc—II b)Other: II||
l.\ 1.Containing 2%orlessbyweightofD-mannitol,calculatedontheIIIIliD-glucitolcontent12
+vc
2.Other ..12(a)
+vc—|| IV.Otherpolyhydric alcohols.14 6,6
\ V.Halogenated ,sulphonated ,nitratedornitrosatedderivativesofpolyhydricIIIlIIalcohols........ ........ 18 7,6
(a)Dutyratereducedto9%(suspension )foranindefiniteperiod.

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29.05 Cyclicalcoholsandtheirhalogenated ,sulphonated ,nitratedornitrosatedderivatives :
A.Cyclanic,cyclenicandcycloterpenic :
I.Cyclohexanol ,methylcyclohexanols anddimethylcyclohexanols 20 8
\II.Menthol 11 8,5
III.Sterolsandinositols 14 6,6
IIV.Other 16 7,1''
B.Aromatic : li
I.Cinnamylalcohol 13 6,3
II.Other 17 7,4
III.PHENOLS ,PHENOL-ALCOHOLS ,ANDTHEIRHALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIES
29.06 Phenolsandphenol-alcohols :
A.(Monophenols :
I.Phenolanditssalts 4 3
II.Cresols,xylenols,andtheirsalts 3 2,1II III.Naphthols andtheirsalts 18 14
l.\IV.Other '. 17 7,4
B.Polyphenols :
I.Resorcinol anditssalts 17 7,4II II.Hydroquinone (quinol) 18 7,6|| III.Dihydroxynaphthalenes andtheirsalts 17 7,4
IV.4,4'-Isopropylidenediphenol (2,2-bis(4-hydroxyphenyl)propane ,bisphenol
A) , 15 6IlV.Other 15 6,9
C.Phenol-alcohols 18 7,6
29.07 Halogenated ,sulphonated ,nitratedornitrosated derivatives ofphenolsorphenol­
alcohols :||A.Halogenated derivatives 15 6,9
IB.Sulphonated derivatives 18 7,6Il C.Nitratedandnitrosated derivatives :
I.Picricacid(2,4,6-trinitrophenol );leadstyphnate (leadtrinitroresorcin­
oxide);trinitroxylenols andtheirsalts 10 5,3
II.Dinitrocresols ;trinitro-m-cresol .. 16 12,5IIIII.Other 18 7,6|| D.Mixedderivatives 18 7,6

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IV.ETHERS ,ALCOHOL PEROXIDES ,ETHERPEROXIDES ,EPOXIDES
WITHATHREEORFOURMEMBER RING,ACETALS ANDHEMIACETALS ,
ANDTHEIRHALOGENATED ,SULPHONATED ,NITRATED OR
NITROSATED DERIVATIES
29.08 Ethers,ether-alcohols ,ether-phenols ,ether-alcohol-phenols ,alcoholperoxidesand
etherperoxides,andtheirhalogenated ,sulphonated ,nitratedornitrosated deriv­
atives:
A.Ethers :
I.Acyclic :
a)Diethyletheranddichlorodiethyl ethers
b)Other
II.Cyclanic,cyclenicandcycloterpenic
III.Aromatic :
a)4-feJt-Butyl-3-methoxy-2,6-dinitrotoluene
b)Diphenylether
c)Other25
17
17
13
17
168,4
7,4
7,4
10
12
7,1
B.Ether-alcohols :
I.Acyclic
»11.Cyclic20
148
6,6
C.Ether-phenols andether-alcohol-phenols :
I.Guaiacol ;potassiumguaiacolsulphonates
II.Other19
1511
6,9
D.Alcoholperoxidesandetherperoxides 17 "6,6
29.09 Epoxides,epoxyalcohols ,epoxyphenols andepoxy-ethers ,withathreeorfour
memberring,andtheirhalogenated ,sulphonated ,nitratedornitrosatedderivatives :|| A.l-Chloro-2,3-epoxypropane (epichlorhydrin )18 12
B.Other 18 7,9
29.10 Acetalsandhemiacetals andsingleorcomplexoxygen-function acetalsand
hemiacetals ,andtheirhalogenated ,sulphonated ,nitratedornitrosatedderivatives :II A.2-(2-Butoxyethoxy)ethyl 6-propylpiperonyl ether(piperonylbutoxide)13 6,3
B.Other • 18\
5
V.ALDEHYDE-FUNCTION COMPOUNDS
29.11 Aldehydes,aldehyde-alcohols ,aldehyde-ethers ,aldehyde-phenols andothersingleor
complexoxygen-function aldehydes ;cyclicpolymersofaldehydes;paraformaldehyde :
A.Acyclicaldehydes :
I.Formaldehyde (methanal)
II.Acetaldehyde (ethanal)
III.Butyraldehyde (butanal)18
24
19
167,6
19,2
7,8
7,1

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29.11
(cont'd)B.Cyclanic,cyclenicandcycloterpenic aldehydes
C.Aromaticaldehydes :14 6,6
I.Cinnamaldehyde 18 7,6||II.Other 16 7,1
D.Aldehyde-alcohols 16 7,1
E.Aldehyde-ethers ,aldehyde-phenols andothersingleorcomplexoxygen-function
aldehydes :
I.Vanillin (4-hydroxy-3-methoxybenzaldehyde )and3-ethoxy-4-hydroxy ­
benzaldehyde ("ethylvanillin ") 20 8
II.Other 17 6,9
F.Cyclicpolymersofaldehydes :||||
I.1,3,5-Trioxane 18 7,6
II.Other ...' 17 7,4
G.Polyformaldehyde (paraformaldehyde ) 18 7,6
29.12 Halogenated ,sulphonated ,nitratedornitrosated derivatives ofproductsfalling
withinheadingNo29.11
VI.KETONE-FUNCTION COMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS16 7,1
29.13 Ketones,ketone-alcohols ,ketone-phenols ,ketone-aldehydes ,quinones,quinone­
alcohols,quinone-phenols ,quinone-aldehydes andothersingleorcomplexoxygen­
functionketonesandquinones,andtheirhalogenated ,sulphonated ,nitratedor
nitrosated derivatives :
A.Acyclicketones :
I.Monoketones 15 6,6
II.Polyketones 12 6
B.Cyclanic,cyclenicandcycloterpenic ketones :
I.Bornan-2-one (camphor): \ \
'a)Naturalcrude 11 5,7
b)Other(naturalrefinedandsynthetic) 16 7,1
II.Other 15 6,9
C.Aromatic ketones :
I.Methylnaphthylketones(acetonaphthones ) 14 11
.I II.4-Phenylbutenone (benzylidenacetone ) 17 7,4
III.Other - 18 7,6
D.Ketone-alcohols andketone-aldehydes :
I I.Acyclic,cyclanic,cyclenicandcycloterpenic : \
a)4-Hydroxy-4-methylpentan-2-one (diacetonealcohol) 14 7
b)Other 14 3
II.Aromatic 18 7,6
E.Ketone-phenols andothersingleorcomplexoxygen-function ketones 18 7,6
F.Quinones ,quinone-alcohols ,quinone-phenols ,quinone-aldehydes andother
singleorcomplexoxygen-function quinones 17 7,4
G.Halogenated ,sulphonated ,nitratedornitrosated derivatives :
I.4'-ter/-Butyl-2',6'-dimethyl-3',5'-dinitroacetophenone (muskketone).... 14 11,2
II.Other 16 7,1

8.12.86 Official Journal of the European Communities 153 
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VII. CARBOXYLIC ACIDS, AND THEIR ANHYDRIDES, HALIDES, 
PEROXIDES AND PERACIDS, AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIES 
Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives: 
• A. Saturated acyclic monocarboxylic acids : 
I. Formic acid and its salts and esters 
II. Acetic acid and its salts and esters: 
a) Acetic acid 
b) Salts of acetic acid: 
1. Sodium acetate 
2. Cobalt acetates 
3. Other 
c) Esters of acetic acid: 
Ό 
1. Ethyl acetate, vinyl acetate, propyl acetate and isopropyl acetate 
2. Methyl adetate, butyl acetate, isobutyl acetate, pentyl acetate 
(amyl acetate), isopentyl acetate (isoamyl acetate)  and glycerol 
acetates 
3. />-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl 
acetate, santalyl acetate and the acetates of phenylethane-l,2-diol 
4. Other 
III. Acetic anhydride 
IV. Acetyl halides 
V. Bromoacetic acids and their salts and esters 
VI. Propionic acid and its salts and esters 
VII. Butyric acid and isobutyric acid and their salts and esters 
VIII. Valeric acid and its isomers and their salts and esters 
IX. Palmitic acid and its salts and esters: 
a) Palmitic acid 
b) Salts and esters of palmitic acid 
X. Stearic  acid and its salts and esters: 
a) Stearic acid 
b) Salts and esters of stearic  acid : 
1. Zinc stearate and magnesium stearate 
2. Other 
XI. Other 1 2 3 ' 4 
29.14 
19 
21 
19 
14 
17 
'20 
19 
13 
17 
20 
18 
23 
14 
15 
13 
11 
16 
12 
13 
15 
16 7,8 
16,8 
15,2 
11 
7,4 
11,5 
7.8 
10 
7,4 
8 
7.6 
8,6 
4.2 
6.9 
6.3 
5.7 
7,1 
6 
6,3 
6,9 
7,1 

154 OfficialJournaloftheEuropeanCommunities 8.12.86
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29.14
(cont'd)B.Unsaturated acyclicmonocarboxylic acids:
I.Methacrylic acidanditssaltsandesters
II.Undecenoic acidsandtheirsaltsandesters:17 7,4
a)Undecenoic acids 13 5
b)Saltsandestersofundecenoic acids 16 7,1
III.Oleicacidanditssaltsandesters: Il
,a)Oleicacid 12 6
\ b)Saltsandestersofoleicacid •16 7,1liIV.Other: llli a)Hexa-2,4-dienoic acid(sorbicacid)andacrylicacid 15 8'lib)Other 15 10
C.Cyclanic,cyclenicandcycloterpenic monocarboxylic acids 17 7,4li D.Aromaticmonocarboxylic acids:||I.Benzoicacidanditssaltsandesters 17 7,4
/II.Benzoylchloride 18 7,6
III.Phenylacetic acidanditssaltsandesters 19 7,8
IV.Other ; 16 7,1•
29.15 Polycarboxylic acidsandtheiranhydrides ,halides,peroxidesandperacids,andtheir
halogenated ,sulphonated ,nitratedornitrosatedderivatives :
A.Acyclicpolycarboxylic acids:III.Oxalicacidanditssaltsandesters 19 7,8li II.Malonicacidandadipicacidandtheirsaltsandesters 17 13ll III.Maleicanhydride 15 6,9||IV.Azelaicacidandsebacicacidandtheirsaltsandesters:li a)Azelaicacidandsebacicacid 12 6ll b)Saltsandestersofazelaicacidandsebacicacid 16 6
V.Other 16 6,3
B.Cyclanic,cyclenicandcycloterpenic polycarboxylic acids 17 6Il C.Aromaticpolycarboxylic acids:li I.Phthalicanhydride 18 13li II.Terephthalic acidanditssaltsandesters . 18 10I-I III.Other 18 13

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29.16 Carboxylic acidswithalcohol,phenol,aldehydeorketonefunctionandothersingle
orcomplexoxygen-function carboxylicacidsandtheiranhydrides,halides,peroxides
andperacids,andtheirhalogenated ,sulphonated ,nitratedornitrosatedderivatives :
A.Carboxylic acidswithalcoholfunction :liI.Lacticacidanditssaltsandesters 17 6,5IIII.Malicacidanditssaltsandesters 15 6,5llIII.Tartaricacidanditssaltsandesters 18 7,6\\IV.Citricacidanditssaltsandesters:II a)Citricacid...%19 13llb)Other....... ......20 8llV.Gluconicacidanditssaltsandesters 23 8,6\\ VI.Mandelicacid(phenylglycollic acid)anditssaltsandesters20 8
VII.Cholicacidand3a,12a-dihydroxy-5|3-cholan-24-oic acid(deoxycholic
acid)andtheirsaltsandesters •••13 6,3 1\\VIII.Other:\ \lia)Acyclic.......... .........15 6,9\\b)Cyclic......... ......... 18 7,6\\ B.Carboxylic acidswithphenolfunction :II I.SalicylicacidandO-acetylsalicylic acidandtheirsaltsandesters: \ Ilia)Salicylicacid......... ........ 21 8,2IIb)Saltsofsalicylicacid......... ......... 19 7,8
c)Estersofsalicylicacid: \II1.Methylsalicylateandphenylsalicylate(salol)22 17,6Il2.Other......... ....18 7,6I-I d)O-Acetylsalicylic acidanditssaltsandesters21 12II II.Sulphosalicylic acidsandtheirsaltsandesters18 7,6\l III.4-Hydroxybenzoic acidanditssaltsandesters16 7,1|| IV.Gallicacid(3,4,5-trihydroxybenzoic acid)anditssaltsandesters:\\
a)Gallicacid(3,4,5-trihydroxybenzoic acid)14 6,6
\ b)Saltsandestersofgallicacid(3,4,5-trihydroxybenzoic acid)17 7,4
V.Hydroxynaphthoic acidsandtheirsaltsandesters18 7,6
VI.Other 17 7,4
C.Carboxylic acidswithaldehydeorketonefunction :Il
I.Dehydrocholic acid(INN)anditssalts13 6,3
II.Ethylacetoacetate anditssalts20 8
III.Other
D.Othersingleorcomplexoxygen-function carboxylicacids17
177,4
7,4

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VIII.INORGANIC ESTERSANDTHEIRSALTS,ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIES
[29.17]l
[29.18]
29.19 Phosphoric estersandtheirsalts,includinglactophosphates ,andtheirhalogenated ,
sulphonated ,nitratedornitrosatedderivatives :
A.myo-Inositol hexakis(dihydrogen phosphate)(phyticacid)anditssalts(phytates)
andlactophosphates 15 6,9
B.Tributylphosphates ,triphenylphosphate ,tritolylphosphates ,trixylylphosphates
andtris(2-chloroethyl )phosphate ,. 15 6,6
C.Other 17 7,4
[29.20]
29.21 Otherestersofmineralacids(excludinghalides)andtheirsalts,andtheirhalo­
genated,sulphonated ,nitratedornitrosatedderivatives :
A.Sulphuricestersandcarbonicestersandtheirsalts,andtheirhalogenated ,sulp­
honated,nitratedornitrosated derivatives 18 7,6
B.Otherproducts :
I.Ethylenedinitrate (ethyleneglycoldinitrate),D-mannitol hexanitrate ,
glycerol trinitrate,pentaerythritol tetranitrate (penthrite)and
oxydiethylene dinitrate(digoldinitrate) 15 6,9 •
II.Other 17 7,4
IX.NITROGEN-FUNCTION COMPOUNDS
29.22 Amine-function compounds :
A.Acyclicmonoamines :|| I.Methylamine ,dimethylamine andtrimethylamine ,andtheirsalts 16 12
II.Diethylamine anditssalts - 11 5,7||III.Other 14 6,6
B.Acyclicpolyamines :
I.Hexamethylenediamine anditssalts 16 7,1IlII.Other 15 6
C.Cyclanic,cyclenicandcycloterpenic mono-andpolyamines :li I.Cyclohexylamine ,cyclohexyldimethylamine ,andtheirsalts 13 6,3
II.Other 16 7,1

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29.22
(cont'd)
16
8
16
1512
4,6
7,1
6,9
4,6
7,1
6,6
7,1
7,18
16
14
16
16D.Aromatic monoamines :
I.Anilineanditshalogenated ,sulphonated ,nitratedandnitrosated
derivatives ,andtheirsalts.
II.N-Methyl-Af,2 ,4,6-tetranitroaniline (tetryl)
III.Toluidines andtheirhalogenated ,sulphonated ,nitratedandnitrosated
derivatives ,andtheirsalts
IV.Xylidinesandtheirhalogenated ,sulphonated ,nitratedandnitrosated
derivatives ,andtheirsalts
V.Diphenylamine anditshalogenated ,sulphonated ,nitratedandnitrosated
derivatives ,andtheirsalts:
.a)Dipicrylamine (hexyl)
b)Other
VI.1-Naphthylamine and2-naphthylamine andtheirhalogenated ,
sulphonated ;nitratedandnitrosatedderivatives ,andtheirsalts:
a)2-Naphthylamine anditssalts
b)Other
VII.Other ;
E.Aromaticpolyamines :
I.Phenylenediamines andmethylphenylenediamines (diaminotoluenes ),and
theirhalogenated ,sulphonated ,nitratedandnitrosatedderivatives ,and
theirsalts
II.Other
Singleorcomplexoxygen-function amino-compounds :
A.Amino-alcohols andtheirethersandesters:
I.2-Aminoethanol (ethanolamine )anditssalts
II.Other
B.Amino-naphthols andotheramino-phenols ;amino-arylethers ;amino-arylesters .
I.Anisidines,dimethoxybiphenylylenediamines (bianisidines),phenetidines ,
andtheirsalts
II.Other14
166,6
10
29.23
14
166,6
7,1
18
16
167,6
10
7,1C.Amino-aldehydes ;amino-ketones ;amino-quinones
D.Amino-acids :
I.Lysineanditsesters,andtheirsalts
II.Sarcosine anditssalts13
15
19
17
17
176.3
6,9
15
6,6
7.4
7,4III.Glutamicacidanditssalts
IV.Glycine
V.Other
E.Amino-alcohol-phenols ;amino-acid-phenols ;othersingleorcomplexoxygen
functionamino-compounds

158 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
29.24Quaternary ammonium saltsandhydroxides ;lecithinsandotherphosphoaminolipins :
29.25A.Lecithinsandotherphosphoaminolipins
B.Other
Carboxyamide-function compounds ;amide-function compounds ofcarbonicacid:
A.Acyclicamides :
I.Asparagine anditssalts:14
175,7
7>4
a)Asparagine 14 6
b)Asparagine salts 17 7,4
II.Other 18 7,6
B.Cyclicamides:
I.Ureines :
a)4-Ethoxyphenylurea (dulcin); 12 6
b)Other 15 6,9
II.Ureides :l
a)Phenobarbital (INN)anditssalts 22 17,5
b)Barbital(INN)anditssalts 19 15,2
c)Other 17 7,4
III.Othercyclicamides: .
a)Lidocaine (INN) 17 12
b)Other 17 7,4
29.26Carboxyimide-function compounds (includingorthobenzoicsulphimide anditssalts)
andimine-function compounds (includinghexamethylenetetramine andtrimethyl­
enetrinitramine ):
A.Imides :
I.l,2-Benzisothiazol-3-one 1,1-dioxide (o-benzoicsulphimide ,saccharin)
anditssalts 15 6,9
II.Other 17 7
B.Imines :
I.Aldimines 18 7,6
II.Otherimines: ,
a)Methenamine (INN)(hexamethylenetetramine ) 18 14
b)Hexahydro-l,3,5-trinitro-l,3,5-triazine (hexogen,trimethylenetrini­
tramine) 11 5,7
c)Other 17 7,4
29.27 Nitrile-function compounds 17 13
29.28 Diazo-,azo-andazoxy-compounds 16 7,1
29.29Organicderivativesofhydrazineorofhydroxylamine 17 7,4
29.30 Compounds withothernitrogen-functions 17 13

8.12.86 Official Journal of the European Communities 159 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
X. ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC 
COMPOUNDS 
[29.32] 
29.33 
29.34 29.31 Organo-sulphur compounds: 
A. Xanthates 14 
B. Other ' 18 
Organo-mercury compounds 17 
Other organo-inorganic compounds: 
A. Organo-arsenic compounds 17 
B. Tetraethyl-lead 20 
C. Other 18 
29.35 Heterocyclic compounds; nucleic acids: 
A. 2-Furaldehyde (furfuraldehyde, furfural, furfurol) and benzofuran (coumarone) 14 
B. Furfuryl alcohol and tetrahydrofurfuryl alcohol 17 
C. Thiophen s 14 1 2 3 4 
6,6 
7,6 
7,4 
7,4 
8 
7,6 
6,6 
7,4 
6,6 
5.3 
6 
6,6 
7.4 
10 
17 
7,6 
6 
14 
5,3 
7,6 
14 14 
5,3 
7,6 
14 N. Coumarin, methylcoumarins and ethylcoumarins 18 
O. Phenolphthalein ' 18 L. Di(benzothiazol-2-yl)  disulphide; benzimidazole-2-thiol  (mercaptobenzimid-
azole); benzothiazole-2-thiol (mercaptobenzothiazole)  and its salts 18 
M. Santonin 13 IJ. Nucleic acids and their salts 18 
K. 3-Picoline 12 I. Propyphenazone (INN) 15 
II. Other 25 D. Pyridine and its salts 10 
E. Indole and 3-methylindole (skatole) and their salts 12 
F. Esters of nicotinic acid (INN); nikethamide (INN) and its salts 14 
G. Quinoline and its salts ' 17 
H. Phenazone (INN) and aminophenazone (INN) (amidopyrin), and their deriv-
atives : 

160 OfficialJournaloftheEuropeanCommunities 8.12.86
I Rateofduty
Heading
number
iDescription
1Autonomous
%Conventional
%
1 2 3 4
29.35
(cont'd)\
P.6-Allyl-6,7-dihydro-5 H-dibenz/c;e]azepine(azapetine)anditssalts;
Atrazine(ISO);
Chlordiazepoxide (INN)anditssalts;
Chlorprothixene (INN);
Dextromethorphan (INN)anditssalts;
Diazinon (ISO);
Halogenderivativesofquinoline ;
Imipramine hydrochloride (INNM);
Iproniazid (INN);
Ketobemidone hydrochloride (INNM);
Naphazoline hydrochloride (INNM)andnaphazoline nitrate(INNM);
Phenindamine (INN)anditssalts;
Phentolamine (INN);
Phenylbutazone (INN);
Propazine (ISO);
Pyridostigmine bromide(INN);
Quinolinecarboxylic acidderivatives ;
Simazine (ISO);
Thenalidine (INN)anditstartratesandmaleates;
Thiethylperazine (INN);
Thioridazine (INN)anditssalts;
Tolazoline hydrochloride (INNM)
Q.Other16
165,5
8
29.36 Sulphonamides 18 6,6
29.37 Sultonesandsultams :
XI.PROVITAMINS ,VITAMINS ANDHORMONES ,
NATURAL ORREPRODUCED BYSYNTHESIS17 7,4
29.38Provitamins andvitamins,naturalorreproduced bysynthesis(includingnatural
concentrates ),derivativesthereofusedprimarilyasvitamins,andintermixtures ofthe
foregoing,whetherornotinanysolvent:
A.Provitamins ,unmixed,whetherornotinaqueoussolution
B.Vitamins,unmixed,whetherornotinaqueoussolution :
I.VitaminsA
II.Vitamins B2,B3,B6,B12andH
III.VitaminB9
IV.VitaminC
V.Othervitamins
C.Naturalconcentrates ofvitamins :»
I.Naturalconcentrates ofvitaminsA+D
II.Other
D.Intermixtures ,whetherornotinanysolvent;non-aqueous solutionsofpro­
vitaminsorvitamins\
14
9
9
18
12
14
9
14
184,9
,3,5
4,3
7,6
4
5
4>!
6,6
6,8

8. 12.86 Official Journal of the European Communities 161 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as 
hormones; other steroids used primarily as hormones: 
A. Adrenaline 
B. Insulin 
C. Pituitary (anterior) and similar hormones: 
I. Gonadotrophic hormones 
II. Other . . 
D. Adrenal (cortex) hormones: 
I. Cortisone (INN) and hydrocortisone (INN), and their acetates; 
prednisone (INN) and prednisolone (INN) 
II. Other 
E. Other hormones and other steroids 
XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR 
REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, 
ESTERS AND OTHER DERIVATES 
Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and 
other derivatives : 
A. Digitalis glycosides 
B. Glycyrrhizic acid and glycyrrhizates 
C. Rutin and its derivatives 
D. Other 
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters 
and other derivatives: 
A. Of the opium group: 
I. Thebaine and its salts '· 
II. Other 
B. Of cinchona: 
I. Quinine and quinine sulphate 
II. Other 3 4 
17 6,5 
16 6,5 
11 5,7 
15 6,9 . 
11 5,7 
14 6,6 
14 6,6 
12 6 
11 5,7 
18 7,6 
14 6,6 
13 6,3 
17 7,4 
9 4 
12 9,6 1 
29.39 
[29.40] 
29.41 
29.42 2 

162 OfficialJournaloftheEuropeanCommunities 8.12.86
\'
Rateofduty
Heading
number Description Autonomous Conventional
I% %
1 2 3 4
29.42
(cont'd)C.Otheralkaloids :
I.Caffeineanditssalts
II.Cocaineanditssalts:
a)Crudecocaine
b)Other
III.Emetineanditssalts
IV.Ephedrines andtheirsalts
V.Theobromine anditsderivatives
VI.Theophylline andaminophylline (INN),andtheirsalts
VII.Other13
5
17
10
16
10
17
1310,4
Free
6,6
5,3
7,1
8
13,6
8
XIII.OTHERORGANIC COMPOUNDS
29.43Sugars,chemicallypure,otherthansucrose,glucoseandlactose;sugarethersand
sugaresters,andtheirsalts,otherthanproductsofheadingsNos29.39,29.41and
29.42:
A.Rhamnose ,raffinoseandmannose
B.Other15
20—
29.44 Antibiotics :
A.Penicillins
B.Chloramphenicol (INN)21
138,2
10\\C.Otherantibiotics 9. 5,3
29.45 Otherorganiccompounds 20 10

OfficialJournaloftheEuropeanCommunities1638.12.86
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Notes
1.ForthepurposesofheadingNo30.03,"medicaments"meansgoods(otherthanfoodsorbeveragessuchasdietetic,
diabeticorfortifiedfoods,tonicbeverages,spawater)notfallingwithinheadingNo30.02or30.04whichareeither:
f
(a)Productscomprisingtwoormoreconstituentswhichhavebeenmixedorcompounded togetherfortherapeutic
orprophylactic uses;or
(b)Unmixedproductssuitableforsuchusesputupinmeasureddosesorinformsorinpackingsofakindsoldby
retailfortherapeutic orprophylactic purposes .
ForthepurposesoftheseprovisionsandofNote3(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(headingNo33.06),
(b)Dentifricesofallkinds,includingthosehavingtherapeuticorprophylactic properties,whicharetobeconsidered
asfallingwithinheadingNo33.06;or
(c)SoaporotherproductsofheadingNo34.01containingaddedmedicaments .
3.HeadingNo30.05istobetakentoapply,andtoapplyonly,to:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerials;
(b)Sterilelaminariaandsterilelaminariatents;
(c)Sterileabsorbable surgicalhaemostatics ;
(d)Opacifyingpreparations forX-rayexaminations anddiagnosticreagents(excludingthoseofheadingNo30.02)
designedtobeadministered tothepatient,beingunmixedproductsputupinmeasureddosesorproducts
consistingoftwoormoreproductswhichhavebeenmixedorcompoundedtogetherforsuch^ses;
(e)Blood-grouping reagents ;
(f)Dentalcementsandotherdentalfillings;and
(g)First-aidboxesandkits.

164 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
30.01 Organo-therapeutic glandsorotherorgans,dried,whetherornotpowdered ;organo­
therapeutic extractsofglandsorotherorgansoroftheirsecretions ;otheranimal
substancespreparedfortherapeutic orprophylactic uses,notelsewherespecifiedor
included :
A.Glandsorotherorgans,dried:■
I.Powdered 10 5,3
II.Notpowdered 8 4,6
B.Other : lil
I I.Ofhumanorigin Free 5,7
II.Other 11 5,7
30.02 Antisera;microbialvaccines,toxins,microbialcultures(includingfermentsbut
excludingyeasts)andsimilarproducts :-IliA.Antiseraandvaccines 15 6
B.Microbial cultures 17 7
C.Other 14 6,6
30.03 Medicaments (includingveterinarymedicaments ):
A.Notputupinformsorinpackingsofakindsoldbyretail:|| I.Containing iodineoriodinecompounds 29 8,9IlII.Other:
a)Containing penicillin ,streptomycin ortheirderivatives :
1.Containing penicillinoritsderivatives 17 6,3
2.Other 17 6,6
b)Other 15 5,2
B.Putupinformsorinpackingsofakindsoldbyretail:
I.Containing iodineoriodinecompounds 34 9,6
II.Other : Il
a)Containing penicillin ,streptomycin ortheirderivatives 22 6,3||b)Other 20 6,3
30.04Wadding,gauze,bandagesandsimilararticles(forexample,dressings,adhesive
plasters,poultices),impregnated orcoatedwithpharmaceutical substancesorputup
inretailpackingsformedicalorsurgicalpurposes,otherthangoodsspecifiedinNote
3tothisChapter 17 6,6
30.05 Otherpharmaceutical goods 15 6,9

OfficialJournaloftheEuropeanCommunities1658.12.86
CHAPTER 31
FERTILISERS
Notes
1>HeadingNo31.02istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyarenotput
upintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Sodiumnitratecontainingnotmorethan16,3%byweightofnitrogen;
(ii)Ammonium nitrate,whetherornotpure;
(iii)Ammonium sulphonitrate ,whetherornotpure;
(iv)Ammonium sulphate,whetherornotpure;
(v)Calciumnitratecontainingnotmorethan16%byweightofnitrogen;
(vi)Calciumnitrate-magnesium nitxate,whetherornotpure;
(vii)Calciumcyanamidecontainingnotmorethan25%byweightofnitrogen,whetherornottreatedwithoil;
(viii)Urea,whetherornotpure.
(B)Fertilisersconsistingofanyofthegoodsdescribedin(A)above,butwithoutquantitativecriteria,mixedtogether.
(C)Fertilisersconsistingofammoniumchlorideorofanyofthegoodsdescribedin(A)or(B)above,butwithout
quantitativecriteria,mixedwithchalk,gypsumorotherinorganicnon-fertilising substances .
(D)Liquidfertilisersconsistingofthegoodsofsubparagraph 1(A)(ii)or(viii)above,orofmixturesofthosegoods,
inanaqueousorliquidammoniasolution '.
2.HeadingNo31.03istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyarenotput
upintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Basicslag; v
(ii)Disintegrated (calcined)calciumphosphates (thermophosphates andfusedphosphates)andcalcinednatural
aluminium calciumphosphates ;
(iii)Superphosphates (single,doubleortriple);
(iv)Calciumhydrogenphosphatecontainingnotlessthan0,2%byweightoffluorine.
(B)Fertilisersconsistingofanyofthegoodsdescribedin(A)above,butwithoutquantitativecriteria,mixedtogether.
(C)Fertilisersconsistingofanyofthegoodsdescribedin(A)or(B)above,butwithoutquantitativecriteria,mixed
withchalk,gypsumorotherinorganicnon-fertilising substances . i
3.HeadingNo31.04istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyarenotput„
upintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Crudenaturalpotassiumsalts(forexample,carnallite,kainiteandsylvinite);
(ii)Crudepotassiumsaltsobtainedbythetreatmentofresiduesofbeetmolasses;
(iii)Potassiumchloride,whetherornotpure,exceptasprovidedinNote6(c)below;
(iv)Potassiumsulphatecontainingnotmorethan52%byweightofK2O;
(v)Magnesiumsulphate-potassium sulphatecontainingnotmorethan30%byweightofK20.
(B)Fertilisersconsistingofanyofthegoodsdescribedin(A)above,butwithoutquantitativecriteria,mixedtogether.

166 OfficialJournaloftheEuropeanCommunities 8.12.86
4.Monoammonium anddiammonium orthophosphates ,whetherornotpure,andmixturesthereof,aretobeclassified
inheadingNo31.05.
5.Forthepurposesofthequantitative criteriaspecifiedinNotes1(A),2(A)and3(A)above,thecalculation istobe
madeonthedryanhydrousproduct .
6.ThisChapterdoesnotcover:
(a)AnimalbloodofheadingNo05.15;
(b)Separatechemicallydefinedcompounds (otherthanthoseansweringtothedescriptions inNote1(A),2(A),3
(A)or4above);or
(c)Culturedpotassiumchloridecrystals(otherthanopticalelements)weighingnotlessthan2,5gramseach,of
headingNo38.19;opticalelementsofpotassiumchloride(headingNo90.01).
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
31.01 Guanoandothernaturalanimalorvegetablefertilisers,whetherornotmixed
together,butnotchemicallytreated Free Free
31.02 Mineralorchemicalfertilisers,nitrogenous :
A.Naturalsodiumnitrate(a) Free Free
B.Ureacontaining morethan45%byweightofnitrogenonthedryanhydrous
product 16
1011
8C.Other
31.03 Mineralorchemicalfertilisers,phosphatic :
A.Mentioned inNote2(A)tothisChapter :
I.Superphosphates
II.Other4,8
Free6
Free
4 B.Mentioned inNote2(B)or(C)tothisChapter 2,1
31.04 Mineralorchemicalfertilisers,potassic:
A.Mentioned inNote3(A)tothisChapter
B.Mentioned inNote3(B)tothisChapterFree
3Free
2,1
31.05 Otherfertilisers;goodsofthepresentChapterintablets,lozengesandsimilar
preparedformsorinpackingsofagrossweightnotexceeding10kg:
A.Otherfertilisers :
I.Containing thethreefertilisingsubstances :nitrogen,phosphorus and
potassium 7 6,6
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

8.12.86 Official Journal of the European Communities 167 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
31.05 Α. II. Containing the two fertilising substances : nitrogen and phosphorus : 
(cont'd) a) Monoammonium and diammonium orthophosphates and mixtures 
thereof 7 
b) Containing phosphates and nitrates 7 
c) Other: 
1. With a nitrogen content exceeding 10 % by weight 10 
2. Other 7 
III. Containing the two fertilising substances: nitrogen and potassium: 
a) Natural potassic sodium nitrate, consisting of a natural mixture of 
sodium nitrate and potassium nitrate (the proportion of the latter 
element may be as high as 44 %), of a total nitrogen content not 
exceeding 16,3 % by weight (a) 10 
b) Other: 
1. With a nitrogen content exceeding 10 % by weight 10 
2. Other 7 
IV. Other: 
a) With a nitrogen content exceeding 10 % by weight 10 
b) Other 4 
B. Goods of the present Chapter in tablets, lozenges and similar prepared forms or 
in packings of ä gross weight not exceeding 10 kg 11 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. 1 2 3 4 
6,6 
6,6 
8 
4,8 
Free 
8 
4,8 
8 
3,2 
8,8 

168 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 32
TANNING ANDDYEINGEXTRACTS ;TANNINS ANDTHEIRDERIVATIVES ;DYES,COLOURS ,
PAINTSANDVARNISHES ;PUTTY,FILLERSANDSTOPPINGS ;INKS
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemicallydefinedelementsandcompounds (exceptthosefallingwithinheadingNo32.04or32.05,
inorganicproductsofakindusedasluminophores (headingNo32.07),andalsodyesorothercolouringmatter
informsorpackingsofakindsoldbyretailfallingwithinheadingNo32.09);or
(b)TannatesandothertanningderivativesofproductsfallingwithinheadingsNos29.38to29.42,29.44or35.01to
35.04.
2.HeadingNo32.05istobetakentoincludemixturesofstabiliseddiazoniumsaltsandcouplersfortheproductionof
azodyes.
3.HeadingsNos32.05,32.06and32.07aretobetakentoapplyalsotopreparations basedon,respectively ,synthetic
organicdyestuffs(includingpigmentdyestuffs),colourlakesandothercolouringmatter,ofakindusedforcolouring
inthemassartificialplastics,rubberorsimilarmaterialsorasingredients inpreparations forprintingtextiles.The
headingsarenottobeapplied,however,topreparedpigmentsfallingwithinheadingNo32.09.
4.HeadingNo32.09istobetaken .toincludesolutions(otherthancollodions)consistingofanyoftheproducts
specifiedinheadingsNos39.01to39.06involatileorganicSolventsif,andonlyif,theweightofthesolventexceeds
50%oftheweightofthesolution .
5.Theexpression"colouringmatter"inthisChapterdoesnotincludeproductsofakindusedasextendersinoilpaints,
whetherornottheyarealsosuitableforcolouringdistempers .
6.Theexpression"stampingfoils"inheadingNo32.09istobetakentoapplyonlytoproductsofakindusedfor
printing,forexample,bookcoversorhatbands,and.consistingof:
(a)Thinsheetcomposedofmetallicpowder(includingpowderorpreciousmetal),orpigment,agglomerated with
glue,gelatinorotherbinder;or
(b)Metal(forexample,goldoraluminium )orpigment,depositedonpaper,artificialplasticmaterial ,orother
support .
\ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
32.01Tanningextractsofvegetableorigin;tannins(tannicacids),includingwater-extracted
gall-nuttannin,andtheirsalts,ethers,estersandotherderivatives :
A.Tanningextractsofvegetableorigin:
I.Ofwattle(mimosa)
II.Ofquebracho
III.Ofsumach,ofvallonia,ofoakorofchestnut
IV.Other10(a)
Free
9
99
Free
5,8
5,3(b)
(a)Dutyratereducedto3%(suspension )foranindefiniteperiod.
(b)Dutyratereducedto3,2%inrespectofeucalyptustanningextracts,withinthelimitsofanannualtariffquotaof250tonnestobegrantedbythecompetent authorities .

OfficialJournaloftheEuropeanCommunities1698.12.86
Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
123 4
32.01 B.Other10
(cont'd)
[32.02]-
32.03
10
32.04
Free
6
3
9
10
32.053
5,3
Free
3,7
2,1
4,1
5,3
10
10
10
6
5,5
10
5
5
9,5
6
5,7
7,4
4,9
6,6Syntheticorganictanningsubstances,andinorganictanningsubstances;tanning
preparations ,whetherornotcontainingnaturaltanningmaterials;enzymatic
preparations forpre-tanning (forexample,ofenzymatic,pancreaticorbacterial
origin)
Colouringmatterofvegetableorigin(includingdyewoodextractandothervegetable
dyeingextracts,butexcludingindigo)orofanimalorigin:
A.Colouringmatterofvegetableorigin:
I.Blackcutch(Acaciacatechu)
II.ExtractsofPersianberriesandofmadder;woad
III.Litmus
IV.Other
B.Colouringmatterofanimalorigin
Syntheticorganicdyestuffs(includingpigmentdyestuffs);syntheticorganicproducts
ofakindusedasluminophores ;productsofthekindknownasopticalbleaching
agents,substantivetothefibre;naturalindigo:
A.Syntheticorganicdyestuffs
B.Preparations mentioned inNote3tothisChapter
C.Syntheticorganicproductsofa<kindusedasluminophores
D.Productsofthekindknownasopticalbleachingagents,substantivetothefibre
E.Naturalindigo
Colourlakes
Othercolouringmatter;inorganicproductsofakindusedasluminophores :
A.Othercolouringmatter:
I.Mineralblacks,notelsewherespecifiedorincluded
II.Solublevandykebrownandsimilarproducts
III.Pigmentsbasedonzincsulphide(lithoponeandthelike)
IV.Pigmentsbasedontitaniumoxide
V.Pigmentsbasedonlead,barium,zincorstrontiumchromates :
a)Molybdenum red
b)Other
VI.Other:
a)Magnetite
b)Other17
20
19
17
9
1632.06
32.07
9
9
12
15
11
17
Free
14

170 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
32.07 B.Preparations mentioned inNote3tothisChapter 16 7,1
(cont'd)C.Inorganicproductsofakindusedasluminophores 12 5,3
32.08 Preparedpigments,preparedopacifiersandpreparedcolours,vitrifiableenamelsand
glazes,liquidlustresandsimilarproducts,ofthekindusedintheceramic,enamelling
andglassindustries;engobes(slips);glassfritandotherglass,intheformofpowder,
granulesorflakes:
\ A.Preparedpigments,preparedopacifiersandpreparedcolours 15 6,9
B.Vitrifiableenamelsandglazes 16 6,3
C.Liquidlustresandsimilarproducts ;engobes(slips) 13 5,3
D.Glassfritandotherglass,intheformofpowder,granulesorflakes 8 3,7
32.09 Varnishesandlacquers;distempers ;preparedwaterpigmentsofthekindusedfor
finishingleather;paintsandenamels;pigmentsdispersedinlinseedoil,whitespirit,
spiritsofturpentineorothermediaofakindusedinthemanufacture ofpaintsor
enamels;stampingfoils;dyesorothercolouringmatterinformsorpackingsofa
kindsoldbyretail;solutionsasdefinedbyNote4tothisChapter:
A.Varnishesandlacquers;distempers ;preparedwaterpigmentsofthekindused
forfinishingleather;paintsandenamels;pigmentsdispersedinlinseedoil,white
spirit,spiritsofturpentine orothermediaofakindusedinthemanufacture of
paintsorenamels;solutionsasdefinedbyNote4tothisChapter :
I.Pearlessence 16 7,1llII.Other 19 10
B.Stampingfoils 17 6,6liC.Dyesorothercolouringmatterinformsorpackingsofakindsoldbyretail... 16 7,1
32.10 Artists',students'andsignboardpainters'colours,modifyingtints,amusement colours
andthelike,intablets,tubes,jars,bottles,pansorinsimilarformsorpackings,
includingsuchcoloursinsetsoroutfits,withorwithoutbrushes,palettesorother
accessories 22 7,6
32.11 Prepareddriers 17 6,6
32.12Glaziers'putty;graftingputty;painters'fillings;non-refractory surfacing
preparations ;stopping,sealingandsimilarmastics,includingresinmasticsand
cements 11 5
32.13 Writingink,printinginkandotherinks:ll A.Writingordrawingink 15 6,9|| B.Printingink 18 6,6
C.Otherinks 16 7,1

8.12.86 Official Journal of the European Communities 171 
CHAPTER 33 
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS 
Notes 
1. This Chapter does not cover: 
(a) Compound alcoholic preparations (known as "concentrated extracts"), for the manufacture of beverages, of 
heading No 22.09; 
(b) Soap and other products falling within heading No 34.01; or 
(c) Spirits of turpentine or other products falling within heading No 38.07. 
2. The expression "perfumery, cosmetic or toilet preparations" in heading No 33.06 is to be taken to apply, inter alia, 
to: 
(a) Prepared room deodorisers, whether or not perfumed; 
(b) Products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable 
for use as perfumery, cosmetic or toilet preparations or as room deodorisers, put up in packings of a kind sold by 
retail for such use. 
Rate of duty 
Heading Description Autonomous Conventional number 
% % 
2 3 4 
33.01 Essential oils (terpeneless or not), concretes and absolutes; resinoids; concentrates of 
essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption 
or by maceration; terpenic by-products of the deterpenation of essential oils: 
A. Essential oils, not deterpenated: 
I. Of citrus fruit 12 
II. Other: 
a) Geranium, clove, niaouli and ylang-ylang oils 5 
b) Other Free 
B. Essential oils, deterpenated: 
I. Of citrus fruit 12 
II. Other 10 
C. Resinoids 
D. Concentrates of essential oils in fats, in fixed oils, or in waxes or the like, 
obtained by cold absorption or by maceration 9 
E. Terpenic by-products of the deterpenation of essential oils 10 
[33.02] 
[33.03] 1 
11 
2,7 
Free 
6,9 
4,6 
4,1 
5 
4,6 7 

172 OfficialJournaloftheEuropeanCommunities 8.12.86
ll \ Rateofduty
Heading
number Description Autonomous Conventionalll% %
1 2 3 4
33.04 Mixturesoftwoormoreodoriferous substances (naturalorartificial)andmixtures
(includingalcoholicsolutions)withabasisofoneormoreofthesesubstances ,ofa
kindusedasrawmaterialsintheperfumery,food,drinkorotherindustries 10 5,3
[33.05]
33.06 Perfumery,cosmeticortoiletpreparations ;aqueousdistillatesandaqueoussolutions
ofessentialoils,includingsuchproductssuitableformedicinaluses:
A.Perfumery ,cosmeticortoiletpreparations :II I.Shavingcreams 20 7,1llII.Other 18 6,6
\
B.Aqueousdistillatesandaqueoussolutionsofessentialoils,includingsuch
productssuitableformedicinaluses 12 6

8.12. 86 Official Journal of the European Communities 173 
CHAPTER 34 
SOAP, ORGANIC SURFACE-ACTIVE  AGENTS, WASHING PREPARATIONS, 
LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING 
AND SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES 
AND "DENTAL WAXES" 
Notes 
1. This Chapter does not cover: 
(a) Separate chemically defined compounds; or 
(b) Dentifrices, shaving creams or shampoos containing soap or organic surface-active agents (heading No 33.06). 
2. For the purposes of heading No 34.01, the expression "soap" is to be taken to apply only to soap soluble in water. 
Soap and other products falling within heading No 34.01 may contain added substances (for example, disinfectants, 
abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No 
34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in 
heading No 34.05 as "scouring powders and similar preparations". 
3. The reference in heading No 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to 
apply to the products defined in Note 3 of Chapter 27. 
4. In heading No 34.04 the expression "prepared waxes, not emulsified or containing solvents" is to be taken to apply 
only to: 
(A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes; 
(B) Mixtures of different classes of waxes (animal, vegetable, mineral or artificial) ; and 
(C) Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and 
containing fats, resins, mineral substances or other materials. . 
The heading is to be taken not to apply to: 
(a) Waxes falling within heading No 27.13; or 
(b) 'Unmixed animal waxes and unmixed, vegetable waxes, merely coloured. 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
Soap; organic surface-active products and preparations for use as soap, in the form of 
bars, cakes or moulded pieces or shapes, whether or not combined with soap 
Organic surface-active agents; surface-active preparations and washing preparations, 
whether or not containing soap 1 2 ( 3 4 
19 6,9 
17 6,9 34.01 
34.02 

174 OfficialJournaloftheEuropeanCommunities 8.12.86
\ l Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
34.03 Lubricating preparations ,andpreparations ofakindusedforoilorgreasetreatment
oftextiles,leatherorothermaterials,butnotincludingpreparations containing 70%
ormorebyweightofpetroleum oilsorofoilsobtainedfrombituminous minerals :Il A.Containing petroleum oilsoroilsobtainedfrombituminous minerals 10 4,6llB.Other 10 4,6
34.04 Artificialwaxes(includingwater-soluble waxes);preparedwaxes,notemulsifiedor
containing solvents 12 5,3
34.05 Polishesandcreams,forfootwear,furnitureorfloors,metalpolishes,scouring
powdersandsimilarpreparations ,butexcludingpreparedwaxesfallingwithin
•headingNo34.04 15 6
34.06 Candles,tapers,night-lights andthelike 16 7,1.
34.07 Modelling pastes(includingthoseputupforchildren'samusement andassorted
modelling pastes);preparations ofakindknownas"dentalwax"oras"dental
impression compounds ",inplates,horseshoeshapes,sticksandsimilarforms 16 6,3

8.12. 86 Official Journal of the European Communities 175 
CHAPTER 35 
ALBUMINOIDAL SUBSTANCES; GLUES; ENZYMES 
Notes 
1. This Chapter does not cover: 
(a) Yeasts (heading No 21.06); 
(b) Medicaments (heading No 30.03); 
(c) Enzymatic preparations for pre-tanning (heading No 32.03); 
(d) Enzymatic soaking or washing preparations and other products of Chapter 34; or 
(e) Gelatin products of the printing industry (Chapter 49). 
2. For the purpose of heading No 35.05, the term "dextrins" is to be taken to apply to starch degradation products with 
a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %. 
Such products with a reducing sugar content exceeding 10 % fall in heading No 17.02. 
Heading 
number Description Rate of duty 
Autonomous 
% Conventional 
% 
35.01 Casein, caseinates and other casein derivatives; casein glues: 
35.02 A. Casein: 
I. For the manufacture of regenerated textile fibres (a) 
II. For industrial uses other than the manufacture of foodstuffs or fodder (a) 
III. Other 
B. Casein glues 
C. Other 
Albumins, albuminates and other albumin derivatives : 
A. Albumins: 
I. Unfit, or to be rendered unfit, for human consumption (b) 
II. Other: 
a) Ovalbumin and lactalbumin: 
. 1. Dried (for example, in sheets, scales, flakes, powder) 
2. Other 
b) Other 
B. Albuminates and other albumin derivatives 2 
6 
14 
13 
10 
Free 
10(c) 
10(c) 
10 
12 
(a) Entry under this subheading is subject to conditions to bé determined by the competent authorities. 
(b) Entry under this subheading of albumins to be rendered unfit for human consumption is subject to conditions to be determined by the competent 
authorities. 
(c) The ad valorem duty is substituted by a specific tax established in accordance with the provisions of Council Regulation (EEC) No 2783/75. 1 2 3 4 
2 
5 
10 
Free 
12 

176 OfficialJournaloftheEuropeanCommunities 8.12.86
I Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
35.03 Gelatin(includinggelatininrectangles ,whetherornotcolouredorsurface-worked )
andgelatinderivatives ;gluesderivedfrombones,hides,nerves,tendonsorfrom
similarproducts,andfishglues;isinglass:
A.Isinglass
B.Other10
155,3
12
35.04 Peptonesandotherproteinsubstances (excludingenzymesofheadingNo35.07)and
theirderivatives ;hidepowder,whetherornotchromed 12 5,3
35.05 Dextrinsanddextringlues;solubleorroastedstarches;starchglues:
A.Dextrins ;solubleorroastedstarches
B.Gluesmadefromdextrinorfromstarch,containing byweightofthose,
materials :
I.Lessthan25%
II.25%ormorebutlessthan55%
III.55%ormorebutlessthan80%
IV.80%ormore23,9
+vc
16,3
+vc
16,3
+vc
16,3
+vc
16,3
+vc14
+vc
13
4-vcsubject
toamax.
of18
13
+vcsubject
toamax.
of18
13
+vcsubject
toamax.
of18
13
+vcsubject
toamax.
of18
35.06
35.07Preparedgluesnotelsewherespecifiedorincluded;productssuitableforuseasglues
putupforsalebyretailasgluesinpackagesnotexceedinganetweightof1kg:
A.Preparedgluesnotelsewherespecifiedorincluded :
I.Vegetable glues:
a)Obtainedfromnaturalgums
b)Other
II.Otherglues
B.Productssuitableforuseasgluesputupforsalebyretailasgluesinpackages
notexceeding anetweightof1kg
/
Enzymes;preparedenzymesnotelsewherespecifiedorincluded .11
19
16
19
135.7
7.8
7,1
7,8
6,3

8.12.86 Official Journal of the European Communities 177 
CHAPTER 36 
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; 
CERTAIN COMBUSTIBLE PREPARATIONS 
( 
Notes 
1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) 
below. 
2. The expression "articles of combustible materials" in heading No 36.08 is to be taken to apply only to: 
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or 
similar forms) for use as fuels; fuels with a basis of alcohol, and-similar prepared fuels, in solid or semi-solid 
form; 
(b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity not exceeding 
300 cm3; and 
(c) Resin torches, firelighters and the like. 
36.01 
36.02 
[36.03] 
36.04 
36.05 
36.06 
[36.07] 
36.08 Propellent powders: 
A. Black powder (gun powder) 
B. Other 
Prepared explosives, other than propellent powders 
Safety fuses; detonating fuses; percussion and detonating caps; igniters; detonators: 
A. Safety fuses; detonating fuses 
B. Other 
Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain 
rockets) : 
A. Amorces in strips or rolls for lighters, miners' lamps and the like 
B. Other 
Matches (excluding Bengal matches) 
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible 
materials: 
A. Ferro-cerium and other pyrophoric alloys in all forms 
B. Other 11 
16 
15 
24 
13 
18 
14 
15 
19 Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
1 ! • Τ 3 4 
8 4.6 
5.7 
7,1 
6 
8.7 
6,3 
6,6 
10 
6 
7.8 

178 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 37
PHOTOGRAPHIC ANDCINEMATOGRAPHIC GOODS
Notes
1.ThisChapterdoesnotcoverwasteorscrapmaterials .
2.HeadingNo37.08istobetakentoapplyonlyto:
(a)Chemicalproductsmixedorcompounded forphotographic uses(forexample,sensitisedemulsions ,developers
andfixers);and
(b)Unmixedsubstancessuitableforsuchusesandputupinmeasuredportionsorputupforsalebyretailinaform
readyforuse. \
Theheadingdoesnotapplytophotographic pastesorgums,varnishesorsimilarproducts .
Additional Notes
1.Inthecaseofsoundfilmsimportedintwobands(thebandbearingonlytheimagesandthebandusedforrecordingthe
sound),eachbandistobeclassifiedinitsappropriate heading.
2.Theexpression"newsreels"(subheading 37.07BIIa))shallbetakentoapplytofilmsofalengthoflessthan330metres
anddepictingcurrenteventsofapolitical,sporting,military,scientific ,literary,folkloric,touristic,society,etc.,nature.
\ \ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
37.01 Photographic platesandfilmintheflat,sensitised,unexposed ,ofanymaterialother
thanpaper,paperboard orcloth:
A.Filmintheflat,putupindiscformandincorporated inacartridge
B.Other21(a)
217,4
7,4
37.02 Filminrolls,sensitised,unexposed ,perforatedornot:
A.Ofawidthof35mmorless:
I.Microfilm ;filmforradiography andthegraphicarts
II.Other
B.Ofawidthofmorethan35mm20
20
207,1•
5,3
7,1
37.03 Sensitisedpaper,paperboard andcloth,unexposedorexposedbutnotdeveloped ... 23 7,6
37.04 Sensitisedplatesandfilm,exposedbutnotdeveloped ,negativeorpositive:
A.Cinematograph film:
I.Negatives ;intermediate positives
II.Otherpositives
B.OtherFree
2,35ECU
per100metres
FreeFree
0,70ECU
per100metres
Free
(a)Dutyratereducedto5,3%until31December 1987.

8.12.86 Official Journal of the European Communities 179 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
37.05 Plates, imperforated film and perforated film (other than cinematograph film), 
exposed and developed, negative or positive: 
A. Microfilm 
B. Other 
[37.06] 
37.07 Cinematograph film, exposed and developed, whether or not  incorporating sound 
track or consisting only of sound track, negative or positive: 
A. Consisting only of sound track 
B. Other: 
I. Negatives; intermediate positives 
II. Other positives: 
a) Newsreels 
b) Other, of a width of: 
1. Less than 10 mm 
2. 10 mm or more but less than 34 mm 
3. 34 mm or more but less than 54 mm 
4. 54 mm or more 
37.08 Chemical products and flash light materials, of a kind and in a form suitable for use 
in photography 5 
12 
Free 
Free 
2,25 ECU 
per 100 metres 
0,50 ECU 
per 100 metres 
3,50 ECU 
per 100 metres 
5 ECU 
per 100 metres 
5 ECU 
per 100 metres 
15 3.2 
5.3 
(a) 
Free 
1,07 ECU 
per 100 metres 
0,28 ECU 
per 100 metres 
1,60 ECU 
per 100 metres 
1,90 ECU 
per 100 metres 
2,60 ECU 
per 100 metres 
(a) See Annex. 1 2 3 4 
6 

180 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedelementsorcompounds withtheexceptionofthefollowing :
(1)Artificialgraphite(headingNo38.01);
(2)Disinfectants ,insecticides ,fungicides ,ratpoisons,herbicides ,anti-sprouting products,plantgrowthregu­
latorsandsimilarproductsputupasdescribedinheadingNo38.11;
(3)Productsputupaschargesforfire-extinguishers orputupinfire-extinguishing grenades (headingNo38.17);
(4)ProductsspecifiedinNote2(a),(c),(d)or(f)below.
(b)Mixturesofchemicalsandfoodstuffsofakindusedinthepreparation ofhumanfoodstuffs (generally ,heading
No21.07).
(c)Medicaments (headingNo30.03).
2.HeadingNo38.19istobetakentoincludethefollowinggoodswhicharetobetakennottofallwithinanyother
headingoftheTariff:
(a)Culturedcrystals(otherthanopticalelements)weighingnotlessthan2,5gramseach,ofmagnesium oxideorof
thehalidesofthealkaliorthealkaline-earth metals;
(b)Fuseloil;
(c)Inkremoversputupinpackingsforsalebyretail;
(d)Stencilcorrectorsputupinpackingsforsalebyretail;
(e)Ceramicfiringtesters,fusible(forexample,Segercones);
(f)Plastersspeciallypreparedforuseindentistry;and
(g)ChemicalelementsofChapter28(forexample,siliconandselenium)dopedforuseinelectronics ,intheformof
discs,wafersorsimilarforms,polishedornot,whetherornotcoatedwithauniformepitaxiallayer.
ll I.! Rateofduty
Heading
number Description Autonomous
%Conventional
'%
1 2 3 4
38.01 Artificialgraphite;colloidalgraphite,otherthansuspensions inoil:
A.Artificialgraphite : »
I.Inimmediate packingsofanetcapacityof1kgorless
II.Other10
64,6
3,6
B.Naturalorartificialcolloidalgraphite 9 4,1
[38.02]

8.12.86 OfficialJournaloftheEuropeanCommunities 181
llII Rateofduty
Heading
numberDescription Autonomous
%Conventional
°/o
1 2 3 4
38.03 Activatedcarbon;activatednaturalmineralproducts;animalblack,includingspent
animalblack:||A.Activated carbon 16 6,3
B.Activatednaturalmineralproducts 14 5,7
C.Animalblack,includingspentanimalblack 7 4,1
[38.04]-
38.05 Talloil:IlA.Crude .: 4 Free
B.Other 1 7 4,1
38.06 Concentrated sulphitelye 9 5
38.07 Spiritsofturpentine (gum,woodandsulphate)andotherterpenicsolventsproduced
bythedistillationorothertreatmentofconiferous woods;crudedipentene ;sulphite
turpentine ;pineoil(excluding"pineoils"notrichinterpineol):||A.Gumspiritsofturpentine 5 4IIB.Spiritsofsulphateturpentine ;crudedipentene 7 3,2
C.Other 7 3,7
38.08 Rosinandresinacids,andderivatives thereofotherthanestergumsincludedin
headingNo39.05;rosinspiritandrosinoils:
A.Rosin,including"braisresineux" 6 5
B.Rosinspiritsandrosinoils 7 3,7
C.Other 10 4,6
38.09 Woodtar;woodtaroils(otherthanthecomposite solventsandthinnersfalling
withinheadingNo38.18);woodcreosote;woodnaphtha;acetoneoil;vegetable
pitchofallkinds;brewers'pitchandsimilarcompounds basedonrosinoron
vegetablepitch;foundrycorebindersbasedonnaturalresinousproducts :
IA.Woodtar 4 2,1
B.Other 4,6 (a)
[38.10]
(a)SeeAnnex.

182 OfficialJournaloftheEuropeanCommunities 8.12.86
Il Rateofduty
Heading
numberDescription Autonomous
P/oConventional
%
1 2 3 4
38.11 Disinfectants ,insecticides ,fungicides ,ratpoisons,herbicides ,anti-sprouting products,
plant-growth regulatorsandsimilarproducts,putupinformsorpackingsforsaleby
retailoraspreparations orarticles(forexample,sulphur-treated bands,wicksand
candles,fly-papers ):
A.Sulphurputupinformsforsalebyretailorinimmediate ,packingsofanet
capacityof1kgorless9 7
B.Preparations basedoncoppercompounds8 4,6
C.Plant-growth regulators18 7,6
D.Other 15 6
38.12 Preparedglazings,prepareddressingsandpreparedmordants,ofakindusedinthe
textile,paper,leatherorlikeindustries :
A.Preparedglazingsandprepareddressings :
I.Withabasisofamylaceous substances ,containing byweightofthose
substances :
a)Lessthan55% 18,8
+vc13
+vcsubject
toamax.
of20
b)55%ormorebutlessthan70% 18,8
+vc13
+vcsubject
toamax.
of20
c)70%ormorebutlessthan83% 18,8
+vc13
+vcsubject
toamax.
of20
d)83%ormore 18,8
+vc13
-1-vcsubject
toamax.
of20
II.Other 14 5,7
B.Preparedmordants14 6,6
38.13 Picklingpreparations formetalsurfaces;fluxesandotherauxiliarypreparations for
soldering,brazingorwelding;soldering,brazingorweldingpowdersandpastes
consistingofmetalandothermaterials;preparations ofakindusedascoresor
coatingsforweldingrodsandelectrodes :
A.Picklingpreparations formetalsurfaces;soldering ,brazingorweldingpowders
andpastesconsistingofmetalandothermaterials14 6,6
B.Preparations ofakindusedascoresorcoatingsforweldingelectrodesandrods 9 4,1II C.Other 9 5

8.12.86 OfficialJournaloftheEuropeanCommunities 183
|| Rateofduty
Heading
number Description Autonomous
%Conventional
°/o
1 2' 3 4
38.14 Anti-knock preparations ,oxidationinhibitors,guminhibitors,viscosityimprovers ,
anti-corrosive preparations andsimilarpreparedadditivesformineraloils:||A.Anti-knock preparations basedontetraethyl-lead 19 7,2ll B.Other: ||llI.Forlubricants : ||
a)Containing petroleum oilsoroilsobtainedfrombituminous minerals 13 5,3li b)Other 16 5,8
II.Anti-knock preparations basedontetramethyl-lead ,onethylmethyl-lead
oronmixturesoftetraethyl-lead andtetramethyl-lead 17 5,8
III.Other 17 5,8
38.15 Preparedrubberaccelerators 16 6,3
38.16 Preparedculturemediafordevelopment ofmicroorganisms 11 5
38.17 Preparations andchargesforfire-extinguishers ;chargedfire-extinguishing grenades 15 6,9
38.18 Composite solventsandthinnersforvarnishesandsimilarproducts 18 6,6
38.19 Chemicalproductsandpreparations ofthechemicaloralliedindustries (including
thoseconsistingofmixturesofnaturalproducts),notelsewherespecifiedorincluded;
residualproductsofthechemicaloralliedindustries,notelsewhere specifiedor
included :llA.Fuseloil;dippel'soil 7 4,1||B.Naphthenic acids 6 3,2||C.Water-insoluble saltsofnaphthenic acids;estersofnaphthenic acids 12 5,3
D.Petroleum sulphonates ,excluding petroleum sulphonates ofalkalimetals,of
ammonium orofethanolamines ;thiophenated sulphonic acidsofoilsobtained
frombituminous minerals,andtheirsalts 14 5,7||E.Mixedalkylbenzenes andmixedalkylnaphthalenes 13 6,3
-F.Ionexchangers :II I.Basedonsulphonated carbon,orofnaturalmineralsubstances 9 5IIII.Other 14 ,6,6llG.Catalysts 14 6,6||H.Gettersforvacuumtubes 12 6
IJ.Non-agglomerated mixturesofmetalcarbides 12 5,3

184 OfficialJournaloftheEuropeanCommunities 8.12.86II Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
38.19
(cont'd)j
K.Refractory cements,mortarsandsimilarcompositions
L.Alkalineironoxideforthepurification ofgas4
92,7
5
M.Carbonaceous pastesforelectrodes 10 5,3Il N.Accumulator compounds basedoncadmiumoxideornickelhydroxide 15 6,9
O.Carbon(otherthanthatfallingwithinsubheading 38.01A)inmetal-graphite or
othercompounds ,intheformofsmallplates,barsorothersemi-manufactures 6 3,7
P.Preparations knownas"liquidsforhydraulictransmission "(forexample,
hydraulicbrakefluids)notcontainingorcontaining lessthan70%byweightof
petroleum oilsoroilsobtainedfrombituminous minerals18 7,1
Q.Foundrycorebindersbasedonsyntheticresins18 7,1li R.Anti-rustpreparations containing aminesasactiveelements18 7,1Il S.ChemicalelementsreferredtoinNote2(g)tothisChapter 9 7,6Il T.D-Glucitol(sorbitol),otherthanthatfallingwithinsubheading 29.04CIII: I
I.Inaqueoussolution : I
a)Containing 2%orlessbyweightofD-mannitol,calculatedonthe
D-glucitolcontent 12+vc —\\ b)Other 12(a)+vc—
II.Other: I||a)Containing 2%orlessbyweightofD-mannitol,calculatedonthe
D-glucitolcontent12+vc —II b)Other 12(a)-1-vc—
U.Pyrolignites (forexample,ofcalcium).10 5,3
V.Crudecalciumtartrate 9 5IIW.Crudecalciumcitrate 7 4,1
X.Other ..18 7,6
(a)Dutyratereducedto9%(suspension )foranindefiniteperiod.

8.12.86 OfficialJournaloftheEuropeanCommunities 185
SECTION VII
ARTIFICIAL RESINSANDPLASTIC MATERIALS ,CELLULOSE ESTERSANDETHERS ,
ANDARTICLES THEREOF ;RUBBER ,SYNTHETIC RUBBER ,FACTICE ,ANDARTICLES THEREOF
Note
Goodsputupinsetsconsistingoftwoormoreseparateconstituents ,someorallofwhichfallwithinthepresentSection
andareintendedtobemixedtogethertoobtainaproductofSectionVIorVII,aretobeclassifiedintheheading
appropriate tothatproduct,providedthattheconstituents are:
(i)havingregardtothemannerinwhichtheyareputup,clearlyidentifiable asbeingintendedtobeusedtogether
withoutfirstbeingrepacked ;
(ii)importedtogether;and
(iii)identifiable ,whetherbytheirnatureorbytherelativeproportions inwhichtheyarepresent,asbeing
complementary onetoanother .
CHAPTER 39
ARTIFICIAL RESINSANDPLASTIC MATERIALS ,CELLULOSE ESTERSANDETHERS ;ARTICLES THEREOF
Notes
1.ThisChapterdoesnotcover:
(a)StampingfoilofheadingNo32.09;
(b)Artificialwaxes(headingNo34.04);
(c)Syntheticrubber,asdefinedforthepurposesofChapter40,orarticlesthereof;
(d)Saddleryorharness(headingNo42.01)ortravelgoods,handbagsorotherreceptacles fallingwithinheading
No42.02;
(e)Plaits,wickerwork orotherarticlesfallingwithinChapter46;
(f)GoodsxfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear ,headgear,umbrellas ,sunshades ,walking-sticks ,whips,riding-crops orpartsthereoforotherarticles
fallingwithinSectionXII;
(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;

186 OfficialJournaloftheEuropeanCommunities 8.12.86
(q)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites);or
(r)Buttons,slidefasteners,combs,mouthpieces orstemsforsmokingpipes,cigarette-holders orthelike,partsof
vacuumflasksorthelike,pens,propellingpencilsorotherarticlesfallingwithinChapter98.
2.HeadingsNos39.01and39.02aretobetakentoapplyonlytogoodsofakindproducedbychemicalsynthesis
answeringtooneofthefollowingdescriptions :
(a)Artificialplasticsincludingartificialresins;
(b)Silicones ;
.(c)Resols,liquidpolyisobutylene ,andsimilarartificialpolycondensation orpolymerisation products .;
3.HeadingsNos39.01to39.06aretobetakentoapplytomaterialsinthefollowingformsonly:
(a)Liquidorpasty(includingemulsions ,dispersions andsolutions);
(b)Blocks,lumps,powders(includingmouldingpowders),granules,flakesandsimilarbulkforms;
(c)Monofilofwhichanycross-sectional dimensionexceeds 1mm;seamlesstubes,rods,sticksandprofileshapes,
whetherornotsurface-worked butnototherwiseworked;
(d)Plates,sheets,film,foilandstrip(otherthanthatclassifiedinheadingNo51.02bytheapplication ofNote4to
Chapter51),whetherornotprintedorotherwisesurface-worked ,uncutorcutintorectanglesbutnotfurther
worked(evenif,whensocut,theybecomearticlesreadyforuse);
(e)Wasteandscrap.
Additional Note
Subheading 39.02CIistobetakentoincludepolyethylene slightlymodifiedbysmallquantitiesofotherolefins .
Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
39.01
19 6,9
6,3 16Condensation ,polycondensation andpolyaddition products,whetherornotmodified
orpolymerised ,andwhetherornotlinear(forexample,phenoplasts ,aminoplasts ,
alkyds,polyallylestersandotherunsaturated polyesters ,silicones):
A.Ionexchangers
B.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhichconsistsof
unvulcanised naturalorsyntheticrubber
C.Other:
I.Phenoplasts :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothisChapter
b)Inotherforms
II.Aminoplasts :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothisChapter
b)Inotherforms15
17
15
176,9
7,1
6,9
7,4

8.12.86 OfficialJournaloftheEuropeanCommunities 187
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3. 4
39.01
(cont'd)C.III.Alkydsandotherpolyesters :
a)Inoneoftheformsmentioned inNote3(d)tothisChapter
b)Other
IV.Polyamides20
20
2213
8
8
V.Polyurethanes 22 8,4
VI.Silicones 20 8,4
VII.Other.20 7,6
39.02 Polymerisation andcopolymerisation products(forexample,polyethylene ,polytetra­
haloethylenes ,polyisobutylene ,polystyrene ,polyvinylchloride,polyvinylacetate,
polyvinylchloroacetate andotherpolyvinylderivatives ,polyacrylic andpolymetha­
crylicderivatives ,coumarone-indene resins):||A.Ionexchangers ;. 22 7,6
B.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhichconsistsof
unvulcanised naturalorsyntheticrubber 16 6,3Il C.Other: \II I.Polyethylene : I
a)Inoneoftheformsmentioned inNote3(a)and(b)tothisChapter 20 12,5
b)Inotherforms 23 12,5Il II.Polytetrahaloethylenes 23 12,5
III.Polysulphohaloethylenes 23 12,5II IV.Polypropylene 23 12,5I-I V.Polyisobutylene 23 12,5
VI.Polystyrene andcopolymers ofstyrene :|| a)Inoneoftheformsmentioned inNote3(a)and(b)tothisChapter 20 12,5
b)Inotherforms 23 12,5li VII.Polyvinylchloride : \Il a)Inoneoftheformsmentioned inNote3(a)and(b)tothisChapter 20 12,5|| b)Inotherforms 23 12,5
VIII.Polyvinylidene chloride;copolymers ofvinylidene chloridewithvinyl
chloride ■19 12,5II IX.Polyvinylacetate .. 19 12Il X.Copolymers ofvinylchloridewithvinylacetate 21 12,5
XI.Polyvinylalcohols,acetalsandethers 21 12,5
XII.Acrylicpolymers,methacrylic polymers andacrylo-methacrylic
copolymers 21 12,5|| XIII.Coumarone resins,indeneresinsandcoumarone-indene resins 19 12Il XIV.Otherpolymerisation orcopolymerisation products :II a)Inoneoftheformsmentioned inNote3(a)and(b)tothisChapter 21 12,5
b)Inotherforms 23 12,5

188 Official Journal of the European Communities 8. 12. 86 
Heading 
number Description Rate of duty 
Autonomous 
°/o 
39.03 Regenerated tellulose; cellulose nitrate, cellulose acetate and other cellulose esters, 
cellulose ethers and other chemical derivatives of cellulose, plasticised or not (for 
example, collodions, celluloid); vulcanised fibre: 
A. Adhesive strips of a width not exceeding 10 cm, the coating of which consists of 
unvulcanised natural or synthetic rubber 16 
B. Other: 
I. Regenerated cellulose: 
a) Expanded, foam or sponge 
b) Other: 
1. Sheets, film or strip, coiled or not, of a thickness of less than 
0,75 mm 
2. Other 
c) Waste and scrap 
II. Cellulose nitrates: 
a) Not plasticised: 
1. Collodions and celloidin 
2. Other 
b) Plasticised: 
1. With camphor or otherwise (for example, celluloid) : 
aa) Film in rolls or in strips, for cinematography or photography 
bb) Other 
2. Waste and scrap 
III. Cellulose acetates: 
a) Not plasticised 
b) Plasticised: 
1. Products known as moulding powders 
2. Film in rolls or in strips, for cinematography or photography . . . 
3. Sheets, film or sjtrip, coiled or not, of a thickness of less than 
0,75 mm 
4. Other: 
aa) Waste and scrap 
bb) Other 
IV. Other cellulose esters: 
a) Not plasticised 
b) Plasticised : 
1. Products known as moulding powders 
2. Film in rolls or in strips, for cinematography or photography 
3. Sheets, film or strip, coiled or not, of a thickness of less than 
0,75 mm 
4. Other: 
aa) Waste and scrap 
bb) Other 1 2 3 4 Conventional 
% 
6.3 
8.4 
13 
6,9 
6.3 
16 
6 
6,9 
7.4 
6,6 
7.8 
6.9 
6.3 
13 
6,6 
7.4 
6,6 
6 
6,6 
7,1 
5,7 
6,6 22 
23 
19 
16 
20 
12 
15 
17 
14 
19 
15 
13 
19 
14 
17 
18 
15 
14 
20 
14 
18 

8.12.86 OfficialJournaloftheEuropeanCommunities 189
\ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
39.03
(cont'd)B.V.Cellulose ethersandotherchemicalderivatives ofcellulose :
a)Notplasticised :
1.Ethylcellulose
2.Other
b)Plasticised :
1.Wasteandscrap
2.Other:
aa)Ethylcellulose
bb)Other
VI.Vulcanised fibre15
19
16
16
20
14•6,9
7,8
7,1
7,1
8
5,7
39.04 Hardenedproteins(forexample,hardenedcaseinandhardenedgelatin) 10 5,3
39.05 Naturalresinsmodifiedbyfusion(rungums);artificialresinsobtainedbyesterif­
icationofnaturalresinsorofresinicacids(estergums);chemicalderivatives of
naturalrubber(forexample,chlorinated rubber,rubberhydrochloride ,oxidised
rubber,cyclisedrubber):
A.Rungums
B.Other14
175,7
6,6
39.06 Otherhighpolymers,artificialresinsandartificialplasticmaterials,includingalginic
acid,itssaltsandesters;linoxyn:
A.Alginicacidanditssaltsandesters
B.Other:
I.Starches,esterifiedoretherified
II.Other11
20
205
12
12
39.07 ArticlesofmaterialsofthekindsdescribedinheadingsNos39.01to39.06:
A.Articlesfortechnicaluses,foruseincivilaircraft(a)
B.Other:
I.Ofregenerated cellulose
II.Ofvulcanised fibre
III.Ofhardenedproteins .
IV.Ofchemicalderivatives ofrubber
V.Ofothermaterials :
a)Spools,reelsandsimilarsupportsforphotographic andcinemato­
graphicfilmorfortapes,filmsandthelikefallingwithinheading
No92.12
b)Fansandhandscreens,non-mechanical ;framesandhandlestherefor
andpartsofsuchframesandhandles
c)Corsetbusksandsimilarsupportsforarticlesofapparelorclothing
accessories
d)Other22
23
19
18
17
16
21
17
22Free
8,6
6,9
6,6
6,6
5,3
5,6
4,9
8,4 -
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86190 OfficialJournaloftheEuropeanCommunities
CHAPTER 40
RUBBER ,SYNTHETIC RUBBER,FACTICE ,ANDARTICLES THEREOF
Notes
1.Exceptwherethecontextotherwiserequires,throughout theTarifftheexpression"rubber"meansthefollowing
products,whetherornotvulcanisedorhardened :naturalrubber,balata,gutta-percha andsimilarnaturalgums,
syntheticrubber,andfacticederivedfromoils,andsuchsubstancesreclaimed .
2.ThisChapterdoesnotcoverthefollowingproductsofrubberandtextiles,whichfallgenerallywithinSectionXI:
(a)Knittedorcrochetedfabricorarticlesthereof,elasticorrubberised (otherthantransmission ,conveyorand
elevatorbeltsorbelting,orrubberisedknittedorcrochetedfabric,ofheadingNo40.10);otherelasticfabricor
articlesthereof;
(b)Textilehose-piping andsimilartextiletubing,internallycoatedorlinedwithrubber(headingNo59.15);
(c)Woventextilefabrics(otherthanthegoodsofheadingNo40.10)impregnated ,coated,coveredorlaminated
withrubber :
(i)Weighingnotmorethan1500g/m2;or
(ii)Weighingmorethan1500g/m2andcontainingmorethan50%byweightoftextilematerial;
andarticlesofthosefabrics;
(d)Feltimpregnated orcoatedwithrubberandcontainingmorethan50%byweightoftextilematerial,andarticles
thereof;
(e)Bondedfibrefabricsandsimilarbondedyarnfabrics,impregnated orcoatedwithrubber,orinwhichrubber
formsthebondingsubstance,irrespectiveoftheirweightpersquaremetre,andarticlesthereof;
(f)Fabricscomposedofparalleltextileyarnsagglomerated withrubber,irrespectiveoftheirweightpersquaremetre,
andarticlesthereof .
However,plates,sheetsandstrip,ofexpandedfoamorspongerubber,combinedwithtextilefabric,andarticles
thereof,aretobeclassifiedinChapter40providedthatthetextilefabricispresentmerelyforreinforcing purposes .
3.ThefollowingarealsonotcoveredbythisChapter :
(a)FootwearorpartsthereoffallingwithinChapter64;
(b)Headgearorpartsthereof(includingbathingcaps)fallingwithinChapter65;
(c)Mechanical orelectricalappliancesorpartsthereof(includingelectricalgoodsofallkinds),ofhardenedrubber,
fallingwithinSectionXVI;
(d)ArticlesfallingwithinChapter90,92,94or96;
(e)ArticlesfallingwithinChapter97(otherthansportsglovesandgoodsfallingwithinheadingNo40.11);or
(f)Buttons,combs,smokingpipestems,pensorotherarticlesfallingwithinChapter98.
4.InNote1tothisChapterandinheadingsNos40.02,40.05and40.06,theexpression"syntheticrubber"istobe
takentoapplyto:
(a)Unsaturated syntheticsubstanceswhichcanbeirreversibly transformed intonon-thermoplastic substancesby
vulcanisation withsulphurandwhich,whensovulcanised aswellasmaybe(withouttheadditionofanysub­
stancessuchasplasticisers ,fillersorreinforcing agentsnotnecessaryforthecross-linking ),canproducesub­

8.12.86 OfficialJournaloftheEuropeanCommunities 191
stanceswhich,atatemperature between 18and29°C,willnotbreakonbeingextendedtothreetimestheir
originallengthandwillreturn,afterbeingextendedtotwicetheiroriginallength,withinaperiodoffiveminutes,
toalength,notgreaterthanoneandahalftimestheiroriginallength.
Suchsubstances includecw-polyisoprene (IR),polybutadiene (BR),polychlorobutadiene (CR),polybuta­
dienestyrene (SBR),polychlorobutadiene-acrylonitrile (NCR),polybutadiene-acrylonitrile (NBR)andbutyl
rubber(IIR);
(b)Thioplasts (TM);and
/
(c)Naturalrubbermodifiedbygraftingormixingwithartificialplasticmaterial,de-polymerised naturalrubber,and
mixturesofunsaturated syntheticsubstanceswithsaturatedsynthetichighpolymers,providedthatalltheabove­
mentioned productscomplywiththerequirements concerning vulcanisation ,elongation andrecoveryin(a)
above.
5.HeadingsNos40.01and40.02aretobetakennottoapplyto:
(a)Naturalorsyntheticrubberlatex(includingpre-vulcanised rubberlatex)compounded withvulcanising agentsor
accelerators ,fillersorreinforcing agents,plasticisers ,colouringmatter(otherthancolouringmatteraddedsolely
forthepurposeofidentification ),orwithanyothersubstance ;however,latexmerelystabilisedorconcentrated ,
andthermo-sensitive andelectro-positive latexaretobeclassifiedinheadingNo40.01or40.02asthecasemay
be;
(b)Rubberwhichhasbeencompounded withcarbonblack(withorwithouttheadditionofmineraloil)orwithsilica
(withorwithouttheadditionofmineraloil)beforecoagulation orwithanysubstanceaftercoagulation ;or
(c)MixturesofanyoftheproductsspecifiedinNote1tothepresentChapter,whetherornotcompounded withany
othersubstance .•
6.Threadwhollyofvulcanisedrubber,ofanycross-section ofwhichanydimensionexceeds5mm,istobeclassifiedas
strip,rodorprofileshape,fallingwithinheadingNo40.08.
7.HeadingNo40.10istobetakentoincludetransmission ,conveyororelevatorbeltsorbeltingoftextilefabric
impregnated ,coated,coveredorlaminatedwithrubberormadefromtextileyarnorcordimpregnated orcoatedwith
rubber.
8.ForthepurposeofheadingNo40.06,pre-vulcanised rubberlatexistobedeemedtobeunvulcanised rubberlatex.
ForthepurposesofheadingsNos40.07to40.14,balata,gutta-percha andsimilarnaturalgums,andfacticederived
fromoils,andsuchsubstancesreclaimed,aretobedeemedtobevulcanisedrubber,whetherornottheyhavebeen
vulcanised .
9.InheadingsNos40.05,40.08and40.15theexpression"plates","sheets"and"strip"aretobetakentoapply,andto
applyonly,toplates,sheetsandstrip,whetherornotprintedorotherwisesurface-worked butnotcuttoshapeor
otherwiseworked,andrectangular articlescuttherefromnotfurtherworked .
InheadingNo40.08theexpression"rods"and"profileshapes"andinheadingNo40.15theexpressions "rods",
"profileshapes"and"tubes"aretobetakentoapply,andtoapplyonly,tosuchproducts,whetherornotcutto
lengthorsurface-workedbutnototherwiseworked .

192 Official Journal of the European Communities 8.12.86 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
I. RAW RUBBER 
40.01 Natural rubber latex, whether or not with added synthetic rubber latex; pre-
vulcanised natural rubber latex; natural rubber, balata, gutta-percha and similar 
natural gums Free Free 
Synthetic rubber latex, pre-vulcanised synthetic rubber latex; synthetic rubber; factice 
derived from oils: 
A. Factice derived from oils 
B. Products modified by the incorporation of artificial plastic materials 
C. Other 
Reclaimed rubber 10 
10 
Free 
Waste and parings of unhardened rubber; scrap of unhardened rubber, fit only for 
the recovery of rubber; powder obtained from waste or scrap of unhardened rubber Free 
II. UNVULCANISED RUBBER 
Plates, sheets and strip, of unvulcanised natural or synthetic rubber, other than 
smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvul-
canised natural or synthetic rubber compounded ready for vulcanisation; unvul-
canised natural or synthetic rubber, compounded before or after coagulation either 
with carbon black (with or without the addition of mineral oil) or with silica (with or 
without the addition of mineral oil), in any form, of a kind known as masterbatch: 
A. Rubber compounded with carbon black or. with silica (masterbatch) . . 6,5 
B. Granules of natural or synthetic rubber compounded ready for vulcanisation ... 14 
C. Other 10 
Unvulcanised natural or synthetic rubber, including rubber latex, in other forms or 
states (for example, rods, tubes and profile shapes, solutions and dispersions) ; articles 
of unvulcanised natural or synthetic rubber (for example, coated or impregnated 
textile thread; rings and discs): 
A. Solutions and dispersions 18 
B. Other 14 3,2 
3,8 ' 
Free 
1 
Free 
2,5 
2,5 
2,5 
2,5 
2,5 3 40.02 
40.03 
40.04 
40.05 
40.06 1 2 3 4 

193 8.12.86 OfficialJournaloftheEuropeanCommunities
IIIl Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
III.ARTICLES OFUNHARDENED VULCANISED RUBBER
40.07 Vulcanised rubberthreadandcord,whetherornottextilecovered,andtextilethread
coveredorimpregnated withvulcanisedrubber:
tA.Vulcanised rubberthreadandcord,whetherornottextilecovered 15 6,2
B.Textilethreadcoveredorimpregnated withvulcanisedrubber 10 5,3
40.08 Plates,sheets,strip,rodsandprofileshapes,ofunhardened vulcanisedrubber:
A.Plates,sheetsandstrip:ll I.Ofexpanded ,foamorspongerubber 18 5,8liII.Other 17 4,9
B.Rodsandprofileshapes . 15 4,4
40.09 Pipingandtubing,ofunhardened vulcanisedrubber:
A.Withfittingsattached,suitableforconducting gasesorliquids,foruseincivil
aircraft(a) • 18 Free||B.Other 18 4,9
40.10 Transmission ,conveyororelevatorbeltsorbelting,ofvulcanisedrubber 15 10
40.11 Rubbertyres,tyrecases,interchangeable tyretreads,innertubesandtyreflaps,for
wheelsofallkinds:|| A.Solidorcushiontyresandinterchangeable tyretreads 19 5,1ll B.Other: III I.Pneumatic tyresforuseoncivilaircraft(a) 22 FreellII.Other 22 5,8
40.12 Hygienicandpharmaceutical articles(includingteats),ofunhardened vulcanised
rubber,withorwithoutfittingsofhardenedrubber20 3
40.13 Articlesofapparelandclothingaccessories (includinggloves),forallpurposes,of
unhardened vulcanised rubber:\\ A.Gloves,includingmittens20 5,3
B.Articlesofapparelandclothingaccessories20 6,2
40.14 Otherarticlesofunhardened vulcanised rubber:Il A.Articlesfortechnicaluses,foruseincivilaircraft(a) 20 FreeII B.Other: Ill I.Ofexpanded ,foamorspongerubber20 5,3liII.Other
\15 4,4
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthePreliminary
Provisions .

194 OfficialJournaloftheEuropeanCommunities 8.12.86
llII Rateofduty
Heading
number Description Autonomous
%Conventional
%
1i 2 3 4
IV.HARDENED RUBBER (EBONITE ANDVULCANITE );
ARTICLES MADETHEREOF
40.15 Hardenedrubber(eboniteandvulcanite),inbulk,plates,sheets,strip,rods,profile
shapesortubes;scrap,wasteandpowder,ofhardenedrubber:II A.Inbulkorblocks,inplates,sheetsorstrip,inrods,profileshapesortubes.... 10 3,2||B.Scrap,wasteandpowder,ofhardenedrubber Free Free
40.16 Articlesofhardenedrubber(eboniteandvulcanite):
A.Pipingandtubing,withfittingsattached,suitableforconducting gasesor
liquids,foruseincivilaircraft(a) 19 FreellB.Other : 19 2,5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 195
SECTION VIII
RAWHIDESANDSKINS,LEATHER ,FURSKINS ANDARTICLES THEREOF ;
SADDLERY ANDHARNESS ;TRAVELGOODS,HANDBAGS ANDSIMILAR CONTAINERS ;
ARTICLES OFGUT(OTHERTHANSILKWORM GUT)
CHAPTER 41
RAWHIDESANDSKINS(OTHERTHANFURSKINS )ANDLEATHER
Notes
1.ThisChapterdoesnotcover:
(a)Paringsorsimilarwaste,ofrawhidesorskins(headingNo05.05or05.15);
(b)Birdskinsorpartsofbirdskins,withtheirfeathersordown,fallingwithinheadingNo05.0.7or67.01;or
(c)Hidesorskins,withthehairon,raw,tannedordressed(Chapter43);thefollowingare,however,tobeclassified
inheadingNo41.01,namely,rawhidesorskinswiththehairon,ofbovinecattle(includingbuffalo),ofequine
animals,ofsheepandlambs(exceptPersian,Astrakhan ,Caraculandsimilarlambs,Indian,Chinese,Mongolian
andTibetanlambs),ofgoatsandkids(exceptYemen,Mongolian andTibetangoatsandkids),ofswine
(includingpeccary),ofreindeer,ofchamois,ofgazelle,ofdeer,ofelk,ofroebucksorofdogs.•
2.Throughout theTarifftheexpression"composition leather"istobetakentomeanonlysubstanceofthekind
referredtoinheadingNo41.10.
ll Rateofduty
Heading
numberDescriptionAutonomous
°/oConventional
%
1 2 3 4
41.01 Rawhidesandskins(fresh,salted,dried,pickledorlimed),whetherornotsplit,
includingsheepskins inthewoolFree Free
41.02 Bovinecattleleather(includingbuffaloleather)andequineleather,exceptleather
fallingwithinheadingNo41.06or41.08:
A.EastIndiakip,whole,whetherornottheheadsandlegshavebeenremoved,
weighingeachnotmorethan4,5kgnet,notfurtherpreparedthanvegetable
tanned,whetherornothavingundergonefurtherpreservative treatmentwithoil,
butobviouslyunsuitableforimmediateuseinthemanufacture ofleatherarticlesFree Free
B.Bovinecattleleather(includingbuffaloleather)notfurtherpreparedthan
chrome-tanned ,inthewetbluestate9 Free
C.Other ..9 7
41.03 Sheepandlambskinleather,exceptleatherfallingwithinheadingNo41.06or41.08:
A.OfIndian "hairsheep,notfurtherpreparedthanvegetabletanned,whetheror
nothavingundergone furtherpreservative treatmentwithoil,butobviously
unsuitable forimmediate useinthemanufacture ofleatherarticles Free Free|| B.Other : ||IIll I.Notfurtherpreparedthantanned6 '2,5li II.Other.........10 3,8

196 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
41.04 Goatandkidskinleather,exceptleatherfallingwithinheadingNo41.06or41.08:
A.OfIndiangoatorkid,notfurtherpreparedthanvegetabletanned,whetheror
nothavingundergone furtherpreservative treatmentwithoil,butobviously
unsuitableforimmediate useinthemanufacture ofleatherarticles Free Free
B.Other: ||liIl I.Notfurtherpreparedthantanned 7 2,9
II.Other 10 3,8
41.05 Otherkindsofleather,exceptleatherfallingwithinheadingNo41.06or41.08:I
A.Ofreptiles,notfurtherpreparedthanvegetabletanned,whetherornothaving
undergone furtherpreservative treatmentwithoil,butobviouslyunsuitablefor
immediate useinthemanufacture ofleatherarticles Free Freell B.Other: I|-1Il I.Notfurtherpreparedthantanned 8 3,2IIII.Other 9 3,5
41.06 Chamois-dressed leather 10. 3,8
[41.07]
41.08 Patentleatherandimitationpatentleather;metallisedleather 12 3,8
41.09 Paringsandotherwaste,ofleatherorofcomposition orparchment-dressed leather,
notsuitableforthemanufacture ofarticlesofleather;leatherdust,powderandflour Free Free
41.10 Composition leatherwithabasisofleatherorleatherfibre,inslabs,insheetsorin
10 3,8

8.12.86 OfficialJournaloftheEuropeanCommunities 197
CHAPTER 42
ARTICLES OFLEATHER ;SADDLERY ANDHARNESS ;TRAVELGOODS,HANDBAGS
ANDSIMILAR CONTAINERS ;ARTICLES OFANIMALGUT(OTHERTHANSILKWORM GUT)
Notes
1.ThisChapterdoesnotcover:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerials (headingNo30.05);
(b)Articlesofapparelandclothingaccessories (exceptgloves),linedwithfurskinorartificialfurortowhichfurskin
orartificialfurisattachedontheoutsideexceptasmeretrimming (headingNo43.03or43.0.4);
(c)StringornetbagsofSectionXI;
(d)ArticlesfallingwithinChapter64; -
(e)HeadgearorpartsthereoffallingwithinChapter65;
(f)Whips,riding-crops orotherarticlesofheadingNo66.02;
(g)Strings,skinsfordrumsandthelike,andotherpartsofmusicalinstrument (headingNo92.10);
(h)Furnitureorpartsoffurniture (Chapter94);
(ij)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites);or
(k)Buttons,studs,cuff-links,press-fasteners ,includingsnap-fasteners andpress-studs ,andblanksandpartsofsuch
articles,fallingwithinheadingNo98.01or.Chapter71.
2.ForthepurposesofheadingNo42.03,theexpression"articlesofapparelandclothingaccessories"istobetakento
apply,interalia,togloves(includingsportsgloves),apronsandotherprotectiveclothing,braces,belts,bandoliersand
wriststraps,includingwatchstraps.
II Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
42.01 Saddleryandharness,ofanymaterial(forexample,saddles,harness,collars,traces,
knee-padsandboots),foranykindofanimal .18 5,8
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,musical
instruments ,binoculars ,jewellery,bottles,collars,footwear,brushes)andsimilar
containers ,ofleatherorofcomposition leather,ofvulcanised fibre,ofartificial
plasticsheeting,ofpaperboard oroftextilefabric:
A.Ofartificialplasticsheeting21 12II B.Ofothermaterials .19 5,1

198 OfficialJournaloftheEuropeanCommunities 8.12.86
\\■ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
42.03 Articlesofapparelandclothingaccessories ,ofleatherorofcomposition leather:l.I A.Articlesofapparel 20 7
l.\ B.Gloves,includingmittensandmitts: IIII
I.Protective ,foralltrades 17 10II II.Special,forsports 19 10llIII.Other 19 10liC.Otherclothingaccessories 19 7
42.04 Articlesofleatherorofcomposition leatherofakindusedinmachinery or
mechanical appliancesorforotherindustrialpurposes :ll A.Conveyorortransmission beltsorbelting 10 3,8
B.Other 13 5,3
42.05 Otherarticlesofleatherorofcomposition leather 17 4
42.06 Articlesmadefromgut(otherthansilkwormgut),fromgoldbeater's skin,from
bladdersorfromtendons 8 4,4

8.12.86 Official Journal of the European Communities 199 
CHAPTER 43 
FURS KINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF 
Notes 
1. Throughout the Tariff references to furskins, other than to raw furskins of heading No 43.01, are to be taken to 
apply to hides or skins of all animals which have been tanned or dressed with the hair on. 
2. This Chapter does not cover: 
(a) Birdskins or parts of birdskins, with their feathers or down, falling within heading No 05.07 or 67.01 ; 
(b) Raw hides or skins, with the hair on, of a kind falling within Chapter 41 (see Note 1 (c) to that Chapter); 
(c) Gloves consisting of leather and  furskin or of leather and artificial fur (heading No 42.03); 
(d) Articles falling within Chapter 64; 
(e) Headgear or parts thereof falling within Chapter 65; or 
(f) Articles falling within Chapter 97 (for example, toys, games and sports requisites). 
3. For the purposes of heading No  43.02, the expression "plates, crosses and similar forms" means furskins or parts 
thereof (excluding "dropped" skins) sewn together in rectangles, crosses or trapeziums, without the addition of other 
materials. Other assembled skins ready for immediate use (or requiring only cutting to become ready for use), and 
skins or parts of skins sewn together in the form of garments or parts or accessories of garments or of other articles 
fall within heading No 43.03. 
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to 
which furskin or artificial fur is attached on the outside except as mere trimming are to be classified under heading 
No 43.03 or 43.04 as the case may be. 
5. Throughout the Tariff the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other 
fibres gummed or sewn on to leather, woven fabric or other materials; but does not include imitation furskins 
obtained by weaving (heading No 58.04, for example). 
Rate of duty 
Heading 
number Description Autonomous Conventional 
% % 
2 3 4 
Raw furskins 
Furskins, tanned or dressed, including furskins assembled in plates, crosses and 
similar forms; pieces or cuttings, of furskin, tanned or dressed, including heads, paws, 
tails and the like (not being fabricated) : 
A. Furskins, tanned or dressed, including furskins assembled in plates, crosses and 
similar forms 
B. Pieces or cuttings, of furskin, tanned or dressed, including heads, paws, tails and, 
the like (not being fabricated) 1 
43.01 
43.02 Free Free 
9 3,5 
Free 2,9 

200 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
43.03 Articlesoffurskin:
A.Ofakindcommonly usedinmachineryorplant
B.Other18
244,9
6
43.04 Artificialfurandarticlesmadethereof 22 5,8

8.12.86 OfficialJournaloftheEuropeanCommunities 201
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(headingNo14.05);
(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);
(n)FurnitureorpartsthereoffallingwithinChapter94;
(o)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites);or
(p)Smokingpipesorthelikeorpartsthereof,buttons,pencilsorotherarticlesfallingwithinChapter98.
2.InthisChapter,theexpression"improvedwood"meanswoodwhichhasbeensubjectedtochemicalorphysical
treatment (being,inthecaseoflayersbondedtogether,treatmentinexcessofthatneededtoensureagoodbond),
andwhichhastherebyacquiredincreaseddensityorhardnesstogetherwithimprovedmechanical strengthor
resistancetochemicalorelectricalagencies .
3.HeadingsNos44.19to44.28aretobetakentoapplytoarticlesoftherespectivedescriptions offibrebuildingboard,
plywood,cellularwood,"improved"woodorreconstituted woodastheyapplytosucharticlesofwood.
4.HeadingNo44.25shallbetakennottoapplytotoolsinwhichmetalpartsformtheblade,workingedge,working
surfaceorotherworkingpart.
Additional Note
ForthepurposesofheadingNo44.12,"woodflour"meanswoodpowderofwhichnotmorethan8%byweightisretained
byasievewithanapertureof0,63mm.

202 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
•number Description Autonomous
°/oConventional
%
'1 2 3 4
44.01 Fuelwood,inlogs,inbillets,intwigsorinfaggots;woodwaste,includingsawdust ..Free Free
44.02 Woodcharcoal(includingshellandnutcharcoal),agglomerated ornot 13 Free
44.03 Woodintherough,whetherornotstrippedofitsbarkormerelyrougheddown:
A.Polesofconiferous wood,injectedorotherwiseimpregnated toanydegree,not
lessthan6mnormorethan18minlengthandwithacircumference átthebutt
endofmorethan45cmbutnotmorethan90cm 8 2,5
B.Other i Free .Free
44.04 Wood,roughlysquaredorhalf-squared ,butnotfurthermanufactured Free Free
44.05 Woodsawnlengthwise ,slicedorpeeled,butnotfurtherprepared,ofathickness
exceeding 5mm:\
A.Smallboardsforthemanufacture ofpencils(a).... Free Free
B.Coniferous wood,ofalengthof125cmorlessandofathicknessoflessthan
12,5mm 13 3,8
C.Other Free Free
[44.06]1
44.07 Railwayortramwaysleepersofwood:
A.Injectedorotherwiseimpregnated toanydegree 10 3,8
B.Other 8 2,7
[44.08]
44.09 Hoopwood ;splitpoles;piles,picketsandstakesofwood,pointedbutnotsawn
lengthwise ;chipwood ;drawnwood;pulpwoodinchipsorparticles;woodshavingsof
akindsuitableforuseinthemanufacture ofvinegarorfortheclarification of
liquids;woodensticks,roughlytrimmedbutnotturned,bentorotherwiseworked,
suitableforthemanufacture ofwalking-sticks ,umbrellahandles,toolhandlesorthe
like:
■A.Drawnwt>od . 9 4,4
B.Pulpwood inchipsorparticles Free 3,2
C.Woodensticks,roughlytrimmedbutnotturned,bentorotherwiseworked,
suitableforthemanufacture ofwalking-sticks ,umbrellahandles,toolhandlesor
thelike 7 2,5
D.Other 8 3,2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

8.12.86 OfficialJournaloftheEuropeanCommunities 203
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
[44.10]
44.11 Fibrebuildingboardofwoodorothervegetablematerial,whetherornotbonded
withnaturalorartificialresinsorwithotherorganicbinders 15 10
44.12 Woodwoolandwoodflour 10 3,8
44.13 Wood(includingblocks,stripsandfriezesforparquetorwoodblockflooring,not
assembled),planed,tongued,grooved,rebated,chamfered,V-jointed,centre
V-jointed,beaded,centre-beaded orthelike,butnotfurthermanufactured .10. 4
44.14 Woodsawnlengthwise ,slicedorpeeledbutnotfurtherprepared,ofathicknessnot
exceeding 5mm;veneersheetsandsheetsforplywood,ofathicknessnotexceeding
5mm:
A.Smallboardsforthemanufacture ofpencils(a) Free Free
B.·Other 10 6
44.15 Plywood,blockboard ,laminboard ,battenboard andsimilarlaminatedwoodproducts
(includingveneeredpanelsandsheets);inlaidwoodandwoodmarquetry 15 10(b)
44.16 Cellularwoodpanels,whetherornotfacedwithbasemetal 10 3,8
44.17'"Improved"wood,insheets,blocksorthelike 10 3
44.18 Reconstituted wood,beingwoodshavings,woodchips,sawdust,woodflourorother
ligneouswasteagglomerated withnaturalorartificialresinsorotherorganicbinding
substances ,insheets,blocksorthelike 13 10
44.19 Woodenheadingsandmouldings ,includingmouldedskirtingandothermoulded
3
44.20 Woodenpictureframes,photograph frames,mirrorframesandthelike Ï5 5,1
44.21 Completewoodenpackingcases,boxes,crates,drumsandsimilarpackings :
A.Whollyorpartlyofplywood,blockboard ,laminboard ,battenboard orsimilar
laminatedwoodproducts(includingveneeredwoodpanelsandsheets) 17 6,9
B.Other:
I.Offibrebuildingboard 19 7,5
II.Other · I3 7,5boards
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualtariffquotaof600000m'ofplywoodofconiferous 'species,withouttheaddition
ofothersubstances :
—,ofwhichthefacesarenotfurtherpreparedthanthepeelingprocess,ofathicknessgreaterthan8,5mm,or
—sanded,ofathicknessgreaterthan18,5mm.

204 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
°/oConventional
%
1 2 3 4
44.22 Casks,barrels,vats,tubs,bucketsandothercoopers'productsandpartsthereof,of
wood,includingstaves:
A.Rivenstavesofwood,notfurtherpreparedthansawnononeprincipalsurface;
sawnstavesofwood,ofwhichatleastoneprincipalsurfacehasbeen
cylindrically sawn,notfurtherpreparedthansawn 7 2,9
B.Other 14 4,1
44.23■Builders'carpentryandjoinery(includingprefabricated andsectionalbuildingsand
assembledparquetflooringpanels):
A.Shuttering forconcreteconstructional work 14 4,1
B.Other:
I.Offibrebuildingboard 19 7,5
II.Other 14 6
44.24 Household utensilsofwood 15 3
44.25 Woodentools,toolbodies,toolhandles,broomandbrushbodiesandhandles;boot
andshoelastsandtrees,ofwood:
A.Handlesforarticlesofcutlery,forksandspoons;brushbodies 16 4,6
B.Other 12 6
44.26 Spools,cops,bobbins,sewingthreadreelsandthelike,ofturnedwood:
A.Reelsforsewingthreadandthelike 9 2,5
B.Other 16 2,5
44.27 Standardlamps,tablelampsandotherlightingfittings,ofwood;articlesoffurniture,
ofwood,notfallingwithinChapter94;caskets,cigaretteboxes,trays,fruitbowls,
ornaments andotherfancyarticles,ofwood;casesforcutlery,fordrawinginstru­
mentsorforviolins,andsimilarreceptacles ,ofwood;articlesofwoodforpersonal
useoradornment ,ofakindnormallycarriedinthepocket,inthehandbagoronthe
person;partsoftheforegoingarticles,ofwood:
A.Offibrebuildingboard 19 5
B.Other 18 6
44.28 Otherarticlesofwood:
A.Foundrymouldingpatterns 7 2,9
B.Blindrollers,whetherornotfittedwithsprings 14 4,6
C.Matchsplints;woodenpegsorpinsforfootwear 9 4,4
D.Other:
I.Offibre-buildingboard 19 7,5
II.Other 14 4,9

8.12.86 OfficialJournaloftheEuropeanCommunities (205
CHAPTER 45
CORKANDARTICLES OFCORK !
Notes
1.ThisChapterdoesnotcover:
(a)FootwearorpartsoffootwearfallingwithinChapter64;
(b)HeadgearorpartsofheadgearfallingwithinChapter65;or
(c)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites).
2.NaturalcorkroughlysquaredordeprivedoftheouterbarkistotakentofallwithinheadingNo45.02andnot
withinheadingNo45.01.
Rateofduty
Heading
number Description Autonomous
%Conventional
°/o
1 2 3 4
45.01 Naturalcork,unworked ,crushed,granulated orground;wastecork 7 2,5
45.02 Naturalcorkinblocks,plates,sheetsorstrips(includingcubesorsquareslabs,cutto
sizeforcorksorstoppers)
»12 5,3
45.03 Articlesofnaturalcork 20 8
45.04 Agglomerated cork(beingcorkagglomerated withorwithoutabindingsubstance )
andarticlesofagglomerated cork:
A.Discsforthemanufacture ofcrowncorks(a)
B.Other11
'208
8
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

206 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 46
MANUFACTURES OFSTRAW,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKERWORK
Notes
1.InthisChaptertheexpression "plaitingmaterials"includesstraw,osierorwillow,bamboos,rushes,reeds,stripsof
wood,stripsofvegetablefibreorbark,unspuntextilefibres,monofilaridstripofartificialplasticmaterialsorstrips
ofpaper,butnotstripsofleather,ofcomposition leatheroroffelt,humanhair,horsehair ,textilerovingsoryarns,or
monofilorstripofChapter51.
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,whetherthebindingmaterialsareofspun
textilefibreornot.
'Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
[46.01]
46.02 Plaitsandsimilarproductsofplaitingmaterials,foralluses,whetherornot
assembledintostrips;plaitingmaterialsboundtogetherinparallelstrandsorwoven,
insheetform,includingmatting,matsandscreens;strawenvelopesforbottles:
A.Plaitsandsimilarproductsofplaitingmaterials,foralluses,whetherornot
assembledintostrips:
I.Ofunspunvegetablematerials 3 Free
ÏI.Other.. 13 4,6
B.Coarsematting;strawenvelopesforbottles;screensandothercoarsearticles
usedforpackingorforprotection 9 3,8
C.Chinesematsandmattingandsimilarmatsandmatting 14 4,1
D.Otherarticles :
I.Ofunspunvegetablematerials :
a)Notbackedorlinedwithpaperorwovenfabric 9 4,4
b)Backedorlinedwithpaperorwovenfabric 14. 4,1
II.Ofstripsofpaper,whetherornotmixedinanyproportion withvegetable
materials i i .14 4,1
III.Ofotherplaitingmaterials 19 4
46.03 Basketwork ,wickerwork andotherarticlesofplaitingmaterials,madedirectlyto
shape;articlesmadeupfromgoodsfallingwithinheadingNo46.02;articlesof
18 6,2 loofah

8.12.86 OfficialJournaloftheEuropeanCommunities 207
SECTION X
PAPER-MAKING MATERIAL ;PAPERANDPAPERBOARD ANDARTICLES THEREOF
CHAPTER 47
PAPER-MAKING MATERIAL
Heading
numberDescriptionRateofduty
Autonomous
%Conventional '
%:
1 2 .. -3 4·
47.01
47.02Pulpderivedbymechanical orchemicalmeansfromanyfibrousvegetablematerial
Wastepaperandpaperboard ;scraparticlesofpaperorofpaperboard ,fitonlyfor
.useinpaper-makingFree
Free.'i
Free
(a)
(a)SeeAnnex.

208 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 48
PAPERANDPAPERBOARD ;ARTICLES OFPAPERPULP,OFPAPEROROFPAPERBOARD
Notes
1.ThisChapterdoesnotcover:
(a)StampingfoilsofheadingNo32.09;
(b)Perfumeandcosmeticpapers(headingNo33.06);
(c)Soappapers(headingNo34.01),paperimpregnated orcoatedwithdetergent (headingNo34.02)andcellulose
waddingimpregnated withpolishes,creamsorsimilarpreparations (headingNo34.05);
(d)Paperorpaperboard ,sensitised (headingNo37.03);
(e)Paper-reinforced stratifiedartificialplasticsheeting(headingsNos39.01to39.06),orvulcanised fibre(heading
No39.03),orarticlesofsuchmaterials(headingNo39.07);
(f)GoodsfallingwithinheadingNo42.02(forexample,travelgoods);
(g)ArticlesfallingwithinanyheadinginChapter46(manufactures ofplaitingmaterial);
(h)Paperyarnortextilearticlesofpaperyarn(SectionXI);
(ij)Abrasivepaper(headingNo68.06)orpaper-backed micasplittings(headingNo68.15)(papercoatedwithmica
powderis,however,tobeclassifiedinheadingNo48.07);
(k)Metalfoilbackedwithpaperorpaperboard (SectionXV);
(1)Perforated paperorpaperboard formusicalinstruments (headingNo92.10);or
(m)GoodsfallingwithinanyheadinginChapter97(forexample,toys,gamesandsportsrequisites)orChapter98
(forexample,buttons).
2.SubjecttotheprovisionsofNote3,headingNo48.01istobetakentoincludepaperandpaperboard whichhave
beensubjectedtocalendering ,super-calendering ,glazingorsimilarfinishing,includingfalsewatermarking ,andalso
paperandpaperboard colouredormarbledthroughout themassbyanymethod.However,theheadingdoesnot
applytopaperorpaperboard whichhasbeenfurtherprocessed ,forexample,bycoatingorimpregnation .
3.Paperorpaperboard answeringtoadescription intwoormoreoftheheadingsNos48.01to48.07istobeclassified
underthatoneofsuchheadingswhichoccurslatestintheTariff.
4.HeadingsNos48.01to48.07aretobetakennottoapplytopaper,paperboard orcellulosewadding :
(a)Instripsorrollsofawidthnotexceeding 15cm;or
(b)Inrectangular sheets(unfoldedifnecessary)ofwhichnosideexceeds36cm;or
(c)Cutintoshapesotherthanrectangular shapes.
Exceptthathand-made paperinanysizeorshapeasmadedirectlyandhavingallitsedgesdeckledremainsclassified,
subjecttotheprovisionsofNote3,withinheadingNo48.01.

8.12.86 OfficialJournaloftheEuropeanCommunities 209
5.ForthepurposesofheadingNo48.11,"wallpaperandlincrusta"aretobetakentoapplyonlyto:
(a)Paperinrolls,suitableforwallorceilingdecoration ,being:
(i)Paperwithoneorwithtwomargins,withorwithoutguidemarks;or
(ii)Paperwithoutmargins,surface-coloured ordesign-printed ,coatedorembossed ,ofawidthnotexceeding
60cm;
(b)Borders,friezesandcornersofpaper,ofakindusedforwallorceilingdecoration .
6.HeadingNo48.15istobetakentoapply,interalia,topaperwool,paperstrip(whetherornotfoldedorcoated)ofa
kindusedforplaiting,andtotoiletpaperinrollsorpackets,butnottothearticlesmentioned inNote7.
7.HeadingNo48.21istobetakentoapply,interalia,tocardsforstatisticalmachines,perforated paperand
paperboard cardsforJacquardandsimilarmachines,paperlace,shelfedging,papertablecloths ,serviettesandhand­
kerchiefs,papergaskets,mouldedorpressedgoodsofwoodpulp,anddresspatterns .
8.Paper,paperboard andcellulosewaddingandarticlesthereof,printedwithcharacters orpictureswhicharenot
merelyincidentaltotheprimaryuseofthegoodsareregardedasprintedmatterfallingwithinChapter49.However,
dresspatternsandmodels,ofpaperorpaperboard ,shallbeclassifiedwithinheadingNo48.21regardlessoftheprinting
appearingthereon.
Additional Note
Forthepurposeofsubheading 48.01A,theexpression "newsprint"shallbetakentoapplytowhitepaperortopaperwhich
hasbeenslightlycolouredinthepulp,themechanicalpulpcontentofwhichrepresentsatleast70%ofthetotalfibrecontent,
glazedtoanextentnotexceeding130secondsBekk,unsized,weighingnotlessthan40g/m2andnotmorethan57g/m2,with
watermarks notlessthan4cmbutnotmorethan10cmapart,inreelsofawidthofnotlessthan31cm,containing 8%or
lessbyweightoffillers,andintendedfortheprintingofdailynewspapers ,weeklypapersorotherperiodicalsofheading
No49.02,publishedatleast10timesperyear.
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
I.PAPERSANDPAPERBOARD ,INROLLSORINSHEETS-
48.01 Paperandpaperboard (includingcellulosewadding),inrollsorsheets:
A.Newsprint (a)
B.Cigarettepaper7
144,9(b)
4,9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofatariffquota.

210 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%.Conventional
%
1 2 3 4
48.01 C.Kraftpaperandkraftboard:
(cont'd) I.Forthemanufacture ofpaperyarnofheadingNo57.07orofpaperyarn
reinforcedwithmetalofheadingNo59.04(a)
II.Other:
a)Paperforlarge-capacity sacks6
182,5
8
b)Other 18 6
D.Paperweighingnotmorethan15g/m2foruseinstencilmaking(a)....... 6 3,8
E.Hand-made paperandpaperboard 15 5,1
F.Other 18 9
[48.02]
48.03 Parchment orgreaseproof paperandpaperboard ,andimitationsthereof,andglazed
transparent paper,inrollsorsheets 18 10
48.04 Composite paperorpaperboard (madebystickingflatlayerstogetherwithan
adhesive),notsurface-coated orimpregnated ,whetherornotinternallyreinforced,in
rollsorsheets 18 10
48.05 Paperandpaperboard ,corrugated (withorwithoutflatsurfacesheets),creped,
crinkled,embossedorperforated ,inrollsorsheets:
A.Paperandpaperboard ,corrugated 21 11
B.Other 18 10
[48.06] *
48.07 Paperandpaperboard ,impregnated ,coated,surface-coloured ,surface-decorated or
printed(notconstituting printedmatterwithinChapter49),inrollsorsheets:
A.Ruled,linedorsquared,butnototherwiseprinted 20 10
B.Coatedwithmicapowder 15 7
C.Bleachedpaperandpaperboard ,coatedwithkaolinorcoatedorimpregnated
withartificialplasticmaterials ,weighingnotlessthan160g/m2 .. 19 8
D.Other 19 9
48.08 Filterblocks,slabsandplates,ofpaperpulp .17 10
[48.09]
II.PAPERANDPAPERBOARD CUTTOSIZEORSHAPEANDARTICLES
OFPAPERORPAPERBOARD
48.10 Cigarettepaper,cuttosize,whetherornotintheformofbookletsortubes 15 5,1
48.11 Wallpaperandlincrusta;windowtransparencies ofpaper Í9 7
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

8.12.86 OfficialJournaloftheEuropeanCommunities 111
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3' 4
48.12 Floorcoveringspreparedonabaseofpaperorofpaperboard ,whetherornotcutto
size,withorwithoutacoatingoflinoleumcompound 19 11
48.13 Carbonandothercopyingpapers(includingduplicator stencils)andtransferpapers,
cuttosize,whetherornotputupinboxes 19 9
48.14 Writingblocks,envelopes,letter-cards ,plainpostcards,correspondence cards;boxes,
pouches,walletsandwritingcompendiums ,ofpaperorpaperboard ,containing only
anassortment ofpaperstationery 20 12
48.15 Otherpaperandpaperboard ,cuttosizeorshape:
A.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhichconsistsof
unvulcanised naturalorsyntheticrubber 16 4,6
B.Other 19 9
48.16 Boxes,bagsandotherpackingcontainers,ofpaperorpaperboard ;boxfiles,letter
traysandsimilararticles,ofpaperorpaperboard ,ofakindcommonlyusedinoffices,
shopsandthelike:
A.Boxes,bagsandotherpackingcontainers 20 12
B.Other 20 11
[48.17]
48.18 Registers,exercisebooks,notebooks,memorandum blocks,orderbooks,receipt
books,diaries,blotting-pads ,binders(loose-leaforother),filecoversandother
stationeryofpaperorpaperboard ;sampleandotheralbumsandbookcovers,of
paperorpaperboard 21 12
48.19 Paperorpaperboard labels,whetherornotprintedorgummed 20 10
48.20 Bobbins,spools,copsandsimilarsupportsofpaperpulp,paperorpaperboard
(whetherornotperforatedorhardened) 19 11
48.21 Otherarticlesofpaperpulp,paper,paperboard orcellulosewadding :
A.Perforated paperandpaperboard forJacquardandsimilarmachines 13 4,6
B.Napkinsandnapkinlinersforbabies:
I.Notputupforretailsale 19 10
II.Other 19 7
C.Fansandhandscreens;framesthereforandpartsofsuchframes 21 5,6
D.Bedlinen,tablelinen,toiletlinen(includinghandkerchiefs andcleansingtissues)
andkitchenlinen;garments 19 11
E.Sanitarytowelsandtampons 19 10
F.Other:
I.Articlesofakindusedforsurgical,medicalorhygienicpurposes,notput
upforretailsale 19 10
II.Other 19 11

212 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 49
PRINTED BOOKS,NEWSPAPERS ,PICTURES ANDOTHERPRODUCTS OFTHEPRINTING INDUSTRY ;
MANUSCRIPTS ,TYPESCRIPTS ANDPLANS
Notes
1.ThisChapterdoesnotcover:
(a)Paper,paperboard ,orcellulosewadding,orarticlesthereof,inwhichprintingismerelyincidental totheir
primaryuse(Chapter48);
(b)PlayingcardsorothergoodsfallingwithinanyheadinginChapter97;or
(c)Originalengravings ,printsorlithographs (headingNo99.02),postagerevenueorsimilarstampsfallingwithin
headingNo99.04,antiquesofanageexceeding 100yearsorotherarticlesfallingwithinanyheadingin
Chapter99.
2.Newspapers ,journalsandperiodicals whichareboundotherwisethaninpaper,andsetsofnewspapers ,journalsor
periodicals comprising morethanonenumberunderasinglecoveraretobetreatedasfallingwithinheading
No49.01andnotwithinheadingNo49.02.
3.HeadingNo49.01istobeextendedtoapplyto:
(a)Acollectionofprintedreproductions of,forexample,worksofartordrawings ,witharelativetext,putupwith
numberedpagesinaformsuitableforbindingintooneormorevolumes;
(b)'Apictorialsupplement accompanying ,andsubsidiaryto,aboundvolume;and
(c)Printedpartsofbooksorbooklets,intheformofassembled orseparatesheetsorsignatures ,constituting the
wholeorapartofacompleteworkanddesignedforbinding .
However ,printedpicturesorillustrations notbearingatext,whetherintheformofsignaturesorseparatesheets,fall
withinheadingNo49.11.
4.HeadingsNos49.01and49.02aretobetakennottoapplytopublications issuedforadvertising purposesbyorfor
anadvertiser namedtherein,ortopublications whichareprimarilydevotedtoadvertising (includingtourist
propaganda ).Suchpublications aretobetakenasfallingwithinheadingNo49.11.
5.ForthepurposesofheadingNo49.03,theexpression"children'spicturebooks"meansbooksforchildreninwhich
thepicturesformtheprincipalinterestandthetextissubsidiary .
6.ForthepurposesofheadingNo49.06,theexpression "manuscripts andtypescripts"istobetakentoextendto'
carboncopiesorcopiesonsensitisedpaperofmanuscripts andtypescripts .References inthisChaptertoprinted
matterofanykindincludereferences toanymatterofthatkindwhichisreproduced bymeansofaduplicating
machine .
7.ForthepurposesofheadingNo49.09,theexpression "picturepostcards"meanscardsconsisting essentially ofan
illustration andbearingprintedindications oftheiruse.

8.12.86 OfficialJournaloftheEuropeanCommunities 213
sheets.Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 ~4
49.01.Λ.Printedbooks,brochures,leafletsandsimilarprintedmatter,whetherornotinsingle
Free Free
49.02 Newspapers ,journalsandperiodicals ,whetherornotillustrated Free Free
49.03 Children'spicturebooksandpaintingbooks 15 7,2
49.04 Music,printedorinmanuscript ,whetherornotboundorillustrated Free Free
49.05 Mapsandhydrographie andsimilarchartsofallkinds,includingatlases,wallmaps
andtopographical plans,printed;'printedglobes(terrestrialorcelestial):
A.Printedglobes(terrestrialorcelestial) 16 4,6
B.Other Free Free
49.06 Plansanddrawings,forindustrial,architectural ,engineering ,commercial orsimilar
purposes,whetheroriginalorreproductions on¿ensitisedpaper;manuscripts andtype­
Free Free
49.07 Unusedpostage,revenueandsimilarstampsofcurrentornewissueinthecountryto
whichtheyaredestined;stamp-impressed paper;banknotes ,stock,shareandbond
certificates andsimilardocuments oftitle;chequebooks:
A.Postage,revenueandsimilarstamps 6 2,5
B.Banknotes Free Free
C.Other:
I.Signedandnumbered Free Free
II.Other 15 5,.1
49.08 Transfers (Decalcomanias ) 13 5,3
49.09 Picturepostcards,Christmasandotherpicturegreetingcards,printedbyanyprocess,
withorwithouttrimmings 15 6,5
49.10 Calendarsofanykind,ofpaperorpaperboard ,includingcalendarblocks 19. 6
49.11 Otherprintedmatter,includingprintedpicturesandphotographs :
A.Sheets(notbeingtradeadvertising material),notfolded,merelywithillus­
trationsorpicturesnotbearingatextorcaption,foreditionsofbooksorperiod­
icalswhicharepublishedindifferentcountriesinoneormorelanguages (a)...Free Free
B.Other . 16 5,8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

214 OfficialJournaloftheEuropeanCommunities 8.12.86
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)AsbestosofheadingNo25.24orarticleofasbestosandotherproductsofheadingNo68.13or68.i4;
(e)ArticlesfallingwithinheadingNo30.04or30.05(forexample,wadding,gauze,bandagesandsimilararticlesfor
medicalorsurgicalpurposes ,sterilesurgicalsuturematerials);
(f)Sensitisedtextilefabric(headingNo37.03);
(g)Monofilofwhichanycross-sectional dimension exceeds 1mmandstrip(artificialstrawandthelike)ofawidth
exceeding 5mm,ofartificialplasticmaterial(Chapter39)orplaitsorfabricsofsuchmonofilorstrip
(Chapter46);
(h)Woventextilefabrics,felt,bondedfibrefabricsorsimilarbondedyarnfabrics,impregnated ,coated,coveredor
laminatedwithrubber,andarticlesthereof,fallingwithinChapter40; •'
(ij)Skinswiththeirwoolon(Chapter41or43)orarticlesoffurskin,artificialfurorarticlesthereof,"fallingwithin
headingNo43.03or43.04;
(k)ArticlesoftextilematerialsfallingwithinheadingNo42.01or42.02;
(1)ProductsandarticlesofChapter48(forexample,cellulosewadding);
(m)Footwearorpartsoffootwear ,gaitersorleggingsorsimilararticlesclassifiedillChapter64;
(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 inanyheadinginChapters50to57andofamixtureoftwoormoretextilematerialsareto
beclassifiedasifconsistingwhollyofthatonetextilematerialwhichpredominates inweightoveranyother
singletextilematerial .

8.12.86 OfficialJournaloftheEuropeanCommunities 215
(B)Forthepurposesoftheaboverule:
(a)Metallisedyarnistobetreatedasasingletextilematerialanditsweightistobetakenastheaggregateof
theweightofthetextileandmetalcomponents ;fortheclassification ofwovenfabrics,metalthreadistobe
regardedasatextilematerial;
(b)Whereaheadingreferstogoodsofdifferenttextilematerials(forexample :(i)silkandwastesilk,(ii)carded
sheep'sorlambs'woolandcombedsheep'sorlambs'wool),suchmaterialsaretobetreatedasasingle
textilematerial .
(C)Theprovisionsofparagraphs (A)and(B)abovearetobeappliedalsototheyarnsreferredtoinNotes3and4
below.
3.(A)ForthepurposesofthisSection,andsubjecttotheexceptions inparagraph (B)below,yarns(single,multipleor
cabled)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,ofwhichthelengthperkilogram,multipliedbythenumberofconstituent strands,is
lessthan7000m;
(ii)Notpolishedorglazedandofaweightexceeding 2g/m; A
(d)Ofcoir,consistingofthreeormoreplies;
(e)Ofothervegetablefibres,ofaweightexceeding 2g/m;or
(f)Reinforced withmetal.
(B)Exceptions :
(a)Yarnofsheep'sorlambs'woolorotheranimalhairandpaperyarn,otherthanyarnreinforcedwithmetal;
(b)Continuous filamenttowforthemanufacture ofman-made fibres(discontinuous ),andmultifilament yarn
withouttwistorwithatwistoflessthanfiveturnspermetre;
(c)Silkwormgut,imitationcatgutofsilkorofman-made fibres,andmonofilofChapter51;
(d)Metallisedyarn,notbeingyarnreinforced withmetal;and
(e)Chenilleyarnandgimpedyarn.
4.(A)ForthepurposesofChapters50,51,53,54,55and56,theexpression"putupforretailsale"inrelationtoyarn
means,subjecttotheexceptions inparagraph (B)below,yarnputup:
(a)Inballsoroncards,reels,tubesorsimilarsupports,ofaweight(includingsupport)notexceeding :
(i)200gramsinthecaseofflaxandramie;
(ii)85gramsinthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous);or
(iii)125gramsinothercases;
(b)Inhanksorskeinsofaweightnotexceeding :
(i)85gramsinthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(ii)125gramsinothercases;

216 OfficialJournaloftheEuropeanCommunities 8.12.86
(c)Inhanksorskeinscomprising severalsmallerhanksorskeinsseparatedbydividingthreadswhichrender
themindependent oneoftheother,eachofuniformweightnotexceeding :
(i)85gramsinthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous);or
(ii)125gramsinothercases.
(B)Exceptions :
(a)Singleyarnofanytextilematerial,except:
(i)Singleyarnofsheep'sorlambs'wooloroffineanimalhair,unbleached ;and
(ii)Singleyarnofsheep'sorlambs'wooloroffineanimalhair,bleached,dyedorprinted,ofalengthless
than2000m/kg;
(b)Multipleorcabledyarn,unbleached :
(i)Ofsilk,noilorotherwastesilk,howeverputup;or
(ii)Ofothertextilematerialexceptsheep'sorlambs'woolorfineanimalhair,inhanksorskeins;
(c)Multipleorcabledyarnofsilk,noilorotherwastesilk,bleached,dyedorprinted,ofalengthnotlessthan
75000m/kg,measuredmultiple;and
(d)Single,multipleorcabledyarnofanytextilematerial :
(i)Incross-reeled hanksorskeins;or
(ii)Putuponsupportsorinsomeothermannerindicating itsuseinthetextileindustry(forexample,on
cops,twistingmilltubes,pirns,conicalbobbinsorspindles,orreeledintheformofcocoonsfor
embroidery looms).
(C)Theaboveprovisionsrelatingtoflaxandramiearealsoapplicableinrespectofhemp.
5.(a)ForthepurposesofheadingNo55.07andsubheading 56.07AI,"gauze"meansafabricwithawarpcomposed
whollyorinpartofstandingorgroundthreadsandcrossingordoupthreadswhichcrossthestandingor
groundthreadsmakingahalfturn,acompleteturnormoretoformloopsthroughwhichweftthreadspass.
(b)ForthepurposesofheadingNo58.08,"plain"meansconsistingsolelyofasingleseriesofregularmeshesofthe
sameshapeorsizewithoutanypatternorfilling-inofthemeshes.Inapplyingthisdefinitionnoaccountistobe
takenofanyminoropenspaceswhichareinherentintheformationofthemeshes.
/6.ForthepurposesofthisSection,theexpression"madeup"means:
(a)Cutotherwisethanintorectangles ;
(b)Madeandfinishedbyweavingandreadyforuse(ormerelyneedingseparation bycuttingdividingthreads)and
notrequiringsewingorfurtherfabrication (forexample,certaindusters,towels,tablecloths,scarfsquaresand
blankets);
(c)Hemmedorwithrollededges(exceptfabricsinthepiecewhichhavebeencutfromwiderpiecesandhemmedor
rolledmerelytopreventunravelling ),orwithaknottedfringeatanyoftheedges;
(d)Cuttosizeandhavingundergone aprocessofdrawnthreadwork;

8.12.86 OfficialJournaloftheEuropeanCommunities 217
(e)Assembled bysewing,gummingorotherwise (otherthanpiecegoodsconsistingoftwoormorelengthsof
identicalmaterialjoinedendtoendandpiecegoodscomposedoftwoormorefabricsassembled inlayers,
whetherornotpadded).
7.TheheadingsofChapters50to57and,exceptwherethecontextotherwiserequires,theheadingsofChapters58to
60,aretobetakennottoapplytogoodsmadeupwithinthemeaningofNote6above.Chapters50to57aretobe.
takennottoapplytogoodsfallingwithinChapter58or59.
8.ThewovenfabricsofChapters50to57aretobetakentoincludefabricsconsistingoflayersofparalleltextileyarns
superimposed oneachotheratacuteorrightangles.Theselayersarebondedattheintersections oftheyarnsbyan
adhesiveorbythermalbonding .
Additional Note
Textilegoods,classifiable inanyheadinginChapters58to63andcontaining twoormoretextilematerials,shall,where
appropriate ,beclassifiedwithintheheadingsofthoseChaptersasifconsistingwhollyofthatonetextilematerialwhich
predominates inweightoveranyothersingletextilematerial .TheprovisionsofNote2(B)tothisSectionshallalsoapply.
Fortheapplicationofthisrule:
(a)Whereappropriate ,onlythepartwhichdetermines theclassification underinterpretative Rule3shallbetakeninto
account;
(b)Inthecaseoftextileproductsconsistingofagroundfabricandapileorloopedsurface,noaccountshallbetakenofthe
groundfabric;
(c)InthecaseofembroideryofheadingNo58.10,onlythegroundfabricshallbetakenintoaccount.However,embroidery
withoutvisiblegroundshallbeclassifiedwithreferencetotheembroidering threadsalone.
CHAPTER 50
SILKANDWASTESILK
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
50.01 Silkwormcocoonssuitableforreeling 2 1
50.02 Rawsilk(notthrown) •10 3,8
50.03 Silkwaste(includingcocoonsunsuitableforreeling,silknoilsandpulledorgarnetted
rags) Free Free

218 OfficialJournaloftheEuropeanCommunities - 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional ·
%
1 2 3 4
50.04 Silkyarn,otherthanyarnofnoilorotherwastesilk,notputupforretailsale.....12 4,9
50.05 Yarnspunfromnoilorotherwastesilk,notputupforretailsale:
A.Spunfromwastesilk,otherthannoil 7 2,9
B.Other 5 2,2
[50.06]1
50.07 Silkyarnandyarnspunfromnoilorotherwastesilk,putupforretailsale;silk­
wormgut;imitationcatgutofsilk:
A.Silkyarn ' 13 6,2
B.Yarnspunfromnoilorotherwastesilk 11 3,8
C.Silkwormgut;imitationcatgutofsilk 7 2,9
[50.08]
50.09 Wovenfabricsofsilk,ofnoilorptherwastesilk:
A.Ofsilkorofwastesilkotherthannoil:
I.Crepes
II.Pongee,habutai,honan,shantung,corahandsimilarFarEasternfabrics,
whollyofsilk(notmixedwithnoilorotherwastesilkorwithothertextile
materials):
a)Plain-woven ,unbleached ornotfurtherprocessedthanscoured....
b)Other
III.Other17
16
17
17'6,9
5,3
7,5
7,2
B.Ofnoilsilk 17 3
[50.10]

8.12.86 OfficialJournaloftheEuropeanCommunities 219
CHAPTER H
MAN-MADE FIBRES (CONTINUOUS )
Notes
1.Throughout theTariff,theterm"man-made fibres"meansfibresorfilamentsoforganicpolymersproducedby
manufacturing processes,either:
(a)Bypolymerisation orcondensation oforganicmonomers ,forexample,polyamides ,polyesters ,polyurethanes and
polyvinylderivatives ;or
(b)Bychemicaltransformation ofnaturalorganicpolymers (suchascellulose,casein,proteinsandalgae),for
example,viscoserayon,cuprammonium rayon(cupra),celluloseacetateandalginates .
Theterms"synthetic"and"regenerated ",usedinrelationtoman-made fibres,mean:
—synthetic :fibresandfilamentsasdefinedinparagraph (a);
—regenerated :fibresandfilamentsasdefinedinparagraph (b).
2.HeadingNo51.01istobetakennottoapplytocontinuous filamenttowofman-made fibresfallingwithin
Chapter56.
3.Theexpression "yarnofman-made fibres(continuous)"istobetakennottoapplytoyarn(knownas"ruptured
filamentyarn")ofwhichthemajorityofthefilamentshavebeenrupturedbypassagethroughrollersorotherdevices
(Chapter56),
4.Monofilofman-made fibrematerials ofwhichnocross-sectional dimension exceeds 1mmistobeclassified in
headingNo51.01whenofaweightlessthan6,6mg/m(6,6tex)andinheadingNo51.02inothercases.Monofilof
whichanycross-sectional dimension exceeds 1mmistobeclassifiedinChapter39.
Strip(artificialstrawandthelike)ofman-made fibrematerials istobeclassifiedinheadingNo51.02whenofa
widthnotexceeding 5mmandinChapter39inothercases.
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
51.01 Yarnofman-made fibres(continuous ),notputupforretailsale:
A.Yarnofsynthetictextilefibres 15 9
B..Yarnofregenerated textilefibres:
I.Hollow-filament yarn .15 2,2 .
II.Other 15 9,5

t
220 OfficialJournaloftheEuropeanCommunities 8.12.86
. Rateofduty
Heading
,numberDescription Autonomous
%Conventional
%
1 2 3 4
51.02 Monofil,strip(artificialstrawandthelike)andimitationcatgut,ofman-made fibre
materials :
A.Ofsynthetictextilematerials :
I.Monofil 13 5,8
II.Other 14 6,3
B.Ofregenerated textilematerials :
I.Monofil 9 3,5
II.Other 10 3,8
51.03 Yarnofman-made fibres(continuous ),putupforretailsale:
A.Yarnofsynthetictextilefibres 19 6
B.Yarnofregenerated textilefibres 18 5,8
51.04 Wovenfabricsofman-made fibres(continuous ),includingwovenfabricsofmonofil
orstripofheadingNo51.01or51.02:
A.Wovenfabricsofsynthetictextilefibres:
I.Fortyres 21 11
II.Fabricscontaining elastomeric yarn 21 11
III.Fabricsmadefromstriporthelikeofpolyethylene orpolypropylene ,ofa
widthof:
a)Lessthan3m 21 11
b)3mormore 21 11
IV.Other .* 21 U
B.Wovenfabricsofregenerated textilefibres:
I.Fortyres 20 11
II.Fabricscontaining elastomeric yarn 20 11
III.Other 20 11

8.12.86 OfficialJournaloftheEuropeanCommunities 221
CHAPTER 52
METALLISED TEXTILES
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
52.01 Metallised yarn,beingtextileyarnspunwithmetalorcoveredwithmetalbyany
10 4,9
52.02 Wovenfabricsofmetalthreadorofmetallised yarn,ofakindusedinarticlesof
apparel,asfurnishingfabricsoirthelike 17 5,6process

222 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 53
WOOLANDOTHERANIMAL HAIR
Note
Theexpression "fineanimalhair"meanshairofalpaca,llama,vicuna,yak,camel,Angora,Tibetan,Kashmirand
similargoats(butnotcommongoats),rabbit(includingAngorarabbit),hare,beaver,nutriaandmusk-rat .
Rateofduty
Heading
number Description 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)andartificially
curled .3 1,4
B.Other , Free Free
53.03 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),notpulled
orgaraetted Free Free
53.04 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),pulledor
garnetted (includingpulledorgarnettedrags) Free Free
53.05 Sheep'sorlambs'woolorotheranimalhair(fineorcoarse),cardedorcombed.... 3 2,5
53.06 ,Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair..3,8 (a)
B.Other . 10 5,3
53.07 Yarnofcombedsheep'sorlambs'wool(worstedyarn),notputupforretailsale:
A.Containing 85%ormorebywjeightofwoolorofwoolandfineanimalhair:,
I.Containing 85%ormorebyweightofwool 5 3,8
II.Containing 85%ormorebyweightofwoolandfineanimalhair 5 6,2
B.Other:
I.Containing atotalofmorethan10%byweightoftextilematerialsof
Chapter50 7 2,9
II.Other 10 6,2
53.08 Yarnoffineanimalhair(cardedorcombed),notputupforretailsale:
A.Carded 5 3,2
B.Combed 5 3,2
53.09 Yarnofhorsehairorofothercoarseanimalhair,notputupforretailsale 9 3,5
(a)SecAnnex.

8.12.86 OfficialJournaloftheEuropeanCommunities 223
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
53.10 Yarnofsheep'sorlambs'wool,ofhorsehairorofotheranimalhair(fineorcoarse),
putupforretailsale 11 6,5
53.11 Wovenfabricsofsheep'sorlambs'wooloroffîneanimalhair:i
A.Containing 85%ormorebyweightofsuchfibres
v13 (a)
B.Other:
I.Containing atotalofmorethan10%byweightoftextilematerialsof
Chapter50.., 17 7,2
II.Other 18 17
53.12 Wovenfabricsofhorsehairorofothercoarseanimalhair 16 5,3
[53.13]
.
(a)SeeAnnex.

224 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 54
FLAXANDRAMIE
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
54.01 Flax,raworprocessedbutnotspun;flaxtowandwaste(includingpulledor
garnettedrags) Free —
54.02 Ramie,raworprocessedbutnotspun;ramienoilsandwaste(includingpulledor
garnettedrags) Free Free
54.03 Flaxorramieyarn,notputupforretailsale:
A.Flaxyarn,polishedorglazed 16 5,8
B.Other :
I.Single,measuring perkg:
a)45000morless i.. 10 4,6(a)
b)Morethan45000m 6 3,8
II.Multipleorcabled 10 4,9
54.04 Flaxorramieyarn,putupforretailsale:
A.Flaxyarn,polishedorglazed 16 6,2
B.Other 17 5,6
54.05 "Wovenfabricsofflaxoroframie 21 14
(a)Dutyreducedto1,8%inrespectofunbleached flaxyarn(otherthantowyarn)ofalengthof30000morlessperkilogram,intendedforthe
manufacture ofmultipleorcabledyarnforthefootwearindustryorforwhippingcables,withinthelimitsofanannualquotaof400tonnesto
begranted ,bythecompetentauthorities .Thegrantingofsuchquotasshall,moreover,besubjecttoconditionstobedetermined bythe
competent authorities .

8.12.86 OfficialJournaloftheEuropeanCommunities 225
CHAPTER 55
COTTON
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
55.01 Cotton,notcardedorcombed Free Free
55.02 Cottonlinters Free Free
55.03 Cottonwaste(includingpulledorgarnettedrags),notcardedorcombed Free Free
55.04 Cotton,cardedorcombed 3 1,4
55.05 Cottonyarn,notputupforretailsale:
A.Multipleorcabled,finished,inballsoroncards,reels,tubesorsimilarsupports,
ofaweight(includingsupport)notexceeding900g
B.Other:
I.Measuring ,persingleyarn,120000mormoreperkg:
a)Singleyarns
b)Other
II.Other10
10
10
106
4
6
6
55.06 Cottonyarn,putupforretailsale 16 9
55.07 Cottongauze 15 5,8
55.08 Terrytowellingandsimilarterryfabrics,ofcotton 18 10
55.09 Otherwovenfabricsofcotton:
A.Containing 85%ormorebyweightofcotton:
LOfawidthoflessthan85cm
II.Other
B.Other:
I.Ofawidthoflessthan85cm
II.Other .17
17
19
1910
10
10
10

226 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 56
MAN-MADE FIBRES(DISCONTINUOUS )
Note
HeadingNo56.02istobetakentoapplyonlytocontinuous filamenttowofman-made fibres,consistingofparallel
filamentsofauniformlengthequaltothelengthofthetow,meetingthefollowingspecification :
(a)Lengthoftowexceeding 2metres;
(b)Twistlessthanfiveturnspermetre;
(c)Weightperfilamentlessthan6,6mg/m(6,6tex); *
(d)InthecaseoffilamentsdescribedinNote1(a)toChapter51,thetowmustbedrawn,thatistosay,beincapableof
beingstretched "bymorethan100%ofitslength;
(e)Totalweightoftowmorethan2g/m(2000tex).
Towofalengthnotexceeding 2metresistobeclassifiedinheadingNo56.01.
Heading
number DescriptionRateofduty
Autonomous
%Conventional
%
1 2 3 4
56.01 Man-made fibres(discontinuous ),notcarded,combedorotherwisepreparedfor
spinning :
A.Synthetictextilefibres 14 7,5
B.Regenerated textilefibres i 12 8
56.02 Continuous filamenttowforthemanufacture ofman-made fibres(discontinuous ):
A.Ofsynthetictextilefibres 14 7,5
B.Ofregenerated textilefibres :.... 12 7,5
56.03 Waste(includingyarnwasteandpulledorgarnettedrags).ofman-made fibres
(continuous ordiscontinuous ),notcarded,combedorotherwisepreparedfor
spinning :
A.Ofsynthetictextilefibres 14 7
B.Ofregenerated textilefibres 12 8
56.04 Man-made fibres(discontinuous orwaste),carded,combedorotherwisepreparedfor
spinning :
A.Synthetictextilefibres 14 8
B.Regenerated textilefibres 13 10

8.12.86 OfficialJournaloftheEuropeanCommunities 227
Heading
number DescriptionRateofduty
Autonomous
%Conventional
%
1 2 3 4
56.05 Yarnofman-made fibres(discontinuous orwaste),notputupforretailsale:
A.Ofsynthetictextilefibres 15 9
B.Ofregenerated textilefibres 14 9
56.06 Yarnofman-made fibre(discontinuous orwaste),putupforretailsale:
A.Ofsynthetictextilefibres 19 9
B.Ofregenerated textilefibres 19 9
56.07 Wovenfabricsofman-made fibres(discontinuous orwaste):
A.Ofsynthetictextilefibres:
I.Gauzeweighingnotlessthan80g/m2butnotmorethan120g/m2.... 21 10
II.Other ! :.. 21 11
B.Ofregenerated textilefibres 19 11

8.12.86 228 OfficialJournaloftheEuropeanCommunities
CHAPTER 57
OTHERVEGETABLE TEXTILE MATERIALS ;PAPERYARNANDWOVEN FABRICS OFPAPERYARN
ropes)Rateofduty
Heading
numberDescription Autonomous
'%Conventional
%
1 2 3 4
57.01 Truehemp(Cannabissativa),raworprocessedbutnotspun;towandwasteoftrue
hemp(includingpulledorgarnettedragsorropes) Free —
57.02 Manilahemp(abaca)(Musatextilis),raworprocessedbutnotspun;towandwaste
ofmanilahemp(includingpulledorgarnettedragsorropes) Free Free
57.03 Juteandothertextilebastfibresnotelsewhere specified ,orincluded,rawor
processsed butnotspun;towandwastethereof(includingpulledorgarnettedragsor
Free Free
57.04 Othervegetabletextilefibres,raworprocessedbutnotspun;wasteofsuchfibres
(includingpulledorgarnettedragsorropes) Free Free
[57.05]
57.06 YarnofjuteorofothertextilebastfibresofheadingNo57.03 10 5,3
57.07 Yarnofothervegetabletextilefibres;paperyarn:
A.Yarnoftruehemp:
I.Notputupforretailsale:
a)Polishedorglazed 16 5,8
b)Other 10 3
II.Putupforretailsale 16 4,9
B.Coiryarn Free Free
C.Paperyarn 10 5,3
D.Other 10 3,8
[57.08]
[57.09]
57.10 WovenfabricsofjuteorofothertextilebastfibresofheadingNo57.03:
A.Ofawidthofnotmorethan150cmandweighingpersquaremetre:
I.Lessthan310g 23 8,9
II.Notlessthan310gbutnotmorethan500g 23 8,7
III.Morethan500g 23 7,7
B.Ofawidthofmorethan150cm 23 9,3
57.11 Wovenfabricsofothervegetabletextilefibres;wovenfabricsofpaperyarn:
A.Oftruehemp 21 6,3
B.Ofpaperyarn 19 5,8
C.Other 20 6,2
[57.12]

8.12.86 OfficialJournaloftheEuropeanCommunities 229
CHAPTER 58
CARPETS ,MATS,MATTING ANDTAPESTRIES ;PILEANDCHENILLE FABRICS ;NARROW FABRICS ;
TRIMMINGS ;TULLEANDOTHERNETFABRICS ;LACE;EMBROIDERY
Notes
1.TheheadingsofthisChapteraretobetakennottoapplytocoatedorimpregnated fabrics,elasticfabricsorelastic
trimmings ,machinery beltingorothergoodsfallingwithinChapter59.However,embroidery onanytextilebasefalls
withinheadingNo58.10.
2.InheadingsNos58.01and58.02,thewords"carpets"and"rugs"aretobetakentoextendtosimilararticleshaving
thecharacteristics offloorcoveringsbutintendedforUseforotherpurposes .Theseheadingsaretobetakennotto
applytofeltcarpets,whichfallwithinChapter59.
3.ForthepurposesofheadingNo58.05,theexpression"narrowwovenfabrics"means:
(a)Wovenfabricsofawidthnotexceeding 30cm,whetherwovenassuchorcutfromwiderpieces,providedwith
selvedges (woven,gummedormadeotherwise)onbothedges;
(b)Tubularwovenfabricsofaflattenedwidthnotexceeding 30cm;and
(c)Biasbindingwithfoldededges,ofawidthwhenunfoldednotexceeding 30cm.
NarrowwovenfabricsintheformoffringesaretobetreatedasfallingwithinheadingNo58.07.
4.HeadingNo58.08istobetakennottoapplytonetsornettinginthepiecemadeoftwine,cordageorrope,which
aretobetakenasfallingwithinheadingNo59.05.
5.InheadingNo58.10,theexpression "embroidery"means,interalia,embroidery withmetalorglassthreadona
visiblegroundoftextilefabric,andsewnappliqueworkofsequins,beadsorornamental motifsoftextileorother
materials .Theheadingistobetakennottoapplytoneedlework tapestry(headingNo58.03).
6.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmadeof
metalthreadandofakindusedinapparel,asfurnishings orthelike.
Additional Note
Forthepurposesofapplyingthemaximumrateofdutyprovidedforinrespectofcarpets,carpetingandrugsfallingwithin
subheading 58.01AII,thedutiablesurfaceshallnotincludetheheading,theselvedgesandthefringes.

230 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
58.01 Carpets,carpetingandrugs,knotted(madeupornot):
A.Ofwooloroffineanimalhair:
>I.Containing atotalofmorethan10%byweightofsilkorofwastesilk
otherthannoil 40 8,9
II.Other 32
subjectto
amax.of
5ECU
perm29,6
subjectto
amax.of'
2,80ECU
perm2
B.Ofsilk,ofwastesilkotherthannoil,ofsynthetictextilefibres,ofyarnfalling
withinheadingNo52.01orofmetalthreads 40 8,9
C.Ofothertextilematerials 24 6,9
58.02 Othercarpets,carpeting,rugs,matsandmatting,and"Kelem","Schumacks "and
"Karamanie "rugsandthelike(madeupornot):
A.Carpets,carpeting,rugs,matsandmatting :
I.Coirmatsandmatting
II.Other:23 8
a)Tuftedcarpets,carpeting,rugs,matsandmatting 23 14
b)Other 23 8,9
B."Kelem","Schumacks"and"Karamanie"rugsandthelike 21 6,3
58.03 Tapestries ,handmade ,ofthetypeGobelins,Flanders,Aubusson,Beauvaisandthe
like,andneedleworked tapestries (forexample,petitpointandcrossstitch)madein
panelsandthelikebyhand 21 5,6
58.04 Wovenpilefabricsandchenillefabrics(otherthanterrytowellingorsimilarterry
fabricsofcottonfallingwithinheadingNo55.08andfabricsfallingwithinheading
No58.05) 19 15
58.05 Narrowwovenfabrics,andnarrowfabrics(bolduc)consistingofwarpwithoutweft
assembled bymeansofanadhesive,otherthangoodsfallingwithinheading
No58.06:
A.Narrowwovenfabrics :
I.Pilefabricsorchenillefabrics :
a)Ofman-made fibresorofcotton 21 6,3
b)Ofsilk,ofnoilsilkorofotherwastesilk 20 6,2.
c)Ofothertextilematerials 18 4,9
II.Other 18 7,5
B.Bolduc 16 6,2
58.06 Wovenlabels,badgesandthelike,notembroidered ,inthepiece,instripsorcutto
shapeorsize 20 6,2
58.07 Chenilleyarn(includingflockchenilleyarn),gimpedyarn(otherthanmetallisedyarn
ofheadingNo52.01andgimpedhorsehairyarn);braidsandornamental trimmings
inthepiece;tassels,pomponsandthelike: *
A.Braidsofawidthof5cmorless,ofman-made fibres(includingmonofilorstrip
ofheadingNo51.01or51.02),offlax,oframieorofvegetabletextilefibresof
Chapter57 :... 13 4,6
B.Other ; 16 5,3

8.12.86 OfficialJournaloftheEuropeanCommunities 231
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
58.08 Tulleandothernetfabrics(butnotincludingwoven,knittedorcrocheted fabrics),
plain:
A.Tulleorothernetfabricsnotcomprised inBbelow ..; 20 6,2
B.Knottednetfabrics 22 6,5
58.09 Tulleandothernetfabrics(butnotincludingwoven,knittedorcrochetedfabrics),
figured;handmadeormechanically madelace,inthepiece,instripsorinmotifs:
A.Tulleandothernetfabrics 22 13
B.Lace:
I.Handmade 20 13
II.Mechanically made 23 11,5
58.10 Embroidery ,inthepiece,instripsorinmotifs:
A.Embroidery withoutvisibleground :
I.Ofavalueofmorethan35ECUperkgnetweight . 17 5,8
II.Other 17 13
B.Other:
I.Ofavalueofmorethan17,5ECUperkgnetweight 17 5,8
II.Other 17 7,2

232 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 59
WADDING ANDFELT;TWINE,CORDAGE ,ROPESANDCABLES ;SPECIAL FABRICS ;IMPREGNATED
ANDCOATED FABRICS ;TEXTILE ARTICLES OFAKINDSUITABLE FORINDUSTRIAL USE
Notes
1.(A)ForthepurposesofthisChapter,theexpression"textilefabric"istobetakentoapplyonlytothetextilefabrics
ofChapters50to57andheadingsNos58.04and58.05,thebraidsandtrimmings inthepieceofheading
No58.07,thetulleandothernetfabricsofheadingsNos58.08and58.09,laceofheadingNo58.09andthe
knittedandcrochetedfabricsofheadingNo60.01.
(B)Throughout theTariff,theterm"felt"istobetakentoincludefabricsconsistingofaweboftextilefibresthe
cohesionofwhichhasbeenenhancedbyastitch-bonding processusingfibresfromthewebitself.
2.(A)HeadingNo59.08istobetakentoapplytotextilefabricsimpregnated ,coated,coveredorlaminated with
preparations ofcellulosederivatives orofotherartificialplasticmaterialswhatevertheweightpersquaremetre
andwhateverthenatureoftheplasticmaterial(compact,foam,spongeorexpanded).
Itdoesnot,however,cover:
(a)Fabricsinwhichtheimpregnation ,coatingorcoveringcannotbeseenwiththenakedeye(usuallyChapters
50to58and60);forthepurposeofthisprovision,noaccountshouldbetakenofanyresultingchangeof
colour;
(b)Productswhichcannot,withoutfracturing ,bebentmanuallyaroundacylinderofadiameterof7mmata
temperature between15and30°C(usuallyChapter39);or
(c)Productsinwhichthetextilefabriciseithercompletely embedded inartificialplasticmaterialorcoatedor
coveredonbothsideswithsuchmaterial(Chapter39).
(B)HeadingNo59.12doesnotapplyto:
(a)Fabricsinwhichtheimpregnation orcoatingcannotbeseenwiththenakedeye(usuallyChapters50to58
and60);forthepurposeofthisprovision ,noaccountshouldbetakenofanyresultingchangeofcolour;
(b)Fabricspaintedwithdesigns(otherthanpaintedcanvasbeingtheatricalscenery,studioback-cloths orthe
like);
(c)Fabricscoveredwithflock,dust,powdered corkorthelikeandbearingdesignsresultingfromthese
treatments ;or
(d)Fabricsfinishedwithnormaldressingshavingabasisofamylaceous orsimilarsubstances .
3.InheadingNo59.11theexpression"rubberised textilefabrics"means:
(a)Textilefabricsimpregnated ,coated,coveredorlaminatedwithrubber:
(i)Weighingnotmorethan1500g/m2;or
(ii)Weighingmorethan1500g/m2andcontaining morethan50°/obyweightoftextilematerial;
(b)Fabricscomposed ofparalleltextileyarnsagglomerated withrubber,irrespective oftheirweightpersquare
metre;and
(c)Plates,sheetsandstrip,ofexpanded ,foamorspongerubber,combinedwithtextilefabric,otherthanthose,
fallinginChapter40byvirtueofthelastparagraphofNote2tothatChapter .
4.HeadingNo59.16istobetakennottoapplyto:
(a)Transmission ,conveyororelevatorbeltingofathicknessoflessthan3mm;or

8.12.86 OfficialJournaloftheEuropeanCommunities 233
(b)Transmission ,conveyororelevatorbeltsorbeltingoftextilefabricimpregnated ,coated,coveredorlaminated
withrubberormadefromtextileyarnorcordimpregnated orcoatedwithrubber(headingNo40.10).
5.HeadingNo59.17istobetakentoapplytothefollowinggoodswhicharetobetakenasnotfallingwithinany
otherheadingofSectionXI:
(a)Textileproducts (otherthanthosehavingthecharacteroftheproductsofheadingsNos59.14to59.16),the
followingonly:
(i)Textilefabric,feltandfelt-linedwovenfabric,coated,coveredorlaminatedwithrubber,leatherorother
material,ofakindcommonly usedforcardclothing,andsimilarfabricofakindcommonly usedin
machinery orplant;
(ii)Boltingcloth;
(iii)Strainingclothofakindcommonly usedinoilpressesandthelike,oftextilefibresorofhumanhair;
(iv)Woventextilefabrics,whetherornotfelted,impregnated orcoated,ofakindcommonly usedinpaper­
makingorothermachinery ,tubularorendlesswithsingleormultiplewarpand/orweft,orflatwovenwith
multiplewarpand/orweft;
(v)Textilefabricsreinforcedwithmetal,ofakindcommonly usedinmachineryorplant;
(vi)TextilefabricsofthemetallisedyarnfallingwithinheadingNo52.01,ofakindcommonly usedinpaper­
makingorothermachinery ;
(vii)Cords,braidsandthelike,whetherornotcoated,impregnated orreinforced withmetal,ofakind
commonly usedinmachineryorplantaspackingorlubricating materials ;
(b)Textilearticles(otherthanthoseofheadingsNos59.14to59.16)ofakindcommonly usedinmachineryorplant
(forexample,gaskets,washers,polishingdiscsandothermachinery parts).Textilefabrics,wadding,feltorbonded
fibreorsimilarbondedyarnfabrics,inthepiece,cuttolengthorsimplycuttorectangular shape,arenotconsideredto
betextilearticlesofakindcommonly usedinmachineryorplant.
Heading
numberDescriptionRateofduty
Autonomous
%Conventional
%
1 2 3 4
59.01 Waddingandarticlesofwadding;textileflockanddustandmillneps:
A.Waddingandarticlesofwadding :
S
I.Ofman-made fibres:
a)Rollsofadiameterofnotmorethan8mm 10 3,8
b)Other 10 5,3
II.Ofothertextilematerials .i 10 ,3,8
B.Flockanddustandmillneps:
I.Ofman-made fibres 8 3,2
II.Ofothertextilematerials Free Free
59.02 Feltandarticlesoffelt,whetherornotimpregnated orcoated:
A.Feltinthepieceorsimplycuttorectangular shape 16 6,7
B.Other 19 6

234 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
59.03 Bondedfibresfabrics,similarbondedyarnfabrics,andarticlesofsuchfabrics,
whetherornotimpregnated orcoated:
A.Carpetsandotherfloorcoverings 23 8,9
B.Other 18 6,9
59.04 Twine,cordage,ropesandcables,plaitedornot 16 12
59.05 Netsandnettingmadeoftwine,cordageorrope,andmadeupfishingnetsofyarn,
twine,cordageorrope:
A.Fishingnetsandnetting :
I.Ofvegetabletextilematerials 14 11
II.Ofothertextilematerials 19 11
B.Other:
I.Ofman-made fibres 19 12,5
II.Ofothertextilematerials 19 9
59.06 Otherarticlesmadefromyarn,twine,cordage,ropeorcables,otherthantextile
fabricsandarticlesmadefromsuchfabrics 18 5,8
59.07 Textilefabricscoatedwithgumoramylaceous substances ,ofakindusedforthe
outercoversofbooksandthelike;tracingcloth;preparedpaintingcanvas;buckram
andsimilarfabricsforhatfoundations andsimilaruses 18 6,5
59.08 Textilefabricsimpregnated ,coated,coveredorlaminated withpreparations of
cellulosederivativesorofotherartificialplasticmaterials 18 12
[59.09]
59.10 Linoleumandmaterialspreparedonatextilebaseinasimilarmannertolinoleum,
whetherornotcuttoshapeorofakindusedasfloorcoverings;floorcoverings
consistingofacoatingappliedonatextilebase,cuttoshapeornot 20. 5,3
59.11 Rubberised textilefabrics;otherthanrubberisedknittedorcrochetedgoods:
A.Rubberised textilefabricsnotcomprised inBbelow:
I.Adhesivestrips,ofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 4,6
II.Fabricscombinedwithexpandedfoamorspongerubber 18 5,8
III.Other:
a)Fortyres 18 5,6
b)Other 18 5,6
B.Fabricsmentioned inNote3(b)tothisChapter 15 12

8.12.86 OfficialJournaloftheEuropeanCommunities 235.
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 ,3 4
59.12 Textilefabricsotherwiseimpregnated orcoated;paintedcanvasbeingtheatrical
scenery,studioback-cloths orthelike 4,9 (a)
59.13 Elasticfabricsandtrimmings (otherthanknittedorcrochetedgoods)consistingof
textilematerials combined withrubberthreads 18 6,5
59.14O
Wicks,ofwoven,plaitedorknittedtextilematerials,forlamps,stoves,lighters,
candlesandthelike;tubularknittedgas-mantle fabricandincandescent gasmantles
17 5,6
59.15 Textilehose-piping andsimilartubing,withorwithoutlining,armouroraccessories
ofothermaterials 19 6,5
59.16 Transmission ,conveyororelevatorbeltsorbelting,oftextilematerial,whetheror
notstrengthened withmetalorothermaterial 14 5,1
59.17 Textilefabricsandtextilearticles,ofakindcommonly usedinmachineryorplant:
A.Textilefabrics,feltandfelt-linedwovenfabric,coated,coveredorlaminated
withrubber,leatherorothermaterial,ofakindcommonly usedforthemanu­
factureofcardclothing,andsimilarfabricsofakindcommonly usedin
machineryorplant . 13 5,3
B.Boltingcloth,whetherornotmadeup(b):
I.Ofsilkorofwastesilkotherthannoil
II.Ofothertextilematerials10
163,2
4,6
C.Wovenfabrics,feltedornot,whetherornotimpregnated orcoated,ofakind
commonly usedinpaper-making orothermachinery ,tubularorendlesswith
singleormultiplewarpand/orweft,orflatwovenwithmultiplewarpand/or
weft:
I.Ofsilkorofman-made fibres
II.Ofothertextilematerials15
155,8
4,4
D.Other 16 6
(a)SeeAnnex.
(b)Entryunderthissubheading ofboltingcloth,notmadeup,issubjecttoconditions toconditionstobedetermined bythecompetent auth­
orities.

236 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 60
KNITTED ANDCROCHETED GOODS
Notes
1.ThisChapterdoesnotcover:
(a)CrochetlaceofheadingNo58!.09;
(b)KnittedorcrochetedgoodsfallingwithinChapter59;
(c)Corsets,corset-belts ,suspender-belts ,brassieres ,braces,suspenders ,gartersorthelike(heading .No61.09);
(d)OldclothingorotherarticlesfallingwithinReadingNo63.01;or
(e)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
2.HeadingsNos60.02to60.06aretobetakentoapplytoknittedorcrochetedarticlesandtopartsthereof :
(a)Knittedorcrocheteddirectlytoshape,whetherimportedasseparateitemsorintheformofanumberofitemsin
thelength;
(b)Madeup,bysewingorotherwise .
3.ForthepurposesofheadingNo60.06,knittedorcrochetedarticlesarenotconsidered tobeelasticarticlesonlyby
reasonoftheircontaining rubberthreadorelasticformingmerelyasupporting band.
4.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmadeof
metalthreadandofakindusedinapparel,asfurnishings orthelike.
5.ForthepurposesofthisChapter :
(a)"Elastic"meansconsistingoftextilematerialscombinedwithrubberthreads;and
(b)"Rubberised "meansimpregnated ,coated,coveredorlaminated withrubber,ormadewithtextilethread
impregnated ,coatedorcoveredwithrubber.
6.Thoughout theTariff,anyreferencetoknittedgoodsistobetakentoincludeareferencetostitch-bonded goodsin
whichthechainstitchesareformedoftextileyarn.
Additional Notes
1.A.Forthepurposesofsubheading 60.05AIIb)4ff),"suitsandco-ordinate suits"shallbeconsidered tobesetsoftwoor
threeknittedorcrochetedgarmentscomprising : '
(a)oneofthefollowinggarmentscoveringthelowerpartofthebody:
—trousers,
—shorts,
and
(b)oneortwoofthefollowinggarmentscoveringtheupperpartofthebody:
—jacketorblazer,
—windcheater ,waisterjacketandthelike,
—shirt,
>—jersey,pullover,slip-over,,waistcoat,twinset,cardiganorjumper,
—tunicorotheroutergarmentofsubheading 60.05Alib)4mm).
Allthecomponentsofasuitorco-ordinate suitmustbeofcorresponding sizesandmustbematchedorco-ordinated as
regardscut,material,colours,patterns,trimmingsandstandardoffinishinsuchawayastoindicateclearlythatthey
havebeendesignedtobeworntogetherbythesameperson.

8.12.86 OfficialJournaloftheEuropeanCommunities 237
Ifashirtformstheonlyuppergarmentofsuchasetitmustfurthermore havethesamestructure(sameyarn,sameknit)
asthegarmentcoveringthelowerpartofthebody.
Theterm"suitsandco-ordinate suits"shallalsocoversetsofjacketsorblazersandtrousersorshortswhichneither
matchnorco-ordinate butwhosecorresponding sizesindicateclearlythattheyareintendedtobeworntogetherbythe
sameperson.
«
B.SetsnotcoveredbyA>ofwhichtwoorthreecomponents formasuitorco-ordinate suitwithinthemeaningofthis
Additional Note,shallremainclassifiedundersubheading 60.05Alib)4jf)providedthatthesetsderivetheir
essentialcharacterfromthesecomponents .
2.A.Forthepurposesofsubheading 60.05Alib)4gg),"suitsandco-ordinate suits,andcostumes"shallbeconsidered tobe
setsoftwoorthreeknittedorcrochetedgarmentscomprising :
(a)oneofthefollowinggarmentscoveringthelowerpartofthebody:
—trousers,
—shorts,
—skirtordividedskirt,
and
(b)oneortwoofthefollowinggarmentscoveringtheupperpartofthebody:
—jacketorblazer,
—windcheater ,waisterjacketandthelike,
—blouseorshirt-blouse ,
—jersey,pullover ;slip-over,waistcoat,twinset,cardiganorjumper,
—tunicorotheroutergarmentofsubheading 60.05Alib)4mm).
Allthecomponents ofasuit,co-ordinate suitorcostumemustbeofcorresponding sizesandmustbematchedor
co-ordinated asregardscut,material,colours,patterns,trimmingsandstandardoffinishinsuchawayastoindicate
clearlythattheyhavebeendesignedtobeworntogetherbythesameperson.
Ifablouseorshirt-blouse formstheonlyuppergarmentofsuchasetitmustfurthermore havethesamestructure(same
yarn,sameknit)asthegarmentcoveringthelowerpartofthebody.
Theterm"suitsandco-ordinate suits,andcostumes"alsocoverssetsofjacketsorblazersandtrousers,shorts,skirtsor
dividedskirtswhichneithermatchnorco-ordinate butwhosecorresponding sizesandstandardoffinishindicate
clearlythattheyareintendedtobeworntogetherbythesameperson.
B.SetsnotcoveredbyA,ofwhichtwoorthreecomponents formasuit,aco-ordinate suitorcostumewithinthemeaning
ofthisAdditional Note,shallremainclassifiedundersubheading 60.05AIIb)4gg)providedthatthesetsderivetheir
essentialcharacterfromthesecomponents .
3.Forthepurposesofsubheading 60.05AIIb)4kk)"skisuits"meansgarmentsorsetsofgarmentswhichbytheirgeneral
appearanceandtexture,areidentifiable asintendedtobewornprincipallyforskiing(cross-country oralpine).Theyconsist
eitherof:
(a)a"ski-overall ",thatis,aone-piecegarmentdesignedtocovertheupperandthelowerpartsofthebody;inadditionto
sleevesandacollartheski-overall mayhavepocketsorfootstraps;or
(b)a"ski-ensemble ",thatis,asetofgarmentscomposedoftwoorthreepieces,putupforretailsaleandcomprising :
—onegarmentsuchasananorak,windcheater ,wind-jacket orsimilararticle,closedbyaslidefastener(zipper),
possiblywithawaistcoatinaddition,and
—onepairoftrouserswhetherornotextendingabovewaist-level ,onepairofbreechesoronebibandbraceoverall.
The"ski-ensemble "mayalsoconsistofanoverallsimilartotheonementioned aboveandatypeofpadded,sleeveless
jacketwornovertheoverall.
Allthecomponents ofa"ski-ensemble "mustbemadeupinafabricofthesametexture,styleandcomposition whetheror
notofthesamecolour;theyalsomustbeofcorresponding orcompatible size.

238 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional
°/o
1 2 3 4
60.01•
Knittedorcrochetedfabric,notelasticnorrubberised :
A.Ofwooloroffineanimalhair:
I.Containing atotalofmorethan10%byweightoftextilematerialsof
Chapter50 19 12
II.Other 16 12
B.Ofman-made fibres:
I.Ofsynthetictextilefibres:-
a)Containing elastofibres 20 12
b)Other:
1.Forcurtains,includingnetcurtainfabric 20 12
2.Rachellace 20 12
3.Withlongpile(imitationfur) 20 12
4.Other:
aa)Warpknittedfabrics:
11.Unbleached orbleached 20 12
22.Dyed 20 12
33.Printed 20 12
44.Madefromyarnsofdifferentcolours 20 12
bb)Otherknittedorcrochetedfabrics :
11.Unbleached orbleached 20 12
22.Dyed 20 12
33.Printed 20 12
44.Madefromyarnsofdifferentcolours .. 20 12
II.Ofregenerated textilefibres:
a)Forcurtains,includingnetcurtainfabric 20 12
b)Other 20 12
C.Ofothertextilematerials :
I.Ofcotton :
a)Unbleached orbleached 19 12
b)Dyed 19 12
c)Printed 19 12
d)Madefromyarnsofdifferentcolours 19 12
II.Ofothertextilematerials 19 12
60.02 Gloves,mittensandmitts,knittedorcrocheted,notelasticnorrubberised :
A.Glovesimpregnated orcoatedwithartificialplasticmaterials 23 8,9
B.Other:
I.Ofwooloroffineanimalhair.. 23 8,9
II.Ofsynthetictextilefibres 23 8,9
III:Ofcotton 23 8,9
IV.Ofothertextilematerials ... 23 8,9

8,12.86 OfficialJournaloftheEuropeanCommunities 239
, Rateofduty
Heading
number Description Autonomous
%'Conventional
%
1 2 3 4
60.03 Stockings,understockings,socks,ankle-socks ,sockettesandthelike,knittedor
crocheted,notelasticnorrubberised :
A.Forbabies 22 13
B.Other:
I.Ofwooloroffineanimalhair:
a)Knee-length stockings 22 13
b)Other 22 13
II.Ofsynthetictextilefibres:
a)Knee-length stockings 22 13
b)Other:
1.Women'sstockings :
aa)Seamless 22 13
bb)Other 22 13
2.Other · 22 13
III.Ofcotton 22 13
IV.Ofothertextilematerials 22 13
60.04 Undergarments,knittedorcrocheted ,notelasticnorrubberised :
A.Babies'garments ;girls'garmentsuptoandincludingcommercial size86:
I.T-shirts :
a)Ofcotton 21 13
b)Ofsynthetictextilefibres 21 13
c)Ofregenerated textilefibres 21 13
II.Lightweight fineknitroll,poloorturtleneckedjumpersandpullovers :
a)Ofcotton 21 13
b)Ofsynthetictextilefibres 21 13
c)Ofregenerated textilefibres 21 13
d)Ofothertextilematerials (otherthanwoolorfineanimalhair) 21 13
III.Other:
a)Ofwooloroffineanimalhair 21 13
b)Ofcotton 21 13
c)Ofsynthetictextilefibres 21 13
d)Ofregenerated textilefibres 21 13
e)Ofothertextilematerials 21 13
B.Other:
I.T-shirts :
a)Ofcotton 21 13
b)Ofsynthetictextilefibres 21 13
c)Ofregenerated textilefibres 21 13

240 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
60.04 B.II.Lightweight fineknitroll,poloorturtleneckedjumpersandpullovers :
(cont'd) a)Ofcotton 21 13
b)Ofsynthetictextilefibres 21 13
c)Ofregenerated textilefibres 21 13
d)Ofothertextilematerials (otherthanwoolorfineanimalhair) 21 13
III.Panty-hose (tights):
a)Ofsynthetictextilefibres:
1.Ofyarnofafinenessof6,6texorless 21 13
2.Other 21 13
b)Ofothertextilematerials 21 13
IV.Other:
a)Ofwooloroffineanimalhair:
1.Pyjamasandnightdresses 21 13
2.Underpants ^knickersandbriefs 21 13
3.Petticoatsandslips 21 13
4.Other 21 13
b)Ofsynthetictextilefibres:
1.Men'sandboys':•
aa)Shirts 21 13
bb)Pyjamas 21 13
cc)Underpants andbriefs 21 13
dd)Other 21 13
2.Women's ,girls'andinfants':
aa)Pyjamas 21 13
bb)Nightdresses 21 13
cc)Petticoatsandslips 21 13
dd)Knickersandbriefs 21 13
ee)Other : 21 13
c)Ofregenerated textilefibres:
1.Pyjamasandnightdresses 21 13
2.Underpants ,knickersandbriefs 21 .13
3.Petticoatsandslips 21 13
4.Other . 21 13
d)Ofcotton:
1.Men'sandboys':
aa)Shirts 21 13
bb)Pyjamas 21 13
cc)Underpants andbriefs 21 13
dd)Other 21 13
2.Women's ,girls'andin/ants':
aa)Pyjamas 21 13
bb)Nightdresses 21 13
cc)Knickersandbriefs 21 13
dd)Other 21 13
e)Ofothertextilematerials 21 13

8.12.86 OfficialJournaloftheEuropeanCommunities 241
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
60.05 Outergarmentsandotherarticles,knittedorcrocheted ,notelasticnorrubberised :
A.Outergarmentsandclothingaccessories :
I.Jerseysandpullovers,containing atleast50%byweightofwooland
weighing600gormoreperarticle;garmentsofthe"cowboy"typeand
othersimilargarmentsforamusement andplay,lessthancommercial size
158:
a)Jerseysandpullovers,containing atleast50%byweightofwooland
weighing600gormoreperarticle v21 10,5
b)Other 24 8
II.Other:
a)Outergarmentsofknittedorcrocheted textilefabricsofheading
No59.08 21 14
b)Other:
1.Babies'garments ;girls'garmentsuptoandincludingcommercial
size86:
aa)Ofwooloroffineanimalhair 21 14
bb)Ofsynthetictextilefibres 21 14
cc)Ofcotton 21 14
dd)Ofothertextilematerials 21 14
2.Bathingcostumesandtrunks:
aa)Ofsynthetictextilefibres 21 14
bb)Ofcotton .- 21 14
cc)Ofothertextilematerials 21 14
3.Tracksuits:
aa)Ofsynthetictextilefibres 21
bb)Ofcotton 21 14
cc)Ofothertextilematerials 21 14
4.Otheroutergarments :
aa)Blousesandshirt-blouses forwomen,girlsandinfants:
11.Ofsilkornoilorotherwastesilk 21 14
22.Ofwooloroffineanimalhair 21 14
33.Ofsynthetictextilefibres 21' 14
44.Ofregenerated textilefibres 21 14
55.Ofcotton 21 14
66.Offlaxoroframie 21 14
77.Ofothertextilematerials 21 14
bb)Jerseys,pullovers ,slip-overs ,waistcoats ,twinsets,cardigans ,
bedjacketsandjumpers : ,
11.Men'sandboys':
aaa)Ofwool 21 14
bbb)Offineanimalhair 21 14
ccc)Ofsynthetictextilefibres 21 14
ddd)Ofregenerated textilefibres 21 14
eee)Ofcotton .21 14
fff),Offlaxoroframie 21 14
ggg)Ofothertextilematerials 21 14

242 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
numberDescriptionRateofduty
Autonomous
%Conventional
%
1 2 3 4
60.05 A.II.b)4.bb)22.Women's ,girls'andinfants':
(cont'd) aaa)Ofsilkornoilorotherwastesilk 21 14
bbb)Ofwool 21 14
ccc)Offineanimalhair 21 14
ddd)Ofsynthetictextilefibres 21 14
eee)Ofregenerated textilefibres 21 14
fff)Ofcotton 21 14
ggg)Offlaxoroframie 21 14
hhh)Ofothertextilematerials 21 14
cc)Dresses :
11.Ofwooloroffineanimalhair 21 14
. 22.Ofsynthetictextilefibres 21 14
33.Ofregenerated textilefibres 21 14
44.Ofcotton 21 14
55.Ofothertextilematerials 21 14
dd)Skirts,includingdividedskirts:
11.Ofwooloroffineanimalhair 21 14
22.Ofsynthetictextilefibres 21 14
33.Ofcotton 21 14
44.Ofothertextilematerials 21 14
ee)Trousers ,bibandbraceoveralls,breechesandshorts:
11.Ofwooloroffineanimalhair 21 14
22.Ofsynthetictextilefibres 21 14
33.Ofothertextilematerials 21 14
ff)Suitsandco-ordinate suits(excluding skisuits),formenand
boys:
11.Ofsynthetictextilefibres 21 14
22.Ofothertextilematerials 21 14
gg)Suitsandco-ordinate suits(excluding skisuits),and
costumes,forwomen,girlsandinfants:
11.Ofwooloroffineanimalhair 21 14
22.Ofsynthetictextilefibres 21 14
33.Ofregenerated textilefibres 21 14
44.Ofcotton 21 14
55.Ofothertextilematerials 21 14
hh)Coats,jackets(excluding anoraks,windcheaters ,waister
jacketsandthelike)andblazers :
11.Ofwooloroffineanimalhair 21 14
22.Ofsynthetictextilefibres 21 14
33.Ofregenerated textilefibres 21 14
44.Ofcotton 21 14
55.Ofothertextilematerials 21 14
ijij)Anoraks,windcheaters ,waisterjacketsandthelike:
11.Ofwooloroffineanimalhair,ofcottonorofman­
madetextilefibres 21 14
22.Ofothertextilematerials .21 14
kk)Skisuits:
11.Ofwool,oroffineanimalhair,ofcottonorofman­
madetextilefibres 21 H
22.Ofothertextilematerials 21 14

8.12.86 OfficialJournaloftheEuropeanCommunities 243
Rateofduty
Heading
numberDescription Autonomous
%Conventional :
% !
1 2 3 4
60.05 A.II.b)4.11)Bathrobes ,dressinggownsandsimilararticles::
(cont'd) 11.Ofwooloroffineanimalhair,ofcottonorofman­
madetextilefibres 21 14
22.Ofothertextilematerials 21 14
mm)Otheroutergarments :
, 11.Ofwooloroffineanimalhair 21 ,14
22.Ofsynthetictextilefibres 21 14
33.Ofregenerated textilefibres 21 14
44.Ofcotton 21 14
55.Ofothertextilematerials 21 14
5.Clothingaccessories :,
aa)Forbabies 21 14
bb)Other:
11.Ofwooloroffineanimalhair 21 14
22.Ofsynthetictextilefibres 21 14
33.Ofothertextilematerials ;. 21 14
B.Other:
I.Ofwooloroffineanimalhair 21 12
II.Ofman-made fibres 21 12 :
III.Ofothertextilematerials 21 12
60.06 Knittedorcrocheted fabricandarticlesthereof,elasticorrubberised (including
elasticknee-capsandelasticstockings):
A.Fabric :
I.Ofman-made fibres .. 18 6,5
II.Ofothertextilematerials 18 "6,5
B.Other:
I.Bathingcostumes 20 8
II.Stockings 20 8
III.Other:
a)Ofcotton 20 8
b)Ofothertextilematerials 20 8

244 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 61
ARTICLES OFAPPAREL ANDCLOTHING ACCESSORIES OFTEXTILE FABRIC,
OTHERTHANKNITTED ORCROCHETED GOODS
Notes
1.TheheadingsofthisChapteraretobetakentoapplytoarticlesofthekindsdescribedthereinonlywhenmadeupof
anytextilefabric(includingfelt,bondedfibrefabric,braidortrimmingsofheadingNo58.07,tulleorothernet
fabricsandlace)oroffabricofmetalthread,butnotincludingarticlesofknittedorcrochetedmaterialotherthan
thosefallingwithinheadingNo61.09.
2.TheheadingsofthisChapterdonotcover:
(a)OldclothingorotherarticlesfallingwithinheadingNo63.01;or
(b)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
3.ForthepurposesofheadingsNos61.01to61.04:
(a)Articleswhichcannotbeidentifiedaseithermen'sorboys'garmentsoraswomen'sorgirls'garmentsaretobe
classifiedinheadingNo61.02or61.04asthecasemaybe; >
(b)Theexpression"infants'garments"istobetakentoapplyto:
(i)Garmentsforyoungchildrenwhicharenotidentifiable asforwearexclusively byboysorbygirls,and
(ii)Babies'napkins .
4.Scarvesandarticlesofthescarftype,squareorapproximately square,ofwhichnosideexceeds60cmaretobe
classifiedashandkerchiefs (headingNo61.05).
Handkerchiefs ofwhichanysideexceeds60cmaretobeclassifiedinheadingNo61.06.
5.TheheadingsofthisChapteraretobetakentoapplytotextilefabrics(otherthanknittedorcrochetedfabric)cutto
shapeformakingarticlesofthisChapter .
HeadingNo61.09,however,alsoincludesfabricsknittedorcrochetedtoshapeformakingarticlesclassifiedinthat
heading,whetherimportedasseparateitemsorintheformofanumberofitemsinthelength.
Additional Notes
1.A.Forthepurposesofsubheading 61.01BVc)y"suitsandco-ordinate suits"shallbeconsidered tobesetsoftwoorthree
garments(otherthanknittedorcrochetedgarments)comprising :
(a)oneofthefollowinggarmentscoveringthelowerpartofthebody:
—trousers,
—shorts,
and
(b)oneortwoofthefollowinggarmentscoveringtheupperpartofthebody:
—jacketorblazer,
—windcheater ;waisterjacketandthelike,
—shirt,
—waistcoat,tunicorotheroutergarmentofsubheading 61.01BVg).
Allthecomponents ofasuitorco-ordinate suitmustbeofcorresponding sizesandmustbematchedorco-ordinated as
regardscut,material,colours,patterns,trimmingsandstandardoffinishinsuchawayastoindicateclearlythatthey
havebeendesignedtobeworntogetherbythesameperson.
Ifashirtformstheonlyuppergarmentofsuchasetitmustfurthermore havethesamestructure(sameyarn,same
weave,etc.)asthegarmentcoveringthelowerpartofthebody.
Theterm"suitsandco-ordinate suits"alsocoverssetsofjacketsorblazersandtrousersorshortswhichneithermatch
norco-ordinate butwhosecorresponding sizesandstandardoffinishindicateclearlythattheyareintendedtobeworn
togetherbythesameperson.

8.12.86 OfficialJournaloftheEuropeanCommunities 245
B.SetsnotcoveredbyA,ofwhichtwoorthreecomponents formasuitorco-ordinate suitwithinthemeaningofthis
Additional Note,shallremainclassifiedundersubheading 61.01BVc)providedthatthesetsderivetheiressential
characterfromthesecomponents .
2.A.Forthepurposesofsubheading 61.02BIIe)3,"suitsandco-ordinate suits,andcostumes"shallbeconsidered tobesets
oftwoorthreegarments(otherthanknittedorcrochetedgarments)comprising :
(a)oneofthefollowinggarmentscoveringthelowerpartofthebody:
—trousers, '
—shorts,
—skirtordividedskirt,
and
(b)oneortwoofthefollowinggarmentscoveringtheupperpartofthebody:
—jacketorblazer,
—windcheater ,waisterjacketandthelike,
—blouseorshirt-blouse , r
—waistcoat ,tunicorotheroutergarmentofsubheading 61.02BIIe)9.
Allthecomponents ofasuit,co-ordinate suitorcostumemustbeofcorresponding sizesandmustbematchedor
co-ordinated asregardscut,material,colours,patterns,trimmingsandstandardoffinishinsuchawayastoindicate
clearlythattheyhavebeendesignedtobeworntogetherbythesameperson.
Ifablouseorshirt-blouse formstheonlyuppergarmentofsuchasetitmustfurthermore havethesamestructure(same
yarn,sameweave,etc.)asthegarmentcoveringthelowerpartofthebody.
Theterm"suitsandco-ordinate suits,andcostumes"alsocoverssetsofjacketsorblazersandtrousers,shorts,skirtsor
dividedskirtswhichneithermatchnorco-ordinate butwhosecorresponding sizesandstandardoffinishindicate
clearlythattheyareintendedtobeworntogetherbythesameperson.
B.SetsnotcoveredbyA,ofwhichtwoorthreecomponents formasuit,co-ordinate suitorcostumewithinthemeaning
ofthisAdditional Note,shallremainclassifiedundersubheading 61.02BIIe)3providedthatthesetsderivetheir
essentialcharacterfromthesecomponents .
3.Forthepurposesofsubheadings 61.01BVf)and61.02BIIe)8"skisuits"meansgarmentsorsetsofgarmentswhich,by
theirgeneralappearance andtexture,areidentifiable asintendedtobewornprincipallyforskiing(cross-country or
alpine).Theyconsisteitherof:
(a)a"ski-overall ",thatis,aone-piecegarmentdesignedtocovertheupperandthelowerpartsofthebody;inadditionto
sleevesandacollartheski-overall mayhavepocketsorfootstraps;or
(b)a"ski-ensemble ",thatis,asetofgarmentscomposedoftwoorthreepieces,putupforretailsaleandcomprising :
—onegarmentsuchasananorak,windcheater ,wind-jacket orsimilararticle,closedbyaslidefastener(zipper),
possiblywithawaistcoatinaddition,and
—onepairoftrouserswhetherornotextendingabovewaist-level ,onepairofbreechesoronebibandbraceoverall.
The"ski-ensemble "mayalsoconsistofanoverallsimilartotheonementioned aboveandatypeofpadded,sleeveless
jacketwornovertheoverall.
Allthecomponentsofa"ski-ensemble "mustbemadeupinafabricofthesametexture,styleandcomposition whetheror
notofthesamecolour;theyalsomustbeofcorresponding orcompatible size.

246 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
number DescriptionRateofduty
Autonomous
%Conventional
%
1 2 3 4
61.01 Men'sandboys'outergarments :
A.Garmentsofthe"cowboy"typeandothersimilargarmentsforamusement and
play,lessthancommercial size158;garmentsoftextilefabricofheadingNo
59.08,59.11or59.12:
I.Garments ofthe"cowboy"typeandothersimilargarmentsfor
amusement andplay,lessthancommercial size158 24 8
II.Other:
a)Coats 20 14
b)Other 20 14
B.Other:
I.Industrialandoccupational clothing :. *
a)Overalls,includingboilersuitsandbibsandbraces:
1.Ofcotton . 20 14
2.Ofothertextilematerials 20 14
b)Other:
1.Ofcotton 20 14
2.Ofothertextilematerials 20 14
II.Swimwear :
a)Ofman-made textilefibres 20 14
b)Ofothertextilematerials .. 20 14
III.Bathrobes,dressinggownsandsimilararticles:
a)Ofman-made textilefibres 20 14
b)Ofcotton 20 14
c)Ofothertextilematerials 20 14,
IV.Parkas;anoraks,windcheaters ,waisterjacketsandthelike:
a)Ofman-made textilefibres 20 14
b)Ofcotton 20 14
c)Ofothertextilematerials 20 14
V.Other:
a)Jackets(excludingwaisterjackets)andblazers:
1.Ofwooloroffineanimalhair 20 14
2.Ofman-made textilefibres 20 14
3.Ofcotton 20 14
4.Ofothertextilematerials 20 14
b)Overcoats ,raincoatsandothercoats;cloaksandcapes:*
1.Ofwooloroffineanimalhair 20 14
2.Ofman-made textilefibres:
aa)Ofaweight,pergarment,of1kgorless 20 14
bb)Other 20 14
3.Ofcotton :
aa)Ofaweight,pergarment,of1kgorless 20 14
bb)Other 20 14
4.Ofothertextilematerials 20 14
c)Suitsandco-ordinate suits(excludingskisuits):
1.Ofwooloroffineanimalhair 20 14
2.Ofman-made textilefibres 20 14
3.Ofcotton 20 14
4.Ofothertextilematerials 20 14

8.12.86 OfficialJournaloftheEuropeanCommunities 247
Heading
number DescriptionRateofduty
Autonomous
.%Conventional
%
1 2 3 4
.
61.01 B.V.d)Shorts:
(cont'd) 1.Ofwooloroffineanimalhair 20 14
2.Ofman-made textilefibres 20 14
3.Ofcotton 20 14
4.Ofothertextilematerials . '20 14
e)Trousers :
1.Ofwooloroffineanimalhair 20 14
2.Ofman-made textilefibres 20 14
3.Ofcotton 20 14
4.Ofothertextilematerials 20 14
f)Skisuits:
1.Ofwooloroffineanimalhair,ofcottonorofman-made textile
fibres 20 14
2.Ofothertextilematerials ....„ 20 14
g)Othergarments :
1.Ofwooloroffineanimalhair 20 14
2.Ofman-made textilefibres 20 14
3.Ofcotton 20 14
4.Ofothertextilematerials 20 14
61.02 Women's,girls'andinfants'outergarments :
A.Babies'garments ;girls'garmentsuptoandincludingcommercial size86;
garmentsofthe"cowboy"typeandothersimilargarmentsforamusement and
play,lessthancommercial size158:
I.Babies'garments ;girls'garmentsuptoandincludingcommercial size86:
a)Ofcotton 22 10,5
b)Ofothertextilematerials 22 10,5
II.Other '. 24 8
B.Other: ^
I.GarmentsoftextilefabricofheadingNo59.08,59.11or59.12:
a)Coats 20 14
b)Other 20 14
II.Other:
a)Aprons,overalls,smock-overalls andotherindustrialandoccupational
clothing(whetherornotalsosuitablefordomesticuse):
1.Ofcotton 20 14
2.Ofothertextilematerials 20 14
b)Swimwear :
1.Ofman-made textilefibres 20 14
2.Ofothertextilematerials 20 14
c)Bathrobes,dressinggownsandsimilararticles:
1.Ofman-made textilefibres Γ 20 14
2.Ofcotton 20 14
3.Ofothertextilematerials 20 14
d)Parkas;anoraks,windcheaters ,waisterjacketsandthelike:
1.Ofman-made textilefibres ■..., 20 14
2.Ofcotton - 20 14
3.Of·othertextilematerials 20 14

248 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
number DescriptionRateofduty
Autonomous
%Conventional
°/o
1 2 3 4
61.02 B.II.e)Other: 1
(cont'd) 1.Jackets(excludingwaisterjackets)andblazers:
aa)Ofwooloroffineanimalhair 20 14
bb)Ofman-made textilefibres 20 14
cc)Ofcotton 20 14
dd)Ofothertextilematerials 20 14
2.Coatsandraincoats ;cloaksandcapes:
aa)Ofwooloroffineanimalhair 20 14
bb)Ofman-made textilefibres:
11.Ofaweight,pergarment,of1kgorless 20 14
22.Other :. 20 14
cc)Ofcotton:
11.Ofaweight,pergarment,of1kgorless 20 14
22.Other 20. 14
dd)Ofothertextilematerials 20 14
3.Suitsandco-ordinate suits(excludingskisuits),andcostumes :
aa)Ofwooloroffineanimalhair 20 14
bb)Ofman-made textilefibres 20 14
cc)Ofcotton 20 '14
dd)Ofothertextilematerials 20 14
4.Dresses :
aa)Ofsilkorofnoilorotherwastesilk 20 14
bb)Ofwooloroffineanimalhair 20 14
cc)Ofsynthetictextilefibres 20 14
dd)Ofregenerated textilefibres 20 14
ee)Ofcotton 20 14
ff)Ofothertextilematerials 20 14
5.Skirts,includingdividédskirts:
aa)Ofwooloroffineanimalhair 20 14
bb)Ofman-made textilefibres 20 14
cc)Ofcotton 20 14
dd)Ofothertextilematerials 20 14
6'.Trousers andslacks:
aa)Ofwooloroffineanimalhair 20 14
bb)Ofman-made textilefibres 20 14
cc)Ofcotton 20 14
dd)Ofothertextilematerials '20 14
7..Blousesandshirt-blouses :
aa)Ofsilkorofnoilorotherwastesilk 20 14
bb)Ofman-made textilefibres 20 14
cc)Ofcotton 20 14
dd)Offlaxoroframie ,.... 20 14
ee)Ofothertextilematerials 20 14
8.Skisuits:
aa)Ofwooloroffineanimalhair,ofcottonorofman-made
textilefibres 20 14
bb)Ofothertextilematerials 20' 14

8.12.86 OfficialJournaloftheEuropeanCommunities 249
Rateofduty
Heading
number Description Autonomous Conventional
' % °/o
1 2 3 4
61.02 B.II.e)9.Othergarments :
(cont'd) aa)Ofwooloroffineanimalhair .20 14
bb)Ofman-made textilefibres 20 14
cc)Ofcotton 20 14
dd)Ofothertextilematerials 20 14
61.03 Men'sandboys'undergarments,includingcollars,shirtfrontsandcuffs:
A.Shirts:
I.Ofsynthetictextilefibres 20 13
II.Ofcotton 20 13
III.Offlaxoroframie 20 13
IV.Ofothertextilematerials 20 13
B.Pyjamas :
I.Ofsynthetictextilefibres 20 13
II.Ofcotton 20 13
III.Ofothertextilematerials 20 13
C.Other:
I.Ofsynthetictextilefibres 20 13
II.Ofcotton 20 13
III.Ofothertextilematerials 20 13
61.04 Women's,girls'andinfants'undergarments :
A.Babies'garments;girls'garmentsuptoandincludingcommercial size86:
I.Ofcotton 22 13
II.Ofothertextilematerials 22 13
B.Other:
I.Pyjamasandnightdresses :
a)Ofsynthetictextilefibres 22 13
b)Ofcotton 22 13
c)Ofothertextilematerials 22 13
II.Other: .-
a)Ofsynthetictextilefibres 22 13
b)Ofcotton 22 13
c)Ofothertextilematerials 22 13
61.05 Handkerchiefs :
A.Ofcotton 20 10
B.Ofsilk,ofnoilorofotherwastesilk 20 10
C.Ofothertextilematerials 20 10

250 8.12.86 OfficialJournaloftheEuropeanCommunities
t :
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
61.06 Shawls,scarves,mufflers,mantillas,veilsandthelike:
A.Ofsilkorofnoilorotherwastesilk
B.Ofsynthetictextilefibres
C.Ofregenerated textilefibres
D.Ofwooloroffineanimalhair
E.Ofcotton :....
F.Ofothertextilematerials21
21
21
21
21
218
8
8
8
8
8
61.07 Ties,bowtiesandcravats:
A.Ofsilkorofnoilorotherwastesilk 21 :6,3
B.Ofsynthetictextilefibres 21 6,3
C.Ofregenerated textilefibres 21 6,3
D.Ofothertextilematerials * 21 6,3
[61.08]
61.09 Corsets,corset-belts ,suspender-belts ,brassières,braces,suspenders ,gartersandthe
like(includingsucharticlesofknittedorcrochetedfabric),whetherornotelastic:-
A.Corselets 21 6,5
B.Corsets 21 6,5
C.Girdlesandpanty-girdles 21 6,5
D.Brassières 21 6,5
E.Other,includingpartsoftheproductsofheadingNo61.09 21 6,5
61.10 Gloves,mittens,mitts,stockings,socksandsockettes,notbeingknittedorcrocheted
goods:■
A.Gloves,mittensandmitts 21 7,6
B.Other 21 7,6
61.11 Madeupaccessories forarticlesofapparel(forexample,dressshields,shoulderand
otherpads,belts,muffs,sleeveprotectors ,pockets):
A.Forbabies 21 6,3
B.Other 21 6,3

8.12.86 OfficialJournaloftheEuropeanCommunities 251
CHAPTER 62
OTHERMADE-UP TEXTILE ARTICLES
Notes
1.TheheadingsofthisChapteraretobetakentoapplytothearticlesofthekindsdescribedthereinonlywhenmade
upofanytextilefabric(otherthanfeltandbondedfibreorsimilarbondedyarnfabrics)orofthebraidsortrimmings
ofheadingNo58.07,notbeingknittedorcrochetedgoods.
2.TheheadingsofthisChapterdonotcover:
(a)GoodsfallingwithinChapter58,59or61;or
(b)OldclothingorotherarticlesfallingwithinheadingNo63.01.
Heading
number DescriptionRateofduty
Autonomous
%Conventional
%
1 2 3 4
62.01 Travelling rugsandblankets :
A.Electrically heated 19 6,9
B.Other:
I.Ofcotton 19 7,5
Π.Ofothertextilematerials :
a)Ofwooloroffineanimalhair:
1.Whollyofwooloroffineanimalhair 19 14
2.Other 19 14
b)Ofsynthetictextilefibres 19 14
c)Ofregenerated textilefibres 19 14
d)Ofothertextilematerials 19 14
62.02 Bedlinen,tablelinen,toiletlinenandkitchenlinen;curtainsandotherfurnishing
articles:
A.Netcurtains :
I.Offlaxorramie 22 13
II.Ofothertextilematerials 22 13
B.Other:
I.Bedlinen:
a)Ofcotton ". 22 13
b)Offlaxorramie 22 13
c)Ofothertextilematerials 22 13
II.Tablelinen:
a)Ofcotton:
1.Madewithyarnsofdifferentcolours 22 13
2.Printed 22 13
3.Other 22 13
b)Offlaxorramie 1 22 13
c)Ofothertextilematerials 22 13

252 OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
number DescriptionRateofduty
Autonomous
%Conventional
%
1 2 3 4
62.02 B.III.Toiletlinenandkitchenlinen:
(cont'd) a)Ofcotton:
1.Ofterrytowellingandsimilarterryfabrics 22 13
2.Other 22 13
b)Offlaxorramie 22 13
c)Ofothertextilematerials 22 13
IV.Curtainsandotherfurnishing articles :
a)Ofcotton 22 13
b)Offlaxorramie 22 13
c)Ofothertextilematerials 22 13
62.03 Sacksandbags,ofakindusedforthepackingofgoods:
A.OfjuteorofothertextilebastfibresofheadingNo57.03:
I.Used : 11 5,3
II.Other:
a)Offabricweighinglessthan310g/m2 23 8,9
b)Offabricweighingnotlessthan310g/m2butnotmorethan500g/m2 23 8,7
c)Offabricweighingmorethan500g/m2 23 7,7
B.Ofothertextilematerials :
I.Used:
a)Offlaxorofsisal 10 5,3
b)Other 19 6,2
II.Other:
a)Ofcotton 19 7,2
b)Offabricofsynthetictextilefibres:
1.Madefrompolyethylene orpolypropylene strip 19 7,2
2.Other 19 7,2
c)Offabricofothertextilematerials 19 7,2
62.04 Tarpaulins ,sails,awnings,sunblinds,tentsandcampinggoods:
A.Ofcotton :
I.Tarpaulins ,sails,awnings(otherthancaravanawnings)andsunblinds... 19 14
II.Tents(includingcaravanawnings) 19 14
III.Pneumatic mattresses 19 14
IV.Othercampinggoods 19 14
B.Ofothertextilematerials :
I.Tarpaulins ,sails,awnings(otherthancaravanawnings)andsunblinds :
a)Ofsynthetictextilefibres 19 14
b)Ofothertextilematerials 19 14

8.12.86 OfficialJournaloftheEuropeanCommunities 253
Rateofduty
Heading
1numberDescription Autonomous
%Conventional
%
1 2 3 4
62.04 B.II.Tents(includingcaravanawnings) 19 14
(cont'd) III.Pneumatic mattresses 19 14
IV.Othercampinggoods 19 14
62.05 Othermadeuptextilearticles(includingdresspatterns):
A.Escapechutes,foruseincivilaircraft(a) 21 Free
B.Stripsfortheinternalreinforcement ofbelts,ofawidthofnotlessthan12mm
butnotmorethan102mm,composed oftwostripsoffabricofcottonorof
regenerated textilefibres,whichhavebeenstucktogether,theedgesofthe
narrowerstrip,whichhasbeenstiffenedbyimpregnation withsyntheticresin,
beingcoveredbythefolding-over oftheedgesofthewiderstrip 21 5,3
C.Floorcloths,dishcloths,dustersandthelike 21 7,7
D.Fansandhandscreens "·..·.. 21 5,6
E.Other:
I.Laces;watchstraps 21 6,3
II.Other 21 6,3
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

254 8.12.86 OfficialJournaloftheEuropeanCommunities
CHAPTER 63
OLDCLOTHING ANDOTHERTEXTILE ARTICLES ;RAGS
Rateofduty
Heading
number Description Autonomous
%Conventional
% ■
1 2 3 4
63.01 Clothing,clothingaccessories ,travellingrugsandblankets,household linenand
furnishing articles(otherthanarticlesfallingwithinheadingNo58.01,58.02or
58.03),oftextilematerials,footwearandheadgearofanymaterial,showingsignsof
appreciable wearandimportedinbulkorinbales,sacksorsimilarbulkpackings :"
A.Usedclothing 18 5,3
B.Other 18 4,9
63.02 Usedornewrags,scraptwine,cordage,ropeandcablesandworn-outarticlesof
twine,cordage,ropeorcables Free Free

8.12.86 OfficialJournaloftheEuropeanCommunities 255
SECTION XII
FOOTWEAR ,HEADGEAR ,UMBRELLAS ,SUNSHADES ,WHIPS,RIDING-CROPS ANDPARTS
THEREOF ;PREPARED FEATHERS ANDARTICLES MADETHEREWITH ;ARTIFICIAL FLOWERS ;
ARTICLES OFHUMAN HAIR
CHAPTER 64
FOOTWEAR ,GAITERS ANDTHELIKE;PARTSOFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Footwear ,withoutappliedsoles,knittedorcrocheted (headingNo60.03)orofothertextilefabric(exceptfeltor
bondedfibreorsimilarbondedyarnfabrics)(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,boot
protectors ,eyelets,boothooks,buckles,ornaments ,braid,laces,,pomponsorothertrimmings (whicharetobe
classifiedintheirappropriate headings)orbuttonsorothergoodsfallingwithinheadingNo98.01.
3.ForthepurposesofheadingNo64.01,theexpression"rubberorartificialplasticmaterial"istobetakentoinclude
anytextilefabriccoatedorcoveredexternallywithoneorbothofthosematerials .
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
64.01 Footwearwithoutersolesanduppersofrubberorartificialplasticmaterial 20 20
64.02 Footwearwithoutersolesofleatherorcomposition leather;footwear (otherthan
footwearfallingwithinheadingNo64.01)withoutersolesofrubberorartificial
plasticmaterial :
A.Footwearwithuppersofleather 20 8
B.Other 20 (a)
64.03 Footwear withoutersolesofwoodorcork J 18 5,8
(a)SeeAnnex.

256 OfficialJournaloftheEuropeanCommunities 8.12.86
/
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
64.04s
Footwear withoutersolesofothermaterials 18 4,9
64.05 Partsoffootwear,removable in-soles,hoseprotectors andheelcushions,ofany
materialexceptmetal:
A.Assemblies ofuppersaffixedtoinnersolesortoothersolecomponents ,but
withoutoutersoles... 18 5,8
B.Other 16 4,6
664.06 Gaiters,spats,leggings,puttees,cricketpads,shin-guards andsimilararticles,and
partsthereof 19

8.12.86 OfficialJournaloftheEuropeanCommunities 257
CHAPTER 65
HEADGEAR ANDPARTSTHEREOF
Notes
1.This;Chapterdoesnotcover:
(a)OldheadgearfallingwithinheadingNo63.01;
'(b)Hairnetsofhumanhair(headingNo67.04);
(c)Asbestosheadgear (headingNo68.13);or
(d)Dolls'hatsorothertoyhats,orcarnivalarticlesofChapter97.
2.HeadingNo65.02'istobetakennottoapplytohat-shapes madebysewing(otherthanhat-shapes madebythe
sewinginspiralsofplaitedorotherstrips).
Rateof'duty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
65.01 Hat-forms ,hatbodiesandhoodsoffelt,neitherblockedtoshapenorwithmade
brims;plateauxandmanchons (includingslitmanchons),offelt:
A.Offurfeltoroffeltofwoolandfur
•13 5,1
B.Other 11 5,3
65.02 Hat-shapes ,plaitedormadefromplaitedorotherstripsofanymaterial,neither
blockedtoshappnorwithmadebrims:
A.Ofwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp(abaca),
sisalorotherunspunvegetablefibres 8 Free
B.Ofothermaterials 15 4,6
65.03 Felthatsandotherfeltheadgear,beingheadgearmadefromthefelthoodsand
plateauxfallingwithinheadingNo65.01,whetherornotlinedortrimmed :
A.Notlinedortrimmed :
I.Offurfeltoroffeltofwoolandfur 15 5,1
II.Other . : 15 5,3
B.Linedortrimmed :
I.Offurfeltoroffeltofwoolandfur 17 10
II.Other * 17 6

258 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
65.04 Hatsandotherheadgear,plaitedormadefromplaitedorotherstripsofany
material,whetherornotlinedortrimmed :
A.Notlinedortrimmed :*
I.Ofwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp
(abaca),sisalorotherunspunvegetablefibres 11 Free
II.Ofothermaterials 16 Free
B.Linedortrimmed 18,5,8
65.05 Hatsandotherheadgear (includinghairnets),knittedorcrocheted,ormadeup
fromlace,feltorothertextilefabricinthepiece(butnotfromstrips),whetheror
notlinedortrimmed 19 6
65.06 Otherheadgear,whetherornotlinedortrimmed 19 6
65.07 Head-bands ,linings,covers,hatfoundations ,hatframes(includingspringframesfor
operahats),peaksandchinstraps,forheadgear :
A.Head-bands 12 3,8
B.Other 16 5,3

8.12.86 OfficialJournaloftheEuropeanCommunities 259
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.HeadingNo66.03is'tobetakennottoapplytoparts,trimmingsoraccessories oftextilematerial,nortocovers,
tassels,thongs,umbrellacasesorthelike,ofanymaterial .Suchgoodsimportedwith,butnotfittedto,articlesfalling
withinheadingNo66.01or66.02aretobeclassifiedseparatelyandarenottobetreatedasformingpartofthose
articles .
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
66.01 Umbrellas andsunshades (includingwalking-stick umbrellas ,umbrellatents,and
gardenandsimilarumbrellas ) 20 8
66.02 Walking-sticks (includingclimbing-sticks andseat-sticks),canes,whips,riding-crops
andthelike 17 4,9
66.03 Parts,fittings,trimmings andaccessories ofarticlesfallingwithinheadingNo66.01
or66.02:
A.Handlesandknobs 17 4,6
B.Frames,includingframesmountedonshafts(sticks) 19 7,7
C.Otherparts,fittings,trimmingsandaccessories 17 7,2

260 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 67
PREPARED FEATHERS ANDDOWNANDARTICLES MADEOFFEATHERS OROFDOWN;
ARTIFICIAL FLOWERS ;ARTICLES OFHUMAN HAIR
Notes
1.ThisChapterdoesnotcover:
(a)Strainingclothofhumanhair(headingNo59.17);
(b)Floralmotifsoflace,ofembroidery orothertextilefabric(SectionXI);
(c)Footwear (Chapter64);
(d)Headgear (Chapter65);
(e)Powder-puffs (headingNo96.05)orhairsieves(headingNo96.06);or
(f)Toys,sportsrequisitesorcarnivalarticles(Chapter97).
2.HeadingNo67.01istobetakennottoapplyto:
(a)Goods(forexample,bedding)inwhichfeathersordownconstituteonlyfillingorpadding;
(b)Articlesofapparelandaccessories theretoinwhichfeathersordownconstitutenomorethanmeretrimmingor
padding;or
(c)Artificialflowersorfoliageorpartsthereoformade-uparticlesofheadingNo67.02.
/ ■
3.HeadingNo67.02istobetakennottoapplyto:
(a)Articlesofglass(Chapter70);
(b)Artificialflowers,foliageorfruitofpottery,stone,metal,woodorothermaterials,obtainedinonepiece-by
moulding ,forging,carving,stampingorotherprocess,orconsisting ofpartsassembled otherwisethanby
binding,glueingorsimilarmethods .
Rateofduty
Heading
number Description Autonomous
°/oConventional
%
1 2 3 4
67.01 Skinsandotherpartsofbirdswiththeirfeathersordown,feathers,partsoffeathers,
down,andarticlesthereof(otherthangoods¿ailingwithinheadingNo05.07and
workedquillsandscapes):
A.Skinsandotherpartsofbirdswiththeirfeathersordown;feathers,partsof
feathersanddown 15 5,1
B.Other . 22 5,8

8.12.86 OfficialJournaloftheEuropeanCommunities 261
Rateofduty
Heading
numberDescription Autonomous Conventional
'% %
1 2 3 4
67.02 Artificialflowers,foliageorfruitandpartsthereof;articlesmadeofartificialflower's,
foliageorfruit:
A.Artificialflowers,foliageorfruitandpartsthereof:
I.Parts ! 18 7,2
II.Other ! 21 7,7
B.Articlesmadeofartificialflowers,foliageorfruit 23 8,2
67.03 Humanhair,dressed,thinned,bleachedorotherwiseworked;wool,otheranimalhair
andothertextilematerials,preparedforuseinmakingwigsandthelike:
A.Humanhair,notfurtherworkedthandressed 9 3,5
B.Other 14 4,9
67.04 Wigs,falsebeards,eyebrowsandeyelashes,switchesandthelike,ofhumanoranimal
hairoroftextiles;otherarticlesofhumanhair(includinghairnets) 19 5,1
[67.05] '

262 OfficialJournaloftheEuropeanCommunities 8.12.86
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,papercoatedwithmicapowderor
graphite,bituminised orasphaltedpaper);
:(c)Coatedorimpregnated textilefabricfallingwithinChapter59(forexample,mica-coated fabric,bituminised or
asphaltedfabric);
!(d)ArticlesfallingwithinChapter71;
(e)Toolsorpartsoftools,fallingwithinChapter82;
:(f)Lithographic stonesofheadingNo84.34;
(g)Electricalinsulators (headingNo85.25)orfittingsofinsulatingmaterialfallingwithinheadingNo85.26;
I(h)Dentalburrs(headingNo90.17);
I(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(k)GoodsfallingwithinheadingNo95.08,ifmadeofmaterialsspecifiedinNote2(b)toChapter95;
(1)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites);
*(m)GoodsfallingwithinheadingNo98.01(forexample,buttons),No98.05(forexample,slatepencils)orNo98.06
(forexample,drawingslates);or
(n)Worksofart,collectors'piecesorantiques(Chapter99).
2.InheadingNo68.02theexpression "workedmonumental orbuildingstone"istobetakentoapplynotonlytothe
■varietiesofstonereferredtoinheadingsNos25.15and25.16butalsotoallothernaturalstone(forexample,
quartzite,flint,dolomiteandsteatite)similarlyworked;itis,however,tobetakennottoapplytoslate.

8.12.86 OfficialJournaloftheEuropeanCommunities 263
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
68.01 Roadandpavingsetts,curbsandflagstones,ofnaturalstone(exceptslate) 4 2,2
68.02 Workedmonumental orbuildingstone,andarticlesthereof(includingmosaiccubes),
otherthangoodsfallingwithinheadingNo68.01orwithinChapter69:
A.Workedmonumental orbuildingstone:
I.Simplycutorsawn,withaflatorevensurface:
a)Calcareous stoneoralabaster 10 5,3
b)Otherstone:
1.Flintforlininggrinders 6 Free
2.Other 8 3,2
II.Mouldedorturned,butnototherwiseworked :
a)Calcareous stoneoralabaster 12 4,4
b)Otherstone 10 3,8
III.Polished,decorated orotherwiseworked,butnotcarved:
a)Calcareous stoneoralabaster 15 5,1
b)Otherstone:
1.Ofanetweightoflessthan10kg 13 5,6
2.Other 13 Free
IV.Carved 14 4,9
B.Mosaiccubes;powder,granulesandchippings,artificiallycoloured 14 Free
68.03 Workedslateandarticlesofslate,includingarticlesofagglomerated slate 6 3,8
68.04 Handpolishingstones,whetstones ,oilstones,honesandthelike,andmillstones,
grindstones ,grindingwheelsandthelike(includinggrinding,sharpening ,polishing,
trueingandcuttingwheels,heads,discsandpoints),ofnaturalstone(agglomerated
ornot),ofagglomerated naturalorartificialabrasives,orofpottery,withorwithout
cores,shanks,sockets,axlesandthelikeofothermaterials,butwithoutframeworks ;
segmentsandotherfinishedpartsofsuchstonesandwheels,ofnaturalstone
(agglomerated ornot),ofagglomerated naturalorartificialabrasives,orofpottery:
A.Handpolishingstones,whetstones ,oilstones,honesandthelike:
I.Ofagglomerated abrasives 11 3,5
II.Other 8 3,2
B.Other:
I.Ofagglomerated abrasives :
a)Madeofnaturalorsyntheticdiamonds 10 3,2
b)Other 10 2
II.Other 8 2,5
[68.05]

264 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
% .
1 2 3 4
68.06 Naturalorartificialabrasivepowderorgrain,onabaseofwovenfabric,ofpaper,of
paperboard orofothermaterials,whetherornotcuttoshapeorsewnorotherwise
madeup 11 3,5
68.07 Slagwool,rockwoolandsimilarmineralwools;exfoliatedvermiculite ,expanded
clays,foamedslagandsimilarexpandedmineralmaterials;mixturesandarticlesof
heat-insulating ,sound-insulating ,orsound-absorbing mineralmaterials,otherthan
thosefallinginheadingNo68.12or68.13orinChapter69:
A.Slagwool,rockwoolandsimilarmineralwools 10 2
B.Other 9 2,9
68.08 Articlesofasphaltorofsimilarmaterial(forexample,ofpetroleumbitumenorcoal
tarpitch) 8 2,5
68.09 Panels,boards,tiles,blocksandsimilararticlesofvegetablefibre,ofwoodfibre,of
straw,ofwoodshavingsorofwoodwaste(includingsawdust),'agglomerated with
cement,plasterorwithothermineralbindingsubstances 14 4,4
68.10 Articlesofplasteringmaterial :
A.Boards,sheets,panels,tilesandthelike,notornamented 7 2,9
B..Other 10 3,2
68.11 Articlesofcement(including slagcement),ofconcreteorofartificialstone
(includinggranulated marbleagglomerated withcement),reinforcedornot 10 3,2
68.12 Articlesofasbestos-cement ,ofcellulosefibre-cement orthelike:
A.Buildingmaterials 10 3,2
B.Other 13 4,6
68.13 Fabricated asbestosandarticlesthereof(forexample,asbestosboard,threadand
fabric;asbestosclothing,asbestosjointing),reinforced ornot,otherthangoods
fallingwithinheadingNo68.14;mixtureswithabasisofasbestosandmixtureswitha
basisofasbestosandmagnesium carbonate ,andarticlesofsuchmixtures :
A.Fabricated asbestos(forexample,cardedfibres,dyedfibres) 10 5,3
B.Articlesofasbestos :
I.Thread 13 8
II.Fabric 17 10
III.Other:
a)Foruseincivilaircraft(a) 17 Free
b)Other 17 6,9
C.Mixtures withabasisofasbestosandmixtureswithabasisofasbestosand
magnesium carbonate ,andarticlesofsuchmixtures :
I.Mixtures 10 3,8
II.Articles 18 4,9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthePreliminary
Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 265
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
68.14 Frictionmaterial(segments,discs,washers,strips,sheets,plates,rollsandthelike)of
akindsuitableforbrakes,forclutchesorthelike,withabasisofasbestos,other
mineralsubstances orofcellulose,whetherornotcombined withtextileorother
materials :
A.Withabasisofasbestosorothermineralsubstances ,foruseincivil'aircraft(a) 20 Free
B.Other 20 5,3
68.15 Workedmicaandarticlesofmica,includingbondedmicasplittingsonasupportof
paperorfabric(forexample,micaniteandmicafolium ):
A.Sheetsorsplittingsofmica 7 3,5
B.Plates,sheetsorstripsmadefrommicasplittingsorpowder,whetherornotona
support 8 3,8
C.Other 10 5,3
68.16 Articlesofstoneorofothermineralsubstances (includingarticlesofpeat),not
elswherespecifiedorincluded :
A.Unfiredbricksmadeofchromite 14 5,6
B.Other 14 3
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

266 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 69
CERAMIC PRODUCTS
Notes
1.TheheadingsofthisChapteraretobetakentoapplyonlytoceramicproductswhichhavebeenfiredaftershaping.
HeadingsNos69.04to69.14aretobetakentoapplyonlytosuchproductsotherthanheat-insulating goodsand
refractorygoods.
4
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).
TRateofduty
Heading
numberDescription Autonomous Conventional
% %
1 I 2 |3|4
I.HEAT-INSULATING ANDREFRACTORY GOODS
69.01 Heat-insulating bricks,blocks,tilesandotherheat-insulating goodsofsiliceousfossil
mealsorofsimilarsiliceousearths(forexample,kieselguhr ,tripoliteordiatomite ):
A.Bricksweighingmorethan650kg/m3 3,8 10
subject
toamin.
of0,50ECU
per100kg
gross
10
subject
toamin.
of0,50ECU
per100kg
grossB.Other 5
69.02 Refractory bricks,blocks,tilesandsimilarrefractory constructional goods,other
thangoodsfallingwithinheadingNo69.01:
A.Withabasisofmagnesite ,dolomiteorchromite 4 10
subject
toamin.
of1,10ECU
per100kg
gross

I
OfficialJournaloftheEuropeanCommunities 8.12.86 267
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
69.02
(cont'd)B.Other
I10
subject
toamin.
of0,70ECU
per100kg
gross4
69.03 Otherrefractory goods(forexample,retorts,crucibles,muffles ,nozzles,plugs,
supports,cupels,tubes,pipes,sheathsandrods),otherthangoodsfallingwithin
headingNo69.01:
A.Withabasisofgraphiteorotherformsofcarbon
B.Withabasisofmagnesite ,dolomiteorchromite
C.Other
II.OTHER CERAMIC PRODUCTS18
12
148
8
8
69.04 Buildingbricks(includingflooringblocks,supportorfillertilesandthelike):
A.Commonpottery 8 4
-· B.Other 10 3,8
69.05 Roofingtiles,chimney-pots ,cowls,chimney-liners ,cornicesandotherconstructional
goods,includingarchitectural ornaments :
A.Roofingtilesofcommonpottery 7 2,9
-B.Other 10 3,8
69.06 Piping,conduitsandguttering (includingangles,bendsandsimilarfittings):
A.Commonpottery 7 3,5
B.Other ·. 16 8
69.07 Unglazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesformosaics,whetherornotrectangular ,which
arecapableofbeingenclosedinasquarethesideofwhichdoesnotexceed5cm
B.Other:
I.Commonpottery
II.Other18
18
188
8
8
69.08 Glazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesformosaics,whetherornotrectangular ,which
arecapableofbeingenclosedinasquaretKesideofwhichdoesnotexceed5cm 18 9

268 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
69.08 B.Other:
(cont'd) I.Commonpottery 18 8
II.Other 18 9
69.09 Laboratory ,chemicalorindustrialwares;troughs,tubsandsimilarreceptacles ofa
kindusedinagriculture ;pots,jarsandsimilararticlesofakindcommonly usedfor
theconveyance orpackingofgoods:
A.Porcelain orchina 21 6,9
5,1
10B.Other 16
69.10 Sinks,washbasins,bidets,waterclosetpans,urinals,bathsandlikesanitaryfixtures 20
subject
toamin.
of8ECU
per100kg
gross
69.11 Tableware andotherarticlesofakindcommonly usedfordomesticortoilet
purposes,ofporcelainorchina(includingbiscuitporcelainandparían):
A.Whiteorsingle-coloured 27
subject
toamin.
of13,60ECU
per100kg
gross13,5
B.Other 27
subject
toamin.
of28ECU
per100kg
net13,5
69.12 Tableware andotherarticlesofakindcommonly usedfordomesticortoilet
purposes,ofotherkindsofpottery:
A.Commonpottery .· 15 5,1
B.Stoneware 17 6
C.Earthenware orfinepottery:
I.Whiteorsingle-coloured 21
subject
toamin.
of13,60ECU
per100kg
gross'10,5
II.Other 21
subject
toamin.
of18ECU
per100kg
net10,5
D.Other 21 7,5

8.12.86 OfficialJournaloftheEuropeanCommunities 269
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
69.13 Statuettes andotherornaments ,andarticlesofpersonaladornment ;articlesof
furniture :
A.Commonpottery 16 5
B.Porcelain orchina 22
subject
toamin.
of70ECU
per100kg
gross9
C.Other 20
subject
toamin.
of35ECU
per100kg
gross9
69.14 Otherarticles:
A.Porcelain orchina 22 7,7
B.Other 18 5,1
V

270 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 70
GLASSANDGLASSWARE
Notes
1.ThisChapterdoesnotcover:
(a)Ceramicenamels(headingNo32.08);
(b)GoodsfallingwithinChapter71(forexample,imitationjewellery);
(c)Electricalinsulators (headingNo85.25)orfittingsofinsulatingmaterialfallingwithinheadingNo85.26;
(d)Hypodermic syringes,artificialeyes,thermometers ,barometers ,hydrometers ,opticallyworkedopticalelements
orotherarticlesfallingwithinChapter90;
(e)Toys,games,sportsrequisites,ChristmastreeornamentsorotherarticlesfallingwithinChapter97(excluding
glasseyeswithoutmechanisms fordollsorforotherarticlesofChapter97);or
(f)Buttons,fittedvaccumflasks,scentorsimilarspraysorotherarticlesfallingwithinChapter98.
2.ThereferenceinheadingNo70.07to"cast,rolled,drawnorblownglass(includingflashedorwiredglass)cutto
shapeotherthanrectangular shape,orbentorotherwiseworked(forexample,edgeworkedorengraved),whether
ornotsurfacegroundorpolished",istobetakentoapplytoarticlesmadefromsuchglass,providedtheyarenot
framedorfittedwithothermaterials .
3.ForthepurposesofheadingNo70.20,theexpression"wool"means:
(a)Mineralwoolswithasilica(SiC>2)contentnotlessthan60%byweight;
(b)Mineralwoolswithasilica(SiC>2)contentlessthan60°/obutwithanalkalineoxide(K2Oand/orNaaO)content
ofmorethan5%byweightoraboricoxide(B2O3)contentofmorethan2%byweight.
Mineralwoolswhichdonotcomplywiththeabovespecifications fallinheadingNo68.07.
4.ForthepurposesoftheTariff,theexpression"glass"istobetakentoextendtofusedquartzandfusedsilica.
Heading
number DescriptionRateofduty
Autonomous
%Conventional
%
1 2 3 4
70.01 Wasteglass(cullet);glassinthemass(excludingopticalglass):
A.Wasteglass(cullet) : Free Free
B.Glassinthemass(excludingopticalglass):
I.Glassofthevarietyknownas"enamel"glass 10 3,2
II.Other 9 2,9
[70.02]

8.12.86 OfficialJournaloftheEuropeanCommunities 271
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 . , 3 4
70.03 Glassinballs,rodsandtubes,unworked (notbeingopticalglass):
A.Glassofthevarietyknownas"enamel"glass,inrodsandtubes 10 3,2
B.Other ! 10 4,9
70.04 Unworked castorrolledglass(includingflashedorwiredglass),whetherfiguredor
not,inrectangles :
A.Wired 10
subject
toamin.
of1ECU
per100kg
gross5
subject
toamin.
of0,50ECU
per100kg
gross
B.Other ; 10
subject
toamin.
of1,60ECU
per100kg
gross5
subject
toamin.
of0,80ECU
per100kg
gross
70.05 Unworked drawnorblownglass(includingflashedglass),inrectangles 10
subject
toamin.
of1ECU
per100kg
gross6
subject
toamin.
of0,60ECU
per100kg
gross
70.06 Cast,rolled,drawnorblownglass(includingflashedorwiredglass),inrectangles,
surfacegroundorpolished,butnotfurtherworked 10 3,8
70.07 Cast,rolled,drawnorblownglass(includingflashedorwiredglass)cuttoshape
otherthanrectangular shape,orbentorotherwiseworked(forexample,edge
workedorengraved),whetherornotsurfacegroundorpolished^multiple-walled
insulating glass;leadedlightsandthelike 20 5,3
70.08 Safetyglassconsistingoftoughenedorlaminatedglass,shapedornot:
A.Windscreens ,notframed,foruseincivilaircraft(a) 22 Free
B.Other 22 5,8
70.09 Glassmirrors(includingrear-viewmirrors),unframed ,framedorbacked 22 6,5
70.10 Carboys,bottles,jars,pots,tubularcontainersandsimilarcontainers,ofglass,ofa
kindcommonly usedfortheconveyance orpackingofgoods;stoppersandother
closures,ofglass 24 9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthePreliminary
Provisions .

272 8.12.86 OfficialJournaloftheEuropeanCommunities
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
70.11 Glassenvelopes (includingbulbsandtubes)forelectriclamps,electronicvalvesorthe
.18 7
70.12 Glassinnersforvacuumflasksorforothervaccumvessels:
A.Unfinished 21 6,3
'B.Finished 25 12,5
70.13 Glassware (otherthanarticlesfallinginheadingNo70.19)ofakindcommonly used
fortable,kitchen,toiletorofficepurposes,forindoordecoration ,orforsimilaruses 24 12
70.14 Illuminating glassware,signalling glassware andopticalelementsofglass,not
opticallyworkednorofopticalglass:
A.Articlesforelectricallightingfittings:
I.Facettedglass,plates,balls,pear-shaped drops,flower-shaped pieces,
pendantsandsimilararticlesfortrimmingchandeliers 20 10
II.Other(forexample,diffusers,ceilinglights,bowls,cups,lampshades ,
globes,tulip-shaped pieces) 20 9
B.Other 20 6,2
70.15 Clockandwatchglassesandsimilarglasses(includingglassqfakindusedforsun­
glassesbutexcludingglasssuitableforcorrective lenses),curved,bent,hollowedand
thelike;glassspheresandsegmentsofspheres,ofakindusedforthemanufacture of
clockandwatchglassesandthelike 19 5,1
70.16 Bricks,tiles,slabs,pavingblocks,squaresandotherarticlesofpressedormoulded
glass,ofakindcommonly usedinbuilding;multi-cellular glassinblocks,slabs,plates,
panelsandsimilarforms 10
subject
toamin.
of2ECU
per100kg
gross4
subject
toamin.
of1,60ECU
per100kg
gross
70.17 Laboratory ,hygienicandpharmaceutical glassware,whetherornotgraduatedor
calibrated ;glassampoules :
A.Laboratory ,hygienicandpharmaceutical glassware :
I.Offusedsilicaorfusedquartz 16 4,6
II.Other 23 5,8
B.Glassampoules 22 5,8
70.18 Opticalglassandelementsofopticalglass,otherthanopticallyworkedelements;
blanksforcorrectivespectaclelenses 12 5,8

8.12.86 OfficialJournaloftheEuropeanCommunities - 273
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
70.19 Glassbeads,imitationpearls,imitationpreciousandsemi-precious stones,fragments
andchippings,andsimilarfancyordecorative glasssmallwares ,andarticlesof
glasswaremadetherefrom ;glasscubesandsmallglassplates,whetherornotona
backing,formosaicsandsimilardecorativepurposes;artificialeyesofglass,including
thosefortoysbutexcludingthoseforwearbyhumans;ornaments andotherfancy
articlesoflampworked glass;glassgrains:I
A.Glassbeads,imitationpearls,imitationpreciousandsemi-precious stones,and
similarfancyordecorative glasssmallwares ,notmounted,setorstrung,but
includingungradedgoodstemporarily strungforconvenience oftransport ;glass
grains:
I.Glassbeads:
a)Cutandmechanically polished
b)Other
II.Imitationpearls
III.Imitationpreciousandsemi-precious stones:
a)Cutandmechanically polished
Nb)Other
IV.Other:
a)Glassgrains
b)OtherFree
25
1,70ECU
perkgnet
Free
16
17
194,1(a)
10
0,60ECU
perkgnet
3,8(a)
6
5,6
6,5(a)
B.Artificialeyes . 17 5,6
C.Articlesofglasswaremadefromfancyordecorative glasssmallwares 20 5,3
D.Other 20 10
70.20 Glassfibre(includingwool),yarns,fabrics,andarticlesmadetherefrom :
A.Non-textile fibreandarticlesmadetherefrom 19 6,5
B.Textilefibre,yarns,fabrics,andarticlesmadetherefrom 23 9,5
'70.21 Otherarticlesofglass 21 5,6
(a)Exemption fromthepaymentofdutyinrespectofgoodsfallingwithinsubheadings AIa),AIIIa)andAIVb),withinthelimitsofatotal
annualquotaof5Ïtonnes,tobegrantedbythecompetent authorities .

274 OfficialJournaloftheEuropeanCommunities 8.12.86
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,allarticlesconsistingwhollyorpartly:
(a)Ofpearlsorofpreciousorsemi-precious stones(natural,syntheticorreconstructed ),or
(b)Ofpreciousmetalorofrolledpreciousmetal,
aretobeclassifiedwithinthisChapterandnotwithinanyotherChapter .
\
2.(a)HeadingsNos71.12,71.13and71.14donotcoverarticlesinwhichpreciousmetalorrolledpreciousmetalis
presentasminprconstituents only,suchasminorfittingsorminorornamentation (forexample,monograms ,
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)HandbagsandotherarticlesfallingwithinheadingNo42.02or42.03;
(e)GoodsofheadingNo43.03or43.04;
(f)GoodsfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear (Chapter64)andheadgear (Chapter65);
(h)Umbrellas ,walking-sticks andotherarticlesfallingwithinChapter66;
(ij)Coin(Chapter72or99);
(k)AbrasivegoodsfallingwithinheadingsNos68.04and,68.06orChapter82,containing dustorpowderof
preciousorsemi-precious stones(naturalorsynthetic);goodsofChapter82withaworkingpartofpreciousor
semi-precious stones(natural,syntheticorreconstructed )onasupportofbasemetal;machinery ,mechanical
appliances andelectricalgoods,andpartsthereof,fallingwithinSectionXVI,notbeingsucharticleswhollyof
preciousorsemi-precious stones(natural,syntheticorreconstructed );

8.12.86 OfficialJournaloftheEuropeanCommunities 275
(1)GoodsfallingwithinChapter90,91or92(scientificinstruments ,clocksandwatches,ormusicalinstruments );
(m)Armsorpartsthereof(Chapter93);
(n)ArticlescoveredbyNote2toChapter97;
(o)ArticlesfallingwithinheadingsofChapter98otherthanheadingsNos98.01and98.12;or
(p)Originalsculpturesandstatuary(headingNo99.03),collectors'pieces(headingNo99.05)andantiquesofan
ageexceeding 100years(headingNo99.06),otherthanpearlsorpreciousorsemi-precious stones.
4.(a)Theexpression"pearls"istobetakentoincludeculturedpearls.
(b)Theexpression"preciousmetal"meanssilver,gold,platiniumandothermetalsoftheplatinumgroup,
(c)Theexpression "othermetalsoftheplatinumgroup"meansiridium,osmium,palladium ,rhodiumand
ruthenium .
5.ForthepurposesofthisChapter,anyalloy(includingasinteredmixtureandanintermetallic compound )containing
preciousmetalistobetreatedasanalloyofpreciousmetalif,andonlyif,anyonepreciousmetalconstitutes as
muchas2°/o,byweight,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,metalsoftheplatinumgrouparetoberegardedasonemetalandaretobetreatedas
thoughtheywereplatinum .
6.Exceptwherethecontextotherwiserequires,anyreferenceintheseNotesorelsewhereintheTarifftoprecious
metalortoanyparticularpreciousmetalistobetakentoincludeareferencetoalloystreatedasalloysofprecious
metaloroftheparticularmetalinaccordance withtherulesinNote5above,butnottorolledpreciousmetalorto
basemetalornon-metals coatedorplatedwithpreciousmetal.
7.Theexpression "rolledpreciousmetal"meansmaterialmadewithabaseofmetalupononeormoresurfacesof
whichthereisaffixedbysoldering,brazing,welding,hot-rolling orsimilarmechanical meansacoveringofprecious
metal.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 ,religiousorothermedalsandinsignia);
and
(b)Articlesofpersonaluseofakindnormallycarriedinthepocket,inthehandbagorontheperson(suchas
cigarettecases,powderboxes,chainpurses,cachouboxes).

276 OfficialJournaloftheEuropeanCommunities 8.12.86
9.ForthepurposesofheadingNo71.13,theexpression "articlesofgoldsmiths 'orsilversmiths 'wares"includessuch
articlesasornaments ,tableware ,toilet-ware ,smokers'requisitesandotherarticlesofhousehold ,officeorreligious
use.
10.ForthepurposesofheadingNo71.16,theexpression "imitationjewellery"meansarticlesofjewellerywithinthe
meaningofparagraph (a)ofNote8above(butnotincludingbuttons,studs,cuff-linksorotherarticlesofheading
No98.01ordresscombs,hair-slides orthelikeofheadingNo98.12),notincorporating pearls,preciousorsemi­
preciousstones(natural,syntheticorreconstructed )nor(exceptasplatingorasminorconstituents )preciousmetal
orrolledpreciousmetal,andcomposed :
(a)Whollyorpartlyofbasemetal,whetherornotplatedwithpreciousmetal;or
(b)Ofatleasttwomaterials (forexample,woodandglass,boneandamber,motherofpearlandartificialplastic
material),noaccountbeingtakenofmaterials (forexample,necklacestrings)usedonlyforassembly .
11.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticlesif
theyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
Additional Note
ForthepurposesofheadingNo71.11,theexpression "goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,lemels,and
otherwasteandscrap,ofpreciousmetal"meansproductsfitonlyfortherecoveryofthemetalorforuseinthemanufacture of
chemicals .
Rateofduty
Heading
number Description .Autonomous
%Conventional
%
1 2 3 4
I.PEARLS ANDPRECIOUS ANDSEMI-PRECIOUS STONES
71.01 Pearls,unworkedorworked,butnotmounted,setorstrung(exceptungradedpearls
temporarily strungforconvenience oftransport) Free Free
71.02 Preciousandsemi-precious stones,unworked,cutorotherwiseworked,butnot
mounted,setorstrung(exceptungradedstonestemporarily strungforconvenience
oftransport):
■·A.Unworked orsimplysawn,cleavedorbruted Free Free
B.Other:
I.Forindustrial uses:
a)Articlesofpiezo-electric quartz 5 2,9
b)Other 8 3,2
II.Forotheruses Free Free
71.03 Syntheticorreconstructed preciousorsemi-precious stones,unworked,cutör
otherwiseworked,butnotmounted,setorstrung(exceptungradedstonestempor­
arilystrungforconvenience oftransport):
A.Unworked orsimplysawn,cleavedorbruted 2 0,9
B.Other:
I.Forindustrial uses 8 3,2
II.Forotheruses 4 1,8
71.04 Dustandpowderofnaturalorsyntheticpreciousorsemi-precious stones Free 1,4

8.12.86 OfficialJournaloftheEuropeanCommunities 111
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
II:PRECIOUS METALSANDROLLED PRECIOUS METALS ,
UNWROUGHT ,UNWORKED ORSEMI-MANUFACTURED
71.05 Silver,includingsilvergiltandplatinum-plated silver,unwrought orsemi-manu­
factured :
A.Unwrought Free Free
B.Bars,rods,wireandsections;plates,sheetsandstrips 4 1,8
C.Tubes,pipesandhollowbars 7 2,9
D.Foilofathickness,excludinganybacking,notexceeding0,15mm 13 5
E.Powder,purls,spangles,cuttingsandotherforms 13 3,8.
71.06 Rolledsilver,unworked orsemi-manufactured :
A.Unworked 10 3,8
B.Semi-manufactured 13 4,6
71.07 Gold,includingplatinum-plated gold,unwrought orsemi-manufactured :
A.Unwrought Free Free
B.Bars,rods,wireandsections;plates,sheetsandstrips 2 0,5
C.Tubes,pipesandhollowbars '. 4 1,8
D.Foilofathickness,excludinganybacking,notexceeding0,15mm.. 12 5,3
E.Powder,purls,spangles,cuttingsandotherforms 11 4,1
71.08 Rolledgoldonbasemetalorsilver,unworkedorsemi-manufactured 9 2,9
71.09 Platiniumandothermetalsoftheplatinumgroup,unwrought orsemi-manufactured :
A.Platinumandplatinumalloys:
I.Powders Free Free
II.Other :
a)Unwrought Free Free
b)Semi-manufactured :
1.Bars,rods,wireandsections;plates,sheetsandstrips 2 0,9
2.Tubes,pipesandhollowbars 3 1,4
3.Foilofathickness ,excludinganybacking,notexceeding 0,15mm 8 3,2
4.Other 9 4
B.Othermetalsoftheplatinumgroupandalloysthereof :
I.Powders Free Free
II.Other:\
a)Unwrought Free Free
b)Semi-manufactured 4 2

278 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
71.10 Rolledplatinumorotherplatinumgroupmetals,onbasemetalorpreciousmetal,
unworked orsemi-manufactured 7 2,9
71.11 Goldsmiths ',silversmiths 'andjewellers'sweepings,residues,lemels,andotherwaste
andscrap,ofpreciousmetal
III.JEWELLERY ,GOLDSMITHS 'ANDSILVERSMITHS 'WARES
ANDOTHER ARTICLESFree Free
71.12 Articlesofjewelleryandpartsthereof,ofpreciousmetalorrolledpreciousmetal:
A.Ofpreciousmetal 9 3,5
B.Ofrolledpreciousmetal 12 5,8
71.13 Articlesofgoldsmiths'orsilversmiths 'waresandpartsthereof,ofpreciousmetalor
rolledpreciousmetal,otherthangoodsfallingwithinheadingNo71.12:
A.Ofpreciousmetal....· 9 3
B.Ofrolledpreciousmetal 12 3,8
71.14 Otherarticlesofpreciousmetalorrolledpreciousmetal:
A.Ofpreciousmetal 9 5,1
B.Ofrolledpreciousmetal 12 4,4
71.15 Articlesconsisting of,orincorporating ,pearls,preciousorsemi-precious stones
(natural,syntheticorreconstructed ):
A.Articlesconsistingof,orincorporating ,pearls:
I.Necklaces ,braceletsandotherarticles,of.pearls,simplystrungwithout
fastenersorotheraccessories Free Free
II.Other 14 4,9
B.Articlesconsisting of,orincorporating ,preciousorsemi-precious stones
(natural,syntheticorreconstructed ):
I.Madewhollyofnaturalpreciousorsemi-precious stones:
a)Necklaces ,braceletsandotherarticlesofnaturalpreciousorsemi­
preciousstones,simplystrungwithoutfastenersorotheraccessories -..Free Free
b)Other 9 5,1,
II.Other 14 4,9
71.16 Imitationjewellery :
A.Ofbasemetal 22 8,5
B.Other 22 6,7

8.12.86 OfficialJournaloftheEuropeanCommunities 279
CHAPTER 72
COIN
Note
ThisChapterdoesnotcovercollectors'pieces(headingNo99.05).
Heading
number DescriptionRateofduty
Autonomous
%Conventional
%.
1 2 3 4
72.01 Free Free Coin

280 OfficialJournaloftheEuropeanCommunities 8.12.86
SECTION XV
BASEMETALS ANDARTICLES OFBASEMETAL
Notes
1.ThisSectiondoesnotcover:
(a)Preparedpaints,inksorotherproductswithabasisofmetallicflakesorpowderfallingwithinheading
No32.08,32.09,32.10or32.13;
(b)Ferro-cerium orotherpyrophoric alloys(headingNo36.08);
(c)HeadgearorpartsthereoffallingwithinheadingNo65.06or65.07;
(d)UmbrellaframesandothergoodsofheadingNo66.03;
(e)GoodsfallingwithinChapter71(forexample,preciousmetalalloys,rolledpreciousmetalandimitation
jewellery);
(f)ArticlesfallingwithinSectionXVI(machinery ,mechanical appliancesandelectricalgoods);
(g)Assembled railwayortramwaytrack(headingNo86.10)orotherarticlesfallingwithinSectionXVII(vehicles,
shipsandboats,aircraft);
(h)Instruments orapparatusofbasemetalofakindfallingwithinSectionXVIII,includingclockandwatch
springs;
(ij)Leadshotpreparedforammunition (headingNo93.07)orotherarticlesfallingwithinSectionXIX(armsand
ammunition );
(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)GoodsdescribedinheadingsNos73.20,73.25,73.29,73.31and73.32andsimilargoodsofotherbasemetals;
(b)Springsandleavesforsprings,ofbasemetal,otherthanclockandwatchsprings(headingNo91.11);and
(c)GoodsdescribedinheadingsNos83.01,83.02,83.07,83.09,83.14andframesandmirrors,ofbasemetal,of
headingNo83.06.
InChapters73to82(butnotinheadingNo73.29)referencestopartsofgoodsdonotincludereferencestopartsof
generaluseasdefinedabove.
SubjecttotheprecedingparagraphandtotheNotetoChapter83,theheadingsinChapters73to81aretobetaken
nottoapplytoanygoodsfallingwithinChapter82or83. >.
3.Classification ofalloys(otherthanferro-alloys andmasteralloysasdefinedinChapters73and74):
(a)Analloyofbasemetalsistobeclassifiedasanalloyofthemetalwhichpredominates byweightovereachofthe
othermetals.
(b)AnalloycomposedofbasemetalsofthisSectionandofelementsnotfallingwithinthisSectionistobetreated
asanalloyofbasemetalsofthisSectionifthetotalweightofsuchmetalsequalsorexceedsthetotalweightof
theotherelementspresent.
(c)InthisSectiontheterm"alloys"istobetakentoincludesinteredmixturesofmetalpowders,heterogeneous
intimatemixturesobtainedbymelting(otherthancermets)andintermetallic compounds .

8.12.86 OfficialJournaloftheEuropeanCommunities 281
4.Unlessthecontextotherwiserequires,anyreferenceintheTarifftoabasemetalistobetakentoincludeareference
toalloyswhich;byvirtueofNote3above,aretobeclassifiedasalloysofthatmetal.
5.Classification ofcompositearticles:
Exceptwheretheheadingsotherwiserequire,articlesofbasemetal(includingarticlesofmixedmaterialstreatedas
articlesofbasemetalundertheInterpretative Rules)containing twoormorebasemetalsaretobetreatedasarticles
ofthebasemetalpredominating byweight.
Forthispurpose :
(a)Ironandsteel,ordifferentkindsofironorsteel,areregardedasoneandthesamemetal;
(b)Analloyisregardedasbeingentirelycomposedofthatmetalasanalloyofwhich,byvirtueofNote3,itis
classified ;and
(c)AcermetofheadingNo81.04isregardedasasinglebasemetal. 1
6.ForthepurposesofthisSection,theexpression "wasteandscrap"meanswasteand1scrapmetalfitonlyforthe
recoveryofmetalorforuseinthemanufacture ofchemicals .
Additional Note
Theclassification ofthegoodsofthisSectionshallnotheaffectedbytheapplicationofaroughcoating(forexample,ofgrease,
oil,tar;redleadorgraphite)clearlyintendedtoprotectthemfromrustorotheroxidation .
CHAPTER 73
IRONANDSTEELANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Pigironandcastiron,(heading No73.01):
Aferrousproductcontaining ,byweight,1,9%ormoreofcarbon,andwhichmaycontainoneormoreofthe
followingelementswithintheweightlimitsspecified :
lessthan15%phosphorus ,
notmorethan8°/osilicon,
notmorethan6%manganese ,
notmorethan30%chromium ,
notmorethan40%tungsten,
andanaggregateofnotmorethan10°/oofotheralloyelements (forexample,nickel,copper,aluminium ,
titanium,vanadium ,molybdenum ).
However ,theferrousalloysknownas"non-distorting toolsteels",containing ,byweight,1,9°/oormoreof
carbonandhavingthecharacteristics ofsteel,aretobeclassifiedassteels,undertheirappropriate headings .
(ECSC)Moltenpigironshallbetreatedassolidpigiron.
(b)I.Spiegeleisen (headingNo73.01):
Aferrousproductcontaining ,byweight,morethan6%butnotmorethan30%ofmanganese and
otherwiseconforming tothespecification at(a)above.

282 8.12.86 OfficialJournaloftheEuropeanCommunities
II.(ECSC)Haematitepigironandcastiron(foundryorsteel-making iron)(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,notmorethan0,50°/oofphosphorus aswellassiliconand
manganese uptothemaximumproportions specifiedinNote1(a).
III.(ECSC)Phosphoric iron(includingferro-phosphorus )(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,morethan0,50%butlessthan15%ofphosphorus aswellas
siliconandmanganese uptothemaximumproportions specifiedinNote1(a).
Haematitepigironandcastiron,andphosphoric ironmayalsocontain,byweight,takenseparatelyortogether,not
morethan:
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,
separatelyortogether :
morethan8%ofsilicon,or
morethan30%ofmanganese ,or
morethan30%ofchromium ,or
morethan40%oftungsten,or
atotalofmorethan10%ofotheralloyelements (aluminium ,titanium,vanadium ,copper,molybdenum ,
niobiumorotherelements,subjecttoamaximumcontentof10%inthecaseofcopper),
andwhichcontain,byweight,notlessthan4%inthecaseofferro-alloys containing silicon,notlessthan8%
inthecaseofferro-alloys containing manganese butnosiliconornotlessthan10%inothercases,ofthe
elementiron.
(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°/oormorechromium ,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 .

8.12.86 283 OfficialJournaloftheEuropeanCommunities
(e)Highcarbonsteel(headingNo73.15):
Steelcontaining ,byweight,notlessthan0,60%ofcarbonandhavingacontent,byweight,,lessthan0,04%of
phosphorus 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 productsofrectangular section,ofacross-sectional areaexceeding 1225mm2andofsuch
dimensions thatthethicknessexceedsone-quarter ofthewidth.
(ij)Slabsandsheetbars(includingtinplatebars)(headingNo73.07):
Semi-finished productsofrectangular section,ofathicknessnotlessthan6mm,ofawidthnotlessthan
150mmandofsuchdimensions thatthethicknessdoesnotexceedone-quarter ofthewidth.
(k)Coilsforre-rolling (headingNo73.08):
Coiledsemi-finished hot-rolledproducts,ofrectangular section,notlessthan1,5mmthick,ofawidth
exceeding 500mmandofaweightofnotlessthan500.kgperpiece.
(1)Universalplates(headingNo73.09):
Productsofrectangular section,hot-rolledlengthwise inaclosedboxoruniversalmill,ofathicknessexceeding
5mmbutnotexceeding 100mm,andofawidthexceeding 150mmbutnotexceeding 1200mm.
(m)Hoopandstrip(headingNo73.12):
Rolledproductswithshearedorunsheared edges,ofrectangular section,ofathicknessnotexceeding 6mm,of
awidthnotexceeding 500mmandofsuchdimensions thatthethicknessdoesnotexceedone-tenthofthe
width,instraightstrips,coilsorflattenedcoils.
(n)Sheetsandplates(headingNo73.13):
Rolledproducts(otherthancoilsforre-rollingasdefinedinparagraph (k)above)ofanythicknessand,ifin
rectangles ,ofawidthexceeding 500mm.
(ECSC)Suchproductsincludethespecialcategoryof"electricalsheetsandplates"whichunderacurrentof50hertz
andamagneticfluxof1teslahaveawatt-lossperkg,calculatedbytheEpsteinmethod,of:
—2,1wattsorless,whentheirthicknessdoesnotexceed0,20mm;
—3,6wattsorless,whentheirthicknessisnotlessthan0,20mmbutlessthan0,60mm;
—6wattsorless,whentheirthicknessisnotlessthan0,60mmbutnotgreaterthan1,50mm.
HeadingNo73.13istobetakentoapply,interalia,tosheetsorplateswhichhavebeencuttonon-rectangular
shape',perforated ,corrugated ,channelled ,ribbed,polishedorcoated,providedthattheydonottherebyassume
thecharacterofarticlesorofproductsfallingwithinotherheadings .
(ECSC)Forthepurposesofapplyingsubheadings ,sheetsandplatescorrugated byanyprocessshallbetreatedasflat
sheetsandplates.

284 OfficialJournaloftheEuropeanCommunities 8.12.86
(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,isosceles
triangles,rectangles ,hexagons,octagonsorquadrilaterals withonlytwosidesparallelandtheothersidesequal.
Theexpression alsoincludesconcretereinforcing bars,whichapartfromminorindentations ,flanges,groovesor
otherdeformations producedduringtherollingprocess,correspond totheabovedefinition .
(ECSC)"Wirerod"isaproductofsolidsectionobtainedexclusively byhot-rolling ,andwhichishot-coiled .The
termcoversonlysuchproducts:
1.Ofroundorsquaresectionofwhichthediameterorsidedoesnotexceed13mm;
2.Ofanyothersection,whichdonotconformtothedefinitionofhoopandstripinNote1(m)above,weighing
notmorethan1,330kgperlinearmetre.
(q)Hollowminingdrillsteel(headingNo73.10):
Steelhollowbarsofanycross-section ,suitableforminingdrills,ofwhichthegreatestexternaldimension
exceeds15mmbutdoesnotexceed50mm,andofwhichthegreatestinternaldimension doesnotexceedone
thirdofthegreatestexternaldimension .Othersteelhollowbarsaretobetreatedasfallingwithinheading
No73.18.
(r)Angles,shapesandsections(headingNo73.11):
Products,otherthanthosefallingwithinheadingNo73.16,whichdonotconformtotheentiretyofanyofthe
definitions (h),(ij),(k),(1),(m),(n)and(o)above,andwhichdonothavecross-sections intheformofcircles,
segmentsofcircles,ovalsisoscelestriangles,rectangles ,hexagons,octagonsorquadrilaterals withonlytwosides
parallelandtheothertwosidesequal,andwhicharenothollow.
(s)(ECSC)Tinplate(headingsNos73.12and73.13):
Hoopandstripandsheetsandplatescoatedwithalayerofmetalcontaining ,byweight,97°/oormoreoftin,
whetherornotvarnished .
2.HeadingsNos73.06to73.14aretobetakennottoapplytogoodsofalloyorhighcarbonsteel(headingNo73.15).
3.IronandsteelproductsofthekinddescribedinanyoftheheadingsNos73.06to73.15inclusive,cladwithanother
ferrousmetal,aretobeclassifiedasproductsoftheferrousmetalpredominating byweight.
4.Ironobtainedbyelectrolytic deposition isclassifiedaccordingtoitsformanddimensions withthecorresponding
productsobtainedbyotherprocesses .
5.Theexpression "high-pressure hydro-electric conduitsofsteel"(headingNo73.19)meansriveted,weldedor
seamlesscircularsteeltubesorpipesandbendstherefor,ofaninternaldiameterexceeding 400mmandofawall
thicknessexceeding 10,5mm.
Additional Note
ForthepurposesofthisChapter,productsobtainedbycontinuous castingandconforming tothedefinitionsofNote1(p)or
(r)ofthepresentChapteraretoberegardedas"hot-rolledproducts".

8.12.86 OfficialJournaloftheEuropeanCommunities 285
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 •r 2 3 4
73.01 Pigiron,castironandspiegeleisen ,inpigs,blocks,lumpsandsimilarforms:
A.Spiegeleisen (ECSC)
B.Haematite pigironandcastiron(ECSC)
C.Phosphoric pigironandcastiron(ECSC)
D.Otherpigironandcastiron:
I.Containing ,byweight,notlessthan0,30%butnotmorethan1%of
titaniumandnotlessthan0,50%butnotmorethan1%ofvanadium
(ECSC)
II.Other(ECSC)3,2
3,2
4
Free
,3,2
73.02 Ferro-alloys :
A.Ferro-manganese :
I.Containing morethan2%byweightofcarbon(highcarbonferro­
manganese )(ECSC)
II.Other 84
5,3
B.Ferro-aluminium ,ferro-silico-aluminium andferro-silico-mangano-aluminium .. 7 4,9
C.Ferro-silicon 10 6,2(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 4,9
iF.Ferro-nickel 7 Free
G.Other 7 4,9
73.03 Wasteandscrapmetalofironorsteel(ECSC) Free
73.04 Shotandangulargrit,ofironorsteel,whetherornotgraded;wirepelletsofironor
steel : 10 3,2
(a)Exemption fromthepaymentofdutywithinthelimitsofanannualquotaof12600tonnestobegrantedbythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualquotaof18550tonnestobegrantedbythecompetent authorities .
(c)Exemption fromthepaymentofdutyinrespectofferro-chromium containing notmorethan0,10%byweightofcarbonandmorethan30°/o,but
notmorethan90°/o,ofchromium ,withinthelimitsofanannualquotaof2950tonnes,tobegrantedbythecompetent authorities .

286 OfficialJournaloftheEuropeanCommunities 8.12.86
' Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
73.05 Ironorsteelpowders;spongeironorsteel:
A.Ironorsteelpowders
'B.Spongeironorsteel(ECSC)8 3,2
2,5(a)
73.06 Puddledbarsandpilings;ingots,blocks,lumpsandsimilarforms,ofironorsteel
(ECSC) 2,5
73.07 Blooms,billets,slabsandsheetbars(includingtinplatebars),ofironorsteel;pieces
roughlyshapedbyforging,ofironorsteel:
A.Bloomsandbillets:
I.Rolled(ECSC) 3,2
II.Forged 10 3,8
B.Slabsandsheetbars(includingtinplatebars):
I.Rolled(ECSC) 3,2
II.Forged 10 3,8
C.Piecesroughlyshapedbyforging 10 3,2
73.08 Ironorsteelcoilsforre-rolling :
A.Lessthan1,50minwidth,intendedforre-rolling (ECSC)(b)
B.Other(ECSC)3,8
4,4
73.09 Universalplatesofironorsteel(ECSC) 4,4
73.10 Barsandrods(includingwirerod),ofironorsteel,hot-rolled ,forged,extruded,
cold-formed orcold-finished (includingprecision-made );hollowminingdrillsteel:
A.Notfurtherworkedthanhot-rolledorextruded :
I.Wirerod(ECSC)
II.Barsandrods(ECSC)
III.Hollowminingdrillsteel(ECSC)..4,9
4,4
3,8
B.Notfurtherworkedthanforged 10 4,9
C.Notfurtherworkedthancold-formed orcold-finished 10 4,9
(a)Autonomous totalsuspension foranindefiniteperiod.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

8.12.86 OfficialJournaloftheEuropeanCommunities 287
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
73.10 D.Cladorsurface-worked (forexample,polished,coated):
(cont'd) I.Notfurtherworkedthanclad:
a)Hot-rolled orextruded(ECSC). 3,8
b)Cold-formed orcold-finished 10 4,9
II.Other 10 4,9
73.11 Angles,shapesandsections,ofironorsteel,hot-rolled,forged,extruded,cold­
formedorcold-finished ;sheetpilingofironorsteel,whetherornotdrilled,punched
ormadefromassembled elements :
A.Angles,shapesandsections :
I.Notfurtherworkedthanhot-rolledorextruded(ECSC) 4,4
II.Notfurtherworkedthanforged 10 4,9
III.Notfurtherworkedthancold-formed orcold-finished 10 4,9
IV.Cladorsurface-worked (forexample,polished,coated):
a)Notfurtherworkedthanclad:
1.Hot-rolled orextruded(ECSC) 3,8
2.Cold-formed orcold-finished 10 4,9
b)Other · 10 4,9
B.Sheetpiling(ECSC) 4,4
73.12 Hoopandstrip,ofironorsteel,hot-rolledorcold-rolled :
A.Notfurtherworkedthanhot-rolled (ECSC)
B.Notfurtherworkedthancold-rolled :
I.Incoilsforthemanufacture oftinplate(ECSC)5,3
5,3
II.Other 10 5,3
C.Clad,coatedorotherwisesurface-treated :
I.Silvered,gildedorplatinum-plated 10 5,3
II.Enafnelled 10 5,3
III.Tinned :
a)Tinplate(ECSC) 4,9
b)Other 10 5,3
IV.Zinc-coated orlead-coated ' 10 5,3
V.Other(forexample,copper-plated ,artificiallyoxidised,lacquered ,nickel-·
plated,varnished ,clad,parkerised ,printed):
a)Notfurtherworkedthanclad:
1.Hot-rolled (ECSC) 4,9
2.Cold-rolled 10 5,3
b)Other 10 5,3
D.Otherwise shapedorworked(forexample,perforated ,chamfered ,lap-jointed ). 10 5,3

288 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
73.13 Sheetsandplates,ofironorsteel,hot-rolledorcold-rolled :
A."Electrical"sheetsandplates:
I.Withawatt-loss ,regardlessofthickness,of0,75Worless(ECSC)....
II.Other(ECSC) -
B.Othersheetsandplates:
I.Notfurtherworkedthanhot-rolled ,ofathicknessof:
a)2mmormore(ECSC)
b)Lessthan2mm(ECSC)
II.Notfurtherworkedthancold-rolled ,ofathicknessof:
a)3mmormore(ECSC) '
b)Morethan1mmbutlessthan3mm(ECSC)
c)1mmorless(ECSC)
III.Notfurtherworkedthanburnished ,polishedorglazed(ECSC)......
IV.Clad,coatedorotherwisesurface-treated :4,4
4,9
4,9
4,4
4,9
4,4
5,3
4,9
a)Silvered,gilded,platinum-plated orenamelled 10 4,9
b)Tinned :
1.Tinplate(ECSC) 4,9
2.Other(ECSC) 4,9
c)Zinc-coated orlead-coated (ECSC) 5,3'
d)Other(forexample,copper-plated ,artificially oxidised,lacquered ,
nickel-plated ,varnished ,clad,parkerised ,printed)(ECSC) 4,9
V.Otherwise shapedorworked :
a)Cutintoshapesotherthanrectangular shapes,butnotfurtherworked:
1.Silvered,gilded,platinum-plated orenamelled 10 •4,9
2.Other(ECSC) 4,9
b)Other,excludingsheetsandplatesshapedbyrolling 10 4,9
73.14 Ironorsteelwire,whetherornotcoated,butnotinsulated 10 5,3
73.15 Alloysteelandhighcarbonsteelintheformsmentioned inheadingsNos73.06to
73.14:
A.Highcarbonsteel:
I.Ingots,blooms,billets,slabsandsheetbars:
a)Forged 9 3,5
b)Other:
1.Ingots(ECSC) 2,5
2.Blooms,billets,slabsandsheetbars(ECSC) 3,2

8.12.86 OfficialJournaloftheEuropeanCommunities 289
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
73.15/
A.II.Piecesroughlyshapedbyforging 10 3,2
(cont'd)III.Coilsforre-rolling(ECSC)
IV.Universalplates(ECSC)
V.Barsandrods(includingwirerod)andhollowminingdrillsteel;angles,
shapesandsections : ',>.3,8
4,4
a)Notfurtherworkedthanforged 10 5,3
b)Notfurtherworkedthanhot-rolledorextruded :
1.Wirerod(ECSC) 4,9
2.Other(ECSC) 4,4
c)Notfurtherworkedthancold-formed orcold-finished 10 5,3
d)Cladorsurface-worked (forexample,polished,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded(ECSC) 3,8
bb)Cold-formed orcold-finished 10 4,9
2.Other 10 5,3
VI.Hoopandstrip:
a)Notfurtherworkedthanhot-rolled (ECSC) 4,9
< b)Notfurtherworkedthancold-rolled 10 5,3
c)Clad,coatedorotherwisesurface-treated :
1.Notfurtherworkedthanclad:
aa)Hot-rolled (ECSC) 4,9
bb)Cold-rolled 10 5,3
2.Other 10 5,3
d)Otherwise shapedorworked(forexample,perforated ,chamfered ,
lap-jointed ) '10 5,3
VII.Sheetsandplates:
a)Notfurtherworkedthanhot-rolled (ECSC) 4,9
b)Notfurtherworkedthancold-rolled ,ofathicknessof:
1.3mmormore(ECSC) 4,9
2.Lessthan3mm(ECSC) 5,3
c)Polished,clad,coatedorotherwisesurface-treated (ECSC) 4,9
d)Otherwise shapedorworked :
1.Cutintoshapesotherthanrectangular shapes,butnotfurther
worked(ECSC) 4,9
2.Other,excludingsheetsandplatesshapedbyrolling 10 4,9
VIII.Wire,whetherornotcoated,butnotinsulated 10 5,3

290 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
73.15
(cont'd)B.Alloysteel: 1
I.Ingots,blooms,billets,slabsandsheetbars:
a)Forged
b)Other:
1.Ingots:
aa)Wasteorscrapiningotform(ECSC)
bb)Other(ECSC)
2.Blooms,billets,slabsandsheetbars(ECSC)8 3,8
Free
2,5
3,2
II.Piecesroughlyshapedbyforging ' 10 3,8
III.Coilsforre-rolling(ECSC) 6
IV.Universalplates(ECSC) 6
V.Barsandrods(includingwirerod)andhollowminingdrillsteel;angles,
shapesandsections :
a)Notfurtherworkedthanforged 9 6
b)Notfurtherworkedthanhot-rolledorextruded :
1.Wirerod(ECSC) 6
2.Other(ECSC) 6
c)Notfurtherworkedthancold-formed orcold-finished 10 6
d)Cladorsurface-worked (forexample,polished,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded(ECSC) 5
bb)Cold-formed orcold-finished 10 6
2.Other 10 6
VI.Hoopandstrip:
a)Notfurtherworkedthanhot-rolled (ECSC).· 6
b)Notfurtherworkedthancold-rolled 10 6
c)Clad,coatedorotherwisesurface-treated :
1.Notfurtherworkedthanclad:
aa)Hot-rolled (ECSC) 6
bb)Cold-rolled '10 6
2.Other 10 6
d)Otherwise shapedorworked(forexample,perforated ,chamfered ,
lap-jointed ) 10 6
VII.Sheetsandplates:
a)"Electrical"sheetsandplates:
1.Witha.watt-loss,regardless ofthickness,of0,75Worless
(ECSC) ' 6
2.Other(ECSC) 6

8.12.86 OfficialJournaloftheEuropeanCommunities 291
Rateofduty
Heading
number Description Autonomous
%Conventional
o/o ¡
1 2 3 4
73.15 B.VII.b)Othersheetsandplates:.
(cont'd) 1.Notfurtherworkedthanhot-rolled (ECSC)
2.Notfurtherworkedthancold-rolled ,ofathicknessof:
aa)3mmormore(ECSC)
bb)Lessthan3mm(ECSC)
3.Polished,clad,coatedorotherwisesurface-treated (ECSC)....
4.Otherwise shapedorworked :
aa)Cutintoshapesotherthanrectangular shapes,butnotfurther
worked(ECSC)6
6
6
6
6
bb)Other,excludingsheetsandplatesshapedbyrolling..... 10 6
VIII.Wire,whetherornotcoated,butnotinsulated 10 6
73.16 Railwayandtramwaytrackconstruction materialofironorsteel,thefollowing :rails,
check-rails ,switchblades,crossings (orfrogs),crossingpieces,pointrods,rackrails,
sleepers,fish-plates ,chairs,chairwedges,soleplates(baseplates),railclips,bedplates,
tiesandothermaterialspecialisedforjoiningorfixingrails:
A.Rails:
I.Current-conducting ,withpartsofnon-ferrous metal 18 5,8
II.Other: ,
a)New(ECSC) 4,4
b)Used(ECSC) 2,5
B.Check-rails (ECSC) ·.. 3,8
C.Sleepers(ECSC) ' 3,8
D.Fish-plates andsoleplates:
I.Rolled(ECSC) 3,8
II.Other 15 5,1
E.Other 14 4,9
73.17 Tubesandpipes,ofcastiron 13 5,8 ;
73.18 Tubesandpipesandblankstherefor,ofiron(otherthanofcastiron)orsteel,
excludinghigh-pressure hydroelectric conduits :
A.Tubesandpipes,withattachedfittings,suitableforconducting gasesorliquids,
foruseincivilaircraft(a) 14 Free
B.Other:
I.Straightandofuniformwall-thickness ,unworked ,seamless,ofcircular
cross-section ,solelyforthemanufacture oftubesandpipeswithother
cross-sections andwall-thicknesses (b) 14 9
II.Straightandofuniformwall-thickness ,otherthanthosefallinginBI
above,ofamaximumlengthof4,50m,ofalloysteelcontaining byweight
notlessthan0,90%butnotmorethan1,15%ofcarbon,notlessthan
0,50%butnotmorethan2%ofchromium andnotmorethan0,50%
ofmolybdenum 14 9
III.Other 14 10
(a)
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthePrel­
iminaryProvisions .
Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

292 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
73.19 High-pressure hydro-electric conduitsofsteel,whetherornotreinforced 13 9
73.20 Tubeandpipefittings(forexample,joints,elbows,unionsandflanges),ofironor
steel 14 6,2
73.21 Structuresandpartsofstructures (forexample,hangarsandotherbuildings,bridges
andbridge-sections ,lock-gates,towers,latticemasts,roofs,roofingframeworks ,door
andwindowframes,shutters,balustrades ,pillarsandcolumns),ofironorsteel;
plates,strip,rods,angles,shapes,sections,tubesandthelike,preparedforusein
structures ,ofironorsteel 14 4,1
73.22 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofironorsteel,ofacapacityexceeding 300litres,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical orthermal
equipment 15 3,8
73.23 Casks,drums,cans,boxesandsimilarcontainers,ofsheetorplateironorsteel,ofa
description commonly usedfortheconveyance orpackingofgoods,ofacapacity:
A.Of50litresormore 15 4,4
B.Oflessthan50litres 17 4,9
73.24 Containers ,ofironorsteel,forcompressed orliquefiedgas 17 4,9
73.25 Strandedwire,cables,cordage,ropes,plaitedbands,slingsandthelike,ofironor
steelwire,butexcludinginsulatedelectriccables:.
A.Withfittingsattached,ormadeupintoarticles,foruseincivilaircraft(a).... 17 Free
B.Other 17 5,6
73.26 Barbedironorsteelwire;twistedhooporsingleflatwire,barbedornot,andloosely
twisteddoublewire,ofkindsusedforfencing,ofironorsteel 15 9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthePre­
liminaryProvisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 293
Rateofduty
Heading
number ,Description Autonomous
%Conventional
°/o
1 2 3 4
73.27 Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials,ofiron
orsteelwire;expandedmetal,ofironorsteel:
A.Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials ... 15 6,2
B.Expanded metal 15 5,1
[73.28]
73.29 Chainandpartsthereof,ofironorsteel 16 4,6
73.30 Anchorsandgrapnelsandpartsthereof,ofironorsteel 18 5,8
73.31 Nails,tacks,staples,hook-nails ,corrugated nails,spikedcramps,studs,spikesand
drawingpins,ofironorsteel,whetherornotwithheadsofothermaterials,butnot
includingsucharticleswithheadsofcopper:
A.Cardingtacksfortextilecardingmachines 13 3,8
B.Other 16 4,6
73.32 Boltsandnuts(includingboltendsandscrewstuds),whetherornotthreadedor
tapped,screws(includingscrewhooksandscrewrings),rivets,cotters,cotterpinsand
similararticles,ofironorsteel;washers(includingspringwashers)ofironorsteel:
A.Notthreadedortapped:
I.Screws,nuts,rivetsandwashers,turnedfrombars,rods,angles,shapes,
sectionsorwire,ofsolidsection,ofashankthicknessorholediameter
notexceeding 6mm 16 4,9
II.Other : 16 6,2
B.Threadedortapped :
I.Screwsandnuts,turnedfrombars,rods,angles,shapes,sectionsorwire,
ofsolidsection,ofashankthicknessorholediameternotexceeding
6mm 17 5,3
II.Other ..' 17 6,5
73.33 Needlesforhandsewing(includingembroidery ),handcarpetneedlesandhand
knittingneedles,bodkins,crochethooks,andthelike,andembroidery stilettos,of
ironorsteel:
A.Sewingneedles,darningneedles,andembroidery needles 19 5,1
B.Other 5,1 4,4

294 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 v 3 4
73.34 Pins(excludinghatpinsandotherornamental pinsanddrawingpins),hairpins,
curlinggripsandthelike,ofironorsteel 19 5,1
73.35 Springsandleavesforsprings,ofironorsteel17 4,9
73.36 Stoves(includingstoveswithsubsidiaryboilérsforcentralheating),ranges,cookers,
grates,firesandotherspaceheaters,gas-rings,platewarmerswithburners,wash
boilerswithgratesorotherheatingelements,andsimilarequipment ,ofakindused
fordomesticpurposes,notelectrically operated,andpartsthereof,ofironorsteel.. 17 4,9
73.37 Boilers(excludingboilersofheadingNo84.01)andradiators,forcentralheating,
notelectrically heated,andpartsthereof,ofironorsteel;airheatersandhotair
distributors (includingthosewhichcanalsodistributecoolorconditioned air),not
electrically heated,incorporating amotor-driven fanorblower,andpartsthereof,of
ironorsteel 17 5,6
73.38 Articlesofakindcommonly usedfordomesticpurposes,sanitarywareforindoor
use,andpartsofsucharticlesandware,ofironorsteel;ironorsteelwool;pot
scourersandscouringorpolishingpads,glovesandthelike,ofironorsteel:
A.Sanitaryware(excludingpartsthereof)foruseincivilaircraft(a) 17 Free
B.Other:
I.Sinksandwashbasinsandpartsthereof,ofstainlesssteel 17 5,1
II.Other 17 5*6
[73.39]
73.40 Otherarticlesofironorsteel:
A.Ofcastiron 14 4,1
B.Other 18 5,3
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 295
CHAPTER 74
COPPER ANDARTICLES THEREOF
Notes
1.ForthepurposesofheadingNo74.02,theexpression "masteralloys"meansalloys(exceptcopperphosphide
(phosphorcopper)containing morethan8%byweightofphosphorus )containing withotheralloyelementsmore
than10%byweightofcopper,notusefullymalleableandcommonly usedasrawmaterialinthemanufacture of
otheralloysorasde-oxidants ,de-sulphurising agentsorforsimilarusesinthemetallurgy ofnon-ferrous metals.
(Copperphospide (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,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceedingone-tenthofthewidth.Alsocastorsintered
products,ofthesameformsanddimensions ,whichhavebeensubsequently workedafterproduction (otherwise
thanbysimpletrimmingorde-scaling),providedthattheyhavenottherebyassumedthecharacterofarticlesor
ofproductsfallingwithinotherheadings .
Wire-barsandbilletswiththeirendstaperedorotherwiseworkedsimplytofacilitatetheirentryintomachines
forconverting theminto,forexample,wirerodortubes,arehowevertobetakentobeunwrought copperof
headingNo74.01.
(c)Wrought-plates ,sheetsandstrip(headingNo74.04):
Flat-surfaced ,wroughtproducts(coiledornot),ofwhichthemaximum ,cross-sectional dimension exceeds6mm,
andofwhichthethicknessexceeds0,15mmbutdoesnotexceedone-tenthofthewidth.
HeadingNo74.04istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacterof
articlesorofproductsfallingwithinotherheadings .
3.HeadingNo74.07istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolishedor
coated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,waisted,cone-shaped orfinned.
HeadingNo74.08istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimilarlytreated.
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 v 3 4
74.01 Coppermatte;unwrought copper(refinedornot);copperwasteandscrap Free Free
74.02 Masteralloys Free Free

296 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
74.03 Wroughtbars,rods,angles,shapesandsections,ofcopper;copperwire:
A.Ofcopperalloyscontaining morethan10%byweightofnickel 9 5
B.Other ·.... 10 6
74.04 Wroughtplates,sheetsandstrip,ofcopper:
A.Ofcopperalloyscontaining morethan10%byweightofnickel 10 6,5
B.Other 10 6
74.05 Copperfoil(whetherornotembossed,cuttoshape,perforated ,coated,printed,or
backedwithpaperorotherreinforcing material),ofathickness (excludingany
backing)notexceeding 0,15mm:
A.Ofcopperalloyscontaining morethan10%byweightofnickel 10 6,5
B.Other \. 12 6,5
74.06 Copperpowdersandflakes:
A.Ofcopperalloyscontaining morethan10%byweightofnickel 2 0,5
B.Other:
I.Lamellarpowdersandflakes 14 6,2
II.Other 3 1,4
74.07 Tubesandpipesandblankstherefor,ofcopper;hollowbarsofcopper 13 6
74.08 Tubeandpipefittings(forexample,joints,elbows,socketsandflanges),ofcopper:
A.Ofcopperalloyscontaining morethan10%byweightofnickel 13 5
B.Other 15 6,5
[74.09]
74.10 Strandedwire,cables,cordage,ropes,plaitedbandsandthelike,ofcopperwire,but
excludinginsulatedelectricwireandcables:
A.Ofcopperalloyscontaining morethan10%byweightofnickel 16 .6,5
B.Other 13 6,5
74.11 Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials (including
endlessbands),ofcopperwire;expandedmetal,ofcopper 12 6,5
[74.12] -
[74.13]

8.12.86 OfficialJournaloftheEuropeanCommunities 297
R^teofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
[74.14]
74Λ5 Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesanddrawingpins,of.
copper,orofironorsteelwithheadsofcopper;boltsandnuts(includingboltends
andscrewstuds),whetherornotthreadedortapped,screws(includingscrewhooks
andscrewrings),rivets,cotters,cotterpinsandsimilararticles,ofcopper;washers
(includingspringwashers)ofcopper:
A.Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesanddrawingpins 13 6,5
\
B.Screws,nuts,rivetsandwashers,turnedfrombars,rods,angles,shapes,sections
orwire,ofsolidsection,ofashankthicknessorholediameternotexceeding
6mm
C.Other:14 3,5
I.Ofcopperalloyscontaining morethan10%byweightofnickel 13 3,8
II.Other 14 4,9
74.16 Springs,ofcopper:
A.Ofcopperalloyscontaining morethan10%byweightofnickel 16 6,5
B.Other 17 6,5
74.17 Cookingandheatingapparatusofakindusedfordomesticpurposes,notelectrically
operated,andpartsthereof,ofcopper:
A.Liquidfuelpressurestovesandpartsthereof 15 6,5
B.Other 15 6,5
74.18 Otherarticlesofakindcommonly usedfordomesticpurposes,sanitarywarefor
indooruse,andpartsofsucharticlesandware,ofcopper 17, 4,9
74.19 Otherarticlesofcopper 18 4,9

298 OfficialJournaloftheEuropeanCommunities 8.12.86
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,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceedingone-tenthofthewidth.Alsocastorsintered
'productsofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwisethanbysimple
trimmingorde-scaling ).
(c)Wrought-plates ,sheetsandstrip(headingNo75.03):
Flat-surfaced ,wroughtproducts(coiledornot),ofwhichthemaximumcross-sectional dimension exceeds6mm,
andofwhichthethickness doesnotexceedone-tenth ofthewidth.
HeadingNo75.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacterof
articlesorofproductsfallingwithinotherheadings .
2.HeadingNo75.04istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
hayebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,waisted,
cone-shaped orfinned.
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
75.01 Nickelmattes,nickelspeissandotherintermediate productsofnickelmetallurgy ;
unwrought nickel(excludingelectro-plating anodes);nickelwasteandscrap Free Free
75.02 Wroughtbars,rods,angles,shapesandsections,ofnickel;nickelwire 9 4,4
75.03 Wroughtplates,sheetsandstrip,ofnickel;nickelfoil;nickelpowdersandflakes:
A.Plates,sheets,stripandfoil 10 4,9
B.Powdersandflakes 2 0,5

8.12.86 OfficialJournaloftheEuropeanCommunities 299
Rateofduty
Heading
number Description Autonomous Conventional
% -%
1 2 3 4
'75.04 Tubesandpipesandblankstherefor,'ofnickel;hollowbars,andtubeandpipe
fittings(forexample,joints,elbows,socketsandflanges),ofnickel:
A.Tubesandpipesandblankstherefor;hollowbars 12 5,3
B.Tubeandpipefittings 13 3,8
75.05 Electro-plating anodes,ofnickel,wroughtorunwrought ,includingthoseproduced
byelectrolysis :
A.Notpreparedbeyondcasting ' 5 3,2
B.Other 8 3,8
75.06 Otherarticlesofnickel:
A.Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesandthelike;bolts,
nuts,screwsandsimilararticles;washersandspringwashers :
I.Screws,nuts,rivetsandwashers,turnedfrombars,rods,angles,shapes,
sectionsorwire,ofsolidsection,ofashankthicknessorholediameter
notexceeding 6mm 13 3,5
II.Other .13 3,8
B.Other 16 4,6

300 ^OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 76
ALUMINIUM ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo76.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections(headingNo76.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceedingone-tenthofthewidth.Alsocastorsintered
products,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwisethanbysimple
trimmingorde-scaling).
(c)Wroughtplates,sheetsandstrip(headingNo76.03):
Flat-surfaced ,wroughtproducts(coiledornot),ofwhichthemaximumcross-sectional dimensionexceeds6mm,
andofwhichthethicknessexceeds0,20mmbutdoesnotexceedone-tenthofthewidth.
HeadingNo76.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacterof
articlesorofproductsfallingwithinotherheadings .
2.HeadingNo76.06istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolishedor
coated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,waisted,cone-shaped orfinned.
HeadingNo76.07istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimilarlytreated.
I Rateofduty
Heading
number Description Autonomous
%Conventional
°/o
1 2 3 4
76.01 Unwrought aluminium ;aluminium wasteandscrap:
A.Unwrought 10 6
B.Wasteandscrap:
I.Waste :
a)Turnings,shavings,chips,millingwaste,sawdustandfilings;wasteof
coloured,coatedorbondedsheetsandfoil,ofathickness (excluding
anybacking)of0,20mmorless Free 2,2
b)Other(includingfactoryrejects) 5 3,2Il II.Scrap Free Free

8.12. 86 Official Journal of the European Communities 301 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
76.02 
76.03 
76.04 
76.05 
76.06 
76.07 
76.08 
76.09 
76.10 
76.11 
76.12 Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire .... 
Wrought plates, sheets and strip, of aluminium 
Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed, 
or backed with paper or  other reinforcing material), of a thickness (excluding any 
backing) not exceeding 0,20 mm 
Aluminium powders and flakes: 
A. Lamellar powders and flakes 
B. Other 
Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium: 
A. Tubes and pipes, with attached fittings, suitable for conducting gases or liquids; 
for use in civil aircraft (a) 
B. Other 
Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of 
aluminium 
Structures and parts of structures (for example, hangars and other buildings, bridges 
and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and 
window frames, balustrades, pillars and columns), of aluminium; plates, rods, angles, 
shapes, sections, tubes and the like, prepared for use in structures, of aluminium . . . 
Reservoirs, tanks, vats and similar containers, for any material (other than 
compressed or liquefied gas), of aluminium, of a capacity exceeding 300 litres, 
whether or not lined or heat-insulated, but not fitted with  mechanical or thermal 
equipment . . 
Casks, drums, cans, boxes and similar containers (including rigid and collapsible 
tubular containers), of aluminium, of a description commonly used for the 
conveyance or packing of goods : 
A. Rigid and collapsible tubular containers 
B. Other 
Containers, of aluminium, for compressed or liquefied gas 
Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium wire, 
but excluding insulated electric wires and cables 15 
15 
17 
21 
10 
19 
19 
20 
19 
19 
19 
19 
21 
19 10 
10 
10 
6,3 
5,3 
Free 
10 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the 
Preliminary Provisions. 7 
7 
7 
7 
7 
7 • 1 2 3 4 
7 

302 OfficialJournaloftheEuropeanCommunities 8.12.86
l Rateofduty
Heading
number Description Autonomous
%Conventional
°/o
1 2 3 4
[76.13]
[76.14]
76.15 Articlesofakindcommonly usedfordomesticpurposes,sanitarywareforindoor
use,andpartsofsucharticlesandware,ofaluminium 20 7
76.16 Otherarticlesofaluminium :II A.Cops,pirns,bobbinsandsimilarsupportsforthespinningandweavingindustries 12 7
B.Spools,reelsandsimilarsupportsforphotographic andcinematographic filmor
fortapes,filmsandthelikefallingwithinheadingNo92.12 16 7
C.Nails,tacks,staples,hook-nails ,spikedcramps,spikesandthelike;bolts,nuts,
screwsandsimilararticles;washersandspringwashers :
I.Screws,nuts,rivetsandwashers,turnedfrombars,rods,angles,shapes,
sectionsorwire,ofsolidsection,ofashankthicknessorholediameter
notexceeding 6mm 16 7,IlII.Other 16 7||D.Other '19 7

8. 12.86 Official Journal of the European Communities 303 
CHAPTER 77 
MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF 
Heading 
number Description Rate of duty 
Autonomous 
% Conventional 
% 
77.01 
77.02 
[77.03] 
77.04 Unwrought .magnesium; magnesium waste (excluding shavings of uniform size) and 
scrap: 
A. Unwrought 
t 
' B. Waste and scrap: 
! I. Waste 
' II. Scrap 
1 Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; 
wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and 
, shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and 
1 blanks therefor, of magnesium; hollow bars of magnesium; other articles of 
: magnesium 
Beryllium, unwrought or wrought, and articles of beryllium : 
A. Unwrought; waste and scrap 
B. Wrought beryllium and articles of beryllium 10 
5 '' 
Free 
14 1 2 3 4 
5,3 
3,5 
Free 
5,3 
1,8 
3,8 3 
8 

304 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 78
LEADANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo78.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross­
sectionaldimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections(headingNo78.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceedingone-tenthofthewidth.Alsocastorsintered
products,ofthesameformsanddimensions ,whichhavebeensubsequently machined(otherwisethanbysimple
trimmingorde-scaling).
(c)Wroughtplates,sheetsandstrip(headingNo78.03):
Flat-surfaced ,wroughtproducts(coiledornot),ofwhichthemaximumcross-sectional dimension ,exceeds6mm,
ofwhichthethicknessdoesnotexceedone-tenthofthewidth,andwhichareofaweightexceeding1,7kg/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
number Description Autonomous
%Conventional
%
1 2 3 4
78.01 Unwrought lead(includingargentiferous lead);leadwasteandscrap:
A.Unwrought :
I.Forrefining,containing 0,02%ormorebyweightofsilver(bullion
lead)(a)
II.Other4,5(b)
4,5
subject
toamin.
of1,1ECU
per100kg
netweightFree
3,5
B.Wasteandscrap Free Free
78.02 Wroughtbars,rods,angles,shapesandsections,oflead;leadwire "10 8
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .
(b)Therateofdutyisreducedto2%.

8.12.86 Officiai Journal of the European Communities 305 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
78.03 
78.04 
78.05 
78.06 Wrought plates, sheets and strip, of lead 10 
Lead foil (whether or not embossed, cut to shape,  perforated, coated, printed, or 
backed with paper or other reinforcing material), of a weight (excluding any backing) 
not exceeding 1,7 kg/m'2; lead powders and flakes: 
A. Lead foil: 
I. Backed . 15 
II. Other 10 
B. Lead powders and flakes 5 
Tubes and pipes and blanks therefor, of lead; hollow bars, and tube and pipe fittings 
(for example, joints, elbows, sockets, flanges and S-bends), of lead 13 
Other articles of lead: 
A. Containers with an anti-radiation lead covering, for the transport or  storage of 
radio-active materials (Euratom) 12 
Β. Other 17 8 1 '2 3 4 
8 
8 
8 
2,2 
9 
6 

306 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 79
ZINCANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo79.02):
Rolled,extrudedordrawnproductsofsolidsection ,ofanycross-sectional shape,ofwhichnocross­
sectionaldimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections(headingNo79.02):
Rolled,extrudedordrawnproductsofsolidsection,ofwhichthemaximumcross-sectional dimension exceeds
6mmandwhich,iftheyareflat,haveathicknessexceedingone-tenthofthewidth.Alsocastorsintered
products,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwisethanbysimple
trimmingorde-scaling).
(c)Wroughtplates,sheetsandstrip(headingNo79.03):
Flat-surfaced ,wroughtproducts(coiledornot),ofwhichthemaximumcross-sectional dimensionexceeds6mm,
andofwhichthethicknessdoesnotexceedone-tenthofthewidth.
HeadingNo79.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacterof
articlesorofproductsfallingwithinotherheadings .
2,HeadingNo79.04istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,-suchasbent,coiled,threaded,drilled,waisted,
cone-shaped orfinned.
II \ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
79.01 Unwrought zinc;zincwasteandscrap: \
A.Unwrought 4>5
subject
toamin.
of1,1ECU
per100kg
netweight3,5
B.Wasteandscrap Free Free
79.02 Wroughtbars,rods,angles,shapesandsections,ofzinc;zincwire 10 8
79.03 Wroughtplates,sheetsandstrip,ofzinc;zincfoil;zincpowdersandflakes:
A.Plates,sheets,stripandfoil 10 8
\B.Powders(includingdust)andflakes 7 4,4

8.12.86 Official Journal of the European Communities 307 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings 
(for example, joints, elbows, sockets and flanges), of zinc 
Other articles of zinc: 
A. Gutters, roof capping,  skylight frames and other fabricated building components 
B. Other 1 2 · 3 4 
14 8 
14 7 
16 7 79.04 
[79.05] 
79.06 

308 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 80
TINANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo80.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross­
sectionaldimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections(headingNo80.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceedingone-tenthofthewidth.Alsocastorsintered
products,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwisethanbysimple
trimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo80.03):
Flat-surfaced ,wroughtproducts(coiledornot),ofwhichthemaximumcross-sectional dimensionexceeds6mm,
ofwhichthethicknessdoeshotexceedone-tenthofthewidth,andwhichareofaweightexceeding 1kg/m2.
HeadingNo80.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
.corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacterof
articlesorofproductsfallingwithinotherheadings .
2.HeadingNo80.05istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,waisted,
cone-shaped orfinned.
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
80.01 Unwrought tin;tinwasteandscrap Free Free
80.02 Wroughtbars,rods,angles,shapesandsections,oftin;tinwire 8 3,2
80.03 Wroughtplates,sheetsandstrip,oftin 8• 2,5

8.12.86 Official Journal of the European Communities 309 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
°/o 
Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or 
backed with paper or other reinforcing material), of a weight (excluding any backing) 
not exceeding 1 kg/m2; tin powders and flakes: 
A. Foil: 
I. Backed 
II. Other 
B. Powders and flakes 
Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings 
(for example, joints, elbows, sockets and flanges), of tin: 
A. Tubes and pipes and blanks therefor; hollow bars 
B. Tube and pipe fittings 12 
10 
7 
10 
14 
80.06 Other articles of tin 16 5,3 1 2 3 4 
4,4 
3.8 
2.9 
3.8 
4.9 80.04 
80.05 

310 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 81
OTHERBASEMETALS EMPLOYED INMETALLURGY ANDARTICLES THEREOF
Note
HeadingNo81.04istobetakentoapplyonlytothefollowingbasemetals:
bismuth,.cadmium,cobalt,chromium ,gallium,germanium ,hafnium,indium,manganese ,niobium(colombium ),
rhenium,antimony,titanium,thorium,thallium,uraniumdepletedinU-235,vanadium ,zirconium .
Theheadingalsocoverscobaltmattes,cobaltspeissandotherintermediate productsofcobaltmetallurgy ,andcermets.
\ I Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
81.01 Tungsten (wolfram),unwrought orwrought,andarticlesthereof:
A.Unwrought (includingbarsnotfurtherpreparedthansinteredandpowders);
wasteandscrap 6
; B.Bars(otherthanbarsnotfurtherpreparedthansintered),rods,angles,shapes,
sections,wire,filaments,plates,sheets,stripandfoil 10 8
C.Other : 13 10
81.02 Molybdenum ,unwrought orwrought,andarticlesthereof:
A.Unwrought (includingbarsnotfurtherpreparedthansinteredandpowders);
wasteandscrap:
I.Powders 6llII.Other 6 5
B.Bars(otherthanbarsnotfurtherpreparedthansintered),rods,angles,shapes,
sections,wire,filaments ,plates,sheets,stripandfoil 10 8
!C.Other ; 13 10
81.03 Tantalum,unwrought orwrought,andarticlesthereof:
A.Unwrought (includingbarsnotfurtherpreparedthansinteredandpowders);
wasteandscrap 4 2,5
B.Bars(otherthanbarsnot'furtherpreparedthansintered),rods,angles,shapes,
sections,wire,filaments ,plates,sheets,stripandfoil 8 4,4
C.Other 11 5,8
81.04 Otherbasemetals,unwrought orwrought,andarticlesthereof;cermets,unwrought
orwrought,andarticlesthereof:
A.Bismuth :
I.! I.Unwrought ;wasteandscrap Free Free
: II.Other 9 3,5Il B.Cadmium :ll I.Unwrought ;wasteandscrap 5 4Il II.Other 9 6

8.12.86 Official Journal of the European Communities 311 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% -
' 2 
C. Cobalt: 
I. Unwrought; waste and scrap. 
II. Other ' 
D. Chromium: 
I. Unwrought; waste and scrap: 
a) Chromium alloys containing more than 10  % by weight of nickel . . . 
b) Other 
II. Other 
E. Germanium: 
I. Unwrought; waste and scrap 
II. Other ! · · · 
F. Hafnium (celtium) : 
I. Unwrought; waste and scrap 
II. Other 
G. Manganese: 
I. Unwrought; waste and scrap 
II. Other 
H. Niobium (colombium): 
I. Unwrought; waste and  scrap 
II. Other 
IJ. Antimony: 
I. Unwrought; waste and scrap 
II. Other 
K. Titanium : 
I. Unwrought; waste and scrap 
II. Other: 
a) Tubes and pipes, with attached fittings, suitable for conducting gases 
or liquids, for use in civil aircraft (a) 
b) Other 
L. Vanadium: 
I. Unwrought; waste and  scrap , 
II. Other 
M. Uranium depleted in U-235 
N. Thorium: 
I. Unwrought; waste and scrap (Euratom) 
II. Other: 
a) Bars, rods, angles, shapes and sections, wire, plates, sheets, strip and 
foil (Euratom) 
b) Other (Euratom) 81.04 
(cont'd) Free 
7 
Free 
6 
8 
6 
10 
4 
9 
7 
10 
6 
10 
10 
10 
10 
4, 
9 
Free 
Free 
2 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the 
Preliminary Provisions. 1 
Free 
3,8 
Free 
5 
7 
4,5 
7 
3,5 
7,5 
4,5 
6,5 
5' 
9 
8 
5 
Free 
7 
2,2 
5,1 
2,9 
Free 
1,4 3 4 
ο 
6 

312 OfficialJournaloftheEuropeanCommunities 8.12.86
\ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
81.04 O.Zirconium :
(cont'd) I.Unwrought ;wasteandscrap 6 5liII.Other 10 9
P.Rhenium : IIl I.Unwrought ;wasteandscrap 6 5
II.Other 10 9II Q.Gallium;indium;thallium : III I.Unwrought ;wasteandscrap 4 2,2
II.Other 10 3,8II R.Cermets :
I.Unwrought ;wasteandscrap 4 7,5||II.Other 12 7,5

8.12.86 Official Journal of the European Communities 313 
CHAPTER 82 
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF 
Notes 
1. Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and chiropody sets, and goods 
classified in headings Nos 82.07 and 82.15, the present Chapter covers only articles with a blade, working edge, 
working surface or other working part of: 
(a) Base metal; 
(b) Metal carbides; 
(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal ; or 
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the 
like, of base metal, which retain their identity and function after the application of the abrasive. 
2. Parts of base metal of the articles falling in the headings of this Chapter are to be classified with the articles of which 
they are parts, except parts separately specified as such and tool-holders for hand tools (heading No 84.48). However, 
parts of general use as defined in Note 2 to ( Section XV are in all cases excluded from this Chapter. 
Cutting plates for electric hair clippers are to be classified in heading No 82.13 and blades and heads for electric 
shavers are to be classified in heading No 82.11. 
3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they 
are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified 
under their appropriate headings. 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
82.01 Hand tools, the following: spades, shovels, picks, hoes, forks and rakes; axes, bill 
hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber 
wedges and other tools of a kind used in agriculture, horticulture or forestry 15 4,4 
Saws (non-mechanical) and blades for hand or machine saws (including toothless saw 
blades) : 
A. Saws (non-mechanical): 
I. Back saws, rectangular-framed  rip saws 
II. Other . 
B. Saw blades: 
I. Bandsaw blades 
II. Chain saw blades 
III. Other 15 
15 
15 
16 
16 1 2 3 4 
4,9 
5,8 
5,8 
4 
6,2 82.02 

314OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
82.03 Handtools,thefollowing :pliers(includingcuttingpliers),pincers,tweezers,tinmen's
snips,boltcroppersandthelike;perforating punches;pipecutters;spannersand
wrenches (butnotincludingtapwrenches);filesandrasps:
A.Filesandrasps 13 3,8
B.Other15 4,9
82.04Handtools,includingglaziers'diamonds,notfallingwithinanyotherheadingofthis
Chapter;blowlamps,anvils;vicesandclamps,otherthanaccessoriesfor,andparts
of,machinetools;portableforges;grindingwheelswithframeworks (handorpedal
operated) 16 4,6
82.05Interchangeable toolsforhandtools,formachinetoolsorforpower-operated hand
tools(forexample,forpressing,stamping,drilling,tapping,threading,boring,
broaching,milling,cutting,turning,dressing,morticingorscrewdriving),including
diesforwiredrawing,extrusiondiesformetal,androckdrillingbits,withaworkingpartof:llA.Basemetal ... 12\
4,6llB.Metalcarbides 13 4,6llC.Diamondoragglomerated diamond 9 5,1
D.Othermaterials12 4,4
82.06Knivesandcuttingblades,formachinesorformechanical appliances .. 13 3,8
82.07Tool-tipsandplates,sticksandthelikefortool-tips,unmounted ,ofsinteredmetal
carbides(forexample,carbidesoftungsten,molybdenum orvanadium). 14 4,9
82.08Coffee-mills ,mincers,juice-extractors andothermechanical appliances,ofaweight
notexceeding10kgandofakindusedfordomesticpurposesinthepreparation ,
servingorconditioning offoodordrink 17 4,9
82.09Krnveswithcuttingblades,serratedornot(includingpruningknives),otherthan
knivesfallingwithinheadingNo82.06,andbladestherefor:llA.Knives17 (a)
B.Knifeblades17 12
[82.10]l
(a)SeeAnnex.

8.12.86 Official Journal of the European Communities 315 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
°/o 
Razors and razor blades (including razor blade blanks, whether or not in strips): 
A. Razors: 
I. Open blade 
II. Other . 
B. Blades and cutters: 
I. Safety razor blades 
II. Other 
C. Other parts 
Scissors (including tailors' shears), and blades therefor 
Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers, 
paper knives); manicure and chiropody sets and appliances (including nail files) . . . . 
Spoons, forks, fish-eaters, butter-knives, ladles and similar kitchen or tableware: 
A. Of stainless steel 
B. Other 13 
17 
16 
12 
17 
17 
16 
19 
19 
82.15 Handles of base metal for articles falling within heading No 82.09, 82.13 or 82.14 19 5,1 1 2 3 4 
3.8 
4.9 
4,9 
4,6 
4,9 
8 
5,6 
17 
8 82.11 
82.12 
82.13 
82.14 

316 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 83
MISCELLANEOUS ARTICLES OFBASEMETAL
Note
InthisChapterareferencetopartsofarticlesisinnocasetobetakenasapplyingtocables,chains,nails,bolts,nuts,
screws,springsorotherarticlesofironorsteelofakinddescribedinheadingNo73.25,73.29,73.31,73.32or73.35,
nortosimilararticlesofotherbasemetals(Chapters74to81inclusive).
l Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
83.01 Locksandpadlocks(key,combination orelectricallyoperated),andpartsthereof,of
basemetal;framesincorporating locks,forhandbags,trunksorthelike,andpartsof
suchframes,ofbasemetal;keysforanyoftheforegoingarticles,ofbasemetal... 17 5,6
83.02 Basemetalfittingsandmountingsofakindsuitableforfurniture,doors,staircases,
windows,blinds,coachwork ,saddlery,trunks,casketsandthelike(including
automaticdoorclosers);basemetalhat-racks,hat-pegs,bracketsandthelike:
A.Fittingsandmountings (includinghingesandautomaticdoorclosers),forusein
civilaircraft(a) 17 Free
.B.Other 17 4,9
83.03 Armouredorreinforced safes,strong-boxes ,strong-rooms ,strong-room liningsand
strong-room doors,andcashanddeedboxesandthelike,ofbasemetal 17 5,6
83.04 Filingcabinets,racks,sortingboxes,papertrays,paperrestsandsimilaroffice
equipment ,ofbasemetal,otherthanofficefurniturefallingwithinheadingNo94.03 16 5,3
83.05 Fittingsforloose-leafbinders,forfilesorforstationerybooks,ofbasemetal;letter
clips,paperclips,staples,indexingtags,andsimilarstationerygoods,ofbasemetal.. 19 5,1
83.06 Statuettesandotherornamentsofakindusedindoors,ofbasemetal;photograph ,
pictureandsimilarframes,ofbasemetal;mirrorsofbasemetal:liA.Statuettes andotherornaments ofakindusedindoors 18 Free
B.Other 19 6
83.07Lampsandlightingfittings,ofbasemetal,andpartsthereof,ofbasemetal(excluding
switches,electriclampholders,electriclampsforvehicles,electricbatteryormagneto
lamps,andotherarticlesfallingwithinChapter85exceptheadingNo85.22):llA.Foruseincivilaircraft(a) 18 Free
B.Other 18 4,9
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 317
Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
2 3 41
83.08
83.0917
17Free
4,9Flexibletubingandpiping,ofbasemetal:
A.Withfittingsattached,foruseincivilaircraft(a)
B.Other
Clasps,frameswithclaspsforhandbagsandthelike,buckles,buckle-clasps ,hooks,
eyes,eyelets,andthelike,ofbasemetal,ofakindcommonlyusedforclothing,travel
goods,handbags,orothertextileorleathergoods;tubularrivetsandbifurcated
rivets,ofbasemetal;beadsandspangles,ofbasemetal.
Bellsandgongs,non-electric ,ofbasemetal,andpartsthereofofbasemetal16 4,6
[83.10]
83.1118 Free
[83.12]
83.13
83.14
83.1518
18
18
194,9
6,5
4,9
5,1Stoppers,crowncorks,bottlecaps,capsules,bungcovers,sealsandplombs,case
cornerprotectorsandotherpackingaccessories ,ofbasemetal:
A.Capsulesofaluminiumorlead:
I.Capsulesofaluminiumofamaximumdiameterof21mm,withorwithout
aninternalrubberseal,butnotcombinedwithothermaterials
II.Other
B.Other
Sign-plates ,name-plates ,numbers,lettersandothersigns,ofbasemetal
Wire,rods,tubes,plates,electrodesandsimilarproducts,ofbasemetalorofmetal
carbides,coatedorcoredwithfluxmaterial,ofakindusedforsoldering,brazing,
weldingordepositionofmetalorofnjetalcarbides;wireandrods,ofagglomerated
basemetalpowder,usedformetalspraying:
A.Weldingelectrodescoredwithironorsteelandcoatedwithrefractorymaterial
B.Other15
156,2
5,1
(a)Entryunderthissubheading issubjecttoconditionstobedeterminedbythecompetentauthorities .SeealsoSectionII,paragraphB,ofthe
Preliminary Provisions .

318 OfficialJournaloftheEuropeanCommunities 8.12.86
SECTION XVI
MACHINERY ANDMECHANICAL APPLIANCES ;
ELECTRICAL EQUIPMENT ;PARTSTHEREOF
Notes
1.ThisSectiondoesnotcover:
(a)Transmission ,conveyororelevatorbeltsorbelting,ofartificialplasticmaterialofChapter39,orofvulcanised
rubber(headingNo40.10);orotherarticlesofakindusedinmachineryormechanicalorelectricalappliancesor
forotherindustrialpurposes,ofunhardened vulcanisedrubber(headingNo40.14);
(b)Articlesofleatherorofcomposition leather(headingNo42.04)oroffurskin(headingNo43.03),ofakindused
inmachineryormechanical appliancesorforotherindustrialpurposes;
(c)Bobbins,spools,cops,cones,cores,reelsandsimilarsupports,ofanymaterial(forexample,Chapter39,40,44
or48orSectionXV);
(d)PerforatedcardsofpaperorpaperboardforJacquardorsimilarmachines,fallingwithinheadingNo48.21;
(e)Transmission ,conveyororelevatorbeltsoftextilematerial(headingNo59.16)orotherarticlesoftextilematerial
ofakindcommonlyusedinmachineryorplant(headingNo59.17);
(f)Preciousorsemi-precious stones(natural,syntheticorreconstructed )ofheadingNo71.02or71.03,orarticles
whollyofsuchstonesofheadingNo71.15;
(g)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials(whicharegenerallyclassifiedinheadingNo39.07);
(h)Endless.belts ofmetalwireorstrip(SectionXV);
(ij)ArticlesfallingwithinChapter82or83;
(k)Vehicles,aircraft,vesselsandassociatedtransportequipmentofSectionXVII;
(1)ArticlesfallingwithinChapter90;
(m)Clocks,watchesandotherarticlesfallingwithinChapter91;
(n)Interchangeable toolsofheadingNo82.05andbrushesofakindusedaspartsofmachinesofheadingNo96.01;
similarinterchangeable toolsaretobeclassifiedaccordingtotheconstituentmaterialoftheirworkingpart(for
example,inChapter40,42,43,45or59,orheadingNo68.04or69.09);or
(o)ArticlesfallingwithinChapter97.
2.SubjecttoNote1tothisSection,Note1toChapter84andNote1toChapter85,partsofmachines(notbeingparts
ofthearticlesdescribedinheadingsNos84.64,85.23,85.24,85.25and85.27)aretobeclassifiedaccordingtothe
followingrules:
(a)Goodsof.akinddescribedinanyoftheheadingsofChapters84and85(otherthanheadingsNos84.65and
85.28)areinallcasestobeclassifiedintheirrespectiveheadings;
(b)Otherparts,ifsuitableforusesolelyorprincipally withaparticularkindofmachine,orwithanumberof
machinesfallingwithinthesameheading(includingamachinefallingwithinheadingNo84.59or85.22)areto
beclassifiedwiththemachinesofthatkindorinheadingNo84.38,84.48or84.55,asappropriate .However,
goodswhichareequallysuitableforuseprincipallywiththegoodsofheadingsNos85.13and85.15aretobe
classifiedinheadingNo85.13;
(c)AllotherpartsaretobeclassifiedinheadingNo84.65or85.28.

8.12.86 OfficialJournaloftheEuropeanCommunities319
3.Unlesstheheadingsotherwiserequire,compositemachinesconsistingoftwoormoremachinesfittedtogetherto
formawholeandothermachinesadaptedforthepurposeofperforming twoormorecomplementary oralternative
functionsaretobeclassifiedasifconsistingonlyofthatcomponent orasbeingthatmachinewhichperformsthe
principalfunction .
4.Motorsandtransmission ,conveyororelevatorbelts,formachineryorappliancestowhichtheyarefittedor,if
packedseparatelyforconvenience oftransport,whichareclearlyintendedtobefittedtoormountedonacommon
basewiththemachineorappliancewithwhichtheyareimported,aretobeclassifiedunderthesameheadingassuch
machineryorappliances .Theweightofsuchmotorsandtransmission ,conveyororelevatorbeltsistobeincludedinthe
weightsspecifiedintheTariff .
5.ForthepurposesoftheseNotes,theexpression"machine"meansanymachine,apparatusorapplianceofakind
fallingwithinSectionXVI.
Additional Notes
1.Toolsnecessaryfortheassemblyormaintenanceofmachinesaretobeclassifiedwiththosemachinesifimportedwiththem.
Interchangeable toolsimportedwithmachinesarealsotobeclassifiedtherewithiftheyformpartofthenormalequipment
ofthemachinesandarenormallysoldwiththem.
2.ShouldtheCustomssorequire,thedeclarantshallproduce,insupportofhisdeclaration,anillustrateddocument(for
example,instructions,prospectus,apagefromacatalogue,aphotograph)givingthenormaldescriptionofthemachine,its
usesandessentialcharacteristics and,inrespectofadisassembled machine,anassemblyplanandalistofthecontentsofthe
■variouspackages .
3.TheprovisionsofGeneralRuleA2(a)arealsoapplicable,attherequestofthedeclarantandsubjecttoconditions
stipulatedbythecompetentauthorities,tomachinesimportedinsplitconsignments .
4.Cases,boxesandsimilarcontainersimportedwitharticlesofthisSectionaretobeclassifiedwithsucharticlesiftheyareof
akindnormallysoldtherewith .Cases,boxesandsimilarcontainersimportedseparatelyaretobeclassifiedundertheir
appropriate headings .
5.Tfactorscoupled,evenbymeansofspecialdevices,tomachinesandmechanicalappliancesofthisSectionareinallcasesto
beclassifiedseparately(headingNo87.01).
CHAPTER 84
BOILERS,MACHINERY ANDMECHANICAL APPLIANCES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Millstones ,grindstones andotherarticlesfallingwithinChapter68;
(b)Appliancesandmachinery (forexample,pumps)andpartsthereof,ofceramicmaterial(Chapter69);
(c)Laboratory glasswareofheadingNo70.17;machineryandappliancesandpartsthereof,ofglass(headingNo
70.20or70.21);
(d)ArticlesfallingwithinheadingNo73.36or73.37andsimilararticlesofotherbasemetals(Chapters74to81);or
(e)ToolsforworkinginthehandofheadingNo85.05orelectro-mechanical domesticappliancesofheadingNo
85.06.

320 OfficialJournaloftheEuropeanCommunities 8.12.86
2.SubjecttotheoperationofNotes3and4toSectionXVI,amachineorappliancewhichanswerstoadescription in
oneormoreofheadingsNos84.01to84.21andatthesametimetoadescription inoneorotherofheadingsNos
84.22to84.60,istobeclassifiedundertheappropriate headingoftheformergroupandnotthelatter.
HeadingNo84.17is,however,tobetakennottoapplyto:
(a)Germination plant,incubatorsandbrooders(headingNo84.28);
(b)Graindampening machines (headingNo84.29);
(c)Diffusingapparatusforsugarjuiceextraction (headingNo84.30);
(d)Machineryfortheheat-treatment oftextileyarns,fabricsormadeuptextilearticles(headingNo84.40);or
(e)Machineryorplant,designedforamechanicaloperation,inwhichachangeoftemperature ,evenifnecessary,is
subsidiary .
HeadingNo84.19istobetakennottoapplyto:
(a)Sewingmachinesforclosingbagsorsimilarcontainers (headingNo84.41);or
(b)OfficemachineryofheadingNo84.54.
3.(A)ForthepurposesofheadingNo84.53,theexpression"automaticdataprocessingmachines"means:
(a)Digitalmachineshavingstoragescapableofstoringnotonlytheprocessingprogramorprogramsandthe
datatobeprocessedbutalsoaprogramfortranslating theformalprogramming languageinwhichthe
programsarewrittenintomachinelanguage .Thesemachinesmusthaveamainstoragewhichisdirectly
accessiblefortheexecutionofaprogramandwhichhasacapacityat.leastsufficienttostorethosepartsof
theprocessingandtranslatingprogramsandthedataimmediately necessaryforthecurrentprocessingrun.
Theymustalsobeablethemselves ,onthebasisoftheinstructions containedintheinitialprogram,to
modify;bylogicaldecision,itsexecutionduringtheprocessingrun;
(b)Analoguemachinescapableofsimulatingmathematical modelsandcomprisingatleast:analogueelements,
controlelementsandprogramming elements ;
(c)Hybridmachinesconsistingofeitheradigitalmachinewithanalogueelementsorananaloguemachinewith
digitalelements . '
(B)Automaticdataprocessingmachinesmaybeintheformofsystemsconsistingofavariablenumberofseparately
housedunits.Aunitistoberegardedasbeingapartofthecompletesystemifitmeetsallthefollowing
conditions :
(a)itisconnectable tothecentralprocessinguniteitherdirectlyorthroughoneormoreotherunits;
(b)itisspecificallydesignedaspart,ofsuchasystem(itmust,inparticular,unlessitisapowersupplyunit,be
abletoacceptordeliverdatainaform(codeorsignals)whichcanbeusedbythesystem).
SuchunitsimportedseparatelyarealsotobeclassifiedinheadingNo84.53.
4.HeadingNo84.62istobetakentoapply,interalia,topolishedsteelballs,themaximumandminimumdiametersof
whichdonotdifferfromthenominaldiameterbymorethan1%orbymorethan0,05mm,whichever isless.
OthersteelballsaretobeclassifiedunderheadingNo73.40.

8.12.86 Official Journal of the European Communities 321 
5. A machine which is used for more than  one purpose is, for the purpose of classification, to be treated as if its 
principal purpose were its sole purpose. 
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine whose principal purpose is not described in 
any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be 
classified in heading No 84.59. Heading No 84.59 is also to be taken to cover machines for making rope or cable (for 
example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a 
combination of such materials. 
Additional Notes 
1. For the purposes of subheading 84.06 A, the expression "aircraft engines" shall apply only to engines designed for fitting 
with an airscrew or rotor. 
2. For the purposes of subheading 84.45 C VI a), the expression "micrometric adjusting system" shall mean any device 
allowing the determination or setting to at least 1/100th (0,01) mm of the movement of an important element of a machine, 
such as the table, the spindle, or the grinding head. 
3. For the purposes of subheading 84.45 C VII, the expression "jig boring machines" shall be taken to apply only to machine-
tools which: 
(a) Carry out one or more machining operations on the coordinate principle; and 
(b) Are of such precision that any error in the travel of the work holder table and of the tool holder does not exceed 
0,005 mm. 
4. (EURATOM) The term "nuclear reactors" (subheading 84.59B) covers all the apparatus and appliances inside the area 
screened off by a biological shield, including, where appropriate, the shield itself; it also includes apparatus and appliances 
forming a whole with the parts contained inside the screen (inter alia, control rods and their operating mechanisms, 
provided these form a whole with the control rods or with other parts inside the screen). 
Heading 
number Description Rate of duty 
Autonomous 
% Conventional 
% 
84.01 Steam and other vapour generating boilers (excluding central heating hot water 
boilers capable also of producing low pressure steam); super-heated water boilers . . . 14 5,5 boilers capable also of producing low pressure steam); super-heated water boilers . . . 14 5,5 
84.02  Auxiliary plant for use with boilers of heading No 84.01 (for example, economisers, 
superheaters, soot removers, gas recoverers 'and the like); condensers for vapour 
engines and power units 14 5,5 
84.03 Producer gas and water gas generators, with or without purifiers; acetylene gas 
generators (water process) and similar gas generators, with or without purifiers .... 14 4,1 
[84.041 1 2 3 4 

322 OfficialJournaloftheEuropeanCommunities 8.12.86
I Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
84.05 Steamorothervapourpowerunits,whetherornotincorporating boilers 13 5
84.06 Internalcombustion pistonengines:
A.AircraftenginesasdefinedinAdditionalNote1tothisChapter :
I.Foruseincivilaircraft(a) 15(b) Free
\ II.Other,ofapowerof: II
I a)300kWorless. 15(b) 4,4
b)Morethan300kW 10(b) 3,2
I B.Outboardmotorsofacylindercapacityof: IIli I.325cm3orless 18 10
II.Morethan325cm3 18 7
C.Otherengines:-|||II I.Sparkignitionenginesofacylindercapacityof:IIIll
a)250cm3orless: IIIll
1.Foruseincivilaircraft(a) 22 FreeII 2.Other 22 5,8
b)Morethan250cm3: II
1.Fortheindustrialassemblyof:
Agricultural walkingtractorsofsubheading 87.01A, \
Motorvehiclesforthetransportofpersons,includingvehicles
designedforthetransportofbothpassengers andgoods,witha
seatingcapacityoflessthan15, I
Motorvehiclesforthetransportofgoodsormaterials,withan
engineofacylindercapacityoflessthan2800cm3,Il SpecialpurposemotorvehiclesofheadingNo87.03(c) 18 4,9II2.Other:l Il
aa)Foruseincivilaircraft(a) 18 Free
bb)Other 18 6,9II II.Compression ignitionengines: IIl a)Marinepropulsion engines(c) 8 5,3(d)II b)Other: IlII 1.Fortheindustrialassemblyof:
Agricultural walkingtractorsofsubheading 87.01A, Il
Motorvehiclesforthetransportofpersons,includingvehicles
designedforthetransportofbothpassengers andgoods,witha
seatingcapacityoflessthan15, I
Motorvehiclesforthetransportofgoodsormaterials,withan
engineofacylindercapacityoflessthan2500cm3,
SpecialpurposemotorvehiclesofheadingNo87.03(c) 18 4,9
2.Other 18 6,9
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .
(b)Dutytemporarily suspended inrespectofenginesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thissuspension is
subjecttocompliance withformalities andconditionstobedetermined bythecompetent authorities .
(c)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .
(d)SeeAnnex.

8.12.86 OfficialJournaloftheEuropeanCommunities 323
Il I Rateofduty
Heading
numbers DescriptionAutonomous
%Conventional
%
1' 2 3 4
84.06 D.Parts:
(cont'd) I.Ofengines,foruseincivilaircraft(a) 12(b) Freell II.Ofotherengines :II a)Foraircraft 12(b) 3,8
b)Other.......... ........ 16 4,9
84.07 Hydraulicenginesandmotors(includingwaterwheelsandwaterturbines): 1
A.Hydraulicenginesandmotors,andpartsthereof,foruseincivilaircraft(a)...15 FreellB.Otherhydraulicenginesandmotors15 6
C.Otherparts .... .. .......15 6
84.08 Otherenginesandmotors:
l.\ A.Reactionengines: I \II I.Turbo-jets : IIl a)Foruseincivilaircraft(a) 12(b) Freell b)Other,developing athrustof: \ IIl1.24525Norless 12(b) 4,4\\ 2.Morethan24525N 12(b) 3,8II II.Other(forexample,ram-jets,pulse-jets,rocketengines): \ \\\ a)Foruseincivilaircraft(a) 12(b) Freellb)Other........... ......... 12(b) 4,4l.I B.Gasturbines : \li I.Turbo-propellers : Il \
a)Foruseincivilaircraft(a) 12(b) FreeII b)Other,developing apowerof: IIIIII1.1100kWorless ......... ......... 15(b) 5,1li 2.Morethan1100kW 12(b) 3,8Il II.Other: IIIlI-I a)Foruseincivilaircraft(a)14 Free
\b)Other........ ......... 14 5,5
C.Otherenginesandmotors :||ll
I I.Foruseincivilaircraft(a)14 Free
II.Other.......... ........ 14 7
D.Parts: II
I I.Foruseincivilaircraft(a)14 Free
\ II.Other:III
a)Ofreactionenginesorofturbo-propellers 12(b) 3,8
b)Other........ .......... 14 5,5
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisipns .
(b)Dutytemporarily suspendedinrespectofengineparts,enginesandturbinesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithinthe
Community .Thissuspension issubjecttocompliance withformalitiesandconditionstobedetermined bythecompetentauthorities .

324 OfficialJournaloftheEuropeanCommunities 8.12.86
l Rateofduty
Heading
number Description Autonomous
°/oConventional
%"•
1 2 3 4
84.09 Mechanically propelledroadrollers 13 3,8
84.10)
Pumps(includingmotorpumpsandturbopumps)(orliquids,whetherornotfitted
withmeasuring devices;liquidelevatorsofbucket,chain,screw,bandandsimilar
kinds:
A.Deliverypumpsfitted,ordesignedtobefitted,withameasuringdevice 15 4,6
B.Otherpumps: ||
I I.Foruseincivilaircraft(a) 12 Free
II.Other: ||
a)Pumps 12 4
b)Parts ; 12 4
C.Liquidelevatorsofbucket,chain,screw,bandandsimilarkinds 14 4,1
84.11 Airpumps,vacuumpumpsandairorgascompressors (includingmotorandturbo
pumpsandcompressors ,andfree-piston generatorsforgasturbines);fans,blowers
andthelike:'
A.Pumpsandcompressors :ll I.Foruseincivilaircraft(a) 12 FreellII.Other:<
a)Pumps(handorfootoperated)forinflatingpneumatic tyresandthe
like 16 4,4|| b)Otherpumpsandcompressors 12 4,4
c)Parts 12 4,4
B.Free-piston generators forgasturbines 10 3,2ll C.Fans,blowersandthelike:II I.Foruseincivilaircraft(a) 13 Free
II.Other 13 4,6
84.12 Airconditioning machines,self-contained ,comprising amotor-driven fanand
elementsforchangingthetemperature andhumidityofair:
A.Foruseincivilaircraft(a) 12 Free
B.Other 12 5,3
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 325
ll■ Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.13 Furnaceburnersforliquidfuel(atomisers),forpulverised solidfuelorforgas;
mechanical stokers,mechanical grates,mechanical ashdischargers andsimilar
appliances 14 4,1
84.14 <Industrialandlaboratory furnacesandovens,non-electric :
A.Speciallydesignedfortheseparation ofirradiated nuclearfuels,forthe
treatmentofradio-active wasteorfortherecyclingorirradiatednuclearfuels
(Euratom) 11 4,1
B.Other 14 4,1
84.15 Refrigerators andrefrigerating equipment (electricalandother):
A.Refrigerators andrefrigerating equipment (excludingpartsthereof),forusein
civilaircraft(a) 13 Free
I\ B.Evaporators andcondensers ,excludingthosefordomesticrefrigerators 13 3II C.Other: IIII I.Refrigerators ofacapacityofmorethan340litres 13 3||II.Other 13 3,8
84.16 Calendering andsimilarrollingmachines (otherthanmetal-working andmetal­
rollingmachinesandglass-working machines)andcylinderstherefor 13 3,8
84.17 Machinery ,plantandsimilarlaboratory equipment ,whetherornotelectrically
heated,forthetreatmentofmaterialsbyaprocessinvolvingachangeoftemperature
suchasheating,cooking,roasting,distilling,rectifying,sterilising,'pasteurising ,
steaming,drying,evaporating ,vaporising ,condensing orcooling,notbeing
machineryorplantofakindusedfordomesticpurposes;instantaneous orstorage
waterheaters,non-electrical :
A.Machinery andequipment forthemanufacture oftheproductsmentioned in
subheading 28.51A(Euratom) 11 4,1
«B.Machinery andequipment speciallydesignedfortheseparation ofirradiated
nuclearfuels,forthetreatmentofradio-active wasteorfortherecyclingof
irradiatednuclearfuels(Euratom) 11 4,1ll C.Heatexchangeunits:II I.Foruseincivilaircraft(a) 11 Freell II.Other ..^ 11 3,5|| D.Percolators andotherappliancesformakingcoffeeandotherhotdrinks:
I.Electrically heated 18 5,8IIII.Other 12 4,4II E.Medicalandsurgicalsterilisingapparatus : \II I.Electrically heated 17 5,6IIII.Other 14 4,9ll F.Other:II I.Waterheaters,non-electric 15 4,4
II.Other 14 4,1
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

326 OfficialJournaloftheEuropeanCommunities 8.12.86
I \ Rateofduty
Heading
numberDescription Autonomous
%Conventional
°/o
1 2 3 4
84.18 Centrifuges ;filteringandpurifyingmachinery andapparatus (otherthanfilter
funnels,milkstrainersandthelike),forliquidsorgases:
A.Fortheseparation ofuraniumisotopes(Euratom) 5 3,5
B.Speciallydesignedfortheseparation ofirradiated nuclearfuels,forthe
treatmentofradio-active wasteorfortherecyclingofirradiatednuclearfuels
(Euratom) 11 4,1II C.Other: IIl
I.Machinery andapparatus (excluding partsthereof),foruseincivil
aircraft(a) 15 FreeII II.Other: IIIlll a)Centrifuges : II \·l
1.Clothes-dryers ,electrically operated,eachofadrylinencapacity
notexceeding 6kg 18 5,3\\2.Other 13 3,8
b)Machinery andapparatus (otherthancentrifuges )forfilteringor
purifyingliquidsorgases 15 4,4
84.19 Machinery forcleaningordryingbottlesorothercontainers ;machineryforfilling,
closing,sealing,capsulingorlabellingbottles,cans,boxes,bagsorothercontainers ;
otherpackingorwrappingmachinery ;machinery foraeratingbeverages ;dish
washingmachines :
A.Dishwashingmachines ,electrically operated,withorwithoutprovisionfor
drying:-
Il I.Domesticdishwashingmachines 18 4,9llII.Other 18 3,5
B.Other 13 3,5
84.20 Weighingmachinery (excludingbalancesofasensitivityof5egorbetter),including
weight-operated countingandcheckingmachines ;weighingmachineweightsofall
kinds 15 4,4
84.21 Mechanical appliances (whetherornothandoperated)forprojecting,dispersingor
sprayingliquidsorpowders;fireextinguishers (chargedornot);spraygunsand
similarappliances ;steamorsandblastingmachinesandsimilarjetprojecting
machines :
A.Fireextinguishers ,chargedornot(excluding partsthereof),foruseincivil
aircraft(a) 12 Free
B.Other ! 12 4,4
84.22 Lifting,handling,loadingorunloading machinery ,telphersandconveyors (for
example,lifts,hoists,winches,cranes,transporter cranes,jacks,pulleytackle,belt
conveyorsandteleferics),notbeingmachinery fallingwithinheadingNo84.23:
A.Machinesandapparatus (excludingpartsthereof),foruseincivilaircraft(a)... 14 Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 327
ll Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.22 B.Other:
(cont'd) I.Machinery andmechanical appliances speciallydesignedfordealingwith
highlyradio-actiVe substances (Euratom) 8 3,2ll II.Self-propelled cranesonwheels,notcapableofrunningonrails 14 5,8
III.Rolling-mill machinery :rollertablesforfeedingandremovingproducts ;
tiltersandmanipulators foringots,balls,barsandslabs 14 5,6
IV.Other 14 4,1
84.23 Excavating ,levelling,tamping,boringandextractingmachinery ,stationaryormobile,
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 ,forearth,
mineralorores:
I.Self-propelled ,track-laying orwheeled,notcapableofrunningonrails:ll a)Scrapers 15 5,8ll b)Othermachinery 15 6,5
I\ c)Parts 15 5,8ll II.Other: Il III a)Boringandsinkingmachinery 9 2,9ll,b)Other 14• 4,1
B.Pile-drivers ;snow-ploughs ,notself-propelled (including snow-plough
attachments ) 15 5,1
84.24 Agricultural andhorticultural machinery forsoilpreparation orcultivation (for
example,ploughs,harrows,cultivators ,seedandfertiliserdistributors );lawnand
sportsgroundrollers 11 3,5
84.25 Harvesting andthreshingmachinery ;strawandfodderpresses;hayorgrassmowers;
winnowing andsimilarcleaningmachinesforseed,grainorleguminous vegetables
andegg-grading andothergradingmachinesforagricultural produce(otherthan
thoseofakindusedinthebreadgrainmillingindustryfallingwithinheading
No84.29) .. 11 3,5
84.26 Dairymachinery (includingmilkingmachines) 11 4,1
84.27 Presses,crushersandothermachinery ,ofakindusedinwine-making ,cider-making ,
fruitjuicepreparation orthelike 12 4
84.28 Otheragricultural ,horticultural ,poultry-keeping andbee-keeping machinery ;germi­
nationplantfittedwithmechanical orthermalequipment ;poultryincubators and
brooders 12 3,8
84.29 Machinery ofakindusedinthebreadgrainmillingindustry,andothermachinery
(otherthanfarmtypemachinery )fortheworkingofcerealsordriedleguminous
vegetables 13 4,6

328 OfficialJournaloftheEuropeanCommunities 8.12.86
li I Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.30'
Machinery ,notfallingwithinanyotherheadingofthisChapter,ofakindusedinthe
followingfoodordrinkindustries :bakery,confectionery ,chocolatemanufacture ,
macaroni,ravioliorsimilarcerealfoodmanufacture ,thepreparation ofmeat,fish,
fruitorvegetables (includingmincingorslicingmachines),sugarmanufacture or
brewing 13 3,8
84.31 Machinery formakingorfinishingcellulosicpulp,paperorpaperboard : IllII A.Formakingpaperorpaperboard 12 3,8IIB.Other 14 4,1
84.32 Book-binding machinery ,includingbook-sewing machines 11 3,5
84.33 Paperorpaperboard cuttingmachinesofallkinds;othermachineryformakingup
paperpulp,paperorpaperboard 13 3,8
84.34 Machinery ,apparatusandaccessories fortype-founding ortype-setting ;machinery ,
otherthanthemachine-tools ofheadingNo84.45,84.46or84.47,forpreparingor
workingprintingblocks,platesorcylinders;printingtype,impressedflongsand
matrices,printingblocks,platesandcylinders;blocks,plates,cylindersand
lithographic stones,preparedforprintingpurposes (forexample,planed,grainedor
polished):
A.Type-founding ortype-setting machines :
I.Forfoundingandsetting(forexample,linotypes,monotypes ,intertypes). 6. 2,2llII.Other 13 4,1II B.Blocks,plates,cylindersandothersimilararticles,otherthanlithographic stones 16 4,9llC.Other 14' 4,1
.84.35 Otherprintingmachinery ;machinesforusesancillarytoprinting :
A.Printingmachinery :
I.Cylinderletterpressprintingmachines ,printingonlyonesideofthesheet
ateachpass:o
Il a)Single-revolution machines 12 3Il b)Two-revoluton machines 10 3ll II.Rotarypresses 11 3IlIII.Other 11 3||B.Machinesforusesancillarytoprinting 13 3
84.36 Machinesforextrudingman-made textiles;machinesofakindusedforprocessing
naturalorman-made textilefibres;textilespinningandtwistingmachines ;textile
doubling,throwingandreeling(includingweft-winding )machines 12 3,8
84.37V
Weavingmachines,knittingmachinesandmachinesformakinggimpedyarn,tulle,
lace,embroidery ,trimmings ,braidornet;machinesforpreparingyarnsforuseon
suchmachines,includingwarpingandwarpsizingmachines :ll A.Weavingmachines 11 3,5II B.Knittingmachines 13 4,4
C.Machinesformakinggimpedyarn,tulle,lace,embroidery ,trimmings ,braidor
10 3,2llD.Machinesforpreparingyarnsforuseontheabovemachines ,includingwarping
andwarpsizingmachines •13
3,8

8.12.86 OfficialJournaloftheEuropeanCommunities 329
ll Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.38 Auxiliarymachinery forusewithmachinesofheadingNo84.37(forexample,
dobbies,Jacquards,automaticstopmotionsandshuttlechangingmechanisms );parts
andaccessories suitableforusesolelyorprincipally withthemachinesofthepresent
headingorwithmachinesfallingwithinheadingNo84.36or84.37(forexample,
spindlesandspindleflyers,cardclothing,combs,extrudingnipples,shuttles,healds
andheald-lifters andhosieryneedles) 12 3,8
84.39 Machinery forthemanufacture orfinishingoffeltinthepieceorinshapes,including
felt-hatmakingmachinesandhat-making blocks 13 3,8
84.40 Machinery forwashing,cleaning,drying,bleaching,dyeing,dressing,finishingor
coatingtextileyarns,fabricsormade-uptextilearticles(includinglaundryanddry­
cleaningmachinery),fabricfolding,reelingorcuttingmachines ;machinesofakind
usedinthemanufacture oflinoleumorotherfloorcoveringsforapplyingthepaste
tothebasefabricorothersupport;machinesofatypeusedforprintingarepetitive
design,repetitivewordsoroverallcolourontextiles,leather,wallpaper,wrapping
paper,linoleumorothermaterials,andengravedoretchedplates,blocksorrollers
therefor :
A.Ironingmachinesandpresses,electrically heated 16 4,6
B.Clothes-washing machines ,eachofadrylinencapacityhotexceeding 6kg;
domesticwringers :II I.Electrically operated19 5,1||II.Other 12 3,8
C.Other 13 3,8
84.41 Sewingmachines ;furniturespeciallydesignedforsewingmachines ;sewingmachine
needles :
A,Sewingmachines ;furniturespeciallydesignedforsewingmachines :
I.Sewingmachines (lock-stitch only),withheadsofaweightnotexceeding
16kgwithoutmotoror17kgincludingthemotor;sewingmachineheads
(lock-stitch only),ofaweightnotexceeding 16kgwithoutmotoror
17kgincludingthemotor:'
a)Sewingmachineshavingavalue(notincludingframes,tablesor
furniture)ofmorethan65ECUeach 12 6II b)Other 12 —II II.Othersewingmachinesandothersewingmachineheads 12 4,4||III.Parts;furniturespeciallydesignedforsewingmachines 12 5,8
B.Sewingmachineneedles14 4,9
84.42 Machinery (otherthansewingmachines)forpreparing ,tanningorworkinghides,
skinsorleather(includingbootandshoemachinery ) 13 4,1

330 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.43
13 3,8
84.44
11
134,1
4,9
84.45
11
116,5
4,1Converters ,ladles,ingotmouldsandcastingmachines,ofakindusedinmetallurgy
andinmetalfoundries
Rollingmillsandrollstherefor :
A.Rollingmillsspeciallydesignedfortherecyclingofirradiatednuclearfuels
(Euratom)
B.Other
Machine-tools forworkingmetalormetalcarbides,notbeingmachinesfallingwithin
headingNo84.49or84.50:
A.Speciallydesignedfortherecyclingofirradiatednuclearfuels(forexample,
sheathing ,unsheathing ,shaping):
I.Automated bycodedinformation (Euratom)
II.Other(Euratom).
B.Machine-tools operating byelectro-erosion orotherelectrical processes ;
ultrasonic machine-tools :
I.Automated bycodedinformation ^
II.Other
C.Othermachine-tools :
I.Lathes :
a)Automated bycodedinformation
b)Other
II.Boringmachines :
a)Automated bycodedinformation
b)Other
III.Planingmachines :
a)Automated bycodedinformation
b)Other.......'
IV.Shapingmachines,sawingmachinesandcutting-off machines ,broaching
machinesandslottingmachines :
a)Automated bycodedinformation
b)Other4.4
2.58
8
10
10
8
8
8
85
4,9
4,4
3
5,3
4,9
V.Millingmachinesanddrillingmachines :6
6
12
123,8
2,2
5,5
5,3a)Automated bycodedinformation .
b)Other
VI.Sharpening ,trimming,grinding,honingandlapping,polishingorfinishing
machinesandsimilarmachinesoperatingbymeansofgrindingwheels,
abrasivesorpolishingproducts :
a)Fittedwithamicrometric adjustingsystemwithinthemeaningof
Additional Note2tothisChapter :
1.Automated bycodedinformation
2.Other
b)Other:
1.Automated bycodedinformation
2.Other
VII.Jigboringmachines :
a)Automated bycodedinformation
b)Other10
10
4
4
6
65
4,9
2,5
2,2
3,8
2,2

8.12.86 OfficialJournaloftheEuropeanCommunities 331
liI-I Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.45 C.VIII.Gear-cutting machines :
(cont'd) a)Forcuttingcylindrical gears:||IIll 1.Automated bycodedinformation 10 5,3ll2.Other 10 4,9Il b)Forcuttingothergears: II\\ 1.Automated bycodedinformation 6 3,8ll2.Other 6 3,5\\ IX.Presses,otherthanthosefallingwithinsubheadings 84.45CXandCXI:\\II a)Automated bycodedinformation 12 5,5
b)Other 12 5
l.\ X.Bending,folding,flattening ,shearing,punchingandnotchingmachines :IIIll a)Automated bycodedinformation 8 4
I.\ b)Other 8 2,5Il XI.Forgingmachinesandstampingmachines : \ III a)Automated bycodedinformation 6 4,4II b)Other 6 2,5
XII.Other • 9 4,9
84.46 Machine-tools forworkingstone,ceramics,concrete,asbestos-cement andlike
mineralmaterialsorforworkingglassinthecold,otherthanmachinesfallingwithin
headingNo84.49
013 3,8
84.47 Machine-tools forworkingwood,cork,bone,ebonite(vulcanite),hardartificial
plasticmaterialsorotherhardcarvingmaterials,otherthanmachinesfallingwithin
headingNo84.49 11 5,8
84.48 Accessories andpartssuitableforusesolelyorprincipally withthemachinesfalling
withinheadingsNos84.45to84.47,includingworkandtoolholders,self-opening
dieheads,dividingheadsandotherappliancesformachine-tools ;toolholdersforany
typeoftoolormachine-tool forworkinginthehand 8 2,9
84.49 Toolsforworkinginthehand,pneumaticorwithself-contained non-electric motor 13 3
84.50 Gas-operated welding,brazing,cuttingandsurfacetemperingappliances 12 3,8
84.51 Typewriters ,otherthantypewriters incorporating calculating mechanisms ;cheque­
writingmachines :IlA.Typewriters 16 4,6II B.Cheque-writing machines 13 3,8

332 OfficialJournaloftheEuropeanCommunities 8.12.86
Il|| Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.52 Calculating machines ;accounting machines,cashregisters,postage-franking
machines,ticket-issuing machinesandsimilarmachines,incorporating acalculating
device:li A.Electronic calculating machines 14 12
B.Other 12 4,1
84.53 Automatic dataprocessing machinesandunitsthereof;magneticoropticalreaders,
machinesfortranscribing dataontodatamediaincodedformandmachinesfor
processing suchdata,notelsewherespecifiedorincluded :
A.Automatic dataprocessing machines,andunitsthereof,'foruseincivil
aircraft(a) 11 Free
B.Other 11 4,9
84.54 Otherofficemachines (forexample,hectograph orstencilduplicating machines,
addressing machines,coin-sorting machines,coin-counting andwrappingmachines,
pencil-sharpening machines,perforating andstaplingmachines):IIA.Addressing machinesandaddressplateembossing machines 16 4,6
B.Other 15 4,4
84.55 Partsandaccessories (otherthancovers,carryingcasesandthelike)suitableforuse
solelyorprincipally withmachinesofakindfallingwithinheadingNo84.51,84.52,
84.53or84.54: ,
A.Addressplates 18 4,9
B.Partsandaccessories forelectronic calculating machinesfallingwithinsub­
heading84.52A 14 6,3
C.Other 12 4
84.56 Machinery forsorting,screening,separating ,washing,crushing,grindingormixing
earth,stone,oresorothermineralsubstances ,insolid(includingpowderandpaste)
form;machineryforagglomerating ,mouldingorshapingsolidmineralfuels,ceramic
paste,unhardened cements,plasteringmaterialsorothermineralproductsinpowder
orpasteform;machinesforformingfoundrymouldsofsand 13 3
84.57 Glass-working machines (otherthanmachinesforworkingglassinthecold);
machinesforassembling electricfilamentanddischargelampsandelectronic and
similartubesandvalves:
A.Glass-working machines (otherthanmachinesforworkingglassinthecold)... 11 3,5
B.Machinesforassembling electricfilamentanddischargelampsandelectronic
andsimilartubesandvalves 12 3,8•
84.58 Automatic vendingmachines (forexample,stamp,cigarette,chocolateandfood
machines),notbeinggamesofskillorchance 13 3,8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 333
|| I Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
84.59 Machines,andmechanical appliances ,havingindividualfunctions,notfallingwithin
anyotherheadingofthisChapter:||A.Forthemanufacture oftheproductsmentioned insubheading 28.51A(Euratom) 11 4,1||B.Nuclearreactors(Euratom) 10 6,2
C.Speciallydesignedfortherecyclingofirradiatednuclearfuels(forexample,
sinteringofradio-active metaloxides,sheathing)(Euratom) 11 4,1
D.Ropeorcablemakingmachinery ,includingelectricwireafidcablemaking
machines :
I.Stranding ,twisting,cablingandsimilarmachinesandappliances 12 3,8
II.Othermachinesandappliances (forexample,reinforcing ,taping,insu­
latingandthelikeforthepreparation ,coating,finishingofropesand
cables) 14' 4,9
E.Other: I \
I.Thefollowinggoods,foruseincivilaircraft :II I
Hydropneumatic sphericalbatteries ; II III Mechanical actuatorsforthrustreversers ;II IIl Toiletunits,speciallydesigned; l
Airhumidifiers anddehumidifiers ; I
Servo-mechanisms ,non-electric ; \ I
Hydraulic servo-motors ,non-electric ; I
Non-electric startermotors; \ I
Pneumatic startersforjetengines; \ I
Windscreen wipers,non-electric ;
Propellerregulators ,non-electric (a) 15 Free
II.Other 15 4,4
84.60 Mouldingboxesformetalfoundry;mouldsofatypeusedformetal(otherthaningot-
moulds),formetalcarbides,forglass,formineralmaterials (forexample,ceramic
pastes,concreteorcement)orforrubberorartificialplasticmaterials 13 3,8
84.61 Taps,cocks,valvesandsimilarappliances,forpipes,boilershells,tanks,vatsandthe
like,includingpressurereducingvalvesandthermostatically controlled valves:|| A.Pressurereducingvalves 15 4,4
B.Other 16 4,6
84.62 Ball,rollerorneedlerollerbearings 18 9
84.63 Transmission ,shafts,cranks,bearinghousings,plainshaftbearings,gearsandgearing
(includingfrictiongearsandgear-boxes andothervariablespeedgears),flywheels,
pulleysandpulleyblocks,clutchesandshaftcouplings :
A.Foruseincivilaircraft(a) . 16 Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

334 OfficialJournaloftheEuropeanCommunities 8.12.86
llIl Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.63 B.Other : I
(cont'd) I.Housingsforball,rollerorneedlerollerbearings,whetherornotin­
corporating bearings 16 7||II.Other 16 4,9
84.64 Gasketsandsimilarjointsofmetalsheetingcombined withothermaterial (for
example,asbestos,feltandpaperboard )oroflaminated metalfoil;setsor
assortments ofgasketsandsimilarjoints,dissimilarincomposition ,forengines,pipes,
tubesandthelike,putupinpouches,envelopesorsimilarpackings :II A.Foruseincivilaircraft(a) 14 Free||B.Other......... .......14 4,1
84.65 Machinery parts,notcontaining electricalconnectors ,'insulators,coils,contactsor
otherelectricalfeaturesandnotfallingwithinanyotherheadingofthisChapter : I
A.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sectionsorwire,of
solidsection,thegreatestdiameterofwhichdoesnotexceed25mm 15 3,5IlB.Other 15 4,4
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 335
CHAPTER 85
ELECTRICAL MACHINERY ANDEQUIPMENT ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Electrically warmedblankets,bedpads,foot-muffs andthelike;electrically warmedclothing,footwearandear
padsandotherelectrically warmedarticleswornonorabouttheperson;
(b)ArticlesofglassofheadingNo70.11;or
(c)Electrically heatedfurnitureofChapter94.
2.HeadingNo85.01istobetakennottoapplytogoodsdescribedinheadingNo85.08,85.09or85.21,otherthan
metaltankmercuryarcrectifierswhichremainclassifiedinheadingNo85.01.
3.HeadingNo85.06istobetakentoapplyonlytothefollowingelectro-mechanical machinesoftypescommonly used
fordomesticpurposes :
(a)Vacuumcleaners,floorpolishers,foodgrindersandmixers,fruitjuiceextractorsandfans,ofanyweight;
(b)Othermachinesprovidedtheweightofsuchothermachinesdoesnotexceed20kg.
Theheadingdoesnot,however,applytodishwashingmachines (headingNo84.19),centrifugal andother
clotheswashingmachines (headingNo84.18or84.40),rollerandotherironingmachines (headingNo84.16or
84.40),sewingmachines (headingNo84.41)ortoelectro-thermic appliances (headingNo85.12).
4.ForthepurposesofheadingNo85.19,"printedcircuits"aretobetakentobecircuitsobtainedbyformingonan
insulating base,byanyprintingprocess(forexample,embossing ,plating-up ,etching)orbythe"film-circuit"
technique ,conductor elements,contactsorotherprintedcomponents (forexample,inductances ,resistors,capacitors )
aloneorinterconnected according toapre-established pattern,otherthanelementswhichcanproduce,rectify,
modulateoramplifyanelectricalsignal(forexample,semi-conductor elements).
Theterm"printedcircuits"doesnotcovercircuitscombinedwithelementsotherthanthoseobtainedduringthe
printingprocess.Printedcircuitsmay,however,befittedwithnon-printed connecting elements .
Thin-orthick-filmcircuitscomprising passiveandactiveelementsobtainedduringthesametechnological processare
tobeclassifiedinheadingNo85.21.
5.ForthepurposesofheadingNo85.21:
(A)"Diodes,transistors andsimilarsemi-conductor devices"aretobetakentobethosedevicestheoperationof
whichdependsonvariations inresistivityontheapplication ofanelectricfield;
(B)"Electronic microcircuits "aretobetakentobe:
(a)Microassemblies ofthe"fagot"module,mouldedmodule,micromodule andsimilartypes,consistingof
discrete,activeorbothactiveandpassiveminiaturised components whicharecombinedandinterconnected ;
(b)Monolithic integrated circuitsinwhichthecircuitelements (diodes,transistors ,resistors,capacitors ,
interconnections ,etc.)arecreatedinthemass(essentially )andonthesurfaceofasemi-conductor material
(dopedsilicon,forexample)andareinseparably associated ;

336 OfficialJournaloftheEuropeanCommunities8.12.86
(c)Hybridintegrated circuitsinwhichpassiveandactiveelements,someobtainedbythin-orthick-film
technology (resistors,capacitors ,interconnections ,etc.),othersbysemi-conductor technology (diodes,
transistors ,monolithic integrated circuits,etc.),arecombined ,toallintentsandpurposesindivisibly ,ona
singleinsulatingsubstrate (glass,ceramic,etc.).Thecircuitsmayalsoincludeminiaturised discrete
components .
Fortheclassification ofthearticlesdefinedinthisNote,headingNo85.21shalltakeprecedence overanyother
headingintheTariffwhichmight,coverthembyreferenceto,inparticular ,theirfunction .
Additional Note
Subheading 85.15AIIIb)2dd)alsocoverstelevisionreceiverswithoutmonitors(videotuners)whichcanbeconnected,for
example,torecordingandreproduction apparatusfortelevisionpicturesandsound.
IIll Rateofduty
Heading
numberDescription Autonomous
%Conventional
°/o
1 2 3 4
85.01 Electricalgoodsofthefollowingdescriptions :generators ,motors,converters (rotary
orstatic),transformers ,rectifiersandrectifyingapparatus,inductors :
A.Thefollowinggoods,foruseincivilaircraft :
Generators ,converters (rotaryorstatic),transformers ,rectifiersandrectifying
apparatus ,inductors ;
Electricmotorsofanoutputofnotlessthan0,75kWbutlessthan150kW(a) 12 FreeII B.Othermachinesandapparatus : Il
I.Generators ,-motors(whetherornotequippedwithspeedreducing,
changingorstep-upgear)androtaryconverters :II a)Synchronous motorsofanoutputofnotmorethan18W14 8,5|| b)Other12 5
II.Transformers ,staticconverters ,rectifiersandrectifying apparatus ;
inductors 16 6,5
C.Parts 15 4,4
85.02 Electro-magnets ;permanent magnetsandarticlesofspecialmaterialsforpermanent
magnets,beingblanksofsuchmagnets;electro-magnetic andpermanent magnet
chucks,clamps,vicesandsimilarworkholders;electro-magnetic clutchesand
couplings ;electro-magnetic brakes;electro-magnetic liftingheads15 4,4
85.03 Primarycellsandprimarybatteries 20 8,9
85.04 Electricaccumulators :|| A.Foruseincivilaircraft(a) 20 FreeIl B.Other : III I.Lead-acid accumulators 20 6,2
II.Otheraccumulators 17 5,1II III.Parts:\ \ || a)Woodenseparators10 3,2.||b)Other17 '5,6
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 Official Journal of the European Communities 337 
Heading 
number Description 
2 
Tools for working in the hand, with self-contained electric motor 
Electro-mechanical domestic appliances, with self-contained electric motor: 
A. Vacuum cleaners and floor polishers . . 
B. Other Rate of duty 
Autonomous 
% 
85.05 
85.06 14 
19 
19 
85.07 
85.08 
85.09 
85.10 Shavers and hair clippers, with self-contained electric motors: 
A. Shavers 
B. Hair clippers . . 
Electrical starting and ignition equipment for internal combustion engines (including 
ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs 
and glow plugs); generators (dynamos and alternators) and cut-outs for use in 
conjunction with such engines : 
A. For use in civil aircraft, excluding parts of such goods (a) 
B. Other: 
I.. Starter motors, generators and cut-outs 
II. Ignition magnetos, including magneto-dynamos and magnetic flywheels . . 
III. Glow plugs .' 
IV. Other 
Electrical lighting and signalling equipment and electrical windscreen wipers, 
defrosters and demisters, for cycles or motor vehicles: 
A. Lighting equipment, other than equipment of heading No 85.08 
,B. Sound signalling equipment 
C. Other : 
Portable electric battery and magneto lamps, other than lamps falling within heading 
No 85.09: 
A. Miners' safety lamps 
B. Other 13 
14 
18 
14 
18 
21 
20 
17 
14 
15 
15 
18 4,6 
4,1 
Free 
5,6 
4,9 
6,3 
5,8 
4,9 
5 
5 
5.1 
7.2 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the 
Preliminary Provisions; Conventional 
1 3 4 
4,5 
4 
5,1 

338 OfficialJournaloftheEuropeanCommunities 8.12.86
l \ Rateofduty
Heading
numberDescription Autonomous
%Conventional
°/o
1 2 3 4
85.11 Industrialandlaboratory electricfurnaces,ovensandinductionanddielectricheating
equipment ;electricorlaser-operated welding,brazing,solderingorcuttingmachines
andapparatus :
A.Furnaces,ovens,inductionanddielectricheatingequipment :
I.Speciallydesignedfortheseparation ofirradiatednuclearfuels,forthe
treatmentofradio-active wasteorfortherecyclingofirradiatednuclear
fuels(Euratom) 11 4,1||II.Other 14 4,1
B.Electricorlaser-operated welding,brazing,solderingorcuttingmachinesand
apparatus :....« 15 5,1
85.12 Electricinstantaneous orstoragewaterheatersandimmersion heaters;electricsoil
heatingapparatus andelectricspaceheatingapparatus ;electrichairdressing
appliances (forexample,hairdriers,haircurlers,curlingtongheaters)andelectric
smoothingirons;electro-thermic domesticappliances ;electricheatingresistors,other
thanthoseofcarbon:
A.Electricinstantaneous orstoragewaterheatersandimmersion heaters :ll I.Foruseincivilaircraft,excludingpartsofsuchgoods(a) 20 FreeIIII.Other : 20 5,3
B.Electricsoilheatingapparatusandelectricspaceheatingapparatus : \II I.Foruseincivilaircraft,excludingpartsofsuchgoods(a) 21 Free||II.Other 21 5,6
C.Electrichairdressingappliances (forexample,hairdriers,haircurlers,curling
tongheaters) 19 6II D.Electricsmoothing irons 20 6|| E.Electro-thermic domesticappliances : I
I.Electriccookingstoves,ranges,ovensandfoodwarmers(excludingparts
thereof),foruseincivilaircraft(a) 19 FreellII.Other > 19 5,1
F.Electricheatingresistors .. 18 4,9
85.13 Electrical linetelephonic andtelegraphic apparatus (includingsuchapparatusfor
carrier-current linesystems):||A.Apparatusforcarrier-current linesystems 16 4,6
B.Other :..' 15 7)5
85.14 Microphones andstandstherefor;loudspeakers ;audio-frequency electricamplifiers :liA.Foruseincivilaircraft,excludingpartsofsuchgoods(a) 18 Free
B.Other 18 4,9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 339
II Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
85.15 Radiotelegraphic andradiotelephonic transmission andreceptionapparatus ;radio­
broadcasting andtelevisiontransmission andreceptionapparatus (includingreceivers
incorporating soundrecorders orreproducers )andtelevision cameras;radio
navigational aidapparatus ,radarapparatusandradioremotecontrolapparatus :
A.Radiotelegraphic andradiotelephonic transmission andreceptionapparatus ;
radio-broadcasting andtelevision transmission andreception apparatus
(includingreceiversincorporating soundrecordersorreproducers )andtelevision
cameras :
I.Transmitters :■
a)Radiotelegraphic andradiotelephonic apparatus ,foruseincivil
aircraft(a) ' 18 FreeIl b)Other. \ 18 4,9||II.Transmitter -receivers :\ \
a)Radiotelegraphic andradiotelephonic apparatus ,foruseincivil
aircraft(a) ! 20 FreeII b)Other 20 6,5Il III.Receivers ,whetherornotincorporating soundrecordersorreproducers : \
a)Radioreceiversandradiotelegraphic andradiotelephonic apparatus ,
foruseincivilaircraft(a). 22 FreeII b)Other: I
1.Pocketreceiversforcallingorpaging 22- 12II2.Other:\ \II aa)Radiotelegraphic andradiotelephonic receivers 22 14l bb)Radio-broadcast receivers : \||11.Clockradios 22 Freeli22.Receivers ofakindusedinmotorvehicles 22 14
33.Otherreceiverscapableofoperatingwithoutanexternal
sourceofpower: \
aaa)Incorporating soundrecordersorreproducers.... 22 14
bbb)Other 22 Free
44.Otherreceivers,incapable ofoperating withoutan
.externalsourceofpower,with,inthesamehousing,one
ormorebuilt-inloudspeakers 22 14
55.Otherreceivers 22 14
cc)Television receivers,withintegraltube 22 14li dd)Television receivers,withoutintegraltube 22 14liIV.Television cameras 17 4,9
B.Otherapparatus : l
I.Foruseincivilaircraft(a) 16 Free
II.Other 16 6,2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

340 OfficialJournaloftheEuropeanCommunities 8.12.86
II I Rateofduty
Heading
number ■Description Autonomous
%Conventional
%
1 2 3 .4
85.15 C.Parts:
(cont'd) I.Assemblies andsub-assemblies consistingoftwoormorepartsorpieces
fastenedorjoinedtogether,forapparatus fallingwithinsubheading
85.15BIandforuseincivilaircraft(a)
II.Other:
a)Cabinetsandcases:22 Free
ll1.Ofwood 16 4,6||2.Ofothermaterials 20 5,3
b)Partsofbasemetal,turnedfrombars,rods,angles,shapes,sectionsor
wire,ofsolidsection,thegreatestdiameterofwhichdoesnotexceed
25mm 22 5,8
c)Other • , 22 7,2
85.16 Electrictrafficcontrolequipment forrailways,roadsorinlandwaterways and
equipment usedforsimilarpurposesinportinstallations oruponairfields 15 •4,4
85.17 Electricsoundorvisualsignallingapparatus (suchasbells,sirens,indicatorpanels,
burglarandfirealarms),otherthanthoseofheadingNo85.09or85.16:liA.Foruseincivilaircraft,excludingpartsofsuchgoods(a) 15 Free
B.Other ' 15 4,4
85.18 Electricalcapacitors,fixedorvariable:\lA.Fixedcapacitors ,otherthanelectrolytic 17 4,9
B.Other 17 7
85.19 Electricalapparatusformakingandbreakingelectricalcircuits,fortheprotectionof
electricalcircuits,orformakingconnections toorinelectricalcircuits(forexample,
switches,relays,fuses,lightningarresters,surgesuppressors ,plugs,lampholders and
junctionboxes);resistors,fixedorvariable(includingpotentiometers ),otherthan
heatingresistors;printedcircuits;switchboards (otherthantelephoneswitchboards )
andcontrolpanels:
A.Electrical apparatus formakingandbreakingelectricalcircuits,forthe
protection ofelectricalcircuitsorformakingconnections toorinelectrical
circuits 16 4,6
B.Resistors,fixedorvariable (includingpotentiometers ),otherthanheating
resistors 16 5,3
C.Printedcircuits 15 6,2
D.Switchboards andcontrolpanels 14 4,1
(a)Entryunderthis,subheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 341
II l1Rateofduty
Heading
numberDescription
*Autonomous
%Conventional
%
1 2 3 4
85.20 Electricfilamentlampsandelectricdischargelamps(includinginfra-redandultra­
violetlamps);arclamps:
,A.Filamentlampsforlighting :• •
ll I.Sealedbeamlampsforuseincivilaircraft(a) 15 Free||II.Other 15 6||B.Otherlamps 18 4,9
C.Parts 18 5,1
85.21 Thermionic ,coldcathodeandphoto-cathode valvesandtubes(includingvapouror
gasfilledvalvesandtubes,cathode-ray tubes,televisioncameratubesandmercury
arcrectifyingvalvesandtubes);photocells ;mountedpiezo-electric crystals;diodes,
transistors andsimilarsemi-conductor devices;lightemittingdiodes;electronicmicro­
circuits :
A.Valvesandtubes:ll I.Rectifying valvesandtubes ,20 5,3
II.Television cameratubes;imageconverterorintensifier tubes;photo­
multipliers17 4,9ll III.Cathode-ray tubesfortelevisionsets19 15Il IV.Phototubes (photoemissive cells)16 4,6IIV.Other....... .........19 5,1||B.Photocells ,includingphoto-transistors16 4,6||C.Mountedpiezo-electric crystals20 8
D.Diodes,transistors andsimilarsemi-conductor devices;lightemittingdiodes;
electronic microcircuits :II I.Wafersnotyetcutintochips21 9||II.Other 21 14
E.Parts......... ........
15 5,8
85.22 Electricalappliancesandapparatus,havingindividualfunctions,notfallingwithinany
otherheading .inthisChapter:
A.Forthemanufacture oftheproductsmentioned insubheading 28.51A(Euratom)11 4,1
B.Speciallydesignedfortheseparation ofirradiatednuclearfuels,forthe
treatmentofradio-active wasteorfortherecyclingofirradiatednuclearfuels
(Euratom)11 4,1|| C.Other: III I.Flightrecorders,foruseincivilaircraft(a)13 Free||II.Otherappliances andapparatus13 7
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

342 OfficialJournaloftheEuropeanCommunities 8.12.86
I Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
85.22'C.III.Parts:
(cont'd) a)Assemblies andsub-assemblies consistingoftwoormorepartsor
piecesfastenedorjoinedtogether,forflightrecorders,foruseincivil
aircraft(a)... 13 Free
b)Other 13 7
85.23 Insulated (includingenamelledoranodised)electricwire,cable,bars,stripandthe
like(includingco-axialcable),whetherornotfittedwithconnectors :|| A.Ignitionwiringsetsandwiringsets,foruseincivilaircraft(a) 17 Free
B.Other * 17 6,5
85.24i
Carbonbrushes,arc-lampcarbons,batterycarbons,carbonelectrodes andother
carbonarticlesofakindusedforelectricalpurposes :ll A.Electrodes forelectrolysis installations 9 5,8.II B.Heatingresistors,otherthanthosefallingwithinheadingNo85.12 14 4,1llC.Other .. 12 5,3
85.25 Insulatorsofanymaterial :IIA.Ofceramicmaterials 19 10Il B.Ofartificialplasticmaterialsorofglassfibre 19 7,7llC.Ofothermaterials 19 6,2
85.26 Insulatingfittingsforelectricalmachines,appliancesorequipment ,beingfittings
whollyofinsulatingmaterialapartfromanyminorcomponents ofmetalincor­
poratedduringmouldingsolelyforpurposesofassembly,butnotincludinginsulators
fallingwithinheadingNo85.25:<
Il A.Ofceramicmaterialsorofglass 17 10liB.Ofhardenedrubberorofbituminous materials 14 4,9ll C.Ofartificialplasticmaterials 19 7,5llD.Ofothermaterials . 16 6,2
85.27 Electricalconduittubingandjointstherefor,ofbasemetallinedwithinsulating
material 14 4,9
85.28 Electricalpartsofmachinery andapparatus,notbeinggoodsfallingwithinanyofthe
precedingheadingsofthisChapter 14 4,1
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities 343
SECTION XVII
VEHICLES ,AIRCRAFT ,
VESSELS ANDASSOCIATED TRANSPORT EQUIPMENT
Notes v
1.ThisSectiondoesnotcoverarticlesfallingwithinheadingNo97.01,97.03or97.08,orbobsleighs ,toboggansandthe
likefallingwithinheadingNo97.06.
2.Throughout thisSectiontheexpressions "parts"and"partsandaccessories"aretobetakennottoapplytothe
followingarticles,whetherornottheyareidentifiable asforthegoodsofthisSection:
(a)Joints,washersandthelike(classifiedaccordingtotheirconstituent materialorinheadingNo84.64);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials(whicharegenerallyclassifiedinheadingNo39.07);
(c)ArticlesfallingwithinChapter82(tools);
(d)ArticlesfallingwithinheadingNo83.11;
(e)Machinesandmechanical appliancesandotherarticlesfallingwithinheadingsNos84.01to84.59,84.61or84.62
andpartsofenginesandmotorsfallingwithinheadingNo84.63;
(f)Electricalmachinery andequipment (Chapter85);
(g)ArticlesfallingwithinChapter90;
(h)Clocks(Chapter91);
(ij)Arms(Chapter93);
(k)Brushesofakindusedaspartsofvehicles(headingNo96.01).
3.References inChapters86to88topartsoraccessories aretobetakennottoapplytopartsoraccessories whichare
notsuitableforusesolelyorprincipallywiththearticlesofthoseChapters .Apartoraccessorywhichanswerstoa
description intwoormoreoftheheadingsofthoseChaptersistobeclassifiedunderthatheadingwhichcorresponds
totheprincipaluseofthatpartoraccessory .
4.Flyingmachinesspeciallyconstructed sothattheycanalsobeusedasroadvehiclesareclassifiedasflyingmachines .
Amphibious motorvehiclesareclassifiedasmotorvehicles.
5.Air-cushion vehiclesaretobeclassifiedwithinthisSectionwiththevehiclestowhichtheyaremostakinasfollows :
(a)InChapter86ifdesignedtotravelonaguide-track (hovertrains );
(b)InChapter87ifdesignedtotraveloverlandoroverbothlandandwater;
(c)InChapter89ifdesignedtotraveloverwater,whetherornotabletolandonbeachesorlanding-stages oralso
abletotraveloverice.
Partsandaccessories ofair-cushion vehiclesaretobeclassifiedinthesamewayasthoseofvehiclesfallingwithinthe
headinginwhichtheair-cushion vehiclesareclassifiedundertheaboveprovisions .

344 OfficialJournaloftheEuropeanCommunities 8.12.86
Hovertrain trackfixturesandfittingsaretobeclassifiedasrailwaytrackfixturesandfittings,andtrafficcontrol
equipmentforhovertraintransportsystemsastrafficcontrolequipmentforrailways .
Additional Notes
1.SubjecttotheprovisionsofAdditionalNote3toChapter89,toolsandarticlesnecessaryforthemaintenance orrepairof
vehicles,aircraftorvesselsaretoheclassifiedwiththosevehicles,aircraftorvesselsifimportedwiththem.Other
accessoriesimportedwithvehicles,aircraftorvesselsarealsotoheclassifiedtherewithiftheyformpartofthenormal
equipmentofthevehicles,aircraftorvesselsandarenormallysoldwiththem.
2.TheprovisionsofGeneralRuleA2(a)arealsoapplicable,attherequestofthedeclarantandsubjecttoconditions
stipulatedbythecompetentauthorities ,togoodsfallingwithinheadingsNos86.10,88.05,89.03and89.05importedin
splitconsignments .
CHAPTER 86
RAILWAY ANDTRAMWAY LOCOMOTIVES ,ROLLING-STOCK ANDPARTSTHEREOF ;
RAILWAY ANDTRAMWAY TRACKFIXTURES ANDFITTINGS ;TRAFFICSIGNALLING EQUIPMENT
OFALLKINDS(NOTELECTRICALLY POWERED )
Notes
1.ThisChapterdoesnotcover:
(a)Railwayortramwaysleepersofwoodorofconcrete,orconcreteguide-track sectionsforhovertrains (heading
No44.07or68.11);
(b)Railwayortramwaytrackconstruction materialofironorsteelfallingwithinheadingNo73.16;or
(c)Electrically poweredsignallingapparatusfallingwithinheadingNo85.16.
2.HeadingNo86.09istobetakentoapply,interalia,to:
(a)Axles,wheels,metaltyres,hoopsandhubsandotherpartsofwheels;
(b)Frames,underframes andbogies;
(c)Axleboxes;brakegear;
(d)Buffersforrolling-stock ,couplinggearandcorridorconnections ;
(e)Coachwork .
3.SubjecttotheprovisionsofNote1above,headingNo86.10istobetakentoapply,interalia,to:
(a)Assembled track,turntables ,platformbuffers,loadinggauges;
(b)Semaphores ,mechanical signaldiscs,levelcrossingcontrolgear,signalandpointcontrols,whetherornotthey
arefittedforelectriclighting .

8.12.86 OfficialJournaloftheEuropeanCommunities 345
l.I Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
[86.01]
86.02'Electricraillocomotives ,batteryoperatedorpoweredfromanexternalsourceof
electricity14. 4,9
86.03 Otherraillocomotives ;tenders 13 3,8
86.04 Mechanically propelled railwayandtramwaycoaches,vansandtrucks,and
mechanically propelledtrackinspection trolleys: I
A.Electricrailwayandtramwaycoaches,vansandtrucks(poweredfroman
externalsourceofelectricity) : 14 4,9
B.Other 13 4,6
86.05 Railwayandtramwaypassengercoachesandluggagevans;hospitalcoaches,prison
coaches,testingcoaches,travellingpostofficecoachesandotherspecialpurpose
railwaycoaches 13 5
86.06 Railwayandtramwayrolling-stock ,thefollowing :workshops ,cranesandother
servicevehicles 13 3,8
86.07'Railwayandtramwaygoodsvans,goodswagonsandtrucks: \\|| A.Speciallydesignedforthetransportofhighlyradio-active material(Euratom)..10 3,8||B.Other 14 5
86.08 Containers speciallydesignedandequippedforcarriagebyoneormoremodesof
transport :. I
A.Containers withananti-radiation leadcovering,forthetransportofradio-active
materials (Euratom)10 3,8||B.Other......... .........15 4,4
86.09 Partsofrailwayandtramwaylocomotives androlling-stock : IIl A.Bogies,bissel-bogies andthelike,andpartsthereof v 13 3,8II B.Brakesandpartsthereof11 4,5II C.Axles,assembledornot;wheelsandpartsthereof 15 6II D.Axle-boxes andpartsthereof15 7,5
E.Other 14 4,1
86.10 Railwayandtramwaytrackfixturesandfittings;mechanical equipment ,not
electrically powered,forsignallingtoorcontrolling road,railorothervehicles,ships
oraircraft;partsoftheforegoingfixtures,fittingsorequipment13 4,4

346 8.12.86 OfficialJournaloftheEuropeanCommunities
CHAPTER 87
VEHICLES ,OTHERTHANRAILWAY ORTRAMWAY ROLLING-STOCK ,ANDPARTSTHEREOF
Notes
1.ForthepurposesofthisChapter,tractorsaredeemedtobevehiclesconstructed essentiallyforhaulingorpushing
anothervehicle,applianceorload,whetherornottheycontainsubsidiaryprovisionforthetransport,inconnection
withthemainuseofthetractor,oftools,seeds,fertilisersorothergoods.
2.MotorchassisfittedwithcabsaretobetreatedasfallingwithinheadingNo87.02andnotwithinheadingNo87.04.
3.HeadingsNos87.10and87.14aretobetakennottoapplytochildren'scycleswhicharenotfittedwithballbearings
nortochildren'scycleswhich,thoughfittedwithballbearings,arenotconstructed likenormalcycles.Such
children'scyclesaretobetreatedasfallingwithinheadingNo97.01.
Additional Note
TheheadingsofthisChapteraretohetakennottoapplytorailwayortramwayrolling-stock designedsolelyforrunningon
rails. ,
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
87.01 Tractors (otherthanthosefallingwithinheadingNo87.07),whetherornotfitted
withpowertake-offs,winchesorpulleys:
A.Agricultural walkingtractors,witheitherasparkignitionoracompression
ignitionengine,ofacylindercapacityof:IlI.1000cm3orless 12 4,4liII.Morethan1000cm3 18 5,8
B.Agricultural tractors(excludingwalkingtractors)andforestrytractors,wheeled 20 8,5Il C.Other: \IIll I.Wheeled,forsemi-trailers 20. 20
-II.Other 20 11
87.02 Motorvehiclesforthetransportofpersons,goodsormaterials (includingsports
motorvehicles,otherthanthoseofheadingNo87.09):
A.Forthetransportofpersons,includingvehiclesdesignedforthetransportof
bothpassengers andgoods:
I.Witheitherasparkignitionoracompression ignitionengine:
a)Motorcoachesandbuses:
1.Witheitherasparkignitionengineofacylindercapacityof
2800cm3ormoreoracompression ignitionengineofacylinder
capacityof2500cm3ormore 29 20Il2.Other 29 11|| b)Other 29 10llII.Withotherengines 25 12,5Il B.Forthetransportofgoods,ormaterials :
I.Motorlorriesspeciallydesignedforthetransportofhighlyradio-active
materials(Euratom) '10 5,3

I
8.12;86 OfficialJournaloftheEuropeanCommunities 347
Il l Rateofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
87.02
(cont'd)B.II.Other:
a)Witheitherasparkignitionoracompression ignitionengine:
1.Motorlorrieswitheitherasparkignitionengineofacylinder
capacityof2800cm3ormoreoracompression ignitionengineof
acylindercapacityof2500cm3ormore:Il aa)Dumpersofacylindercapacity : lIl 11.Oflessthan10000cm3 28 17
22.Of10000cm?ormore 28 17IIbb)Other 28 22II2.Other:I
aa)Dumpers 22 6Il bb)Other..; 28 11
b)Withotherengines 25 10
87.03 Specialpurposemotorlorriesandvans(suchasbreakdown lorries,fire-engines ,fire­
escapes,roadsweeperlorries,snow-ploughs ,sprayinglorries,cranelorries,searchlight
lorries,mobileworkshops andmobileradiological units),butnotincludingthemotor
vehiclesofheadingNo87.02 25 6,2
87.04 Chassisfittedwithengines,forthemotorvehiclesfallingwithinheadingNo87.01,
87.02or87.03:
A.Chassisfortractorsfallingwithinsubheading 87.01BorC;chassisformotor
vehiclesfallingwithinheadingNo87.02,fittedwitheitherasparkignition
engineofacylindercapacityof2800cm3ormoreoracompression ignition
engineofacylindercapacityof2500cm3ormore:
I.Formotorlorries,motorcoachesandbuses
II.Other2?
2920
9,3.
B.Other:
I.Formotorvehiclesforthetransportofpersons,including vehicles
designedforthetransportofbothpassengers andgoods,withaseating
capacityoflessthan15
II.Other29
296,5
11
87.05 Bodies(includingcabs),forthemotorvehiclesfallingwithinheadingNo87.01,87.02
or87.03:
A.Fortheindustrialassemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehiclesdesignedforthe
transportofbothpassengers andgoods,withaseatingcapacityoflessthan15,
Motorvehiclesforthetransportofgoodsormaterials,witheitheraspark
ignitionengineofacylindercapacityoflessthan2800cm3oracompression
ignitionengineofacylindercapacityoflessthan2500cm3,
SpecialpurposemotorlorriesandvansofheadingNo87.03(a)24 6,9
.B.Other 24' 8,9
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

348 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
87.06 Partsandaccessories ofthemotorvehiclesfallingwithinheadingNo87.01,87.02or
87.03: \
A.Fortheindustrialassemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehiclesdesignedforthe
transportofbothpassengers andgoods,withaseatingcapacityoflessthan15,
Motorvehiclesforthetransportofgoodsormaterials,witheitheraspark
ignitionengineofacylindercapacityoflessthan2800cm3oracompression
ignitionengineofacylindercapacityoflessthan2500cm3,
SpecialpurposemotorlorriesandvansofheadingNo87.03(a) 19 4,9
B.Other :
I.Wheelcentresinstarform,castinonepiece,ofironorsteel
II.Other '19
194,9
6,9
87.07 Worktrucks,mechanically propelled,ofthetypesusedinfactories,warehouses ,dock
areasorairportsforshortdistancetransportqrhandlingofgoods(forexample,
platformtrucks,fork-lifttrucksandstraddlecarriers);tractorsofthetypeusedon
railwaystationplatforms ;partsoftheforegoingvehicles:
A.Trucksspeciallydesignedforthetransportofhighlyradio-active materials
(Euratom) 10 3,8
B.Straddlecarriers 20 5,1
C.Othertrucks;tractors :
I.Fittedwithself-actuated liftingequipment
II.Other16
224,9
6
D.Parts 20 5,3
87.08 Tanksandotherarmouredfightingvehicles,motorised ,whetherornotfittedwith
weapons,andpartsofsuchvehicles:
A.Tanksandpartsthereof 5 3,5
B.Otherarmouredfightingvehiclesandpartsthereof 10 3,8
87.09 Motor-cycles ,auto-cycles andcyclesfittedwithanauxiliarymotor,withorwithout
side-cars ;side-carsofallkinds 26 9
87.10 Cycles(includingdeliverytricycles),notmotorised 21 17
87.11 Invalidcarriages,whetherornotmotorisedorotherwisemechanically propelled ... 18 4,9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetentauthorities .

8.12.86 OfficialJournaloftheEuropeanCommunities 349
II Rateofduty
Heading
numberDescription Autonomous
%Conventional
%•
1 2 3 4
87.12 Partsandaccessories ofarticlesfallingwithinheadingNo87.09,87.10or87.11: lIIA.Ofmotor-cycles ........ ..........24 6||B.Other.......... .........20 8
87.13 Babycarriagesandpartsthereof18 4,9
87.14 Othervehicles(includingtrailers),notmechanically propelled,andpartsthereof:|| \IlA.Animal-drawn vehicles 14 4,9Il B.Trailersandsemi-trailers : II
I.Speciallydesignedforthetransportofhighlyradio-active materials
(Euratom)10 5,3IIII.Other.......... ........ 20 5,3II C.Othervehicles : Il||I.Speciallydesignedforthetransportofhighlyradio-active materials
(Euratom)10 3,8IIII.Other.......... ......... 14 4,1
D.Parts ...15 4,4

350 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 88
AIRCRAFT ANDPARTSTHEREOF ;PARACHUTES ;CATAPULTS ANDSIMILAR
AIRCRAFT LAUNCHING GEAR;GROUND FLYINGTRAINERS
Additional Note
Forthepurposeofsubheading 88.02B,theexpression "unladenweight"shallmeantheweightofthemachineinnormal
flyingorder;excludingtheweightofthecrewandoffuelandequipmentexceptpermanently fitteditemsofequipment .
1 \ Rateofduty
Heading
number Description Autonomous
%Conventional
°/o
1 2 3 4
88.01 Balloonsandairships:
A.Civilballoonsandairships(a) ..... •. 18■' Free
B.Other 18 9
88.02 Hyingmachines,glidersandkites;rotochutes :
A.Notmechanically propelled :||I.Civilgliders(a) 18 FreeIlII.Other:Ila)Kitesandrotochutes : 18 4,9
b)Other !.. 18 7
B.Mechanically propelled :
I.Helicopters :IIa)Civilhelicopters (a) 12 Free
b)Other,ofanunladenweight:I|| 1.Notexceeding 2000kg 15 15
i 2.Exceeding 2000kg 12 5
II.Other: l||a)Civilaircraft(a) 12 Free
b)Other,ofanunladenweight:||1.Notexceeding 2000kg 15 12
2.Exceeding 2000kgbutnotexceeding 15000kg 14 5,5
'
3.Exceeding 15000kg 12 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .SeealsoSectionII,paragraph B,ofthe
Preliminary Provisions .

8.12.86 OfficialJournaloftheEuropeanCommunities351
\\ \ Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
88.03 PartsofgoodsfallingwithinheadingNo88.01or.88.02:
A.Ofballoonsorairships :Il I.Foruseincivilballoonsorairships(a)17 FreeIlII.Other.......... ...... 17 8,5
I\ B.Other: \ l\\ I.Foruseincivilflyingmachinesandgliders(a) 12(b) FreeII II.Other: I \II a)Ofkitesandrotochutes12 3,8
b)Other.......... ......... 12(b) 5
88.04 Parachutes andpartsthereofandaccessoriesthereto15 5,8
88.05 Catapultsandsimilaraircraftlaunchinggear;groundflyingtrainers;partsofanyof.
theforegoingarticles:~
I.! A.Catapultsandsimilaraircraftlaunchinggear;partsthereof17 5,6II B.Groundflyingtrainers;partsthereof: II\\I.Forciviluse(a )........ ......... 13 Free||II.Other......... ......... 13 3,8
(a)Entryunderthissubheading issubjecttoconditionstobedeterminedbythecompetentauthorities .SeealsoSectionII,paragraphB,ofthe
Preliminary Provisions .
(b)Dutytemporarily suspendedinrespectofarticlesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .This
suspension issubjecttocompliancewithformalitiesandconditionstobedetermined bythecompetentauthorities .

352 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 89
SHIPS,BOATSANDFLOATING STRUCTURES
Note
Ahull,unfinishedorincomplete vessel,assembled ,unassembled ordisassembled ,oracompletevesselunassembled or
disassembled ,istobeclassifiedwithinheadingNo89.01ifitdoesnothavetheessentialcharacterofavesselofa
particularkind.
Additional Notes
1.Subheadings 89.01BIand89.02BIaretobetakentoapplyonlytovessels,designedas.sea-going,havingahullofan
overalllength(excludinganyprojectingparts)ofnotlessthan12metres.However ;fishingboatsandlifeboats,designedas
sea-going,shallbeconsideredassea-goingvesselsregardlessoftheirlength.
2.Subheading 89.03Aistobetakentoapplyonlytovessels,floatingdocksandfloatingorsubmersibledrillingorproduction
platforms,designedassea-going .
3.ForthepurposesofheadingNo89.04,theexpression"ships,boatsandothervesselsforbreakingup"includesthefollowing
articleswhenimportedinvesselsforbreakingup,onconditionthattheyhaveformedpartofthenormalequipmentofsuch
vessels:
—spareparts(suchaspropellers),whetherornotinanewcondition; v
—movablearticles(furniture,kitchenequipment,tableware,etc.)showingclearevidenceofuse.
l Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
89.01 Ships,boatsandothervesselsnotfallingwithinanyofthefollowingheadingsofthic
Chapter: \
I A.Warships Free FreeII B.Other: IIII I.Sea-going vessels Free Freell II.Other: lllilII a)Weighing 100kgorlesseach 13 3,8
.b)Other 8 2,5
89.02 Vesselsspeciallydesignedfortowing(tugs)orpushingothervessels: IIII A.Tugs Free Free
B.Pushercraft: ll || I.Sea-going Free FreellII.Other 8 2,5
89.03 Light-vessels ,fire-floats,dredgersofallkinds,floatingcranes,andothervesselsthe
navigability ofwhichissubsidiarytotheirmainfunction;floatingdocks;floatingor
submersible drillingorproduction platforms :li A.Sea-going ; Free FreellB.Other 8 3,2
89.04 Ships,boatsandothervesselsforbreakingup(a) Free Free
89.05 Floatingstructuresotherthanvessels(forexample,coffer-dams ,landingstages,buoys
andbeacons) 10 4,9
(a)Entryunderthisheadingissubjecttoconditionstobedete'rminde bythecompetentauthorities .

I
OfficialJournaloftheEuropeanCommunities 8.12.86353
SECTION XVIII
OPTICAL,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,CHECKING ,PRECISION ,
MEDICAL ANDSURGICAL INSTRUMENTS ANDAPPARATUS ;CLOCKSANDWATCHES ;
MUSICAL INSTRUMENTS ;SOUNDRECORDERS ORREPRODUCERS ;TELEVISION IMAGEAND
SOUNDRECORDERS ORREPRODUCERS ;PARTSTHEREOF
CHAPTER 90
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,CHECKING ,PRECISION ,
MEDICAL ANDSURGICAL INSTRUMENTS ANDAPPARATUS ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Articlesofakindusedinmachines,appliances,instrumentsorapparatus,ofunhardenedvulcanisedrubber,
fallingwithinheading ,No40.14,ofleatherorofcompositionleather,fallingwithinheadingNo42.04,orof
textilematerial(headingNo59.17);
1(b)RefractorygoodsofheadingNo69.03;laboratory,chemitalorindustrialwaresofheadingNo69.09;
(c)Glassmirrors,notopticallyworked,fallingwithinheadingNo70.09,andmirrorsofbasemetalorofprecious
metal,notbeingopticalelements,fallingwithinheadingNo83.06orChapter71;
(d)GoodsfallingwithinheadingNo70.07,70.11,70.14,70.15,70.17or70.18;
(e)Partsofgeneraluse,asdefinedinNote2toSectionXV,bfbasemetal(SectionXV)orsimilargoodsofartificial
plasticmaterials(whicharegenerallyclassifiedinheadingNo39.07);
(f)Pumpsincorporating measuringdevices,ofheadingNo84.10;weight-operated countingandchecking
machinery,andseparatelyimportedweightsforbalances(headingNo84.20);liftingandhandlingmachineryof
headingNo84.22;fittingsforadjustingworkortoolsonmachine-tools ,ofheadingNo84.48,includingfittings
withopticaldevicesforreadingthescale(forexample,"optical"dividingheads)butnotthosewhicharein
themselvesessentiallyopticalinstruments (forexample,alignmenttelescopes);valvesandotherappliancesof
headingNo84.61;
(g)Searchlightsandspotlights,ofakindusedonmotorvehicles,ofheadingNo85.09,andradionavigationalaidor
radarapparatusofheadingNo85.15;
(h)Cinematographic soundrecorders,reproducersandre-recorders ,operatingsolelybyamagneticprocess(heading
No92.11);magneticsound-heads (headingNo92.13);
(ij)ArticlesofChapter97;
(k)Capacitymeasures,whicharetobeclassifiedaccordingtothematerialofwhichtheyaremade;or
(1)Spools,reelsorsimilarsupports(whicharetobeclassified 'accordingtotheirconstituentmaterial,forexample,in
headingNo39.07orSectionXV).

354OfficialJournaloftheEuropeanCommunities 8.12.86
2.SubjecttoNote1above,partsoraccessorieswhicharesuitableforusesolelyorprincipallywithmachines,
appliances ,instruments orapparatusfallingwithinanyheadingofthisChapteraretobeclassifiedasfollows:
(a)Partsoraccessoriesconstituting inthemselvesmachines,appliances,instrumentsorapparatus(includingoptical
elementsofheadingNo90.01or90.02)ofanyparticularheadingofthepresentChapterorofChapter84,85or
91(otherthanheadingsNos84.65and85.28)aretobeclassifiedinthatheading;
(b)OtherpartsoraccessoriesaretobeclassifiedinheadingNo90.29iftheyanswertothetermsofthatheading;otherwisetheyaretobeclassifiedintheheadingappropriate tothemachine,appliance,instrumentorapparatusitself.
HeadingNo90.05istobetakennottoapplytoastronomical telescopesofakindunsuitableforterrestrialobser­
vation(headingNo90.06),ortotelescopicsightsforfittingtofirearms,periscopictelescopesforfittingtosubmarinesortanks,ortotelescopesformachines,appliances ,instrumentsorapparatusofthisChapter;suchtelescopicsightsandtelescopesaretobeclassifiedinheadingNo90.13.
4.Measuringorcheckingopticalinstruments ,appliancesormachineswhich,butforthisNote,couldbeclassifiedboth
inheadingNo90.13andinheadingNo90.16,aretobeclassifiedinheadingNo90.16.
5.HeadingNo90.28istobetakentoapply,andapplyonly,to:
(a)Instruments orapparatusformeasuringorcheckingelectricalquantities ;
(b)Machines,appliances,instrumentsorapparatusofakinddescribedinheadingNo90.14,90.15,90.16,90.22,
90.23,90.24,90.25or90.27(otherthanstroboscopes ),theoperationofwhichdependsonanelectrical
phenomenon whichvariesaccordingtothefactortobeascertainedorautomatically controlled ;
(c)Instrumentsorapparatusformeasuringordetectingalpha,beta,gamma,X-ray,cosmicorsimilarradiations ;
(d)Automaticregulatorsofelectricalquantities,andinstrumentsorapparatusforautomatically controllingnon­electricalquantitiestheoperationofwhichdependsonanelectricalphenomenon varyingaccordingtothefactortobecontrolled .
6.Cases,boxesandsimilarcontainersimportedwitharticlesofthisChapteraretobeclassifiedwithsucharticlesiftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainersimportedseparatelyaretobeclassifiedundertheirappropriate headings .
Additional Notes
1.HeadingNo90.18doesnotcoversimplefiltermaskswhich,althoughcoveringonlythemouthandthenose,serveas
protectionagainsttoxicchemicalproducts,dust,smokeandfogandwhichareintendedtobeusedonceonly(forexample
headingNo59.03).
2.Theexpression"electronicinstrumentsandapparatus"insubheading90.28Ameansinstrumentsandapparatuswhich
incorporateoneormorearticlesofheadingNo85.21;butforthepurposesoftheforegoing,noaccountsnailbetakenof
articlesofheadingNo85.21whichhavesolelythefunctionofrectifyingcurrentorwhichareincludedinthepowerpackof
instruments orapparatus .ll \ Rateofduty
Heading
number Description Autonomous
%,Conventional
%
12 3 4
90.01Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,unmounted ,other
thansuchelementsofglassnotopticallyworked;sheetsorplates,ofpolarising ,material :
A.Lenses,prisms,mirrorsandotheropticalelements :
I.Foruseincivilaircraft(a)
II.Other17
17Free
7,5llB.Sheetsorplatesofpolarisingmaterial 18 5,8
90.02Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,mounted,being
partsoforfittingsforinstruments orapparatus,otherthansuchelementsofglass
notopticallyworked:ll A.Foruseincivilaircraft(a) 17 Free
B.Other17 10
(a)Entryunderthissubheading issubjecttoconditionsto.bedeterminedbythecompetentauthorities .SeealsoSectionII,paragraph Bofthe
Preliminary Provisions .

3558.12.86 OfficialJournaloftheEuropeanCommunities
Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
23 4
1
90.0319
90.0419
2090.05
90.06
17
90.07
18
18
16
90.08Framesandmountings,andpartsthereof,forspectacles,pince-nez,lorgnettes,
gogglesandthelike
Spectacles,pince-nez,lorgnettes,gogglesandthelike,corrective,protectiveorother
Refractingtelescopes (monocularandbinocular),prismaticornot
Astronomical instruments (forexample,reflectingtelescopes,transitinstruments and
equatorialtelescopes),andmountingstherefor,butnotincludinginstrumentsfor
radio-astronomy
Photographic cameras;photographic flashlightapparatusandflashbulbsotherthan
dischargelampsofheadingNo85.20:
A.Photographic cameras
B.Photographic flashlightapparatusandflashbulbs :
I.Electricallyignitedphotographic flashbulbs,flashcubesandsimilararticles
II.Other
Cinematographic cameras,projectors,soundrecordersandsoundreproducers but
notincludingre-recorders orfilmeditingapparatus;anycombination ofthese
articles:
A.Camerasandsoundrecorders ,combinedornot
B.Projectorsandsoundreproducers ,combinedornot
Imageprojectors (otherthancinematographic projectors);photographic (except
cinematographic )enlargersandreducers
Apparatusandequipmentofakindusedinphotographic orcinematographic labora­
tories,notfallingwithinanyotherheadinginthisChapter;photo-copying apparatus
(whetherincorporating anopticalsystemorofthecontacttype)andthermo-copying
apparatus;screensforprojectors :
A.Photo-copying apparatusincorporating anopticalsystem
B.Thermo-copying apparatus
C.Other ....'
Microscopes anddiffractionapparatus,electronandproton
Compound opticalmicroscopes ,whetherornotprovidedwithmeansfor
photographing orprojectingtheimage
Opticalappliancesandinstruments (butnotincludinglightingappliances ^otherthan
searchlights orspotlights),notfallingwithinanyotherheadingofthisChapter;
lasers,otherthanlaserdiodes5,1
6
7,2
6,9
7,2
4,9
5,3
6,2
6,5
6.3
7,2
4,4
4,9
5,8
10
6.516
19
1890.09
90.10
90.1118
15
15
15
18
1890.12
90.13

\
356 OfficialJournaloftheEuropeanCommunities 8.12.86
l Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
90.14Surveying (includingphotogrammetrical surveying )*hydrographic ,navigational ,
meteorological ,hydrological andgeophysical instruments ;compasses;range-finders :
A.Compasses :
I.Foruseincivilaircraft(a) 17 Free
II.Othercompasses 17 5
III.Parts: ll
a)Forgyroscopic compasses ,foruseincivilaircraft(a) 17 Free
b)Other 17 5
B.Other: ll
I I.Opticalairnavigational instruments : llli a)Foruseincivilaircraft(excludingpartsofsuchgoods)(a).. 17 Free
b)Other 17 5,6
II.Otherairnavigational instruments (includingautomaticpilots),forusein
civilaircraft(a) 17 Free
III.Other
*17 5,6
90.15 Balancesofasensitivityof5egorbetter,withorwithouttheirweights 18 5,8
90.16Drawing,marking-out andmathematical ,calculatinginstruments ,draftingmachines,
pantographs ,drawingsets,sliderules,disccalculatorsandthelike;measuringor'
checkinginstruments ,appliancesandmachines,notfallingwithinanyotherheading
ofthisChapter(forexample,micrometers ,callipers,gauges,measuringrods,
balancingmachines);profileprojectors :>
A.Drawing,marking-out andmathematical calculating instruments ,drafting
machines ,pantographs ,sliderules,disccalculators andthelike 16 5,3
B.Measuringorcheckinginstruments ,appliancesandmachines;profileprojectors 15 5,8
90.17Medical,dental,surgicalandveterinaryinstruments andappliances (includingelectro­
medicalapparatusandophthalmic instruments ) 16 5,3
90.18Mechanotherapy appliances;massageapparatus;psychological aptitude-testing
apparatus;artificialrespiration,ozonetherapy,oxygentherapy,aerosoltherapyor
similarapparatus;breathingappliances (includinggasmasksandsimilarrespirators):
A.Gasmasksandsimilarrespirators (excludingpartsthereof),foruseincivil
aircraft(a) 16 Free
B.Other 16 4,6
7
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII.paragraph B,ofthePreliminary Provisions .

8.12.86 Official Journal of the European Communities 357 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
90.19 Orthopaedic appliances, surgical belts, trusses and the like; splints and other fracture 
appliances; artificial limbs, eyes, teeth and other artificial parts of the body; hearing 
aids and other appliances which are worn or carried, or implanted in the body, to 
compensate for a defect or disability: 
A. Artificial limbs, eyes, teeth and other artificial parts of the body: 
I. Artificial teeth and dental fittings 
II. Artificial eyes 
III. Other 
B. Hearing aids and other appliances which are worn or carried, or implanted in 
the body, to compensate for a defect or disability: 
I. Hearing aids 
II. Other 
C. Other 
90.20. Apparatus based on the use of X-rays or of the radiations from radio-active sub-
stances (including radiography and radiotherapy apparatus); X-ray generators; X-ray 
tubes; X-ray screens; X-ray high tension generators; X-ray control panels and desks; 
X-ray examination or treatment tables, chairs and the like 
Instruments, apparatus or models, designed solely for demonstrational purposes (for 
example, in education or exhibition), unsuitable for other uses 
Machines and appliances for testing mechanically the hardness, strength, 
compressibility, elasticity and the like properties of industrial materials (for example, 
metals, wood, textiles, paper or plastics) 
90.23 Hydrometers and similar instruments; thermometers, pyrometers, barometers, 
hygrometers, Psychrometers, recording or not; any combination of these instruments: 
A. Thermometers: 
I. For use in civil aircraft (a) 
II. Other: 
a) Mercury or other liquid-filled thermometers, for direct reading .... 
b) Other 
B. Hygrometers and Psychrometers 
C. Hydrometers and similar instruments, with or without thermometers; optical 
pyrometers 
D. Other 90.21 
90.22 17 
14 
16 
12 
13 
15 
16 
12 
15 
21 
21 
17 
14 
17 
17 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the 
Preliminary Provisions. 1 2 3 4 
4,9 
4.1 
6.2 
3,8 
5.3 
5,8 
4,6 
3.8 
4.4 
Free 
6.9 
4 
5 
6,3 
4 

358 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading
number Description Autonomous
•%Conventional
%
1 2 3 4
90.24Instruments andapparatusformeasuring,checkingorautomatically controlling the
flow,depth,pressureorothervariablesofliquidsorgases,orforautomatically
controllingtemperature (forexample,pressuregauges,thermostats ,levelgauges,flow
meters,heatmeters,automaticoven-draught regulators),notbeingarticlesfalling
withinheadingNo90.14:
A.Foruseincivilaircraft(a) 16 Free
B.Other: lll
I.Pressuregauges 18 5
II.Thermostats 15 5
III.Other\
16 5,8
90.25Instruments andapparatusforphysicalorchemicalanalysis(suchaspolarimeters ,
refractometers ,spectrometers ,gasanalysisapparatus);instruments andapparatusfor
measuringorcheckingviscosity,porosity,expansion,surfacetensionorthelike(such
asviscometers ,porosimeters ,expansionmeters);instruments andapparatusfor
measuringorcheckingquantitiesofheat,lightorsound(suchasphotometers
(includingexposuremeters),calorimeters );microtomes 16 6,2
90.26Gas,liquidandelectricitysupplyorproductionmeters;calibratingmeterstherefor .. 15 5
90.27Revolution counters,production counters,taximeters,mileometers ,pedometers and
thelike,speedindicators (includingmagneticspeedindicators)andtachometers
(otherthanarticlesfallingwithinheadingNo90.14);stroboscopes :
•A.Revolution counters,production counters,taximetersandothercounters 16 4ll B.Speedindicatorsandtachometers :II I.Foruseincivilaircraft(a) 18 FreeIlII.Other 18 5,8
C.Stroboscopes 14 5,6
90.28Electricalmeasuring,checking,analysingorautomatically controlling instruments
andapparatus :
A.Electronicinstruments andapparatus :ll I.Foruseincivilaircraft(a) 16 Free
II.Other:
a)Telecommunications (cross-talkmeters,gainmeasuringinstruments ,
nepermeters ,distortionfactormeters,psophometers andthelike);ll Formeasuringordetectingionisingradiations ;II Othermeasuringapparatuswithself-balancing recordingdevice;Il Otherapparatusformeasuringelectricalquantities 16 11llb)Other 16 7,2ll B.Other:ll I.Foruseincivilaircraft(a) 16 FreeliII.Other 16 4,6
(a)Entryunderthissubheading issubjecttoconditionstobedeterminedbythecompetentauthorities .SeealsoSectionII,paragraph B,ofthePreliminary Provisions .

OfficialJournaloftheEuropeanCommunities3598.12.86
Rateofduty
Heading
number.DescriptionAutonomous
%Conventional
°/o
1 2 3 4
90.29 Partsoraccessories suitableforusesolelyorprincipally withoneormoreofthe
articlesfallingwithinheadingNo90.23,90.24,90.26,90.27or90.28:
A.Partsoraccessories suitableforusesolelyorprincipally withtheelectronic
instruments orapparatusfallingwithinsubheading 90.28A:
I.Forinstruments orapparatusforuseincivilaircraft(a)16 FreeIIII.Other.......... ......... 16 7,2II B.Other: II||
I.Fortheinstruments orapparatusofsubheadings 90.23A,90.27B,90.28B
orofheadingNo90.24,foruseincivilaircraft(a)16 Free\\ II.Other: li
a)Partsofbasemetal,turnedfrombars,rods,angles,shapes,sectionsor
wire,ofsolidsection,thegreatestdiameterofwhichdoesnotexceed
16 4,6
\b)Other.......... ......... 16 5,1
(a)Entryunderthissubheading issubjecttoconditionstobedeterminedbythecompetentauthorities*SeealsoSectionII,paragraphB,ofthe
Preliminary Provisions .

360 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 91
CLOCKS ANDWATCHES ANDPARTSTHEREOF
Notes
1.ForthepurposesofheadingsNos91.02and91.07,theexpression"watchmovements"meansmovementsregulated
byabalance-wheel andhairspringorbyanyothersystemcapableofdetermining intervalsoftime,notexceeding
12mminthicknesswhenmeasuredwiththeplate,thebridgesandanyadditionalouterplates.
2.HeadingsNos91.07and91.08aretobetakennottoapplytospring-operated orweight-operated motorsnotfitted,
noradaptedtobefitted,withescapements (headingNo84.08).
3.ThisChapterdoesnotcoverpartsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),or
similargoodsofartificialplasticmaterials(whicharegenerallyclassifiedinheadingNo39.07).TheChapteralso
excludesweights,clockorwatchglasses,watchchainsorstraps,partsofelectricalequipment,ballbearingsor
bearingballs.Clockandwatchspringsaretobeclassifiedasclockorwatchparts(headingNo91.11).
4.ExceptasprovidedinNotes2and3,movements andotherpartssuitableforusebothinclocksorwatchesandin
otherarticles(forexample,precisioninstruments )aretobetakenasfallingwithinthisChapterandnotwithinany
otherChapter .
5.Cases,boxesandsimilarcontainersimportedwitharticlesofthisChapteraretobeclassifiedwithsucharticlesifthey
areofa-kindnormallysoldtherewith .Cases,boxesandsimilarcontainersimportedseparatelyaretobeclassified
undertheirappropriate headings .
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
91.01 Pocket-watches ,wrist-watches andotherwatches,includingstop-watches 13
subject
toamin.
of0,50ECU
each5,;
subject
toamin.
of0,30ECU
eachanda
max.of0,80
ECUeach
91.02 Clockswithwatchmovements (excludingclocksofheadingNo91.03):
A.Electricorelectronic :
I.Withbalance-wheel andhairspring ..'
II.Other
B.Other15
14
136,3
6,2
5,8
91.03 Instrument panelclocksandclocksofasimilartype,forvehicles,aircraftorvessels:
A.Clockswithclockmovements measuring lessthan4,5cminwidthandclocks
withwatchmovements ,foruseincivilaircraft(a) 13 Free
B.Other 13 5,8
91.04 Otherclocks:
A.Electricorelectronic 14 6,2
B.Other 13. 5,8
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .SeealsoSectionII,paragraph B,ofthePreliminary Provisions .

8.12.86 Official Journal of the European Communities 361 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
91.05 
91.06 
91.07 
91.08 
91.09 
91.10 
91.11 Time of day recording apparatus; apparatus with clock or watch movement 
(including secondary movement) or with synchronous motor, for measuring, 
recording or  otherwise indicating intervals of time 
Time switches with clock or watch 'movement (including secondary movement) or 
with synchronous motor 
Watch movements (including stop-watch movements), assembled: 
A. With balance-wheel and hairspring 
B. Other 
Clock movements, assembled: 
A. Clock movements, assembled, without dials or hands, or with dials or hands 
whether or not assembled thereon, constructed or designed to operate for over 
47 hours without rewinding, having more than one jewel, for use in civil 
aircraft (a) 
B. Other . . 
Watch cases and parts of watch cases 
Clock cases and cases of a similar type for other goods of this Chapter, and parts 
thereof . . , 
Other clock and watch parts: 
A. Watchmakers' jewels (precious and semi-precious stones, natural, synthetic, 
reconstructed or imitation), neither mounted nor set 
B. Springs, including hairsprings 
C. Watch movements, unassembled: 
I. With balance-wheel and hairspring 
II. Other 
D. Clock movements, unassembled 
E. Rough watch movements 
F. Other 15 6,3 
14 6,2 
14 
subject to 
a min. of 
0,40 ECU 
each 6,2 
subject to 
a min. of 
0,17 ECU 
each 
14 6,2 
14 Free 
14 6,2 
9 4,6 
14 
8 5,1 
4,1 
12 5,6 
14 
subject to 
a min. of 
0,40 ECU 
each 6,2 
subject to 
a min. of 
0,17 ECU 
each 
14 6,2 
14 6,2 
11 7,5 
11 5,1 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the 
Preliminary Provisions. 1 2 3 4 

362 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 92
MUSICAL INSTRUMENTS ;SOUNDRECORDERS ORREPRODUCERS ;TELEVISION IMAGEANDSOUND
RECORDERS ORREPRODUCERS ;PARTSANDACCESSORIES OFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Filmwhollyorpartlysensitisedforphotographic orphoto-electric recordingorsuchfilmexposed,whetheror
notdeveloped (Chapter37);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsofarti­
ficialplasticmaterials(whicharegenerallyclassifiedinheadingNo39.07);
(c)Microphones ,amplifiers ,loudspeakers ,head-phones ,switches,stroboscopes andotheraccessoryinstruments ,
apparatusorequipment fallingwithinChapter85or90,forusewithbutnotincorporated inorhousedinthe
samecabinetasinstruments ofthe.presentChapter;soundrecordersorreproducers combinedwitharadioor
televisionreceiver(headingNo85.15);
(d)Brushes(forcleaningmusicalinstruments )fallingwithinheadingNo96.01;
(e)Toyinstruments (headingNo97.03);
(f)Collectors'piecesorantiques(headingNo99.05or99.06);or
(g)Spools,reelsorsimilarsupports(whicharetobeclassifiedaccordingtotheirconstituent material,forexample,in
headingNo39.07orSectionXV).
2.Bowsandsticksandsimilardevicesusedinplayingthemusicalinstruments ofheadingsNos92.02and92.06,
importedwithsuchinstruments innumbersnormaltheretoandclearlyintendedforusetherewith ,aretobeclassified
inthesameheadingastherelativeinstruments .
Perforated musicrolls(headingNo92.10)andgramophone recordsandthelike(headingNo92.12)importedwith
aninstrument aretobetreatedasseparatearticlesandnotasformingapartofsuchinstrument .
3.Cases,boxesandsimilarcontainersimportedwitharticlesofthisChapteraretobeclassifiedwithsucharticlesifthey
areofakindnormallysoldtherewith .Cases,boxesandsimilarcontainersimportedseparatelyaretobeclassified
undertheirappropriate headings .
Rateofduty
Heading
number Description Autonomous
%Conventional
■%
1 2 3 4
92.01 Pianos(includingautomaticpianos,whetherornotwithkeyboards);harpsichords
andotherkeyboardstringedinstruments ;harpsbutnotincludingaeolianharps:
A.Pianos(includingautomaticpianos,whetherornotwithkeyboards ):
I.Uprightpianos
II.Other22
205,8
6,2
B.Other 18 4,9
92.02 Otherstringmusicalinstruments 21 6,3
92.03 Pipeandreedorgans,includingharmoniums andthelike 20 -5,3
92.04 Accordions ,concertinas andsimilarmusicalinstruments ;mouthorgans 15 7,5

8.12.86 Official Journal of the European Communities 363 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
92.05 Other wind musical instruments 18 4,9 
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets) 18 
Electro-magnetic, electrostatic, electronic and similar musical instruments (for 
example, pianos, organs, accordions) 19 
Musical instruments not falling within any other heading of this Chapter (for 
example, fairground organs, mechanical street organs, musical boxes, musical saws); 
mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound 
signalling instruments (for example, whistles and boatswains' pipes) : 
A. Musical boxes 
B. Other .... 14 
14 
Parts and accessories of musical instruments, including perforated music rolls and 
mechanisms for musical boxes; metronomes, timing forks and pitch pipes of all kinds: 
A. Mechanisms for musical boxes 18 
B. Musical instrument strings 17 
C. Other ' 18 
Gramophones, - dictating, machines and other sound recorders or reproducers, 
including record-players and tape decks, with or without sound-heads; television 
image and sound recorders or reproducers: 
A. Sound recorders or reproducers : 
I. Sound recorders-
II. Sound reproducers: 
a) Sound reproducers with laser optical reading system 
b) Other: 
1. Using cassette tape with built-in amplifier, without built-in loud-
speaker, capable of operating withoyt an external source of power 
and the dimensions of which do not exceed 170 mm χ 100 mm 
x 45 mm 
2. Other 
III. Combined sound recorders and reproducers: 
a) Using magnetic tape on reels, excluding cassettes, and allowing sound 
recording or reproduction either at a single speed of 19 cm/s or at 
several speeds if those comprise only 19 cm/s and lower speeds .... 
b) Other: 
1. Using cassette tape: 
f aa) With built-in amplifier and one or more built-in loud-
speakers : 
11. Telephone answering machines 
22. Dictating machines 19 
19 
19 
19 
16 
16 
16 1 2 3 4 
92.06 
92.07 
92.08 
[92.09] 
92.10 
92.11 6.3 
6 
4.4 
4,9 
3,2 
4,9 
5 
5,1 
16,5 
Free 
9.5 
2 
7 
7 

364 OfficialJournaloftheEuropeanCommunities 8.12.86
\ l Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
92.11 A.III.b)1.aa)33.Other,capableofoperatingwithoutanexternalsourceof
(cont'd)power 16 Free
44.Other 16 7
bb)Withbuilt-inamplifier,withoutbuilt-inloudspeaker ,capable
ofoperatingwithoutanexternalsourceofpowerandthe
dimensions ofwhichdonotexceed170mmx100mmx
45mm ... 16 Free
cc)Other 16 7
I2.Other 16 7
l. B.Television imageandsoundrecordersorreproducers : X
l I.Usingmagnetictapeonreelsorincassettes :
I a)Ofawidthof1,3cmorlessandallowingrecordingorreproduction I
atatapespeedof50mm/sorless 14 14
b)Other 13 8
II.Other 14 14
92.12 Gramophone recordsandothersoundorsimilarrecordings ;matricesfortheI|| l productionofrecords,preparedrecordblanks,filmformechanical soundrecording,II
preparedtapes,wires,stripsandlikearticlesofakindcommonly usedforsoundor
similarrecording : IIII A.Preparedforrecording ,butnotrecorded 17 4,9
B.Recorded :
I.Waxrecordings ,discs,matricesandotherintermediate forms,excluding \ IIl magnetically recordedtapes:|| a)Fortheproduction ofrecords 11 3,5
b)Other 17 5,6Il II.Other:
a)Records :
1.Forteachinglanguages 9' 2,9.
2.Other 17 4,9Il b)Otherrecordingmedia(tapes,wires,stripsandlikearticles): l
1.Magnetically recordedforthescoringofcinematograph film...2,35ECU 0,74ECU
per100mper100m
2.Other 19 5,1
92.13 OtherpartsandaccessoriesofapparatusfallingwithinheadingNo92.11:|| A.Sound-heads andpartsthereof 20 6,3
B.Needles;diamonds ,sapphiresandotherpreciousorsemi-precious stones
(natural,syntheticorreconstructed ),whetherornotmounted 13 3,8
C.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sectionsorwire,of
solidsection,thegreatestdiameterofwhichdoesnotexceed25mm 18 4,9
D.Other 18 5,8

8.12.86 Official Journal of the European Communities 365 
SECTION XIX 
ARMS AND AMMUNITION; PARTS THEREOF 
CHAPTER 93 
ARMS AND AMMUNITION; PARTS THEREOF 
Notes 
1. This Chapter does  not cover: 
(a) Goods falling within Chapter 36 (for example, percussion caps, detonators, signalling flares) ; 
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of 
artificial plastic materials (which are generally classified in heading No 39.07) ; 
(c) Armoured fighting vehicles (heading No 87.08); 
(d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or imported 
with the firearm on which they are designed to be mounted (Chapter 90) ; 
(e) Bows, arrows, fencing foils or toys falling within Chapter 97; or 
(f) Collectors' pieces or antiques (heading No 99.05 or 99.06). 
2. In heading No 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of 
heading No 85.15. 
3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they 
are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified 
under their appropriate headings. 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
1 2 3 4 2 
Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and 
scabbards and sheaths therefor 
Revolvers and pistols, being firearms: 
A. 9 mm calibre and higher 
B. Other 9 
16 
93.03 Artillery weapons, machine-guns, sub-machine-guns and other military firearms and 
projectors (other than revolvers and pistols) Free Free 8 3,2 
5,1 
6,7 93.01 
93.02 

366OfficialJournaloftheEuropeanCommunities 8.12.86
Heading
numberRateofduty
Description Autonomous
%Conventional
%
123 4
93.04Otherfirearms,includingVerypistols,pistolsandrevolversforfiringblank
ammunition only,line-throwing gunsandthelike:
A.Sportingandtargetshootingguns,riflesandcarbines .
B.Other18
166,3
5,3
93.05Armsofotherdescriptions ,includingair,springandsimilarpistols,riflesandguns. 16 6
93.06Partsofarms,includinggunbarrelblanks,butnotincludingpartsofside-arms :
A.OfarmsfallingwithinheadingNo93.03..
B.Ofotherarms:
I.Roughlyshapedgunstockblocks
II.Otherparts:
a)OfarmsfallingwithinheadingNo93.02...
b)OtherFree
10
15
18Free
3,8
5,1
4,9
93.07Bombs,grenades,torpedoes,mines,guidedweaponsandmissilesandsimilar
munitionsofwar,,andpartsthereof;ammunition andpartsthereof,includingcartridgewads;leadshotpreparedforammunition :
A.ForrevolversandpistolsfallingwithinheadingNo93.02andforsub-machine­
gunsfallingwithinheadingNo93.03
B.Other:
I.Formilitarypurposes :
a)ForweaponsfallingwithinheadingNo93.03...
b)Other
II.Other:
a)Sportingandtargetshootingcartridges
b)Other13
6
12
19
174,6
2.5
4,9
6
5,6

OfficialJournaloftheEuropeanCommunities3678.12.86
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
FURNITURE ANDPARTSTHEREOF ;BEDDING ,MATTRESSES ,MATTRESS SUPPORTS ,
CUSHIONS ANDSIMILARSTUFFED FURNISHINGS
Notes
1.ThisChapterdoesnotcover:
(a)Pneumaticorwatermattresses,pillowsorcushions,fallingwithinChapter39,40or62;
(b)Standardlamps,tablelamps,walllampbracketsandotherlightingfittings;theseareclassifiedaccordingtothe
constituent material(forexample,inheadingNo44.27,70.14or83.07);
(c)Articlesofstone,ceramicoranyothermaterialreferredtoinChapter68or69,usedasseats,tablesorcolumns,
ofthekindusedinparks,gardensorvestibules(Chapter68or69);
(d)Mirrorsdesignedforplacingonthefloororground(forexample,cheval-glasses (swing-mirrors ))fallingwithin
headingNo70.09;
(e)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials(whicharegenerallyclassifiedinheadingNo39.07);andsafesfallingwithinheading
No83.03;
(f)FurniturespeciallydesignedaspartsofrefrigeratorsofheadingNo84.15;furniturespeciallydesignedforsewing
machines (headingNo84.41);
(g)Furniturespeciallydesignedaspartsofradio-gramophones ,wirelesssetsortelevisionsets(headingNo85.15);
(h)Dentists'spittoonsfallingwithinheadingNo90.17;
(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(k)Furniturespeciallydesignedaspartsofgramophones ,ofdictatingmachinesorofothersoundreproducersor
recorders,fallingwithinheadingNo92.13;or
(1)Toyfurniture(headingNo97.03),billiardtablesandotherfurniturespeciallyconstructedforgames(heading
No97.04)orforconjuringtricks(headingNo97.05).
2.Thearticles(otherthanparts)referredtoinheadingsNos94.01,94.02and94.03aretobeclassifiedinthose
headingsonlyiftheyaredesignedforplacingonthefloororground.
Thisprovisionis,however,tobetakennottoapplytothefollowingwhicharestilltobeclassifiedintheabove­
mentionedheadingseveniftheyaredesignedtobehung,tobefixedtothewallortostandoneontheother.
(a)Kitchencabinetsandsimilarcupboards ;
(b)Seatsandbeds;
(c)Unitbookcasesandsimilarunitfurniture .

368 OfficialJournaloftheEuropeanCommunities 8.12.86
3.(a)InthisChapterreferencestopartsofgoodsdonotincludereferencetosheets(whetherornotcuttoshapebut
notcombinedwithotherparts)ofglass(includingmirrors)orofmarbleorotherstone.
(b)GoodsdescribedinheadingNo94.04,importedseparately,arenottobeclassifiedinheadingNo94.01,94.02or
94.03aspartsofgoods.
Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 23 4
94.01Chairsandotherseats(otherthanthosefallingwithinheadingNo94.02),whetheror
notconvertible intobeds,andpartsthereof:
A.Chairsandotherseats,notleathercovered(excludingpartsthereof),forusein
civilaircraft(a) 12 Freeli B.Other: lll
I.Speciallydesignedforaircraft
II.Other ;12
184,4
5,6
94.02Medical,dental,surgicalorveterinaryfurniture (forexample,operatingtables,
hospitalbedswithmechanical fittings);dentists'andsimilarchairswithmechanical
elevating,rotatingorrecliningmovements ;partsoftheforegoingarticles 17 4,9
94.03 Otherfurnitureandpartsthereof:ll A.Furniture(excludingpartsthereof),foruseincivilaircraft(a) 18 .Free!!B.Otherfurniture 18 5,6
'94.04Mattresssupports;articlesofbeddingorsimilarfurnishingfittedwithspringsor
stuffedorinternallyfittedwithanymaterialorofexpanded,foamorspongerubber
orexpanded,foamorspongeartificialplasticmaterial,whetherornotcovered(for
example,mattresses,quilts,eiderdowns ,cushions,pouffesandpillows):
A.Articlesofbeddingorsimilarfurnishingofexpanded,foamorspongeartificial
plasticmaterial,whetherornotcovered 22 6,5
B.Other 20 7
(a)Entryunderthissubheading issubjecttoconditionstobedeterminedbythecompetentauthorities .SeealsoSectionII,paragraphB.ofthePreliminary Provisions .

OfficialJournaloftheEuropeanCommunities369
8.12.86
CHAPTER 95
ARTICLES ANDMANUFACTURES OFCARVING ORMOULDING MATERIAL
Notes
1.ThisChapterdoesnotcover:
(a)ArticlesfallingwithinChapter66(forexample,partsofumbrellas,walking-sticks ),
(b)ArticlesfallingwithinChapter71(forexample,imitationjewellery);
(c)CutleryorotherarticlesfallingwithinChapter82withhandlesorotherpartsofcarvingormouldingmaterials;
theheadingsofthepresentChapterapply,however,toseparatelyimportedhandlesorotherpartsofsuch
articles;
(d)ArticlesfallingwithinChapter90(forexample,spectacleframes);
(e)ArticlesfallingwithinChapter91(forexample,clockorwatchcases);
(f)ArticlesfallingwithinChapter92(forexample,musicalinstrumentsandpartsthereof);
(g)ArticlesfallingwithinChapter93(armsandpartsthereof);
(h)ArticlesfallingwithinChapter94(furnitureandpartsthereof);
(ij)Brushes,powder-puffs orotherarticlesfallingwithinChapter96;
(k)ArticlesfallingwithinChapter97(toys,gamesandsportsrequisites);
(1)ArticlesfallingwithinChapter98(forexample,buttons,cuff-links,smokingpipes,combs);or
(m)Collectors'piecesorantiques(Chapter99).
2.InheadingNo95.08,theexpression"vegetableormineralcarvingmaterial"istobetakentoapplyto:
(a)Hardseeds,pips,hullsandnutsandsimilarvegetablematerialsofakindusedforcarving(forexample,corozo
anddom);
(b)Jet(andmineralsubstitutesforjet),amber,meerschaum ,agglomerated amberandagglomerated meerschaum .
l.!Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
123 4
[95.01]
[95.02]'

370OfficialJournaloftheEuropeanCommunities 8.12.86
\ Rateofduty
Heading
number Description Autonomous
%Conventional
%
1 23 4
[95.03]
[95.04]
95.05Workedtortoise-shell ,motherofpearl,ivory,bbne,horn,coral(naturalor
agglomerated )andotheranimalcarvingmaterial,andarticlesofthosematerials :
A.Coral(naturaloragglomerated ),worked:Il I.Combined withothermaterials 15 5,1 llII.Other 7 2,5llB.Other:\ll
I.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwiseworked
II.Other8 3,2
17 5,6
[95^06]1
[95.07]
95.08Workedvegetableormineralcarvingmaterialandarticlesofthosematerials;
mouldedorcarvedarticlesofwax,ofstearin,ofnaturalgumsornaturalresins(for
example,copalorrosin)orofmodellingpastes,andothermouldedorcarvedarticles
notelsewherespecifiedorincluded;worked,unhardened gelatin(exceptgelatin
fallingwithinheadingNo35.03)andarticlesofunhardened gelatin:'
A.Vegetableormineralcarvingmaterialinplates,sheets,rods,tubes,discsand
similarforms,notpolishedorotherwiseworked 5 2||B.Other 12 4,4

8.12.86 Official Journal of the European Communities 371 
CHAPTER 96 
BROOMS, BRUSHES, POWDER-PUFFS AND SIEVES 
Notes 
1. This Chapter does not cover: 
(a) Articles falling within Chapter 71; 
(b) Brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, falling within 
heading No 90.17; or 
(c) Toys (Chapter 97). 
2. In heading No 96.01, the expression "prepared knots and tufts for broom or brush making" is to be taken to apply 
only to unmounted knots and tufts of animal hair,  vegetable fibre or other material, which are ready for incor-
poration without division in brooms or brushes, or which require only such further minor processes as glueing or 
coating the butts, or trimming to shape at the top, to render them ready for such incorporation. 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
% 
1 2 3 4 
96.01 Brooms and brushes, consisting of twigs or other vegetable materials merely bound 
together and not mounted in a head (for example, besoms and whisks), with or 
without handles; other brooms and brushes (including brushes of a kind used as parts 
of machines); prepared knots and tufts for broom or brush making; paint rollers; 
squeegees (other than roller squeegees) and mops: 
A. Brooms and brushes, consisting of twigs or other vegetable materials merely 
bound together and not mounted in a head (for example, besoms and whisks), 
with or without handles; prepared knots and tufts for broom or brush making . . 18 5,8 
B. Other: 
I. Tooth brushes 
II. Brushes of a kind used as parts of machines 
III. Other . . . : 25 
17 
21 6,2 
4,9 
7,7 
[96.02] 
[96.03] 
[96.04] 
96.05 Powder-puffs and pads for applying cosmetics or toilet preparations, of any material 20 6,2 
96.06 Hand sieves and hand riddles, of any material 20 5,3 

372 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 97
TOYS,GAMESANDSPORTSREQUISITES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Christmastreecandles(headingNo34.06);
(b)Fireworksorotherpyrotechnic articlesfallingwithinheadingNo36.05;
(c)Yarns,monofil,cordsorgutandthelikeforfishing,cuttolengthbutnotmadeupintofishinglines,falling
withinChapter39,headingNo42.06orSectionXI;
(d)SportsbagsorothercontainersofheadingNo42.02or43.03;
(e)Sportsclothingorfancydress,oftextiles,fallingwithinChapter60or61;
(f)Textileflagsorbunting,orsailsforboatsorlandcraft,fallingwithinChapter62;
(g)Sportsfootwear(otherthanskatingbootswithskatesattached),cricketpads,shin-guards orthelike,falling
withinChapter64,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)Spornvehicles(otherthanbobsleighs ,toboggansandthelike)fallingwithinSectionXVII;
(n)Children'scyclesfittedwithballbearingsandconstructed likenormalcycles(headingNo87.10);
(o)Sportscraftsuchascanoesandskiffs(Chapter89),ortheirmeansofpropulsion (Chapter44forsucharticles
madeofwood);
(p)Spectacles ,gogglesandthelike,forsportsandoutdoorgames(headingNo90.04);
(q)Decoycallsandwhistles(headingNo92.08);
(r)ArmsorotherarticlesofChapter93;or
(s)Racketstrings,tentsorothercampinggoods,orgloves(classified,ingeneral,accordingtothematerialofwhich'
theyaremade).
2.TheheadingsofthisChapteraretobetakentoincludearticlesinwhichpearls,preciousorsemi-precious stones
(natural,syntheticorreconstructed ),preciousmetalsorrolledpreciousmetalsconstituteonlyminorconstituents .
3.InheadingNo97.02,theterm"dolls"istobetakentoapplytosucharticlesasarerepresentations ofhumanbeings.
4.SubjecttoNote1above,partsandaccessorieswhicharesuitableforusesolelyorprincipallywitharticlesfalling
withinanyheadingofthisChapteraretobeclassifiedwiththosearticles.

8.12.86 Official Journal of the European Communities 373 
Heading 
number Description Rate of duty 
Autonomous 
% 
2 
Wheeled toys designed : to be ridden by children (for example, toy bicycles and 
tricycles and pedal motor cars) ; dolls' prams and dolls' push chairs 
Dolls: 
A. Dolls (dressed or undressed) 
B. Parts and accessories 97.01 
97.02 21 
25 
21 
97.03 Other toys; working models of a kind used for recreational purposes: 
A. Of wood 24 
B. Other 24 
97.04 Equipment for parlour, table and funfair games for adults or children (including 
billiard tables and pintables and table-tennis requisites): 
A. Playing cards, including toy playing cards 23 
B. Table-tennis bats, balls and nets 21 
C. Other 21 
Carnival articles; entertainment articles (for example, conjuring tricks and novelty 
jokes); Christmas tree decorations and similar articles for Christmas festivities (for 
example, artificial Christmas trees, Christmas stockings, imitation yule logs, Nativity 
scenes and figures therefor) 22 
Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for 
sports and outdoor games (other than articles falling within heading No 97.04): 
A. Cricket and polo equipment 19 
B. Tennis  rackets 19 
C. Other » 19 
97.07 Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy 
"birds", lark mirrors and similar hunting or shooting requisites: 
A. Fish-hooks, unmounted · 10 
B. Other 17 97.05 
97.06 
97.08 Roundabouts, swings, shooting galleries and other fairground amusements; travelling 
circuses, travelling menageries and travelling theatres 14 4,1 Conventional 
% 
4 
10,5 
8 
6,9 
8.7 
8 
5 
5 
5,6 
6,2 
Free 
7,3 
6 
3.8 
6.9 3 

374 OfficialJournaloftheEuropeanCommunities 8.12.86
CHAPTER 98
MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Eyebrowandothercosmeticpencils(headingNo33.06);
(b)Buttons,studs,cuff-linksorotherarticlesofakinddescribedinheadingNo98.01or98.12,ifmadewhollyor
partlyofpreciousmetalorrolledpreciousmetal(subjecttotheprovisionsofNote2(a)toChapter71)orif
containingpearlsorpreciousorsemi-precious stones(natural,syntheticorreconstructed )(Chapter71);
(c)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials(whicharegenerallyclassifiedinheadingNo39.07);
(d)Mathematical drawingpens(headingNo90.16);or
(e)ToysfallingwithinChapter97.
2.SubjecttoNote1above,theheadingsinthisChapteraretobetakentoapplytogoodsofthekinddescribedwhether
ornotcomposedwhollyorpartlyofpreciousmetalorrolledpreciousmetalorofpearlsorpreciousorsemi-precious
stones(natural,syntheticorreconstructed ).
3.Cases,boxesandsimilarcontainersimportedwitharticlesofthisChapteraretobeclassifiedwithsucharticlesifthey
areofakindnormallysoldtherewith .Cases,boxesandsimilarcontainersimportedseparatelyaretobeclassified
undertheirappropriate headings .
I Rateofduty
Heading
number Description Autonomous
%Conventional
.%
1 2 3 4
98.01Buttonsandbuttonmoulds,studs,cuff-links,andpress-fasteners ,includingsnap­
fastenersandpress-studs ;blanksandpartsofsucharticles:
A.Blanksandmoulds 13 6,2
B.Buttons,studs,cuff-linksandpress-fasteners andpartsthereof 18 7,2
98.02 Slidefastenersandpartsthereof:ll A.Slidefastenerswithscoopsofbasemetal;partsthereof,ofbasemetal 16 11,5
B.Other ; 20 14
98.03Fountainpens,stylographpensandpencils(includingballpointpensandpencils)and
otherpens,pen-holders ,pencil-holders andsimilarholders,propellingpencilsand
slidingpencils;partsandfittingsthereof,otherthanthosefallingwithinheading
No'98.04or98.05:
A.Fountainpensandstylograph pensandpencils(includingballpoint,felttipped
andfibretippedpensandpencils) 22 7,2
B.Otherpens,pen-holders ;propellingpencilsandslidingpencils;pencil-holders
andsimilarholders 19 6
C.Partsandfittings:
I.Partsofbasemetal,turnedfrombars,rods,angles,shapes,sectionsor
wire,ofsolidsection
II.Other17
175,1
4,9

8.12.86 Official Journal of the European Communities 375 
Rate of duty 
Heading 
number Description Autonomous 
% Conventional 
°/o 
>3 
Pen nibs and nib points: 
A. Pen nibs: 
I. Of gold 
II. Of other material 
B. Nib points 
Pencils (other than pencils of heading No 98.03), pencil leads, slate pencils, crayons 
and pastels, drawing charcoals and writing and drawing chalks; tailors' and billiards 
chalks: 
A. Pencils, pencil leads, slate pencils, crayons, pastels and drawing charcoals : 
I. Pencils with "leads" encased in wood or in'a rigid paper sheath 
II. Other 
B. Writing and drawing chalks; tailors' and billiards chalks 
Slates and boards, with writing or drawing surfaces, whether framed or not 
Date, sealing or numbering stamps, and the like (including devices for printing or 
embossing labels), designed for operating in the hand; hand-operated composing 
sticks and hand printing sets incorporating such composing sticks 
Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without 
boxes . ., 
Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms; copying 
pastes with a basis of gelatin, whether or not on a paper or textile backing 
Mechanical lighters and similar lighters, including chemical and electrical lighters, 
and parts thereof, excluding flints and wicks: 
A. Parts of base metal, turned from bars, rods, angles, shapes, sections or wire, of 
solid section, the greatest diameter of which does not exceed 25 mm 
B. Other 
Smoking pipes; pipe bowls, stems and other parts of smoking pipes (including 
roughly shaped blocks of wood or root); cigar and cigarette holders and parts 
thereof: 
A. Roughly shaped blocks of wood or root, for the manufacture of pipes 
B. Other ' 
Combs, hair-slides and the like 
Scent and similar sprays of a kind used for toilet purposes, and mounts and heads 
therefor 10 3,2 •' 
16 4,6 
5 1,8 
17 5,6 
14 4,9 
10 3,8 
17 5,6 
16 4,6 
16 5,3 
12 4,4 
15 5,1 
15 6,5 
6 2,5 
18 6,2 
22 5,8 
20 6,2 4 1 2 
98.04 
98.05 
98.06 
98.07 
98.08 
98.09 
98.10 
98.11 
98.12 
[98.13] 
98.14 

376 OfficialJournaloftheEuropeanCommunities 8.12.86
Rateofduty
Heading '
number Description Autonomous
%Conventional
%
1 2 3 4
98.15 Vacuumflasksandothervacuumvessels,completewithcases;partsthereof,other
thanglassinners:
A.Vacuumflasksandothervacuumvessels,completewithcases,havingacapacity
notexceeding 0,75litre 26 13liB.Other 26 13
98.16 Tailors'dummiesand-otherlayfigures;automataandotheranimateddisplaysofa
kindusedforshopwindowdressing 18 4,9.

8.12.86 OfficialJournaloftheEuropeanCommunities 377
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"meansimpressions
produceddirectly,inblackandwhiteorincolour,ofoneorofseveralplateswhollyexecutedbyhandbytheartist,
irrespective oftheprocessorofthematerialemployedbyhim,butnotincludinganymechanical orphotomechanical
process .
3.HeadingNo99.03,istobetakennottoapplytomass-produced reproductions orworksofconventional
craftsmanship ofacommercial character .
4.(a)SubjecttoNotes1to3above,articlesfallingwithinheadingsofthisChapteraretobeclassifiedinwhicheverof
thoseheadingsisappropriate andnotinanyotherheadingoftheTariff.
(b)HeadingNo99.06istobetakennottoapplytoarticlesfallingwithinanyoftheprecedingheadingsofthis
Chapter .
5.Framesaroundpaintings,drawings,pastels,engravings ,printsorlithographs aretobetreatedasformingpartof
thosearticles,providedtheyareofakindandofavaluenormaltothosearticles.
II \ Rateofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
99.01 Paintings,drawingsandpastels,executedentirelybyhand(otherthanindustrial
drawingsfallingwithinheadingNo49.06 -andotherthanhand-painted orhand­
decoratedmanufactured articles) Free Free
99.02 Originalengravings ,printsandlithographs Free' .Free
99.03 Originalsculpturesandstatuary,inanymaterialFree Free

378 OfficialJournaloftheEuropeanCommunities 8.12.86
|||| Rateofduty
Heading
number Description Autonomous
'%Conventional
%
1 2 3 4
99.04 Postage,revenueandsimilarstamps(includingstamp-postmarks andfranked
envelopes,lettercards andthelike),used,orifunusednotofcurrentornewissuein
thecountrytowhichtheyaredestined Free Free
99.05 Collections andcollectors'piecesofzoological,botanical,mineralogical ,anatomical ,
historical,archaeological ,palaeontological ,ethnographic ornumismatic interest ...Free Free
99.06 Antiquesofanageexceeding 100years Free Free

8.12.86 OfficialJournaloftheEuropeanCommunities 379
ANNEX
HEADINGS ORSUBHEADINGS OFWHICH ONLYPARTISCOVERED BYAGATT
CONCESSION ORINWHICHDIFFERENT CONCESSIONS HAVEBEENGRANTED
Heading
numberDescriptionRateof
conventional
duty
%
01.06 Otherliveanimals :
exC.Other:
l..!—Hares,partridgesandpheasants Free
03.03 Crustaceans andmolluscs,whetherinshellornot,fresh(liveordead),chilled,frozen,salted,in
brineordried;crustaceans ,inshell,simplyboiledinwater:
A.Crustaceans :
exI.Crawfish :'
I\—Crawfish tails :. 25
04.04 Cheeseandcurd:
exA.Emmentaler ,Gruyère,Sbrinz,BergkaseandAppenzell ,notgratedorpowdered :
—Ofaminimumfatcontentof45%byweight,inthedrymatter,maturedforatleast
threemonths(a):
—Wholecheeses(b)ofafree-at-frontier valueper100kgnetweightof:
—Notlessthan141,45ECU,butlessthan171,37ECU(excludingAppenzell )(c)
(d) : 24,18ECU
per100kg
netweight
—Notlessthan171,37ECU(excludingBergkase)(c) 9,07ECU
per100kg
netweightIl —Piecespackedinvacuumorininertgas:Il —Withrindonatleastoneside,ofanetweight:Il
—Ofnotlessthan1kgbutlessthan5kgandofafree-at-frontier valueofnot
lessthan165,63ECUbutlessthan205,52ECUper100kgnetweight
(excludingAppenzell )(c)(d) 24,18ECU
per100kg
netweight
—Notlessthan1kgandofafree-at-frontier valueofnotlessthan205,52
ECUper100kgnetweight(excludingBergkase)(c) 9,07ECU
per100kg
netweight
—Other,ofanetweightoflessthan450gandofafree-at-frontier valueofnot
lessthan229,70ECUper100kgnetweight(otherthanBergkase)(c)(e).... 9,07ECU
per100kg
netweight
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .
(b)Theexpression"wholecheeses"shallbetakentoapplytowholecheesesofthefollowingweights:
—-Emmentaler :notlessthan60kgbutnotmorethan130kg,
—GruyèreandSbrinz:notlessthan20kgbutnotmorethan45kg,
—Bergkase :notlessthan20kgbutnotmorethan60kg,
—Appenzell :notlessthan6kgbutnotmorethan8kg.
(c)TheCommunity reservestherighttoapplyvaluelimitslowerthanthosespecifiedinthetextoftheconcessions .
Witheffectfrom1July1970thevaluelimitsshallbeadaptedautomatically onthebasisofchangesinthefactorsdeterminingtheformationofprices
forEmmentaler intheCommunity .
Suchadjustment shallbebasedonanincreaseorreductionof14ECUintheminimumvalueforanyupwardordownwardmovementof1ECUper
100kgofthecommontargetpriceformilkintheCommunity .
(d)TheCommunity reservestherighttoreducecustomsdutiesautonomously from24,18ECUto18,13ECUsubjecttoanincreaseof6,05ECUinthe
valuelimits.
(e)Vacuum-packed piecesofanetweightofnotmorethan450gqualifyfortheconcessiononlyiftheirpackingsbearatleastthefollowingparticulars :
—description ofthecheese,
—fatcontent,
—packerresponsible ,—countryofmanufacture .

380 8.12.86 OfficialJournaloftheEuropean Communities
ANNEX
(cont'd)
Heading
numberDescriptionRateof
conventional
duty
%
ex05.09 Horns,antlers,hooves,nails,claws(excludingclawsoftortoise-shell )andbeaks,unworkedorsim­
plypreparedbutnotcuttoshape,andwasteandpowderoftheseproducts;whalebone andthelike,
unworkedorsimplypreparedbutnotcuttoshape,andhairandwasteoftheseproducts Free
05.15 Animalproductsnotelsewherespecifiedorincluded;deadanimalsofChapter 1orChapter3,unfit
forhumanconsumption :
exA.Fish,crustaceans andmolluscs :
'—Fishroes;saltedcodroeforuseasbait
iFree
09.10 Thyme,saffronandbayleaves;otherspices:
D.Ginger :
—Intheformofwholeroots,piecesorslices:II —Fortheindustrialmanufacture ofessentialoilsorresinoids (c) FreeII —Other . 17
—Other FreeIl E.Turmeric (curcuma);fenugreek seed: IlII —Fenugreek seed,ground : 2
I—Other Free
11.04 Flourofthedriedleguminous vegetables fallingwithinheadingNo07.05orofthefruitsfalling
withinanyheadinginChapter8;flourandmealofsagoandofrootsandtubersfallingwithin
headingNo07.06:
exA.Flourofthedriedleguminous vegetables fallingwithinheadingNo07.05:
—Ofpeas,beansorlentils 12
ex12.01 Oilseedsandoleaginous fruit,wholeorbroken,otherthancastorseeds Free
13.03 Vegetable sapsandextracts;pecticsubstances ,pectinatesandpectates;agar-agarandothermucil­
agesandthickeners ,derivedfromvegetableproducts :
B.Pecticsubstances ,pectinatesandpectates :
exI.Dry:ll—Applepectin 24
14.01 Vegetable materialsofakindusedprimarilyforplaiting(forexample,cerealstraw,cleaned,
bleachedordyed,osier,reeds,rushes,rattans,bamboos,raffiaandlimebark):-
C.Other:
—Bamboos ;reedsandthelike:ll —Rawornotfurtherpreparedthansplit FreeII —Other 1,5II —Rattans;rushesandthelike:ll —Rawornotfurtherpreparedthansplit Freell —Other 1,5II—Other Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

8.12.86 OfficialJournaloftheEuropean Communities 381
ANNEX
(cont'd)
Heading
numberDescriptionRateof
conventional
duty
%
14.02
1,5
1,5
Free
1
Free
14.05
Free
Free
1,5
Free
15.04Vegetablematerials,whetherornotputuponalayerorbetweentwolayersofothermaterial,ofa
kindusedprimarilyasstuffingoraspadding(forexample,kapok,vegetablehairandeel-grass):
—Putuponalayerorbetweentwolayersofothermaterial .'...
—Other:
—Vegetablehair
—Kapok:
—Raw
—Other
—Other ^
Vegetableproductsnotelsewherespecifiedorincluded :
—Rawvegetablematerialsofakindusedfordyeingortanning .°
—Hardseeds,pips,hullsandnuts,ofakindusedforcarving(forexample,corozoanddom)..
—Other:
—Putuponalayerorbetweentwolayersofothermaterial
—Other
i
Fatsandoils,offishandmarinemammals,whetherornotrefined:
A.Fish-liver oil:
II.Other:
—Ofhalibut
—Ofotherfish ••••
Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
exB.China-wood andoiticicaoils:myrtlewaxandJapanwax:
—China-wood andoiticicaoils,crude
—Refinedorpurifiedoils,otherthanJapanwax
D.Otheroils:
I.Fortechnicalorindustrialusesotherthanthemanufacture offoodstuffs (a):
a)Crude:
ex3.Other:
—Ground-nut ,coconut,colza,linseed,rapeseed,sunflower seed,illipe,
karite,makore,totiloucouna orbabassuoils
b)Other:
ex2.Other:
—Colza,linseed,rapeseed,sunflower seed,illipe,karite,makore,toulou­
counaorbabassuoils
II.Other:-
b)Other:
2.Solid,other;fluid:
exaa)Crude:
—Ground-nut ,coconut,colza,cottonseed,mustardseed,rapeseed,soya
beanorsunflower seedoils ...
exbb)Other:
—Ground-nut ,cottonseed,soyabeanorsunflowerseedoils
—Otheroils,excludingoilscontaining 50%ormorebyweightoffree
fattyacidsandexcludingpalmkernel,illipe,cocount,colzarapeseed
orcopaibaoils15.07Free
6
3
3
5
8
10
15
15
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .

382 OfficialJournaloftheEuropeanCommunities 8.12.86
ANNEX
(cont'd)
Heading
number DescriptionRateof
conventional
duty
%
15.12 Animalorvegetable -oilsandfats,whollyorpartlyhydrogenated ,orsolidifiedorhardenedbyany
otherprocess,whetherornotrefined,butnotfurtherprepared :
exB.Other:
—Fatsandoilsoffishormarinemammals,hydrogenated ,whetherornotrefined,butnot
prepared 17
16.02 'Otherpreparedorpreservedmeatormeatoffal:
B.Other:
III.Other:
b)Other:
2.Other :
aa)Ofsheeporgoats:
11.Uncooked ;mixturesofcookedmeatoroffalanduncooked meatoroffal:
—:Ofsheep
—Ofgoats
22.Other:
—Ofsheep
—Ofgoats >20
26
20
26'
16.04 Preparedorpreservedfish,includingcaviarandcaviarsubstitutes :
exF.Bonito(Sardaspp.),mackerelandanchovies :
—Bonitoandmackerel ' 25
20.06 Fruitotherwisepreparedorpreserved,whetherornotcontainingaddedsugarorspirit:
B.II.c)Notcontaining addedsugar,inimmediatepackingsofanetcapacity :
1.Of4,5kgormore:
exaa)Apricots :
—Inimmediate packingsofanetcapacityof4,5kgormorebutlessthan
5kg
exbb)Peaches(includingnectarines )andplums:
—Inimmediate packingsofanetcapacityof4,5kgormorebutlessthan
5kg
exdd)Otherfruits:
—Inimmediate packingsofanetcapacityof4,5kgormorebutless'than
5kg
exee)Mixturesoffruit:
—Inimmediate packingsofanetcapacityof4,5kgormorebutlessthan
5kg23
23
23
23
22.09 Spirits(otherthanthoseofheadingNo22.08);liqueursandotherspirituousbeverages ;compound
alcoholicpreparations (knownas"concentrated extracts")forthemanufacture ofbeverages :
A.Spirits(otherthanthoseofheadingNo22.08),incontainersholding :
exI.Twolitresorless:
—Ofanalcoholicstrengthof45,4%volorless
exII.Morethantwolitres:
—Ofanalcoholicstrengthof45,4%volorless1,60ECU
perhiper
%vol
ofalcohol
+10ECU
perhi
1,60ECU
perhiper
%vol
ofalcohol

8.12.86 Official Journal of the European Communities 383 
ANNEX 
(cont'd) 
Heading 
number Description Rate of 
conventional 
duty 
% 
C. Spirituous beverages: 
V. Other, in  containers holding: 
ex a) Two litres or less : 
— Liqueurs and brandy (other than brandy made from stone fruit, seed fruit or 
seed-fruit marc), of an alcoholic strength of 45,4 % vol or less . . . 
ex b) More than two litres: 
— Liqueurs and brandy (other than brandy made from stone fruit, seed fruit or 
seed-fruit marc), of an alcoholic strength of 45,4 % vol or less 1,60 ECU 
per hi per 
% vol 
of alcohol 
+ 10 ECU 
per hi 
1,60 ECU 
per hi per 
% vol 
of alcohol 
Mineral substances not elsewhere specified or included: 
ex B. Other: 
— Earth colours, whether or not calcined or mixed together: 
— Not calcined or mixed 
— Other 
— Other 
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on min-
eral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) : 
— Bituminous mastics 
— Other 0,9 
2,9 
Free 
2,5 
0,9 
Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active iso-
topes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically 
defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds: 
A. Fissile chemical elements and isotopes; compounds, alloys, dispersions and cermets, containing 
such elements or isotopes, including spent or irradiated nuclear reactor cartridges: 
— Natural uranium: 
— Crude; waste and scrap (Euratom) 1 
— Worked: 
— Bars, rods, angles, shapes and sections, wire, sheets and strips (Euratom) 
— Other (Euratom) 
— Other (Euratom) 
Β. Other: 
— Artificial radio-active isotopes (Euratom) 
— Compounds of artificial radio-active isotopes (Euratom) . 
— Other Free 
1,5 
Free 
Free 
Compounds, inorganic or organic, of thorium, of uranium depleted in U-235,  of rare earth metals, 
of yttrium or of scandium, whether or not mixed together: 
ex A. Of thorium or of uranium depleted in U-235, whether or not mixed together (Euratom), 
other than thorium salts . '. Free 22.09 
(cont'd) 
25.32 
27.16 
28.50 
28.52 

384 OfficialJournaloftheEuropeanCommunities 8.12.86
ANNEX
(cont'd)
Heading
number DescriptionRateof
conventional
duty
%
37.07 Cinematograph film,exposedanddeveloped ,whetherornotincorporating soundtrackor'con­
sistingonlyofsoundtrack,negativeorpositive:
A.Consisting onlyofsoundtrack:
I —Negativesandintermediate positives Free
—Otherpositives 0,91ECU
per100m
38.09 Woodtar;woodtaroils(otherthanthecompositesolventsandthinnersfallingwithinheadingNo
38.18);woodcreosote;woodnaphtha;acetoneoil;vegetablepitchofallkinds;brewers'pitchand
similarcompounds basedonrosinoronvegetablepitch;foundrycorebindersbasedonnatural
resinousproducts :
B.Other :II —Woodnaphtha 7,1
—Other 4,6
47.02 Wastepaperandpaperboard ;scraparticlesofpaperorofpaperboard ,fitonlyforuseinpaper­
making: "
—Wastepaperandpaperboard :ll —Fitonlyforuseinpaper-making *. Free
—Other:IIl —Toberenderedfitonlyforuseinpaper-making (a) FreeII —Other M
—Scraparticlesofpaperorofpaperboard ,fitonlyforuseinpaper-making Free
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair:
•—Containing 85%ormorebyweightofwool. 3,8
—Containing 85%ormorebyweightofwoolandfineanimalhair 5,3
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85%ormorebyweightofsuchfibres:
—Lodenfabrics(b):Il —Ofavalueof2,50ECUormoreperm2 13ll —Other 14
—Otherfabrics :|| —Ofcombedyarn,ofavalueof3ECUormoreperm2 13ll —Ofcardedyarn,ofavalueof2,50ECUormoreperm2 * 13
—.Other 16
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)"Lodenfabrics"meansplain-weave fabricsweighingnotlessthan250butnotmorethan450g/m2,fulled,single-coloured orwithmixedormottled
yarns,madefromsingleyarnsifcardedwoolmixedwithfineanimalhair;thefabricsmayalsocontaincoarseanimalhairorman-made fibres.Thefibresarelaidororientedinthesamedirectionbyasurfacetreatmentwhichrendersthefabricswaterproof .

8.12.86 OfficialJournaloftheEuropean Communities 385
ANNEX
(cont'd)
Heading
numberDescriptionRateof
conventional
duty
%
59.12 Textilefabricsotherwiseimpregnated orcoated;paintedcanvasbeingtheatricalscenery,studio
back-cloths orthelike:II —Oilclothandothertextilefabricscoatedwithpreparations withabasisofdryingoil 5,1Il-Other .4,9
64.02 Footwearwithoutersolesofleatherorcomposition leather;footwear (otherthanfootwearfalling
withinheadingNo64.01)withoutersolesofrubberorartificialplasticmaterial :
exB.Other:
—Withoutersolesofleatherorcomposition leather 20
82.09 Kniveswithcuttingblades,serratedornot(includingpruningknives),otherthanknivesfalling
withinheadingNo82.06,andbladestherefor :
.exA.Knives,otherthanwithstainlesssteelblades 17
84.06 Internalcombustion pistonengines:
C.Otherengines:
II.Compression ignitionengines:
exa)Marinepropulsion engines :
—Forthevesselsofsubheading 89.01A,89.01BI,89.02A,89.02BIand89.03A
(a) ' Free
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .