1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/1
I
(Actswhosepublication isobligatory )
REGULATION (EEC)No2658/74OFTHECOUNCIL
of15October1974
amendingRegulation (EEC)No950/68ontheCommonCustomsTariff
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishing the
European Community ,andinparticular Articles28
and113thereof;
HavingregardtotheproposalfromtheCommission ;
Whereas,undertheAgreement signedwiththird
countries asaresultofthenegotiations carriedout
pursuanttoArticleXXIV,paragraph 6ofthe
GeneralAgreement onTariffsandTrade,as
concluded bytheCouncilDecisionof20July1974,
theEuropean Economic Community hasundertaken
toreducecustomsdutiesforvariousproducts on
1January1975;whereasitisexpedient ,therefore ,in
ordertoensureuniformapplication oftheCommon
CustomsTariff,tospecifyinCouncilRegulation
(EEC)No950/68(*)of28June1968onthe
Common Customs Tariff,aslastamended by
Regulation (EEC)No1615/74(2),theconventional
dutiesapplicable .tothoseproducts from
1January1975;thetariffnomenclature resulting fromtheir
application shallbeincluded intheCommon
Customs Tariffand/oramendcustomsduties;
whereasitisthereforeappropriate toincludeinthis
Regulation alltheamendments resulting from
Regulations adoptedunderthecommonagricultural
policy;
Whereasitisnecessarytoamendthetextofcertain
subheadings andchapternotesintheCommon
Customs Tarifftotakeaccount ofCouncil
Directive No71/354/EEC(3)of18October1971
ontheapproximation ofthelawsoftheMember
Statesrelatingtounitsofmeasurement ;
Whereasitisappropriate ,forthesakeofclarity,to
bringthewholeoftheCommonCustomsTariffup
todate;whereas,forthispurpose,itisnecessaryto
collectinasingletextnotonlythepartswhichare
amendedasfrom1January1975butalsotheparts
whichhavealreadybeenamendedandthosewhich
remainunchanged ;
Whereas ,althoughtemporary tariffamendments and
thepreferential systemsresultingfromthevarious
actsadoptedbytheCommunity formanintegral
partoftheCommon Customs Tariff,itseems
appropriate nottoincludetheminthisRegulation ;
WhereasthisRegulation doesnotapplytoproducts
coveredbytheTreatyestablishing theEuropean
CoalandSteelCommunity althoughthenomencla­
tureandtheconventional dutiesfortheseproducts
areincluded,forinformation purposes ,inthe
Schedule ofCustoms Dutiesinordertomakethe
lattereasiertounderstand ,Whereasforcertainheadingsorchapternotesitis
necessarytointroduce amendments withtheobject
ofensuringuniformapplication oftheCommon
Customs Tariff;whereas,moreover ,acertain
numberofdraftingamendments arejustifiedforthe
purposeofimproving theCommonCustomsTariff;
Whereas certainRegulations onthecommon
organization ofagricultural marketsprovidethat
(3)OJNoL243,29.10.1971,p.29. (!)OJNoL172,22.7.1968p.1.
(2)OJNoL174,28.6.1974,p.4.

NoL295/2 OfficialJournaloftheEuropeanCommunities 1.11.74
HASADOPTED THISREGULATION :
Article1
TheAnnexheaded'Common Customs Tariff'to
Regulation (EEC)No950/68isherebyreplacedbytheAnnexappendedtothisRegulation .
Article2
ThisRegulation shallenterintoforceon
1January1975.
ThisRegulation shallbebindinginitsentiretyanddirectlyapplicable in.allMember
States.
DoneatLuxembourg ,15October1974.
FortheCouncil
ThePresident
B.DESTREMAU

1.11.74 OfficialJournaloftheEuropean Communities NoL295/3
ANNEX
COMMON CUSTOMS TARIFF


1.11.74 OfficialJournaloftheEuropean Communities NoL295/5
SUMMARY
Page Chapter Pages
13Rawvegetablematerialsofakindsuitablefor
useindyeingorintanning;lacs;gums;resins
andothervegetablesapsandextracts 63
14Vegetable plaitingandcarvingmaterials ;vege­
tableproducts notelsewhere specified or
included 65PARTI—PRELIMINARY PROVISIONS
SectionI—GeneralRules
A.Rulesfortheinterpretation ofthenomenclature
oftheCommon CustomsTariff 11
B.Generalrulesconcerning duties 12
C.Generalrulesapplicable bothtonomenclature
andtoduties 12
SectionII—SpecialProvisions
A.Goodsforcertaincategories ofships,boatsand
othervessels 13
B.Minorimportations ofanon-commercial nature.13
C.Packingsimported full 14SectionIII
Animalandvegetable fatsandoilsandtheircleavage
products;preparedediblefats;
animalandvegetable waxes
15Animalandvegetable fatsandoilsandtheir
cleavageproducts ;preparedediblefats;animal
PARTII—SCHEDULE OFCUSTOMS
DUTIES
SectionI
Chapter
Liveanimals;animalproductsandvegetablewaxes 66
SectionIV
Preparedfoodstuffs ;
beverages ,spiritsandvinegar;tobacco
16Preparations ofmeat,offish,ofcrustaceans or
molluscs 71
17Sugarsandsugarconfectionery 73
18Cocoaandcocoapreparations 77
19Preparations ofcereals,flourorstarch;pastry­
cooks'products 80
20Preparations ofvegetables ,fruitorotherparts
ofplants 86
21Miscellaneous ediblepreparations 94
22Beverages ,spiritsandvinegar • 102
23Residuesandwastefromthefoodindustries ;
preparedanimalfodder 109
24Tobacco 112
SectionV
Mineralproducts
25Salt;sulphur;earthsandstone;plastering
materials ,limeandcement 113
26Metallicores,slagandash 118
27Mineralfuels,mineraloilsandproductsoftheir
distillation ;bituminous substances ;mineral
waxes 120
Section VI
Products ofthechemical andalliedindustries
28Inorganic chemicals ;organicandinorganic
compounds ofpreciousmetals,ofrareearth
metals,ofradio-active elementsandofisotopes 1271Liveanimals 17
2Meatandediblemeatoffals 19
3Fish,crustaceans andmolluscs 26
4Dairyproduce;birds'eggs;naturalhoney;edible
productsofanimalorigin,notelsewhere speci­
fiedorincluded 31
5Productsofanimalorigin,notelsewhere speci­
fiedorincluded 36
SectionII
Vegetable products
6Livetreesandotherplants;bulbs,rootsandthe
like;cutflowersandornamental foliage 38
7Ediblevegetables andcertainrootsandtubers40
8Ediblefruitandnuts;peelofmelonsorcitrus
fruit 44
9Coffee,tea,matdandspices 49
10Cereals 52
11Products ofthemillingindustry ;maltand
starches ;gluten;inulin 55
12Oilseedsandoleaginous fruit;miscellaneous
grains,seedsandfruit;industrial andmedical
plants;strawandfodder 60

NoL2956 OfficialJournaloftheEuropeanCommunities 1.11.74
Chapter Page
29Organicchemicals 139
30Pharmaceutical products 156
31 ■Fertilisers 1 158
32Tanninganddyeingextracts;tanninsandtheir
derivatives ;dyes,colours,paintsandvarnishes ;
putty,fillersandstoppings ;inks 161
33Essentialoilsandresinoids ;perfumery ,cosmetics
andtoiletpreparations 164
34Soap,organicsurface-active agents,washing
preparations ,lubricating preparations ,artificial
waxes,preparedwaxes,polishingandscouring
preparations ,candlesandsimilararticles,model­
lingpastesand"dentalwaxes" 166
35Albuminoidal substances ;glues 168
36Explosives ;pyrotechnic products ;matches;pyro­
phoricalloys;certaincombustible preparations 170
37Photographic andcinematographic goods....171
38Miscellaneous chemicalproducts 173Chapter Page
SectionX
Paper-making material;paperandpaperboard andarticles
thereof
47Paper-making material 200
48Paperandpaperboard ;articlesofpaperpulp,
ofpaperorofpaperboard 201
49Printedbooks,newspapers ,picturesandother
productsoftheprintingindustry ;manuscripts ,
typescripts andplans 206
SectionXI
Textilesandtextilearticles
50Silkandwastesilk 212
51Man-made fibres(continuous ) 214
52Metallised textiles 216
53Woolandotheranimalhair 217
54Flaxandramie 219
55Cotton 220
56Man-made fibres(discontinuous ) 221
57Othervegetabletextilematerials ;paperyarnand
wovenfabricsofpaperyarn 223
58Carpets,mats,mattingandtapestries ;pileand
chenillefabrics;narrowfabrics;trimmings ;
tulleandothernetfabrics;lace;embroidery ...224
59Waddingandfelt;twine,cordage,ropesand
cables;specialfabrics;impregnated and
coatedfabrics;textilearticlesofakindsuitable
forindustrial use 227
60Knittedandcrocheted goods 231
61Articlesofapparelandclothingaccessories of
textilefabric,otherthanknittedorcrocheted
goods 233
62Othermadeuptextilearticles 235
63Oldclothingandothertextilearticles;rags 237SectionVII
Artificialresinsandplasticmaterials,celluloseestersand
ethers,andarticlesthereof;rubber,syntheticrubber,
factice,andarticlesthereof
39Artificialresinsandplasticmaterials ,cellulose
estersandethers;articlesthereof 178
40Rubber,syntheticrubber,factice,andarticles
thereof 183
SectionVIII
Rawhidesandskins,leather,furskinsandarticlesthereof;
saddleryandharness;travelgoods,handbagsandsimilar
containers ;articlesofgut(otherthansilk-worm gut)
41Rawhidesandskins(otherthanfurskins )and
leather 188
42Articlesofleather;saddleryandharness;travel
goods,handbagsandsimilarcontainers ;articles
ofanimalgut(otherthansilk-worm gut)190
43Furskinsandartificialfur;manufactures thereof192SectionXII
Footwear ,headgear,umbrellas ,sunshades ,whips,riding­
cropsandpartsthereof;preparedfeathersandarticles
madetherewith :artificialflowers;articlesofhumanhair; SectionIX
Woodandarticlesofwood;woodcharcoal ;corkand
articlesofcork;manufactures ofstraw,ofespartoandof
otherplaitingmaterials ;basketware and
wickerwork
44Woodandarticlesofwood;woodcharcoal ...194
45Corkandarticlesofcork 198fans
64Footwear ,gaitersandthelike;partsofsuch
articles 238
65Headgearandpartsthereof 240
66Umbrellas ,sunshades ,walking-sticks ,whips,
riding-crops andpartsthereof 242
67Preparedfeathersanddownandarticlesmade
offeathersorofdown;artificialflowers;articles
ofhumanhair;fans 24346Manufactures ofstraw,ofespartoandofother
plaitingmaterials ;basketware andwickerwork 199

OfficialJournaloftheEuropeanCommunities 1.11.74 NoL295/7
Chapter Page
SectionXIII
Articlesofstone,ofplaster,ofcement,ofasbestos,of
micaandofsimilarmaterials ;ceramicproducts ;glass
andglassware
68Articlesofstone,ofplaster,ofcement,ofasbestos,Chapter Page
87Vehicles,otherthanrailwayortramwayrolling­
stock,andpartsthereof 330
88Aircraftandpartsthereof;parachutes ;catapults
andsimilaraircraftlaunchinggear;groundflying
trainers 333
89Ships,boatsandfloatingstructures 334ofmicaandofsimilarmaterials 245
69Ceramicproducts 249
70Glassandglassware 253
SectionXIVSectionXVIII
Optical,photographic ,cinematographic ,measuring ,
checking,precision,medicalandsurgicalinstruments and
apparatus ;clocksandwatches;musicalinstruments ; Pearls,preciousandsemi-precious stones,preciousmetals,
rolledpreciousmetals,andarticlesthereof;imitation soundrecorders andreproducers ;television imageand
soundrecorders andreproducers ,magnetic ;
partsthereof
90Optical,photographic ,cinematographic ,measur­
ing,checking ,precision ,medicalandsurgical
instruments andapparatus ;partsthereof 335
91Clocksandwatchesandpartsthereof 341
92Musicalinstruments ;soundrecorders and
reproducers ;television imageandsound
recordersandreproducers ,magnetic ;partsand
accessories ofsucharticles 343
SectionXIX
Armsandammunition ;partsthereof
93Armsandammunition ;partsthereof 346jewellery ;coin
71Pearls,preciousandsemi-precious stones,pre­
ciousmetals,rolledpreciousmetals,andarticles
thereof;imitationjewellery 257
72Coin 262
SectionXV
Basemetalsandarticlesofbasemetal
73Ironandsteelandarticlesthereof 264
74Copperandarticlesthereof 279
75Nickelandarticlesthereof 282
76Aluminium andarticlesthereof 284
77Magnesium andberyllium andarticlesthereof287
78Leadandarticlesthereof 288
79Zincandarticlesthereof 290
80Tinandarticlesthereof 292
81Otherbasemetalsemployedinmetallurgy and
articlesthereof 294
82Tools,implements ,cutlery,spoonsandforks,
ofbasemetal;partsthereof 297
83Miscellaneous articlesofbasemetal 300
SectionXVISectionXX
Miscellaneous manufactured articles
94Furnitureandpartsthereof;bedding,mattresses ,
mattresssupports ,cushionsandsimilarstuffed
furnishings 348
95Articlesandmanufactures ofcarvingormould­
ingmaterial 350
96Brooms,brushes,featherdusters,powder-puffs
andsieves 352
97Toys,gamesandsportsrequisites ;parts
thereof 353
98Miscellaneous manufactured articles 355
SectionXXI
Worksofart,collectors'pieces,andantiques
99Worksofart,collectors'pieces,andantiques ..358
ANNEX
Headingsorsubheadings ofwhichonlypartis
coveredbyaGATTconcessionorinwhichdifferent
concessions havebeengranted 361Machinery andmechanical appliances ;electricalequip­
ment;partsthereof
84Boilers,machinery andmechanical appliances ;
partsthereof 304
85Electrical machinery andequipment ;parts
thereof 319
SectionXVII
Vehicles,aircraft,andpartsthereof;vesselsandcertain
Associated transportequipment
86Railwayandtramwaylocomotives ,rolling-stock
andpartsthereof;railwayandtramwaytrack
fixturesandfittings;trafficsignallingequipment
ofallkinds(notelectrically powered ) 328


1.11.74 OfficialJournaloftheEuropean Communities NoL295/9
PART I
PRELIMINARY PROVISIONS


1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/11
SECTION I
GENERAL RULES
A.Rulesfortheinterpretation ofthenomenclature oftheCommonCustomsTariff
Interpretation ofthenomenclature oftheCommonCustomsTariffshallbegoverned
bythefollowingprinciples :
1.ThetitlesofSections,Chaptersandsub-Chapters areprovidedforeaseofrefer­
enceonly;forlegalpurposes ,classification shallbedetermined accordingtothe
termsoftheheadingsandanyrelativeSectionorChapterNotesand,provided
suchheadingsorNotesdonototherwiserequire,according tothefollowing
provisions .
2.(a)Anyreferenceinaheadingtoanarticleshallbetakentoincludeareference
tothatarticleincomplete orunfinished ,providedthat,asimported ,the
incomplete orunfinished articlehastheessentialcharacterofthecomplete
orfinishedarticle.Itshallalsobetakentoincludeareferencetothatarticle
completeorfinished (orfallingtobeclassifiedascompleteorfinishedby
virtueofthisRule),importedunassembled ordisassembled .
(b)Anyreferenceinaheadingtoamaterialorsubstanceshallbetakentoinclude
areference tomixtures orcombinations ofthatmaterialorsubstance with
othermaterialsorsubstances .Anyreferencetogoodsofagivenmaterialor
substance shallbetakentoincludeareferencetogoodsconsisting whollyor
partlyofsuchmaterialorsubstance .Theclassification ofgoodsconsisting
ofmorethanonematerialorsubstance shallbeaccordingtotheprinciples
ofRule3.
3.Whenforanyreason,goodsare,primafacie,classifiable undertwoormore
headings,classification shallbeeffectedasfollows :
(a)Theheadingwhichprovidesthemostspecificdescription shallbepreferred
toheadingsproviding amoregeneraldescription .
(b)Mixturesandcomposite goodswhichconsistofdifferentmaterialsorare
madeupofdifferentcomponents andwhichcannotbeclassifiedbyreference
to3(a)shallbeclassifiedasiftheyconsistedofthematerialorcomponent which
givesthegoodstheiressentialcharacter ,insofarasthiscriterionisapplicable .
(c)Whengoodscannotbeclassifiedbyreference ,to3(a)or3(b),theyshallbe
classifiedundertheheadingwhichinvolvesthehighestrateofdutyandif
thisrateisthesameforseveralheadings,theyshallbeclassifiedunderthat
oneofsuchheadingswhichoccurslatestinthenomenclature oftheTariff.
4.GoodsnotfallingwithinanyheadingoftheTariffshallbeclassifiedunderthe
headingappropriate tothegoodstowhichtheyaremostakin.
5.TheaboveRulesshallalsoapplymutatismutandiswhendetermining theappro­
priatesubheading withinaheading.

NoL295/12 OfficialJournaloftheEuropeanCommunities 1.11.74
B.Generalrulesconcerning duties
1.Thecustomsdutiesapplicable toimportedgoodsoriginating incountrieswhich
areContracting Parties,totheGeneralAgreement onTariffsandTradeorwith
whichtheEuropeanEconomic Community hasconcluded agreements containing
themostfavourednationtariffclauseshallbetheconventional duties(orduties
resultingfromconventions )shownincolumn4ofthescheduleofduties;until
suchtimeasacommontradepolicyentersintoforceinthisrespect,these"con­
ventional"ratesshallapplytogoodsotherthanthosereferredtoabove,imported
fromanythirdcountry .
Whereno"conventional "dutyisshownagainstaheadingorsubheading ,or
wheretherateofthe"conventional "dutyishigherthanthatoftheautonomous
dutyshownincolumn3,dutyshallbechargeable attherateoftheautonomous
duty.
2.Paragraph 1shallnotapplywherespecialautonomous customsdutiesareprovided
forinrespectofgoodsoriginating incertaincountriesorwherepreferential
customsdutiesareapplicable inpursuance ofassociation agreements .
3.Paragraphs 1and2shallnotprecludetheMemberStatesfromapplyingcustoms
dutiesotherthanthoseoftheCommonCustomsTariffwheretheapplication
ofsuchotherdutiesisjustifiedbyCommunity Law.
4.Thedutiesexpressed aspercentage ratesincolumns3and4areadvalorem
duties.
5.Theletter(L)appearing incolumn3oppositecertainheadingsorsubheadings
denotesthatthegoodsconcerned aresubjecttolevies.
6.Theletters"vc"incolumns3and4denotethatthegoodsconcerned arechargeable
witha"variablecomponent "determined undertheregulations relatingtotrade
incertaingoodsprocessedfromagricultural products .
C.Generalrulesapplicable bothtonomenclature andtoduties
1.Unlessprovidedotherwise ,theprovisions relatingtovalueforcustomspurposes
shallbeappliedtodetermine ,inadditiontothevaluefortheassessment ofad
valoremcustomsduties,thevaluesbyreferencetowhichthescopeofcertain
headingsorsubheadings isdefined.
2.Thedutiableweight,inthecaseofgoodschargeable byweight,andtheweights
byreferencetowhichthescopeofcertainheadingsorsubheading isdefined,
shallbetakentobe:
(a)inthecaseofareferenceto"grossweight",theaggregateweightofthegoods
andofallpackingsthereof;
(b)inthecaseofareferenceto"netweight"orsimplyto"weight"without
qualification ,theweightofthegoodsthemselves withoutpackingofanykind.
Forthepurposesofparagraphs (a)and(b)above,"packing"meansanyexternal
orinternalcontainers ,holders,wrappings orsupports,otherthantransportde­
vices(e.g.,transportcontainers ),tarpaulins ,tackleorancillarytransportequip­
ment.
3.Theunitofaccount (UA)byreferencetowhichcertainspecificcustomsduties
areexpressedorthescopeofcertainheadingsorsubheadings isdefinedhasa
valueof0-88867088 goffinegold.Theexchangeratetobeusedinconverting
theunitofaccountintoBelgianfrancs,Danishkroner,Dutchguilders,French
francs,Germanmarks,Irishpounds,Italianlire,Luxembourg francsorpounds
sterlingshallbethatcorresponding totheparvaluecommunicated toandrecog­
nisedbytheInternational Monetary Fundinrespectofthesecurrencies .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/13
SECTION II
SPECIAL PROVISIONS
A.Goodsforcertaincategories ofships,boatsandothervessels
Customsdutiesaresuspended inrespectofgoodsforuseintheconstruction ,repair,
maintenance orconversion oftheships,boatsorothervesselslistedinthefollowing
schedule,orforfittingoutorequipping suchships,boatsorothervessels.
Heading
number Description ofgoods
89.01 Ships,boatsandothervesselsnotfallingwithinheadingsNos89.02to
89.05:
A.Warships
B.Other:
LSea-goingvessels
89.02 Vesselsspeciallydesignedfortowing(tugs)orpushingothervessels:
A.Tugs
B.Pushercraft:
I.Sea-going
89.03Light-vessels ,fire-floats ,dredgersofallkinds,floatingcranes,andother
vesselsthenavigability ofwhichissubsidiary totheirmainfunction;
floatingdocks:
A.Sea-going vessels
Thesuspension shallbesubjecttosuchconditions asmaybedetermined bythecom­
petentauthorities withaviewtoCustomscontroloftheuseofsuchgoods.
B.Minorimportations ofanon-commercial nature
1.Customsdutyshallbechargedattheflatrateof10%advaloremongoodssent
insmallconsignments toprivateindividuals ,providedthatsuchimportations are
notofacommercial nature.Suchflatrateassessment shallnotapplytogoods
fallingwithinChapter24.
2.Animportation shallbetreatedasnotbeingofacommercial natureif:
—itisoccasional ;
—itconsistssolelyofgoodsforpersonalorfamilyusebytheconsignee ,andof
suchkindorquantitythatthereisnoindicationthattheyarebeingimported
foranycommercial purpose ;and
—itconsistsofgoodsofanaggregatevaluenotexceeding 60UA.

NoL295/14 OfficialJournaloftheEuropeanCommunities 1.11.74
3.Theflatrateofcustomsdutyof10%advaloremshallnotapplytogoodsimported
undertheconditions setoutinparagraph 1iftheaddressee ofthepackethas,
beforetheyarechargedwiththesaidflatrate,requestedthattheybesubjected
tothecustomsdutiesappropriate tothem.Allthegoodsmakinguptheconsign­
mentshallthenbesubjectedtothedutieswhichareappropriate tothem.
C.Packingsimportedfull
1.Packings,asdefinedinSectionI,C.,2.,importedfullanddeclaredforhomeuse
atthesametimeasthegoodscontainedthereinshallbe:
(a)chargeable atthesamerateofcustomsdutyasthegoodscontained therein :
—wheresuchgoodsaresubjecttoanadvaloremcustomsduty,or
—wherethepackingsaretobeincludedinthedutiableweightofthegoods
contained therein;
(b)admittedfreeofcustomsduties:
—wherethegoodscontained thereinarefreeofcustomsduty,or
—wherethegoodscontainedthereinaredutiableotherwisethanbyreference
toweightorvalue,or
—wheretheweightofthepackingsisnottobeincludedinthedutiableweight
ofthegoodscontainedtherein;
(c)chargeable attheratesofcustomsdutyappropriate tothem,notwithstanding
subparagraphs (a)and(b)above:
—wheretheyarenotofatypenormallyusedtorthegoodscontainedtherein
andhaveanindependent anddurableuseotherthanaspackings ,or
—wheretheyhavebeenusedinordertoevadepaymentofthecustoms
dutiesapplicable theretoinaccordance withtheirtariffdescription .
2.Wherepackingscoveredbytheprovisions ofparagraphs 1(a)and(b)contain
goodsofseveraldifferentTariffdescriptions ,theweightandvalueofthepackings
shall,forthepurposeofdetermining theirdutiableweightorvalue,beapportioned
betweenallthegoodscontained ,inproportion totheweightorvalueofthose
goods.

OfficialJournaloftheEuropeanCommunities NoL295/15 1.11.74
PARTII
SCHEDULE OFCUSTOMS DUTIES


1.11.74 OfficialJournaloftheEuropean Communities NoL295/17
SECTION I
LIVEANIMALS ;ANIMAL PRODUCTS
CHAPTER 1
LIVEANIMALS
Notes
1.ThisChaptercoversallliveanimalsexcept:
(a)Fish,crustaceans andmolluscs,ofheadingsNos03.01and03.03;
(b)Microbial culturesandotherproductsofheadingNo30.02;and
(c)AnimalsofheadingNo97.08.
2.AnyreferenceinthisChaptertoaparticular genusorspecies,exceptwherethecontextotherwiserequires,
includesareferencetotheyoungofthatgenusorspecies.
Additional Note
Forpurposesofsubheading 01.02AIIa),theexpression "calves"meansanimalsofthedomesticbovinespecies
weighingonthehoof220kgorlessandnotyethavinganypermanent teeth.
RateofDuty
Heading
number Descriptionautonomous
"it
orLevy
(L)conventional
•/.
1 2 3 4
01.01 Livehorses,asses,mulesandhinnies:
A.Horses :
I.Pure-bred breedinganimals (a) Free Free
II.Forslaughter (a) 11 4
III.Other 23 18
B.Asses 12 —
C.Mulesandhinnies 17 —
01.02 Liveanimalsofthebovinespecies:
A.Domestic species:
I.Pure-bred breedinganimals (a) Free Free
II.Other:
a)Calves
b)Other:16(b)
+(L)(*)—
1.Cowsforimmediate slaughter ,themeatofwhichisintended
forprocessing (a) · 16
+(L)(*)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thisrateisreducedto4%inrespectofcalvesofaweightoflessthan80kg,intendedforfattening,subjecttocertainconditions prescribed byArticle11
(asamended )ofRegulation (EEC)No805/68oftheCouncilof17June1968.
{*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL295/18 OfficialJournaloftheEuropeanCommunities 1.11.74
bb)Other
B.Other
160kg
b)Other
B.OtherRateofDuty
Heading
numberDescriptionautonomous
•/»
orLevy
(L)conventional
•/o
1 2 3 4
01.02
(continued)
01.03
01.04
01.05
01.06A.II.b)2.Other:
aa)Notyethavinganypermanentteeth,ofaweightofnot
lessthan350kgbutnotmorethan450kginthecase
ofmaleanimals,orofnotlessthan320kgbutnot
morethan420kginthecaseoffemaleanimals(a)
Liveswine:
A.Domesticspecies:
I.Pure-bredbreedinganimals(a)
II.Other:
a)Sowshavingfarrowedatleastonce,ofaweightofnotlessthan
Livesheepandgoats:
A.Domesticspecies:
I.Sheep:
a)Pure-bredbreedinganimals(a)
II.Goats:
a)Pure-bredbreedinganimals(a)
B.Other
Livepoultry,thatistosay,fowls,ducks,geese,turkeysandguineafowls:
A.Ofaweightnotexceeding185g
B.Other:
III.Geese
IV.Turkeys
V.Guineafowls
Otherliveanimals:
A.Domesticrabbits
B.Pigeons
C.Other16+(L)(*)
16(c)+(L)(*)
»Free
Free
16(L)
16(L)
Free
Free
15
5
5
Free
12(L)
12(L)
12(L)
12(L)
12(L)
12(L)
10
12
Free(b)
(d)(e)
Free
Free
8
10
(f)b)Other
b)Other
I.Fowls
II.Ducks
(a)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.
(b)ThelevyshallbeestablishedinaccordancewiththeprovisionssetoutinProtocolNo1appendedtotheTradeAgreementbetweentheEECandthe
SocialistFederalRepublicofYugoslavia.
(c)Thisrateisreducedto8%inrespectofyoungmaleanimalsofaweightofnotlessthan220kgbutnotmorethan300kg,intendedforfattening,subject
tocertainconditionsprescribedbyArticle11(asamended)ofRegulation (EEC)No805/68oftheCouncilof27June1968.
(d)Arateof6%isapplicablewithinthelimitsofanannualtariffquota,tobegrantedbythecompetentauthoritiesoftheEuropeanCommunities,of20000
heifersandcows(otherthanforslaughter)ofthefollowingbreeds:grey,brown,yellow,spottedSimmentalandPinzgau.Qualificationforquotaissubject
toconditionstobedeterminedbythecompetentauthoritiesoftheMemberStateofdestination :
(e)Arateof4%isapplicablewithinthelimitsofanannualtariffquota,tobegrantedbythecompetentauthoritiesoftheEuropeanCommunities ,of5000
bulls,cowsandheifers(otherthanforslaughter)ofthefollowingbreeds:spottedSimmental,SchwyzandFribourg.Toqualifyforthequota,animals
ofthebreedsspecifiedmustbecoveredbythefollowingdocuments :
—bulls: pedigreecertificate;
—cowsandheifers:pedigreecertificateorherdbookentrycertificateattestingtothepurityofthebreed.
(f)SeeAnnex.
(*)Incertainconditions,alevyisapplicableinadditiontothecustomsduty.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/19
CHAPTER 2
MEATANDEDIBLE MEATOFFALS
Note
ThisChapterdoesnotcover:
(a)ProductsofthekindsdescribedinheadingsNos02.01,02.02,02.03,02.04and02.06,unfitorunsuitable for
humanconsumption ;
(b)Guts,bladdersorstomachsofanimals(headingNo05.04)andanimalblood(headingNo05.15);or
(c)Animalfat,otherthanproductsofheadingNo02.05(Chapter15).
Additional Notes
1.Thefollowing expressions shallhavethemeaningshereunder assignedtothem:
A."Carcasesofdomesticbovineanimals",forthepurposesofsubheading 02.01Alla):wholecarcasesof
theslaughtered animalsafterhavingbeenbled,eviscerated andskinned.Suchcarcasesareimportedwith
orwithouttheheads,withorwithoutthefeetandwithorwithouttheotheroffalsattached .Wherecarcases
areimportedwithouttheheads,thelattermusthavebeenseparatedfromthecarcaseattheatloido-occipital
joint.Whenimportedwithoutthe.feet,thelattermusthavebeencutoffatthecarpo-metacarpian ortarso­
metatarsian joints; 1
B."Half-carcasesofdomesticbovineanimals",forthepurposesofsubheading 02.01Alla):theproduct
resultingfromthesymmetrical divisionofthewholecarcasethroughthecentreofeachcervical,dorsal,
lumbarandsacralvertebraandthroughthecentreofthesternumandoftheischio-pubic symphysis;
C."Calfcarcases",forthepurposesofsubheading 02.01Alla)1aa)11:carcasesofanimalsofthedomestic
bovinespecieswiththetypicallightcolourofveal,weighingpercarcase130kgorless;
D."Calfhalf-carcases ",forthepurposesofsubheading 02.01A11a)1aa)11:half-carcases ofanimals
ofthedomesticbovinespecieswiththetypicallightcolourofveal,weighingperhalf-carcase 65kg
orless;
E."Unseparated calfforequarters ",forthepurposesofsubheading 02.01AIIa)1aa)22:thewholeofthe
frontpartofacalfcarcasecomprising allthebonesandthescrag,neckandshoulder,withamaximum
ofeightpairsofribsandaminimumoffourpairsofribswithorwithoutthethinflank.Thesecutsmust
beofthetypicallightcolourofvealandweighnotmorethan60kg;
F."Separated calfforequarters ",forthepurposesofsubheading 02.01AIIa)1aa)22:thefrontpartofa
calfhalf-carcase comprising allthebonesandthescrag,neckandshoulder,withamaximum ofeightribs
andaminimumoffourribswithorwithoutthethinflank.Thesecutsmustbeofthetypicallightcol­
ourofvealandweighnotmorethan30kg;
G."Unseparated calfhindquarters ",forthepurposesofsubheading 02.01Alla)1aa)33:thewholeofthe
rearpartofacalfcarcasecomprising allthebonesandthethighsandloins,withaminimumoffivepairs
ofwholeorcutribswithorwithouttheknuckleandwithorwithoutthethinflanks.Thesecutsmustbe
ofthetypicallightcolourofvealandweighnotmorethan75kg.Theexpression istobeextendedtocover
thewholeofthefrontpartofacalfcarcasecomprising allthebonesandthescrag,neckandshoulder,
withmorethaneightpairsofribs;
H."Separatedcalfhindquarters ",forthepurposesofsubheading 02.01Alla)1aa)33:therearpartofacalf
half-carcase comprising allthebonesandthethighandloin,withaminimum offivewholeorcutribs
withorwithouttheknuckleandwithorwithoutthethinflanks.Thesecutsmustbeofthetypicallight
colourofvealandweighnotmorethan40kg.Theexpression istobeextendedtocoverthefrontpartof
acalfhalf-carcasecomprising allthebonesandthescrag,neckandshoulder,withmorethaneightribs;
1J."Compensated quarters":
(a)forthepurposesofsubheading 02.01Alla)1bb)11:portionscomposed ofeither:
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthetenthrib;
andhindquarters comprising allthebonesandthethighandsirloin,andcutatthethirdrib;or
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthefifthrib,
withthewholeoftheflankandbreastattached;andhindquarters comprising allthebonesandthe
thighandsirloin,andcutattheeighthcutrib.
Theforequarters andthehindquarters constituting "compensated quarters"mustbeimportedatthe
sametimeandinequalnumbers,andthetotalweightoftheforequarters mustbethesameasthatof
thehindquarters ;adifferenceofnotmorethan5%inthoseweightsisallowed;

NoL295/20 OfficialJournaloftheEuropeanCommunities 1.11.74
(b)forthepurposesofsubheading 02.01Alla)2aa):portionscomposed ofeither:
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthetenthrib;
andhindquarters comprising allthebonesandthethighandsirloin,andcutatthethirdrib;or
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthefifthrib,
withthewholeoftheflankandbreastattached;andhindquarters comprising allthebonesandthe
thighandsirloin,andcutattheeighthcutrib.
Theforequarters andthehindquarters constituting "compensated quarters"mustbeimportedatthe
sametimeandinequalnumbers,andthetotalweightoftheforequarters mustbethesameasthat
ofthehindquarters ,adifference ofnotmorethan5%inthoseweightsbeingallowed;
K."Forequarters ofadultanimals",forthepurposesofsubheading 02.01Alla)1bb)22,and"forequarters ",
forthepurposesofsubheading 02.01A11a)2bb):thefrontpartofthehalf-carcase comprising allthe
bonesandthescrag,neckandshoulder,withaminimum offourribsandamaximum oftenwholeorcut
ribs,withorwithoutthethinflanks;
L."Hindquarters ofadultanimals",forthepurposesofsubheading 02.01Alla)1bb)33,and"hindquarters
forthepurposesofsubheading 02.01Alla)2cc):therearpartofthehalf-carcase comprising allthebones
andthethighandsirloin,withaminimum ofthreewholeorcutribs,withorwithouttheshinandwith
orwithoutthethinflanks;theexpressions aretobeextendedtocoverthefrontpartofthehalf-carcase
comprising allthebonesandincludingthescrag,neckandshoulder,butwithmorethantenribs;
M.(a)"Crop"and"chuckandblade"cuts,forthepurposesofsubheading 02.01A11a)2dd)2bbb):
thedorsalpartoftheforequarter ,includingtheupperpartoftheshoulder,obtainedbyacutalong
astraightlinethroughthepointwherethefirstribjoinsthefirststernalsegmenttothepointofre­
flectionofthediaphragm onthetenthwithaminimum offourribsandamaximum oftenribs;
(b)"Brisket"cut,forthepurposesofsubheading 02.01Alla)2dd)2bbb):thelowerpartofthefore­
quartercomprising thebrisketnavelendandbrisketpointend;
N.Indetermining thenumberofwholeorcutribsreferredtoinparagraphs EtoL,onlythoseattachedto
thebackbone shallbetakenintoconsideration .
2.A.Forthepurposesofsubheadings 02.06B1a)2aa)and02.06B1b)2aa),"baconsides"shallbetakento
meanpighalf-carcaseswithoutthehead,chaps,neck,feet,tail,flarefat,kidneys,tenderloin ,bladebone,
sternum,vertebralcolumn,pelvicboneanddiaphragm ;
B.Forthepurposesofsubheadings 02.06BIa)2bb)and02.06B1b)2bb),"spencers"shallbetakento
meanbaconsideswithouttheham,whetherornotboned;
C.Forthepurposesofsubheadings 02.06BIa)2cc)and02.06Bib)2cc),"3/4sides"shallbetakentomean
baconsideswithouttheshoulder,whetherornotboned;
D.Forthepurposesofsubheadings 02.06B1a)2cc)and02.06BIb)2cc),"middles"shallbetakentomean
baconsideswithoutthehamandtheshoulder,whetherornotboned.
3.Forthepurposesofsubheadings 02.06B1b)3aa),4aa),5aa),6aa)and7aa),productswhosewater/protein
ratiointhemeat(nitrogencontentmultiplied by6-25)ismorethan2-8shallbeconsidered asslightlydried
andslightlysmoked .
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/«
1 2 3 4
02.01 MeatandedibleoffalsoftheanimalsfallingwithinheadingNo.01.01,
01.02,01.03or01.04,fresh,chilledorfrozen:
A.Meat:
I.Ofhorses,asses,mulesandhinnies 16 8

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/21
RateofDuty
Heading
number Descriptionautonomous
%>
orLevy
(Uconventional
•/.
1 2 3 4
02.01
{continued )A.II.Ofbovineanimals :
a)Ofdomesticbovineanimals :
1.Freshorchilled :
aa)Ofcalves;
11.Carcasesandhalf-carcases
22.Separated orunseparated forequarters
33.Separated orunseparated hindquarters
bb)Ofadultanimals :
11.Carcases ,half-carcases or"compensated "quarters :
aaa)Carcasesofaweightofnotlessthan180kg
butnotmorethan270kgandhalf-carcases
or"compensated "quarters,ofaweightofnot
lessthan90kgbutnotmorethan135kg,
withalowdegreeofossification ofthe
cartilages (moreespecially thoseofthesym­
physispubisandthevertebralapophyses ),the
meatofwhichisofalightpinkcolourand
thefatofwhich,ofextremely finestructure,
iswhitetolightyellowincolour(a)
bbb)Other
22.Forequarters :
aaa)Ofaweightofnotlessthan45kgbutnot
morethan68kg,withalowdegreeof
ossification ofthecartilages (moreespecially
thoseorthevertebralapophyses ),themeatof
whichisofalightpinkcolourandthefatof
which,ofextremely finestructure,iswhiteto
lightyellowincolour(a)
bbb)Other
33.Hindquarters :
aaa)Ofaweightofnotlessthan45kgbutnot
morethan68kg(notlessthan38kgbutnot
morethan61kginthecaseof'Pistola'cuts),
withalowdegreeofossification ofthecar­
tilages(moreespecially thoseofthevertebral
apophyses ),themeatofwhichisofalight
pinkcolourandthefatofwhich,ofextremely
finestructure ,iswhitetolightyellowin
colour (a)
bbb)Other
cc)Othercutsofbeefandveal:
11.Unboned (bone-in )
22.Bonedorboneless20+(L)(*)
20+(L)(*)
20+(L)(*)
20+(L)(*)
20+(L)n
20+(L)n
20+(L)(*)
20+(L)(*)
20+(L)(*)
20+(L)(-)
20+(L)(*)(b)
(b)
(b)
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thelevyshallbeestablished inaccordance withtheprovisions setoutinProtocolNo1appendedtotheTradeAgreement betweentheEECandthe
SocialistFederalRepublicofYugoslavia .
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL295/22 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
v»
orLevy
(Dconventional
•/.
1 2 3 4
02.01
(continued)A.II.a)2.Frozen:
aa)Carcases ,half-carcases ,or"compensated "quarters....20+(L)n (c)
bb)Forequarters 20+(L)(*) (C)
cc)Hindquarters 20+(L)(*) (c)
dd)Other:
11.Unboned (bone-in) 20+(L)(*) (a)
22.Bonedorboneless :
aaa)Forequarters ,wholeorcutintoamaximum of
fivepieces,eachquarterbeinginasingle
block;"compensated "quartersintwoblocks,
oneofwhichcontainstheforequarter ,whole
orcutintoamaximum offivepieces,and
theother,thehindquarter ,excluding theten­
derloin,inonepiece
bbb)Crop,chuckandbladeandbrisketcuts(b)
ccc)Other20+(L)H
20+(L)(*)
204-(L)n(a)
(a)
(a)
b)Other 20 (a)
III.Ofswine:
a)Ofdomesticswine:
1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
flarefat 20(L)
2.Hamsandcutsofham,unboned (bone-in) 20(L)—
3.Shoulders (fores)andcutsofshoulders ,unboned (bone-in)..20(L)—
4.Loinsandcutsofloins,unboned (bone-in) 20(L)—
5.Bellies(streaky)andcutsofbellies 20(L)—
6.Other:
aa)Bonedorbonelessandfrozen
bb)Other20(L)
20(L)—
b)Other 7 5
IV.Other 20 20
B.Offals:
I.Forthemanufacture ofpharmaceutical products (c) Free Free
II.Other:
a)Ofhorses,asses,mulesandhinnies 16 10
b)Ofdomesticbovineanimals :
1.Livers 20 11
2.Other 20 7
c)Ofdomesticswine:
1.Headsandcutsofheads;necks 20(L) 9
2.Feetandtails 20(L) 9
(a)SeeAnnex.
(b)Entryunderthissubheading issubjecttotheproduction ofacertificate issuedonconditions laiddownbythecompetent authorities oftheEuropeanCommunities .
(c)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/23
B.II.c)3.Kidneys
4.Livers
andgullet
7.Other
d)OtherHeading
number DescriptionRateofDuty
autonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
02.01
(continued)
02.025.Hearts,tonguesandlungs
6.Livers,hearts,tonguesandlungsattachedtothetrachea
Deadpoultry(thatistosay,fowls,ducks,geese,turkeysandguinea
fowls)andedibleoffalsthereof(exceptliver),fresh,chilledorfrozen:
A.Wholepoultry:
I.Fowls:
a)Pluckedandgutted,withheadsandfeet,knownas"83%
chickens"
b)Pluckedanddrawn,withoutheadsandfeetbutwithhearts,
liversandgizzards,knownas"70°/ochickens"
c)Pluckedanddrawn,withoutheadsandfeetandwithouthearts,
liversandgizzards,knownas"65°/ochickens"
II.Ducks:
a)Plucked,bled,guttedbutnotdrawn,withheadsandfeet,known
as"85°/oducks"
b)Pluckedanddrawn,withoutheadsandfeetbutwithhearts,
liversandgizzardsknownas"70°/oducks"
c)Pluckedanddrawn,withoutheadsandfeetandwithout
hearts,liversandgizzards,knownas"63°/oducks"
III.Geese:
a)Plucked,bled,notdrawn,withheadsandfeet,knownas
"82°/ogeese"
b)Pluckedanddrawn,withoutheadsandfeet,withorwithout
heartsandgizzards,knownas"75°/ogeese"
IV.Turkeys
V.Guineafowls
B.Poultrycuts(excludingoffals):
I.Bonedorboneless
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 ,..20(L)
20(L)
20(L)
20(L)
20(L)
12
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)
18(L)
18(L)
18(L)9
11
9
9
9
4

NoL295/24 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
02.02
(continued )B.II.e)2.Ofturkeys:
aa)Drumsticks andcutsofdrumsticks
bb)Other
3.Ofotherpoultry
f)Other
C.Offals18(L)
18(L)
18(L)
18(L)
18(L)—
02.03 Poultryliver,fresh,chilled,frozen,saltedorinbrine:
A.Foiegras(gooseorduck) 5(L) 5
B.Other16(L) 14
02.04 Othermeatandediblemeatoffals,fresh,chilledorfrozen:
A.Ofdomesticpigeonsanddomesticrabbits 13 11
B.Ofgame 7 5
C.Other:
I.Whaleandsealmeat;frogs'legs
II.Other19
1910
14
02.05 Pigfatfreeofleanmeatandpoultryfat(notrenderedorsolvent­
extracted),fresh,chilled,frozen,salted,inbrine,driedorsmoked :
A.Back-fat :
I.Fresh,chilled,frozen,saltedorinbrine 22(L)
II.Driedorsmoked 22(L)—
B.Pigfat,otherthanthatfallingwithinsubheading A 22(L)—
C.Poultryfat 22(L)—
02.06 Meatandediblemeatoffals(exceptpoultryliver),salted,inbrine,dried
orsmoked :
A.Horsemeat ,salted,inbrineordried 16 13
B.Meatandediblemeatoffalsofdomestic swine:
I.Meat:
a)Saltedorinbrine:
1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
flarefat
2.Baconsides,spencers,3/4sidesandmiddles :
aa)Baconsides
bb)Spencers
cc)3/4sidesandmiddles
3.Hamsandcutsofham;unboned (bone-in )
4.Shoulders (fores)andcutsofshoulders ,unboned (bone-in)..
5.Loinsandcutsofloins,unboned (bone-in)
6.Bellies(streaky)andcutsofbellies
7.Other25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)—

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/25
RateofDuty
HeadingDescriptionautonomous
number %
orLevy
(L)conventional
%
1 2 3 4
02.06
(continued )B.I.b)Driedorsmoked :
1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
flarefat
2.Baconsides,spencers,3/4sidesandmiddles :
aa)Baconsides
bb)Spencers
cc)3/4sidesandmiddles
3.Hamsandcutsofham,unboned (bone-in):
aa)Slightlydriedorslightlysmoked
bb)Other
4.Shoulders (fores)andcutsofshoulders ,unboned (bone-in):
aa)Slightlydriedorslightlysmoked
bb)Other
5.Loinsandcutsofloins,unboned (bone-in):
aa)Slightlydriedorslightlysmoked
bb)Other
6.Bellies(streaky)andcutsofbellies:
aa)Slightlydriedorslightlysmoked
bb)Other
7.Other:
aa)Slightlydriedorslightlysmoked
bb)Other
11.Ediblemeatoffals:
a)Headsandcutsofheads;necks
b)Feetandtails
c)Kidneys
d)Livers
e)Hearts,tonguesandlungs
f)Livers,hearts,tonguesandlungsattachedtothetracheaand
gullet
g)Other
C.Other:
I.Ofdomestic bovineanimals :
a)Meat:
1.Unboned (bone-in)
2.Bonedorboneless
b)Offals
II.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)
24+(L)n
24+(L)(*)
24
24—
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

1.11.74 NoL295/26 OfficialJournaloftheEuropeanCommunities
CHAPTER 3
FISH,CRUSTACEANS ANDMOLLUSCS
Note
ThisChapterdoesnotcover:
(a)Marinemammals (headingNo01.06)ormeatthereof(headingNo02.04or02.06);
(b)Fish(includingliversandroesthereof),crustaceans andmolluscs,dead,unfitorunsuitableforhumanconsump­
tionbyreasonofeithertheirspeciesortheircondition (Chapter5);or
(c)Caviarorcaviarsubstitutes (headingNo16.04).
RateofDuty
Heading
number Descriptionautonomous
•/·
orLevy
(L)conventional
•/.
t 2 3 4
03.01 Fish,fresh(liveordead),chilledorfrozen:
A.Freshwater fish:
I.Troutandothersalmonidae :
a)Trout 16 12
b)Salmon 16 4
c)Lakewhitefish.v Free 8
d)Other Free 10
II.Eels 10 5
III.Carp 10(a)8(a)
IV.Other Free 8
B.Saltwater fish:
I.Whole,headlessorinpieces:
a)Herring :
1.From15Februaryto15June:
aa)Freshorchilled Free Free
bb)Frozen Free Free
2.From16Juneto14February :
aa)Freshorchilled 20(a)(b)15(a)(c)
bb)Frozen 20(a)(b)15(a)(c)
b)Sprats:
1.From15Februaryto15June Free Free
2.From16Juneto14February 20(b) 13
(a)Subiecttocompliance withthereferenceprice.Acountervailing taxisprovidedforinthecaseofnon-compliance withthereferenceprice.
(b)Totalsuspension foranindefinite period.
(c)Dutyexemption withinthelimitsofanannualtariffquotaof34000metrictonstobegrantedbythecompetent authorities oftheEuropeanCommunities
andsubjecttocompliance withthereferenceprice.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/27
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
03.01 B.
(continued )
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
25(b)(c)
25(b)(c)
25(b)(c)
25(b)(c)22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)I.c)Tunny:
1.Fortheindustrial manufacture ofproductsfallingwithin
headingNo16.04(a):
aa)Whole:
11.Yellow-finned tunny:
aaa)Weighingnotmorethan10kgeach
bbb)Other
22.Long-finned tunny
33.Other
bb)Gilledandgutted:
11.Yellow-finned tunny:
aaa)Weighingnotmorethan10kgeach
bbb)Other
22.Long-finned tunny
33.Other
cc)Other(forexample,"headsoff"):
11.Yellow-finned tunny:
aaa)Weighingnotmorethan10kgeach
bbb)Other
22.Long-finned tunny
33.Other
2.Other
d)Sardines (Clupeapilchardus Walbaum):
1.Freshorchilled
2.Frozen
e)Sharks
f)Redfish (Sebastesmarinus):
1.Freshorchilled
2.Frozen
g)Halibut(Hippoglossus vulgaris,Hippoglossus reinhardtius )
h)Cod(GadusmorrhuaorGaduscallarias):
1.Freshorchilled
2.Frozen
ij)Coalfish (Pollachius virensorGadusvirens):
1.Freshorchilled
2.Frozen25(b)(c)v
25(b)(c)
25(b)(c)
25(b)(c)
25(c)22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
22(c)(d)
23
23
8(e)
8
8
825
25
15
15
15
15
15
15
15
1515
15
15
15
(a)Entryunderthissubheading issubiecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)Subjecttocompliance withthereferenceprice.Acountervailing taxisprovidedforinthecaseofnon-compliance withthereferenceprice.
(d)Dutyexemption inrespectoftunnyintendedforthecanningindustry,withinthelimitsofanannualtariffquotaof30000metrictonstobegranted
bythecompetent authorities oftheEuropeanCommunities andsubjecttocompliance withthereferenceprice.Qualification forthisquotaisgoverned
byconditions tobedetermined bythecompetent authorities .
(e)Dutyratereducedto6%inrespectofpikeddogfish (Squalusacanthias )withinthelimitsofanannualtariffquotaof2500metrictonstobegranted
bythecompetent authorities oftheEuropean Communities .

NoL295/28 OfficialJournaloftheEuropean Communities 1.11.74
Heading
number DescriptionRateofDuty
autonomous
•/o
orLevy
(L)conventional
•/.
1 2 3 4
03.01 B.I.k)Haddock :
(continued ) 1.Freshorchilled 15 15
2.Frozen 15 15
1)Whiting (Meriangus meriangus ):
1.Freshorchilled 15 15
2.Frozen 15 15
m)Mackerel :
1.From15Februaryto15June:
aa)Freshorchilled Free Free
bb)Frozen Free Free
2.From16Juneto14February :
aa)Freshorchilled 20 20
bb)Frozen 20 20
n)Anchovies (Engraulissp.p.):
1.Freshorchilled 15 15
2.Frozen 15 15
o)Plaice:
1.Freshorchilled 15 15
2.Frozen 15 15
p)Sea-bream ofthespeciesDentexdentexandPagellus :
1.Freshorchilled 15 15
2.Frozen 15 15
q)Other 15 15
II.Fillets:
a)Freshorchilled 18 18
b)Frozen:
1.Ofcod(GadusmorrhuaorGaduscallarías ) 18 15
2..Ofcoalfish (Pollachius virensorGadusvirens) 18 15
3.Ofhaddock 18 15
4.Ofredfish (Sebastesmarinus ) 18 15
5.Oftunny 18 18
6.Ofmackerel 18 15
7.Other 18 15
C.Liversandroes 14 10
03.02 Fish,dried,saltedorinbrine;smokedfish,whetherornotcooked
beforeorduringthesmokingprocess:
A.Dried,saltedorinbrine:
I.Whole,headlessorinpieces:
a)Herrings 12 12
b)Cod 13(a) 13(b)
(a)Totalsuspension foranindefiniteperiod.
(b)Dutyexemptionwithinthelimitsofanannualtariffquotaof25000metrictonstobegrantedbythecompetentauthoritiesoftheEuropeanCommunities .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/29
RateofDuty
Heading
number Descriptionautonomous
»/»
orLevy
(L)conventional
»/.
1 2 3 4
03.02 A.I.c)Anchovies (Engraulis sp.p.) 15 10
(continued)d)Common halibut (Hippoglossus vulgaris) 15 —
e)Salmon,saltedorinbrine 15 11
f)Other 15 12
II.Fillets:
a)Ofcod 20(a) 20
b)Ofsalmon,saltedorinbrine 18 15
c)OflesserorGreenland halibut (Hippoglossus reinhardtius ),
saltedorinbrine 18 15
d)Other 18 16
B.Smoked,whetherornotcookedbeforeorduringthesmokingprocess:
I.Herring 16 10
II.Salmon 16 13
III.LesserorGreenland halibut (Hippoglossus reinhardtius ) 16 15
IV.Commonhalibut (Hippoglossus vulgaris ) 16 16
V.Other 16 14
C.Liversandroes 15 11
D.Fishmeal 15 13
03.03 Crustaceans andmolluscs,whetherinshellornot,fresh(liveordead),
chilled,frozen,salted,inbrineordried;crustaceans ,inshell,simply
boiledinwater:
A.Crustaceans :
I.Crawfish 25 (b)
II.Lobsters (Homarussp.p.):
a)Live 25 10
b)Other:
1.Whole 25 13
2.Other 25 20
III.Crabsandfreshwater crayfish 18 15
IV.Shrimpsandprawns :
a)Prawns (Pandalidae sp.p.)18 12
b)Shrimpsofthegenus"Crangon"sp.p.:
1.Fresh,chilledorsimplyboiledinwater 18 18
2.Other 18 18
c)Other 18 18
V.Other(forexample,Norwaylobsters) 14 12
B.Molluscs :
I.Oysters :
a)European flatoystersweighingnotmorethan40geach Free Free
b)Other 18 18
(a)Totalsuspension foranindefinite period.
(b)SeeAnnex.

NoL295/30 OfficialJournaloftheEuropean Communities 1.11.74
Heading
number DescriptionRateofDuty
autonomous
•/·
orLevy
(L)conventional
·/.
1 2 3 4
03.03 B.II.Mussels 10 10
(continued )
III.Snails,otherthanseasnails 6 Free
IV.Other:
a)Frozen:
1.Squid:
aa)Ommastrephes sagittatusandLoligosp.p 8 6
bb)Other 8 8
2.Cuttle-fish ofthespeciesSepiaofficinalis ,Rossiamacrosoma
andSepiolarondeleti 8 8
3.Octopus 8 8
4.Other 8 8
b)Other:
1.Squid(Ommastrephes sagittatusandLoligosp.p.) 8 6
2.Other 8 8

1.11.74 OfficialJournaloftheEuropean Communities NoL295/31
CHAPTER 4
DAIRYPRODUCE ;BIRDS'EGGS;NATURAL HONEY ;EDIBLEPRODUCTS OFANIMAL ORIGIN,NOTELSEWHERE
SPECIFIED ORINCLUDED
Notes
1.Theexpression "milk"meansfullcreamorskimmedmilk,buttermilk ,whey,kephir,yoghourtandsimilar
fermented milk,
2.Milkandcreamputupinhermetically sealedcansareregardedaspreservedwithinthemeaningofheading
No04.02.However,milkandcreamarenotregardedassopreservedmerelybyreasonofbeingpasteurised ,
sterilisedorpeptonised ,iftheyarenotputupinhermetically sealedcans.
Additional Notes
1.Theterm"cans",asusedinNote2tothisChapter,shallbetakentoapplyonlytosuchcontainers ofanet
capacitynotexceeding 5kg.
2.Theexpression "specialmilkforinfants",asusedinsubheading 04.02B1a),shallbetakentomeanproducts
freefrompathogenic andtoxigenicgermsandcontaining pergrammelessthan10,000revivifiable aerobic
bacteriaandlessthan2coliformbacteria
3.Forthepurposeofcalculating thefatcontentofproductsfallingwithinsubheadings 04.02Bib)andBIIb)
theweightofanyaddedsugarshallbedisregarded .
4.Theexpression "wholecheesesasusedinsubheading 04.04AIa),shallbetakentoapplytowholecheeses
oftheconventional flatcylindrical shapeofthefollowingnetweights:
—Emmentaler :notlessthan60kgbutnotmorethan130kg;
—GruyereandSbrinz:notlessthan20kgbutnotmorethan45kg;
—Bergkase:notlessthan20kgbutnotmorethan60kg;
—Appenzell :notlessthan6kgbutnotmorethan8kg.
5.Subheading 04.04Alb)2shallbetakentoapplyonlytogoodsthepackingsofwhichbearatleastthefollowing
particulars :
—thedescription ofthecheese,
—thefatcontent,byweight,inthedrymatter,
—thepackerresponsible ,
—thecountryoforiginofthecheese.
6.Forthepurposesofsubheading 04.04DI,theexpression "putup(inboxesorinslices)forretailsale"shallbe
takentoapplytocheeseofthekindsclassifiedunderthatsubheading putupinindividual portionsorinslices
andpackedinoneofthefollowing forms:
(a)Inboxes(includingspecialpackingsbfartificialplasticmaterialhavingaspecialcompartment foreach
portion):
—containingatleast3butnotmorethan12individualportions,ofanaggregatenetweightnotexceeding
250g;or
—ofanetcapacitynotexceeding 56g;
(b)Incircularorpolygonal boxes(otherthanrectangidar )containing atleast12individual portionsofan
aggregate netweightofnotlessthan450gbutnotmorethan1000g;
(c)Intheformofsliceswrapped "separatelyinaluminium foilorinartificialplasticmaterial,thenetweight
ofeachslicenotexceeding 30g.

NoL295/32 OfficialJournaloftheEuropean Communities 1.11.74
7.Forthepurposesofsubheadings 04.04A1a),A1b)andDI,theterm"free-at-frontier value"shallbetakento
meanthefree-at-frontier priceorfreeonboardpriceinthecountryofexportation ,plusalumpsumtobe
determined inrespectoftheexpensesofdeliverytothecustomsterritoryoftheCommunity .
8.Levyapplicable tocertainmixturesfallingwithinthisChapter:
Thelevyapplicable tomixturesfallingwithinthisChapterandcomposed ofproductsclassifiedunderheadings
orsubheadings 04.01B,04.02,04.03,04.04,17.02Aand17.05Ashallbethatapplicable totheingredient which
involvesthehigherorhighestlevyandwhichalsoformsatleast10%byweightofthemixtureconcerned .
Wherethismethodofassessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbethat
determined bythetariffclassification ofthemixtures .
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
04.01 Milkandcream,fresh,notconcentrated orsweetened :
A.Ofafatcontent,byweight,notexceeding6%:
I.Yoghourt ,kephir,curdledmilk,whey,buttermilk andotherfer­
mentedoracidifiedmilk:
a)Inimmediate packingsofanetcapacityof2litresorless 16(L)—
b)Other 16(L)—
II.Other:
a)Inimmediate packingsofanetcapacityof2litresorlessandof
.afatcontent,byweight:
1.Notexceeding 4°/o 16(L)—
2.Exceeding 4% 16(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 4%> 16(L)—
2.Exceeding 4% 16(L)—
B.Other,ofafatcontent,byweight:
I.Exceeding 6%butnotexceeding 21% 16(L)—
II.Exceeding 21%butnotexceeding45'% 16(L)—
III.Exceeding 45% 16(L)—
04.02 Milkandcream,preserved,concentrated orsweetened :
A.Notcontaining addedsugar:
I.Whey
II.Milkandcream,inpowderorgranules :
a)Inimmediate packingsofanetcapacityof2-5kgorlessand
ofafatcontent,byweight:18(L)—
1.Notexceeding 1«5% 18(L)—
2.Exceeding 1·5%butnotexceeding 27% 18(L)—
3.Exceeding 27%butnotexceeding 29% 18(L)—
4.Exceeding 29% 18(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 1-5% 18(L)—
2.Exceeding 1·5%butnotexceeding 27% 18(L)—
3.Exceeding 27%butnotexceeding 29% 18(L)—
4.Exceeding 29% 18(L)—

1.11.74 OfficialTournaloftheEuropean Communities NoL295/33
RateofDuty
Heading
number Descriptionautonomous
'/o
orLevy
(L)conventional
•/»
1 2 3 4
04.02
(continued )
04.03A.III.Milkandcream,otherthaninpowderorgranules :
a)Inhermetically sealedcansofanetcapacityof454gorless,or
inglasscontainers ofacapacityof0-5litreorlessandofafat
content,byweight,notexceeding 11%:
1.Ofafatcontent,byweight,notexceeding 8-9%
2.Other
b)Other,ofafatcontent,byweight:
1.Notexceeding 45°/o
2.Exceeding 45°/a
B.Containing addedsugar:
I.Milkandcream,inpowderorgranules :
a)Specialmilkforinfants,inhermetically sealedcansofanet
capacityof500gorlessandofafatcontent,byweight (a):
1.Exceeding 10°/obutnotexceeding 11%
2.Exceeding 14-5%butnotexceeding 15-5%
3.Exceeding 17°/obutnotexceeding 18fl/o
4.Exceeding 23°/obutnotexceeding 24%
b)Other:
1.Inimmediate packingsofanetcapacityof2-5kgorlessand
ofafatcontent,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%
II.Milkandcream,otherthaninpowderorgranules :
a)Inhermetically sealedcansofanetcapacityof454gorless
andofafatcontent,byweight,notexceeding 9-5%
b)Other,ofafatcontent,by,weight:
1.Notexceeding 45%
2.Exceeding 45%
Butter:
A.Ofafatcontent,byweight,notexceeding 85%
B.Other"k
'LΛ
ψέ;·*Λ\
>-
18(L)
ff18(L)
18(L)
18(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
24(L)
24(L)
(a)Entryunderthis(ubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/34 OfficialJournaloftheEuropeanCommunities1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
04.04 Cheeseandcurd:
A.Emmentaler ,Gruyère,Sbrinz,BergkäseandAppenzell ,notgratedor
powdered :
I.Ofaminimum fatcontentof45%byweight,inthedrymatter,
maturedforatleast3months (b):
a)Wholecheesesofafree-at-frontier valueper100kgnetweight
of:
1.174-92UA(*)ormore,butlessthan194-92UA(*) 23(L) (a)
2.194-92UA(*)ormore 23(L) (a)
b)Piecespackedinvacuumorininertgas:
1.Withrindonatleastoneside,ofanetweight:
aa)Ofnotlessthan1kgbutlessthan5kgandofafree­
at-frontier valueofnotlessthan194-92UA(*)butless
than222-92UA(*)per100kgnetweight 23(L) (a)
bb)Ofnotlessthan450gandofafree-at-frontier value
ofnotlessthan222-92UA(*)per100kgnetweight..23(L) (a)
2.Other,ofanetweightofnotlessthan75gbutnotmore
than250gandofafree-at-frontier valueofnotlessthan
242-92UA(*)per100kgnetweight 23(L) (a)
II.Other 23(L)—
B.Glarusherbcheese(knownasSchabziger ),madefromskimmedmilk
andmixedwithfinely-ground herbs(b) 23(L) 12
C.Blue-veined cheese,notgratedorpowdered 23(L)—
D.Processed cheese,notgratedorpowdered :
I.IntheblendingofwhichonlyEmmentaler ,GruyèreandAppen­
zellhavebeenusedandwhichmaycontain,asanaddition,Glarus
herbcheese(knownasSchabziger ),putup(inboxesorslices)for
retailsale,ofafree-at-frontier valueofnotlessthan140UAper
100kgnetweightandofafatcontent,byweight,inthedry
matter (b):
a)Notexceeding 48°/oinrespectoftheaggregate ofportionsor
slices 23(L)—
b)Notexceeding 48°/oinrespectof5/6thsoftheaggregate of
portionsorslicesandnotexceeding 56%inrespectofthe
remainingl/6th 23(L)—
c)Exceeding 48%butnotexceeding56%inrespectoftheaggre­
gateofportionsorslices 23(L)—
II.Other,ofafatcontent,byweight:
a)Notexceeding 36%andofafatcontent,byweight,inthe
drymatter:
1.Notexceeding 48% 23(L)—
2.Exceeding 48% 23(L)--
b)Exceeding 36% 23(L)—
(a)SeeAnnex.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(*)ForimportsintotheUnitedKingdom ,thisfree-at-frontier valueshallbereducedby1302UAper100kgnet.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/35
Heading
number DescriptionRateofDuty
autonomous
•/.
orLevy
(L)conventional
·/#
t 2 3 4
04.04 E.Other:
(continued)I.Notgratedorpowdered ,ofafatcontent,byweight,notexceeding
40%andawatercontent,calculated byweight,ofthenon-fatty
matter :
a)Notexceeding 47% 23(L)—
b)Exceeding 47%butnotexceeding72%:
1.Cheddar,includingChester 23(L)—
2.TilsitandButterkäse ,ofafatcontent,byweight.
inthedrymatter(b):
aa)Notexceeding 48% 23(L)—
bb)Exceeding 48% 23(L)—
3.Kashkaval (b) 23(L)—
4.Cheeseofsheep'smilkorbuffalomilk,incontainers con­
tainingbrine,orinsheeporgoatskinbottles(b) 23(L)—
5.Other 23(L)—
c)Exceeding 72%:
1.Inimmediate packingsofanetcaoacitynotexceeding
500g : 23(L)—
2.Other 23(L)—
II.Other:
a)Gratedorpowdered23(L)—
b)Other 23(L)—
04.05 Birds'eggsandeggsyolks,fresh,driedorotherwisepreserved,sweetened
ornot:
A.Eggsinshell,freshorpreserved :
I.Poultryeggs:
a)Eggsforhatching (a) 12(L)—
b)Other : 12(L)—
II.Othereggs12
B.Eggs,notinshell;eggyolks:
I.Suitableforhumanconsumption :
a)Eggs,notinshell:
1.Dried 22(L)—
2.Other 22(L)—
b)Eggyolks:
1.Liquid 22(L)—
2.Frozen 22(L)—
3.Dried 22(L)
II.Other(b) '. Free Free
04.06 Naturalhoney30 27
04.07 Edibleproductsofanimalorigin,notelsewherespecifiedorincluded12 -
(a)Onlypoultryeggswhichfulfiltheconditionsstipulatedbythecompetentauthorities oftheEuropeanCommunities areeligibleforentryunderthissubheading .
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/36 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 5
PRODUCTS OFANIMAL ORIGIN ,NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.ThisChapterdoesnotcover:
(a)Edibleproducts (otherthanguts,bladdersandstomachsofanimals,wholeandpiecesthereof,andanimal
blood,liquidordried);
(b)Hidesorskins(includingfurskins )otherthangoodsfallingwithinheadingNo05.05,05.06or05.07(Chapter
41or43);
(c)Animaltextilematerials ,otherthanhorsehairandhorsehairwaste(SectionXI);or
(d)Preparedknotsortuftsforbroomorbrushmaking (headingNo96.03).
2.ForthepurposesofheadingNo05.01,thesortingofhairbylength(providedtherootendsandtipendsrespect­
ivelyarenotarrangedtogether )shallbedeemednottoconstituteworking .
3.Throughout theTariffelephant,mammoth ,mastodon ,walrus,narwhalandwildboartusks,rhinoceros horns
andtheteethofallanimalsareregardedasivory.
4.Throughout theTarifftheexpression "horsehair"meanshairofthemanesandtailsofequineorbovineanimals .
RateofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
•/.
23 J4
05.01
Free Free
05.02
Free Free
05.03Humanhair,unworked ,whetherornotwashedorscoured;wasteof
humanhair
Pigs',hogs'andboars'bristlesorhair;badgerhairandotherbrush
makinghair;wasteofsuchbristlesandhair
Horsehair andhorsehair waste,whetherornotputuponalayeror
betweentwolayersofothermaterial :
A.Neithercurlednorputuponalayerorbetweentwolayersofother
material
B.Other
Guts,bladdersandstomachs ofanimals (otherthanfish),wholeand
piecesthereof
Fishwaste
Sinewsandtendons ;paringsandsimilarwaste,ofrawhidesorskinsFree
3Free
1
05.04
Free Free
05.05 Free Free
05.06 Free Free

OfficialJournaloftheEuropeanCommunities 1.11.74 NoL295/37
RateofDuty
Heading
number Descriptionautonomous
»/»
orLevy
(L)conventional
•/«
1 2 3 4
05.07 Skinsandotherpartsofbirds,withtheirfeathersordown,feathersand
partsoffeathers (whetherornotwithtrimmededges)anddown,not
furtherworkedthancleaned,disinfected ortreatedforpreservation ;
powderandwasteoffeathersorpartsoffeathers:
A.Bedfeathers ;down:
I.Raw Free Free
II.Other 4 3-5
B.Other 3 2
05.08 Bonesandhorn-cores ,unworked ,defatted,simplyprepared (butnotcut
toshape),treatedwithacidordegelatinised ;powderandwasteofthese
products Free Free
05.09 Horns,antlers,hooves,nails,clawsandbeaksofanimals,unworked or
simplypreparedbutnotcuttoshape,andwasteandpowderofthese
products ;whalebone andthelike,unworked orsimplypreparedbutnot
cuttoshape,andhairandwasteoftheseproducts Free Free
05.10 Ivory,unworked orsimplypreparedbutnotcuttoshape;powderand
wasteofivory Free—
05.11 Tortoise-shell (shellsandscales),unworked orsimplypreparedbutnot
cuttoshape;crawsandwasteoftortoise-shell Free—
05.12 Coralandsimilarsubstances ,unworked orsimplypreparedbutnot
otherwise worked;shells,unworked orsimplypreparedbutnotcutto
shape;powderandwasteofshells Free Free
05.13 Naturalsponges:
A.Raw
B.OtherFree
8—
05.14 Ambergris ,castoreum ,civetandmusk;cantharides ;bile,whetherornot
dried;animalproducts,fresh,chilledorfrozen,orotherwiseprovisionally
preserved ,ofakindusedinthepreparation ofpharmaceutical products ..Free Free
05.15 Animalproductsnotelsewhere specifiedorincluded ;deadanimalsof
Chapter 1orChapter3,unfitforhumanconsumption :
A.Fish,crustaceans andmolluscs :
I.Fishofalengthof6cmorlessandshrimpsandprawns,dried.... 5
II.Other Free (a)
B.Other Free (a)
(a)SeeAnnex.

NoL295/38 OfficialJournaloftheEuropeanCommunities 1.11.74
SECTION II
VEGETABLE PRODUCTS
CHAPTER 6
LIVETREESANDOTHERPLANTS ;BULBS,ROOTSANDTHELIKE;CUTFLOWERS ANDORNAMENTAL FOLIAGE
Notes
1.ThisChaptercoversonlylivetreesandgoods(includingseedlingvegetables )ofakindcommonly suppliedby
nurserygardenersorfloristsforplantingorforornamental use;nevertheless itdoesnotincludepotatoes,
onions,shallots,garlicandotherproductsofChapter7.
2.AnyreferenceinheadingNo06.03or06.04togoodsofanykindshallbeconstrued asincludingareferenceto
bouquets ,floralbaskets,wreathsandsimilararticlesmadewhollyorpartlyofgoodsofthatkind,accountnot
beingtakenofaccessories ofothermaterials .
RateofDuty
Heading
number Descriptionautonomous
V.
òrLevy
(L)conventional
•/.
1 2 3 4
06.01 Bulbs,tubers,tuberousroots,corms,crownsandrhizomes,dormant,in
growthorinflower:
A.Dormant
B.Ingrowthorinflower:10 8
I.Orchids,hyacinths ,narcissiandtulips 18 15
II.Other 15 10
06.02 Otherliveplants,includingtrees,shrubs,bushes,roots,cuttingsand
slips:
A.Unrootedcuttingsandslips:
I.Ofvines Free —
II.Other , 12 —
B.Vineslips,graftedorrooted 3 —
C.Pineappleplants Free Free
D.Other 15 13
06.03 Cutflowersandflowerbudsofakindsuitableforbouquetsorfor
ornamental purposes,fresh*dried,dyed,bleached,impregnated orother­
wiseprepared :
A.Fresh:
I.From1Juneto31October 24 24
II.From1November to31May 20 17
B.Other 20 —

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/39
Heading
number DescriptionRateofDuty
autonomous
·/#
orLevy
(L)conventional
•/.
1 2 3 4
06.04 Foliage,branchesandotherparts(otherthanflowersorbuds)oftrees,
shrubs,bushesandotherplants,andmosses,lichensandgrasses,being
goodsotakindsuitableforbouquetsorornamental purposes,fresh,
dried,dyed,bleached,impregnated orotherwiseprepared :
A.Reindeer moss
B.Other:
I.Fresh
II.Notfurtherpreparedthandried
III.Other10
12
10
17Free
10
8

NoL295/40 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 7
EDIBLE VEGETABLES ANDCERTAIN ROOTS ANDTUBERS
Note
InheadingsNos07.01,07.02and07.03,theword"vegetables"istobetakentoincludeediblemushrooms ,truffles,
olives,capers,tomatoes ,potatoes ,saladbeetroot,cucumbers ,gherkins,marrows ,pumpkins ,aubergines ,sweet
peppers,fennel,parsley,chervil,tarragon ,cress,sweetmarjoram (Majorana hortensisorOriganum majorana ),
horse-radish andgarlic.
HeadingNo07.04coversalldried,dehydrated orevaporated vegetables ofthekindsfallingwithinheadingsNos
07.01to07.03,otherthan:
(a)Driedleguminous vegetables ,shelled(headingNo07.05);
(b)Groundsweetpeppers (headingNo09.04);
(c)Floursofthedriedleguminous vegetables ofheadingNo07.05(headingNo11.03);
(d)Flour,mealandflakesofpotato(headingNo11.05).
Additional Note
Theexpression "cultivated mushrooms asusedinsubheading 07.01Q1,shallbetakentoapplyonlytothefol­
lowingcultivated mushrooms ofthePsalliota(Agaricus)species:hortensis ,albaordisporaandsubedulis .Other
species,includingthosecultivated artificially (forexample,Rhodopaxillus nudusandPolypurus tuberaster ),fall
withinsubheading 07.01OIV.
Rute)fDuty
Heading
number Descriptionautonomous
»/«
orLevy
(L)conventional
°/o
1 2 3 4
07.01 Vegetables ,freshorchilled:
A.Potatoes :
I.Seedpotatoes (a) 10 9
II.Newpotatoes :
a)From1Januaryto15May 15—
b)From16Mayto30June 21—
III.Other:
a)Forthemanufacture ofstarch(a) 9—
b)Other 18—
B.Cabbages ,cauliflowers andBrusselssprouts :
I.Cauliflowers :
a)From15Aprilto30November17
withamin.
of2UA
per100kg
net
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/41
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/.
1 2 3 4
07.01
(continuedjB.I.b)From1December to14April 12
withamin.
of1-40UA
per100kg
net
II.Whitecabbagesandredcabbages 15
withamin.
of0-50UA
per100kg
net
ill.Other 15—
C.Spinach 13—
D.Saladvegetables ,includingendiveandchicory :
I.Cabbagelettuce:
a)From1Aprilto30November 15
withamin.
of2-50UA
per100kg
gross
b)From1December to31March 13
withamin.
of1-60UA
per100kg
gross
II.Other 13—
F..Chard (orwhitebeet)andcardoons 13—
F.Leguminous vegetables ,shelledorunshelled :
1.Peas:
a)From1September to31May 12 10
b)From1Juneto31August 17—
II.Beans(ofthespeciesPhaseolus ):
a)From1Octoberto30June 13
withamin.
of2UA
per100kg
net
b)From1Julyto30September 17
withamin.
of2UA
per100kg
net
III.Other 17 14
G.Carrots,turnips,saladbeetroot,salsify,celeriac,radishesandsimilar
edibleroots:
I.Celeriac (rootedceleryorGermancelery):
a)From1Mayto30September 13 —
b)From1Octoberto30April 17 •—

NoL295/42 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
·/#
1 2 i 3 4
07.01 G.II.Carrotsandturnips 17—
(continued )III.Horse-radish (Cochlearia armoracia ) 17 15
IV.Other 17—
H.Onions,shallotsandgarlic 12 12
IJ.Leeksandotheralliaceousplants(forexample,chives,Welshonions).. 13—
K.Asparagus /. 16 16
L.Artichokes 13—
M.Tomatoes :
I.From1November to14May 11
withamin.
of2UA
per100kg
net(a)
II.From15Mayto31October 18
withamin.
of3-50UA
per100kg
net(a)
N.Olives:
I.Forusesotherthantheproduction ofoil(b) 7—
II.Other 7+(L)—
O.Capers 7—
P.Cucumbers andgherkins :
LCucumbers ,from16Mayto31October 20 20
II.Other 16—
Q.Mushrooms andtruffles:
I.Cultivated mushrooms 16—
II.Chantarelles 10 4
III.Flapmushrooms 10 7
IV.Other 10 8
R.Fennel 12 10
S.Sweetpeppers 11 9
T.Other 16 —
07.02Vegetables (whetherornotcooked),preservedbyfreezing:
A.Olives 19 19
B.Other 19 18
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/43
RateofDuty
Heading
number Descriptionautonomous
·/.
orLevy
(L)conventional
•/.
1 2 3 4
07.03 Vegetables provisionally preserved inbrine,insulphurwaterorinother
preservative solutions,butnotspeciallypreparedforimmediate consump­
tion:>
A.Olives :
I.Forusesotherthantheproduction ofoil(a)
II.Other8
8+(L)—
B.Capers 8 6
C.Onions 9 9
D.Cucumbers andgherkins 15 15
E.Othervegetables 12 —
F.Mixturesofvegetables specifiedabove 15,—
07.04 Dried,dehydrated orevaporated vegetables ,whole,cut,sliced,brokenor
inpowder,butnotfurtherprepared :
A.Onions 20 18
B.Other 16 16
07.05 Driedleguminous vegetables ,shelled,whetherornotskinnedorsplit:
A.Forsowing :
I.Peas(includingchickpeas)andbeans(ofthespeciesPhaseolus )
II.Lentils
III.Other10
7
74-5
2
5
B.Other:
I.Peas(includingchickpeas)andbeans(ofthespeciesPhaseolus )....
II.Lentils f
III.Other10
7
74-5
2
5
07.06 Manioc,arrowroot ,salep,Jerusalem artichokes ,sweetpotatoesandother
similarrootsandtuberswithhighstarchorinulincontent,freshor
dried,wholeorsliced;sagopith:
A.Manioc,arrowroot ,salepandothersimilarrootsandtuberswithhigh
starchcontent,excludingsweetpotatoes 6(L) 6
B.Other 6(b) 6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutyratereducedto3%(suspension )foranindefinite period.

1.11.74 NoL295/44 OfficialJournaloftheEuropeanCommunities
CHAPTER 8
EDIBLEFRUITANDNUTS;PEELOFMELONS ORCITRUSFRUIT
Notes
1.ThisChapterdoesnotcoverinediblenutsorfruits.
2.Theword"fresh"istobetakentoextendtogoodswhichhavebeenchilled.
RateofDuty
Heading
number Descriptionautonomous
»/»
orLevy
(L)conventional
'/»
1 2 3 4
08.01 Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples ,avocados ,
mangoes,guavasandmangosteens ,freshordried,shelledornot:
A.Dates 12 —
B.Bananas 20(a) 20
C.Pineapples 9 9
D.Avocados 12 8
E.Coconuts , 2 (b)
F.Cashew nuts 5 2-5
G.Brazilnuts 5 Free
H.Other 12 6
08.02 Citrusfruit,freshordried:
A.Oranges : ·
I.Sweetoranges,fresh:
a)From1Aprilto30April
b)From1Mayto15May
c)From16Mayto15October
d)From16Octoberto31March15(c)
15(c)
15(c)
20(c)13
6
4
II.Other:
a)From1Aprilto15October
b)From16Octoberto31March15
2015
B.Mandarins (includingtangerines andsatsumas);clementines ,wilkings
andothersimilarcitrushybrids 20(c)—
C.Lemons 8(c)—
D.Grapefruit 12 4
E.Other 16—
08.03 Figs,freshordried:
A.Fresh 7—
B.Dried 10—
(a)Dutyexemption grantedintheFederalRepublicofGermanywithinthelimitsofatriffquota.
(b)SeeAnnex.
(c)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/45
RateofDuty
Heading
number Descriptionautonomous
»/»
orLevy
(L)conventional
·/.
1 2 3 4
08.04
08.05
08.06Grapes,freshordried:
A.Fresh:
I.Tablegrapes :
a)From1November to14July
b)From15Julyto31October
II.Other:
a)From1November to14July
b)From15Julyto31October
B.Dried:
I.Inimmediate containers ofanetcapacityof15kgorless
II.Other
NutsotherthanthosefallingwithinheadingNo08.01,freshordried,
shelledornot:
A.Almonds :
I.Bitter
II.Other
B.Walnuts
C.Chestnuts
D.Pistachios
E.Pecans .
F.Areca(orbetel)andcola
G.Other
Apples,pearsandquinces,fresh:
A.Apples :
I.Ciderapples,inbulk,from16September to15December
II.Other :
a)From1Augustto31December
b)From1Januaryto31March18(a)
22(a)
18(a)
22(a)
9
9
Free
7
8
7
2
4
3
4
10
withamin.
of0-50UA
per100kg
net
14
withamin.
of2-40UA
per100kg
net(a)
10
withamin.
of1-70UA
per100kg
net(a)4
4
Free
7
8
3
1-5
9
withamin.
of0-45UA
per100kg
net
14
withamin.
of2-40UA
per100kg
net
10
withamin.
of1-70UA
per100kg
net
<a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

NoL295/46 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
08.06
(continued )A.II.c)From1Aprilto31July
B.Pears:8
withamin.
of1-40UA
per100kg
net(a)6
withamin.
of1-40UA
per100kg
net
I.Perrypears,inbulk,from1Augustto31December 13
withamin.
of2UA
per100kg
net9'
withamin.
of0-45UA
per100kg
net
II.Other:
a)From1Januaryto31March 10
withamin.
of1-50UA
per100kg
net(a)10
withamin.
of1-50UA
per100kg
net
b)From1Aprilto15July 10
withamin.
of1-50UA
per100kg
net(a)7
withamin.
of1-50UA
per100kg
net
c)From16Julyto31July 10
withamin.
of1-50UA
per100kg
net(a)10
withamin.
of1-50UA
per100kg
net
d)From1Augustto31December 13
withamin.
of2UA
per100kg
net(a)13
withamin.
of2UA
per100kg
net
08.07 C.Quinces
Stonefruit,fresh:9
A.Apricots
B.Peaches,including nectarines
C.Cherries :25
22(a)—
I.From1Mayto15July 15
withamin.
of3UA
per100kg
net(a)
II.From16Julyto30April 15(a) 15
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

OfficialJournaloftheEuropean Communities 1.11.74 NoL295/47
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
08.07
(continued .)D.Plums :
I.From1Julyto30September 15
withamin.
of3UA
per100kg
net(a)—
D.II.From1Octoberto30June 10(a) 10
E.Other 15 —
08.08 Berries,fresh:
A.Strawberries :
I.From1Mayto31July 16
withamin.
of3UA
per100kg
net
II.From1Augustto30April 16 14
B.Cranberries 9 Free
C.Bilberries 9 4
D.Raspberries ,blackcurrantsandredcurrants 12 11
E.Papaws 12(b) 6
F.Other 12 —
08.09 Otherfruit,fresh 11
08.10 Fruit(whetherornotcooked),preservedbyfreezing,notcontaining added
sugar:
A.Strawberries ,raspberries ,blackcurrants,bilberries ,blackberries
(brambleberries ),mulberries andcloudberries 20 18
B.Other 20 —
08.11 Fruitprovisionally preserved (forexample,bysulphurdioxidegas,in
brine,insulphurwaterorinotherpreservative solutions),butunsuitable
inthatstateforimmediate consumption :
A.Apricots 16 —
B.Oranges 16 —
C.Papaws 11 5-5
D.Bilberries 11 8
E.Other 11 —
08.12 Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,
08.04or08.05:
'A.Apricots 9 7
B.Peaches,including nectarines 9 7
C.Prunes 18 16
D.Applesandpears 10 8
(a)J.ncertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
(b)Dutyratereducedto3%(suspension )foranindefiniteperiod.
\

NoL295/48 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
V»
orLevy
(L)conventional
"/o
1 2 3 4
08.12
(continued )
08.13E.Papaws
F.Fruitssalads:
I.Notcontaining prunes
II.Containing prunes
G.Other
Peelofmelonsandcitrusfruit,fresh,frozen,dried,orprovisionally
preserved inbrine,insulphurwaterorinotherpreservative solutions....3
9
12
8
24
8
12
6

I.11.74 OfficialJournaloftheEuropean Communities NoL295/49
CHAPTER 9
COFFEE ,TEA,MATEANDSPICES
Notes
1.MixturesoftheproductsofheadingsNos09.04to09.10aretobeclassifiedasfollows :
(a)Mixturesoftwoormoreoftheproductsfallingwithinthesameheadingsaretobeclassifiedinthatheading
and,ifthatheadingcontainssubheadings ,underthesubheading applicable totheconstituent bearingthe
highestrateofduty,thisratebeingchargeable onthewholemixture .
(b)Mixturesoftwoormoreoftheproductsfallingwithindifferentheadingsaretobeclassifiedunderheading
No09.10.
Theadditionofothersubstances totheproductsofheadingNos09.04to09.10(ortothemixturesreferredto
inparagraph (a)or(b)above)shallnotaffecttheirclassification providedthattheresultingmixturesretainthe
essentialcharacter ofthegoodsfallinginthoseheadings .Otherwise suchmixturesarenotclassifiedinthis
Chapter ;thoseconstituting mixedcondiments ormixedseasonings areclassifiedinheadingNo21.04.
2.ThisChapterdoesnotcover:
(a)Sweetpeppers,unground (Chapter7);or
(b)Cubebpepper(Pipercubeba)andotherproductsofheadingNo12.07.
Heading
number DescriptionRateofDuty
autonomous
«/,
orLevy
(L)conventional
·/#
1 2 3 4
09.01 Coffee,whetherornotroastedorfreedofcaffeine;coffeehusksand
skins;coffeesubstitutes containing coffeeinanyproportion :
A.Coffee :
I.Unroasted :
a)Notfreedofcaffeine 12 7
b)Freedofcaffeine 21 13
II.Roasted :
a)Notfreedofcaffeine 25 15
b)Freedofcaffeine 30 18
B.Husksandskins 21 13
C.Coffeesubstitutes containing coffeeinanyproportion 30 18
09.02 Tea:
A.Inimmediate packingsofanetcapacitynotexceeding 3kg 23(a) 11-5
B.Other 10-8(b) 9
(a)Dutyratereducedto5%(suspension )foranindefinite period .
(b)Totalsuspension foranindefinite period.

NoL295/50 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
09.03 Maté 25 Free
09.04 Pepperofthegenus"Piper";pimentoofthegenus"Capsicum"orthe
genus"Pimenta":
A.Neithercrushednorground:
I.Pepper:
a)Fortheindustrialmanufacture ofessentialoilsorresinoids (a)..Free 17
b)Other 10 17
II.Pimento :
a)Ofthegenus"Capsicum",forthemanufacture ofcapsicinor
Capsicum oleoresindyes(a) Free Free
b)Fortheindustrialmanufacture ofessentialoilsorresinoids (a)..Free Free
c)Other 20 10
B.Crushedorground:
I.Pimentoofthegenus"Capsicum" 25 12
II.Other 25 12-5
09.05 Vanilla 11-5 11-5
09.06 Cinnamon andcinnamon-tree flowers :
A.Ground 25(b) 13
B.Other20(c) 10
09.07 Cloves(wholefruit,clovesandstems) 15 15
09.08 Nutmeg,maceandcardamoms :
A.Neithercrushednorground :
I.Fortheindustrialmanufacture ofessentialoilsorresinoids (a)....Free Free
II.Other:
a)Nutmeg 15(b) 15
b)Other 20 Free
B.Crushedorground :
I.Nutmeg 25(d) 18
II.Mace 25(c) 12-5
III.Cardamoms 25(e). 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities
(b)Dutyratereducedto10%(suspension )foranindefinite period.
(c/Dutyratereducedto8%(suspension )foranindefinite period.
(d)Dutyratereducedto12%(suspension )foranindefinite period.
(e)Totalsuspension foranindefinire period.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/51
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
09.09 Seedsofanise,badian,fennel,coriander,cumin,carawayandjumper:
A.Neithercrushednorground:
I.Aniseed5—
II.Badianseed 23 —
III.Seedsoffennel,coriander ,cumin,carawayandjuniper:
a)Fortheindustrialmanufacture ofessentialoilsorresinoids (a)..Free —
b)Other:
1.Coriander seed 5 Free
2.Other 5 —
B.Crushedorground:
I.Badianseed 26 —
II.Coriander seed 10 Free
III.Other 10 —
09.10 Thyme,saffronandbayleaves;otherspices:
A.Thyme:
I.Neithercrushednorground:
a)Wildthyme(Thymusserpyllum ) Free —
b)Other 14 —
II.Crushedorground 17 —
B.Bayleaves 14 —
C.Saffron :
I.Neithercrushednorground16 —
II.Crushedorground19 —
D.Ginger Free (b)
E.Turmeric (curcuma);fenugreek seed Free (b)
F.Otherspices,includingthemixturesreferredtoinNote1(b)tothis
Chapter :
I.Neithercrushednorground 20 —
II.Crushedorground:
a)Currypowderandpaste 25 Free
b)Other 25 —
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetent authorities .
(b)SeeAnnex.

NoL295/52 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 10
CEREALS
Note
HeadingsinthisChapter,exceptheadingNo10.06,aretobetakennottoapplytograinswhichhavebeenground
toremovethehuskorpericarporotherwiseworked.HeadingNo10.06istobetakentoapplytounworked rice
andalsorice,husked,glazed,polishedorbroken,butnototherwiseworked.
Additional Notes
1.Theterm"durumwheat",asusedinsubheading 10.01B,shallbetakentomeanwheatofthe"triticumdurum"
speciesandthehybridsderivedfromtheinterspecific crossingof"triticumdurum'''withthesamenumberof
chromosomes asthatspecies.Durumwheatthusdefinedmustbeofacolourrangingfromamber-yellow to
brownandshowatranslucent horn-likevitreousfracture.
2.Thefollowingtermsshallhavethemeaningshereunder assignedtothem:
(a)"Roundgrainedrice"(10.06AIa),AIIa),BIa)andBIIa)):rice,thegrainsofwhichareofalengthnot
exceeding 5-2mmandofalength/widthratiooflessthan2;
(b)"Longgrainedrice"(10.06AIb),AIIb),Bib)andBIIb)):rice,thegrainsofwhichareofalength
exceeding 5'2mm;
(c)"Paddyrice"(10.06AI):ricewhichhasretaineditshuskafterthreshing;
(d)"Huskedrice"(10.06AII):paddyricefromwhichonlythehuskhasbeenremoved .Examplesofricefalling
withinthisdefinitionarethosewiththecommercial descriptions "brownrice","cargorice","loonzain"
and"risosbramato";
(e)"Semi-milled rice"(10.06BI):paddyricefromwhichthehusk,partofthegerm,andthewholeorpart
oftheouterlayersofthepericarp,butnottheinnerlayers,havebeenremoved;
(f)"Whollymilledrice"(10.06BII):ricefromwhichthehusk,thewholeoftheouterandinnerlayersofthe
pericarp,thetoholeofthegerminthecaseoflongorsemi-longgrainedrice,andatleastpartthereofin
thecaseofroundgrainedrice,havebeenremoved ,butinwhichlongitudinal whitestriationsmayremainon
notmorethan10%ofthegrains;
(g)"Brokenrice"(10.06C):grainfragments thelengthofwhichdoesnotexceedthreequartersoftheaverage
lengthofthewholegrain.
3.Leviesapplicable tomixturesofcereals:
A.Thelevyapplicable tomixturescomposed oftwoofthecerealsfallingwithinheadingsNos10.01to10.05
and10.07shallbethatapplicable :
(a)tothecomponent cerealpredominating byweight,whenthatcerealrepresents atleast90%ofthe
weightofthemixture :
(b)tothecomponent cerealliabletothehigherlevy,whenneitherofthetwocomponent cerealsrepresents
atleast90%oftheweightofthemixture .
B.Whereamixtureiscomposed ofmorethantwoofthecerealsfallingwithinheadingsNos10.01to10.05
and10.07,andwhereseveralcerealseachrepresentmorethan10%oftheweightofthemixture,thelevy
applicable tothemixtureshallbethehighestoftheleviesapplicable tosuchcereals,evenwhentheamount

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/53
ofthelevyisthesamefortwoormoreofthecereals.Whereasinglecerealrepresents morethan10%of
theweightofthemixture,thelevytobeappliedshallbethatapplicable tosuchcereal.
C.Thelevyapplicable tomixturescomposed ofthecerealsfallingwithinheadingsNos10.01to10.05and
10.07andnotgovernedbytheaboverulesshallbethehigherorhighestoftheleviesapplicable tothe
cerealscomposing themixtureconcerned ,evenwhentheamountofthelevyisthesamefortwoormore
ofthecereals.
D.Thelevyapplicable tomixturescomposed ofoneormoreofthecerealsfallingwithinheadingsNos10.01
to10.05and10.07andofoneormoreoftheproductsfallingwithinheadingNo10.06shallbethat
applicable tothecomponent cerealorproductliabletothehigherorhighestlevy.
E.Thelevyapplicable tomixturescomposed ofriceofheadingNo10.06classifiable underseveraldifferent
processing groupsorstages,orofriceclassifiable underoneormoredifferentprocessing groupsorstages
andofbrokenrice,shallbethatapplicable :
(a)tothecomponent predominating byweight,whenthatcomponent representsatleast90%oftheweight
ofthemixture;
(b)tothecomponent liabletothehigherorhighestlevy,whennocomponent represents atleast90%
oftheweightofthemixture .
F.Wherethismethodofassessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbe
thatdetermined bythetariffclassification ofthemixtures .
RyeRateofDuty
Heading
number Descriptionautonomous
»/,
orLevy
(L)conventional
•/.
1 2 3 4
10.01 Wheatandmesiin(mixedwheat ,andrye):
A.Common wheat,andmesiin 20(L)—
B.Durumwheat 20(L)_
10.02 16(L)—
10.03 Barlev .13(L)■—
10.04 Oats 13(L)
10.05 Maize:
A.Hybrid,forsowing ^a) Free(b) 4
B.Other 9(L)—
10.06 Rice:
A.Paddyrice;huskedrice:
I.Paddyrice:
a)Roundgrained
b)Longgrained12(L)
12(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Asfrom1July1972incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

1.11.74 NoL295/54 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
10.06 A.II.Huskedrice:
(continued )a)Roundgrained 12(L)—
b)Longgrained 12(L)—
B.Semi-milled orwhollymilledrice:
I.Semi-milled rice:
a)Roundgrained 16(L)—
b)Longgrained 16(L)—
II.Whollymilledrice:
a)Roundgrained 16(L)—
b)Longgrained 16(L)—
C.Brokenrice 16(L)—
10.07 Buckwheat ,millet,canaryseedandgrainsorghum;othercereals:
A.Buckwheat 10(L)—
B.Millet 8(L)—
C.Grainsorghum 8(L)—
D.Other 8(L)—

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/55
CHAPTER 11
PRODUCTS OFTHEMILLING INDUSTRY ;MALTANDSTARCHES ;GLUTEN ;INULIN
Notes
1.ThisChapterdoesnotcover:
(a)Roastedmaltputupascoffeesubstitutes (headingNo09.01or21.01);
(b)FloursandmealpreparedforuseasinfantfoodorfordieteticorculinarypurposesofheadingNo19.02
(c)CornflakesandotherproductsfallingwithinheadingNo19.05;
(d)Pharmaceutical products (Chapter30);or
(e)Starcheshavingthecharacterofperfumery ,cosmeticsortoiletpreparations fallingwithinheadingNo3306.
2.A.ProductsfromthemillingofthecerealslistedinthetablebelowfallwithinthisChapteriftheyhave,by
weightonthedryproduct :
(a)astarchcontent (determined bythemodifiedEwerspolarimetric method)exceedingthatindicatedin
Column (2);and
(b)anashcontent(afterdeduction ofanyaddedminerals )notexceedingthatindicatedinColumn (3).
Otherwise ,theyfalltobeclassifiedinheadingNo23.02.
However,germofcereals,whole,rolled,flakedorground,fallsinallcaseswithinheadingNo11.02.
B.ProductsfallingwithinthisChapterundertheaboveprovisions shallbeclassifiedinheadingNo11.01(cereal
flours)ifthepercentage passingthroughasilkgauzeorman-made textilesievewiththeapertureindicated
inColumn (4)or(5)isnotless,byweight,thanthatshownagainstthecerealconcerned .
Otherwise ,theyfalltobeclassifiedinheadingNo11.02.
CerealStarch AshRateofpassagethrougha
sievewithanapertureof
content content315
micrometres500
micrometres
(D (2) (3) (4) (5)
Wheatandrye 45% 2-5% 80%—
Barley 45% 3% 80%—
Oats 45% 5% 80%—
Maizeandsorghum 45% 2%— 90%
Rice 45% 1-6% 80% —
Buckwheat 45% 4% 80%
Othercereals 45% 2% . 50%—
Additional Notes
1.Forthepurposesofsubheading 11.02A,theexpression"cerealgroatsandcerealmeal"meansproductsobtained
bythefragmentation ofcerealgrains,ofwhich:
(a)inthecaseofmaizeproducts ,atleast95%byweightpassesthroughasilkgauzeorman-made textilesieve
withanapertureof2mm;

NoL295/56 OfficialJournaloftheEuropean Communities 1.11.74
(b)inthecaseofothercerealproducts ,atleast95%byweightpassesthroughasilkgauzeorman-made textile
sievewithanapertureof1-25mm.
2.ProductsfromthemillingofthecerealsofthisChapterwhichhavebeenpelletisedeitherdirectlybycompression
orbytheadditionofabinderinaproportion ofupto3%byweightaretobeclassifiedinsubheading 11.02F.
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
%
1 2 3 4
11.01 Cerealflours:
A.Wheatormesiinflour 30(a)(L)—
B.Ryeflour 8(L)—
C.Barleyflour 8(L)—
D.Oatflour 8(L)—
E.Maizeflour:
I.Ofafatcontentnotexceeding 1-5%byweight 8(L)—
II.Other 8(L)—
F.Riceflour 14(L)—
G.Buckwheat flour 8(L)—
H.Milletflour8(L)—
IJ.Canaryseedflour 8(L)—
K.Grainsorghumflour 8(L)—
L.Other 8(L)—
11.02 Cerealgroatsandcerealmeal;otherworkedcerealgrains(forexample,
rolled,flaked,polished,pearledorkibbled,butnotfurtherprepared),
excepthusked,glazed,polishedorbrokenrice;germofcereals,whole,
rolled,flakedorground:
A.Cerealgroatsandcerealmeal:
I.Wheat :
a)Durumwheat
b)Common wheat
II.Rye30(L)
30(L)
25(L)-
III.Barley 23(L)—
IV.Oats23(L).—
V.Maize:
a)Ofafatcontentnotexceeding 1-5%byweight:
1.Forthebrewingindustry (b) 23(L)—
2.Other 23(L)—
b)Other 23(L)—
(a)Theautonomous dutyforflourofmeslin(mixedwheatandrye)is13%.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

11.74 OfficialJournaloftheEuropeanCommunities NoL295/57
RateofDuty
Heading
number Descriptionautonomous
'/»
orLevy
<L)conventional
•/.
1 2 3 4
11.02
(continued)23(L)
23(L)
23(L)
23(L)
23(L)
23LA.VI.Rice
VII.Buckwheat
VIII.Millet
IX.Grainsorghum
X.Other
B.Hulledgrains(shelledorhusked),whetherornotslicedorkibbled :
I.Barley,oats,buckwheat andmillet:
a)Hulled (shelledorhusked):
1.Barley
2.Oats:
aa)Clippedoats
bb)Other
3.Buckwheat
4.Millet
b)Hulledandslicedorkebbled("Griitze"or"Grutten"):
1.Barley
2.Oats:
3.Buckwheat
4.Millet ,
II.Othercereals :
a)Wheat
b)Rye
c)Maize
d)Grainsorghum
e)Other
C.Pearledgrains:
I.Wheat
II.Rye
III.Barley
IV.Oats
V.Maize
VI.Buckwheat
VII.Millet
VIII.Grainsorghum
IX.Other
D.Grainsnototherwise workedthankibbled :
I.Wheat
II.Rye
III.Barley
IV.Oats
V.Maize
VI.Buckwheat23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
30(L)
25(L)
23(L)
23(L)
23(L)
30(L)
25(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(D
30(L)
25(L)
23(L)
23(L)
23(L)
23(L)

NoL295/58 OfficialJournaloftheEuropean Gammuiniciies 1.11.74
Heading
number DescriptionRateofDuty
autonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
11.02 D.VII.Millet 23(L)
(continued )VIII.Grainsorghum 23(L)—
IX.Other 23(L)—
E.Rolledgrains;flakedgrains:
I.Barley,oats,buckwheat andmillet:
a)Rolled:
1.Barley 23(L)—
2.Oats 23(L)—
3.Buckwheat 23(L)—
4.Millet 23(L)—
b)Flaked:
1.Barley 28(L)—
2.Oats 28(L)—
3.Buckwheat 23(L)—
4.Millet 23(L)—
II.Othercereals :
a)Wheat 30(L)—
b)Rye 25(L)—
c)Maize 23(L)—
d)Grainsorghum 23(L)—
e)Other:
1.Flakedrice 23(L) — -
2.Other 23(L)—
F.Pellets:
I.Wheat 30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats 23(L)—
V.Maize 23(L)—
VI.Rice 23(L)—
VII.Buckwheat 23(L)—
VIII.Millet 23(L)—
IX.Grainsorghum 23(L)—
X.Other 23(L)—
G.Germofcereals,whole,rolled,flakedorground:
I.Wheat 30(L)—
11.03II.Other
Floursoftheleguminous vegetables fallingwithinheadingNo07.05:
A.Ofpeas,beansorlentils
B.Other30(L)
17
1212

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/59
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
%
1 2 S 4
11.04 FloursofthefruitsfallingwithinanyheadinginChapter8:
A.Ofbananas 17 —
B.Other 13 —
11.05 Flour,mealandflakesofpotato 19 —
11.06 Floursandmealofsagoandofmanioc,arrowroot ,salepandotherroots
andtubersfallingwithinheadingNo07.06:
A.Denatured 28(L)—
B.Other:
I.Forthemanufacture ofstarches (a) 28(L)—
II.Other 28(L)—
11.07 Malt,roastedornot:
A.Unroasted :
I.Obtained fromwheat:
a)Intheformofflour 20(L)—
b)Other » 20(L)—
II.Other:
a)Intheformofflour 20(L)—
b)Other 20(L)—
B.Roasted20(L)—
11.08 Starches;inulin:
A.Starches :
I.Maizestarch 27(L)—
II.Ricestarch 25(L)—
III.Wheatstarch 28(L)—
IV.Potatostarch 25(L)—
V.Other 28(L)—
B.Inulin 30 —
11.09 Wheatgluten,whetherornotdried:
A.Dried 27(L)—
B.Other 27(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 NoL295/60 OfficialJournaloftheEuropeanCommunities
CHAPTER 12
OILSEEDSANDOLEAGINOUS FRUIT;MISCELLANEOUS GRAINS ,SEEDSANDFRUIT;
INDUSTRIAL ANDMEDICAL PLANTS ;STRAWANDFODDER
Notes
1.HeadingNo12.01istobetakentoapply,interalia,toground-nuts ,soyabeans,mustardseeds,oilpoppyseeds,
poppyseedsandcopra.ItistobetakennottoapplytococonutsorotherproductsofheadingNoOS.01orto
olives(Chapter7orChapter20).
2.ForthepurposeofheadingNo12.03,beetseeds,grassandotherherbageseeds,seedsofornamental flowers,
vegetableseeds,seedsofforesttrees,seedsoffruittrees,seedsofvetchesandoflupinesaretoberegardedas
seedsofakindusedforsowing.
HeadingNo12.03is,however,tobetakennottoapplytothefollowing evenifforsowing:
(a)Leguminous vegetables (Chapter7);
(b)SpicesandotherproductsofChapter9;
(c)Cereals (Chapter10);or
(d)ProductsfallingwithinheadingNo12.01or12.07.
3.HeadingNo12.07istobetakentoapply,interalia,tothefollowingplantsorpartsthereof :basil,borage,hyssop,
allspeciesofmint,rosemary ,rue,sageandwormwood .
HeadingNo12.07is,however ,tobetakennottoapplyto:
(a)Oilseedsandoleaginous fruit(headingNo12.01);
(b)Medicaments fallingwithinChapter30;
(c)Perfumery ortoiletpreparations fallingwithinChapter33;or
(d)Disinfectants ,insecticides ,fungicides ,weed-killers orsimilarproductsfallingwithinheadingNo38.11.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
12.01 Oilseedsandoleaginous fruit,wholeorbroken:
A.Forsowing (a) .- Free (b)
B.Other Free(c) (b)
12.02Floursormealsofoilseedsoroleaginous fruit,non-defatted ,(excluding
mustardflour):
A.Ofsoyabeans 10(c) 8
B.Other Free(c)—
12.03Seeds,fruitandspores,ofakindusedforsowing:
A.Beetseeds 15 13
B.Forest-tree seeds 10 Free
C.Grassandotherherbageseeds:
I.Meadowfescue(Festucapratensis )seed;vetchseed;seedsofthe
genusPoa(Poapalustris,Poatrivialis,Poapratensis);ryegrass
(Loliumperenne,Loliummultiflorum );timothygrass(Phleumpra­
tense);redfescue(Festucarubra);cocksfoot grass(Dactylisglomer­
ata);bentgrass(Agrostis ) 10 6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)SeeAnnex.
(c)Incertainconditions ,thecollection ofacompensatory amountisprovidedforinadditiontothecustomsdutv.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/61
RateofDuty
Heading
number Descriptionautonomous
'/,
orLevy
(L)conventional
•/o
1 2 3 4
12.03
(continued)C.II.Clover (Trifolium sp.p.)
III.Other
D.Flowerseeds;kohlrabiseeds(Brassicaoleracea,caulorapa andgongy­
lodesvarieties )10
10
104
5
8
E.Other 10—
12.04 Sugarbeet,wholeorsliced,fresh,driedorpowdered ;sugarcane:
A.Sugarbeet:
I.Fresh 12(L)
II.Driedorpowdered 12(L)—
B.Sugarcane Free(L)—
12.05 Chicoryroots,freshordried,wholeorcut,unroasted 2 2
12.06 Hopconesandlupulin 12 9
12.07 Plantsandparts(including seedsandfruit)oftrees,bushes,shrubsor
otherplants,beinggoodsofakindusedprimarilyinperfumery ,in
pharmacy ,orforinsecticidal ,fungicidal orsimilarpurposes ,freshor
dried,whole,cut,crushed,groundorpowdered :
A.Pyrethrum (flowers,leaves,stems,peelandroots) 3 3
B.Liquorice roots 2—
C.Tonquin beans 3 8
D.Other Free (a)
12.08 Locustbeans,freshordried,whetherornotkibbledorground,butnot
furtherprepared ;fruitkernelsandothervegetableproductsofakind
usedprimarilyforhumanfood,notfallingwithinanyotherheading :
A.Locustbeans
B.Locustbeanseeds:
I.Notdecorticated ,crushedorground8
2—
II.Other 9
i—
(a)SeeAnnex.

OfficialJournaloftheEuropean Communities 1.11.74 NoL295/62
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
12.08
(continued)C.Apricot,peachandplumstones,andkernelsthereof
D.Other5
Free4
Free
12.09 Cerealstrawandhusks,unprepared ,orchoppedbutnototherwise
prepared Free Free
12.10 Mangolds ,swedes,fodderroots;hay,lucerne,clover,sainfoin,foragekale,
lupines,vetchesandsimilarforageproducts :
A.Mangolds ,swedesandotherfodderroots 9 —
B.Other Free Free

1.11.74 OfficialJournaloftheEuropean Communities NoL295/63
CHAPTER 13
RAWVEGETABLE MATERIALS OFAKINDSUITABLE FORUSEINDYEING ORINTANNING ;
LACS;GUMS,RESINSANDOTHERVEGETABLE SAPSANDEXTRACTS
Note
HeadingNo13.03istobetakentoapply,interalia,toliquoriceextractandextractofpyrethrum ,extractofhops,
extractofaloesandopium.Theheadingistobetakennottoapplyto:
(a)Liquoriceextractcontaining morethan10%byweightofsucroseorwhenputupasconfectionery (heading
No17.04);
(b)Maltextract (headingNo19.01);
(c)Extractsofcoffee,teaormate(headingNo21.02);
(d)Alcoholicsapsandextractsconstituting beverages ,andcompound alcoholicpreparations (knownas"concen­
tratedextracts")forthemanufacture ofbeverages (Chapter22);
(e)Camphor ,glycyrrhizin andotherproductsofheadingsNos29.13and29.41;
(f)Medicaments fallingwithinheadingNo30.03orblood-grouping reagents (headingNo30.05);
(g)Tanningordyeingextracts (headingNo32.01or32.04);
(h)Essentialoils,concretes ,absolutesandresinoids (headingNo33.01)oraqueousdistillatesandaqueoussolutions
ofessentialoils(headingNo33.05);or
(ij)Rubber,balata,gutta-percha orsimilarnaturalgums(headingNo40.01).
RateofDuty
Heading
number Descriptionautonomous
Ίο
orLevy
(L)conventional
•/.
1 2 3 4
13.01 Rawvegetablematerialsofakindusedprimarilyindyeingorintanning ..Free Free
13.02 Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,gum­
resinsandbalsams :
A.Coniferresins 2 0-5
B.Other Free (a)
13.03 Vegetable sapsandextracts;pecticsubstances ,pectinates andpectus ;
agar-agar andotheimutilates andthickeners ,derivedfromvegetable
products :
A.Vegetable sapsandextracts :
I.Opium Free Free
II.Aloesandmanna .Free Free
(a)SeeAnnex

NoL295/64 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/t
1 2 3 4
13.03
(continued)A.III.Ofquassiaamara
IV.Ofliquorice3.
101-5
5
V.Ofpyrethrum andoftherootsofplantscontaining rotenone 5 5
VI.Ofhops 6 5
VII.Intermixtures ofvegetable extracts,forthemanufacture ofbev­
eragesoroffoodpreparations 10 5
VIII.Other:
a)Medicinal 6 2-5
b)Other Free Free
B.Pecticsubstances ,pectinates andpectates :
I.Dry 24 (a)
II.Other 14—
C.Agar-agar andothermucilages andthickeners ,derivedfromvegetable
products :
I.Agar-agar 4 2-5
II.Mucilages andthickeners extracted fromlocustbeansorlocust
beanseeds 6 3
III.Other Free Free
(a)SeeAnnex .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/65
CHAPTER 14
VEGETABLE PLAITING ANDCARVING MATERIALS ;
VEGETABLE PRODUCTS NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.ThisChapterdoesnotcoverthefollowingproductswhicharetobeclassifiedinSectionXI:vegetablematerials
orfibresofvegetablematerialsofakindusedprimarilyinthemanufacture oftextiles,howeverprepared,or
othervegetablematerialswhichhaveundergone treatment soastorenderthemsuitableforuseonlyastextile
materials .
2.HeadingNo14.01istobetakentoapply,interalia,tosplitosier,reeds,bamboosandthelike,torattancores
andtodrawnorsplitrattans.Theheadingistobetakennottoapplytochipwood (headingNo44.09).
3.HeadingNo14.02istobetakennottoapplytowoodwool(headingNo44.12).
4.HeadingNo14.03istobetakennottoapplytopreparedknotsortuftsforbroomorbrushmaking (heading
No96.03).
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L>conventional
1 2 3 4
14.01
Free
3
2
FreeFree
2
1
(a)
14.02Vegetable materialsofakindusedprimarilyforplaiting (forexample,
cerealstraw,cleaned,bleachedordyed,osier,reeds,rushes,rattans,
bamboos,raffiaandlimebark):
A.Osier:
I.Notpeeled,splitorotherwiseprepared
II.Other
B.Cerealstraw,cleaned,bleachedordyed
C.Other
Vegetable materials,whetherornotputuponalayerorbetweentwo
layersofothermaterial,ofakindusedprimarily asstuffingoraspad­
ding(forexample,kapok,vegetablehairandeel-grass )
Vegetable materialsofakindusedprimarily inbrushesorinbrooms
(forexample,sorgho,piassava,couch-grass andistle),whetherornotin
bundlesorhanks
Hardseeds,pips,hullsandnuts,ofakindusedforcarving (forexample,
corozoanddom)
Vegetableproductsnotelsewhere specifiedorincludedFree a
14.03
Free Free
14.04
Free Free
14.05 Free a
(a)SeeAnnex.

NoL295/66 OfficialJournaloftheEuropeanCommunities 1.11.74
SECTION 111
ANIMAL ANDVEGETABLE FATSANDOILS
ANDTHEIRCLEAVAGE PRODUCTS ;PREPARED EDIBLEFATS;
ANIMAL ANDVEGETABLE WAXES
CHAPTER 15
ANIMAL ANDVEGETABLE FATSANDOILSANDTHEIRCLEAVAGE PRODUCTS ;
PREPARED EDIBLEFATS;ANIMAL ANDVEGETABLE WAXES
Notes
1.ThisChapterdoesnotcover:
(a)PigfatorpoultryfatofheadingNo02.05;
(b)Cocoabutter(fatoroil)(headingNo18.04);
(c)Greaves (headingNo23.01)andresiduesofheadingNo23.04;
(d)Fattyacidsinanisolatedstate,preparedwaxes,medicaments ,paints,varnishes ,soap,perfumery ,cosmetics
ortoiletpreparations ,sulphonated oilsorothergoodsfallingwithinanyheadinginSectionVI;or
(e)Facticederivedfromoils(headingNo40.02).
2.Soapstocks ,oilfootsanddregs,stearin,woolgreaseandglycerolresiduesaretobetakentofallinheading
No15.17.
Additional Notes
1.ForthepurposesofheadingNo15.07:
A.Fixedvegetableoils,fluidorsolid,obtainedbypressure,shallbeconsidered as"crude"iftheyhaveunder­
gonenootherprocessing than:
—decantation withinthenormaltimelimits;
—centrifugation orfiltration,providedthat,inordertoseparatetheoilsfromtheirsolidconstituents ,
onlymechanical force,suchasgravity,pressureorcentrifugal force,hasbeenemployed (excludingany
absorption filteringprocessoranyotherphysicalorchemicalprocess);
B.Fixedvegetableoils,fluidorsolid,obtainedbyextraction shallcontinuetobeconsidered as"crude"
whentheycannotbedistinguished ,bytheircolour,odourortaste,norbyrecognised specialanalytical
properties ,fromvegetableoilsandfatsobtainedbypressure;
C.Theexpression "crudeoils"shallbetakentoextendtode-gummed soyabeanoilandtocottonseedoil
fromwhichthegossypolhasbeenremoved.
2.A.Forthepurposesofsubheading 15.07A,"oliveoil"meansoilderivedsolelyfromthetreatmentofolives,
excluding re-esterified oliveoilandmixturesofoliveoilwithotheroils.
B.Subheading 15.07Ala)coversoliveoilhavingthefollowingcharacteristics :
(a)afreefattyacidcontent,expressedasoleicacid,notexceeding 3%;
(b)aK27Qextinctioncoefficient (absorption underathicknessof1cmofasolutionof1gofoilper100ml
iniso-octane (2,2,4-trimethylpentane )atawavelength of270nm),higherthan0-25butnothigherthan
1-10and,aftertreatmentofthesampleofoilwithactivatedalumina,higherthan0-11;
(c)anextinctioncoefficientvariation,inthe270nmrange,higherthan0-01butnothigherthan0-16.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/67
Thisvariation isdefinedby:
AK=Km—0-5(Km4+Km+4),where
Km istheextinction coefficient atthewavelength ofthemaximum oftheabsorption
curveinthe270kmrangeand
Km4andKm+4aretheextinction coefficients atwavelengths 4nmlowerandhigher,respectively
thanthatofKm;
(d)nopositivereactionofoilsfromoliveresidues .
C.Subheading 15.07Alb)coversoliveoilhaving:
(a)thecharacteristics mentioned inparagraphs 2B(a)to(c)andapositivereactionofoilsfromolive
residues;or
(b)thecharacteristics mentioned inparagraph2B(a)andaK270extinction coefficient higherthan1-10
butnothigherthan2-00,andanextinction coefficient variationinthe270nmrangenothigherthan0-20.
D."Virginoliveoil"meansnaturaloliveoilobtainedexclusively bymechanical processes ,includingpressure,
butdoesnotincludemixtureswitholiveoilobtainedotherwise .
3.Subheading 15.17Adoesnotcover:
(a)residuesresultingfromthetreatment offattysubstances containing oilhavinganiodineindex,determined
bytheWijsmethod,withoutcatalyst,lowerthan70orhigherthan100;
(b)residuesresultingfromthetreatment offattysubstances containing oilhavinganiodineindexnotlower
than70norhigherthan100,ofwhichthepeakarearepresenting theretentionvolumeof/?-sitosterol ,
determined inaccordance withtheprovisions inAnnexIIoftheRegulation mentioned inAdditional Note
4below,islessthan93%ofthetotalsterolpeakareas.
4.Theanalyticalmethodstobeusedfordetermining thecharacteristics oftheproductsmentioned abovearethose
specifiedinAnnexes 1andIItoRegulation No618/72/CEE.
RateofDuty
Heading
number Descriptionautonomous
*/·
orLevy
(L)conventional
·/.
1 2 3 4
15.01 Lard,otherpigfatandpoultryfat,renderedorsolvent-extracted :
A.Lardandotherpigfat:
I.Forindustrial usesotherthanthemanufacture offoodstuffs for
humanconsumption (a) 4(L) 3
II.Other 20(L)—
B.Poultryfat 18(L) 18
15.02 Fatsofbovinecattle,sheeporgoats,unrendered ;renderedorsolvent­
extractedfats(including"premierjus")obtainedfromthoseunrendered
fats:
A.Forindustrial usesotherthanthemanufacture offoodstuffs forhuman
consumption (a)2 Free
B.Other:
LUnrendered fatsofbovinecattle;renderedorsolvent-extracted fats
(including"premierjus")obtainedfromthosefats 10 7
II.Unrendered fatsofsheep;rendered orsolvent-extracted fats
(including "premierjus")obtainedfromthosefats 10 7
III.Other 10 7
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetent authorities .

NoL295/68 OfficialJournaloftheEuropean Communities 1.11.74
RateofDüty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
15.03 Lardstearin,oleostearin andtallowstearin;lardoil,oleo-oilandtallow
oil,notemulsified ormixedorpreparedinanyway:
A.Lardstearinandoleostearin :
I.Forindustrial uses(a) Free Free
II.Other 8 8
B.Tallow oilforindustrial usesotherthanthemanufacture of
foodstuffs forhumanconsumption (a) 12 4
C.Other 12—
15.04 Fatsandoils,offishandmarinemammals ,whetherornotrefined:
A.Fish-liver oil:
LOfavitaminAcontentnotexceeding 2500international units
pergramme 6(b) 6
II.Other Free(b) (c)
B.Whaleoilandoilsofothercetaceans 2(b) Free
C.Other Free(b) Free
15.05 Woolgreaseandfattysubstances derivedtherefrom (includinglanolin):
A.Woolgrease,crude 6 5
B.Other 10 6-5
15.06 Otheranimaloilsandfats(includingneat's-foot oilandfatsfrombones
orwaste) 4 2-5
15.07 Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
A.Oliveoil:
I.Havingundergone arefiningprocess :
a)Obtained byrefiningvirginoliveoil,whetherornotblended
withvirginoliveoil 20(L)
b)Other 20(L)—
II.Other 20(L)—
B.China-wood andoiticicaoils;myrtlewaxandJapanwax 3(b) (c)
C.Castoroil:
I.Fortheproduction ofaminoundecanoic acidforuseinthemanu­
factureofsynthetic textilefibresorofartificial plastic
materials (d) Free(b) Free
II.Other 8(b) 8
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetent authorities .
(b)Incertainconditions ,thecollectionofacompensatory amountisprovidedforinadditiontothecustomsduty.
(c)SeeAnnex.
(d)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetent authorities oftheE.C.

1.11.74 OfficialJournaloftheEuropean Communities NoL29569
Heading
number DescriptionRateofDuty
autonomous
»/.
orLevy
(L)conventional
•/.
1 2 3 4
15.07
(continued )
15.08
15.09
15.10
15.11D.Otheroils:
I.Fortechnical orindustrial usesotherthanthemanufacture of
foodstuffs forhumanconsumption :
a)Crude(a):
1.Palmoil
2.Tobacco-seed oil
3.Other
b)Other(a):
1.Tobacco-seed oil
2.Other
II.Other:
a)Palmoil:
1.Crude
2.Other
b)Other:
1.Solid,inimmediate packingsofanetcapacityof1kg
orless
2.Solid,other;fluid:
aa)Crude
bb)Other
Animalandvegetableoils,boiled,oxidised,dehydrated ,sulphurised ,blown
orpolymerised byheatinvacuumorininertgas,orotherwise modified
Degras
Fattyacids;acidoilsfromrefining;fattyalcohols :
A.Stearicacid
B.Oleicacid
C.Otherfattyacids;acidoilsfromrefining
D.Fattyalcohols
Glycerolandglycerollyes:
A.Crudeglycerolandglycerollyes
B.Other,includingsyntheticglycerol5(b)
5(b)
5(b)
8(b)
8(b)
9(b)
14(b)
20(b)
10(b)
15(b)
15
9
12
10
8
13
3
104
Free
(c).
Free
(c)
6
14
(c)
(c)
14
6
8
7
4-5
8
1-5
6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities oftheE.C.
(b)Incertainconditions ,thecollectionofacompensatory amountisprovidedforinadditiontothecustomsduty.
(c)SeeAnnex.

NoL295/70 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
15.12 Animalorvegetable oilsandfats,whollyorpartlyhydrogenated ,or
solidifiedorhardened byanyotherprocess,whetherornotrefined,but
notfurtherprepared :
A.Inimmediate packingsofanetcapacityof1kgorless 20(a)—
B.Other 17(a) (b)
15.13 Margarine ,imitationlardandotherpreparedediblefats 25(a) 25
15.14 Spermaceti ,crude,pressedorrefined,whetherornotcoloured 7 3-5
15.15 Beeswaxandotherinsectwaxes,whetherornotcoloured :
A.Raw Free Free
B.Other 10 5
15.16 Vegetablewaxes,whetherornotcoloured :
A.Raw - Free Free
B.Other » 8 4
15.17 Residuesresultingfromthetreatment offattysubstances oranimalor
vegetablewaxes:
A.Containing oilhavingthecharacteristics ofoliveoil:
I.Soapstocks 7(L)—
II.Other 2(L)—
B.Other:
LOilfootsanddregs;soapstocks 7(a) 5
II.Other 2(a) 2
(a)Incertainconditions ,thecollectionofacompenatory amountisproviddforinadditiontothecustomsduty.
(b)SeeAnnex.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/71
SECTION IV
PREPARED FOODSTUFFS ;BEVERAGES ,SPIRITSANDVINEGAR ;TOBACCO
CHAPTER 16
PREPARATIONS OFMEAT,OFFISH,OFCRUSTACEANS ORMOLLUSCS
Note
ThisChapterdoesnotcovermeat,meatoffal,fish,crustaceans ormolluscs,preparedorpreservedbytheprocesses
specifiedinChapters2and3.
RateofDuty '
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/»
1 2 3 4
16.01 Sausagesandthelike,ofmeat,meatoffaloranimalblood:
A.Liversausages 24(L) 24
B.Other(a):
I.Sausages,dryorforspreading ,uncooked 21(L)—
II.Other 21(L)—
16.02 Otherpreparedorpreservedmeatormeatoffal:
A.Liver:
I.Gooseorduckliver20 16
II.Other25(L) 25
B.Other:
I.Poultrymeatoroffal:
a)Containing 57%ormorebyweightofpoultrymeat(b) 21(L) 17
b)Containing 25%ormorebutlessthan57%byweightof
poultrymeat(b) 21(L) 17
c)Other 21(L) 17
II.Gameorrabbitmeatoroffal 21 17
III.Other:
a)Containing meatoroffalsofdomesticswineandcontaining by
weight:
1.80%ormoreofmeatoroffal,ofanykind,includingfats
ofanykindororigin:
aa)Hams,filletsandloins;piecesthereof 26(L)—
bb)Shoulders andpiecesthereof 26(L)—
cc)Other 26(L)—
(a)Thelevyapplicable tosausagesimportedincontainers whichalsocontainpreservative liquidiscollectedonthenetweight,ie,afterdeduction of
theweightoftheliquid.
(b)Forthepurposeofdetermining thepercentage ofpoultrymeat,theweightofanybonesshallbedisregarded .

NoL295/72 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
'/«
1 2 3 4
16.02
(continued )B.III.a)2.40°/oormorebutlessthan80°/oofmeatoroffal,ofany
kind,includingfatsofanykindororigin 26(L)
3.Lessthan40%ofmeatoroffal,ofanykind,including
fatsofanykindororigin 26(L)—
b)Other:
1.Containing bovinemeatoroffal 26 26
2.Other:
aa)Ovinemeatoroffal 26 20
bb)Other 26 26
16.03 Meatextracts,meatjuicesandfishextracts,inimmediate packingsofa
netcapacityof:
A.20kgormore Free Free
B.Morethan1kgbutlessthan20kg 9 7
C.1kgorless 24 20
16.04 Preparedorpreservedfish,includingcaviarandcaviarsubstitutes :
A.Caviarandcaviarsubstitutes :
I.Caviar (sturgeon roe) 30 30
II.Other 30 30
B.Salmonidae 20 10
C.Herring :
I.Fillets,raw,coatedwithbatterorbreadcrumbs ,deepfrozen
II.Other18
2315
20
D.Sardines 25 25
E.Tunny 25 24
F.Bonito(Sardasp.p.),mackerelandanchovies 25 (a)
G.Other:
I.Fillets,raw,coatedwithbatterorbreadcrumbs ,deepfrozen
II.Other18
2515
20
16.05 Crustaceans andmolluscs,preparedorpreserved :
A.Crabs 20 16
B.Other 20 20
(a)SecAnnex.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/73
CHAPTER 17
SUGARS ANDSUGARCONFECTIONERY
Notes
1.ThisChapterdoesnotcover:
(a)Sugarconfectionery containing cocoa(headingNo18.06);
(b)Chemically puresugars(otherthansucrose,glucoseandlactose)andotherproductsofheadingNo29.43;or
(c)Medicaments andotherproductsofChapter30.
2.Chemically puresucrose,whateveritsorigin,istobeclassifiedinheadingNo17.01.
Additional Notes
1.ForthepurposesofheadingNo17.01:
—"Whitesugar"meanssugarcontaining ,inthedrystate,99-5%ormorebyweightofsucrose,determined
bythepolarimetric method;
—"Rawsugar"meanssugarcontaining ,inthedrystate,lessthan99-5%byweightofsucrose,determined by
thepolarimetric method .
2.~Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 17.04Daretobeclassifiedaccording
totheaveragecontentinmilkfats,sucroseandstarchoftheassortment asawhole.
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
'/.
1 .2 3 4
17.01 Beetsugarandcanesugar,solid:
A.Denatured (a):
I.Whitesugar 80(L)1
II.Rawsugar 80(L)—
B.Undenatured :
I.Whitesugar 80(L)—
II.Rawsugar:
a)Forrefining (a) 80(L)—
b)Other 80(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/74 OfficialJournaloftheEuropean Communities1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
17.02 Othersugars;sugarsyrups;artificialhoney(whetherornotmixedwith
naturalhoney);caramel:
A.Lactoseandlactosesyrup:
I.Containing ,inthedrystate,99%ormorebyweightofthepure
product (a) 24(L)—
II.Other :24(L)—
B.Glucoseandglucosesyrup:
LContaining ,inthedrystate,99%ormorebyweightofthepure
■product (b):
a)Glucoseintheformofwhitecrystalline powder,whetheror
notagglomerated 25(L)—
b)Other 25(L)—
II.Other:
a)Glucoseintheformofwhitecrystalline powder,whetheror
notagglomerated 50(L)—
b)Other 50(L)—
C.Maplesugarandsyrup 42(L) 20
D.Othersugarsandsyrups 80(L)—
E.Artificialhoney(whetherornotmixedwithnaturalhoney) 50(L)—
F.Caramel 47(L)—
17.03 Molasses ,whetherornotdecolorised 65(L)(c)—
17.04 Sugarconfectionery ,notcontaining cocoa:
A.Liquorice extractcontaining morethan10%byweightofsucrose
butnotcontaining otheraddedsubstances 21—
B.Chewinggumcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
I.Lessthan60% 16-5
+vc8
+VC
withamax.
of23
II.60%ormore 16-5
+VC8
+vc
withamax.
of23
C.Whitechocolate 20-7
+VC13
+vc
withamax.
of27+ads
(a)Thecustomstreatment inrespectoflactoseandlactosesyrupofsubheading 17.02AIshallalsoapplytothelactoseandlactosesyrupofthepresent
subheading (17.02AI).
(b)Thecustomstreatmentinrespectofglucoseandglucosesyrupofsubheading 17.02BIIshallalsoapplytotheglucoseandglucosesyrupofthepresent
subheading (17.02B1).
(c)Theautonomous dutyis:
—'free"fornon-decolorised molassesforthemanufacture offoragecontaining molasses ;
—9%fornon-decolorised sugarcanemolassescontaining lessthan63%byweightofsucroseinthedrymatter,forthemanufacture ofcoffeesub­
stitutes;
—19%fornon-decolorised molassesforthemnufacture ofcitricacid.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/75
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
Í7.04 D.Other:
(continued )I.Containing nomilkfatsorcontaining lessthan1-5%byweightof
suchfats:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 20-7
+VC13
+VC
withamax.
of27+ads
b)Containing byweightofsucrose(includinginvertsugarexpressed
assucrose):
1.5%ormorebutlessthan30% 20-7
+VC13
+VC
withamax.
of27+ads
2.30%ormorebutlessthan40% 20-7
+VC13
+VC
withamax.
of27+ads
3.40%ormorebutlessthan50%:
aa)Containing nostarch20-7
+VC13
+VC
withamax.
of27+ads
bb)Other 20-7
+VC13
+VC
withamax.
of27+ads
4.50%ormorebutlessthan60% 20-7
+VC13
+VC
withamax.
of27+ads
5.60%ormorebutlessthan70% 20-7
+VC13
+VC
withamax.
of27+ads
6.70%ormorebutlessthan80% 20-7
+VC13
+VC
withamax.
of27+ads
7.80%ormorebutlessthan90% 20-7
+VC13
+VC
withamax.
of27+ads
8.90%ormore 20-7
+VC13
+VC
withamax.
of27+,ads

NoL295/76 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
17.04 D.II.Other:
(continued )a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose)
b)Containing byweightofsucrose(includinginvertsugarexpressed
assucrose):20-7
+VC13
+VC
withamax.
of27+ads
1.5%ormorebutlessthan30%20-7
+VC13
+VC
withamax.
of27+ads
2.30%ormorebutlessthan50% 20-7
+VC13
+VC
withamax.
of27+ads
3.50%ormorebutlessthan70% 20-7
+VC13
+VC
withamax.
of27+ads
4.70%ormore 20-7
+VC13
+VC
withamax.
of27+ads
17.05 Flavoured orcolouredsugars,syrupsandmolasses,butnotincluding
fruitjuicescontaining addedsugarinanyproportion :
A.Lactoseandlactosesyrup 67(L)—
B.Glucoseandglucosesyrup:
I.Glucoseintheformofwhitecrystalline powder,whetherornot
agglomerated 67(L)—
II.Other 67(L)—
C.Other 67(L)—

1.11.74 OfficialJournaloftheEuropean Communities NoL295/77
CHAPTER 18
COCOA ANDCOCOA PREPARATIONS
Notes
1.ThisChapterdoesnotcoverthepreparations describedinheadingNo19.02,19.08,22.02,22.09or30.03containing
cocoaorchocolate .
2.HeadingNo18.06includessugarconfectionery containing cocoaand,subjecttoNote1ofthisChapter,other
foodpreparations containing cocoa.
Additional Note
Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 18.06Caretobeclassifiedaccording
totheaveragecontentinsucroseandmilkfatsoftheassortment asawhole.
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
18.01 Cocoabeans,wholeorbroken,raworroasted 6-7(a) 5-4
18.02 Cocoashells,husks,skinsandwaste 9 5-4
18.03 Cocoapaste(inbulkorinblock),whetherornotdefatted 25 15
18.04 Cocoabutter(fatoroil) 22 12
18.05 Cocoapowder,unsweetened 27 16
18.06 Chocolate andotherfoodpreparations containing cocoa:
A.Cocoapowder,nototherwise sweetened thanbytheadditionof
sucrose,containing byweightofsucrose :
I.Lessthan65% 29-6
+VC10·
+VC
II.65%ormorebutlessthan80% 29-6
+VC10
+VC
III.80%>ormore29-6
+VC10
+VC
B.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3%byweightof
suchfats22-3
+VC12
+VC
withamax.
of27+ads
(a)Dutyratereducedto4%(suspension )foranindefinite period.

NoL295/78 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)'conventional
•/.
1 1 3 4
18.06
(continued )B.II.Containing byweightofmilkfats :
a)3%ormorebutlessthan7% 22-3
+VC12
+VC
withamax.
of27+ads
b)7%ormore 22-3
+VC12
+ve
withamax
of27+ads
C.Chocolate andchocolate goods,whetherornotfilled;sugarconfec­
tioneryandsubstitutes thereformadefromsugarsubstitution products ,
containing cocoa:
I.Containing nosucroseorcontaining lessthan5%byweightof
sucrose(includinginvertsugarexpressed assucrose) 22-3
+ve12
+VC
withamax
of27+ads
II.Other:
a)Containing nomilkfatsorcontaining lessthan1-5%ofsuch
fatsandcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
1.Lessthan50% 22-3
+VC12
+VC
withamax.
of27+ads
2.50%ormore 22-3
+ve12
+VC
withamax
of27+ads
b)Containing byweightofmilkfats :
1.1-5%ormorebutlessthan3% 22-3
+VC12
+VC
withamax,
of27+ads
2.3%ormorebutlessthan4·5% 22-3
+VC12
+VC1
withamax.
of27+ads
3.4-5%ormorebutlessthan6% 22-3
+VC12
+VC
withamax.
of27+ads
4.6%ormore 22-3
+VC12
+VC
withamax.
of27+ads

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/79
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
·/.
1 2 3 4
18.06
(continued)D.Other:
I.Containing nomilkfatsorcontaining lessthan1-5%byweightof
suchfats:
a)Inimmediate packingsofanetcapacityof500gorless 22-3
+VC12
+VC
withamax.
of27+ads
b)Other
II.Containing byweightofmilkfats :22-3(a)
+VC—
a)1-5%ormorebutnotmorethan6·5%:
1.Inimmediate packingsofanetcapacityof500gorless 22-3
+VC12
+VC
withamax.
of27+ads
2.Other
b)Morethan6·5%butlessthan26%:22-3(a)
+VC—
1.Inimmediate packingsofanetcapacityof500gorless....22-3
+VC12
+VC
2.Other:
aa)Chocolate milkcrumb,containing morethan6-5%but
lessthan11%byweightofmilkfats,morethan6-5%
butlessthan15%byweightofcocoaandmorethan
50%butlessthan60%byweightofsucrose (including
invertsugarexpressed assucrose) 22-3(a)
+VC27
+ads
bb)Other 22-3(a)
+VC—
c)26%ormore:
1.Inimmediate packingsofanetcapacityof500gorless 22-3
+VC12
+VC
2.Other 22-3(a)
+VC
(a)Dutysuspendedto19%foranindefiniteperiod.

NoL295/80 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 19
PREPARATIONS OFCEREALS ,FLOURORSTARCH ;PASTRYCOOKS 'PRODUCTS
Notes
1.ThisChapterdoesnotcover:
(a)Preparations offlour,starchormaltextract,ofakindusedasinfantfoodorfordieteticorculinarypurposes,
containing 50%ormorebyweightofcocoa(headingNo18.06);
(b)Biscuitsorotherarticlesmadefromflourorfromstarch,speciallypreparedforuseasanimalfeedingstuffs
(headingNo23.07);or
(c)Medicaments andotherproductsofChapter30.
2.InthisChaptertheexpression "flour"includestheflouroffruitsorofvegetables ,andproductsofsuchflour
aretobeclassifiedwithsimilarproductsofcerealflour.
Additional Note
Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 19.08Baretobeclassifiedaccording
totheaveragecontentinstarch,sucroseandmilkfatsoftheassortment asawhole.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
19.01 Maltextract:
A.Withadry-extract contentof90%ormorebyweight
B.Other16-3
+vc
16-3
+vc11
+VC
11
+VC
19.02 Preparations offlour,meal,starchormaltextract,ofakindusedas
infantfoodorfordieteticorculinarypurposes,containing lessthan
50%byweightofcocoa:
A.Containing maltextractandnotlessthan30%byweightofreducing
sugars (expressed asmaltose)
B.Other:
I.Containing nomilkfatsorcontaining lessthan1-5%byweightof
suchfats:
a)Containing lessthan14%byweightofstarch:19-6
+VC8
+VC
8
+VC
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose)19-6
+VC11
+VC
2.Containing byweightofsucrose (including invertsugar
expressed assucrose):
aa)5°/oormorebutlessthan60°/®
bb)60%ormore19-6
+VC
19-6
+VC11
+VC

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/81
RateofDuty
Heading
number Descriptionautonomous
•/o
orLevy
(L)conventional
•/.
1 2 3 4
19.02
(continued )B.I.b)Containing 14%ormorebutlessthan32%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 19-6
+VC11
+VC
2.Other 19-6
+VC11
+VC
c)Containing 32%ormorebutlessthan45%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 19-6
+VC11
+VC
2.Other 19-6
+VC11
+VC
d)Containing 45%ormorebutlessthan65%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose).... 19-6
+VC11
+VC
2.Other 19-6
+VC11
+VC
e)Containing 65%ormorebutlessthan80%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%by
weightofsucrose (including invertsugarexpressed as
sucrose) 19-6
+VC11
+VC
2.Other 19-6
+VC11
+VC
f)Containing 80%ormorebutlessthan85%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 19-6
+VC11
+VC
2.Other 19-6
+VC11
+VC
g)Containing 85%ormorebyweightofstarch 19-6
+VC11
+VC
II.Containing byweightofmilkfats :
a)1-5%ormorebutlessthan5% 19-6
+VC11
+VC
b)5%ormore 19-6
+VC11
+VC
19.03 Macaroni ,spaghettiandsimilarproducts :
A.Containing eggs 17-3
+VC12
+VC
B.Other:
I.Containing nocommonwheatflourormeal 17-3
+VC12
+VC
II.Other 17-3
+VC12
+VC

NoL295/82 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
%
1 2 3 4
19.04 Tapiocaandsago;tapiocaandsagosubstitutes obtainedfrompotatoor
otherstarches 15-4
+VC10
+VC
19.05 Preparedfoodsobtainedbytheswellingorroastingofcerealsorcereal
products (puffedrice,cornflakesandsimilarproducts):
A.Obtained frommaize 14-3
+VC8
+VC
B.Obtained fromrice 14-3
+VC8
+VC
C.Other 14-3 ·
+VC8
+VC
19.06 Communion wafers,emptycachetsofakindsuitableforpharmaceutical
use,sealingwafers,ricepaperandsimilarproducts19-5
+VC7
+VC
19.07 Bread,ships'biscuitsandotherordinarybakers'wares,notcontaining
addedsugar,honey,eggs,fats,cheeseorfruit:
A.Crispbread 24
+VC9
+VC
withamax.
of24+adf
B.Matzos 20
+VC6
+VC ■
withamax.
of20+adf
C.Glutenbreadfordiabetics 27-9
+^VC14
+VC
D.Other,containing byweightofstarch:
I.Lessthan50% 26-5
+VC14
+VC
II.50%ormore 26-5
+BVC14
+VC
19.08 Pastry,biscuits,cakesandotherfinebakers'wares,whetherornot
containing cocoainanyproportion :
A.Gingerbread andthelike,containing byweightofsucrose (including
invertsugarexpressed assucrose):
I.Lessthan30% 29-2
+VC13
+VC
II.30%ormorebutlessthan50% 29-2
+VC13
+VC
III.50%ormore 29-2
+VC13
+VC

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/83
RateofDuty
Heading
number Descriptionautonomous
•/o
orLevy
(L)conventional
'/.
1 2 3 4
19.08 B.Other:
(continued )LContaining nostarchorcontaining lessthan5%byweightof
starch,andcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
a)Lessthan70% 29-2
+VC13
+VC
withamax.
of354-ads
b)70%ormore 29-2
+VC13
4-ve
withamax.
of354-ads
II.Containing 5%ormorebutlessthan32%byweightofstarch:
a)Containing nosucroseorcontaining less,than5%byweight
ofsucrose(includinginvertsugarexpressed assucrose) 28
+VC13
4-VC
withamax.
of304-adf
b)Containing 5%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+VC13
4-VC
withamax.
of354-ads
2.Other 29-2
4-ve13
4"VC
withamax.
of354"ads
c)Containing 30%ormorebutlessthan40%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1·5%by
weightofsuchfats 29-2
+VC13
4-VC
withamax.
of354-ads.
2.Other 29-2
+VC13
4-VC
withamax.
of354-ads
d)Containing 40%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+VC13
4-VC
withamax.
of354-ads

NoL295/84 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
"/,
orLevy
(L)conventional
•/.
1 2 3 4
19.08
(continued )B.II.d)2.Other
III.Containing 32%ormorebutlessthan50%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):29-2
+VC13
+VC
withamax.
of35+ads
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 28
+VC13
+VC
withamax.
of30+adf
2.Other28
+VC13
+VC
withamax.
of30+adf
b)Containing 5%ormorebutlessthan20%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+VC13
+VC
withamax.
of35+ads
2.Other 29-2
+VC13
+VC
withamax.
of35+ads
c)Containing 20%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+VC13
+VC
withamax.
of35+ads
2.Other 29-2
+VC13
+VC
withamax.
of35+ads
IV.Containing 50%ormorebutlessthan65%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats28
+VC13
+VC
withamax.
of30+adf

1.11.74 OfficialJournaloftheEuropean Communities NoL295/85
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/»
1 2 3 4
19.08
(continued )B.IV.a)2.Other
b)Containing 5%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):28
+VC13
+VC
withamax.
of30+adf
1.Containing nomilkfatsorcontaining lessthan1·5%by
weightofsuchfats 29-2
+VC13
+VC
withamax.
of35+ads
2.Other 29-2
+VC13
+VC
withamax.
of35+ads
V.Containing 65%ormorebyweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 28
+VC13
+VC
withamax.
of30+adf
b)Other 29-2
+VC13
+VC
withamax.
of35+ads

NoL295/86 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 20
PREPARATIONS OFVEGETABLES ,FRUITOROTHERPARTSOFPLANTS
Notes
1.ThisChapterdoesnotcover:
(a)Vegetables orfruit,preparedorpreservedbytheprocessesspecifiedinChapters7and8;or
(b)Fruitjellies,fruitpastesorthelikeintheformofsugarconfectionery (headingNo17.04)orchocolate
confectionery (headingNo18.06).
2.Thevegetables ofheadingsNos20.01and20.02arethosewhichfallinheadingsNos07.01to07.05when
importedinthestatesprovidedforinthoseheadings
3.Edibleplants,partsofplantsandrootsofplantsconservedinsyrup(forexample,gingerandangelica)aretobe
classifiedwiththepreservedfruitfallingunderheadingNo20.06;roastedground-nuts arealsotobeclassified
inheadingNo20.06.
4.Tomatojuicethedryweightcontentofwhichis7%ormoreistobeclassifiedunderheadingNo20.02.
Additional Notes
1.Thecontentofvarioussugarsexpressed assucrose("sugarcontent''')oftheproductsclassifiedwithinthis
Chaptercorresponds tothefigureindicatedbyarefractomcter (usedinaccordance withthemethodprescribed
inAnnexIIItoRegulation (EEC)No865/68oftheCouncil,of26June1968)atatemperature of20°Cand
multiplied bythefactor:
—0-93inrespectofproductsofheadingNo20.06;or
—0*95inrespectofproductsoftheotherheadings .
2.TheproductsclassifiedunderheadingNo20.06shallbeconsidered as"containing addedsugar"whenthe
"sugarcontent"thereofexceedsbyweightthepercentages givenhereunder ,according tothekindoffruitcon­
cerned:
—pineapples andgrapes 13%
—otherfruits,includingmixturesoffruit 9%
3.TheaddedsugarcontentofproductsclassifiedunderheadingNo20.07corresponds tothe"sugarcontent"
lessthefiguresgivenhereunder ,according tothekindofjuiceconcerned :
—lemonortomatojuice 3
—applejuice 11
—grapejuice 15
—otherfruitorvegetablejuices,includingmixturesofjuices 13

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/87
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/t
1 2 3 4
20.01 Vegetables andfruit,preparedorpreservedbyvinegaroraceticacid,with
orwithoutsugar,whetherornotcontaining salt,spicesormustard:
A.Mangochutney 22 Free
B.Other 22 22
20.02 Vegetables preparedorpreservedotherwisethanbyvinegaroraceticacid:
A.Mushrooms 23
B.Truffles 20 18
C.Tomatoes ; 18 18
D.Asparagus 22 22
E.Sauerkraut 20—
F.Capersandolives 20—
G.Peas;beansinpod 24 24
H.Other,includingmixtures 24 22
20.03 Fruitpreservedbyfreezing,containing addedsugar:
A.Withasugarcontentexceeding 13%byweight 26+(L)26+ads
B.Other 26 26
20.04 Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,glacéor
crystallised ):
A.Ginger 25 Free
B.Other:
I.Withasugarcontentexceeding 13°/obyweight 25+(L)25+ads
II.Other 25 25
20.05 Jams,fruitjellies,marmalades ,fruitpuréeandfruitpastes,beingcooked
preparations ,whetherornotcontaining addedsugar:
A.Chestnutpuréeandpaste:
I.Withasugarcontentexceeding 13°/obyweight 30+(L)30+ads
II.Other30 30
B.Jamsandmarmalades ofcitrusfruit:
I.Withasugarcontentexceeding30%byweight 30+(L)27+ads
II.Withasugarcontentexceeding 13%butnotexceeding 30%by
weight 30+(L)27+ads
III.Other30 27
C.Other:
I.Withasugarcontentexceeding30%byweight:
a)Plumpuréeandplumpaste,inimmediate packingsofanet
capacityexceeding 100kg,forindustrialprocessing (a) 30 30+ads
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 NoL295/88 OfficialJournaloftheEuropean Communities
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
·/#
1 2 3 4
20.05 C.I.b)Other 30+(L)30+ads
(continued )II.Withasugarcontentexceeding 13%butnotexceeding 30%by
weight 30+(L)30+ads
III.Other 30 30
20.06 Fruitotherwisepreparedorpreserved,whetherornotcontaining added
sugarorspirit:
A.Nuts(includingground-nuts ),roasted,inimmediate packingsofanet
capacity :
I.Ofmorethan1kg 17 15
II.Of1kgorless 22 17
B.Other:
I.Containing addedspirit:
a)Ginger32—
b)Pineapples ,inimmediate packingsofanetcapacity :
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding 17%byweight 32+(L)—
bb)Other 32—
2.Of1kgorless:
aa)Withasugarcontentexceeding 19%byweight 32+(L)—
bb)Other 32 —
c)Grapes:
1.Withasugarcontentexceeding 13%byweight 32+(L)—
2.Other 32 —
d)Peaches,pearsandapricots,inimmediate packingsofanet
capacity :
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding 13%byweight 32+(L) .—
bb)Other32 —
2.Of1kgorless:
aa)Withasugarcontentexceeding 15%byweight 32+(L)—
bb)Other32 —
e)Otherfruits:
1.Withasugarcontentexceeding9%byweight 32+(L)—
2.Other 32 —
f)Mixturesoffruit:
1.Withasugarcontentexceeding 9%byweight 32+(L) —

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/89
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/.
1 2 3 4
20.06
(continued)B.I.f)2.Other
II.Notcontaining addedspirit:
a)Containing addedsugar,inimmediate packingsofanetcapacity
ofmorethan1kg:32 —
1.Ginger 23 Free
2.Grapefruit segments 23
+(L)20
+ads
3.Mandarins (includingtangerines andsatsumas);clementines ,
wilkingsandothersimilarcitrushybrids 23
+(L)21
+ads
4.Grapes
5.Pineapples :23
+(L)22
+ads
aa)Withasugarcontentexceeding 17%byweight
bb)Other23
+(L)
2322
+ads
22
6.Pears:
aa)Withasugarcontentexceeding 13°/obyweight
bb)Other23
+(L)
2320
+ads
20
7.Peachesandapricots :
aa)Withasugarcontentexceeding 13%byweight 23
+(L)22
+ads
bb)Other 23 22
8.Otherfruits
9.Mixtures offruit:23
+(L)22
+ads
aa)Mixturesinwhichnosinglefruitexceeds50°/oofthe
totalweightofthefruits
bb)Other
b)Containing addedsugar,inimmediate packingsofanetcapacity
of1kgorless:23
+(L)
23
+(L)21
+ads
22
+ads
1.Ginger 27 Free
2.Grapefruit segments
3.Mandarins (includingtangerines andsatsumas);clementines ,
wilkingsandothersimilarcitrushybrids
4.Grapes
5.Pineapples :27
+(L)
27
+(L)
27
+(L)20
+ads
22
+ads
24
+ads
aa)Withasugarcontentexceeding 19%>byweight
bb)Other ,
6.Pears27
+(L)
2724
+ads
24
aa)Withasugarcontentexceeding 15°/obyweight
bb)Other27
+(L)
2722
+ads
22

NoL295/90 OfficialJournaloftheEuropean Communities1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/o
orLevy
(L)conventional
·/♦
1 2 3 4
20.06
(continued )B.II.b)7.Peachesandapricots :
aa)Withasugarcontentexceeding 15°/obyweight
bb)Other27
+(L)
2724
+ads
24
8.Otherfruits
9.Mixtures offruit:27
+(L)24
+ads
aa)Mixtures inwhichnosinglefruitexceeds50°/oofthe
totalweightofthefruits
bb)Other
c)Notcontaining addedsugar,inimmediate packingsofanet
capacity :27
+(L)
27
+(L)22
+ads
24
+ads
1.Of4-5kgormore:
aa)Apricots 17 (a)
bb)Peaches (includingnectarines )andplums 19 (a)
cc)Pears 23 21
dd)OtherFruits 23 (a)
ee)Mixturesoffruit 23 (a)
2.Oflessthan4-5kg:
aa)Pears 25 21
bb)Otherfruitsandmixturesoffruit 25 23
20.07 Fruitjuices(includinggrapemust)andvegetable juices,whetherornot
containing addedsugar,butunfermented andnotcontaining spirit:
A.Ofaspecificgravityexceeding 1-33at15°C:
I.Grapejuice(includinggrapemust):
a)Ofavalueexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight 50
2.Other 50(b)—
b)Ofavaluenotexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30°/»byweight
2.Other50
+(L)
50(b)
II.Appleandpfearjuice;mixturesofappleandpearjuice:
a)Ofavalueexceeding 22UAper100kgnetweight 42 —
b)Ofavaluenotexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight....
2.Other42
+(L)
42
(a)SeeAnnex
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/91
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
20.07
(continued )A.III.Other:
a)Ofavalueexceeding 30UAper100kgnetweight
b)Ofavaluenotexceeding 30UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight....
2.Other42
42
+(L)
42—
B.Ofaspecificgravityof1-33orlessat15°C:
I.Grape,appleandpearjuice(includinggrapemust);mixturesof
appleandpearjuice:
a)Ofavalueexceeding 18UAper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Withanaddedsugarcontentexceeding 30%byweight
bb)Other
2.Appleandpearjuice:
aa)Containing addedsugar28
28(b)
2528
+ads
(a)
24
+ads
bb)Other
3.Mixturesofappleandpearjuice
b)Ofavalueof18UAorlessper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Withanaddedsugarcontentexceeding 30°/obyweight25
25
28
+(L)25
28
+ads
bb)Other
2.Applejuice:
aa)Withanaddedsugarcontentexceeding30%byweight28(b)
25
+(L)(a)
24
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight25 24
+ads
cc)Notcontaining addedsugar
3.Pearjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight
bb)Withanaddedsugarcontentof30%orlessbyweight
cc)Notcontaining addedsugar
4.Mixturesofappleandpearjuice:
aa)Withanaddedsugarcontentexceeding30%byweight
bb)Other25
25
+(L)
25
25
25
+(L)
,2525
24
+ads
24
+ads
25
II.Other:
a)Ofavalueexceeding 30UAper100kgnetweight:
1.Orangejuice 21 (a)
(a)SeeAnnex.
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

NoL295/92 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
«/.
1 2 3 4
20.07
(continued )B.II.a)2.Grapefruit juice
3.Lemonjuiceandothercitrusfruitjuices:
aa)Containing addedsugar
bb)Other
4.Pineapple juice:21
21
21(a)
18
+ads
19
aa)Containing addedsugar
bb)Other22
2219
-fads
20
5.Tomatojuice:
aa)Containing addedsugar
bb)Other21
2120
+ads
21
6.Otherfruitandvegetablejuices:
aa)Containing addedsugar
bb)Other24
2421
+ads
22
7.Mixtures :
aa)Ofcitrusfruitjuicesandpineapplejuice:
11.Containing addedsugar22 19
+ads
22.Other 22 20
bb)Other:
11.Containing addedsugar
22.Other24
2421
+ads
22
b)Ofavalueof30UAorlessper100kgnetweight:
1.Orangejuice:
aa)Withanaddedsugarcontentexceeding 30°/obyweight
bb)Other21
+(L)
2119
+ads
(a)
2.Grapefruit juice:
aa)Withanadded "sugarcontentexceeding 30%byweight
bb)Other21
+(L)
2115
+ads
(a)
3.Lemonjuice:
aa)Withanaddedsugarcontentexceeding 30%»byweight
bb)Withanaddedsugarcontentof30"/oorlessbyweight
cc)Notcontaining addedsugar21
+(L)
21
2118
+(ads)
18
+(ads)
19
,a)SeeAnnex.

1.
OfficialJournaloftheEuropeanCommunities 1.11.74 NoL295/93
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
20.07
(continued )B.II.b)4.Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding 30%byweight 21
+(L)18
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight21 18
+ads
cc)Notcontaining addedsugar21 19
5.Pineapple juice:
aa)Withanaddedsugarcontentexceeding 30%byweight22
+(L)19
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight22 19
+ads
cc)Notcontaining addedsugar22 20
6.Tomatojuice:
aa)Withanaddedsugarcontentexceeding 30%byweight21
+(L)20
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight21 20
+ads
cc)Notcontaining addedsugar21 21
7.Otherfruitandvegetablejuices:
aa)Withanaddedsugarcontentexceeding 30%byweight24
+(L)21
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight24 21
+ads
cc)Notcontaining addedsugar24 22
8.Mixtures :
aa)Ofcitrusfruitjuicesandpineapplejuice:
11.Withanaddedsugarcontentexceeding 30%by
weight22
+(L)19
+ads
22.Withanaddedsugarcontentof30%orlessby
weight22 19
+ads
33.Notcontaining addedsugar 22 20
bb)Other:
11.Withanaddedsugarcontentexceeding 30%by
weight 24
+(L)21
+ads
22.Withanaddedsugarcontentof30%orlessby
weight 24 21
+ads
33.Notcontaining addedsugar 24 22

NoL295/94 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1.ThisChapterdoesnotcover:
(a)Mixedvegetables ofheadingNo07.04;
(b)Roastedcoffeesubstitutes containing coffeeinanyproportion (headingNo09.01):
(c)SpicesandotherproductsofheadingsNos09.04to09.10;or
(d)Yeastputupasamedicament andotherproductsofheadingNo30.03.
2.Extractsofthesubstitutes referredtoinNote1(b)abovearetobeclassifiedinheadingNo21.02.
3.ForthepurposesofheadingNo21.05,theexpression "homogenised compositefoodpreparations "meansprep­
arationsofakindusedasinfantfoodorfordieteticpurposes,consisting ofafinelyhomogenised mixtureof
twoormorebasicingredients suchasmeat(includingmeatoffal),fish,vegetables andfruit.Fortheapplication
ofthisdefinition ,noaccountistobetakenofsmallquantitiesofanyingredients whichmaybeaddedtothemixture
forseasoning ,preservation orotherpurposes .Suchpreparations maycontainasmallquantityofvisiblepieces
ofingredients otherthanmeat,meatoffalorfish.
Additional Note
Forthepurposesofsubheading 21.07E,theterm"cheesefondues"shallbetakentomeanpreparations containing 12%
ormorebutlessthan18%ofmilkfatsandmadefrommeltedcheese(Emmentaler andGruyereexclusively )
withtheadditionofwhitewine,kirsch,starchandspicesandputupinimmediate packingsofanetcapacityof
1kgorless.
Entryundertheaforementioned subheading isfurthermore subjecttotheproduction ofacertificateissuedinthe
conditions laiddownbythecompetent authorities oftheEuropean Communities .
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/·
1 2 3 4
21.01 Roastedchicoryandotherroastedcoffeesubstitutes ;extracts,essences
andconcentrates thereof :
A.Roastedchicoryandotherroastedcoffeesubstitutes :
II.Other18
16-9
+vc8
4-vc
B.Extracts,essencesandconcentrates oftheproductsdescribed under
subheading A:
I.Ofroastedchicory
II.Other22
16-9(a)
+vc—
(a)Dutysuspended to14%foranindefinite period.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/95
RateofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
•/.
1 2 3 4
Extracts,essencesorconcentrates ,ofcoffee,teaormatd;preparations
withabasisofthoseextracts,essencesorconcentrates :
A.Extracts,essencesorconcentrates ofcoffee;preparations withabasis
ofthoseextracts,essencesorconcentrates
B.Extracts,essencesorconcentrates ofteaormate;preparations witha
basisofthoseextracts,essencesorconcentrates30
30
10
5
1721.02
21.03
21.04
21.05
21.06Mustardflourandpreparedmustard:
A.Mustardflour,inimmediate packingsofanetcapacity :
I.Of1kgorless
II.Ofmorethan1kg i
B.Preparedmustard
Sauces;mixedcondiments andmixedseasonings :
A.Mangochutney,liquid
B.Other
Soupsandbroths,inliquid,solidorpowderform;homogenised com­
positefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderform
B.Homogenised composite foodpreparations20
2018
12
8
4
16
Free
18
18
22
17
15
+vc
15
+vc
23
13
8
9-522
24
23
22-1
+vc
22-1
+vcNaturalyeasts(activeorinactive);preparedbakingpowders:
A.Activenaturalyeasts:
I.Cultureyeast
II.Bakers'yeast:
a)Dried
b)Other
III.Other
B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediate packingsofanet
capacityof1kgorless
II.Other
C.Prepared bakinepowders31
17
10
19

NoL295/96 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
21.07Foodpreparationsnotelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre-cookedorotherwiseprepared:
I.Maize 20-8
-+-vc13
+vc
II.Rice 20-8
+vc13
+vc
III.Other 20-8
+vc13
+vc
B.Ravioli,macaroni,spaghettiandsimilarproducts,notstuffed,cooked;
theforegoingpreparations ,stuffed,whetherornotcooked:
I.Notstuffed,cooked 20-8
+vc13
+vc
II.Stuffed:
a)Cooked 20-8
+vc13
+vc
b)Other 20-8
+vc13
+vc
C.Ice-cream(notincludingice-creampowder)andotherices:
I.Containingnomilkfatsorcontaininglessthan3%byweightof
suchfats20-8
+vc13
+vc
II.Containingbyweightofmilkfats:
a)3%ormorebutlessthan7°/o20-8
+vc13
+vc
b)7°/oormore "20-8
+vc13
+vc
D.Preparedyoghourt;preparedmilk,inpowderform,foruseasinfants'
foodorfordieteticorculinarypurposes:
I.Preparedyoghourt:
a)Inpowderform,containingbyweightofmilkfats:
1.Lessthan1·5%> 20-8
+vc13
+vc
20-8
+vc13
-fvc
b)Other,containingbyweightofmilkfats:
1.Lessthan1-5% 20-8
+vc13
+vc
2.1-5%ormorebutlessthan4% 20-8
+vc13
+vc
3.4°/oormore 20-8
-fvc13
+vc
II.Other,containingbyweightofmilkfats:
a)Lessthan1·5°/βandcontainingbyweightofmilkproteins(nitro­
gencontentx6-38):
1.Lessthan40% 20-8
+vc13
+vc
2.40%ormorebutlessthan55%20-8
+vc13
-fvc2.l-5°/oormore

1.11.74 OfficialJournaloftheEuropean Communities NoL295197
RateofDuty
Heading
numberDescriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued)D.II.a)3.55%ormorebutlessthan70%
4.70%ormore20-8
+VC
20-8
+VC13
+VC
13
+VC
b)1-5%ormore 20-8
+VC13
+VC
E.Cheesefondues
F.Other:20-8
+VC
withamax.
of35UA
per100kg
net13
+VC
I.Containing nomilkfatsorcontaining lessthan1·5%byweightof
suchfats:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorlessthan5%byweightofstarch.. 25 20
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20-8
+VC13
+VC
bb)32'%ormorebutlessthan45% 20-8
+VC13
+VC
cc)45%ormore 20-8
+VC13
+VC
b)Containing 5%ormorebutlessthen15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Containing byweightofstarch:
aa)5%ormorebutlessthat32% 20-8
+VC13
+VC
bb)32%ormorebutlessthan45% 20-8
+VC13
+VC
cc)45%ormore 20-8
+VC13
+VC
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Containing byweightofstarch:.
aa)5%ormorebutlessthan32% 20-8
+VC13
+VC
bb)32%ormorebutlessthan45%20-8
+VC13
+VC
cc)45%ormore 20-8
+VC13
+VC

NoL295/98 OfficialJournaloftheEuropeanCommunities1.11.74
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
1 2 3 4
21.07
(continued )F.I.d)Containing 30%ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20-8
+VC13
+VC
bb)32%ormore 20-8
+VC13
+VC
e)Containing 50%ormorebutlessthan85%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Other 20-8
+VC13
+VC
f)Containing 85%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose)
II.Containing 1-5%ormorebutlessthan6%byweightofmilkfats :20-8
+VC13
+VC
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch
2.Containing byweightofstarch:20-8
+VC13
+VC
aa)5%ormorebutlessthan32% 20-8
+VC13
+VC
bb)32%ormorebutlessthan45% 20-8
+VC13
+VC
cc)45%ormore
b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):20-8
+VC13
+VC
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch
2.Containing byweightofstarch:20-8
•+VC13
+VC
aa)5%ormorebutlessthan32% 20-8
+VC13
+VC
bb)32%ormore 20-8
+VC13
+VC
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
4-VC
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20-8
+VC13
+VC
bb)32%ormore 20-8
+VC13
+VC

1.11.74 OfficialJournaloftheEuropean Communities
9NoL295/99
RateofDuty
Heading
number Descriptionautonomous
·/.
orLevy
(L)conventional
•/.
1 2 3 4'
21.07
(continued )F.II.d)Containing 30%ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+VC
2.Other 20-8
+VC13
+VC
e)Containing 50%ormorebyweightofsucrose(includinginvert
sugarexpressed assucrose)20-8
+ve13
+VC
III.Containing 6%ormorebutlessthan12%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32%20-8
+VC13
+VC
bb)32%ormore20-8
+VC13
+VC
b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20-8
+VC13
+vc
2.Other 20-8
+VC13
+VC
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Other 20-8
+VC13
+VC
d)Containing 30%ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+VC13
+VC
2.Other 20-8
+VC13
+VC
e)Containing 50%ormorebyweightofsucrose(includinginvert
sugarexpressed assucrose)20-8
+VC13
+VC

NoL295/100 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued)F.IV.Containing 12%ormorebutlessthan18%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
4-vc13
4-vc
2.Other 20-8
4-vc13
4-vc
b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
4-vc13
4-vc
2.Other 20-8
4-vc13
4-vc
c)Containing 15%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose) 20-8
+vc13
4-vc
V.Containing 18%ormorebutlessthan26%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
4"vc13
4-vc
2.Other 20-8
4-vc13
4-vc
b)Containing 5%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose) 20-8
4-vc13
4-vc
VI.Containing 26%ormorebutlessthan45%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (including 'invertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
4-vc13
+vc
2.Other 20-8
4-vc13
4"vc
b)Containing 5%ormorebutlessthan25%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
4-vc13
4-vc
2.Other 20-8
4-vc13
4-vc
c)Containing 25%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose)20-8
4-vc13
4-vc

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/101
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
21.07
(continued )F.VII.Containing 45%ormorebutlessthan65%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
b)Containing 5%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc,13
+vc
VIII.Containing 65%ormorebutlessthan85%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 20-8
+vc13
+vc
b)Other 20-8
+vc13
+vc
IX.Containing 85%ormorebyweightofmilkfats 20-8
+vc13
+vc

NoL295/102 OfficialJournaloftheEuropean Communities 1.11.74
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)Perfumery ortoiletpreparations (Chapter33).
2.ForthepurposesofheadingsNos22.08and22.09,thealcoholicstrengthistobetakento.bethatshownon
testbyGayLussac'shydrometer atatemperature of15°C.
Additional Notes
1.ForthepurposesofheadingsNos22.04,22.05and22.06andsubheading 22.07A:
(a)"actualalcoholicstrength"meansthenumberofvolumesofalcoholcontainedin100volumesoftheproduct;
(b)"potentialalcoholicstrength"meansthenumberofvolumesofalcoholcapableofbeingproducedbytotal
fermentation ofthesugarscontained in100volumesoftheproduct;
(c)"totalalcoholicstrength"meansthesumoftheactualandpotentialalcoholicstrengths;
(d)"degreeofalcohol"meanstheactualalcoholicstrength .
Determination ofthealcoholicstrengthmustbecarriedoutat20°C.
2.ForthepurposesofheadingNo22.04,"grapemustinfermentation "meansgrapemusthavinganactualalcoholic
strengthoflessthanthreefifthsofthetotalalcoholicstrength .
3.ForthepurposesofheadingNo22.05:
A."Sparklingwine"(subheading 22.05A)meansaproducthavinganactualalcoholicstrengthofnotless
than8-5°,obtained :
—eitherbyfirstorsecondalcoholicfermentation offreshgrapes,grapemustorwine,andreleasing,
whenthecontainer isopened,carbondioxidederivedexclusively fromthefermentation ,
—orfromwineandreleasing,whenthecontainer isopened,carbondioxidederivedwhollyorpartly
fromtheadditionofthisgas,
andhaving,whenkeptatatemperature of20°Cmclosedcontainers ,anexcesspressureofnotless
than3atmospheres .
B."Totaldryextract"meansthecontentingrammesperlitreofallthesubstances inaproductwhich,under
givenphysicalconditions ,donotvolatilise .
Thetotaldryextractmustbedetermined withthedensimeter at20°C.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/103
C.(a)Thepresenceintheproductsfallingwithinsubheading 22.05Cofthequantitiesoftotaldryextract
perlitreindicatedinI,II,IIIandIVbelowdoesnotaffecttheirclassification :
I.Productsofanalcoholicstrengthofnotmorethan13°:90gorlessoftotaldryextractperlitre;
II.Productsofanalcoholicstrengthofmorethan13°butnotmorethan15°:130gorlessoftotal
dryextractperlitre;
III.Productsofanalcoholicstrengthofmorethan15°butnotmorethan18°:130gorlessoftotal
dryextractperlitre;
IV.Productsofanalcoholicstrengthofmorethan18°butnotmorethan22°:330gorlessoftotal
dryextractperlitre.
Productswithatotaldryextractexceedingthemaximumquantityshownaboveineachcategoryare
tobeclassifiedinthenextfollowing category,exceptthatifthetotaldryextractexceeds330gper
litretheproductsaretobeclassifiedinsubheading 22.05CV.
(b)Theaboverulesdonotapplytoproductswitharegistereddesignation oforiginfallingwithinsubhead­
ings22.05CIIIa)1,b)1,b)2and22.05CIVa)1,b)1andb)2.
4.Subheading 22.05Cshallbetakentoinclude:
(a)Winefortifiedfordistillation ,thatistosayaproduct:
—havinganactualalcoholicstrengthofnotlessthan18°butnotmorethan24°,
—obtainedexclusively bytheadditiontowinecontaining noresidualsugarofanunrectified product
derivedfromthedistillation ofwineandhavingamaximum actualalcoholicstrengthof86°,and
—havingamaximum volatileacidityof2-40g/l,expressedasaceticacid;
(b)Liqueurwine("vindeliqueur"),thatistosayaproduct:
—havingatotalalcoholicstrengthofnotlessthan17-5°andanactualalcoholicstrengthofnotlessthan
15°butnotmorethan22°,and
—obtainedfromgrapemustorwinewhichmustcomefromvinevarietiesapproved inthethirdcoun­
tryoforiginfortheproduction ofliqueurwineandhaveaminimumnaturalalcoholicstrengthof12°:
—byfreezing,or
—bytheadditionduringorafterfermentation
(i)ofaproductderivedfromthedistillation ofivine,or
(,ii)ofconcentrated grapemustor,inthecaseofcertainqualityliqueurwinesappearingona
listtobeadoptedofwinesforwhichsuchpracticeistraditional ,ofgrapemustconcen­
tratedbydirectheat,which,apartfromthisoperation,corresponds tothedefinition of
concentrated grapemust,or
(iii)ofamixtureoftheseproducts .
However,certainqualityliqueurwinesappearing onalisttobeadoptedmaybeobtainedfrom
unfermented freshgrapemustwhichdoesnotneedtohaveaminimumnaturalalcoholicstrength
of12°.
5.Forthepurposesofsubheading 22.07A,theexpression "piquette"meanstheproductobtainedbythefer­
mentation ofuntreatedgrapemarcmacerated inwaterorbytheextraction offermentedgrapemarcwithwater.
6.Forthepurposesofsubheading 22.07BI,thefollowingareregardedas"sparkling":
—fermented beverages inbottleswith"mushroom"stoppersheldinplacebytiesorfastenings ;
—fermented beveragesotherwiseputup,withanexcesspressureofnotlessthan1-5atmospheres ,measured
■atatemperature of20°C.
7.Forthepurposesofsubheading 22.10A,theexpression"winevinegar"meansvinegarobtainedexclusively by
acetousfermentation ofwineandhavingatotalacidityofnotlessthan60g/l,expressed asaceticacid.

NoL295/104 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/c
1 2 3 4
22.01 Waters,includingspawatersandaeratedwaters;iceandsnow:
A.Spawaters,naturalorartificial ;aeratedwaters 8 4
B.Other Free Free
22.02 Lemonade ,flavoured spawatersandflavouredaeratedwaters,andother
non-alcoholic beverages ,notincludingfruitandvegetable juicesfalling
withinheadingNo20.07:
A.Notcontaining milkormilkfats 20 15
B.Other,containing byweightofmilkfats :
I.Lessthan0-2°/o 12-7
+vc8
4-vc
II.02°/oormorebutlessthan2°/o 12-7
+VC8
+ve
III.2%ormore12-7
+VC8
+VC
22.03 Beermadefrommalt 30 24
22.04 Grapemust,infermentation orwithfermentation arrestedotherwisethan
bytheadditionofalcohol 40(a)—
22.05 Wineoffreshgrapes;grapemustwithfermentation arrestedbythead­
ditionofalcohol:
A.Sparkling wine
B.Wineinbottleswith"mushroom "stoppersheldinplacebytiesor
fastenings ,andwineotherwiseputupwithanexcesspressureofnot
lessthan1atmosphere butlessthan3atmospheres ,measuredata
temperature of20°C
C.Other:
I.Ofanactualalcoholicstrengthnotexceeding 13°,incontainers
holding :40UA
perhi(a)
40UA
perhi(a)—
a)2litresorless
b)Morethan2litres12UA
perhi(a)
9UA
perhi(a)9UA
perhl
II.Ofanactualalcoholicstrengthexceeding 13°butnotexceeding
15°,incontainers holding :
a)2litresorless 14UA
perhi(a)—
b)Morethan2litres 11UA
perhi(a)11UA
perhi
III.Ofanactualalcoholicstrengthexceeding 15°butnotexceeding
18°,incontainers holding :
a)2litresorless:
1.PortMadeira ,sherry,Tokay (AszuandSzamorodni )and
Setúbalmuscatel (b) 15UA
perhi13-5UA
perhi
2.Other 17UA .
perhi(a)—
a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournalofthieEuropeanCommunities NoL295/105
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(Dconventional
•/.
1 2 3 4
22.05 C.III.b)Morethan2litres:
(continued ')1.Port,Madeira,sherryandSetúbalmuscatel(a ) 12UA
perhi11UA
perhi
2.Tokay (AszuandSzamorodni )(a) 12UA
perhi—
3.Other '14UA
perhi(b)—
IV.Ofanactualalcoholicstrengthexceeding 18°butnotexceeding
22°,incontainers holding :
a)2litresorless:
1.Port,Madeira,sherry,Tokay (AszuandSzamorodni )and
Setúbalmuscatel (a) 16UA
perhi14-5UA
perhi
2.Other 19UA
perhi(b)19UA
perhi
b)Morethan2litres:
1.Port,Madeira ,sherryandSetúbalmuscatel (a) 13UA
perhi12UÀ
perhi
2.Tokay(AszuandSzamorodni ) 13UA
perhi—
3.Other ; 19UA
perhi(b)19UA
perhi
V.Ofanactualalcoholicstrengthexceeding22°,incontainers holding :
a)2litresorless 1-60UA
perhi
andper
degree
+10UA
perhi(b)
b)Morethan2litres 1-60UA
perhi
and
perdegree(b)
22.06 Vermouths ,andotherwinesoffreshgrapesflavoured witharomatic
extracts :
A.Ofanactualalcoholicstrengthof18°orless,incontainers holding :
I.2litresorless 17UA
perhi—
II.Morethan2litres 14UA
perhi—
B.Ofanactualalcoholicstrengthexceeding 18°butnotexceeding 22°,in
containers holding:
I.2litresorless 19UA
perhi—
II.Morethan2litres 16UA
perhi
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

NoL295/106 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
12 3 4
22.06
(continued)C.Ofanactualalcoholicstrengthexceeding 22°,incontainers holding :
I.2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi—
II.Morethan2litres 1-60UA
perhiand
perdegree
22.07 Otherfermented beverages (forexample,cider,perryandmead):
A.Piquette 1-60UA
perhiand
perdegree
withamin.
of9UA
perhi(a)
B.Other:
I.Sparkling 30.UA
perhi—
II.Still,incontainers holding :
a)2litresorless12UA
perhi—
b)Morethan2litres9UA
perhi
22.08 Ethylalcoholorneutralspirits,undenatured ,ofastrengthof80°or
higher;denatured spirits(includingethylalcoholandneutralspirits)of
anystrength :
A.Denatured spirits(includingethylalcoholandneutralspirits)ofany
strength16UA
perhi—
B.Ethylalcoholorneutralspirits,undenatured ,ofastrengthof80°or
higher30UA
perhi—
22.09 Spirits(otherthanthoseofheadingNo22.08);liqueursandotherspiri­
tuousbeverages ;compound alcoholicpreparations (knownas"concentrated
extracts")forthemanufacture ofbeverages :
A.Spirits(otherthanthoseofheadingNo22.08)incontainers holding :
I.2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi(b)
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
(b)SeeAnnex

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/107
RateofDuty
Heading
number Descriptionautonomous
»/,
orLevy
(L)conventional
•/.
1 2 3 4
22.09
(continued)A.
B.II.Morethan2litres
Compound alcoholicpreparations (knownas"concentrated extracts")
forthemanufacture ofbeverages :1-60UA
perhiand
perdegree(a)
I.Aromaticbittersofanalcoholicstrengthof44°to49°containing
froml-5°/oito6°/obyweightofgentian,spicesandvarious
ingredients andfrom4%tolÓ°/oofsugar,incontainers ofa
capacityof0-5litreorless 30
withamin.
of1-60UA
perhiand
perdegreeFree
II.Other 30
withamin.'
of1-60UA
perhiand
perdegree27
withamin.
of1-60UA
perhiand
perdegree
C.Spirituous beverages :
I.Rum,arrackandtafia,incontainers holding :
a)2litresorless 1-10UA
perhiand
perdegree
+10UA
perhi1UA
perhiand
perdegree
+5UA
perhi
b)Morethan2litres 1-10UA
perhiand
perdegree1UA
perhiand
perdegree
II.Gin,incontainers holding :
a)2litresorless 1-20UA
perhiand
perdegree
+10UA
perhi1UA
perhiand
perdegree
+5UA
perhi
b)Morethan2litres 1-20UA
perhiand
perdegree1UA
perhiand
perdegree
III.Whisky :
a)Bourbonwhiskey,incontainers holding (b):
1.2litresorless 1-20UA
perhiand
perdegree
+10UA
perhi0-70UA
perhiand
perdegree
+5UA
perhi
(a)SeeAnnex.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/108 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
·/.
1 2 3 4
22.09
(continued )C.III.a)2.Morethan2litres
b)Other,incontainersholding : '1-20UA
perhiand
perdegree0-70UA
perhiand
perdegree
1.2litresorless 1-20UA
perhiand
perdegree
+10UA
perhi0-80UA
perhiand
perdegree
+5UA
perhi
2.Morethan2litres 1-20UA
perhiand
perdegree0-80UA
perhiand
perdegree
IV.Vodkawithanethylalcoholcontentof45-2°orlessandplum,
pearorcherrybrandy,incontainers holding:
a)2litresorless1-60UA
perhiand
perdegree
+10UA
perhi1-30UA
perhianI
perdegree
+5UA
perhi
b)Morethan2litres1-60UA
perhiand
perdegree1-30UA
perhiand
perdegree
V.Other,incontainers holding :
a)2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi(a)
b)Morethan2litres 1-60UA
perhiand
perdegree(a)
22.10 Vinegarandsubstitutes forvinegar:
A.Winevinegar,incontainers holding :
1.2litresorless 8UA
perhi(b)—
II.Morethan2litres
B.Other,incontainers holding :
1.2litresorless6UA
perhi(b)
8UA
perhi—
II.Morethan2litres 6UA
perhi—
(a)SecAnnex.
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproducts inadditiontothecustomsduty.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/109
CHAPTER 23
RESIDUES ANDWASTEFROMTHEFOODINDUSTRIES ;PREPARED ANIMAL FODDER
Additional Notes
1.Forthepurposesofsubheadings 23.05Aand23.06A1,thefollowingexpressions shallhavethemeanings
herebyassignedtothem:
—"totalalcoholcontent":thesumoftheactualandpotentialalcoholcontents;
—"actualalcoholcontent":thenumberoflitresofalcoholcontained in100kgoftheproduct;
—"potentialalcoholcontent":thenumberoflitresofalcoholcapableofbeingproducedbytotalfermentation
ofthesugarscontained in100kgoftheproduct .
2.Forthepurposesofsubheading 23.07B,theexpression "milkproducts"meanstheproductsfallingwithin
headingsNos04.01,04.02,04.03and04.04andwithinsubheadings 17.02Aand17.05A.
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/o
1 2 3 4
23.01 Floursandmeals,ofmeat,offals,fish,crustaceans ormolluscs,unfitfor
humanconsumption ;greaves:
A.Floursandmealsofmeatandoffals;greaves 4 Free
B.Floursandmealsoffish,crustaceans ormolluscs 5 2
23.02 Bran,sharpsandotherresiduesderivedfromthesifting,millingorwork­
ingofcerealsorofleguminous vegetables :
A.Ofcereals:
I.Ofmaizeorrice:
a)Withastarchcontentnotexceeding 35%byweight
b)Other:
1.Withastarchcontentexceeding 35%butnotexceeding
45%byweight,andhavingundergone adenaturing pro­
cess(a)
2.Other
II.Ofothercereals :
a)Ofwhichthestarchcontentdoesnotexceed28%byweight,
andofwhichthepercentage whichpassesthroughasieve
withanapertureof0-2mmdoesnotexceed10%byweightor
ofwhichthesievedproducthasanashcontent,calculated on
thedryproduct,of1-5%ormorebyweight21(L)
21(L)
21(L)
21(L)—
b)Other 21(L)—
'B.Ofleguminous vegetables 8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/110 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
«/«
orLevy
(L)conventional
•/.
1 2 3 4
23.03 Beet-pulp ,bagasseandotherwasteofsugarmanufacture ;brewingand
distillingdregsandwaste;residuesofstarchmanufacture andsimilar
residues :
A.Residuesfromthemanufacture ofstarchfrommaize(excluding con­
centratedsteepingliquors),ofaproteincontent,calculated onthedry
product :
I.Exceeding 40%byweight 27(L)—
II.Notexceeding 40°/obyweight Free Free
B.Other:
I.Beet-pulp ,bagasseandotherwasteofsugarmanufacture Free Free
II.Other Free Free
23.04 Oil-cakeandotherresidues (exceptdregs)resultingfromtheextraction
ofvegetableoils:
A.Oil-cakeandotherresiduesresultingfromtheextraction ofoliveoilFree(L)'
B.Other Free Free
23.05 Winelees;argol:
A.Winelees:
I.Havingatotalalcoholcontentnotexceeding 10litresofpurealcohol
per100kgandadrymattercontentnotlessthan25%byweight Free(a)
II.Other 1-60UA
perlitre
oftotal
alcohol (a)
B.Argol Free(a)—
23.06 Productsofvegetableoriginofakindusedforanimalfood,notelsewhere
specifiedorincluded :
A.Acorns,horsechestnutsandpomaceormarcoffruit:
I.Grapemarc:
a)Havingatotalalcoholcontentnotexceeding 5-50litresofpure
alcoholper100kgandadrymattercontentnotlessthan40%
byweight Free(a) Free
b)Other 1-60UA
perlitre
oftotal
alcohol (a)
II.Other Free Free
B.Other 4 2
(a)Incertainconditions acountervailing taxisprovidedformrespectofcertainproductsinadditiontothecustomsduty.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/111
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/»
1 2 3 4
23.07 Sweetened forage;otherpreparations ofakindusedinanimalfeeding:
A.Fishormarinemammal solubles 9 6
B.Other,containing starch,glucoseorglucosesyrupfallingwithin
subheadings 17.02Band17.05B,ormilkproducts :
I.Containing starchorglucoseorglucosesyrup:
a)Containing nostarchorcontaining 10%orlessbyweightof
starch:
1.Containing nomilkproductsorcontaining lessthan10°/o
byweightofsuchproducts 15(L)—
2.Containing notlessthan10°/obutlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%butlessthan75%byweight
ofmilkprodutcs 15(L)—
4.Containing notlessthan75%byweightofmilkproducts ..15(L)—
b)Containing morethan10%butnotmorethan30%byweight
ofstarch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts 15(L)—
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%byweightofmilkproducts 15(L)—
c)Containing morethan30%byweightofstarch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts 15(L)
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)
3.Containing notlessthan50%byweightofmilkproducts ..15(L)—
II.Containing nostarch,glucoseorglucosesyrup,butcontaining milk
products 15(L)—
C.Other 15 —

NoL295/112 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 24
TOBACCO
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
24.01 Unmanufactured tobacco;tobaccorefuse:
A.Tobaccoofavalue,perpackage,notlessthan280UAper100kgnet
weight:
1.FluecuredVirginiatypeandlightaircuredBurleytype(including
Burleyhybrids)(a)15
withamax.
of70UA
per100kg
net14
withamax.
of45UA
per100kg
net
2.Other 15
withamax.
of70UA
per100kg
net15
withamax.
of70UA
per100kg
net
B.Other 30
withamin.
of29UA
andamax.
of42UA
per100kg
net23
withamin.
of28UA
andamax.
of33UA
per100kg
net
24.02 Manufactured tobacco;tobaccoextractsandessences :
A.Cigarettes 180 90
B.Cigars 80 52
C.Smokingtobacco 180 117
D.Chewingtobaccoandsnuff 100 65
E.Other,includingagglomerated tobacco,intheformofsheetsorstrip.. 40 26
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities oftheE.C.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/113
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT;SULPHUR ;EARTHS ANDSTONE;PLASTERING MATERIALS ,LIMEANDCEMENT
Notes
1.Exceptwherethecontextotherwiserequires,theheadingsofthisChapteraretobetakentoapplyonlyto
goodswhichareinthecrudestate,orwhichhavebeenwashed (evenwithchemicalsubstances eliminating the
impuritieswithoutchangingthestructureoftheproduct),crushed,ground,powdered ,levigated ,sifted,screened,
concentrated byflotation ,magneticseparation orothermechanical orphysicalprocesses (notincluding
crystallisation )butnotcalcinedorsubjectedtoanyfurtherprocessotherthanaprocessspeciallymentioned
inanyheadinginrespectofthegoodsdescribedtherein.
2.ThisChapterdoesnotcover:
(a)Sublimedsulphur,precipitated sulphurorcolloidalsulphur (headingNo28.02);
(b)Ferrousearthcolourscontaining 70%ormorebyweightofcombined ironevaluated asFe203(heading
No28.23);
(c)Medicaments andotherproductsofChapter30;
(d)Perfumery ,cosmetics ortoiletpreparations ofheadingNo33.06;
(e)Roadandpavingsetts,curbsandflagstones (headingNo68.01),mosaiccubes(headingNo68.02)and
roofing,facinganddampcourseslates(headingNo68.03);
(f)Preciousorsemi-precious stones(headingNo71.02);
(g)Culturedsodiumchloridecrystals (otherthanopticalelements )weighingnotlessthan2-5geach,ofheading
No38.19;opticalelementsofsodiumchloride (headingNo90.01);or
(h)Writingordrawingchalks,tailors'orbilliardschalks(headingNo98.05).
RateofDuty
Heading
number Description autonomous
•/.conventional
V»
1 2 3 4
25.01 Common salt(includingrocksalt,seasaltandtablesalt);puresodium
chloride;saltliquors;seawater:
A.Common salt(includingrocksalt,seasaltandtablesalt)andpure
sodiumchloride,whetherornotinaqueoussolution :
I.Forchemicaltransformation (separation ofNafromCl)forthe
manufacture ofotherproducts (a) 1UA
per
1000kg
net
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/114 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Descriptionautonomous
•/.conventional
•/.
1 2 3 4
25.01
(continued )A.II.Other:
a)Denatured orforindustrial uses(includingrefining)otherthan
thepreservation orpreparation offoodstuffs forhumancon­
sumption (a)5UA
per
1000kg
net2-5UA
per
1000kg
net
b)Other 16UA
per
1000kg
net8UA
per
1000kg
net
B.Saltliquors;seawater Free Free
25.02 Unroasted ironpyrites Free Free
25.03 Sulphurofallkinds,otherthansublimedsulphur,precipitated sulphur
andcolloidalsulphur:
A.Crude Free Free
B.Other 10 4
25.04 Naturalgraphite Free Free
25.05 Naturalsandsofallkinds,whetherornotcoloured,otherthanmetal­
bearingsandsfallingwithinheadingNo26.01Free Free
25.06 Quartz (otherthannaturalsands);quartzite,including quartzitenot
furtherworkedthanroughlysplit,roughlysquaredorsquaredbysawing1 Free
25.07 Clay(forexample,kaolinandbentonite),andalusite ,kyaniteandsilli­
manite,whetherornotcalcined,butnotincludingexpanded claysfalling
withinheadingNo68.07;mullite;chamotteanddinasearthsFree Free
25.08 Chalk Free Free
25.09 Earthcolours,whetherornotcalcinedormixedtogether;naturalmica­
ceousironoxides:
A.Earthcolours :
I.Notcalcinedormixed 2 1
II.Other 9 3-5
B.Naturalmicaceous ironoxides 3 2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bytbecompetent authorities .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/115
RateofDuty
Heading
number Descriptionautonomous
•/.conventional
•/.
1 2 3 4
25.10 Naturalcalciumphosphates ,naturalaluminium calciumphosphates ,
apatiteandphosphatic chalk Free Free
25.11 Naturalbariumsulphate (barytes);naturalbariumcarbonate (witherite),
whetherornotcalcined,otherthanbariumoxide:
A.Bariumsulphate Free Free
B.Bariumcarbonate,whetherornotcalcined 3 1
25.12 Siliceousfossilmealsandsimilarsiliceousearths(forexample,kieselguhr ,
tripoliteordiatomite),whetherornotcalcined,ofanapparentspecific
gravityof1orless Free 0-5
25.13 Pumicestone;emery;naturalcorundum ,naturalgarnetandothernatural
abrasives,whetherornotheat-treated :
A.Crudeorinirregularly-shaped pieces Free Free
B.Other 3 1
25.14 Slate,includingslatenotfurtherworkedthanroughlysplit,roughlysquared
orsquaredbysawing Free Free
25.15 Marble,travertine ,ecaussine andothercalcareous monumental and
buildingstoneofanapparentspecificgravityof2-5ormoreandalabaster,
including suchstonenotfurtherworkedthanroughlysplit,roughly
squaredorsquaredbysawing:
A.Crude;roughlysplitorroughlysquared;notfurtherworkedthan
squaredbysawingorsplitting,ofathicknessexceeding 25cm Free Free
B.Notfurtherworkedthansquaredbysawingorsplitting,ofathickness
notexceeding 25cm:
I.Alabaster Free Free
II.Other 10 6
25.16 Granite,porphyry ,basalt,sandstone andothermonumental andbuilding
stone,includingsuchstonenotfurtherworkedthanroughlysplit,roughly
squaredorsquaredbysawing:
A.Crude;roughlysplitorroughlysquared;notfurtherworkedthan
squaredbysawingorsplitting,ofathicknessexceeding 25cm Free Free
B.Notfurtherworkedthansquaredbysawingorsplitting,ofathickness
notexceeding 25cm:
I.Granite,porphyry ,syenite,lava,basalt,gneiss,trachyteandother
similarhardrocks;sandstone 7 3-5
II.Othermonumental andbuildingstone:
a)Calcareous stoneofanapparentspecificgravityoflessthan2-5 6 3
b)Other Free Free

No L 295/116 Official Journal of the European Communities 1.11.74 
Rate of Duty 
Heading 
number Description autonomous 
•/o conventional 
% 
1 2 3 4 
25.17 Pebbles and crushed or broken stone (whether or  not heat-treated), gravel, 
macadam and tarred macadam, of a kind commonly used for concrete 
aggregates, for road metalling or for railway or other ballast; flint and 
shingle, whether or not heat-treated; granules and chippings (whether 
or not heat-treated) and powder of stones falling within heading No 25.15 
or 25.16 Free Free 
25.18 Dolomite, whether or not calcined, including dolomite not further worked 
than roughly split, roughly squared or squared by sawing; agglomerated 
dolomite (including tarred dolomite): 
A. Crude dolomite Free Free 
B. Calcined dolomite 4 2 
C. Agglomerated dolomite 5 2-5 
25.19 Natural magnesium carbonate (magnesite), whether or not calcined, other 
Free Free 
25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of cal-
cium sulphate, whether or not coloured, but not including plasters 
specially prepared for use in dentistry Free Free 
25.21 Limestone flux and calcareous stone, commonly used for the manufacture 
of lime or cement Free Free 
25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and 
hydroxide 4 3-5 
25.23 Portland cement, ciment fondu, slag cement, supersulphate cement and 
similar hydraulic cements, whether or not coloured or in the form of 
clinker 8 4 
25.24 Asbestos Free Free 
25.25 Meerschaum (whether or not in polished pieces) and amber; agglomerated 
meerschaum and agglomerated amber, in plates, rods, sticks or similar 
forms, not worked after moulding; jet Free Free 
25.2 6 Mica, including splittings; mica waste Free Free 
25.27 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 Free Free than magnesium oxide 

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/117
RateofDuty
Heading
number Description autonomous
Vtconventional
%
t 2 3 4
25.27
(continued )B.Naturalsteatite,crushedorpowdered :
I.Talcinimmediate packingsofanetcapacityof1kgorless 8 4
II.Other 3 1
25.28 Naturalcryoliteandnaturalchiolite Free Free
25.29 Naturalarsenicsulphides Free Free
25.30 Crudenaturalboratesandconcentrates thereof (calcinedornot),butnot
includingboratesseparated fromnaturalbrine;crudenaturalboricacid
containing notmorethan85%ofH3B03calculated onthedryweightFree Free
25.31 Felspar,leucite,nephelineandnephelinesyenite;fluorspar :
A.Fluorspar 3 2-5
B.Other Free Free
25.32 Strontianite (whetherornotcalcined),otherthanstrontium oxide;mineral
substances notelsewhere specifiedorincluded;brokenpottery Free Free

NoL295/118 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 26
METALLIC ORES,SLAGANDASH
Notes
1.ThisChapterdoesnotcover:
(a)Slagandsimilarindustrialwastepreparedasmacadam (headingNo25.17);
(b)Naturalmagnesium carbonate (magnesite),whetherornotcalcined (headingNo25.19);
(c)BasicslagofChapter31;
(d)Slagwool,rockwoolorsimilarmineralwools(headingNo68.07);
(e)Goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,lemelsandotherwasteandscrap,ofprecious
metal(headingNo71.11);or
(f)Copper,nickelorcobaltmattesproduced byanyprocessofsmelting (SectionXV).
2.ForthepurposesofheadingNo26.01,theterm"metallicores"meansmineralsofmineralogical speciesactually
usedinthemetallurgical industryfortheextraction ofmercury,ofthemetalsofheadingNo28.50orofthe
metalsofSectionXIVorXV,eveniftheyareintendedfornon-metallurgical purposes .Theheadingdoesnot,
however,includemineralswhichhavebeensubmittedtoprocessesnotnormaltothemetallurgical industry .
3.HeadingNo26.03istobetakentoapplyonlytoashandresiduesofakindusedinindustryeitherforthe
extraction ofmetalsorasabasisforthemanufacture ofchemicalcompounds ofmetals.
RateofDuty
Heading
number Description autonomous
•/.conventional
·/.
1 2 3 4
26.01 Metallicoresandconcentrates androastedironpyrites:
A.Ironoresandconcentrates androastedironpyrites:
I.Roastedironpyrites Free Free
II.Other (ECSC) Free
B.Manganese oresandconcentrates ,includingmanganiferous ironores
andconcentrates withamanganese contentof20%>ormorebyweight
(ECSC) Free
C.Uranium oresandconcentrates :
I.Uraniumoresandpitchblende ,andconcentrates thereof,witha
uraniumcontentofmorethan5%byweight(EURATOM )Free Free
II.Other Free Free
D.Thorium oresandconcentrates :
I.Monazite ;urano-thorianite andotherthoriumoresandconcen­
trates,withathoriumcontentofmorethan20%byweight (EUR­
ATOM)Free Free
II.Other Free Free
E.Otheroresandconcentrates Free Free
26.02 Slag,dross,scalingsandsimilarwastefromthemanufacture ofironor
steel:
A.Blast-furnace dust(ECSC) Free
B.Other .' Free Free

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/119
RateofDuty
Heading
number Description autonomous
•/.conventional
•/»
1 2 3 4
26.03 Ashandresidues (otherthanfromthemanufacture ofironorsteel),con­
tainingmetalsormetalliccompounds Free Free
26.04 Otherslagandash,includingkelp Free Free

NoL295/120 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 27
MINERAL FUELS,MINERAL OILSANDPRODUCTS OFTHEIRDISTILLATION ;
BITUMINOUS SUBSTANCES ;MINERAL WAXES
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedorganiccompounds ,otherthanchemically puremethaneandpropanewhich
aretobeclassifiedinheadingNo27.11;
(b)Medicaments fallingwithinheadingNo30.03;or
(c)Mixedunsaturated hydrocarbons fallingwithinheadingNo33.01,33.02,33.04or38.07.
2.HeadingNo27.07istobetakentoincludeproductssimilartothoseobtainedbythedistillation ofhightempera­
turecoaltarbutwhichareobtainedbythedistillation oflowtemperature coaltarorothermineraltars,by
processing petroleum orbyanyotherprocess,providedthattheweightofthearomaticconstituents exceedsthat
ofthenon-aromatic constituents .
References inheadingNo27.10topetroleum oilsandoilsobtainedfrombituminous mineralsaretobetaken
toincludenotonlypetroleum oilsandoilsobtainedfrombituminous mineralsbutalsosimilaroils,aswellas
thoseconsisting ofmixedunsaturated hydrocarbons ,obtainedbyanyprocess,providedthattheweightofthe
non-aromatic constituents exceedsthatofthearomaticconstituents .
4.HeadingNo27.13istobetakentoincludenotonlyparaffinwaxandtheotherproductsspecifiedtherein,but
alsosimilarproductsobtainedbysynthesisorbyotherprocesses .
Additional Notes(a)
1.ForthepurposesofheadingNo27.10:
A."Lightoils"(subheading 27.10A)meansoilsandpreparations ofwhich90%ormorebyvolume(including
losses)distilsat210°C(ASTMD86method);
B."Specialspirits"(subheading 27.10AIIIa))meanslightoilsasdefinedinparagraph Aabove,withadiffer­
enceofnotmorethan60°Cbetweenthetemperatures atwhich5%and90%{includinglosses)distilby
volume;
C."Whitespirit"(subheading 27.10AIIIa)1)meansspecialspiritsasdefinedinparagraph Babovewitha
flash-point higherthan21°CbytheAbel-Pensky method(b);
D"Mediumoils"(subheading 27.10B)meansoilsandpreparations ofwhichlessthan90%byvolume(in­
cludinglosses)distilsat210°Cand65%ormorebyvolume(includinglosses)distilsat250°C(ASTM
D86method);
£."Kerosene"(subheading 27.10Billa))meansmediumoilsasdefinedinparagraph Dabovewithaflash­
pointhigherthan21°CbytheAbel-Pensky method(b);
F."Heavyoils"(subheading 27.10C)meansoilsandpreparations ofwhichlessthan65%byvolume(includ­
inglosses)distilsat2500CbytheASTMD86methodorofwhichthedistillation percentage at250°C
cannotbedetermined bythatmethod;
G."Gasoils"(subheading 27.10CI)meansheavyoilsasdefinedinparagraph Faboveofwhich85%ormore
byvolume(includinglosses)distilsat350°C(ASTMD86method);
(a)ThetermASTMmethod"meansthemethods laiddownbytheAmerican SocietyforTestingMaterials andpublished inDecember ,1962in
the39theditionofstandarddefinitions andspecifications forpetroleum andlubricating products ;
(b)Theterm"Abel-Pensky method"meansmethodDIN(DeutscheIndustrienormen )51755publishedinOctober ,1963bytheDNA(DeutscheNormenaus­
schuss),Berlin15.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/121
H."Fueloils"(subheading 27.10CII)meansheavyoilsasdefinedinparagraph Fabove(otherthangasoilsas
definedinparagraph Gabove)which,foracorresponding dilutedcolourC,haveaviscosityV:
—notexceedingthatshowninlineIofthefollowingtablewhenthesulphatedresiduecontentislessthan
1%bytheASTMD874methodandthesaponification indexislessthan4bytheASTMD939method;
—notlessthanthatshowninlineIIwhenthepourpointisnotlessthan10°CbytheASTMD97method;
—exceedingthatshowninlineIbutnotexceedingthatshowninlineIIwhen25%ormorebyvolume
distilsat300°CbytheASTMD86methodor,iflessthan25%byvolumedistilsat300°C,whenthe
pourpointishigherthan10°CbelowzerobytheASTMD97method .
DilutedcolourC/ViscosityVconcordance table
ColourC 00-511-522-533-544-555-566-577-5andabove
Viscosity I4445-4915-125-342-471-11192003355629431580 2650
V II7777915-125-342-471-11192003355629431580 2650
Theterm"ViscosityV"meansthekinematicviscosityat50°Cexpressedincentistokes bytheASTMD445
method .
Theterm"DilutedcolourC"meansthecolourofaproduct,asdetermined bytheASTMD1500methord,
afteronepartofsuchproducthasbeenmixedwith99partsbyvolumeofcarbontetrachloride .Thecolour
mustbedetermined immediately afterdilution.
Thissubheading coversonlyfueloilsofnaturalcolour.
Subheading 27.10CIIdoesnotcoverheavyoilsdefinedinparagraph Faboveforwhichitisnotpossible
todetermine :thedistillation percentage at250°CbytheASTMD86method(zeroshallbedeemedto
beapercentage );thekinematic viscosityat50°CbytheASTMD445method;orthedilutedcolour
CbytheASTMD1500method.Suchproductsfallwithinsubheading 27.10CIII.
2.ForthepurposesofheadingNo27.11,theexpressions "commercial propane"and"commercial butane"
(subheading 27.11BI)shallbetakentoapplytoproductswitharelativevapourpressureintheliquidstate
andat37-8°Cofnotmorethan24-5barsbytheASTMD1267method .
3.ForthepurposesofheadingNo27.12,theexpression "crudepetroleum jelly"(subheading 27.12A)shallbe
takentoapplytopetroleum jellyofanaturalcolourhigherthan4-5bytheASTMD1500method .
4.Forthepurposesofsubheading 27.13BI,theterm"crude"shallbetakentoapplytoproducts :
(a)withanoilcontentof3-5orhigherbytheASTMD721method,iftheirviscosityat100°Cislowerthan9
centistokes bytheASTMD445method;or
(b)ofanaturalcolourhigherthan3bytheASTMD1500method,iftheirviscosityat100°Cis9centistokes
orhigherbytheASTMD445method .
5.ForthepurposesofheadingsNos27.10,27.11and27.12andsubheading 27.13B,theterm"specificprocess"
shallbetakentoapplytothefollowingoperations :
(a)vacuumdistillation ;
(b)re-distillation byaverythoroughfractionation process;

/
1.11.74 NoL295/122 OfficialJournaloftheEuropeanCommunities
(c)cracking;
(d)reforming;
(e)extraction bymeansofselectivesolvents;
(f)theprocesscomprising allthefollowingoperations :processing withconcentrated sulphuricacid,oleumor
>sulphuricanhydride;neutralisation withalkalineagents;decolorisation andpurification withnaturally
activeearth,activatedearth,activatedcharcoalorbauxite;
(g)polymersiation ;
(h)alkylation;
(ij)isomerisation ;
(k)(inrespectofproductsofsubheading 27.10Conly)desulphurisation withhydrogenresultinginareduction
ofatleast85%ofthesulphurcontentoftheproductsprocessed (ASTMD1266method);
(I)(inrespectofproductsofheadingNo27.10only)deparaffining byaprocessotherthanfiltering;
(m)(inrespectofproductsofsubheading 27.10Conly)treatmentwithhydrogenatapressureofmorethan
20atmospheres andatemperature ofmorethan250°Cwiththeuseofacatalyst,otherthantoeffectde­
sulphurisation ,whenthehydrogenconstitutes anactiveelementinachemicalreaction .Thefurthertreat­
mentwithhydrogenoflubricating oilsofsubheading 27.10C111(e.g.hydrofinishing ordecolorisation )
inorder,moreespecially ,toimprovecolourorstabilityshallnot,however,bedeemedtobeaspecific
process;
(n)(inrespectofproductsofsubheading 27.10C11only)atmospheric distillation ,onconditionthatlessthan
30%oftheseproductsdistils,byvolume,includinglosses,at300°CbytheASTMD86method.If30%
ormorebyvolume,including losses,ofsuchproductsdistilsat300°CbytheASTMD86method,the
quantities ofproductswhichmaybeobtainedduringtheatmospheric distillation andwhichfallwithin
subheadings 27.10Aand27.10Bshallbedutiableatthesameratesasthoseprovidedforundersubheading
27.10ClIc)accordingtothe kindandvalueoftheproductsusedandonthenetweightoftheproductsobtained .
Thisruleshallnotapplytoproductssoobtainedwhich,withinaperiodofsixmonthsandsubjecttosuch
otherconditions asmaybedetermined bythecompetent authorities ,aretoundergoaspecificprocessor
chemicaltransformation byaprocessnotbeingaspecificprocess;
(o)(inrespectofproductsofsubheading 27.10C111only)treatment bymeansofahigh-frequency electrical
brush-discharge .
Shouldanypreparatory treatmentpriortotheabove-mentioned treatments benecessarybyreasonoftechnical
requirements ,thecustomsexemption shallapplyonlytothequantitiesoftheproductsintendedforandactually
subjectedtosuchabove-mentioned treatments ;anywasteproductsarisingduringpreparatory treatment
shallalsobeexemptfromcustomsduty.
6.Thequantities ofproductswhichmaybeobtainedduringchemicaltransformation ,orduringpreparatory
treatment whichmaybenecessary byreasonoftechnicalrequirements ,andwhichfallwithinheadingor
subheadings Nos27.07BI,27.10,27.11,27.12,27.13B,27.14C,29.01AI,29.01BIIa)and29.01DIa)shall
bedutiableatthesameratesasthoseprovidedforinrespectofproducts"forotherpurposes",accordingtothe
kindandvalueoftheproductsusedandonthenetweightoftheproductsobtained .Thisruleshallnotapply
tosuchproductsfallingwithinheadingsorsubheadings Nos27.10,27.11,27.12and27.13Bwhich,within
aperiodofsixmonthsandsubjecttosuchotherconditions asmaybedetermined bythecompetentauthorities ,
aretoundergoaspecificprocessorfurtherchemicaltransformation .
7.Subheading 27.10CIIIc)coversonlyoilstobemixedwithotheroils,withtheproductsofheadingNo 38.14
orwiththickeners inordertoproduceoils,greasesorlubricating preparations ,byenterprises which,because
oftheplantwithwhichtheyareequipped,cannotclaimexemption fromcustomsdutyunderthetermsof
Additional Note5aboverelatingtoheadingNo27.10,andwhichprocesssuchoilsforresaleinplants
equippedwithallthefollowing :
—atleasttwostoragetanksforthebasicoilsinbulk;
—atleastonemixingtank,withpower-driven mixingequipment ,withorwithoutheatingequipment ,and
withprovisionfortheincorporation ofadditives;and
—packaging equipment .
Theselastthreerequirements concerning plantequipment arealsoapplicable whenthemixingiscarriedoutin
rentedplantsofbyasubcontractor .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/123
RateofDuty
Headingnumber Description autonomous
•/.conventional
•/»
1 2 3 4
27.01 Coal;briquettes ,ovoidsandsimilarsolidfuelsmanufactured fromcoal:
A.Coal(ECSC):
FederalRepublicofGermany
OtherMember States
B.Other(ECSC):
FederalRepublicofGermany
Italy
OtherMember StatesDM10
per1000kg
net
Free
DM10
per1000kg
net
2
Free
27.02 Lignite,whetherornotagglomerated :
A.Lignite (ECSC):
France
OtherMember States
B.Agglomerated lignite(ECSC):
France
Italy
OtherMember States ".2-5
Free
2-5
2
Free
27.03 Peat(includingpeatlitter),whetherornotagglomerated :
A.Peat
B.Agglomerated peatFree
3Free
1-5
27.04 Cokeandsemi-cokeofcoal,ofligniteorofpeat:
A.Ofcoal:
LForthemanufacture ofelectrodes
II.Other(ECSC):
Italy i:
OtherMember States3 1-5
5
Free
B.Oflignite(ECSC):
Italy
OtherMember States
C.Other 35
Free
1-5
27.05 Retortcarbon 3 1-5
27.05bis
27.06Coalgas,watergas,producergasandsimilargases
Tardistilledfromcoal,fromligniteorfrompeat,andothermineraltars,
includingpartiallydistilledtarsandblendsofpitchwithcreosoteoilsor
withothercoaltardistillation productsFree
FreeFree
Free
27.07 Oilsandotherproductsofthedistillation ofhightemperature coaltar;
similarproductsasdefinedinNote2tothisChapter:
A.Crudeoils:
I.Crudelightoilsofwhich90°/oormorebyvolumedistilsattem­
peratures ofupto200°C
II.Other10
24
1

NoL295/124 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Description autonomous
»/»conventional
•/.
1 2 3 4
27.07
(continued )B.Benzole,toluole,xylole,solventnaphtha (heavybenzole);similarpro­
ductsasdefinedinNote2tothisChapter,ofwhichmorethan65°/o
byvolumedistilsattemperatures ofupto250°C(includingmixtures
ofpetroleum spiritandbenzole);sulphuretted crudelightoiltop­
pings:
I.Foruseaspowerorheatingfuels 10 5
II.Forotherpurposes (a) Free Free
C.Basicproducts 6 3
D.Phenols,cresolsandxylenols 3 2-5
E.Naphthalene Free 1-5
F.Anthracene Free Free
G.Other:
I.Forthemanufacture oftheproductsofheadingNo28.03(a).... Free 3-5
II.Other 5 3-5
27.08 Pitchandpitchcoke,obtainedfromcoaltarorfromothermineraltars..Free Free
27.09 Petroleum oilsandoilsobtained frombituminous minerals ,crude Free Free
27.10 Petroleum oilsandoilsobtainedfrombituminous minerals,otherthan
crude;preparations notelsewhere specifiedorincluded,containing notless
than70°/obyweightofpetroleum oilsorofoilsobtainedfrombituminous
minerals,theseoilsbeingthebasicconstituents ofthepreparations :
A.Lightoils:
I.Forundergoing aspecificprocess (a) 14(b) 7
II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10AI(a) 14(b)(c)7(c)
III.Forotherpurposes :
a)Specialspirits:
1.Whitespirit 14(d) 7
2.Other 14(d) 7
b)Other 14(d) 7
B.Medium oils:
I.Forundergoing aspecificprocess (a) 14(b) 7
II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10BI(a) 14(b)(c)7(c)
III.Forotherpurposes :
a)Kerosene 14(d) 7
b)Other 14(d) 7
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SeeAdditional Note6.
(d)Dutyratereducedto6%(suspension )foranindefinite period.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/125
RateofDuty
Heading
number Description/
autonomous
Voconventional
"/,
1 2 3 4
27.10
(continued )C.Heavyoils:
I.Gasoils:
a)Forundergoing aspecificprocess (a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10CIa)(a) 10(b)(c)5(c)
c)Forotherpurposes 10(d) 5
II.Fueloils:
a)Forundergoing aspecificprocess (a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.10CIIa)(a)..10(b)(c)5(c)
c)Forotherpurposes 10(d) 5
III.Lubricating oils;otheroils:
a)Forundergoing aspecificprocess (a) .12(b) 6
b)Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10CIIIa)(a) 12(b)(c) 6(c)
c)Tobemixedinaccordance withthetermsofAdditional Note7
tothisChapter (a) 12(e) 6
d)Forotherpurposes 12(f) 6
27.11 Petroleum gasesandothergaseoushydrocarbons :
A.Propaneofapuritynotlessthan99°/o:
I.Foruseaspowerorheatingfuel 25 17-5
II.Forotherpurposes (a) Free Free
B.Other:
I.Commercial propaneandcommercial butane:
a)Forundergoing aspecificprocess (a) 3-5(b) 1-5
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.11BIa)(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) 2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SeeAdditional Note6.
(d)Dutyratereducedto3-5%(suspension )foranindefinite period.
(e)Dutyratereducedto4%(suspension )foranindefinite period.
(f)Dutyratereducedto7%(suspension )foranindefinite period.

NoL1951116 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Description autonomous
V»conventional
«/.
1 2 4 3
27.12
(continued )A.II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.12AI(a) 2-5(b)(c)2(c)
III.Forotherpurposes2-5 2
B.Other 10 7
27.i3Paraffinwax,micro-crystalline wax,slackwax,ozokerite,lignitewax,peat
waxandothermineralwaxes,whetherornotcoloured :
A.Ozokerite ,lignitewaxorpeatwax:
I.Crude 3 1-5
II.Other 10 5
B.Other:
I.Crude:
a)Forundergoing aspecificprocess (a) 2-5(b) 2
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.13Bla)(a)..2-5(b)(c)2(c)
c)Forotherpurposes 2-5 2
II.Other 10 6
27.14 Petroleum bitumen,petroleum cokeandotherresiduesofpetroleum oilsor
ofoilsobtainedfrombituminous minerals :
A.Petroleum bitumen Free Free
B.Petroleum coke Free Free
C.Other:
I.Forthemanufacture oftheproductsofheadingNo28.03(a) Free 2
II.Other 4 2
27.15 Bitumenandasphalt,natural;bituminous shale,asphalticrockandtar
Free Free
27.16 Bituminous mixturesbasedonnaturalasphalt,onnaturalbitumen,on
petroleum bitumen,onmineraltaroronmineraltarpitch(forexample,
bituminous mastics,cut-backs ):
A.Bituminous mastics 8 3
B.Other 3 1
27.17 Electriccurrent Free Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SeeAdditional Note6.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/127
SECTION VI
PRODUCTS OFTHECHEMICAL ANDALLIED INDUSTRIES
Notes
1.(a)Goods(otherthanradio-active ores)answering toadescription inheadingNo28.50or28.51aretobe
classifiedinthoseheadingsandinnootherheadingoftheTariff.
(b)Subjecttoparagraph (a)above,goodsanswering toadescription inheadingNo28.49or28.52aretobe
classifiedinthoseheadingsandinnootherheadingofthisSection.
2.SubjecttoNote1above,goodsclassifiable withinheadingNo30.03,30.04,30.05,32.09,33.06,35.06,37.08
or38.11byreasonofbeingputupinmeasureddosesorforsalebyretailaretobeclassifiedinthoseheadings
andinnootherheadingoftheTariff.
CHAPTER 28
INORGANIC CHEMICALS ;ORGANIC ANDINORGANIC COMPOUNDS OFPRECIOUS METALS ,
OFRAREEARTHMETALS ,OFRADIO-ACTIVE ELEMENTS ANDOFISOTOPES
Notes
1.ExceptwheretheircontextortheseNotesotherwiserequire,theheadingsofthisChapteraretobetaken
toapplyonlyto:
(a)Separatechemicalelementsandseparatechemically definedcompounds ,whetherornotcontaining im­
purities;
(b)Productsmentioned in(a)abovedissolvedinwater;
(c)Productsmentioned in(a)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes anorma
andnecessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfortransportand
thatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuseratherthanfor
generaluse;
(d)Theproductsmentioned in(a),(b)or(c)abovewithanaddedstabilisernecessaryfortheirpreservation
ortransport ;
(e)Theproductsmentioned in(a),(b),(c)or(d)abovewithanaddedanti-dusting agentoracolouringsubstance
addedtofacilitatetheiridentification orforsafetyreasons,providedthattheadditionsdonotrenderthe
productparticularly suitableforsometypesofuseratherthanforgeneraluse.
2Inadditiontodithionites stabilisedwithorganicsubstances andtosulphoxylates (headingNo28.36),car­
bonatesandpercarbonates ofinorganicbases(headingNo28.42),cyanidesandcomplexcyanidesofinorganic
bases(headingNo28.43),fulminates ,cyanatesandthiocyanates ,ofinorganicbases(headingNo28.44),organic
productsincludedinheadingNos28.49to28.52andmetalandnon-metal carbides (headingNo28.56),only
thefollowingcompounds ofcarbonarealsotobeclassifiedinthepresentChapter :
(a)Oxidesofcarbon;hydrocyanic ,fulminic,isocyanic ,thiocyanic andothersimpleorcomplexcyanogenacids
(headingNo28.13);
(b)Oxyhalides ofcarbon (headingNo28.14);

NoL295/128 OfficialJournaloftheEuropeanCommunities 1.11.74
(c)Carbondisulphide (headingNo28.15);
(d)Thiocarbonates ,selenocarbonates ,tellurocarbonates ,selenocyanates ,tellurocyanates ,tetrathiocyanato­
diamminochromates (reineckates )andothercomplexcyanates ,ofinorganic bases(headingNo28.48);
(e)Solidhydrogenperoxide (headingNo28.54),carbonoxysulphide ,thiocarbonyl halides,cyanogen ,cyanogen
halidesandcyanamide anditsmetallicderivatives (headingNo28.58)otherthancalciumcyanamide ,
containing notmorethan25%byweightofnitrogen,calculated onthedryanhydrous product (Chapter31).
3.ThisChapterdoesnotcover:
(a)SodiumchlorideorothermineralproductsfallingwithinSectionV;
(b)Organo-inorganic compounds otherthanthosementioned inNote2above;
(c)Productsmentioned inNote1,2,3or4ofChapter31;
(d)Inorganicproductsofakindusedasluminophores ,fallingwithinheadingNo32.07;
(e)Artificialgraphite (headingNo38.01);productsputupaschargesforfire-extinguishers orputupinfire­
extinguishing grenades ,ofheadingNo38.17;inkremoversputupinpackingsforsalebyretail,ofheading
No38.19;culturedcrystals (otherthanopticalelements )weighingnotlessthan2-5geach,ofmagnesium
oxideorofthehalidesofthealkaliorofthealkaline-earth metals,ofheadingNo38.19;
(f)Preciousorsemi-precious stones(natural,syntheticorreconstructed )ordustorpowderofsuchstones
(headingsNos71.02to71.04),andpreciousmetalsfallingwithinChapter71;
(g)Themetals,whetherornotchemically pure,fallingwithinanyheadingofSectionXV;or
(h)Opticalelements ,forexample,ofmagnesium oxideorofthehalidesofthealkaliorofthealkaline-earth
.metals(headingNo90.01).
4.Chemically definedcomplexacidsconsisting ofanon-metal acidfallingwithinsub-ChapterIIandametallic
acidfallingwithinsub-Chapter IVaretobeclassifiedinheadingNo28.13.
5.HeadingsNos28.29to28.48inclusivearetobetakentoapplyonlytometallicorammonium saltsorperoxysalts .
Exceptwherethecontextotherwiserequires,doubleorcomplexsaltsaretobeclassifiedinheadingNo28.48.
6.HeadingNo28.50istobetakentoapplyonlyto:
(a)Thefollowing fissilechemicalelementsandisotopes :naturaluraniumanduraniumisotopes233and235,
plutonium andplutonium isotopes ;
(b)Thefollowingradio-active chemicalelements :technetium ,promethium ,polonium ,astatine,radon,francium ,
radium,actinium ,protactinium ,neptunium ,americium andotherelementsofhigheratomicnumber;
(c)Allotherradio-active isotopes,naturalorartificial,includingthoseofthepreciousmetalsandofthebase
metalsofSectionsXIVandXV;
(d)Compounds ,inorganicororganic,oftheseelementsorisotopes,whetherornotchemically definedand
whetherornotmixedtogether ;
(e)Alloys(otherthanferro-uranium ),dispersions andcermets,containing anyoftheseelementsorisotopes
ortheirinorganicororganiccompounds ;
(f)Nuclearreactorcartridges ,spentorirradiated .
Theterm"isotopes"mentioned aboveandinheadingsNos28.50and28.51includes"enrichedisotopes",but
doesnotincludechemicalelementswhichoccurinnatureaspureisotopesnoruraniumdepletedinU235.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/129
7.HeadingNo28.55istobetakentoincludeferro-phosphorus containing 15%ormorebyweightofphosphorus
andphosphorcoppercontaining morethan8%byweightofphosphorus .
8.Chemicalelements (forexample,siliconandselenium )dopedforuseinelectronics aretobeclassifiedinthe
presentChapter,providedthattheyareinformsunworked asdrawn,orintheformofcylindersorrods."When
cutintheformofdiscs,wafersorsimilarforms,theyfallinheadingNo38.19.
Additional Note
Unlessprovidedotherwise,thesaltsspecifiedinsubheadings includeacidsaltsandbasicsalts.
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
I.CHEMICAL ELEMENTS
28.01 Halogens (fluorine,chlorine,bromineandiodine):
A.Fluorine
B.Chlorine
C.Bromine
D.Iodine:
I.Crude
II.Other9
14
15
Free
157-2
11-2
12
Free
12
28.02 Sulphur,sublimedorprecipitated ;colloidalsulphur 10 6-4
28.03 Carbon (includingcarbonblack) 5 3-2
28.04 Hydrogen ,raregasesandothernon-metals :
A.Hydrogen f
B.Raregases
C.Othernon-metals :
I.Oxygen
II.Selenium
III.Tellurium andarsenic
IV.Phosphorus
V.Other7
11
9
Free
4
15
84-8
7-2
7-2
Free
2-4
9-6
6-4
28.05 Alkaliandalkaline-earth metals;rareearthmetals,yttriumandscandium
andintermixtures orinteralloys thereof;mercury :
A.Alkalimetals:
I.Sodium 7 5-6

NoL295/130 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
28.05 k.II.Potassium 9 7-2
(continued )III.Lithium 9 5-6
IV.Caesium andrubidium 5 4
B.Alkaline-earth metals 11 8-8
C.Rareearthmetals,yttriumandscandiumandintermixtures orinteralloys
thereof :
I.Intermixtures orinteralloys 18 14-4
II.Other 5 .3-2
D.Mercury :
I.Inflasksofanetcapacityof34-5kg(standardweight),ofaf.o.b.
value,perflask,notexceeding 224UA 8-40UA
perflask6-72UA
perflask
II.Other Free Free
II.INORGANIC ACIDSANDOXYGEN COMPOUNDS
OFNON-METALS
28.06 Hydrochloric acidandchlorosulphuric acid 12 9-6
28.07 Sulphurdioxide 15 12
28.08 Sulphuricacid;oleum 4 3-2
28.09 Nitricacid;sulphonitric acids 15 9-6
28.10 Phosphorus pentoxideandphosphoric acids(meta-,ortho-andpyro-).... 14 13-2
28.11 Arsenictrioxide,arsenicpentoxideandacidsofarsenic:
A.Arsenictrioxide
B.Arsenicpentoxide andacidsofarsenic8
116-4
8-8
28.12 Boricoxideandboricacid 8 4-8
28.13 Otherinorganic acidsandoxygencompounds ofnon-metals (excluding
water):
A.Hydrofluoric acid
B.Sulphuric anhydride13
88
6-4
C.Nitrogenoxides 11 7-2
D.Carbondioxide 15 9-6
E.Silicondioxide .' 10 6-4
F.Other 12 8

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/131
RateofDuty
Heading
number Description autonomous
•hconventional
·/#
1
2 3 4
III.HALOGEN ANDSULPHUR COMPOUNDS OFNON-METALS
28.14 Halides,oxyhalides andotherhalogencompounds ofnon-metals :
A.Chloridesandoxychloridesofnon-metals :
I.Sulphurchlorides
II.Other
ß.Otherhalogencompounds ofnon-metals14
12
1411-2
9-6
8-8
28.15 Sulphidesofnon-metals ;phosphorus trisulphide :
A.Phosphorus sulphides ;phosphorus trisulphide
B.Carbondisulphide
C.Other
IV.INORGANIC BASESANDMETALLIC OXIDES,HYDROXIDES
ANDPEROXIDES13
8
88
6-4
4-8
28.16 Ammonia ,anhydrous orinaqueoussolution15 11-2
28.17 Sodiumhydroxide (causticsoda);potassium hydroxide (causticpotash);
peroxidesofsodiumorpotassium :
A.Sodiumhydroxide (causticsoda) .'
B.Potassium hydroxide (causticpotash)
C.Peroxides ofsodiumorpotassium14
13
1312-8
11-8
8
28.18 Oxides,hydroxides andperoxidesofstrontium ,bariumormagnesium :
A.Ofstrontium
B.Ofbarium
C.Ofmagnesium12
11
99-6
8-8
5-6
28.19 Zincoxideandzincperoxide 14 12-8
28.20 Aluminium oxideandhydroxide ;artificialcorundum :
A.Aluminium oxideandhydroxide
B.Artificial corundum11(a)
108-8
7-6
(a)Dutyratereducedto5-5%(suspension )foranindefinite period.

NoL295/132 OfficialJournaloftheEuropeanCommunities1.11.74
RateofDuty
Heading
number Description autonomous
•/«conventional
•/»
1 2 3 4
28.21 Chromium oxidesandhydroxides 15 13-4
28.22 Manganese oxides:
A.Manganese dioxide .' 12 8
B.Other 15 12
28.23 Ironoxidesandhydroxides ;earthcolourscontaining 70°/oormoreby
weightofcombinedironevaluatedasFe2Og10 6-4
28.24 Cobaltoxidesandhydroxides 10 6·4
28.25 Titanium oxides 15 9-6
28.26 Tinoxides(stannousoxideandstannicoxide)11 8-8
28.27 Leadoxides;redleadandorangelead13 12-2
28.28 Hydrazine andhydroxylamine andtheirinorganic salts;otherinorganic
basesandmetallicoxides,hydroxides andperoxides :
A.Hydrazine andhydroxylamine andtheirinorganic salts159-6
B.Lithiumoxideandhydroxide 13 8
C.Calciumoxide,hydroxide andperoxide :
I.Oxideandhydroxide 10 6-4
II.Peroxide 13 10-4
D.Beryllium oxideandhydroxide 10 8
E.Nickeloxidesandhydroxides Free Free
F.Molybdenum oxidesandhydroxides 13 8
G.Tungstenoxidesandhydroxides 8 6·4
H.Vanadium oxidesandhydroxides :
I.Vanadicpentoxide 9 5-6
II.Other 12 8
IJ.Zirconium oxideandgermanium oxides 10 8
K.Copperoxidesandhydroxides :
I.Oxides 5 4
II.Hydroxides 12 9-6
L.Mercuryoxides 7 5-6
M.Other |14 11-2

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/133
Heading
number DescriptionRateofDuty
autonomous
«/®conventional
V«
1 2 3 4
V.METALLIC SALTSANDPEROXYSALTS ,OFINORGANIC ACIDS
28.29 Fluorides ;fluorosilicates ,fluoroborates andothercomplexfluorinesalts:
A.Fluorides :
I.Ammonium andsodiumfluorides 14 11-2
II.Other 12 8
B.Fluorosilicates ,fluoroborates andothercomplexfluorinesalts:
I.Sodiumandpotassium fluorosilicates 15 12
II.Potassium fluorozirconate 9 7-2
III.Sodiumfluoroaluminate 11 8-8
IV.Other 13 8
28.30 Chloridesandoxychlorides :
A.Chlorides :
I.Ofammonia ;ofaluminium 14 11-2
II.Ofbarium 11 8-8
III.Ofcalcium;ofmagnesium 10 6-4
IV.Ofiron 3 2-4
V.Ofcobalt;ofnickel 13 10-4
VI.Oftin 9 5-6
VII.Other 12 9-6
B.Oxychlorides :
I.Ofcopper;oflead 5 4
II.Other 12 8
28.31 Chloritesandhypochlorites :
A.Chlorites 13 8
B.Hypochlorites :
I.Ofsodium;ofpotassium 14 11-2
II.Other 15 12
28.32 ChloratesandPerchlorates :
A.Chlorates :
I.Ofammonia ;ofsodium;ofpotassium 10 8
II.Ofbarium 9 7-2
III.Other 12 9-6
B.Perchlorates :
I.Ofammonia 7 5-6
II.Ofsodium 10 6-4
III.Ofpotassium 9 7-2
IV.Other 12 9-6

NoL295/134 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
number Description autonomous conventional
•/» •/.
1 2 3 4
28.33 Bromides,oxybromides ,bromatesandperbromates ,andhypobromites 15 12
28.34 Iodides,oxyiodides ,iodatesandperiodates 15 12
28.35 Sulphides;polysulphides :
A.Sulphidès :
I.Ofpotassium ;ofbarium;oftin;ofmercury 11 8-8
II.Ofcalcium;ofantimony ;ofiron 8 6-4
III.Other 15 12
B.Polysulphides :
I.Ofpotassium ;ofcalcium;ofbarium;ofiron;oftin 12 9-6
II.Other 15 12
28.36 Dithionites ,including thosestabilised withorganicsubstances ;
sulphoxylates 15 12
28.37 Sulphitesandthiosulphates 12 8
28.38 Sulphates (includingalums)andpersulphates :
A.Sulphates (excluding alums):
I.Ofsodium;ofcadmium 11 7-2
II.Ofpotassium ;ofcopper 5 3-2
III.Ofbarium;ofzinc 14 11-2
IV.Ofmagnesium ;ofaluminium ;ofchromium 15 9-6
V.Ofcobalt;oftitanium 10 8
VI.Ofiron;ofnickel. 9 5-6
VII.Ofmercury;oflead 8 6-4
VIII.Other 13 8
B.Alums:
I.Ofammonia 12 9-6
II.Ofpotassium 15 12
III.Ofchromium 13 10-4
IV.Other 14 11-2
C.Persulphates 13 10-4
28.39 Nitritesandnitrates :
A.Nitrites 12 8

1.11.74 OfficialJournaloftheEuropean Communities NoL295/135
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
28.39 B.Nitrates :
(continued ) I.Ofsodium
II.Ofpotassium
III.Ofbarium;ofberyllium ;ofcadmium ;ofcobalt;ofnickel
IV.Ofcopper;ofmercury14
10
11
88-8
8
8-8
6-4
V.Oflead 15 12
VI.Other 14 11-2
28.40 Phosphites ,hypophosphites andphosphates :
A.Phosphites andhypophosphites 15 9-6
B.Phosphates :
I.Ofammonia 12 8
II.Other,includingpolyphosphates 15 11-2
28.41 Arsenites andarsenates :
A.Arsenites 14 11-2
B.Arsenates 12 9-6
28.42 Carbonates andpercarbonates ;commercial ammonium carbonate con­
tainingammonium carbamate :
A.Carbonates :
I.Ofammonia (including commercial ammonium carbonate con­
tainingammonium carbamate ) 12 9-6
II.Ofsodium 13 10-4
III.Ofcalcium 9 7-2
IV.Ofmagnesium ;ofcopper 6 4-8
V.Ofberyllium ;ofcobalt;ofbismuth 10 8
VI.Oflithium 14 10-2
VII.Other 14 8-8
B.Percarbonates 14 11-2
28.43 Cyanidesandcomplexcyanides :
A.Cyanides :
I.Ofsodium;ofpotassium ;ofcalcium , 15 12
II.Ofcadmium 13 10-4
III.Other 11 8-8
B.Complexcyanides 15 12

1.11.74 NoL295/136 OfficialJournaloftheEuropeanCommunities
Heading
number DescriptionRateofDuty
autonomous
»/»conventional
%
1 2 3 4
28.44 Fulminates ,cyanatesandthiocyanates :
A.Fulminates 12 9-6
B.Cyanates * 10 8
C.Thiocyanates 15 12
28.45 Silicates;commercial sodiumandpotassium silicates:
A.Ofzirconium 11 8-8
B.Other 15 9-6
28.46 Boratesandperborates :
A.Borates :
I.Sodiumborates,anhydrous :
a)Forthemanufacture ofsodiumperborate (a)Free Free
b)Other7 4-8
II.Other 12 8
B.Perborates 15 12
28.47 Saltsofmetallicacids(forexample,chromâtes ,permanganates ,stannates):
A.Aluminates 15 12
B.Chromates ,dichromates andperchromates :
I.Chromates 15 13-4
II.Other 14 12-4
C.Manganites ,manganates andpermanganates15 12
D.Antimonates andmolybdates14 11-2
E.Zincatesandvanadates 10 6-4
F.Other 13 10-4
28.48 Othersaltsandperoxysalts ofinorganicacids,butnotincludingazides:
A.Salts,doublesaltsorcomplexsaltsofseleniumortelluriumacids....
B.Other:
I.Doubleorcomplexphosphates
II.Doubleorcomplexcarbonates
III.Doubleorcomplexsilicates
IV.Other10
14
14
14
148
11-2
8-8
9-6
11-2
fa)Entryunderthissubheadingi ssubjecttocondtionstobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/137
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
VI.MISCELLANEOUS
28.49 Colloidal preciousmetals;amalgams ofpreciousmetals;saltsandother
compounds ,inorganicororganic,ofpreciousmetals,includingalbuminates ,
proteinates ,tannatesandsimilarcompounds ,whetherornotchemically
defined :
A.Colloidalpreciousmetals:
I.Silver
II.Other
B.Amalgams ofpreciousmetals
C.Saltsandothercompounds ,inorganicororganic,ofpreciousrpetals:10
8
128
4-8
8
I.Ofsilver12 96
II.Ofotherpreciousmetals 5 3-2
28.50 Fissilechemicalelementsandisotopes;otherradio-active chemical ele­
mentsandradio-active isotopes;compounds ,inorganic ororganic,of
suchelementsorisotopes,whetherornotchemically defined;alloys,
dispersions andcermets,containing anyoftheseelements,isotopesor
compounds :
A.Fissilechemicalelementsandisotopes;compounds ,alloys,dispersions
andcermets,containing suchelementsorisotopes,includingspentor
irradiated nuclearreactorcartridges (EURATOM )Free (a)
B.Artificialradio-active isotopesandtheircompounds (EURATOM )....Free (a)
C.Other Free Free
28.51 Isotopesandtheircompounds ,inorganic ororganic,whetherornot
chemically defined,otherthanisotopesandcompounds fallingwithin
headingNo28.50:
A.Heavyhydrogen (deuterium )andcompounds thereof (includingheavy
water);mixturesandsolutionscontaining deuterium inwhichtheratio
ofthedeuterium atomstothenormalhydrogenatomsexceeds1:5000
innumber (EURATOM )10
B.Other 15 9-6
28.52 Compounds ,inorganic ororganic,ofthorium,ofuraniumdepletedin
U235,ofrareearthmetals,ofyttriumorofscandium ,whetherornot
mixedtogether :
A.OfthoriumorofuraniumdepletedinU235,whetherornotmixed
together (EURATOM ) Free (a)
B.Other 6 4
(a)SecAnnex.

NoL295/138 OfficialJournaloftheEuropean Communities1.11.74
RateofDuty
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number Description autonomous
•/»conventional
•/.
1 2 3 4
28.53 Liquidair(whetherornotraregaseshavebeenremoved);compressed
7 5-6
28.54 Hydrogenperoxide (includingsolidhydrogenperoxide):
A.Solid18 14-4
B.Other15 12
28.55 Phosphides :
A.Ofiron(ferro-phosphorus ),containing 15°/»ormorebyweightof
phosphorus 11 7-2
B.Other 14 11-2
28.56 Carbides (forexample,siliconcarbide,boroncarbide,metalcarbides ):
A.Ofsilicon 9 8-6
B.Ofboron 7 5-6
C.Ofcalcium 15 14-2
D.Ofaluminium ;ofchromium ;ofmolybdenum ;oftungsten ;ofvana­
dium;oftantalum ;oftitanium 12 9-6
É.Other 13 8
28.57 Hydrides,nitridesandazides,silicidesandborides:
A.Hydrides 10 6-4
B.Nitrides 10 6-4
C.Azides 13 10-4
D.Silicides 11 8-8
E.Borides 13 8
28.58 Otherinorganic compounds (including distilledandconductivity water
andwaterofsimiliarpurity);amalgams ,exceptamalgams ofprecious
metals:
A.Distilledandconductivity waterandwaterofsimilarpurity 4 3-2
B.Other 15 9-6\

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/139
CHAPTER 29
ORGANIC CHEMICALS
Notes
1.Exceptwherethecontext ,otherwiserequires,theheadingsofthisChapteraretobetakentoapplyonlyto:
(a)Separatechemically definedorganiccompounds ,whetherornotcontaining impurities ;
(b)Mixturesoftwoormoreisomersofthesameorganiccompound (whetherornotcontaining impurities),
exceptmixturesofacyclichydrocarbon isomers (otherthanstereoisomers ),whetherornotsaturated
(Chapter27);
(c)TheproductsofheadingsNos29.38to29.42inclusive,orthesugarethersandsugaresters,andtheirsalts,
ofheadingNo29.43,ortheproductsofheadingNo29.44,whetherornotchemically defined;
(d)Productsmentioned in(a),(b)or(c)abovedissolvedinwater;
(e)Productsmentioned in(a),(b)or(c)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes
anormalandnecessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfor
transportandthatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuse
ratherthanforgeneraluse;
(f)Theproductsmentioned in(a),(b),(c),(d)or(e)abovewithanaddedstabilisernecessaryfortheirpre­
servationortransport ;
(g)Theproductsmentioned in(a),(b),(c),(d),(e)or(f)abovewithanaddedanti-dusting agentoracolouring
orodoriferous substance addedtofacilitatetheiridentification orforsafetyreasons,providedthatthe
additionsdonotrendertheproductparticularly suitableforsometypesofuseratherthanforgeneraluse;
(h)Diazonium salts,arylidesusedascouplersforthesesalts,andfastbasesforazoicdyes,dilutedtostandard
strengths .
2.ThisChapterdoesnotcover:
(a)GoodsfallingwithinheadingNo15.04orglycerol (headingNo15.11);
(b)Ethylalcohol (headingNo22.08or22.09);
(c)Methaneandpropane (headingNo27.11);
(d)Thecompounds ofcarbonmentioned inNote2ofChapter28;
(e)Urea(headingNo31.02or31.05asthecasemaybe);
(f)Colouring matterofvegetableoranimalorigin(headingNo32.04);syntheticorganicdyestuffs (including
pigmentdyestuffs),syntheticorganicproductsofakindused.asluminophores andproductsofthekind
knownasopticalbleachingagentssubstantive tothefibreandnaturalindigo(headingNo32.05)anddyes
orothercolouringmatterputupinformsorpackingsofakindsoldbyretail(headingNo32.09);
(g)Metaldehyde ,hexamethylenetetramine andsimilarsubstances putupinforms(forexample,tablets,sticks,
orsimilarforms)foruseasfuels,andliquidfuelsofakindusedinmechanical ,lightersincontainers ofa
capacitynotexceeding 300cm3(headingNo36.08);
(h)Productsputupaschargesforfire-extinguishers orputupinfire-extinguishing grenades ,ofheadingNo
38.17;inkremoversputupinpackingsforsalebyretail,ofheadingNo38.19;or
(ij)Opticalelements,forexample,ofethylenediamine tartrate (headingNo90.01).
3.GoodswhichcouldbeincludedintwoormoreoftheheadingsofthisChapteraretobeclassifiedinthelatest
ofthoseheadings .

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

1.11.74 OfficialJournaloftheEuropean Communities NoL295/141
Heading
number DescriptionRateofDuty
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·/.conventional
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1 2 3 4
I.HYDROCARBONS ANDTHEIRHALOGENATED
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.01Hydrocarbons :
A.Acyclic :
I.Foruseaspowerorheatingfuels 25 17-5
II.Forotherpurposes (a) Free Free
B.Cyclanesandcyclenes :
I.Azulenes 16 12-8
II.Other :
a)Foruseaspowerorheatingfuels 25 17-5
b)Forotherpurposes (a) Free Free
C.Cycloterpenes :
I.Pinenes,camphene anddipentene 13 9-6
II.Other 18 11-2
D.Aromatic :
I.Benzene,tolueneandxylenes :
a)Foruseaspowerorheatingfuels 25 16
b)Forotherpurposes (a) Free Free
II.Styreneandethylbenzene 8 6-4
III.z'soPropylbenzene (eumene) 8 8
IV.Naphthalene andanthracene Free 3
V.Biphenylandterphenyls 15 12
VI.Other 16 10-4
29.02 Halogenated derivatives ofhydrocarbons :
A.Halogenated derivatives ofacyclichydrocarbons :
I.Fluorides andpolyfluorides18 14-4
II.Chloridesandpolychlorides :
a)Saturated :
1.Chloromethane andchloroethane 18 14-4
2.Other 16 12-8
b)Unsaturated 19 15-2
III.Bromides andpolybromides 23 18-4
IV.Iodidesandpolyiodides 25 17-5
V.Mixedderivatives 17 13-6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

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

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29.04 C.IV.Otherpolyhydric alcohols 14 11-2
(continued )V.Halogenated ,sulphonated ,nitratedornitrosated derivatives of
polyhydric alcohols 18 14-4
29.05 Cyclicalcoholsandtheirhalogenated ,sulphonated ,nitratedornitrosated
derivatives :
A.Cyclanic,cyclenicandcycloterpenic :
I.Cyclohexanol ,methyl-anddimethylcyclohexanols 20 16
II.Menthol 11 8-8
III.Sterolsandinositols 14 11-2
IV.Other 16 12-8
B.Aromatic :
I.Cinnamyl alcohol 13 10-4
II.Other 17 13-6
III.PHENOLS ,PHENOL-ALCOHOLS ,ANDTHEIRHALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.06 Phenolsandphenol-alcohols :
A.Monophenols :
I.Phenolanditssalts 4 3-2
II.Cresols,xylenols,andtheirsalts3 2-4
III.Naphthols andtheirsalts18 14-4
IV.Other 17 13-6
B.Polyphenols :
I.Resorcinol anditssalts 17 13-6
II.Hydroquinone (quinol) 18 14-4
III.Dihydroxynaphthalenes andtheirsalts 17 13-6
IV.2,2-Di-(4-hydroxyphenyl)propane 15 9-6
V.Other 15 12
C.Phenol-alcohols 18 14-4
29.07 Halogenated ,sulphonated ,nitratedornitrosated derivatives ofphenolsor
phenol-alcohols :
A.Halogenated derivatives 15 12
B.Sulphonated derivatives 18 14-4
C.Nitratedandnitrosated derivatives :
I.Trinitrophenol (picricacid);leadtrinitroresorcinoxide ;trinitro­
xylenolsandtheirsalts 10 8

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29.07 C.II.Dinitrocresols ;trinitro-w-cresol 16 12-8
(continued)III.Other 18 14-4
D.Mixedderivatives18 14-4
IV.ETHERS ,ALCOHOL PEROXIDES ,ETHERPEROXIDES ,
EPOXIDES WITHATHREEORFOURMEMBER RING,
ACETALS ANDHEMIACETALS ,ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.08 Ethers,ether-alcohols ,ether-phenols ,ether-alcohol-phenols ,alcoholper­
oxidesandetherperoxides ,andtheirhalogenated ,sulphonated ,nitrated
ornitrosated derivatives :
A.Ethers:
I.Acyclic:
a)Diethyletheranddichlorodiethyl ethers25 17-5
b)Other 17 13-6
II.Cyclanic,cyclenicandcycloterpenic17 13-6
III.Aromatic :
a)4-teriButyl-3-methoxy-l-methyl-2,6-dinitrobenzene (musk
ambrette )13 10-4
b)Diphenyl ether 17 13-6
c)Other 16 12-8
B.Ether-alcohols :
I.Acyclic 20 16
II.Cyclic 14 11-2
C.Ether-phenols andether-alcohol-phenols :
I.Guaiacol ;potassium guaiacolsulphonate 19 15-2
II.Other 15 12
D.Alcoholperoxides andetherperoxides 17 11-2
29.09 Epoxides,epoxyalcohols ,epoxyphenols andepoxyethers ,withathreeor
fourmemberring,andtheirhalogenated ,sulphonated ,nitratedornitro­
satedderivatives 18 15-8
29.10 Acetáisandhemiacetals andsingleorcomplexoxygen-function acetals
andhemiacetals ,andtheirhalogenated ,sulphonated ,nitratedornitrosated
derivatives :
A.Piperonyl butoxide 13 10-4
B.Other 18 14-4

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V.ALDEHYDE-FUNCTION COMPOUNDS
29.11 Aldehydes ,aldehyde-alcohols ,aldehyde-ethers ,aldehyde-phenols andother
singleorcomplexoxygen-function aldehydes ;cyclicpolymersofaldehydes ;
paraformaldehyde :
A.Acyclicaldehydes :
I.Methanal (formaldehyde ) 18 14-4
II.Ethanal (acetaldehyde ) 24 19-2
III.Butanal (butyraldehyde ) 19 15-2
IV.Other 16 12-8
B.Cyclanic,cyclenicandcycloterpenic aldehydes 14 11-2
C.Aromaticaldehydes :
I.Cinnamaldehyde 18 14-4
II.Other 16 12-8
D.Aldehyde-alcohols 16 12-8
E.Aldehyde-ethers ,aldehyde-phenols andothersingleorcomplexoxygen­
functionaldehydes :
I.4-Hydroxy-3-methoxybenzaldehyde (vanillin)and3-ethoxy-4­
hydroxybenzaldehyde (ethylvanillin ) 20 16
II.Other 17 12
F.Cyclicpolymersofaldehydes :
I.Trioxan 18 14-4
II.Other 17 13-6
G.Paraformaldehyde18 14-4
29.12 Halogenated ,sulphonated ,nitratedornitrosated derivatives ofproducts
fallingwithinheadingNo29.11
VI.KETONE-FUN CTIONCOMPOUNDS AND
QUINONE-FUN CTIONCOMPOUNDS16 12-8
29.13 Ketones,ketone-alcohols ,ketone-phenols ,ketone-aldehydes ,quinones,
quinone-alcohols ,quinone-phenols ,quinone-aldehydes andothersingle
orcomplexoxygen-function ketonesandquinones,andtheirhalogenated ,
sulphonated ,nitratedornitrosated derivatives :
A.Acyclicketones:
I.Monoketones 15 11-2
II.Polyketones 12 9-6
B.Cyclanic ,cyclenicandcycloterpenic ketones :
I.Camphor :
a)Naturalcrude 11 8-8
b)Other(naturalrefinedandsynthetic ) 16 12-8
II.Other 15 12
C.Aromatic ketones :
I.Methylnaphthylketones (acetonaphthones ) 14 11-2

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29.13 C.II.Benzylidenacetone 17 13-6
(continued )III.Other
D.Ketone-alcohols andketone-aldehydes :18 14-4
I.Acyclic,cyclanic,cyclenicandcycloterpenic 14 11-2
II.Aromatic 18 14-4
E.Ketone-phenols andothersingleorcomplexoxygen-function ketones .. 1814-4
F.Quinones ,quinone-alcohols ,quinone-phenols ,quinone-aldehydes and
othersingleorcomplexoxygen-function quinones17 13-6
G.Halogenated ,sulphonated ,nitratedornitrosated derivatives :
I.Muskketone 14 11-2
II.Other 16 12-8
VII.CARBOXYLIC ACIDS,ANDTHEIRANHYDRIDES ,HALIDES ,
PEROXIDES ANDPERACIDS ,ANDTHEIRHALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.14 Monocarboxylic acidsandtheiranhydrides ,halides,peroxides and
peracids,andtheirhalogenated ,sulphonated ,nitratedor-nitrosated
derivatives :
A.Saturatedacyclicmonocarboxylic acids:
I.Formicacidanditssaltsandesters 19 15-2
II.Aceticacidanditssaltsandesters:
a)Aceticacid 21 16-8
b)Saltsofaceticacid:
1.Pyrolignites (forexample,ofcalcium ) 10 8
2.Sodium acetate 19 15-2
3.Cobaltacetate 14 11-2
4.Other 17 13-6
c)Estersofaceticacid:
1.Ethyl,vinyl,propylandisopropylacetates 20 16
2.Methyl,butyl,i'sobutyl,pentyl(amyl ),¿sopentyl (z'soamyl)and
glycerolacetates 19 15-2
3.p-Tolyl,phenylpropyl ,benzyl,rhodinyl,santalylandphe­
nylethane-l,2-diol acetates 13 10-4
4.Other 17 13-6
III.Aceticanhydride 20 16
IV.Halidesofaceticacid 18 14-4
V.Bromoacetic acidsandtheirsaltsandesters 23 18-4
VI.Propionic acidanditssaltsandesters 14 8-8
VII.Butyricacidsandtheirsaltsandesters 15 12

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

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29.15 C.Aromaticpolycarboxylic acids:
(continued )I.Phthalicanhydride 18 14-4
II.Terephthalic acidanditssaltsandesters 18 11-2
III.Other 18 14-4
29.16 Carboxylic acidswithalcohol,phenol,aldehydeorketonefunctionand
othersingleorcomplexoxygen-function carboxylic acidsandtheir
anhydrides ,halides,peroxides andperacids,andtheirhalogenated ,sul­
phonated ,nitratedornitrosated derivatives :
A.Carboxylic acidswithalcoholfunction :
I.Lacticacidanditssaltsandesters 17 13-6
II.Malicacidanditssaltsandesters 15 12
III.Tartaricacidanditssaltsandesters:
a)Crudecalciumtartrate 9 7-2
b)Other 18 14-4
IV.Citricacidanditssaltsandesters:
a)Citricacid 19 15-2
b)Crudecalciumcitrate 7 5-6
c)Other 20 16
V.Gluconic acidanditssaltsandesters 23 18-4
VI.Phenylglycolic acid(mandelicacid)anditssaltsandesters 20 16
VII.Cholicanddeoxycholic acidsandtheirsaltsandesters13 10-4
VIII.Other:
a)Acyclic 15 12
b)Cyclic 18 14-4
B.Carboxylic acidswithphenolfunction :
I.Salicylicandacetylsalicylic acidsandtheirsaltsandesters:
a)Salicylicacid 21 16-8
b)Saltsofsalicylicacid 19 15-2
c)Estersofsalicylicacid:
1.Methylsalicylateandphenylsalicylate (salol) 22 17-6
2.Other 18 14-4
d)Acetylsalicylic acidanditssaltsandesters 21 16-8
II.Sulphosalicylic acidsandtheirsaltsandesters 18 14-4
III.4-Hydroxybenzoic acidanditssaltsandesters 16 12-8
IV.Gallicacid(3,4,5-trihydroxybenzoic acid)anditssaltsandesters:
a)Gallicacid(3,4,5-trihydroxybenzoic acid) 14 11-2
b)Saltsandestersofgallicacid(3,4,5-trihydroxybenzoic acid)... 17 13-6
V.Hydroxynaphthoic acidsandtheirsaltsandesters 18 14-4
IVI.Other 17 13-6

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

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29.22 B.Acyclicpolyamines :
continued )I.Hexamethylenediamine anditssalts 16 12-8
II.Other 15 9-6
C.Cyclanic,cyclenicandcycloterpenic mono-andpolyamines :
I.Cyclohexylamine anddimethylcyclohexylamine ,andtheirsalts.... 13 10-4
II.Other 16 12-8
D.Aromatic monoamines :
I.Anilineanditshalogenated ,sulphonated ,nitratedandnitrosated
derivatives ,andtheirsalts 16 12-8
II.N-Methyl-N,2,4,6-tetranitroaniline (tetryl) 8 6-4
III.Toluidines andtheirhalogenated ,sulphonated ,nitratedand
nitrosated derivatives ,andtheirsalts 16 12-8
IV.Xylidines andtheirhalogenated ,sulphonated ,nitratedand
nitrosated derivatives ,andtheirsalts 15 12
V.Diphenylamine anditshalogenated ,sulphonated ,nitratedand
nitrosated derivatives ,andtheirsalts:
a)2,2'4,4'6,6'-Hexanitrodiphenylamine (hexyl)8 6·4
b)Other16 12-8
VI.1-Naphthylamine and2-naphthylamine andtheirhalogenated ,
sulphonated ,nitratedandnitrosated derivatives ,andtheirsalts:
a)2-Naphthylamine anditssalts14 11-2
b)Other16 12-8
VII.Other 16 12-8
E.Aromaticpolyamines :
I.Phenylenediamines anddiaminotoluenes ,andtheirhalogenated ,
14 11-2 sulphonated ,nitratedandnitrosated derivatives ,andtheirsalts....
II.Other 16 12-8
29.23 Singleorcomplexoxygen-function amino-compounds :
A.Amino-alcohols andtheirethersandesters:
I.Ethanolamine anditssalts 14 11-2
II.Other 16 12-8
B.Amino-naphthols andotheramino-phenols ;amino-arylethers ;amino­
arylesters :
I.Anisidines ,dianisidines ,phenetidines ,andtheirsalts 18 14·4
II.Other 16 12-8
C.Amino-aldehy des;amino-ketones ;amino-quinones 16 12-8
D.Amino-acids :
I.Lysineanditsesters,andtheirsalts 13 10-4
II.Sarcosine anditssalts 15 12

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29.23 D.III.Glutamic acidanditssalts 19 (a)
(continued )IV.Glycine 17 11-2
17 13-6
E.Amino-alcohol-phenols ;amino-acid-phenols ;othersingleorcomplex
oxygen-function amino-compounds 17 13-6
29.24 Quaternary ammonium saltsandhydroxides ;lecithinsandotherphospho­
aminolipins :
A.Lecithins andotherphosphoaminolipins 14 8-8
B.Other 17 13-6
29.25 Carboxyamide-function compounds ;amide-function compounds ofcarbonic
acid:
A.Acyclicamides:
I.Asparagine anditssalts:
a)Asparagine 14 11-2
b)Asparagine salts 17 13-6
II.Other 18 14-4
B.Cyclicamides:
I.Ureines :
a)4-Ethoxyphenylurea (dulcin)12 9-6
b)Other15 12
II.Ureides :
a)5-Ethyl-5-phenylbarbituric acid(phénobarbital )anditssalts.... 22 17-6
b)5,5-Diethylbarbituric acid(barbital)anditssalts 19 15-2
c)Other 17 13-6
III.Othercyclicamides:
a)Diethylaminoacet-2',6'-xylidide (lidocaine ) 17 12
b)Other 17 13-6
29.26 Carboxyimide-function compounds (includingortho-benzoicsulphimide and
itssalts)andimine-function compounds (includinghexamethylenetetramine
andtrimethylenetrinitramine ):
A.Imides :
I.ortho-Benzoicsulphimide (saccharin )anditssalts 15 12
II.Other ' 17 13-6
B.Imines :
I.Aldimines 18 14-4
II.Otherimines:
a)Hexamethylenetetramine 18 14-4
b)Trimethylenetrinitramine (hexogen ) 11 8-8
c)Other 17 13-6
(a)SeeAnnex.

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29.27 Nitrile-function compounds 17 15-2
29.28 Diazo-,azo-andazoxy-compounds 16 12-8
29.29 Organicderivatives ofhydrazineorofhydroxylamine 17 13-6
29.30 Compounds withothernitrogen-functions
X.ORGANO-INORGANIC COMPOUNDS ANDHETEROCYCLIC
COMPOUNDS17 13-6
29.31 Organo-sulphur compounds :
A.Xanthates 14 11.2
B.Other 18 14-4
29.32 Organo-arsenic compounds 17 13-6
29.33 Organo-mercury compounds 17 13-6
29.34 Otherorgano-inorganic compounds :
A.Tetraethyl-lead20 16
B.Other 18 14-4
29.35 Heterocyclic compounds ;nucleicacids:
A.Furfuraldehyde (furfural,furfurol )andbenzofuran (coumarone ) 14 11-2
B.Furfurylandtetrahydrofurfuryl alcohols17 13-6
C.Thiophen 14 11-2
D.Pyridineanditssalts 10 8
E.Indoleandbetamethylindole (skatole)andtheirsalts 12 9-6
F.Estersofpyridine-beta-carboxylic (nicotinic )acid;diethylamide of
nicotinicacid(nikethamide )anditssalts 14 11-2
G.Quinoline anditssalts 17 13-6
H.2,3-Dimethyl-1-phenyl-5-pyrazolone (phenazone )and4-dimethylamino -
2,3-dimethyl-1-phenyl-5-pyrazolone (amidopyrin ),andtheirderivatives :
I.2,3-Dimethyl-1-phenyl-4 -isopropyl-5-pyrazolone (propyphenazone ).. 15 10-4
II.Other 25 17-5
IJ.Nucleicacidsandtheirsalts 18 14-4
K.3-Picoline 12 9-6
L.Di(benzothiazol-2-yl )disulphide ;mercaptobenzimidazole ;mercapto­
benzothiazole anditssalts 18 14-4

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29.35
(continued)M.Santonin
N.Coumarin ,methylcoumarin andethylcoumarin13
188
14-4
O.Phenolphthalein 18 14-4
P.1-Methyl-4-(N-phenyl-2-thenylamino)piperidine
(thenalidine )anditstartratesandmaleates ;
10-[2-(1-Methyl-2-piperidyl)ethyl]-2-methylthiophenothiazine
(thioridazine )anditssalts;
4-(3-Hydroxyphenyl)-1-methyl-4-propionylpiperidine
hydrochloride (ketobemidone hydrochloride );
2-(l-Naphthylmethyl)-2-imidazoline hydrochloride
(naphazoline hydrochloride )and
2-(1-naphthylmethyl)-2-imidazoline nitrate(naphazoline nitrate);
2-[N-(3-Hydroxyphenyl )-p-toluidinomethyl ]-2-imidazoline
(phentolamine );
4-Butyl-l,2-diphenylpyrazolidine-3,5-dione (phenylbutazone );
5-(3-Dimethylaminopropyl)-10,11-dihydrodibenz[b,f]azepine
hydrochloride (Imipramine hydrochloride );
0,0-Diethyl 0-6-methyl-2- isopropylpyrimidin-4-yl
phosphorothioate (diazinon);
2-Chloro-4,6-di(ethylamino)-1,3,5-triazine (simazine);
2-Chloro-4-ethylamino-6- isopropylamino-1,3,5-triazine (atrazine);
(+)-3-Methoxy-N-methylmorphinan (dextromethorphan )anditssalts;
6-Allyl-5,7-dihydrobenz[c,e]azepine (azapetine )anditssalts;
7-ChIoro-2-methylamino-5-phenylbenzo-3H-1,4-diazepine
4-oxide (chlordiazepoxide )anditssalts;
N-isoNicotinoyl-N '-/sopropylhydrazine (iproniazid );
1,2,3,4-Tetrahydro-2-methyl-9-phenyl-2-azafluorene
(phenindamine )anditssalts;
3-Dimethylcarbamoyloxy-1-methylpyridinium bromide
(pyridostigmine bromide);
2-Chloro-10-(3-dimethylaminopropylidene)-9-thiaanthracene
(chlorprothixene );
2-Benzyl-2-imidazoline hydrochloride (tolazolinehydrochloride );
2-Chloro-4,6-di(isopropylamino)-1,3,5-triazine (propazine );
2-Ethylthio-10-[3-4-methylpiperazin-1-yl)propyl]phenothiazine
(thiethylperazine );
Halogenated quinolinederivatives ;
Quinoline-carboxylic acidderivatives16 8-4
Q.Other 16 104
29.36 Sulphonamides 18 11-2
29.37 Sultones andsultams
XI.PROVITAMINS ,VITAMINS ,HORMONES ANDENZYMES ,
NATURAL ORREPRODUCED BYSYNTHESIS17 13-6
29.38 Provitamins andvitamins,naturalorreproduced bysynthesis (including
naturalconcentrates ),derivatives thereofusedprimarily asvitamins,and
intermixtures oftheforegoing ,whetherornotinanysolvent:
A.Provitamins ,unmixed,whetherornotinaqueoussolution 14 7-1

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29.38 B.Vitamins,unmixed,whetherornotinaqueoussolution :
(continued ) I.Vitamins A
II.Vitamins B2,Be,Be,B12andH.9
94-5
5-8
III.Vitamin B9 18 14-4
IV.Vitamin C 12 9-6
V.Othervitamins 14 9-1
C.Naturalconcentrates ofvitamins :
I.Naturalconcentrates ofvitamins A+D 9 5-6
II.Other 14 11-2
D.Intermixtures ,whetherornotinanysolvent;non-aqueous solutions
ofprovitamins orvitamins 18 11-7
29.39 Hormones ,naturalorreproduced bysynthesis ;derivatives thereof,used
primarily ashormones ;othersteroidsusedprimarilyashormones :
A.Adrenaline 17 13-6
B.Insulin 16 12-8
C.Pituitary (anterior)andsimilarhormones :
LGonadotrophic hormones 11 8-8
II.Other 15 12
D.Adrenal (cortex)hormones :
I.Cortisone andhydrocortisone ,andtheiracetates;prednisone and
prednisolone 11 8-8
II.Other 14 11-2
E.Otherhormones andothersteroids 14 11-2
29.40 Enzymes
XII.GLYCOSIDES ANDVEGETABLE ALKALOIDS ,NATURAL OR
REPRODUCED BYSYNTHESIS ,ANDTHEIRSALTS,ETHERS ,
ESTERSANDOTHER DERIVATIVES13 10-4
29.41 Glycosides ,naturalorreproduced bysynthesis,andtheirsalts,ethers,
estersandotherderivatives :
A.Digitalisglycosides 12 9-6
B.Glycyrrhizic acidandglycyrrhizates 11 8-8
C.Rutinanditsderivatives 18 14-4
D.Other 14 11-2

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29.42 Vegetable alkaloids,naturalorreproduced bysynthesis,andtheirsalts,
ethers,estersandotherderivatives :
A.Oftheopiumgroup:
I.Thebaine anditssalts 13 10-4
II.Other 17 13-6
B.Ofcinchona :
I.Quinineandquininesulphate 9 7-2
II.Other 12 9-6
C.Otheralkaloids :
I.Caffeine anditssalts 13 10-4
II.Cocaineanditssalts:
a)Crudecocaine 5 Free
b)Other 17 11-2
III.Emetineanditssalts 10 8
IV.Ephedrines andtheirsalts 16 12-8
V.Theobromine anditsderivatives 10 8
VI.Theophylline andtheophylline-diaminoethane (aminophyllin ),and
theirsalts17 13-6
VII.Other 13 8-4
XIII.OTHERORGANIC COMPOUNDS
29.43 Sugars,chemically pure,otherthansucrose,glucoseandlactose;sugar
ethersandsugaresters,andtheirsalts,otherthanproductsofheadings
Nos29.39,29.41and29.42:
A.Rhamnose ,raffinoseandmannose 15 —
B.Other 20 —
29.44 Antibiotics :
A.Pènicillins 21 16-8
B.Chloramphenicol 13 10-4
C.Otherantibiotics 9 8
29.45 Otherorganiccompounds 20 16

NoL295/156 OfficialJournaloftheEuropean Communities1.11.74
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Notes
1.ForthepurposesofheadingNo30.03,"medicaments "meansgoods(otherthanfoodsorbeverages suchas
dietetic,diabeticorfortifiedfoods,tonicbeverages ,spawater)notfallingwithinheadingNo30.02or30.04
whichareeither:
(a)Productscomprising twoormoreconstituents whichhavebeenmixedorcompounded togetherforthera­
peuticorprophylactic uses;or
(b)Unmixedproductssuitableforsuchusesputupinmeasureddosesorinformsorinpackingsofakind
soldbyretailfortherapeutic orprophylactic purposes .
Forthepurposesoftheseprovisions andofNote3(d)tothisChapter,thefollowingaretobetreated :
(A)Asunmixedproducts :
(1)Unmixedproductsdissolvedinwater;
(2)AllgoodsfallinginChapter28or29;and
(3)SimplevegetableextractsfallinginheadingNo13.03,merelystandardised ordissolvedinanysolvent;
(B)Asproductswhichhavebeenmixed:
(1)Colloidalsolutionsandsuspensions (otherthancolloidalsulphur );
(2)Vegetable extractsobtainedbythetreatment ofmixturesofvegetablematerials ;and
(3)Saltsandconcentrates obtainedbyevaporating naturalmineralwaters.
2.TheheadingsofthisChapteraretobetakennottoapplyto:
(a)Aqueousdistillatesandaqueoussolutionsofessentialoils,suitableformedicinal uses(headingNo33.05);
(b)Dentifrices ofallkinds,includingthosehavingtherapeutic orprophylactic properties ,whicharetobecon­
sideredasfallingwithinheadingNo33.06,or
(c)SoaporotherproductsofheadingNo34.01containing addedmedicaments .
3.HeadingNo30.05istobetakentoapply,andtoapplyonly,to:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerials ;
(b)Sterilelaminaria andsterilelaminaria tents;
(c)Sterileabsorbable surgicalhaemostatics ;
(d)Opacifying preparations forX-rayexaminations anddiagnostic reagents (excludingthoseofheadingNo
30.02)designedtobeadministered tothepatient,beingunmixedproductsputupinmeasured dosesor
productsconsisting oftwoormoreproductswhichhavebeenmixedorcompounded togetherforsuchuses;
(e)Blood-grouping reagents ;
(f)Dentalcementsandotherdentalfillings;and
(g)First-aidboxesandkits.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/157
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Heading
number Description autonomous
»/.conventional
Vo
1 2 3 4
30.01 Organo-therapeutic glandsorotherorgans,dried,whetherornot
powdered ;organo-therapeutic extractsofglandsorotherorgansorof
theirsecretions ;otheranimalsubstances preparedfortherapeutic or
prophylactic uses,notelsewhere specifiedorincluded :
A.Glandsorotherorgans,dried:
I.Powdered
II.Notpowdered
B.Other10
8
118
6-4
8-8
30.02 Antisera ;microbial vaccines,toxins,microbial cultures (includingferments
butexcluding yeasts)andsimilarproducts :
A.Antisera andvaccines 15 9-6
B.Microbial cultures 17 13-6
C.Other 14 11-2
30.03 Medicaments (includingveterinary medicaments ):
A.Notputupinformsorinpackingsofakindsoldbyretail:
I.Containing iodineoriodinecompounds 29 20-3
II.Other:
a)Containing penicillin ,streptomycin ortheirderivatives :
1.Containing penicillinoritsderivatives 17 13-2
2.Other 17 11-2
b)Other 15 7-8
B.Putupinformsorinpackingsofakindsoldbyretail:
I.Containing iodineoriodinecompounds 34 23-8
II.Other:
a)Containing penicillin ,streptomycin ortheirderivatives 22 17-6
b)Other 20 10-4
30.04 Wadding ,gauze,bandages andsimilararticles (forexample,dressings,
adhesiveplasters,poultices),impregnated orcoatedwithpharmaceutical
substances orputupinretailpackingsformedicalorsurgicalpurposes,
otherthangoodsspecifiedinNote3tothisChapter 17 11-2
30.05 Otherpharmaceutical goods 15 12

NoL295/158 OfficialJournaloftheEuropean Communities1.11.74
CHAPTER 31
FERTILISERS
Notes
1.HeadingNo31.02istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyare
notputupintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Sodiumnitratecontaining notmorethan16-3%byweightofnitrogen ;
(ii)Ammonium nitrate,whetherornotpure;
(iii)Ammonium sulphonitrate ,whetherornotpure;
(iv)Ammonium sulphate,whetherornotpure;
(v)Calciumnitratecontaining notmorethan16%byweightofnitrogen ;
(vi)Calciumnitrate-magnesium nitrate,whetherornotpure;
(vii)Calciumcyanamide containing notmorethan25%byweightofnitrogen,whetherornottreated
withoil;
(viii)Urea,whetherornotpure.
(B)Fertilisersconsisting ofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together .
(C)Fertilisersconsistingofammonium chlorideorofanyofthegoodsdescribedin(A)or(B)above,butwithout
quantitative criteria,mixedwithchalk,gypsumorotherinorganicnon-fertilising substances .
(D)Liquidfertilisersconsisting ofthegoodsofsubparagraphs 1(A)(ii)or(viii)above,orofmixturesofthose
goods,inanaqueousorliquidammoniasolution .
2.HeadingNo31.03istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyarenot
putupintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Basicslag;
(ii)Disintegrated (calcined)calciumphosphates (thermophosphates andfusedphosphates )andcalcined
naturalaluminium calciumphosphates ;
(iii)Superphosphates (single,doubleortriple);
(iv)Calciumhydrogenphosphate containing notlessthan0*2%byweightoffluorine.
(B)Fertilisers consisting ofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together .
(C)Fertilisers consisting ofanyofthegoodsdescribedin(A)or(B)above,butwithoutquantitative criteria,
mixedwithchalk,gypsumorotherinorganicnon-fertilising substances .
3.HeadingNo31.04istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyare
notputupintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Crudenaturalpotassium salts(forexample,carnallite ,kainiteandsylvinite );
(ii)Crudepotassium saltsobtainedbythetreatment ofresiduesofbeetmolasses ;
(iii)Potassium chloride,whetherornotpure,exceptasprovidedinNote6.(c)below;
(iv)Potassium sulphatecontaining notmorethan52%byweightofK2O;
(v)Magnesium sulphate-potassium sulphatecontaining notmorethan30%byweightofK2O.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/159
(B)Fertilisersconsisting ofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together .
4.Monoammonium anddiammonium orthophosphates ,whetherornotpure,andmixturesthereof,aretobe
classifiedinheadingNo31.05.
5.Forthepurposesofthequantitative criteriaspecifiedinNotes1(A),2(A)and3(A)above,thecalculation is
tobemadeonthedryanhydrous product .
6.ThisChapterdoesnotcover:
(a)AnimalbloodofheadingNo05.15;
(b)Separatechemically definedcompounds (otherthanthoseanswering tothedescriptions inNote1(A),
2(A),3(A)or4above);or
(c)Culturedpotassium chloridecrystals (otherthanopticalelements )weighingnotlessthan2-5geach,of
headingNo38.19;opticalelementsofpotassium chloride (headingNo90.01).
Heading
number DescriptionRateofDuty
autonomous
•/·conventional
'/»
1 2 3 4
31.01 Guanoandothernaturalanimalorvegetable fertilisers,whetherornot
mixedtogether,butnotchemically treated Free Free
31.02 Mineralorchemicalfertilisers,nitrogenous :
A.Naturalsodiumnitrate (a) Free Free
B.Ureacontaining morethan45%byweightofnitrogenonthedry
anhydrous product 16 12-8
C.Other 10 8
31.03 Mineralorchemicalfertilisers ,phosphatic :
A.Mentioned inNote2(A)tothisChapter :
I.Superphosphates ; 6 4-8
II.Other Free Free
B.Mentioned inNote2(B)or(C)tothisChapter 4 2-4
31.04 Mineralorchemicalfertilisers ,potassic :
A.Mentioned inNote3(A)tothisChapter Free Free
B.Mentioned inNote3(B)tothisChapter 3 2-4
31.05 Otherfertilisers ;goodsofthepresentChapterintablets,lozengesand
similarpreparedformsorinpackingsofagrossweightnotexceeding
10kg:
A.Otherfertilisers :
I.Containing thethreefertilising substances :nitrogen,phosphorus
andpotassium 7 6-6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

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V.conventional
•/o
1 2 3 4
31.05
(continued )A.II.Containing thetwofertilisingsubstances :nitrogenandphosphorus :
a)Ammonium phosphates 7 6-6
b)Containing phosphates andnitrates 7 6-6
c)Other:
1."Withanitrogencontentexceeding 10°/obyweight 10 8
2.Other 7 4-8
III.Containing thetwofertilising substances :nitrogenandpotassium :
a)Naturalpotassicsodiumnitrate,consisting ofanaturalmixture
ofsodiumnitrateandpotassium nitrate(theproportion ofthe
latterelementmaybeashighas44%),ofatotalnitrogen
contentnotexceeding 16-3%byweight(a) 10 Free
b)Other:
1.Withanitrogencontentexceeding 10%byweight 10 8
2.Other 7 4-8,
IV.Other:
a)Withanitrogencontentexceeding 10%byweight 10 8
b)Other 4 3-2
B.GoodsofthepresentChapterintablets,lozengesandsimilarprepared
formsorinpackingsofagrossweightnotexceeding 10kg 11 8-8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/161
CHAPTER 32
TANNING ANDDYEINGEXTRACTS ;TANNINS ANDTHEIRDERIVATIVES ;DYES,COLOURS ,
PAINTSANDVARNISHES ;PUTTY,FILLERS ANDSTOPPINGS ;INKS
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedelementsandcompounds (exceptthosefallingwithinheadingNo32.04or
32.05,inorganicproductsofakindusedasluminophores (headingNo32.07),andalsodyesorothercolouring
matterinformsorpackingsofakindsoldbyretailfallingwithinheadingNo32.09);or
(b)Tannatesandothertanningderivatives ofproductsfallingwithinheadingNos29.38to29.42,29.44or
35.01to35.04.
2.HeadingNo32.05istobetakentoincludemixturesofstabiliseddiazonium saltsandcouplingcompounds for
theproduction ofinsolubleazoicdyestuffsonthefibre.
3.HeadingNos32.05,32.06and32.07aretobetakentoapplyalsotopreparations basedon,respectively ,
syntheticorganicdyestuffs (includingpigmentdyestuffs),colourlakesandothercolouringmatter,ofakind
usedforcolouringinthemassartificialplastics,rubberorsimilarmaterialsorasingredients inpreparations
forprintingtextiles.Theheadingsarenottobeapplied,however,topreparedpigmentsfallingwithinheading
No32.09.
4.HeadingNo32.09istobetakentoincludesolutions (otherthancollodions )consisting ofanyoftheproducts
specifiedinheadingNos39.01to39.06involatileorganicsolventsif,andonlyif,theweightofthesolvent
exceeds50%oftheweightofthesolution .
5.Theexpression "colouringmatter"inthisChapterdoesnotincludeproductsofakindusedasextendersinoil
paints,whetherornottheyarealsosuitableforcolouringdistempers .
6.Theexpression "stampingfoils"inheadingNo32.09istobetakentoapplyonlytoproductsofakindusedfor
printing,forexample ,bookcoversorhatbands,andconsisting of:
(a)Thinsheetscomposed ofmetallicpowder (includingpowderofpreciousmetal),orpigment,agglomerated
withglue,gelatinorotherbinder;or
(b)Metal(forexample,goldoraluminium )orpigment,depositedonpaper,artificialplasticmaterialorother
support .
RateofDuty
Heading
number Description autonomous conventional
•/. %
1 2 3 4
32.01 Tanningextractsofvegetableongin:
A.Ofwattle (mimosa ) 10(a) 9
B.Ofquebracho Free Free
C.Ofsumach,ofvallonia,ofoakorofchestnut 9—
D.Other 9 8(b)
(a)Dutyratereducedto3%(suspension )foranindefinite period.
(b)Dutyratereducedto4%inrespectofeucalyptus tanningextracts,withinthelimitsofanannualtariffquotaof250metrictonstobegrantedbythe
competent authorities oftheE.C.

NoL295/162 OfficialJournaloftheEuropeanCommunities1.11.74
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
32.02 Tannins (tannicacids),includingwater-extracted gall-nuttannin,andtheir
salts,ethers,estersandotherderivatives 10 8
32.03 Synthetic organictanningsubstances ,andinorganic tanningsubstances ;
tanningpreparations ,whetherornotcontaining naturaltanningma­
terials;enzymatic preparations forpre-tanning (forexample,ofenzymatic ,
pancreatic orbacterialorigin) 10 8
32.04 Colouring matterofvegetableorigin(includingdyewoodextractandother
vegetabledyeingextracts,butexcludingindigo)orofanimalorigin:
A.Colouringmatterofvegetableorigin:
I.Blackcutch(acaciacatechu) Free Free
II.ExtractsofPersianberriesandofmadder;woad 6 4-8
III.Litmus 3 2-4
IV.Other 9 5-6
B.Colouring matterofanimalorigin 10 8
32.05 Syntheticorganicdyestuffs (includingpigmentdyestuffs);syntheticorganic
productsofakindusedasluminophores ;productsofthekindknownas
opticalbleachingagents,substantive tothefibre;naturalindigo:
A.Synthetic organicdyestuffs17 10
B.Preparations mentioned inNote3tothisChapter 20 14
C.Syntheticorganicproductsofakindusedasluminophores 19 16-8
D.Productsofthekindknownasopticalbleaching agents,substantive
tothefibre 17 9-5
E.Naturalindigo9 8-4
32.06 Colourlakes 16 14
32.07 Othercolouringmatter;inorganicproductsofakindusedasluminophores :
A.Othercolouringmatter:
I.Mineralblacks,notelsewhere specifiedorincluded 9 7-2
II.Solublevandykebrownandsimilarproducts 9 7-2
III.Pigmentswithabasisofzincsulphide (lithoponeandthelike).... 12 9-6
IV.Pigmentswithabasisoftitaniumoxide 15 9-6
V.Pigmentswithabasisoflead,barium,zincorstrontium chromâtes :
a)Molybdenum red 11 8-8
b)Other 17 13-6
VI.Other:
a)Magnetite Free 7
b)Other 14 11-2

1.11.74 OfficialJournaloftheEuropean Communities NoL295/163
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number Description autonomous
•/.conventional
·/. \
1 2 3 4
32.07
(continued )B.Preparations mentioned inNote3tothisChapter
C.Inorganicproductsofakindusedasluminophores16
1212-8
8
32.08 Preparedpigments,preparedopacifiers andpreparedcolours,vitrifiable
enamelsandglazes,liquidlustresandsimilarproducts,ofthekindused
intheceramic,enamelling andglassindustries ;engobes (slips);glassfrit
andotherglass,intheformofpowder,granulesorflakes:
A.Preparedpigments ,preparedopacifiersandpreparedcolours 15 12
B.Vitrifiable enamelsandglazes 16 10-4
C.Liquidlustresandsimilarproducts ;engobes (slips) 13 8
D.Glassfritandotherglass,intheformofpowder,granulesorflakes.... 8 4-8
32.09 Varnishesandlacquers;distempers ;preparedwaterpigmentsofthekind
usedforfinishingleather;paintsandenamels;pigmentsinlinseedoil,
whitespirit,spiritsofturpentine ,varnishorotherpaintorenamelmedia;
stamping foils;dyesorothercolouring matterinformsorpackingsof
akindsoldbyretail:
A.Varnishes andlacquers;distempers ;preparedwaterpigmentsofthe
kindusedforfinishingleather;paintsanaenamels;pigmentsinlinseed
oil,whitespirit,spiritsofturpentine ,varnishorotherpaintorenamel
media:
I.Pearlessence 16 12-8
II.Other 19 12
B.Stamping foils 17 11-2
C.Dyesorothercolouringmatterinformsorpackingsofakindsold
byretail 16 12-8
32.10 Artists',students'andsignboard painters'colours,modifying tints,amuse­
mentcoloursandthelike,intablets,tubes,jars,bottles,pansorin
similarformsorpackings,including suchcoloursinsetsoroutfits,with
orwithoutbrushes,palettesorotheraccessories 22 14-4
32.11 Prepareddriers 17 11-2
32.12 Glaziers'putty;graftingputty;painters'fillings;non-refractory surfacing
preparations ;stopping,sealingandsimilarmastics,includingresinmastics
andcements 11 7-2
32.13 Writingink,printinginkandotherinks:
A.Writingordrawingink 15 12
B.Printingink 18 11-2
C.Otherinks 16 12-8

NoL295/164 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 33
ESSENTIAL OILSANDRESINOIDS ;PERFUMERY ,COSMETICS ANDTOILETPREPARATIONS
Notes
1.ThisChapterdoesnotcover:
(a)Compound alcoholicpreparations (knownas"concentrated extracts"),forthemanufacture ofbeverages ,
ofheadingNo22.09;
(b)SoapandotherproductsfallingwithinheadingNo34.01;or
(c)Spiritsofturpentine orotherproductsfallingwithinheadingNo38.07.
2.HeadingNo33.06istobetakentoapply,interalia,to:
(a)Preparedroomdeodorisers ,whetherornotperfumed ;
(b)Products,whetherornotmixed(otherthanthoseofheadingNo33.05),suitableforuseasperfumery
cosmetics ,ortoiletpreparations orasroomdeodorisers ,putupinpackingsofakindsoldbyretailforsuch
use.
RateofDuty
Heading
number Description autonomous
•/«conventional
•/.
1 2 3 4
33.01 Essentialoils(terpeneless ornot);concretesandabsolutes ;resinoids :
A.Essentialoils,notterpeneless :
I.Ofcitrusfruit 12 11
II.Other:
a)Geranium ,clove,niaouliandylang-ylang oils 5 3-2
b)Other Free (a)
B.Essentialoils,terpeneless :
I.Ofcitrusfruit 12 12
II.Other 10 6-4
C.Resinoids 7 5-6
33.02 Terpenicby-products ofthedeterpenation ofessentialoils 10 6-4
33.03 Concentrates ofessentialoilsinfats,infixedoils,orinwaxesorthe
like,obtainedbycoldabsorption orbymaceration 9 7-2
33.04 Mixtures oftwoormoreodoriferous substances (naturalorartificial )
andmixtures (including alcoholicsolutions )withabasisofoneormore
ofthesesubstances ,ofakindusedasrawmaterialsintheperfumery ,
food,drinkorotherindustries 10 8
fa)SeeAnnex.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/165
RateofDuty
Heading
number Description autonomous
•/»conventional
•/.
1 2 3 4
33.05 Aqueousdistillatesandaqueoussolutionsofessentialoils,includingsuch
productssuitableformedicinal uses 12 9-6
33.06 Perfumery ,cosmeticsandtoiletpreparations :
A.Shavingcreams
B.Other20
1812-8
11-2

NoL295/166 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 34
SOAP,ORGANIC SURFACE-ACTIVE AGENTS ,WASHING PREPARATIONS ,
LUBRICATING PREPARATIONS ,ARTIFICIAL WAXES,PREPARED WAXES,POLISHING
ANDSCOURING PREPARATIONS ,CANDLES ANDSIMILAR ARTICLES ,MODELLING PASTES
AND"DENTAL WAXES"
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedcompounds ;or
(b)Dentifrices ,shavingcreamsorshampoos containing soapororganicsurface-active agents(headingNo33.06).
2.ForthepurposesofheadingNo34.01,theexpression "soap"istobetakentoapplyonlytosoapsolublein
water.SoapandotherproductsfallingwithinheadingNo34.01maycontainaddedsubstances (forexample,
disinfectants ,abrasivepowders ,fillersormedicaments ).Productscontaining abrasivepowdersremainclassi­
fiedinheadingNo34.01onlyifintheformofbars,cakesormouldedpiecesorshapes.Inotherformstheyare
tobeclassifiedinheadingNo34.05as"scouringpowdersandsimilarpreparations ".
3.ThereferenceinheadingNo34.03topetroleum oilsandoilsobtainedfrombituminous mineralsistobetaken
toapplytotheproductsdefinedinNote3ofChapter27.
4.InheadingNo34.04theexpression "preparedwaxes,notemulsified orcontaining solvents"istobetakento
applyonlyto:
(A)Mixturesofanimalwaxes,mixturesofvegetablewaxesormixturesofartificialwaxes;
(B)Mixturesofdifferentclassesofwaxes(animal,vegetable ,mineralorartificial );and
(C)Mixturesofwaxyconsistency notemulsified orcontaining solvents,withabasisofoneormorewaxes
andcontaining fats,resins,mineralsubstances orothermaterials .
Theheadingistobetakennottoapplyto:
(a)WaxesfallingwithinheadingNo27.13;or
(b)Separateanimalwaxesandseparatevegetablewaxes,merelycoloured .
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
34.01 Soap;organicsurface-active productsandpreparations foruseassoap,
intheformofbars,cakesormouldedpiecesorshapes,whetherornot
combined withsoap 19 12
34.02 Organicsurface-active agents;surface-active preparations andwashing
preparations ,whetherornotcontaining soap 17 12

1.11.74 OfficialJournaloftheEuropean Communities NoL295/167
RateofDuty
Heading
number Description autonomous
V.conventional
·/.
1 2 3 4
34.03 Lubricating preparations ,andpreparations ofakindusedforoilor
greasetreatment oftextiles,leatherorothermaterials ,butnotincluding
preparations containing70%ormorebyweightofpetroleumoilsorof
oilsobtainedfrombituminous minerals :
A.Containing petroleum oilsoroilsobtainedfrombituminous minerals .. 10 6-4
B.Other 10 6-4
34.04 Artificial waxes(including water-soluble waxes);prepared waxes,not
emulsified orcontaining solvents 12 8
34.05 Polishesandcreams,forfootwear ,furnitureorfloors,metalpolishes,
scouringpowdersandsimilarpreparations ,butexcludingpreparedwaxes
fallingwithinheadingNo34.04 15 9-6
34.06 Candles,tapers,night-lights andthelike 16 12-8
34.07 Modelling pastes(includingthoseputupforchildren's amusement and
assortedmodelling pastes);preparations ofakindknownas"dentalwax"
oras"dentalimpression compounds ",inplates,horseshoe shapes,sticks
andsimilarforms 16 10-4

NoL295/168 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 35
ALBUMINOID ALSUBSTANCES ;GLUES
Notes
1.ThisChapterdoesnotcover:
(a)Proteinsubstances putupasmedicaments (headingNo30.03);or
(b)Gelatinpostcardsandotherproductsoftheprintingindustry (Chapter49).
2.ForthepurposesofheadingNo35.05,theterm"dextrins"istobetakentoapplytostarchdegradation products
withareducingsugarcontent,expressed asdextroseonthedrysubstance ,notexceeding 10%.Suchproducts
withareducingsugarcontentexceeding 10%fallinheadingNo17.02.
Heading
number DescriptionRateofDuty
autonomous
•/.
iconventional
•/.
1 2 3 4
35.01 Casein,caseinates andothercaseinderivatives ;caseinglues:
A.Casein :
I.Forthemanufacture ofregenerated textilefibres(a) 2 2
II.Forindustrial usesotherthanthemanufacture offoodstuffs or
fodder (a) 6 5
III.Other 14
B.Caseinglues 13
C.Other 10 10
35.02 Albumins,albuminates andotheralbuminderivatives :
A.Albumins :
I.Unfit,ortoberenderedunfit,forhumanconsumption (b) Free Free
II.Other:
a)Ovalbumin andlactalbumin :
1.Dried(forexample,insheets,scales,flakes,powder) 10(c)—
2.Other 10(c)—
b)Other 10
B.Albuminates andotheralbumin derivatives 12 12
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Entryunderthissubheading ofalbuminstoberendered unfitforhumanconsumption issubjecttoconditions tobedetermined bythecom
petentauthorities .
(c)Theodvaloremdutyissubstituted byaspecifictaxestablished inaccordance withtheprovisions ofCouncilRegulation No170/67/EEC.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/169
RateofDuty
Headingnumber Description autonomous
•/.conventional
•/.
1 2 3 4
35.03 Gelatin (including gelatininrectangles ,whetherornotcolouredor
surface-worked)andgelatinderivatives ;gluesderivedfrombones,hides,
nerves,tendonsorfromsimilarproducts,andfishglues;isinglass :
A.Isinglass 10 8
B.Other 15 12
35.04 Peptonesandotherproteinsubstances andtheirderivatives ;hidepowder,
whetherornotchromed 12
35.05 Dextrinsanddextringlues;solubleorroastedstarches;starchglues:
A.Dextrins ;solubleorroastedstarches 23-9
+vc14
+vc
B.Gluesmadefromdextrinorfromstarch,containing byweightof
thosematerials :
I.Lessthan25% 16-3
+vc13+vc
withamax.
of18
II.25%ormorebutlessthan55% 16-3
+vc13+vc
withamax.
of18
III.55%ormorebutlessthan80% 16-3
+vc13+vc
(withamax.
of18
IV.80%ormore 16-3
+vc13+vc
withamax.
of18
35.06 Preparedgluesnotelsewhere specifiedorincluded;productssuitablefor
useasgluesputupforsalebyretailasgluesinpackagesnotexceeding a
netweightof1kg:
A.Preparedgluesnotelsewherespecifiedorincluded :
I.Vegetable glues:
a)Obtainedfromnaturalgums 11 8-8
b)Other 19 15-2
II.Otherglues 16 12-8
B.Productssuitableforuseasgluesputupforsalebyretailasglues
inpackagesnotexceeding anetweightof1kg 19 15-2
/

NoL295/170 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 36
EXPLOSIVES ;PYROTECHNIC PRODUCTS ;MATCHES ;PYROPHORIC ALLOYS ;
CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1.ThisChapterdoesnotcoverseparatechemically definedcompounds otherthanthosedescribed inNote2(a
or(b)below.
2.HeadingNo36.08istobetakentoapplyonlyto:
(a)Metaldehyde ,hexamethylenetetramine andsimilarsubstances ,putupinforms(forexample,tablets,sticks
orsimilarforms)foruseasfuels;fuelswithabasisofalcohol,andsimilarpreparedfuels,insolidorsemi­
solidform;
(b)Liquidfuels(forexample ,petrol)ofakindusedinmechanical lighters,incontainers ofacapacitynot
exceeding 300cm3;and
(c)Resintorches,firelighters andthelike.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/o
1 2 3 4
36.01 Propellent powders :
A.Blackpowder (gunpowder)
B.Other8
116-4
8-8
36.02 Preparedexplosives ,otherthanpropellent powders 16 12-8
36.03 Mining,blastingandsafetyfuses 15 9-6
36.04 Percussion anddetonating caps;igniters;detonators 24 19-2
36.05 Pyrotechnic articles(forexample,fireworks ,railwayfogsignals,amorces,
rainrockets):"
A.Amorcesinstripsorrollsforlighters,miners'lampsandthelike
B.Other13
1810-4
11-2
36.06 Matches (excluding Bengalmatches ) 14 11-2
36.07 Ferro-cerium andotherpyrophoric alloysinallforms 15 9-6
36.08 Othercombustible preparations andproducts 19 1-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/171
CHAPTER 37
PHOTOGRAPHIC ANDCINEMATOGRAPHIC GOODS
Notes
1.ThisChapterdoesnotcoverwasteorscrapmaterials .
2.HeadingNo37.08istobetakentoapplyonlyto:
(a)Chemicalproductsmixedorcompounded forphotographic uses(forexample,sensitisedemulsions ,developers
andfixers);and
(b)Unmixedsubstances suitableforsuchusesandputupinmeasuredportionsorputupforsalebyretailin
aformreadyforuse.
Theheadingdoesnotapplytophotographic pastesorgums,varnishesorsimilarproducts .
Additional Notes
1.Inthecaseofsoundfilmsimportedintwobands(thebandbearingonlytheimagesandthebandusedfor
recordingthesound),eachbandistobeclassifiedinitsappropriate heading .
2.Theexpression "newsreels"(subheading 37.07B1)shallbetakentoapplytofilmsofalengthoflessthan330m
anddepictingcurrenteventsofapolitical,sporting,military,scientific,literary,folkloric,touristic,society,
etc..nature .
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
37.01 Photographic platesandfilmintheflat,sensitised,unexposed ,ofany
materialotherthanpaper,paperboard orcloth 21 13-6
37.02 Filminrolls,sensitised ,unexposed ,perforated ornot:
A.Ofawidthof35mmorless:
I.Microfilm ;filmforradiography andthegraphicarts 20 12-8
II.Other 20 8
B.Ofawidthofmorethan35mm 20 12-8
37.03 Sensitised paper,paperboard andcloth,unexposed orexposedbutnot
developed 23 14-4
37.04 Sensitisedplatesandfilm,exposedbutnotdeveloped ,negativeorpositive :
A.Cinematograph film:
I.Negatives ;intermediate positives Free Free
II.Otherpositives 2-35UAper
100metres1-52UAper
100metres
B.Other Free . Free

NoL295/172 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
"numberDescription autonomous
•/«conventional
•/.
1| 2 3 4
37.05 Plates,imperforated filmandperforated film(otherthancinematograph
film),exposedanddeveloped ,negativeorpositive:
A.Microfilm
B.Other5
124
8
37.06 Cinematograph film,exposedanddeveloped ,consisting onlyofsound
track,negativeorpositive Free a)
37.07 Othercinematograph film,exposedanddeveloped ,whetherornot
incorporating soundtrack,negativeorpositive:
Free Free A.Negatives ;intermediate positives .
B.Otherpositives :
I.Newsreels
II.Other,ofawidthof:
a)Lessthan10mm2-25UAper
100metres1-57UAper
100metres
0-50UAper
100metres
b)10mmormore,butlessthan34mm...
c)34mmormore,butlessthan54mm.
d)54mmormore0-32UAper
100metres
2-80UAper
100metres
3-20UAper
100metres
4UAper
100metres3-50UAper
100metres
5UAper
100metres
5UAper
100metres
37.08 Chemicalproductsandflashlightmaterials,ofakindandinaform
suitableforuseinphotography 15 96
(a)SeeAnnex .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/173
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedelementsorcompounds withtheexception ofthefollowing :
(1)Artificialgraphite (headingNo38.01);
(2)Disinfectants ,insecticides ,fungicides ,weed-killers ,anti-sprouting products ,ratpoisonsandsimilar
productsputupasdescribedinheadingNo38.11;
(3)Productsputupaschargesforfire-extinguishers orputupinfire-extinguishing grenades (heading
No38.17);
(4)ProductsspecifiedinNote2(a),2(c),2(d)or2(f)belcw.
(b)Mixtures ofchemicals andfoodstuffs ofakindusedinthepreparation ofhumanfoodstuffs (generally,
headingNo21.07).
(c)Medicaments (headingNo30.03).
2.HeadingNo38.19istobetakentoincludethefollowinggoodswhicharetobetakennottofallwithinany
otherheadingoftheTariff:
(a)Culturedcrystals (otherthanopticalelements )weighingnotlessthan2-5geach,ofmagnesium oxideor
ofthehalidesofthealkaliorofthealkaline-earth metals;
(b)Fuseloil;
(c)Inkremoversputupinpackingsforsalebyretail;'
(d)Stencilcorrectors putupinpackingsforsalebyretail;
(e)Ceramicfiringtesters,fusible(forexample,Segercones);
(f)Plastersspeciallypreparedforuseindentistry ;and
(g)ChemicalelementsofChapter28(forexample,siliconandselenium )dopedforuseinelectronics ,inthe
formofdiscs,wafersorsimilarforms,polishedornot,whetherornotcoatedwithauniformepitaxiallayer.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
38.01 Artificialgraphite;colloidalgraphite,otherthansuspensions inoil:
A.Artificialgraphite :
I.Inimmediate packingsofanetcapacityof1kgorless
II.Other
B.Naturalorartificialcolloidalgraphite10
6
96-4
4-6
5-6
38.02 Animalblack(forexample,boneblackandivoryblack),includingspent
animalblack 7 5-6

NoL295/174 OfficialJournal!oftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
38.03 Activated carbon (decolourising ,depolarising oradsorbent );activated
diatomite,activatedclay,activatedbauxiteandotheractivatednatural
mineralproducts :
A.Activated carbon 16 10-4
B.Other 14 8-8
38.04 Ammoniacal gasliquorsandspentoxideproduced incoalgas
purification 4 3-2
38.05 Talloil:
A.Crude 4 Free
B.Other 7 5-6
38.06 Concentrated sulphitelye 9 7-2
38.07 Spiritsofturpentine (gum,woodandsulphate )andotherterpenicsolvents
produced bythedistillation orothertreatment ofconiferous woods;
crudedipentene ;sulphiteturpentine ;pineoil(excluding "pineoils"not
richinterpineol):
A.Spiritsofturpentine 5 4
B.Sulphateturpentine ;crudedipentene 7 4
C.Other 7 4-8
38.08 Rosinandresinacids,andderivatives thereofotherthanestergums
includedinheadingNo39.05;rosinspiritandrosinoils;
A.Rosin,including "braisrésineux" 6 5
B.Rosinspiritsandrosinoils 7 4-8
C.Other 10 6-4
38.09 Woodtar;woodtaroils(otherthanthecomposite solventsandthinners
fallingwithinheadingNo38.18);woodcreosote;woodnaphtha;acetone
oil:
A.Woodtar 4 2-4
B.Woodnaphtha 16 12-8
C.Other ; 8 6-4
38.10 Vegetablepitchofallkinds;brewers'pitchandsimilarcompounds based
onrosinoronvegetablepitch;foundrycorebindersbasedonnatural
resinousproducts 8 6-4

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/175
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
38.11 Disinfectants ,insecticides ,fungicides ,weed-killers ,anti-sprouting products,
ratpoisonsandsimilarproducts,putupinformsorpackingsforsaleby
retailoraspreparations orasarticles(forexample,sulphur-treated bands,
wicksandcandles,fly-papers ):
A.Sulphurputupinformsforsalebyretailorinimmediate packings
ofanetcapacityof1kgorless
B.Preparations basedoncoppercompounds9
87-2
6-4
C.Other 15 9-6
38.12 Preparedglazings,prepareddressingsandpreparedmordants ,ofakind
usedinthetextile,paper,leatherorlikeindustries :
A.Preparedglazingsandprepareddressings :
I.Withabasisofamylaceous substances ,containing byweightof
thosesubstances :
a)Lessthan55%18-8
+vc13+vc
withamax.
of20
b)55%ormorebutlessthan70% 18-8
+vc13+vc
withamax.
of20
c)70%ormorebutlessthan83% 18-8
+vc13+vc
withamax.
of20
d)83%ormore 18-8
+vc13+vc
withamax.
of20
II.Other 14 8-8
B.Prepared mordants 14 11-2
38.13\Picklingpreparations formetalsurfaces;fluxesandotherauxiliary
preparations forsoldering ,brazingorwelding;soldering,brazingor
weldingpowdersandpastesconsisting ofmetalandothermaterials ;
preparations ofakindusedascoresorcoatingsforweldingrodsand
electrodes :
A.Picklingpreparations formetalsurfaces;soldering ,brazingorwelding
powdersandpastesconsisting ofmetalandothermaterials 14 11-2
B.Preparations ofakindusedascoresorcoatingsforweldingelectrodes
androds 9 5-6
C.Other 9 7-2

1.11.74 NoL295/176 OfficialJournaloftheEuropean Communities
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/o
1 2 3 4
38.14 Anti-knock preparations ,oxidation inhibitors ,guminhibitors ,viscosity
improvers ,anti-corrosive preparations andsimilarpreparedadditivesfor
mineraloils:
A.Anti-knock preparations basedontetraethyl-lead ("ethylfluid") 19 13
B.Other:
I.Forlubricants :
a)Containing petroleum oilsoroilsobtainedfrombituminous
minerals 13 8
b)Other 16 9
II.Anti-knock preparations basedontetramethyl-lead ,onethylmethyl­
leadoronmixturesoftetraethyl-lead andtetramethyl-lead 17 9
III.Other 17 9
/38.15 Prepared rubberaccelerators 16 10-4
38.16 Preparedculturemediafordevelopment ofmicro-organisms 11 7-2
38.17 Preparations andchargesforfire-extinguishers ;chargedfire-extinguishing
grenades 15 12
38.18 Composite solventsandthinnersforvarnishesandsimilarproducts 18 11-2
38.19 Chemicalproductsandpreparations ofthechemicaloralliedindustries
(includingthoseconsisting ofmixturesofnaturalproducts),notelsewhere
specifiedorincluded;residualproductsofthechemicaloralliedindustries ,
notelsewhere specifiedorincluded :
A.Fuseloil;dippel'soil7 5-6
B.Naphthenic acids6 4
C.Water-insoluble saltsofnaphthenic acids;estersofnaphthenic acids....12 8
D.Petroleum sulphonates ,excluding petroleum sulphonatesofalkali
metals,ofammonium orofethanolamines ;thiophenated sulphonic
acidsofoilsobtainedfrombituminous minerals,andtheirsalts 14 8-8
E.Mixedalkylbenzenes andmixedalkylnaphthalenes 13 10-4
F.Ionexchangers :
I.Basedonsulphonated carbon,orofnaturalmineralsubstances.... 9 7-2
II.Other 14 11-2
G.Catalysts 14 11-2
H.Gettersforvacuumtubes 12 96
IJ.Non-agglomerated mixturesofmetalcarbides 12 8

1.11.74 OfficialJournaloftheEuropean Communities NoL295/177
RateofDuty
Heading
numberDescription autonomous conventional
•/· •/.
1 2 3 4
38.19 K.Refractory cements,mortarsandsimilarcompositions 4 3-2
(continued )L.Alkalineironoxideforthepurification ofgas
M.Carbonaceous pastesforelectrodes9
107-2
8
N.Accumulator compounds basedoncadmium oxideornickel
hydroxide 15 12
O.Carbon (otherthanthatfallingwithinsubheading 38.01A)inmetal­
graphiteorothercompounds ,intheformofsmallplates,barsorother
semi-manufactures 6 4-8
P.Preparations knownas"liquidsforhydraulictransmission "(forexample,
hydraulic brakefluids)notcontaining orcontaining lessthan70%
byweightofpetroleum oilsoroilsobtained frombituminous
minerals .. 18 12-8
Q.Foundrycorebindersbasedonsyntheticresins 18 12-8
R.Anti-rustpreparations containing aminesasactiveelements 18 12-8
S.ChemicalelementsreferredtoinNote2(g)tothisChapter 9 14-4
T.Other 18 14-4

NoL295/178 OfficialJournaloftheEuropean Communities 1.11.74
SECTION VII
ARTIFICIAL RESINSANDPLASTIC MATERIALS ,CELLULOSE ESTERS
ANDETHERS ,ANDARTICLES THEREOF ;RUBBER ,
SYNTHETIC RUBBER ,FACTICE ,ANDARTICLES THEREOF
CHAPTER 39
ARTIFICIAL RESINSANDPLASTIC MATERIALS ,CELLULOSE ESTERSANDETHERS ;
ARTICLES THEREOF
Notes
1.ThisChapterdoesnotcover:
(a)StampingfoilsofheadingNo32.09;
(b)Artificialwaxes(headingNo34.04);
(c)Syntheticrubber,asdefinedforthepurposesofChapter40,orarticlesthereof;
(d)Saddleryorharness (headingNo42.01)ortravelgoods,handbagsorotherreceptacles fallingwithinheading
No42.02;
(e)Plaits,wickerwork orotherarticlesfallingwithinChapter46;
(f)GoodsfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear ,headgear ,umbrellas ,sunshades ,walking-sticks ,whips,riding-crops ,fansorpartsthereofor
otherarticlesfallingwithinSectionXII;
(h)ImitationjewelleryfallingwithinheadingNo71.16;
(ij)ArticlesfallingwithinSectionXVI(machinesandmechanical orelectricalappliances );
(k)PartsofaircraftorvehiclesfallingwithinSectionXVII;
(1)Opticalelementsofartificialplastics,spectacleframes,drawinginstruments orotherarticlesfallingwithin
Chapter90;
(m)ArticlesfallingwithinChapter91(forexample,clockorwatchcases);
(n)Musicalinstruments orpartsthereoforotherarticlesfallingwithinChapter92;
(o)FurnitureandotherarticlesofChapter94;
(p)BrushesorotherarticlesfallingwithinChapter96;
(q)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(r)Buttons,slidefasteners ,combs,mouthpieces orstemsforsmokingpipes,cigarette-holders orthelike,
partsofvacuumflasksorthelike,pens,propelling pencilsorotherarticlesfallingwithinChapter98.
2.HeadingsNos39.01and39.02aretobetakentoapplyonlytogoodsofakindproduced bychemicalsynthesis
answering tooneofthefollowingdescriptions :
(a)Artificialplasticsincludingartificialresins;
(b)Silicones ;
(c)Resols,liquidpolyisobutylene ,andsimilarartificialpolycondensation orpolymerisation products .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/179
3.HeadingNos39.01to39.06aretobetakentoapplytomaterialsinthefollowingformsonly:
(a)Liquidorpasty(includingemulsions ,dispersions andsolutions );
(b)Blocks,lumps,powders (includingmouldingpowders),granules,flakesandsimilarbulkforms;
(c)Monofilofwhichanycross-sectional dimension exceeds1mm;seamlesstubes,rods,sticksandprofileshapes,
whetherornotsurface-worked butnototherwiseworked;
(d)Plates,sheets,film,foilandstrip(otherthanthatclassifiedinheadingNo51.02bytheapplication ofNote4
toChapter51),whetherornotprintedorotherwise surface-worked,uncutorcutintorectanglesbutnot
furtherworked (evenif,whensocut,theybecomearticlesreadyforuse);
(e)Wasteandscrap.
Additional Note
Subheading 39.02CIistobetakentoincludepolyethylene slightlymodifiedbysmallquantities ofotherolefins.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
39.01 Condensation ,polycondensation andpolyaddition products,whetheror
notmodifiedorpolymerised ,andwhetherornotlinear(forexample,
phenoplasts ,aminoplasts ,alkyds,polyallylesters,andotherunsaturated
polyesters ,silicones ):
A.Ionexchangers 19 12
B.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 10-4
C.Other:
I.Phenoplasts :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 15 12
b)Inotherforms 17 12-8
II.Aminoplasts :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter15 12
b)Inotherforms 17 13-6
III.Alkydsandotherpolyesters 20 16
IV.Polyamides 22 16
V.Polyurethanes 22 17-6
VI.Silicones 20 17-6
VII.Other 20 14-4
39.02 Polymerisation andcopolymerisation products (forexample,polyethylene ,
polytetrahaloethylenes ,polyisobutylene ,polystyrene ,polyvinyl chloride,
polyvinylacetate,polyvinylchloroacetate andotherpolyvinylderivatives ,
polyacrylic andpolymethacrylic derivatives ,coumarone-indene resins):
A.Ionexchangers 22 14-4
B.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 10-4

NoL295/180 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 S 4
39.02 C.Other:
(continued )LPolyethylene :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 20 16
b)Inotherforms 23 18-4
II.Polytetrahaloethylenes 23 14-4
III.Polysulphohaloethylenes 23 18-4
IV.Polypropylene 23 18-4
V.Polyisobutylene 23 18-4
VI.Polystyrene andcopolymers ofstyrene:
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 20 16
b)Inotherforms 23 18-4
VII.Polyvinylchloride :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 20 16
'b)Inotherforms 23 18-4
VIII.Polyvinylidene chloride;copolymers ofvinylidene chloridewith
vinylchloride 19 15-2
IX.Polyvinylacetate 19 12
X.Copolymers ofvinylchloridewithvinylacetate 21 16-8
XI.Polyvinylalcohols,acetalsandethers 21 13-6
XII.Acrylicpolymers ,methacrylic polymers andacrylofcnethacrylic
copolymers 21 16-8
XIII.Coumarone resins,indeneresinsandcoumarone-indene resins 19 12
XIV.Otherpolymerisation orcopolymerisation products :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter21 16-8
b)Inotherforms23 18-4
39.03 Regenerated cellulose;cellulosenitrate,celluloseacetateandothercel­
luloseesters,celluloseethersandotherchemicalderivatives ofcellulose,
plasticised ornot(forexample,collodions ,celluloid);vulcanised fibre:
A.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 10-4
B.Other:
I.Regenerated cellulose :
a)Expanded ,foamorsponge 22 17*6
b)Other:
1.Sheets,filmorstrip,coiledornot,ofathickness ofless
than0-75mm v 23 18-4
2.Other 19 12
c)Wasteandscrap 16 10-4

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/181
RateofDuty
Heading
numberDescription autonomous
%conventional
%
1 2 3 4
39.03
(continued )
20
1216
96
15
17
1412
13-6
11-2B.II.Cellulose nitrates :
a)Notplasticised :
1.Collodions andcelloidin
2.Other
b)Plasticised :
1.Withcamphororotherwise (forexample,celluloid):
aa)Filminrollsorinstrips,forcinematography or
photography
bb)Other
2.Wasteandscrap
III.Cellulose acetates :
a)Notplasticised :
b)Plasticised :
1.Productsknownasmouldingpowders
2.Filminrollsorinstrips,forcinematography or
photography
3.Sheets,filmorstrip,coiledornot,ofathicknessofless
than0-75mm
4.Other:
aa)Wasteandscrap
bb)Other
IV.Othercelluloseesters:
a)Notplasticised
b)Plasticised :
1.Productsknownasmouldingpowders
2.Filminrollsorinstrips,forcinematography or
photography
3.Sheets,filmorstrip,coiledornot,ofathicknessofless
than0-75mm
4.Other:
aa)Wasteandscrap
bb)Other
V.Cellulose ethersandotherchemicalderivatives ofcellulose :
a)Notplasticised :
1.Ethylcellulose
2.Other
b)Plasticised :
1.Wasteandscrap
2.Other:
aa)Ethylcellulose
bb)Other
VI.Vulcanised fibre19
15
13
19
14
17
18
15
14
20
14
1815-2
12
10-4
15-2
11-2
13-6
11-2
9-6
11-2
12-8
8-8
11-2
15
19
16
16
20
1412
15-2
12-8
12-8
16
8-8

NoL295/182 OfficialJournaloftheEuropean Communities 1.11.74
RateofpDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
39.04 Hardened proteins (forexample,hardenedcaseinandhardenedgelatin).. 10 8
39.05 Naturalresinsmodifiedbyfusion(rungums);artificialresinsobtained
byesterification ofnaturalresinsorofresinicacids(estergums);chemical
derivatives ofnaturalrubber(forexample,chlorinated rubber,rubber
hydrochloride ,oxidisedrubber,cyclisedrubber):
A.Rungums14 8-8
B.Other 17 11-2
39.06 Otherhighpolymers,artificialresinsandartificialplasticmaterials ,
includingalginicacid,itssaltsandesters;linoxyn:
A.Alginicacidanditssaltsandesters11 7-2
B.Other 20 16
39.07 Articlesofmaterialsofthekindsdescribed inheadingsNos39.01to39.06:
A.Ofregenerated cellulose 23 18-4
B.Ofvulcanised fibre 19 12
C.Ofhardenedproteins18 11-2
D.Ofchemical derivatives ofrubber 17 11-2
E.Ofothermaterials :
I.Spools,reelsandsimilarsupportsforphotographic andcinemato­
graphicfilmorfortapes,filmsandthelikefallingwithinheading
No92.12 16 8
II.Other 22 17-6

1.11.74 OfficialJournaloftheEuropean Communities NoL295/183
CHAPTER 40
RUBBER ,SYNTHETIC RUBBER ,FACTICE ,ANDARTICLES THEREOF
Notes
1.Exceptwherethecontextotherwiserequires,throughout theTarifftheexpression "rubber"meansthefollowing
products,whetherornotvulcanised orhardened :naturalrubber,balata,gutta-percha andsimilarnatural
gums,syntheticrubber,andfacticederivedfromoils,andsuchsubstances reclaimed .
2.ThisChapterdoesnotcoverthefollowingproductsofrubberandtextiles,whichfallgenerallywithinSectionXI:
(a)Knittedorcrochetedfabricorarticlesthereof,elasticorrubberised (otherthantransmission ,conveyorand
elevatorbeltsorbelting,ofrubberised knittedorcrochetedfabric,ofheadingNo40.10);otherelasticfabric
orarticlesthereof;
(b)Textilehosepiping andsimilartextiletubing,internallycoatedorlinedwithrubber(headingNo59.15);
(c)Woventextilefabrics(otherthanthegoodsofheadingNo40.10)impregnated ,coated,coveredorlaminated
withrubber :
(i)Weighingnotmorethan1500g/m2;or
(ii)Weighingmorethan1500g/m2andcontaining morethan50%byweightoftextilematerial;
andarticlesofthosefabrics;
(d)Feltimpregnated orcoatedwithrubberandcontaining morethan50%byweightoftextilematerial,and
articlesthereof;
(e)Bondedfibrefabricsandsimilarbondedyarnfabrics,impregnated orcoatedwithrubber,orinwhichrubber
formsthebondingsubstance ,irrespective oftheirweightpersquaremetre,andarticlesthereof;
(f)Fabricscomposed ofparalleltextileyarnsagglomerated withrubber,irrespective oftheirweightpersquare
metre,andarticlesthereof.
However ,plates,sheetsandstrip,ofexpanded ,foamorspongerubber,combinedwithtextilefabric,andarticles
thereof,aretobeclassifiedinChapter40providedthatthetextilefabricispresentmerelyforreinforcing purposes .
3.ThefollowingarealsonotcoveredbythisChapter :
(a)FootwearorpartsthereoffallingwithinChapter64;
(b)Headgearorpartsthereof (includingbathingcaps)fallingwithinChapter65;
(c)Mechanical orelectricalappliances orpartsthereof (includingelectricalgoodsofallkinds),ofhardenedrub­
ber,fallingwithinSectionXVI;
(d)ArticlesfallingwithinChapter90,92,94or96;
(e)ArticlesfallingwithinChapter97(otherthansportsglovesandgoodsfallingwithinheadingNo40.11);or
(f)Buttons,combs,smokingpipestems,pensorotherarticlesfallingwithinChapter98.
4.InNote1tothisChapterandinheadingsNos40.02,40.05and40.06,theexpression "syntheticrubber"isto
betakentoapplyto:
(a)Unsaturated syntheticsubstances whichcanbeirreversibly transformed intonon-thermoplastic substances
byvulcanisation withsulphurandwhich,whensovulcanised aswellasmaybe(withouttheadditionof
anysubstances suchasplasticisers ,fillersorreinforcing agentsnotnecessaryforthecross-linking ),canpro­
ducesubstances which,atatemperature between18°and29°C,willnotbreakonbeingextendedtothree

NoL295/184 OfficialJournaloftheEuropean Communities 1.11.74
timestheiroriginallengthandwillreturn,afterbeingextendedtotwicetheiroriginallength,withinaperiod
offiveminutes,toalengthnotgreaterthanoneandahalftimestheiroriginallength.
Suchsubstances includec/s-polyisoprene (IR),polybutadiene (BR),polychlorobutadiene (CR),polybutadiene­
styrene(SBR),polychlorobutadiene-acrylonitrile (NCR),polybutadiene-acrylonitrile (NBR)andbutylrubber
(IIR);
(b)Thioplasts (TM);and
(c)Naturalrubbermodifiedbygraftingormixingwithartificialplasticmaterial,de-polymerised naturalrubber,
andmixturesofunsaturated syntheticsubstances withsaturatedsynthetichighpolymers ,providedthatall
theabove-mentioned productscomplywiththerequirements concerning vulcanisation ,elongation andrecov­
eryin(a)above.
5.HeadingNos40.01and40.02aretobetakennottoapplyto:
(a)Naturalorsyntheticrubberlatex(includingpre-vulcanised rubberlatex)compounded withvulcanising
agentsoraccelerators ,fillersorreinforcing agents,plasticisers ,colouringmatter(otherthancolouringmatter
addedsolelyforthepurposeofidentification ),orwithanyothersubstance ;however,latexmerelystabilised
orconcentrated ,andthermo-sensitive andelectro-positive latexaretobeclassifiedinheadingNo40.01or
40.02asthecasemaybe;
(b)Rubberwhichhasbeencompounded withcarbonblack(withorwithouttheadditionofmineraloil)orwith
silica(withorwithouttheadditionofmineraloil)beforecoagulation orwithanysubstance aftercoagu­
lation;or
(c)MixturesofanyoftheproductsspecifiedinNote1tothepresentChapter,whetherornotcompounded
withanyothersubstance .
6.Threadwhollyofvulcanised rubber,ofanycross-section ofwhichanydimension exceeds5mm,istobeclassified
asstrip,rodorprofileshape,fallingwithinheadingNo40.08.
7.HeadingNo40.10istobetakentoincludetransmission ,conveyororelevatorbeltsorbeltingoftextilefabric
impregnated ,coated,coveredorlaminated withrubberormadefromtextileyarnorcordimpregnated or
coatedwithrubber.
8.ForthepurposeofheadingNo40.06,pre-vulcanised rubberlatexistobedeemedtobeunvulcanised rubberlatex.
ForthepurposesofheadingNos40.07to40.14,balata,gutta-percha andsimilarnaturalgums,andfactice
derivedfromoils,andsuchsubstances reclaimed ,aretobedeemedtobevulcanised rubberwhetherornot
theyhavebeenvulcanised .
9.InheadingsNos40.05,40.08and40.15,theexpressions "plates","sheets"and"strip"aretobetakentoapply,
andtoapplyonly,toplates,sheetsandstrip,whetherornotprintedorotherwisesurface-worked butnotcut
toshapeorotherwiseworked,andrectangular articlescuttherefromnotfurtherworked.
InheadingNo40.08theexpressions "rods"and"profileshapes"andinheadingNo40.15theexpressions
"rods","profileshapes"and"tubes"aretobetakentoapply,andtoapplyonly,tosuchproducts ,whether
ornotcuttolengthorsurface-worked butnototherwiseworked.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/185
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
t 2 3 4
I.RAWRUBBER
40.01 Naturalrubberlatex,whetherornotwithaddedsyntheticrubberlatex;
pre-vulcanised naturalrubberlatex;naturalrubber,balata,gutta-percha
andsimilarnaturalgums Free Free
40.02 Syntheticrubberlatex;pre-vulcanised syntheticrubberlatex;synthetic
rubber;facticederivedfromoils:
A.Facticederivedfromoils 10 4
B.Productsmodifiedbytheincorporation ofartificialplasticmaterials .. 10 5
C.Other Free Free
40.03 Reclaimed rubber 3 1
40.04 Wasteandparingsofunhardened rubber;scrapofunhardened rubber,fit
onlyfortherecoveryofrubber;powderobtainedfromwasteorscrapof
unhardened rubber
II.UNVULCANISED RUBBERFree Free
40.05 Plates,sheetsandstrip,ofunvulcanised naturalorsyntheticrubber,other
thansmokedsheetsandcrepesheetsofheadingNo40.01or40.02;
granulesofunvulcanised naturalorsyntheticrubbercompounded ready
forvulcanisation ;unvulcanised naturalorsyntheticrubber,compounded
beforeoraftercoagulation eitherwithcarbonblack(withorwithoutthe
additionofmineraloil)orwithsilica(withorwithouttheadditionof
mineraloil),inanyform,ofakindknownasmasterbatch :
A.Rubbercompounded withcarbonblackorwithsilica(masterbatch ).... 6-5 3
B.Granules ofnaturalorsynthetic rubbercompounded readyfor
vulcanisation14 5-5
C.Other10 4
40.06 Unvulcanised naturalorsyntheticrubber,includingrubberlatex,inother
formsorstates(forexample,rods,tubesandprofileshapes,solutionsand
dispersions );articlesofunvulcanised naturalorsyntheticrubber (for
example,coatedorimpregnated textilethread;ringsanddiscs):
A.Solutions anddispersions 18 7
B.Other 14 5-5

NoL295/186 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
III.ARTICLES OFUNHARDENED VULCANISED RUBBER
40.07 Vulcanised rubberthreadandcord,whetherornottextilecovered,and
textilethreadcoveredorimpregnated withvulcanised rubber:
A.Vulcanised rubberthreadandcord,whetherornottextilecovered.... 15 10
B.Textilethreadcoveredorimpregnated withvulcanised rubber 10 8
40.08 Plates,sheets,strip,rodsandprofileshapes,ofunhardened vulcanised
rubber:
A.Plates,sheetsandstrip:
I.Ofexpanded ,foamorspongerubber 18 9
II.Other 17 7
B.Rodsandprofileshapes 15 6
40.09 Pipingandtubing,ofunhardened vulcanised rubber 18 7
40.10 Transmission ,conveyor orelevatorbeltsorbelting,ofvulcanised
rubber 15 10
40.11 Rubbertyres,tyrecases,interchangeable tyretreads,innertubesandtyre
flaps,forwheelsofallkinds:
A.Solidorcushiontyresandinterchangeable tyretreads 19 .7-5
B.Other 22 9
40.12 Hygienicandpharmaceutical articles (including teats),ofunhardened
vulcanised rubber,withorwithoutfittingsofhardenedrubber20 10
40.13 Articlesofapparelandclothingaccessories (including gloves),forall
purposes,ofunhardened vulcanised rubber:
A.Gloves,including mittens 20 8
B.Articlesofapparelandclothingaccessories 20 10
40.14 Otherarticlesofunhardened vulcanised rubber:
A.Ofexpanded ,foamorspongerubber 20 8
B.Other 15 6

1.11.74 OfficialJournaloftheEuropean Communities NoL295/187
RateofDuty
Heading
number Description autonomous
V.conventional
•/.
1 2 3 4
IV.HARDENED RUBBER (EBONITE ANDVULCANITE );
ARTICLES MADETHEREOF
40.15 Hardened rubber(eboniteandvulcanite),inbulk,plates,sheets,strip,
rods,profileshapesortubes;scrap,wasteandpowder,ofhardened
rubber:
A.Inbulkorblocks,inplates,sheetsorstrip,inrods,profileshapesor
tubes 10 4
B.Scrap,wasteandpowder,ofhardened rubber Free Free
40.16 Articlesofhardenedrubber (eboniteandvulcanite ) 19 7-5

NoL295/188 OfficialJournaloftheEuropeanCommunities 1.11.74
SECTION VIII
RAWHIDESANDSKINS,LEATHER ,FURSKINS
ANDARTICLES THEREOF ,-SADDLERY ANDHARNESS ;TRAVEL GOODS,
HANDBAGS ANDSIMILAR CONTAINERS ;ARTICLES OFGUT
(OTHERTHANSILK-WORM GUT)
CHAPTER 41
RAWHIDESANDSKINS (OTHERTHANFURSKINS )ANDLEATHER
Notes
1.ThisChapterdoesnotcover:
(a)Paringsorsimilarwaste,ofrawhidesorskins(headingNo05.05or05.06);
(b)Birdskinsorpartsofbirdskins,withtheirfeathersordown,fallingwithinheadingNo05.07or67.01;or
(c)Hidesorskins,withthehairon,raw,tannedordressed (Chapter43);thefollowingare,however,tobeclassi­
fiedinheadingNo41.01,namely,rawhidesorskinswiththehairon,ofbovinecattle(includingbuffalo),
ofequineanimals,ofsheepandlambs(exceptPersian,Astrakhan ,Caraculandsimilarlambs,Indian,
Chinese,Mongolian andTibetanlambs),ofgoatsandkids(exceptYemen,Mongolian andTibetangoats
andkids),ofswine(includingpeccary),ofreindeer,ofchamois ,ofgazelle,ofdeer,ofelk,ofroebucksorofdogs
2.Throughout theTarifftheexpression"composition leather"istobetakentomeanonlysubstances ofthekind
referredtoinheadingNo41.10.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
41.01 Rawhidesandskins(fresh,salted,dried,pickledorlimed),whetheror
notsplit,includingsheepskins inthewool Free Free
41.02 Bovinecattleleather (includingbuffaloleather)andequineleather,except
leatherfallingwithinheadingNo41.06,41.07or41.08:
A.EastIndiakip,whole,whetherornottheheadsandlegshavebeen
removed,weighingeachnotmorethan4-5kgnet,notfurtherprepared
thanvegetable tanned,whetherornothavingundergone further
preservative treatmentwithoil,butobviouslyunsuitable forimmediate
useinthemanufacture ofleatherarticles
B.OtherFree
98
8
41.03 Sheepandlambskinleather,exceptleatherfallingwithinheadingNo
41.06,41.07or41.08:
A.OfIndianhairsheep,notfurtherpreparedthanvegetable tanned,
whetherornothavingundergone furtherpreservative treatment -with
oil,butobviously unsuitable forimmediate useinthemanufacture of
leatherarticles Free Free
B.Other:
I.Notfurtherpreparedthantanned 6 3
II.Other 10 5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/189
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
41.04 Goatandkidskinleather,exceptleatherfalling ,withinheadingNo
41.06,41.07or41.08:
A.OfIndiangoatorkid,notfurtherpreparedthanvegetabletanned,
whetherornothavingundergone furtherpreservative treatmentwith
oil,butobviouslyunsuitable forimmediate useinthemanufacture of
leatherarticles Free Free
B.Other:
I.Notfurtherpreparedthantanned7 3-5
II.Other 10 5
41.05 Otherkindsofleather,exceptleatherfallingwithinheadingNo41.06,
41.07or41.08:
A.Ofreptiles,notfurtherpreparedthanvegetabletanned,whetheror
nothavingundergone furtherpreservative treatment withoil,but
obviously unsuitable forimmediate useinthemanufacture ofleather
articlesFree Free
B.Other:
I.Notfurtherpreparedthantanned8 4
II.Other 9 4-5
41.06 Chamois-dressed leather 10 5
41.07 Parchment-dressed leather 10 5
41.08 Patentleatherandimitationpatentleather;metallised leather 12. 5
41.09 Paringsandotherwaste,ofleatherorofcomposition orparchment­
dressedleather,notsuitableforthemanufacture ofarticlesofleather;
leatherdust,powderandflour Free Free
41.10 Composition leatherwithabasisofleatherorleatherfibre,inslabs,in
sheetsorinrolls 10 5

NoL295/190 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 42
ARTICLES OFLEATHER ;SADDLERY ANDHARNESS ;TRAVEL GOODS,HANDBAGS
ANDSIMILAR CONTAINERS ;ARTICLES OFANIMAL GUT(OTHERTHANSILK-WORMGUT)
Notes
1.ThisChapterdoesnotcover:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerials (headingNo30.05);
(b)Articlesofapparelandclothingaccessories (exceptgloves),linedwithfurskinorartificialfurortowhich
furskinorartificialfurisattachedontheoutsideexceptasmeretrimming (headingNo43.03or43.04);
(c)StringornetbagsofSectionXI;
(d)ArticlesfallingwithinChapter64;
(e)HeadgearorpartsthereoffallingwithinChapter65;
(f)Whips,riding-crops orotherarticlesofheadingNo66.02;
(g)Strings,skinsfordrumsandthelike,andotherpartsofmusicalinstruments (headingNo92.09or92.10);
(h)Furnitureorpartsoffurniture (Chapter94);
(ij)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(k)Buttons,studs,cuff-links ,press-fasteners ,includingsnap-fasteners andpress-studs ,andblanksandparts
ofsucharticles,fallingwithinheadingNo98.01orChapter71.
2.ForthepurposesofheadingNo42.03,theexpression "articlesofapparelandclothingaccessories "istobetaken
toapply,interalia,togloves(includingsportsgloves),apronsandotherprotective clothing,braces,belts,
bandoliers andwriststraps,includingwatchstraps.
RateofDuty
Heading
numberDescription autonomous conventional
•/. V.
t 2 3 4
42.01 Saddleryandharness,ofanymaterial (forexample,saddles,harness,
collars,traces,knee-padsandboots),foranykindofanimal 18 9
42.02 Travelgoods(forexample,trunks,suit-cases,hat-boxes ,travelling-bags ,
rucksacks),shopping-bags ,handbags ,satchels,brief-cases ,wallets,purses,
toilet-cases tool-cases ,tobacco-pouches ,sheaths,cases,boxes(forexample,
forarms,musicalinstruments ,binoculars ,jewellery,bottles,collars,
footwear,brushes)andsimilarcontainers ,ofleatherorofcomposition
leather,ofvulcanised fibre,ofartificialplasticsheeting,ofpaperboard
oroftextilefabric:
A.Ofartificialplasticsheeting 21 15
B.Ofothermaterials 19 7-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/191
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
42.03 Articlesofapparelandclothingaccessories ,ofleatherorofcomposition
leather:
A.Articlesofapparel
B.Gloves,includingmittensandmitts:20 8
I.Protective ,foralltrades 17 13
II.Special,forsports 19 11
III.Other 19 10-5
C.Otherclothingaccessories 19 7-5
42.04 Articlesofleatherorofcomposition leatherofakindusedinmachinery
ormechanical appliances orforindustrialpurposes :
A.Conveyorortransmission beltsorbelting 10 5
B.Other 13 8
42.05 Otherarticlesofleatherorofcomposition leather 17 7
42.06 Articlesmadefromgut(otherthansilk-wormgut),fromgoldbeater's
skin,frombladdersorfromtendons 8 6

NoL295/192 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 43
FURSKINS ANDARTIFICIAL FUR:MANUFACTURES THEREOF
Notes
1.Throughout theTariffreferencestofurskins,otherthantorawfurskinsofheadingNo43.01,aretobetaken
toapplytohidesorskinsofallanimalswhichhavebeentannedordressedwiththehairon.
2.ThisChapterdoesnotcover:
(a)Birdskinsorpartsofbirdskins ,withtheirfeathersordown,fallingwithinheadingNo05.07or67.01;
(b)Rawhidesorskins,withthehairon,ofakindfallingwithinChapter41(seeNote1(c)tothatChapter);
(c)Glovesconsisting ofleatherandfurskinorofleatherandartificialfur(headingNo42.03);
(d)ArticlesfallingwithinChapter64;
(e)HeadgearorpartsthereoffallingwithinChapter65;or
(f)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites ).
3.ForthepurposesofheadingNo43.02,theexpression "plates,crossesandsimilarforms"meansfurskinsor
partsthereof(excluding"dropped"skins)sewntogetherinrectangles ,crossesortrapeziums ,withouttheaddition
ofothermaterials .Otherassembled skinsreadyforimmediate use(orrequiringonlycuttingtobecomeready
foruse),andskinsorpartsofskinssewntogetherintheformofgarmentsorpartsoraccessories ofgarments
orofotherarticlesfallwithinheadingNo43.03.
4.Articlesofapparelandclothingaccessories (exceptthoseexcludedbyNote2)linedwithfurskinorartificial
furortowhichfurskinorartificialfurisattachedontheoutsideexceptasmeretrimmingaretobeclassified
underheadingNo43.03or43.04asthecasemaybe.
5.Throughout theTarifftheexpression "artificialfur"meansanyimitationoffurskinconsisting ofwool,hair
orotherfibresgummedorsewnontoleather,wovenfabricorothermaterials ,'butdoesnotincludeimitation
furskinsobtainedbyweaving (headingNo58.04,forexample).
RateofDuty
Heading
numberDescription autonomous
·/.conventional
•/.
1 2 3 4
43.01 Rawfurskins Free Free
43.02 Furskins,tannedordressed,includingfurskinsassembled inplates,crosses
andsimilarforms;piecesorcuttings,offurskin,tannedordressed,
includingheads,paws,tailsandthelike(notbeingfabricated ):
A.Furskins,tannedordressed,including furskinsassembled inplates,
crossesandsimilarforms 9 4-5
B.Piecesorcuttings,offurskin,tannedordressed,includingheads,paws,
tailsandthelike(notbeingfabricated ) Free 3-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/193.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
43.03 Articlesoffurskin:
A.Ofakindcommonly usedinmachinery orplant 18 7
B.Other 24 9-5
43.04 Artificial furandarticlesmadethereof 22 9

NoL295/194 OfficialJournaloftheEuropeanCommunities 1.11.74
SECTION IX
WOODANDARTICLES OFWOOD;WOODCHARCOAL ;CORKANDARTICLES OFCORK;
MANUFACTURES OFSTRAW,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKERWORK
CHAPTER 44
WOODANDARTICLES OFWOOD;WOODCHARCOAL
Notes
1.ThisChapterdoesnotcover:
(a)Woodofakindusedprimarilyinperfumery ,inpharmacy ,orforinsecticidal ,fungicidalorsimilarpurposes
(headingNo12.07);
(b)Woodofakindusedprimarilyindyeingorintanning (headingNo13.01);
(c)Activatedcharcoal (headingNo38.03);
(d)ArticlesfallingwithinChapter46;
(e)Footwear orpartsthereoffallingwithinChapter64;
(f)GoodsfallingwithinChapter66(forexample,umbrellas andwalking-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,treatment inexcessofthatneededtoensureagood
bond),andwhichhastherebyacquiredincreaseddensityorhardnesstogetherwithimproved mechanical
strengthorresistancetochemicalorelectricalagencies.
3.HeadingsNos44.19to44.28aretobetakentoapplytoarticlesoftherespective descriptions ofplywood,
cellularwood,"improved"woodorreconstituted woodastheyapplytosucharticlesofwood.
4.HeadingNo44.25shallbetakennottoapplytotoolsinwhichmetalpartsformtheblade,workingedge,
workingsurfaceorotherworkingpart.
Additional Note
ForthepurposesofbeadingNo44.12,"woodflour"meanswoodpowderofwhichnotmorethan.S%byweight
isretainedbyasieveivithanapertureof0-63mm.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/195
RateofDuty
Heading
numberDescription autonomous conventional
»/. •/»
1 2 3 4
44.01 Fuelwood,inlogs,inbillets,intwigsorinfaggots;woodwaste,including
sawdust Free Free
44.02 Woodcharcoal (includingshellandnutcharcoal),agglomerated ornot.. 13 6-5
44.03 Woodintherough,whetherornotstrippedofitsbarkormerelyroughed
down:
A.Polesofconiferous wood,injectedorotherwise impregnated toany
degree,notlessthan6mnormorethan18minlengthandwith
acircumference atthebuttendofmorethan45cmbutnotmorethan
90cm 8 3
B.Other Free Free
44.04 Wood,roughlysquaredorhalf-squared ,butnotfurthermanufactured ....Free Free
44.05 Woodsawnlengthwise ,slicedorpeeled,butnotfurtherprepared,ofa
thicknessexceeding 5mm:
A.Smallboardsforthemanufacture ofpencils (a) Free Free
B.Coniferous wood,ofalengthof125cmorlessandofathicknessof
lessthan12-5mm 13 5
C.Other Free Free
44.06 Woodpavingblocks 6 3
44.07 Railwayortramwaysleepersofwood:
A.Injectedorotherwiseimpregnated toanydegree 10 5
B.Other 8 3
44.08 Rivenstavesofwood,notfurtherpreparedthansawnononeprincipal
surface;sawnstavesofwood,ofwhichatleastoneprincipalsurfacehas
beencylindrically sawn,notfurtherpreparedthansawn 7 3-5
44.09 Hoopwood ;splitpoles;piles,picketsandstakesofwood,pointedbutnot
sawnlengthwise ;chipwood ;pulpwood inchipsorparticles;wood
shavingsofakindsuitableforuseinthemanufacture ofvinegarorfor
theclarification ofliquids:
A.Pulpwood inchipsorparticles Free 4
B.Other 8 4
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/196 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
44.10 Woodensticks,roughlytrimmedbutnotturned,bentnorotherwise
worked,suitableforthemanufacture ofwalking-sticks ,whips,golfclub
shafts,umbrellahandles,toolhandlesorthelike 7 3
44.11 Drawnwood;matchsplints;woodenpegsorpinsforfootwear 9 6
44.12 Woodwoolandwoodflour 10 5
44.13 Wood(including blocks,stripsandfriezesforparquetorwoodblock
flooring,notassembled ),planed,tongued,grooved,rebated,chamfered ,
V-jointed,centreV-jointed ,beaded,centre-beaded orthelike,butnot
furthermanufactured 10 5
44.14 Woodsawnlengthwise ,slicedorpeeledbutnotfurtherprepared,ofa
[thicknessnotexceeding 5mm;veneersheetsandsheetsforplywood,of
athicknessnotexceeding 5mm:
A.Smallboardsforthemanufacture ofpencils (a) Free 7
B.Other 10 7
44.15 Plywood ,blockboard ,laminboard ,battenboard andsimilarlaminated
woodproducts (includingyeneeredpanelsandsheets);inlaidwoodand
woodmarquetry15 13(b)
44.16 Cellularwoodpanels,whetherornotfacedwithbasemetal10 5
44.17 "Improved"wood,insheets,blocksorthelike..:10 4
44.18 Reconstituted wood,beingwoodshavings,woodchips,sawdust,wood
flourorotherligneouswasteagglomerated withnaturalorartificialresins
orotherorganicbindingsubstances ,insheets,blocksorthelike 13 12
44.19 Woodenheadingsandmouldings ,includingmouldedskirtingandother
mouldedboards15 7-5
44.20 Woodenpictureframes,photograph frames,mirrorframesandthelike 15 7-5
44.21 Completewoodenpackingcases,boxes,crates,drumsandsimilarpackings :
A.Whollyorpartlyofplywood ,blockboard ,laminboard ,battenboard or
similarlaminated woodproducts (includingveneeredwoodpanelsand
sheets) 17 12
B.Other 13 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualtariffquotaof400000m3ofplywoodofconiferous species,withoutthe
addition ofothersubstances :
—ofwhichthefacesarenotfurtherpreparedthanthepeelingprocess,ofathickness greaterthan9mm,or
—sanded,ofathickness greaterthan18-5mm.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/197
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
44.22 Casks,barrels,vats,tubs,bucketsandothercoopers'productsandparts
thereof,ofwood,otherthanstavesfallingwithinheadingNo44.08 . 14 5-5
44.23 Builders'carpentry andjoinery (including prefabricated andsectional
buildingsandassembledparquetflooringpanels):
A.Shuttering forconcreteconstructional work 14 5-5
B.Other 14 7
44.24 Household utensilsofwood 15 7-5
44.25 Woodentools,toolbodies,toolhandles,broomandbrushbodiesand
handles:bootandshoelastsandtrees,ofwood:
A.Handlesforarticlesofcutlery,forksandspoons;brushbodies.... 16 6-5
B.Other 12 6
44.26Spools,cops,bobbins,sewingthreadreelsandthelike,ofturnedwood:
A.Reelsforsewingthreadandthelike 9 3-5
B.Other 16 8
44.27 Standardlamps,tablelampsandotherlightingfittings,ofwood;articles
offurnituie,ofwood,notfallingwithinChapter94;caskets,cigarette
boxes,trays,fruitbowls,ornaments andotherfancyarticles,ofwood;
casesforcutlery,fordrawinginstruments orforviolins,andsimilar
receptacles ,ofwood;articlesofwoodforpersonaluseoradornment ,of
akindnormallycarriedinthepocket,inthehandbagorontheperson;
partsoftheforegoing articles,ofwood 7
44.28 Otherarticlesofwood:
A.Foundrymoulding patterns 7 3-5
B.Blindrollers,whetherornotfittedwithsprings 14 6-5
C.Other 14 7

NoL295/198 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 45
CORKANDARTICLES OFCORK
Notes
1.ThisChapterdoesnotcover:
(a)FootwearorpartsoffootwearfallingwithinChapter64;
(b)HeadgearorpartsofheadgearfallingwithinChapter65;or
(c)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites).
2.NaturalcorkroughlysquaredordeprivedoftheouterbarkistobetakentofallwithinheadingNo45.02
andnotwithinheadingNo45.01.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«
1 2 3 4
45.01 Naturalcork,unworked ,crushed,granulated orground;wastecork 7 3
45.02 Naturalcorkinblocks,plates,sheetsorstrips(includingcubesorsquare
slabs,cuttosizeforcorksorstoppers ) 12 8
45.03 Articlesofnaturalcork 20 16
45.04 Agglomerated cork(beingcorkagglomerated withorwithoutabinding
substance )andarticlesofagglomerated cork:
A.Discsforthemanufacture ofcrowncorks(a) 11 16
B.Other 20 16
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/199
CHAPTER 46
MANUFACTURES OFSTRAW,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKERWORK
Notes
1.InthisChaptertheexpression "plaitingmaterials"includesstraw,osierorwillow,bamboos ,rushes,reeds,
stripsofwood,stripsofvegetablefibreorbark,unspuntextilefibres,monofilandstripofartificialplastic
materialsorstripsofpaper,butnotstripsofleather,ofcomposition leatheroroffelt,humanhair,horsehair ,
textilerovingsoryarns,ormonofilorStripofChapter51.
2.ThisChapterdoesnotcover:
(a)Twine,cordage,ropesorcables,plaitedornot(headingNo59.04);
(b)FootwearorheadgearorpartsthereoffallingwithinChapter64or65;
(c)Vehiclesandbodiesforvehicles,ofbasketware (Chapter87);or
(d)Furnitureorpartsthereof(Chapter94).
3.ForthepurposesofheadingNo46.02,"plaitingmaterialsboundtogetherinparallelstrands"means"plaiting
materials"placedsidebysideandboundtogether,intheformofsheets,whetherthebindingmaterialsareof
spuntextilefibreornot.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
46.01 Plaitsandsimilarproductsofplaitingmaterials ,foralluses,whetheror
notassembled intostrips:
A.Ofunspunvegetable materials ' 3 Free
B.Other 13 6-5
46.02 Plaitingmaterials (otherthanproductsfallingwithinheadingNo46.01)
boundtogetherinparallelstrandsorwoven,insheetform,including
matting,matsandscreens;strawenvelopesforbottles:
A.Coarsematting;strawenvelopes forbottles;screensandothercoarse
articlesusedforpackingorforprotection9 5
B.Chinesematsandmattingandsimilarmatsandmatting14 5-5
C.Otherarticles :
I.Ofunspunvegetablematerials :
a)Notbackedorlinedwithpaperorwovenfabric 9 6
b)Backedorlinedwithpaperorwovenfabric 14 5-5
II.Ofstripsofpaper,whetherornotmixedinanyproportion with
vegetablematerials 14 5-5
III.Ofotherplaitingmaterials 19 9-5
46.03 Basketwork ,wickerwork andotherarticlesofplaitingmaterials,made
directlytoshape;articlesmadeupfromgoodsfallingwithinheading
No46.01or46.02;articlesofloofah 18 10

NoL295/200 OfficialJournaloftheEuropeanCommunities 1.11.74
SECTION X
PAPER-MAKING MATERIAL ;PAPERANDPAPERBOARD
ANDARTICLES THEREOF
CHAPTER 47
PAPER-MAKING MATERIAL
RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 2 3 4
47.01 Pulpderivedbymechanical orchemicalmeansfromanyfibrousvegetable
material ;
A.Woodpulp:
I.Forthemanufacture ofregenerated textilefibres(a) Free Free
II.Other:
a)Sulphitewoodpulp 6 1-5
b)Other 6 Free
B.Other Free Free
47.02 Wastepaperandpaperboard ;scraparticlesofpaperorofpaperboard ,fit
onlyforuseinpaper-making :
A.Wascepaperandpaperboard :
1.Fitonlyforuseinpaper-making Free Free
II.Other:
a)Toberenderedfitonlyforuseinpaper-making (a) Free Free
b)Other 3 1-5
B.Scraparticlesofpaperorofpaperboard ,fitonlyforuseinpaper­
making Free Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/201
CHAPTER 48
PAPERANDPAPERBOARD ;ARTICLES OFPAPERPULP,OFPAPEROROFPAPERBOARD
Notes
1.ThisChapterdoesnotcover:
(a)StampingfoilsofheadingNo32.09;
(b)Perfumeandcosmeticpapers(headingNo33.06);
(c)Soappapers(headingNo34.01),paperimpregnated orcoatedwithdetergent (headingNo34.02)and
cellulosewaddingimpregnated withpolishes,creamsorsimilarpreparations (headingNo34.05);
(d)Paperorpaperboard ,sensitised (headingNo37.03);
(e)Paper-reinforced stratifiedartificialplasticsheeting (headingNos39.01to39.06),orvulcanised fibre
(headingNo39.03),orarticlesofsuchmaterials (headingNo39.07);
(f)GoodsfallingwithinheadingNo42.02(forexample,travelgoods);
(g)ArticlesfallingwithinanyheadinginChapter46(manufactures ofplaitingmaterial );
(h)Paperyarnortextilearticlesofpaperyarn(SectionXI);
(ij)Abrasivepaper(headingNo68.06)orpaper-backed micasplittings (headingNo68.15)(papercoatedwith
micapowderis,however,tobeclassifiedinheadingNo48.07);
(k)Metalfoilbackedwithpaperorpaperboard (SectionXV);
(1)Perforated paperorpaperboard formusicalinstruments (headingNo92.10);or
(m)GoodsfallingwithinanyheadinginChapter97(forexample,toys,gamesandsportsrequisites )orChapter
98(forexample,buttons).
2.Subjecttotheprovisions ofNote3,headingsNos48.01and48.02aretobetakentoincludepaperandpaper­
boardwhichhavebeensubjectedtocalendering ,super-calendering ,glazingorsimilarfinishing ,including
falsewater-marking ,andalsopaperandpaperboard colouredormarbledthroughout themassbyany
method.Theydonotapplytopaperorpaperboard whichhasbeenfurtherprocessed ,forexample,by
coatingorimpregnation .
3.Paperorpaperboard answering toadescription intwoormoreoftheheadingsNos48.01to48.07istobe
classifiedunderthatoneofsuchheadingswhichoccurslatestintheTariff.
4.HeadingsNos48.01to48.07aretobetakennottoapplytopaper,paperboard orcellulosewadding :
(a)Instripsorrollsofawidthnotexceeding 15cm;or
(b)Inrectangular sheets(unfoldedifnecessary )ofwhichnosideexceeds36cm;or
(c)Cutintoshapesotherthanrectangular shapes.
Exceptthathand-made paperinanysizeorshapeasmadedirectlyandhavingallitsedgesdeckledremains
classified,subjecttotheprovisions ofNote3,withinheadingNo48.02.

NoL295/202 OfficialJournaloftheEuropeanCommunities 1.11.74
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)
ofakindusedforplaiting,andtotoiletpaperinrollsorpackets,butnottothearticlesmentioned inNote7.
7.HeadingNo48.21istobetakentoapply,interalia,tocardsforstatisticalmachines ,perforated paperand
paperboard cardsforJacquardandsimilarmachines,paperlace,shelfedging,papertablecloths ,serviettesand
handkerchiefs ,papergaskets,mouldedorpressedgoodsofwoodpulp,anddresspatterns .
8.Paper,paperboard andcellulosewaddingandarticlesthereof,printedwithcharacters orpictureswhicharenot
merelyincidentaltotheprimaryuseofthegoodsareregardedasprintedmatterfallingwithinChapter49
However,dresspatternsandmodels,ofpaperorpaperboard ,shallbeclassifiedwithinheadingNo48.21regard­
lessoftheprintingappearing thereon .
Additional Note
Forthepurposeofsubheading 48.01A,theexpression "newsprint''shallbetakentoapplytowhitepaperorto
paperwhichhasbeenslightlycolouredinthepulp,themechanical pulpcontentofwhichrepresentsatleast70%
ofthetotalfibrecontent,glazedtoanextentnotexceeding 130secondsBekk,unsized,weighingnotlessthan40
g/mzandnotmorethan57g/m2,withwatermarks notlessthan4cmbutnotmorethan10cmapart,imported
inreelsofawidthofnotlessthan31cm,containing 8%orlessbyweightoffillers,andintendedfortheprinting
ofdailynewspapers ,weeklypapersorotherperiodicals ofheadingNo49.02,publishedatleasttentimesperyear.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/203
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/«
1 2 3 4
I.PAPERANDPAPERBOARD ,INROLLSORINSHEETS
48.01 Paperandpaperboard (including cellulosewadding),machine-made ,in
rollsorsheets:
A.Newsprint (a) 7 7(b)
B.Cigarette paper 14 7
C.Kraftpaperandkraftboard:
I.Forthemanufacture ofpaperyarnofheadingNo57.08orofpaper
yarnreinforced withmetalofheadingNo59.04(a)6 3
11.Other 18 11
D.Paperweighingnotmorethan15g/m2foruseinstencilmaking (a)..6 5
E.Other 18 12
48.02 Hand-made paperandpaperboard 15 7-5
48.03 Parchment orgreaseproof paperandpaperboard ,andimitations thereof,
andglazedtransparent paper,inrollsorsheets 18 13
48.04 'Composite paperorpaperboard (madebystickingflatlayerstogether
withanadhesive),notsurface-coated orimpregnated ,whetherornotinter­
nallyreinforced ,inrollsorsheets18 13
48.05 Paperandpaperboard ,corrugated (withorwithoutflatsurfacesheets),
creped,crinkled,embossedorperforated ,inrollsorsheets:
A.Paperandpaperboard ,corrugated 21 14
B.Other 18 13
48.06 Paperandpaperboard ,ruled,linedorsquared,butnototherwiseprinted,
inrollsorsheets 20 13
48.07 Paperandpaperboard ,impregnated ,coated,surface-coloured ,surface­
decorated oiprinted (notbeingmerelyruled,linedorsquaredandnot
constituting printedmatterwithinChapter49),inrollsorsheets:
A.Coatedwithmicapowder 15 10
B.Other 19 12
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualtariffquotaof1500000metrictons.

NoL295/204 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/oconventional
•/o
1 2 3 4
48.08 Filterblocks,slabsandplates,ofpaperpulp 17 13
48.09 Buildingboardofwoodpulporofvegetablefibre,whetherornotbonded
withnaturalorartificialresinsorwithsimilarbinders
II.PAPERANDPAPERBOARD CUTTOSIZEORSHAPE
ANDARTICLES OFPAPERORPAPERBOARD15 11
48.10 Cigarettepaper,cuttosize,whetherornotintheformofbookletsor
15 7-5
48.11 Wallpaper andlincrusta;windowtransparencies ofpaper 19 13
48.12 Floorcoveringspreparedonabaseofpaperorofpaperboard ,whether
ornotcuttosize,withorwithoutacoatingoflinoleumcompound 19 14
48.13 Carbonandothercopyingpapers (including duplicator stencils)and
transferpapers,cuttosize,whetherornotputupinboxes 19 12
48.14 Writingblocks,envelopes ,lettercards,plainpostcards ,correspondence
cards;boxes,pouches,walletsandwritingcompendiums ,ofpaperor
paperboard ,containing onlyanassortment ofpaperstationery 20 15
48.15 Otherpaperandpaperboard ,cuttosizeorshape:
A.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 6-5
B.Other 19 12
48.16 Boxes,bagsandotherpackingcontainers ,ofpaperorpaperboard 20 15
48.17 Boxfiles,lettertrays,storageboxesandsimilararticles,ofpaperorpaper­
board,ofakindcommonly usedinoffices,shopsandthelike 20 14
48.18 Registers ,exercisebooks,notebooks,memorandum blocks,orderbooks,
receiptbooks,diaries,blotting-pads ,binders (loose-leaf orother),file
coversandotherstationery ofpaperorpaperboard ;sampleandother
albumsandbookcovers,ofpaperorpaperboard 21 15
48.19 Paperorpaperboard labels,whetherornotprintedorgummed 20
I14

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/205
RateofDuty
Heading
numberDescription autonomous
•/.conventional
·/.
1 2 3 4
48.20 Bobbins,spools,copsandsimilarsupportsofpaperpulp,paperorpaper­
board(whetherornotperforated orhardened ) 19 14
48.21 Otherarticlesofpaperpulp,paper,paperboard orcellulosewadding :
A.Perforated paperandpaperboard forJacquardandsimilarmachines ..
B.Napkinsandnapkinliners,forbabies,putupforretailsale
C.Other13
19
196-5
12
14

NoL295/206 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 49
PRINTED BOOKS,NEWSPAPERS ,PICTURES ANDOTHERPRODUCTS
OFTHEPRINTING INDUSTRY ;MANUSCRIPTS ,TYPESCRIPTS ANDPLANS
Notes
1.ThisChapterdoesnotcover:
(a)Paper,paperboard ,orcellulosewadding,orarticlesthereof,inwhichprintingismerelyincidentaltotheir
primaryuse(Chapter48);
(b)PlayingcardsorothergoodsfallingwithinanyheadinginChapter97;or
(c)Originalengravings ,printsorlithographs (headingNo99.02),postage,revenueorsimilarstampsfalling
withinheadingNo99.04,antiquesofanageexceedingonehundredyearsorotherarticlesfallingwithin
anyheadinginChapter99.
2.Newspapers ,journalsandperiodicals whichareboundotherwisethaninpaper,andsetsofnewspapers ,journals
orperiodicals comprising morethanonenumberunderasinglecoveraretobetreatedasfallingwithinheading
No49.01andnotwithinheadingNo49.02.
3.HeadingNo49.01istobeextendedtoapplyto:
(a)Acollectionofprintedreproductions of,forexample,worksofartordrawings ,witharelativetext,putup
withnumbered pagesinaformsuitableforbindingintooneormorevolumes ;
(b)Apictorialsupplement accompanying ,andsubsidiary to,aboundvolume;and
(c)Printedpartsofbooksorbooklets,intheformofassembled orseparatesheetsorsignatures ,constituting
thewholeorapartofacompleteworkanddesignedforbinding .
However,printedpicturesorillustrations notbearingatext,whetherintheformofsignaturesorseparatesheets,
fallinheadingNo49.11.
4.HeadingsNos49.01and49.02aretobetakennottoapplytopublications issuedforadvertising purposesbyor
foranadvertisernamedtherein,ortopublications whichareprimarilydevotedtoadvertising (includingtourist
propaganda ).Suchpublications aretobetakenasfallingwithinheadingNo49.11.
5.ForthepurposesofheadingNo49.03,theexpression"children'spicturebooks"meansbooksforchildrenin
whichthepicturesformtheprincipalinterestandthetextissubsidiary .
6.ForthepurposesofheadingNo49.06,theexpression "manuscripts andtypescripts"istobetakentoextendto
carboncopiesorcopiesonsensitisedpaperofmanuscripts andtypescripts .References inthisChaptertoprinted
matterofanykindincludereferencestoanymatterofthatkindwhichisreproduced bymeansofaduplicating
machine .
7.ForthepurposesofheadingNo49.09,theexpression "picturepostcards"meanscardsconsisting essentially of
anillustration andbearingprintedindications oftheiruse.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/207
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/·
1 2 3 4
49.01 Printedbooks,booklets,brochures ,pamphlets andleaflets Free Free
49.02 Newspapers ,journalsandperiodicals ,whetherornotillustrated Free Free
49.03 Children's picturebooksandpaintingbooks 15 13
49.04 Music,printedorinmanuscript ,whetherornotboundorillustrated.... Free Free
49.05 Mapsandhyydrographic andsimilarchartsofallkinds,includingatlases,
wallmapsandtopographical plans,printed;printedglobes(terrestrialor
celestial):
A.Printedglobes(terrestrial orcelestial) 16 6-5
B.Other Free Free
49.06 Plansanddrawings,forindustrial,architectural ,engineering ,commercial or
similarpurposes,whetheroriginalorreproductions onsensitisedpaper;
manuscripts andtypescripts Free Free
49.07 Unusedpostage,revenueandsimilarstampsofcurrentornewissueinthe
countrytowhichtheyaredestined;stamp-impressed paper;banknotes ,
stock,shareandbondcertificates andsimilardocuments oftitle;cheque
books:
A.Postage,revenueandsimilarstamps 6 3
B.Banknotes Free Free
C.Other:
I.Signedandnumbered Free Free
II.Other 15 7-5
49.08 Transfers (Decalcomanias ) 13 8
49.09 Picturepostcards,Christmas andotherpicturegreetingcards,printedby
anyprocess,withorwithouttrimmings 15 11
49.10 Calendars ofanykind,ofpaperorpaperboard ,includingcalendarblocks 19 95

NoL295/208 OfficialJournaloftheEuropeanCommunities 1.11.74
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
·/.
t 2 3 4
49.11 Otherprintedmatter,includingprintedpicturesandphotographs :
A.Sheets(notbeingtradeadvertising material),notfolded,merelywith
illustrations orpicturesnotbearingatextorcaption,foreditionsof
booksorperiodicals whicharepublished indifferentcountriesinone
ormorelanguages (a)
B.OtherFree
16Free
9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/209
SECTION XI
TEXTILES ANDTEXTILE ARTICLES
Notes
1.ThisSectiondoesnotcover:
(a)Animalbrushmakingbristlesorhair(headingNo05.02);horsehairorhorsehairwaste(headingNo05.03);
(b)Humanhairorarticlesofhumanhair(headingNo05.01,67.03or67.04),exceptstrainingclothofakind
commonly usedinoilpressesandthelike(headingNo59.17);
(c)Vegetable materialsfallingwithinChapter14;
(d)AsbestosofheadingNo25.24orarticlesofasbestosandotherproductsofheadingNo68.13or68.14;
(e)ArticlesfallingwithinheadingNo30.04or30.05(forexample,wadding ,gauze,bandagesandsimilararticles
formedicalorsurgicalpurposes,sterilesurgicalsuturematerials );
(f)Sensitised textilefabric(headingNo37.03);
(g)Monofilofwhichanycross-sectional dimension exceeds1mmandstrip(artificialstrawandthelike)of
awidthexceeding 5mm,ofartificialplasticmaterial (Chapter39)orplaitsorfabricsofsuchmonofilorstrip
(Chapter46);
(h)Woventextilefabrics,felt,bondedfibrefabricsorsimilarbondedyarnfabrics,impregnated ,coated,covered
orlaminated withrubber,andarticlesthereof,fallingwithinChapter40;
(ij)Skinswiththeirwoolon(Chapter41or43)orarticlesoffurskin,artificialfurorarticlesthereof,falling
withinheadingNo43.03or43.04;
(k)ArticlesoftextilematerialsfallingwithinheadingNo42.01or42.02;
(1)ProductsandarticlesofChapter48(forexample,cellulosewadding );
(m)Footwearorpartsoffootwear ,gaitersorleggingsorsimilararticlesclassifiedinChapter64;
(n)HeadgearorpartsthereoffallingwithinChapter65;
(o)Hairnets(headingNo65.05or67.04,asthecasemaybe);
(p)GoodsfallingwithinChapter67;
(q)Abrasive-coated threads,cordsorfabric(headingNo68.06);
(r)Glassfibreorarticlesofglassfibre,otherthanembroidery withglassthreadonavisiblegroundoffabric
(Chapter70);
(s)ArticlesfallingwithinChapter94(furnitureandbedding );or
(t)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites).
2.(A)Goodsclassifiable inanyheadinginChapters50to57andofamixtureoftwoormoredifferenttextile
materialsaretobeclassifiedaccordingtothefollowingrules:
(a)Goodscontaining morethan10%byweightofsilk,noilorotherwastesilkoranycombination thereof
aretobeclassifiedinChapter50,and,forthepurposesofclassification inthatChapter,asifconsisting
whollyofthatoneofthosematerialswhichpredominates inweight;
(b)Allothergoodsaretobeclassifiedasifconsistingwhollyofthatonetextilematerialwhichpredominates
inweightoveranyothersingletextilematerial .

NoL295/210 OfficialJournaloftheEuropean Communities 1.11.74
(B)Forthepurposesoftheaboverules:
(a)Metallisedyarnshallbetreatedasasingletextilematerialanditsweightshallbetakenastheaggregate
oftheweightofthetextileandmetalcomponents ,and,fortheclassification ofwovenfabrics,metal
threadistoberegardedasatextilematerial ;
(b)"Whereaheadinginquestionreferstogoodsofdifferenttextilematerials (forexample,silkandwaste
silkorcardedsheep'sorlambs'woolandcombedsheep'sorlambs'wool),allthosematerialsshallbe
treatedasbeingoneandthesame;
(c)Exceptasprovidedin(B)(a),theweightofconstituents otherthantextilematerials isnottobe
includedintheweightofthegoods.
(C)Theprovisions ofparagraphs (A)and(B)abovearetobeappliedalsototheyarnsreferredtoinNotes3
and4below.
3.(A)ForthepurposesofthisSection,andsubjecttotheexceptions inparagraph (B)below,yarns(single,multiple
oivcabled)ofthefollowingdescriptions aretobetreatedas"twine,cordage,ropesandcables":
(a)Ofsilk,noilorotherwastesilk,ofaweightexceeding 2g/m(2000tex);
(b)Ofman-made fibres(includingyarnoftwoormoremonofilofChapter51),ofaweightexceeding
1g/m(1000tex);
(c)Oftruehemporflax:
(i)Polishedorglazed,ofwhichthelengthperkilogramme ,multiplied bythenumberofconstituent
strands,islessthan7000m;
(ii)Notpolishedorglazedandofaweightexceeding2g/m;
(d)Ofcoir,consisting ofthreeormoreplies;
.(e)Ofothervegetablefibres,ofaweightexceeding 2g/m;or
(f)Reinforced withmetal.
(B)Exceptions :
(a)Yarnofsheep'sorlambs'woolorotheranimalhairandpaperyarn,otherthanyarnreinforced with
metal;
(b)Continuous filamenttowforthemanufacture ofman-made fibres(discontinuous ),andmultifilament
yarnwithouttwistorwithatwistoflessthan5turnspermetre;
(c)Silkwormgut,imitationcatgutofsilkorofman-made fibres,andmonofilofChapter51;
(d)Metallised yarn,notbeingyarnreinforced withmetal;and
(e)Chenilleyarnandgimpedyarn.
4.(A)ForthepurposesofChapters50,51,53,54,55and56,theexpression "putupforretailsale"inrelationto
yarnmeans,subjecttotheexceptions inparagraph (B)below,yarnputup:
(a)Inballsoroncards,reels,tubesorsimilarsupports,ofaweight(includingsupport)notexceeding :
(i)200ginthecaseofflaxandramie;
(ii)85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(iii)125ginothercases;

1.11.74 OfficialJournaloftheEuropean Communities NoL295/211
(b)Inhanksorskeinsofaweightnotexceeding :
(i)85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(ii)125ginothercases;
(c)Inhanksorskeinscomprising severalsmallerhanksorskeinsseparatedbydividingthreadswhichrender
themindependent oneoftheother,eachofuniformweightnotexceeding :
(i)85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(ii)125ginothercases.
(B)Exceptions :
(a)Singleyarnofanytextilematerial,except:
(i)Singleyarnofsheep'sorlambs'wooloroffineanimalhair,unbleached ;and
(ii)Singleyarnofsheep'sorlambs'wooloroffineanimalhair,bleached ,dyedorprinted,ofalength
lessthan2000m/kg;
(b)Multipleorcabledyarn,unbleached :
(i)Ofsilk,noilor,otherwastesilk,howeverputup,or
(ii)Ofothertextilematerialexceptsheep'sorlambs'woolorfineanimalhair,inhanksorskeins;
(c)Multipleorcabledyarnofsilk,noilorotherwastesilk,bleached,dyedorprinted,ofalengthnotless
than75000m/kg,measured multiple ;and
(d)Single,multipleorcabledyarnofanytextilematerial :
(i)Incross-reeled hanksorskeins;or
(ii)Putuponsupportsorinsomeothermannerindicating itsuseinthetextileindustry (forexample,
oncops,twistingmilltubes,pirns,conicalbobbinsorspindles,orreeledintheformofcocoonsfor
embroidery looms).
(C)Theaboveprovisions relatingtoflaxandramiearealsoapplicable inrespectofhemp.
5.(a)ForthepurposesofheadingNo55.07,"gauze"meansafabricwithawarpcomposed whollyorinpartof
standingorgroundthreadsandcrossingordoupthreadswhichcrossthestandingorgroundthreadsmaking
ahalfturn,acompleteturnormoretoformloopsthroughwhichweftthreadspass;
(b)ForthepurposesofheadingNo58.08,"plain"meansconsisting solelyofasingleseriesofregularmeshes
ofthesameshapeorsizewithoutanypatternorfilling-inofthemeshes.Inapplyingthisdefinitionnoaccount
istobetakenofanyminoropenspaceswhichareinherentintheformation ofthemeshes.
6.ForthepurposesofthisSection,theexpression "madeup"means:
(a)Cutotherwisethanintorectangles ;
(b)Madeandfinishedbyweavingandreadyforuse(ormerelyneedingseparation bycuttingdividingthreads)
andnotrequiringsewingorfurtherfabrication (forexample,certaindusters,towels,tablecloths,scarf
squaresandblankets);
(c)Hemmedorwithrollededges(exceptfabricsinthepiecewhichhavebeencutfromwderpiecesandhemmed
orrolledmerelytopreventunravelling ),orwithaknottedfringeatanyoftheedges;
(d)Cuttosizeandhavingundergone aprocessofdrawnthreadwork;

NoL295/212 OfficialJournaloftheEuropeanCommunities 1.11.74
(e)Assembled bysewing,gummingorotherwise (otherthanpiecegoodsconsisting oftwoormorelengthsof
identicalmaterialjoinedendtoendandpiecegoodscomposed oftwoormorefabricsassembled inlayers,
whetherornotpadded).
7.TheheadingsofChapters50to57and,exceptwherethecontextotherwiserequires,theheadingsofChapters
58to60,aretobetakennottoapplytogoodsmadeupwithinthemeaningofNote6above.Chapters50to
57aretobetakennottoapplytogoodsfallingwithinChapter58or59.
Additional Notes
1.Subjecttotheprovisions ofAdditional Note2below,theclassification ofgoodscontaining twoormore
textilematerialsshallbeeffectedwithintheheadingsofChapters58to63,inaccordance withthefollowing
provisions ,whereapplicable :
(a)Goodscontaining morethan10%byweightofsilk,noilorotherwastesilkoranycombination thereof
aretobeclassifiedasifconsisting whollyofthatoneofthosematerialswhichpredominates inweight;
(b)Allothergoodsaretobeclassifiedasifconsistingwhollyofthatonetextilematerialwhichpredominates
inweightoveranyothersingletextilematerial;and
(c)Theprovisions ofNote2(B)ofthisSectionshallalsoapply.
2.(a)InthecaseofgoodsfallingwithinheadingsNos58.01to58.05inclusiveandhavingagroundfabricanda
pileorloopedsurfaceorasurfacewithdesignsmadewiththread,noaccountshallbetakenoftheground
fabric;
(b)lnthecaseofgoodsfallingwithinheadingNo58.07incorporating asupport,acoreorpadding,noaccount
shallbetakenofsuchsupport,coreorpadding;
(c)Inthecaseofembroidery fallingwithinheadingNo58.10,onlythegroundfabricshallbetakeninto
consideration .However,inthecaseofembroidery withoutvisibleground,classification shallbecarriedout
solelyaccordingtotheembroidering threads;and
(d)InthecaseofgoodsfallingwithinChapters59to63,andcomposed oftwoormorefabrics,felts,braids,
etc.,ofdifferenttextilematerials,ivhetherornotcombined withcomponents constituting onlyaccessories
(linings,stiffenings,collars,cuffs,lapels,ribbonsandothertrimmings ,ornamental ornot),accountshallonly
betaken,fortheapplication oftheseprovisions ,ofthepartconsidered asgivingthegoodstheiressential
characterwithinthemeaningofRule3fortheinterpretation ofthenomenclature oftheTariff.
CHAPTER 50
SILKANDWASTE SILK
RateofDuty
Heading
numberDescription autonomous
·/.conventional
•/.
1 2 3 4
50.01 Silk-worm cocoonssuitableforreeling 2 1
50.02 Rawsilk(notthrown) 10 5
50.03 Silkwaste(includingcocoonsunsuitable forreeling,silknoilsandpulled
orgarnetted rags) Free Free

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/213
sale:RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
50.04Silkyarn,otherthanyarnofnoilorotherwastesilk,notputupfor
retailsale 12 7
50.05Yarnspunfromsilkwasteotherthannoil,notputupforretailsale 7 3-5
50.06Yarnspunfromnoilsilk,notputupforretailsale 5 2-5
50.07Silkyarnandyarnspunfromnoilorotherwastesilk,putupforretail
A.Silkyarn 13 10
B.Other 11 5
50.08Silk-wormgut;imitationcatgutofsilk 7 3-5
50.09Wovenfabricsofsilkorofwastesilkotherthannoil:
A.Crepes 17 12
B.Pongee,habutai,honan,shantung,corahandsimilarFarEasternfabrics,
ofpuiesilk(notmixedwithnoilorotherwastesilkorwithother
textilematerials),plain-woven,unbleachedornotfurtherprocessed
16 8
C.Other:
I.Pongee,habutai,honan,shantung,corahandsimilarFarEastern
fabrics,ofpuresilk(notmixedwithnoilorotherwastesilkorwith
othertextilematerials) 17 14
II.Other 17 13
50.10Wovenfabricsofnoilsilk 17 8-5thanscoured

NoL295/214 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 51
MAN-MADE FIBRES (CONTINUOUS )
Notes
1.Throughout theTariff,theterm"man-made fibres"meansfibresorfilamentsoforganicpolymersproducedby
manufacturing processes ,either:
(a)Bypolymerisation orcondensation oforganicmonomers ,forexample,polyamides ,polyesters ,polyurethanes
andpolyvinylderivatives ;or
(b)Bychemicaltransformation ofnaturalorganicpolymers (suchascellulose,casein,proteinsandalgae),for
example,viscoserayon,cuprammonium rayon(cupra),celluloseacetateandalginates .
Theterm"synthetictextilefibres"appliestothefibresorfilamentsdescribedunderparagraph (a)above,and
theterm"regenerated textilefibres"tothefibresorfilamentsdescribedunderparagraph (b).
2.HeadingNo51.01istobetakennottoapplytocontinuous filamenttowofman-made fibresfallingwithin
Chapter56.
3.Theexpression"yarnofman-made fibres(continuous )"istobetakennottoapplytoyarn(knownas"ruptured
filamentyarn")ofwhichthemajorityofthefilamentshavebeenrupturedbypassagethroughrollersorother
devices(Chapter56).
4;Monofilofman-made fibrematerials ofwhichnocross-sectional dimension exceeds 1mmistobeclassifiedin
headingNo51.01whenofaweightlessthan6-6mg/m(6-6tex)andinheadingNo51.02inothercases.Mono­
filofwhichanycross-sectional dimension exceeds1mmistobeclassifiedinChapter39.
Strip(artificialstrawandthelike)ofman-made fibrematerialsistobeclassifiedinheadingNo51.02whenofa
widthnotexceeding 5mmandinChapter39inothercases.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
51.01 Yarnofmanmadefibres(continuous ),notputupforretailsale:
A.Yarnofsynthetictextilefibres 15 9
B.Yarnofregenerated textilefibres:
I.Hollow-filament yarn 15 2-5
II.Other 15 11

1.11.74 OfficialJournaloftheEuropean Communities NoL295/215
RateofDuty
Heading
numberDescription autonomous
•/.conventional
·/.
1 2 3 4
51.02 Monofil,strip(artificialstrawandthelike)andimitationcatgut,ofman­
madefibrematerials :
A.Ofsynthetictextilematerials :
I.Monofil .' 13 9
II.Other 14 10-5
B.Ofregenerated textilematerials :
I.Monofil 9 4-5
11.Other 10 5
51.03 Yarnofman-made fibres(continuous ),putupforretailsale:
A.Yarnofsynthetictextilefibres 19 9-5
B.Yarnofregenerated textilefibres 18 9
51.04 Wovenfabricsofman-made fibres(continuous ),includingwovenfabricsof
monofilorstripofheadingNo51.01or51.02:
A.Wovenfabricsofsynthetictextilefibres 21 13
B.Wovenfabricsofregenerated textilefibres 20 15

NoL295/216 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 52
METALLISED TEXTILES
RateofDuty
Heading
numberDescription autonomous
•/.conventional
"/.
1 2 3 4
52.01 Metallised yarn,beingtextileyarnspunwithmetalorcoveredwithmetal
byanyprocess 10 7
52.02 Wovenfabricsofmetalthreadorofmetallised yarn,ofakindusedin
articlesofapparel,asfurnishing fabricsorthelike 17 8-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/217
CHAPTER 53
WOOLANDOTHER ANIMAL HAIR
Note
Theexpression "fineanimalhair"meanshairofalpaca,llama,vicuna,yak,camel,Angora,Tibetan,Kashmirand
similargoats(butnotcommongoats),rabbit(includingAngorarabbit),hare,beaver,nutriaandmuskrat.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
%
1 2 3 4
53.01 Sheep'sorlambs'wool,notcardedorcombed Free Free
53.02 Otheranimalhair(fineorcoarse),notcardedorcombed :
A.Coarseanimalhair,prepared (forexample,bleached,dyed)and
artificially curled 3 1-5
B.Other Free Free
53.03 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),
notpulledorgarnetted Free Free
53.04 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),
pulledorgarnetted (includingpulledorgarnettedrags) Free Free
53.05 Sheep'sorlambs'woolorotheranimalhair(fineorcoarse),cardedor
combed 3 3
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupfor
retailsale:
A.Containing 85°/oormorebyweightofwoolorofwoolandfine
animalhair 5 (a)
B.Other 10 8
.53.07 Yarnofcombedsheep'sorlambs'wool(worstedyarn),notputupfor
retailsale:
A.Containing 85°/oormorebyweightofwoolorofwoolandfine
animaihair 5 (a)
B.Other 10 10'
53.08 Yarnoffineanimalhair(cardedorcombed),notputupforretailsale.. 5 4
53.09 Yarnofhorsehairorofothercoarseanimalhair,notputupforretailsale 9 4-5
53.10 Yarnofsheep'sorlambs'wool,ofhorsehairorofotheranimalhair(fine
orcoarse),putupforretailsale 11 11
(a)SeeAnnex.

NoL295/218 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/«
1 2 3 4
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85°/oormorebyweightofsuchfibres 13 (a)
B.Other 18 (a)
53.12 Wovenfabricsofcoarseanimalhairotherthanhorsehair 16 8
53.13 Wovenfabricsofhorsehair 16 8
(a)SeeAnnex

I.11.74 OfficialJournaloftheEuropean Communities NoL295/219
CHAPTER 54
FLAXANDRAMIE
RateofDuty
HeadingnumberDescription autonomous
•/.conventional
v.
1 2 3 4
54.01 Flax,raworprocessedbutnotspun;flaxtowandwaste(includingpulled
orgarnetted rags) Free—
54.02 Ramie,raworprocessed butnotspun;ramienoilsandwaste(including
pulledorgarnetted rags) Free Free
54.03 Flaxorramieyarn,notputupforretailsale:
A.Flaxyarn,polishedorglazed 16 9
B.Other:
I.Single,measuring perkg:
a)45000morless 10 6-5(a)
b)Morethan45000m 6 5
II.Multipleorcabled 10 7
54.04 Flaxorramieyarn,putupforretailsale:
A.Flaxyarn,polishedorglazed 16 10
B.Other 17 8-5
54.05 Wovenfabricsofflaxoroframie 21 16
(a)Dutyreducedto2%inrespectofunbleached flaxyarn(otherthantowyarn)ofalengthof30000morlessperkg,intendedforthemanufacture of
multipleorcabledvarnforthefootwearindustryorforwhippingcables,withinthelimitsofanannualquotaof500metrictonstobegrantedbythe
EECAuthorities .Thegrantingofsuchquotasshall,moreover ,besubjecttoconditions tobedetermined bvthecompetent authorities .

NoL295/220 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 55
COTTON
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
55.01 Cotton,notcardedorcombed Free Free
55.02 Cottonlinters Free Free
55.03 Cottonwaste(includingpulledorgarnetted rags),notcardedorcombed Free Free
55.04 Cotton,cardedorcombed '. 3 1-5
55.05 Cottonyarn,notputupforretailsale:
A.Multipleorcabled,finished,inballsoroncards,reels,tubesorsimilar
supports ,ofaweight(includingsupport)notexceeding 900g
B.Other·
I.Measuring ,persingleyarn,120000mormoreperkg:
a)Singleyarns
b)Other
II.Other10
10
10
108
4
6
7
55.06 Cottonyarn,putupforretailsale 16 12
55.07 Cottongauze(a) 15 9
55.08 Terrytowellingandsimilarterryfabrics,ofcotton 18 15
55.09 Otherwovenfabricsofcotton:
A.Containing 85°/oormorebyweightofcotton:
I.Ofawidthoflessthan85cm
II.Other
B.Oilier:
I.Ofzwidthoflessthan85cm
ILOther17
17
19
1913
14
14
15
(a)SecNote5(a)toSectionXI.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/221
CHAPTER 56
MAN-MADE FIBRES (DISCONTINUOUS )
Note
HeadingNo56.02istobetakentoapplyonlytocontinuous filamenttowofman-made fibres,consisting ofparallel
filamentsofauniformlengthequaltothelengthofthetow,meetingthefollowingspecification :
(a)Lengthoftowexceeding 2m;
(b)Twistlessthan5turnspermetre;
(c)Weightperfilamentlessthan6-6mg/m(6-6tex);
(d)InthecaseoffilamentsdescribedinNote1(a)toChapter51,thetowmustbedrawn,thatistosay,-beincapable
ofbeingstretchedbymorethan100%ofitslength;
(e)Totalweightoftowmorethan2g/m(2000tex).
Towofalengthnotexceeding 2mistobeclassifiedinheadingNo56.01.
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
56.01 Man-made fibres(discontinuous ),notcarded,combedorotherwise pre­
paredforspinning :
A.Synthetic textilefibres 14 9
B.Regenerated textilefibres 12 8
56.02 Continuou .»,filament towforthemanufacture ofman-made fibres
(discontinuous ):
A.Ofsynthetictextilefibres 14 8-5
B.Ofregenerated textilefibres 12 8
56.03 Waste(includingyarnwasteandpulledorgarnettedrags)ofman-made
fibres(continuous ordiscontinuous ),notcarded,combedorotherwise
preparedforspinning :
A.Ofsynthetic textilefibres 14 8-5
B.Ofregenerated textilefibres 12 8
56.04 Man-made fibres(discontinuous orwaste),carded,combedorotherwise
preparedforspinning :
A.Synthetic textilefibres 14 8-5
B.Regenerated textilefibres 13 10

NoL295/222 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonómous
•/«conventional
•/.
1 2 3 4
56.05 Yarnofman-made fibres(discontinuous orwaste),notputupforretail
sale:
A.Oísvnthetic textilefibres 15 11
B.Ofregenerated textilefibres 14 10
56.06 Yarnofman-made fibres(discontinuous orwaste),putupforretailsale.. 19 14
56.07 Wovenfabricsofman-made fibres(discontinuous orwaste):
A.Ofsynthetictextilefibres:
I.Gauzeweighingnotlessthan80g/m*butnotmorethan120g/m2
II.Other21
2115
16
B.Ofregenerated textilefibres 19 16

1.11.74 OfficialJournaloftheEuropean Communities NoL295/223
CHAPTER 57
OTHERVEGETABLE TEXTILE MATERIALS ;PAPERYARNAND
WOVEN FABRICS OFPAPERYARN
RateofDuty
Heading
numberDescription autonomous
•/.conventional
V.
1 2, 3 4
57.01 Truehemp("Cannabissativa"),raworprocessedbutnotspun;towand
wasteoftruehemp(includingpulledorgarnettedragsorropes) Free —
57.02 Manilahemp(abaca)("Musatextilis")raworprocessedbutnotspun;
towandwasteofmanilahemp(includingpulledorgarnetted ragsor
Free Free
57.03 Juteandothertextilebastfibresnotelsewhere specifiedorincluded,raw
orprocessedbutnotspun;towandwastethereof(includingpulledorgar­
nettedragsorropes) Free Free
57.04 Othervegetabletextilefibres,raworprocessed butnotspun;wasteof
suchfibres(includingpulledorgarnettedragsorropes) Free Free
57.05 Yarnoftruehemp:
A.Notputupforretailsale:
I.Polishedorglazed 16 9
II.Other 10 6
B.Putupforretailsale 16 7
57.06 YarnofjuteorofothertextilebastfibresofheadingNo57.03 10 8
57.07 Yarnofothervegetabletextilefibres:
A.Coiryarn Free Free
B.Other 10 5
57.08 Paperyarn 10 8
57.09 Wovenfabricsoftruehemp 21 10-5
57.10 WovenfabricsofjuteorofothertextilebastfibresofheadingNo57.03:
A.Ofawidthofnotmorethan150cmandweighingpersquaremetre:
I.Lessthan310g 23 20
II.Notlessthan310gbutnotmorethan500g 23 19
III.Morethan500g 23 15
B.Ofawidthofmorethan150cm 23 22
57.11 Wovenfabricsofothervegetabletextilefibres 20 10
57.12 Wovenfabricsofpaperyarn19 9

NoL295/224 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 58
CARPETS ,MATS,MATTING ANDTAPESTRIES ;PILEANDCHENILLE FABRICS ;NARROW FABRICS ;
TRIMMINGS ;TULLEANDOTHERNETFABRICS ;LACE;EMBROIDERY
Notes
1.TheheadingsofthisChapteraretobetakennottoapplytocoatedorimpregnated fabrics,elasticfabricsor
elastictrimmings ,machinery beltingorothergoodsfallingwithinChapter59.However ,embroidery onany
textilebasefallswithinheadingNo58.10.
2.InheadingsNos58.01and58.02,thewords"carpets"and"rugs"aretobetakentoextendtosimilararticleshaving
thecharacteristics offloorcoveringsbutintendedforuseforotherpurposes .Theseheadingsaretobetaken
nottoapplytofeltcarpets,whichfallwithinChapter59.
3.ForthepurposesofheadingNo58.05,theexpression "narrowwovenfabrics"means:
(a)Wovenfabricsofawidthnotexceeding 30cm,whetherwovenassuchorcutfromwiderpieces,provided
withsvlvedges(woven,gummedormadeotherwise )onbothedges:
(b)Tubularwovenfabricsofaflattenedwidthnotexceeding 30cm;and
(c)Biasbindingwithfoldededges,ofawidthwhenunfoldednotexceeding 30cm.
NarrowwovenfabricsintheformoffringesaretobetreatedasfallingwithinheadingNo58.07
4.HeadingNo58.08istobetakennottoapplytonetsornettinginthepiecemadeoftwine,cordageorrope
whicharetobetakenasfallingwithinheadingNo59.05.
5.InheadingNo58.10,theexpression "embroidery "means,interalia,embroidery withmetalorglassthreadona
visiblegroundoftextilefabricandsewnappliqueworkofsequins,beadsorornamental motifsoftextileor
othermaterials .Theheadingistobetakennottoapplytoneedlework tapestry (headingNo58.03).
6.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmadeof
metalthreadandofakindusedinapparel,asfurnishings orthelike.
Additional Note
Forthepurposesofapplyingthemaximumrateofdutyprovidedforinrespectofcarpets,carpetingandrugsfalling
withinsubheading 58.01A,thedutiablesufaceshallnotincludetheheading,theselvedgesandthefringes.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/225
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
58.01 Carpets,carpetingandrugs,knotted (madeupornot):
A.Ofwooloroffineanimalhair 32
withamax.
of5UA
perm224
withamax.
of4UA
perm2
B.Ofsilk,ofwastesilkotherthannoil,ofsynthetictextilefibres,ofyarn
fallingwithinheadingNo52.01orofmetalthreads 40 20
C.Ofothertextilematerials 24 12
58.02 Othercarpets,carpeting ,rugs,matsandmatting,and"Kelem","Schumacks "
and"Karamanie "rugsandthelike(madeupornot):
A.Carpets,carpeting ,rugs,matsandmatting :
I.Coirmatsandmatting,andtuftedcarpets,carpetingandrugs.... 23 23
II.Other 23 20
B."Kelem","Schumacks "and"Karamanie "rugsandthelike 21 10-5
58.03 Tapestries ,hand-made ,ofthetypeGobelins,Flanders,Aubusson ,Beauvais
andthelike,andneedle-worked tapestries (forexample,petitpointand
crossstitch)madeinpanelsandthelikebyhand 21 8-5
58.04 Wovenpilefabricsandchenillefabrics (otherthanterrytowelling or
similarterryfabricsofcottonfallingwithinheadingNo55.08andfabrics
fallingwithinheadingNo58.05) 19 15
58.05 Narrowwovenfabrics,andnarrowfabrics(bolduc)consisting ofwarp
withoutweftassembled bymeansofanadhesive,otherthangoodsfalling
withinheadingNo58.06:
A.Narrowwovenfabrics :
I.Pilefabricsorchenillefabrics :
a)Ofman-made fibresorofcotton 21 10-5
b)Ofsilk,ofnoilsilkorofotherwastesilk 20 10
c)Ofothertextilematerials 18 7
II.Other 18' 14
B.Bolduc 16 10
58.06 Wovenlabels,badgesandthelike,notembroidered ,inthepiece,instrips
orcuttoshapeorsize 20 10
58.07 Chenilleyarn(including flockchenilleyarn),gimpedyarn(otherthan
metallised yarnofheadingNo52.01andgimpedhorsehairyarn);braids
andornamental trimmings inthepiece;tassels,pomponsandthelike:
A.Braidsofawidthof5cmorless,ofman-made fibres(includingmono­
filorstripofheadingNo51.01or51.02),offlax,oframieorof
vegetabletextilefibresofChapter57 13 6-5
B.Other 16 8

NoL295/226 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
t 2 3 4
58.08 Tulleandothernetfabrics(butnotincludingwoven,knittedorcrocheted
fabrics),plain(a):
A.Tulleorothernetfabricsnotcomprised inBbelow 20 10
B.Knottednetfabrics 22 11
58.09 Tulleandothernetfabrics(butnotincludingwoven,knittedorcrocheted
fabrics),figured;handormechanically madelace,inthepiece,instrips
orinmotifs:
A.Tulleandothernetfabrics 22 13
B.Lace:
I.Hand-made 20 14
II.Mechanically made23 11-5
58.10 Embroidery ,inthepiece,instripsorinmotifs:
A.Embroidery withoutvisibleground:,
I.Ofavalueofmorethan35UAperkgnetweight 17 9
II.Other 17 13
B.Other:
I.Ofavalueofmorethan17-5UAperkgnetweight 17 9
11.Orher 17 13
(a)SecNote5(b)toSectionXI

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/227
CHAPTER 59
WADDING ANDFELT;TWINE,CORDAGE ,ROPESANDCABLES ;SPECIAL FABRICS ;IMPREGNATED AND
COATED FABRICS ;TEXTILE ARTICLES OFAKINDSUITABLE FORINDUSTRIAL USE
Notes
1.ForthepurposesofthisChapter,theexpression "textilefabric"istobetakentoapplyonlytothetextilefabrics
ofChapters50to57andheadingsNos58.04and58.05,thebraidsandtrimmings inthepieceofheadingNo
58.07,thetulleandothernetfabricsofheadingNos58.08and58.09,laceofheadingNo58.09andtheknitted
andcrochetedfabricsofheadingNo60.01.
2.(A)HeadingNo59.08istobetakentoapplytotextilefabricsimpregnated ,coated,coveredorlaminatedwith
preparations ofcellulosederivatives orofotherartificialplasticmaterialswhatevertheweightpersquare
metreandwhateverthenatureoftheplasticmaterial (compact,foam,spongeorexpanded ).
Itdoesnot,however,cover:
(a)Fabricsinwhichtheimpregnation ,coatingorcoveringcannotbeseenwiththenakedeye(usually
Chapters50to58and60);forthepurposeofthisprovision ,noaccountshouldbetakenofanyresulting
changeofcolour;
(b)Productswhichcannot,withoutfracturing ,bebentmanuallyaroundacylinderofa^diameter of7mm,
atatemperature between15°and30°C(usuallyChapter39);or
(c)Productsinwhichthetextilefabriciseithercompletely embedded inartificialplasticmaterialorcoated
orcoveredonbothsideswithsuchmaterial (Chapter39).
(B)HeadingNo59.12doesnotapplyto:
(a)Fabricsinwhichtheimpregnation orcoatingcannotbeseenwiththenakedeye(usuallyChapters50
to58and60);forthepurposeofthisprovision ,noaccountshouldbetakenofanyresultingchangeof
colour;
(b)Fabricspaintedwithdesigns (otherthanpaintedcanvasbeingtheatrical scenery,studioback-cloths
orthelike);
(c)Fabricscoveredwithflock,dust,powderedcorkOrthelikeandbearingdesignsresultingfromthese
treatments ;or
(d)Fabricsfinishedwithnormaldressingshavingabasisofamylaceous orsimilarsubstances .
3.InheadingNo59.11theexpression "rubberised textilefabrics"means:
(a)Textilefabricsimpregnated ,coated,coveredorlaminated withrubber:
(i)Weighingnotmorethan1500g/m2;or
(ii)Weighing morethan1500g/m2andcontaining morethan50%byweightoftextilematerial;
(b)Fabricscomposed ofparalleltextileyarnsagglomerated withrubber,irrespective oftheirweightpersquare
metre;and
(c)Plates,sheetsandstrip,ofexpanded ,foamorspongerubber,combinedwithtextilefabric,otherthanthose
fallinginChapter40byvirtueofthelastparagraph ofNote2tothatChapter.
4.HeadingNo59.16istobetakennottoapplyto:
(a)Transmission ,conveyororelevatorbeltingofathicknessoflessthan3mm;or

NoL295/228 OfficialJournaloftheEuropeanCommunities 1.11.74
(b)Transmission ,conveyororelevatorbeltsorbeltingoftextilefabricimpregnated ,coated,coveredorlaminated
withrubberormadefromtextileyarnorcordimpregnated orcoatedwithrubber(headingNo40.10).
5.HeadingNo59.17istobetakentoapplytothefollowinggoodswhicharetobetakenasnotfallingwithin
anyotherheadingofSectionXI:
(a)Textileproducts (otherthanthosehavingthecharacteroftheproductsofheadingsNos59.14to59.16),
thefollowingonly:
(i)Textilefabric,feltandfelt-linedwovenfabric,coated,coveredorlaminatedwithrubber,leatherorother
material,ofakindcommonly usedforcardclothing ,andsimilarfabricofakindcommonly used
inmachinery orplant;
(ii)Boltingcloth;
(iii)Strainingclothofakindcommonly usedinoilpressesandthelike,oftextilefibresorofhumanhair;
(iv)Woventextilefelts,whetherornotimpregnated'or coated,ofakindcommonly usedinpaper-making
orothermachinery ,tubularorendlesswithsingleormultiplewarpand/orweft,orflatwovenwithmult­
iplewarpand/orweft;
(v)Textilefabricsreinforced withmetal,ofakindcommonly usedinmachinery orplant;
(vi)TextilefabricsofthemetallisedyarnfallingwithinheadingNo52.01,ofakindcommonly usedinpaper­
makingorothermachinery ;
(vii)Cords,braidsandthelike,whetherornotcoated,impregnated orreinforcedwithmetal,ofakindcom­
monlyusedinmachinery orplantaspackingorlubricating materials ;
(b)Textilearticles (otherthanthoseofheadingsNos59.14to59.16)ofakindcommonly usedinmachinery
orplant(forexample,gaskets,washers,polishingdiscsandothermachinery parts).Textilefabrics,wadding,
feltorbondedfibreorsimilarbondedyarnfabrics,inthepiece,cuttolengthorsimplycuttorectangular
shape,arenotconsidered tobetextilearticlesofakindcommonly usedinmachinery orplant.
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
·/.
1 2 3 4
59.01 Waddingandarticlesofwadding;textileflockanddustandmillneps:
A.Waddingandarticlesofwadding :
LOfman-made fibres:
a)Rollsofadiameterofnotmorethan8mm 10 5
b)Other 10 8
II.Ofothertextilematerials 10 5
B.Flockanddustandmillneps:
I.Ofman-made fibres 8 4
II.Ofothertextilematerials Free Free
59.02 Feltandarticlesoffelt,whetherornotimpregnated orcoated:
A.Feltinthepieceorsimplycuttorectangular shape 16 11-5
B.Other 19 9-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/229
RateofDuty
Heading
numberDescription autonomous
•7.conventional
*/*
1 2 3 4
59.03 Bondedfibrefabrics,similarbondedyarnfabrics,andarticlesofsuch
fabrics,whetherornotimpregnated orcoated 18 12
59.04 Twine,cordage,ropesandcables,plaitedornot 16 13
59.05 Netsandnettingmadeoftwine,cordageorrope,andmadeupfishing
netsofyarn,twine,cordageorrope:
A.Fishingnetsandnetting :
I.Ofvegetabletextilematerials 14 11
II.Ofothertextilematerials 19 13-5
B.Other:
I.Ofman-made fibres 19 13-5
II.Ofothertextilematerials 19 9-5
59.06 Otherarticlesmadefromyarn,twine,cordage,ropeorcables,otherthan
textilefabricsandarticlesmadefromsuchfabrics 18 9
59.07 Textilefabricscoatedwithgumoramylaceous substances ,ofakindused
fortheoutercoversofbooksandthelike;tracingcloth;preparedpainting
canvas;buckramandsimilarfabricsforhatfoundations andsimilaruses 18 11
59.08 Textilefabricsimpregnated ,coated,coveredorlaminatedwithpreparations
ofcellulosederivatives orofotherartificialplasticmaterials 18 14
59.09 Textilefabricscoatedorimpregnated withoilorpreparations withabasis
ofdryingoil:
A.Oilclothandothertextilefabricscoatedwithpreparations withabasis
ofdrvingoil 19 7-5
B.Oilsilkandsimilaroiledfabrics 17 7
59.10 Linoleum andmaterialspreparedonatextilebaseinasimilarmannerto
linoleum,whetherornotcuttoshapeorofakindusedasfloorcoverings ;
floorcoveringsconsisting ofacoatingappliedonatextilebase,cutto
shapeornot 20 8
59.11 Rubberised textilefabrics,otherthanrubberised knittedorcrocheted
goods:
A.Rubberised textilefabricsnotcomprised inBbelow:
1.Adhesivestrips,ofawidthnotexceeding 10cm,thecoatingof
whichconsistsofunvulcanized naturalorsyntheticrubber 16 6-5
II.Fabricscombinedwithexpanded ,foamorspongerubber 18 9
III.Other 18 8-5
B.Fabricsmentioned inNote3(b)tothisChapter 15 14

1.11.74 NoL295/230 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
59.12 Textilefabricsotherwise impregnated orcoated;paintedcanvasbeing
theatrical scenery,studioback-cloths orthelike 18 7
59.13 Elasticfabricsandtrimmings (otherthanknittedorcrocheted goods)
consistingoftextilematerialscombinedwithrubberthreads 18 11
59.14 Wicks,ofwoven,plaitedorknittedtextilematerials,forlamps,stoves,
lighters,candlesandthelike;tubularknittedgas-mantle fabricandin­
candescent gasmantles 17 8-5
59.15 Textilehosepiping andsimilartubing,withorwithoutlining,armouror
accessories ofothermaterials 19 11
59.16 Transmission ,conveyororelevatorbeltsorbelting,oftextilematerial,
whetherornotstrengthened withmetalorothermaterial 14 7-5
59.17 Textilefabricsandtextilearticles,ofakindcommonly usedinmachinery
orplant:
A.Textilefabrics,feltandfelt-lined wovenfabric,coated,coveredor
laminated withrubber,leatherorothermaterial,ofakindcommonly
usedforthemanufacture ofcardclothing,andsimilarfabricsofakind
commonly usedinmachinery orplant
B.Boltingcloth,whetherornotmadeup(a):13 8
I.Ofsilkorofwastesilkotherthannoil 10 4
II.Ofothertextilematerials 16 6-5
C.Wovenfabrics,feltedornot,whetherornotimpregnated orcoated,
ofakindcommonly usedinpaper-making orothermachinery ,tubular
orendlesswithsingleormultiplewarpand/orweft,orflatwoven
withmultiplewarpand/orweft:
I.Ofsilkorofman-made fibres15 9
II.Ofothertextilematerials15 6
D.Other16 9-5
(a)Entryunderthissubheading ofboltingcloth,notmadeup,issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/231
CHAPTER 60
KNITTED ANDCROCHETED GOODS
Notes
1.ThisChapterdoesnotcover:
(a)CrochetlaceofheadingNo58.09;
(b)KnittedorcrochetedgoodsfallingwithinChapter59;
(c)Corsets,corset-belts ,suspender-belts ,brassieres ,braces,suspenders ,gartersorthelike(headingNo61.09);
(d)OldclothingorotherarticlesfallingwithinheadingNo63.01;or
(e)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
2.HeadingsNos60.02to60.06aretobetakentoapplytoknittedorcrochetedarticlesandtopartsthereof :
(a)Knittedorcrocheted directlytoshape,whetherimportedasseparateitemsorintheformofanumberof
itemsinthelength;
(b)Madeup,bysewingorotherwise .
3.ForthepurposesofheadingNo60.06,knittedorcrocheted articlesarenotconsidered tobeelasticarticles
onlybyreasonoftheircontaining rubberthreadorelasticformingmerelyasupporting band.
4.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmade
ofmetalthreadandofakindusedinapparel,asfurnishings orthelike.
5.ForthepurposesofthisChapter :
(a)"Elastic"meansconsisting oftextilematerialscombinedwithrubberthreads;and
(b)"Rubberized "meansimpregnated ,coated,coveredorlaminatedwithrubber,ormadewithtextilethread
impregnated ,coatedorcoveredwithrubber.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
·/.
1 2 3 4
60.01 Knittedorcrocheted fabric,notelasticnorrubberised :
A.Ofwooloroffineanimalhair 16 13
B.Ofman-made fibres 20 13
C.Ofothertextilematerials 19 14
60.02 Gloves,mittensandmitts,knittedorcrocheted ,notelasticnorrubberised 23 20

NoL295/232 OfficialJournaloftheEuropeanCommunities 1.11.74
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
60.03 Stockings ,understockings,socks,ankle-socks ,sockettesandthelike,
knittedorcrocheted ,notelasticnorrubberised 22 13
60.04 Undergarments ,knittedorcrocheted ,notelasticnorrubberised :
A.Ofcotton 21 17
B.Ofothertextilematerials 21 17
60.05 Outergarmentsandotherarticles,knittedorcrocheted ,notelasticnor
rubberised :
A.Outergarmentsandclothingaccessories :
I.Jerseysandpullovers,containing atleast50%byweightofwool
andweighing600gormoreperarticle 21 10-5
II.Other 21 18
B.Other 20 13
60.06 Knittedorcrocheted fabricandarticlesthereof,elasticorrubberised (in­
cludingelasticknee-capsandelasticstockings):
A.Fabric
B.Other18
2011
16

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/233
CHAPTER 61
ARTICLES OFAPPAREL ANDCLOTHING ACCESSORIES OFTEXTILE FABRIC,
OTHER THANKNITTED ORCROCHETED GOODS
Notes
1.TheheadingsofthisChapteraretobetakentoapplytoarticlesofthekindsdescribedthereinonlywhenmade
upofanytextilefabric(includingfelt,bondedfibrefabric,braidortrimmings ofheadingNo58.07,tulleor
othernetfabricsandlace)oroffabricofmetalthread,butnotincludingarticlesofknittedorcrochetedmaterial
otherthanthosefallingwithinheadingNo61.09.
2.TheheadingsofthisChapterdonotcover:
(a)OldclothingorotherarticlesfallingwithinheadingNo63.01;or
(b)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
3.ForthepurposesofheadingsNos61.01to61.04:
(a)Articleswhichcannotbeidentified aseithermen'sorboys'garmentsoraswomen'sorgirls'garments
aretobeclassifiedinheadingNo61.02or61.04asthecasemaybe;
(b)Theexpression "infants'garments"istobetakentoapplyto:
(i)Garmentsforyoungchildrenwhicharenotidentifiable asforwearexclusively byboysorbygirls,and
(ii)Babies'napkins .
4.Scarvesandarticlesofthescarftype,squareorapproximately square,ofwhichnosideexceeds60cmareto
beclassifiedashandkerchiefs (headingNo61.05).
Handkerchiefs ofwhichanysideexceeds60cmaretobeclassifiedinheadingNo61.06.
5.TheheadingsofthisChapteraretobetakentoapplytotextilefabrics(otherthanknittedorcrochetedfabric)
cuttoshapeformakingarticlesofthisChapter .
HeadingNo61.09,however,alsoincludesfabricsknittedorcrochetedtoshapeformakingarticlesclassified
inthatheading,whetherimportedasseparateitemsorintheformofanumberofitemsinthelength.
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
61.01 Men'sandboys'outergarments 20 17
61.02 Women's ,girls'andinfants'outergarments :
A.Babies'garments
B.Other22
2010-5
17
61.03 Men'sandboys'undergarments,including collars,shirtfrontsandcuffs 20 17
61.04 Women's,girls'andinfants'undergarments 22 13

NoL295/234 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription . autonomous
·/·conventional
•/.
1 2 3 4
61,05 Handkerchiefs :
A.Ofcottonfabric,ofavalueofmorethan15UAperkgnetweight 20 11
B.Other 20 14
61.06 Shawls,scarves,mufflers,mantillas,veilsandthelike 21 16
61.07 Ties,bowtiesandcravats 21 10-5
61.08 Collars,tuckers,fallals,bodice-fronts ,jabots,cuffs,flounces,yokesand
similaraccessories andtrimmings forwomen'sandgirls'garments 21 10-5
61.09 Corsets,corset-belts ,suspender-belts ,brassières ,braces,suspenders ,garters
andthelike(includingsucharticlesofknittedorcrochetedfabric),whether
ornotelastic 21 8-5
61.10 Gloves,mittens,mitts,stockings,socksandsockettes,notbeingknittedor
crocheted goods 21 14-5
61.11Madeupaccessories forarticlesofapparel (forexample,dressshields,
shoulderandotherpads,belts,muffs,sleeveprotectors ,pockets) 21 10-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/235
CHAPTER 62
OTHER MADEUPTEXTILE ARTICLES
Notes
1.TheheadingsofthisChapteraretobetakentoapplytothearticlesofthekindsdescribedthereinonlywhen
madeupofanytextilefabric(otherthanfeltandbondedfibreorsimilarbondedyarnfabrics)orofthebraids
ortrimmings ofheadingNo58.07,notbeingknittedorcrochetedgoods.
2.TheheadingsofthisChapterdonotcover:
(a)GoodsfallingwithinChapter58,59or61;or
(b)OldclothingorotherarticlesfallingwithinheadingNo63.01.
RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 2 3, 4
62.01 Travelling rugsandblankets :
A.Electrically heated 19 12
B.Other:
I.Ofcotton 19 14
II.Ofothertextilematerials 19 14
62.02 Bedlinen,tablelinen,toiletlinenandkitchenlinen;curtainsandother
furnishing articles:
A.Netcurtains 22 17
B.Other 22 19
62.03 Sacksandbags,ofakindusedforthepackingofgoods:
A.OfjuteorofothertextilebastfibresofheadingNo57.03:
I.Used
II.Other:11 8
a)Offabricweighinglessthan310g/m8 23 20
sb)Offabricweighingnotlessthan310g/m2butnotmorethan
500g/m2 23 19
c)Offabricweighingmorethan500g/m2 23 15
B.Ofothertextilematerials :
I.Used:
a)Offlaxorofsisal 10 8
b)Other " 19 10
II.Other 19 13
62.04 Tarpaulins ,sails,awnings,sunblinds,tentsandcampinggoods:
A.Ofcotton 19 15
B.Ofotlieitextilematerials 19 16

NoL295/236 OfficialJournaloftheEuropeanCommunities 1.11.74
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
62.05 Othermadeuptextilearticles(includingdresspatterns):
A.Stripsfortheinternalreinforcement ofbelts,ofawidthofnotlessthan
12mmbutnotmorethan102mm,composed oftwostripsoffabric
ofcottonorofregenerated textilefibres,whichhavebeenstuck
together,theedgesofthenarrowerstrip,whichhasbeenstiffenedby
impregnation withsyntheticresin,beingcoveredbythefoldingover
oftheedgesofthewiderstrip
B.Floorcloths,dishcloths,dustersandthelike
C.Other21
21
218
15
10-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/237
CHAPTER 63
OLDCLOTHING ANDOTHER TEXTILE ARTICLES :RAGS
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
63.01 Clothing,clothingaccessories ,travellingrugsandblankets,household linen
andfurnishing articles (otherthanarticlesfallingwithinheadingNo58.01,
58.02or58.03),oftextilematerials,footwearandheadgearofanymaterial,
showingsignsofappreciable wearandimportedinbulkorinbales,sacks
orsimilarbulkpackings :
A.Usedclothing 18 8
B.Other 18 7
63.02 Usedornewrags,scraptwine,cordage,ropeandcablesandwornout
articlesoftwine,cordage,ropeorcables Free Free

NoL295/238 OfficialJournaloftheEuropeanCommunities1.11.74
SECTION XII
FOOTWEAR ,HEADGEAR ,UMBRELLAS ,SUNSHADES ,WHIPS,RIDING-CROPS ANDPARTSTHEREOF ;
PREPARED FEATHERS ANDARTICLES MADETHEREWITH ;ARTIFICIAL FLOWERS ;
ARTICLES OFHUMAN HAIR;FANS
CHAPTER 64
FOOTWEAR ,GAITERS ANDTHELIKE;PARTSOFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Footwear ,withoutappliedsoles,knittedorcrocheted (headingNo60.03)orofothertextilefabric(except
feltorbondedfibreorsimilarbondedyarnfabrics)(headingNo62.05);
(b)OldfootwearfallingwithinheadingNo63.01;
(c)Articlesofasbestos (headingNo68.13);
(d)Orthopaedic footwearorotherorthopaedic appliances ,orpartsthereof (headingNo90.19);or
(e)Toysandskatingbootswithskatesattached (Chapter97).
2.ForthepurposesofheadingsNos64.05and64.06,theexpression "parts"istobetakennottoincludepegs,
bootprotectors ,eyelets,boothooks,buckles,ornaments ,braid,laces,pomponsorothertrimmings (which
aretobeclassifiedintheirappropriate headings )orbuttonsorothergoodsfallingwithinheadingNo93.01
3.ForthepurposesofheadingNo64.01,theexpression "rubberorartificialplasticmaterial"istobetakento.
includeanytextilefabriccoatedorcoveredexternally withoneorbothofthosematerials .
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
64.01 Footwearwithoutersolesanduppersofrubberorartificialplasticmaterial 20 20
64.02 Footwear withoutersolesofleatherorcomposition leather;footwear
(otherthanfootwearfallingwithinheadingNo64.01)withoutersolesof
rubberorartificialplasticmaterial :
A.Footwearwithuppersofleather 20 8
B.Other 20 (a)
64.03 Footwear withoutersolesofwoodorcork 18 9
(a)SeeAnnex.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/239
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/»
1 2 3 4
64.04 Footwear withoutersolesofothermaterials 18 7
64.05 Partsoffootwear,removable in-soles,hoseprotectors andheelcushions,
ofanymaterialexceptmetal:
A.Assemblies ofuppersaffixedtoinnersolesortoothersolecomponents ,
butwithoutoutersoles
B.Other18
169
6-5
64.06 Gaiters,spats,leggings,puttees,cricketpads,shin-guards andsimilar
articles,andpartsthereof 19 9-5

NoL295/240 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 65
HEADGEAR ANDPARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)OldheadgearfallingwithinheadingNo63.01;
(b)Hairnetsofhumanhair(headingNo67.04);
(c)Asbestosheadgear (headingNo68.13);or
(d)Dolls'hatsorothertoyhats,orcarnivalarticlesofChapter97.
2.HeadingNo65.02istobetakennottoapplytohat-shapes madebysewing(otherthanhat-shapes madeby
thesewinginspiralsofplaitedorotherstrips).
RateofDuty
Heading
numberDescription autonomous conventional
»/. •/.
1 2 3 4
65.01 Hat-forms ,hatbodiesandhoodsoffelt,neitherblockedtoshapenor
withmadebrims;plateauxandmanchons (including slitmanchons ),of
felt:
A.Offurfeltoroffeltofwoolandfur 13 7-5
B.Other 11 8
65.02 Hat-shapes ,plaitedormadefromplaitedorotherstripsofanymaterial,
neitherblockedtoshapenorwithmadebrims:
A.Ofwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp
(abaca),sisalorotherunspunvegetablefibres 8 4-5
B.Ofothermaterials 15 6-5
65.03 Felthatsandotherfeltheadgear,beingheadgearmadefromthefelthoods
andplateauxfallingwithinheadingNo65.01,whetherornotlinedor
trimmed :
A.Notlinedortrimmed :
I.Offurfeltoroffeltofwoolandfur 15 7-5
II.Other 15 8
B.Linedortrimmed :
I.Offurfeltoroffeltofwoolandfur 17 10-5
II.Other 17 9-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/241
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
65.04 Hatsandotherheadgear,plaitedormadefromplaitedorotherstripsof
anymaterial,whetherornotlinedortrimmed :
A.Notlinedortrimmed :
I.Ofwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp
(abaca),sisalorotherunspunvegetablefibres 11 5-5
II.Ofothermaterials 16 6-5
B.Linedortrimmed 18 9
65.05 Hatsandotherheadgear (includinghairnets),knittedorcrocheted ,or
madeupfromlace,feltorothertextilefabricinthepiece(butnotfrom
strips),whetherornotlinedortrimmed 19 9-5
65.06 Otherheadgear,whetherornotlinedortrimmed 19 9-5
65.07 Head-bands ,linings,covers,hatfoundations ,hatframes(includingspring
framesforoperahats),peaksandchinstraps ,forheadgear :
A.Head-bands 12 5
B.Other 16 8

1.11.74 NoL295/242 OfficialJournaloftheEuropeanCommunities
CHAPTER 66
UMBRELLAS ,SUNSHADES ,WALKING-STICKS ,WHIPS,RIDING-CROPS ANDPARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Measurewalking-sticks orthelike(headingNo90.16);
(b)Firearm-sticks ,sword-sticks ,loadedwalking-sticks orthelike(Chapter93);or
(c)GoodsfallingwithinChapter97(forexample,toyumbrellasandtoysunshades ).
2.HeadingNo66.03istobetakennottoapplytoparts,trimmings oraccessories oftextilematerial,nortocovers,
tassels,thongs,umbrellacasesorthelike,ofanymaterial .Suchgoodsimportedwith,butnotfittedto,articles
fallingwithinheadingNo66.01or66.02aretobeclassifiedseparatelyandarenottobetreatedasforming
part*ofthosearticles.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«
1 2 3 4
66.01 Umbrellas andsunshades (including walking-stick umbrellas ,umbrella
tents,andgardenandsimilarumbrellas )...., 20 16
66.02 Walking-sticks (including climbing-sticks andseat-sticks ),canes,whips,
riding-crops andthelike 17 7
66.03 Parts,fittings,trimmings andaccessories ofarticlesfallingwithinheading
No66.01or66.02:
A.Handlesandknobs 17 6·5
B.Frames,includingframesmountedonshafts(sticks) 19 15
C.Otherparts,fittings,trimmings andaccessories 17 13

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/243
CHAPTER 67
PREPARED FEATHERS ANDDOWNANDARTICLES MADEOFFEATHERS OROFDOWN;
ARTIFICIAL FLOWERS ;ARTICLES OFHUMAN HAIR;FANS
Notes
1.ThisChapterdoesnotcover:
(a)Strainingclothofhumanhair(headingNo59.17);
(b)Floralmotifsoflace,ofembroidery orothertextilefabric(SectionXI);
(c)Footwear (Chapter64);
(d)Headgear (Chapter65);
(e)Featherdusters(headingNo96.04),powder-puffs (headingNo96.05)orhairsieves(headingNo96.06);
or
(f)Toys,sportsrequisitesorcarnivalarticles(Chapter97).
2.HeadingNo67.01istobetakennottoapplyto:
(a)Goods (forexample,bedding )inwhichfeathersordownconstitute onlyfillingorpadding;
(b)Articlesofapparelandaccessories theretoinwhichfeathersordownconstitutenomorethanmeretrimming
orpadding ;
(c)ArtificialflowersorfoliageorpartsthereoformadeuparticlesofheadingNo67.02;or
(d)Fans(headingNo67.05).
3.HeadingNo67.02istobetakennottoapplyto:
(a)Articlesofglass(Chapter70);
(b)Artificialflowers,foliageorfruitofpottery,stone,metal,woodorothermaterials ,obtainedinonepiece
bymoulding ,forging,carving,stampingorotherprocess,orconsisting ofpartsassembled otherwisethan
bybinding,glueingorsimilarmethods .
RateofDuty
Heading
numberDescription autonomous conventional
•/. ·/.
1 2 3 4
67.01 Skinsandotherpartsofbirdswiththeirfeathersordown,feathers,parts
offeathers,down,andarticlesthereof (otherthangoodsfallingwithin
headingNo05.07andworkedquillsandscapes):
A.Skinsandotherpartsofbirdswiththeirfeathersordown:
I.Dressedgooseskins,withoutfeathersbutwithdown,notcut.... 9 4-5
II.Other 15 7-5
B.Feathers ,partsoffeathersanddown 15 7-5

NoL295/244 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
67.01
(continued )C.Madeuparticles 22 9
67.02 Artificialflowers,foliageorfruitandpartsthereof;articlesmadeofarti­
ficialflowers,foliageorfruit:
A.Artificialflowers,foliageorfruitandpartsthereof:
I.Tarts 18 13
II.Other 21 15
B.Articlesmadeofartificialflowers,foliageorfruit 23 17
67.03 Humanhair,dressed,thinned,bleachedorotherwise worked;woolor
otheranimalhairpreparedforuseinmakingwigsandthelike:
A.Humanhair,notfurtherworkedthandressed 9 4-5
B.Other 14 7
67.04 Wigs,falsebeards,eyebrowsandeyelashes,switchesandthelike,ofhuman
oranimalhairorortextiles;otherarticlesofhumanhair(includinghair
19 7-5
67.05 Fansandhandscreens,non-mechanical ,ofanymaterial;framesand
handlesthereforandpartsofsuchframesandhandles,ofanymaterial .. 21 8-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/245
SECTION XIII
ARTICLES OFSTONE,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICA
ANDOFSIMILAR MATERIALS ;CERAMIC PRODUCTS ;GLASSANDGLASSWARE
CHAPTER 68
ARTICLES OFSTONE,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICAANDOFSIMILAR MATERIALS
Notes
1.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter25;
(b)Coatedorimpregnated paperfallingwithinheadingNo48.07(forexample,papercoatedwithmicapowder
orgraphite,bituminised orasphaltedpaper);
(c)Coatedorimpregnated textilefabricfallingwithinChapter59(forexample,mica-coated fabric,bituminised
orasphaltedfabric);
(d)ArticlesfallingwithinChapter71;
(e)Toolsorpartsoftools,fallingwithinChapter82;
(f)Lithographic stonesofheadingNo84.34;
(g)Electricalinsulators (headingNo85.25)orfittingsofinsulating materialfallingwithinheadingNo85.26;
(h)Dentalburrs(headingNo90.17);
(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(k)ArticlesfallingwithinheadingNo95.07;
(1)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites);
(m)GoodsfallingwithinheadingNo98.01(forexample,buttons),No98.05(forexample,slatepencils)or
No98.06(forexample,drawingslates);or
(n)Worksofart,collectors'piecesorantiques (Chapter99).
2.InheadingNo68.02theexpression "workedmonumental orbuildingstone"istobetakentoapplynotonly
tothevarietiesofstonereferredtoinheadingsNos25.15and25.16butalsotoallothernaturalstone(for
example,quartzite,flint,dolomiteandsteatite)similarlyworked;itis,however,tobetakennottoapplyto
slate.

NoL295/246 OfficialJournaloftheEuropean Communities1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/o
1 2 3 4
68.01 Roadandpavingsetts,curbsandflagstones ,ofnaturalstone(exceptslate) 4 2-5
68.02 Workedmonumental orbuildingstone,andarticlesthereof (including
mosaiccubes),otherthangoodsfallingwithinheadingNo68.01orwithin
Chapter69:
A.Workedmonumental orbuildingstone:
I.Simplycutorsawn,withaflatorevensurface:
a)Calcareous stoneoralabaster
b)Otherstone:10 8
1.Flintforlininggrinders 6 5
2.Other 8 4
II.Alouldedorturned,butnototherwiseworked :
a)Calcareous stoneoralabaster 12 6
b)Otherstone 10 5
III.Polished,decoratedorotherwiseworked,butnotcarved:
a)Calcareous stoneoralabaster 15 7-5
b)Otherstone:
1.Ofanetweightoflessthan10kg13 8-5
2.Other 13 6-5
IV.Carved 14 7
B.Mosaiccubes;powder,granulesandchippings ,artificially coloured....14 7
68.03 Workedslateandarticlesofslate,includingarticlesofagglomerated slate6»
5
68.04 Millstones ,grindstones ,grindingwheelsandthelike(includinggrinding,
sharpening ,polishing,trueingandcuttingwheels,heads,discsandpoints),
ofnaturalstone(agglomerated ornot),ofagglomerated naturalorartificial
abrasives ,orofpottery,withorwithoutcores,shanks,sockets,axlesand
thelikeofothermaterials ,butwithoutframeworks ;segmentsandother
finishedpartsofsuchstonesandwheels,ofnaturalstone(agglomerated or
not),ofagglomerated naturalorartificialabrasives,orofpottery:
A.Ofagglomerated abrasives :
I.Madeofnaturalorsyntheticdiamonds 10 4
II.Other 10 5
B.Other 8 3
68.05 Handpolishingstones,whetstones ,oilstones,honesandthelike,ofnatural
stone,ofagglomerated naturalorartificialabrasives ,orofpottery:
A.Ofagglomerated abrasives 11 4-5
B.Other 8 4

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/247
RateofDuty
Heading
numberDescription autonomous
%conventional
%
1 2 3 4
68.06 Naturalorartificialabrasivepowderorgrain,onabaseofwovenfabric,
ofpaper,ofpaperboard orofothermaterials ,whetherornotcuttoshape
orsewnorotherwise madeup 11 4-5
68.07 Slagwool,rockwoolandsimilarmineralwools;exfoliated vermiculite ,
expanded clays,foamedslagandsimilarexpanded mineralmaterials ;
mixturesandarticlesofheat-insulating ,sound-insulating ,orsound-absorb­
ingmineralmaterials ,otherthanthosefallinginheadingNo68.12or
68.13orinChapter69:
A.Slagwool,rockwoolandsimilarmineralwools 10 5
B.Other 9 3-5
68.08 Articlesofasphaltorofsimilarmaterial (forexample,ofpetroleum
bitumenorcoaltarpitch) 8 3
68.09 Panels,boards,tiles,blocksandsimilararticlesofvegetablefibre,ofwood
fibre,ofstraw,ofwoodshavingsorofwoodwaste(includingsawdust),
agglomerated withcement,plasterorwithothermineralbindingsub­
stances 14 6
68.10 Articlesofplasteringmaterial :
A.Boards,sheets,panels,tilesandthelike,notornamented 7 3-5
B.Other 10 4
68.11 Articlesofcement(including slagcement),ofconcreteorofartificialstone
(includinggranulated marbleagglomerated withcement),reinforced ornot 10 4
68.12 Articlesofasbestos-cement ,ofcellulosefibre-cement orthelike:
A.Buildingmaterials 10 4
B.Other 13 6-5
68.13 Fabricated asbestosandarticlesthereof (forexample,asbestosboard,
threadandfabric;asbestosclothing,asbestosjointing),reinforced ornot,
otherthangoodsfallingwithinheadingNo68.14;mixtureswithabasis
ofasbestosandmixtureswithabasisofasbestosandmagnesium carbonate ,
andarticlesofsuchmixtures :
A.Fabricated asbestos (forexample,cardedfibres,dyedfibres)
B.Articlesofasbestos :10 8
I.Thread 13 9
II.Fabric 17 U
III.Other 17 12
C.Mixtures withabasisofasbestosandmixtures withabasisofasbestos
andmagnesium carbonate ,andarticlesofsuchmixtures :
I.Mixtures 10 5
II.Articles 18 7

NoL295/248 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
V*
1 2 3 4
68.14 Frictionmaterial (segments,discs,washers,strips,sheets,plates,rollsand
thelike)ofakindsuitableforbrakes,forclutchesorthelike,withabasis
ofasbestos,othermineralsubstances orofcellulose,whetherornot
combined withtextileorothermaterials 20 8
68.15 Workedmicaandarticlesofmica,includingbondedmicasplittingson
asupportofpaperorfabric(forexample,micaniteandmicafolium ):
A.Sheetsorsplittingsofmica 7 4-5
B.Plates,sheetsorstripsmadefrommicasplittingsorpowder,whetheror
notonasupport 8 5
C.Other 10 8
68.16 Articlesofstoneorofothermineralsubstances (includingarticlesofpeat),
notelsewhere specifiedorincluded :
A.Unfiredbricksmadeofchromite 14 8-5
B.Other 14 5-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/249
CHAPTER 69
CERAMIC PRODUCTS
Notes
1.TheheadingsofthisChapteraretobetakentoapplyonlytoceramicproductswhichhavebeenfiredafter
shaping.HeadingsNos69.04to69.14aretobetakentoapplyonlytosuchproductsotherthanheat-insulating
goodsandrefractory goods.
2.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter71(forexample,imitationjewellery);
(b)CermetsfallingwithinheadingNo81.04;
(c)Electricalinsulators (headingNo85.25)orfittingsofinsulatingmaterialfallingwithinheadingNo85.26;
(d)Artificialteeth(headingNo90.19);
(e)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(f)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites);
(g)Smokingpipes,buttonsorotherarticlesfallingwithinChapter98;or
(h)Originalstatuary,collectors'piecesorantiques (Chapter99).
RateofDuty
Heading
numberDescription autonomous .
•/.conventional
•/«
1 2 3 4
LHEAT-INSULATING ANDREFRACTORY GOODS
69.01 Heat-insulating bricks,blocks,tilesandotherheat-insulating goodsof
siliceousfossilmealsorof.similarsiliceousearths(forexample,kieselguhr ,
tripoliteordiatomite):
A.Bricksweighingmorethan650kg/m® 10
withmin.
of0-50UA
per100kg
gross5
B.Other 10
withmin.
of0-50UA
per100kg
gross5
withmin.
of0-50UA
per100kg
gross
69.02 Refractory bricks,blocks,tilesandsimilarrefractory constructional goods,
otherthangoodsfallingwithinheadingNo69.01:
A.Withabasisofmagnesite ,dolomiteorchromite 10
withmin.
of1-10UA
per100kg
gross4
withmin.
of1-10UA
per100kg
gross

NoL295/250 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/»
1 2 3 4
B.Other 10 69.02
(continued) withmin.
of0-70UA
per100kg
gross4
withmin.
of0-60UA
per100kg
gross
69.03 Otherrefractory goods(forexample,retorts,crucibles,muffles,nozzles,
plugs,supports,cupels,tubes,pipes,sheathsandrods),otherthangoods
fallingwithinheadingNo69.01:
A.Withabasisofgraphiteorotherformsofcarbon
B.Withabasisofmagnesite ,dolomiteorchromite
C.Other18
12
149
12
8-5
II.OTHER CERAMIC PRODUCTS
69.04
8
104
5
69.05Buildingbricks(includingflooringblocks,supportorfillertilesandthe
like):
A.Common pottery
B.Other
Roofingtiles,chimney-pots ,cowls,chimney-liners ,cornicesandothercon­
structional goods,includingarchitectural ornaments :
A.Roofingtilesofcommonpottery
B.Other
Piping,conduitsandguttering (includingangles,bendsandsimilarfittings):
A.Common pottery
B.Other7
103-5
5
69.06
7
163-5
8
69.07 Unglazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesformosaics,whetherornotrectangular ,
whicharecapableofbeingenclosedinasquarethesideofwhichdoes
notexceed5cm 18 8
withmin.
of0-27UA
perm2,the
dutynotto
exceed16%
8B.Other:
I.Common pottery 18

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/251
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
69.07
(continued)B.II.Other 18 8
withamin.
of0-30UA
perm2,the
dutynotto
exceed16%
69.08 Glazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesformosaics,whetherornotrectangular ,
whicharecapableofbeingenclosedinasquarethesideofwhichdoes
notexceed5cm 18 9
withamin.
of0-45UA
perm2,the
dutynotto
exceed18%
B.Other:
I.Common pottery 18 9
II.Other 18 9
withamin.
of0-30UA
perm2,the
dutynotto
exceed18%
69.09 Laboratory ,chemicalorindustrialwares;troughs,tubsandsimilarrecep­
taclesofakindusedinagriculture ;pots,jarsandsimilararticlesofakind
commonly usedfortheconveyance orpackingofgoods:
A.Porcclain orchina 21 12
B.Other 16 7-5
69.10 Sinks,washbasins,bidets,waterclosetpans,urinals,bathsandlikesani­
taryfixtures 20
withamin.
of8UA
per100kg
gross10
withamin.
of6UA
per100kg
gross

NoL295/252 OfficialJournaloftheEuropeanCommunities1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
69.11 Tableware andotherarticlesofakindcommonly usedfordomesticor
toiletpurposes,ofporcelain orchina(including biscuitporcelain and
parian):
A.Whiteorsingle-coloured 27
withamin.
of13-60UA
per100kg
gross13-5
withamin.
of12-20UA
per100kg
gross
B.Other 27
withamin.
of28UA
per100kg
net13-5
withamin.
of25UA
per100kg
net
69.12 Tableware andotherarticlesofakindcommonly usedfordomesticor
toiletpurposes,ofotherkindsofpottery:
A.Common pottery 15 7-5
B.Stoneware 17 9-5
C.Earthenware orfinepottery:
LWhiteorsingle-coloured 21
withamin.
of13-60UA
per100kg
gross10-5
withamin.
of13-60UA
per100kg
gross
II.Other 21
withamin.
of18UA
per100kg
net10-5
withamin.
of18UA
per100kg
net
D.Other 21
1614
869.13 Statuettesandotherornaments ,andarticlesofpersonaladornment ;articles
offurniture :
A.Common pottery .·
B.Porcelain orchina 22
withamin.
of70UA
per100kg
gross11
withamin.
of70UA
per100kg
gross
C.Other 20
withamin.
of35UA
per100kg
gross10
withamin.
of35UA
per100kg
gross
69.14 Otherarticles :
A.Porcelain orchina 22
1815
7-5 B.Other

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/253
CHAPTER 70
GLASSANDGLASSWARE
Notes
1.ThisChapterdoesnotcover:
(a)Ceramicenamels (headingNo32.08);
(b)GoodsfallingwithinChapter71(forexample,imitationjewellery );
(c)Electricalinsulators (headingNo85.25)orfittingsofinsulating materialfallingwithinheadingNo85.26;
(d)Hypodermic syringes,artificialeyes,thermometers ,barometers ,hydrometers ,opticallyworkedoptical
elementsorotherarticlesfallingwithinChapter90;
(e)Toys,games,sportsrequisites ,Christmas treeornaments orotherarticlesfallingwithinChapter97(exclud­
ingglasseyeswithoutmechanisms fordollsorforotherarticlesofChapter97);or
(f)Buttons,fittedvacuumflasks,scentorsimilarspraysorotherarticlesfallingwithinChapter98.
2.ThereferenceinheadingNo70.07to"cast,rolled,drawnorblownglass(includingflashedorwiredglass)
cuttoshapeotherthanrectangular shape,orbentorotherwiseworked(forexample,edgeworkedorengraved),
whetherornotsurfacegroundorpolished"istobetakentoapplytoarticlesmadefromsuchglass,provided
theyarenotframedorfittedwithothermaterials .
3.ForthepurposesofheadingNo70.20,theexpression "wool"means:
(a)Mineralwoolswithasilica(Si02)contentnotlessthan60%byweight;
(b)Mineralwoolswithasilica(Si02)contentlessthan60%butwithanalkalineoxide(K20and/orNaaO)
contentofmorethan5%byweightoraboricoxide(B203)contentofmorethan2%byweight.
Mineralwoolswhichdonotcomplywiththeabovespecifications fallinheadingNo68.07.
4.ForthepurposesoftheTariff,theexpression "glass"istobetakentoextendtofusedquartzandfusedsilica.
RateofDuty
Heading
numberDescription autonomous
'/.conventional
•/.
1 2 3 4
70.01 Wasteglass(cullet);glassinthemass(excludingopticalglass):
A.Wasteglass(cullet) Free Free
B.Glassinthemass(excluding opticalglass) 9 3-5
70.02 Glassofthevarietyknownas"enamel"glass,inthemass,rodsandtubes 10 4
70.03 Glassinballs,rodsandtubes,unworked (notbeingopticalglass) 10 7

NoL295/254 OfficialJournaloftheEuropean Communities 1.11.74
RateoïDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
70.04 Unworked castorrolledglass(includingflashedorwiredglass),whether
figuredornot,inrectangles :
A.Wired 10
withamin.
of1UA
per100kg
gross5
withamin.
of0-50UA
per100kg
gross
B.Other 10
withamin.
of1-60UA
per100kg
gross5
withamin.
of0-80UA
per100kg
gross
70.05 Unworked drawnorblownglass(including flashedglass),inrectangles 10
withamin.
of1UA
per100kg
gross6
withamin.
of0-60UA
per100kg
gross
70.06 Cast,rolled,drawnorblownglass(including flashedorwiredglass),in
rectangles ,surfacegroundorpolished,butnotfurtherworked10 .5
70.07 Cast,rolled,drawnorblownglass(including flashedorwiredglass)cut
toshapeotherthanrectangular shape,orbentorotherwise worked (for
example ,edgeworkedorengraved),whetherornotsurfacegroundor
polished ;multiple-walledinsulating glass;leadedlightsandthelike 20 8
70.08 Safetyglassconsisting oftoughened orlaminated glass,shapedornot.... 22 9
70.09 Glassmirrors (includingrear-viewmirrors),unframed ,framedorbacked 22 11
70.10 Carboys,bottles,jars,pots,tubularcontainers andsimilarcontainers ,of
glass,ofakindcommonly usedfortheconveyance orpackingofgoods;
stoppersandotherclosures,ofglass 24 9-5
70.11
IGlassenvelopes (including bulbsandtubes)forelectriclamps,electronic
valvesorthelike 18 7

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/255
RateoíDuty
Heading
numberDescription autonomous conventional
•/t ·/.
1 2 3 4
70.12 Glassinncrsforvacuumflasksorforothervacuumvessels:
A.Unfinished 21 10-5
B.Finished 25 12-5
70.13 Glassware (otherthanarticlesfallinginheadingNo70.19)ofakind
commonly usedfortable,kitchen,toiletorofficepurposes,forindoor
decoration ,orforsimilaruses 24 15-5
70.14 Illuminating glassware ,signallingglasswareandopticalelementsofglass,
notopticallyworkednorofopticalglass:
A.Articlesforelectricallightingfittings :
I.Facettedglass,plates,balls,pear-shaped drops,flower-shaped pieces,
pendantsandsimilararticlesfortrimmingchandeliers 20 10
II.Other(forexample,diffusers,ceilinglights,bowls,cups,lamp­
shades,globes,tulip-shaped pieces) 20 9
B.Other 20 10
70.15 Clockandwatchglassesandsimilarglasses(includingglassofakindused
forsunglasses butexcluding glasssuitableforcorrective lenses),curved,
bent,hollowedandthelike;glassspheresandsegmentsofspheres,ofa
kindusedforthemanufacture ofclockandwatchglassesandthelike.... 19 7-5
70.16 Bricks,tiles,slabs,pavingblocks,squaresandotherarticlesofpressedor
mouldedglass,ofakindcommonly usedinbuilding;multi-cellular glassin
blocks,slabs,plates,panelsandsimilarforms 10
withamin.
of2UA
per100kg
gross4
withamin.
of1-60UA
per100kg
gross
70.17 Laboratory ,hygienicandpharmaceutical glassware ,whetherornotgradu­
atedorcalibrated ;glassampoules :
A.Laboratory ,hygienicandpharmaceutical glassware :
I.Offusedsilicaorfusedquartz 16 6-5
II.Other 23 9
B.Glassampoules 22 9
70.18 Opticalglassandelementsofopticalglass,otherthanopticallyworked
elements ;blanksforcorrective spectaclelenses 12 9

NoL295/256 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/oconventional
•/.
1 2 3 4
70.19 Glassbeads,imitationpearls,imitationpreciousandsemi-precious stones,
fragmentsandchippings,andsimilarfancyordecorative glasssmallwares ,
andarticlesofglassware madetherefrom ;glasscubesandsmallglass
plates,whetherornotonabacking,formosaicsandsimilardecorative
purposes;artificialeyesofglass,includingthosefortoysbutexcluding
thoseforwearbyhumans;ornaments andotherfancyarticlesoflamp­
workedglass;glassgrains(ballotini):
A.Glassbeads,imitation pearls,imitation preciousandsemi-precious
stones,andsimilarfancyordecorative glasssmallwares ,notmounted ,
setorstrung,butincludingungraded goodstemporarily strungfor
convenience oftransport ;glassgrains(ballotini):
I.Glassbeads:
a)Cutandmechanically polished
b)OtherFree
255-5(a)
11-5
II.Imitation pearls
III.Imitationpreciousandsemi-precious stones:
a)Cutandmechanically polished
b)Other
IV.Other:
a)Glassgrains(ballotini)
b)Other
B.Artificial eyes
C.Articlesofglasswaremadefromfancyordecorative glasssmallwares ..
D.Other1-70UA
perkgnet
Free
16
17
19
17
20
201-20UA
perkgnet
5(a)
6-5
8-5
H(a)
8-5
8
10
70.20 Glassfibre(includingwool),yarns,fabrics,andarticlesmadetherefrom :
A.Non-textile fibreandarticlesmadetherefrom
B.Textilefibre,yarns,fabrics,andarticlesmadetherefrom19
2311
13
70.21 Otherarticlesofglass 21 8-5
(a)Exemption fromthepaymentofdutyinrespectofgoodsfallingwithinsubheadings AIa),AIIIa),andAIVb),withinthelimitsofatotalannual
quotaof80metrictons,tobegrantedbythecompetent authorities

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/257
SECTION XIV
PEARLS,PRECIOUS ANDSEMI-PRECIOUS STONES,PRECIOUS METALS ,
ROLLED PRECIOUS METALS,ANDARTICLES THEREOF ;
IMITATION JEWELLERY ;COIN
CHAPTER 71
PEARLS,PRECIOUS ANDSEMI-PRECIOUS STONES,PRECIOUS METALS,ROLLED PRECIOUS METALS ,
ANDARTICLES THEREOF ;IMITATION JEWELLERY
Notes
1.SubjecttoNote1(a)toSectionVIandexceptasprovidedbelow,allarticlesconsisting whollyorpartly:
(a)Ofpearlsorofpreciousorsemi-precious stones(natural,syntheticorreconstructed ),or
(b)Ofpreciousmetalorofrolledpreciousmetal,
aretobeclassifiedwithinthisChapterandnotwithinanyotherChapter .
2.(a)HeadingsNos71.12,71.13and71.14donotcoverarticlesinwhichpreciousmetalorrolledpreciousmetal
ispresentasminorconstituents only,suchasminorfittingsorminorornamentation (forexample,mono­
grams,ferrulesandrims),andparagraph (b)oftheforegoingNotedoesnotapplytosucharticles;
(b)HeadingNo71.15doesnotcoverarticlescontaining preciousmetalorrolledpreciousmetal(otherthanas
minorconstituents ).
3.ThisChapterdoesnotcover:
(a)Amalgams ofpreciousmetal,andcolloidalpreciousmetal(headingNo28.49);
(b)Sterilesurgicalsuturematerials,dentalfillingsandothergoodsfallinginChapter30;
(c)GoodsfallinginChapter32(forexample,lustres);
(d)Handbags andotherarticlesfallingwithinheadingNo42.02or42.03;
(e)GoodsofheadingNo43.03or43.04;
(f)GoodsfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear (Chapter64)andheadgear (Chapter65);
(h)Umbrellas ,walking-sticks andotherarticlesfallingwithinChapter66;
(ij)FansandhandscreensofheadingNo67.05;
(k)Coin(Chapter72or99);
(1)AbrasivegoodsfallingwithinheadingsNos68.04,68.05,68.06orChapter82,containing dustorpowder
ofpreciousorsemi-preciousstones(naturalorsynthetic);goodsofChapter82withaworkingpartof

NoL295/258 OfficialJournaloftheEuropean Communities1.11.74
preciousorsemi-precious stones(natural,syntheticorreconstructed )onasupportofbasemetal;machinery ,
mechanical appliances andelectricalgoods,andpartsthereof,fallingwithinSectionXVI,notbeingsuch
articleswhollyofpreciousorsemi-precious stones(natural,syntheticorreconstructed );
(m)GoodsfallingwithinChapter90,91or92(scientificinstruments ,clocksandwatches,ormusicalinstruments );
(n)Armsorpartsthereof (Chapter93);
(o)ArticlescoveredbyNote2toChapter97;
(p)ArticlesfallingwithinheadingsofChapter98otherthanheadingsNos98.01and98.12;or
(q)Originalsculptures andstatuary (headingNo99.03),collectors'pieces(headingNo99.05)andantiques
ofanageexceeding onehundredyears(headingNo99.06),otherthanpearlsorpreciousorsemi-precious
stones .
4.(a)Theexpression "pearls"istobetakentoincludeculturedpearls;
(b)Theexpression "preciousmetal"meanssilver,gold,platinumandothermetalsoftheplatinumgroup;
(c)Theexpression "othermetalsoftheplatinumgroup"meansiridium,osmium,palladium ,rhodium ,and
ruthenium .
5.ForthepurposesofthisChapter,anyalloy(including asinteredmixture)containing preciousmetalistobe
treatedasanalloyofpreciousme£alif,andonlyif,anyonepreciousmetalconstitutes asmuchas2%,by
weight,ofthealloy.Alloysofpreciousmetalaretobeclassifiedaccordingtothefollowingrules:
(a)Analloycontaining 2%ormore,byweight,ofplatinum istobetreatedonlyasanalloyofplatinum ;
(b)Analloycontaining 2%ormore,byweight,ofgoldbutnoplatinum,orlessthan2%,byweight,ofplatinum ,
istobetreatedonlyasanalloyofgold;
(c)Otheralloyscontaining 2%ormore,byweight,ofsilveraretobetreatedasalloysofsilver.
ForthepurposesofthisNote,metalsoftheplatinumgrouparetoberegardedasonemetalandaretobe
treatedasthoughtheywereplatinum .
6.Exceptwherethecontextotherwiserequires,anyreferenceintheseNotesorelsewhereintheTarifftoprecious
metalortoanyparticular preciousmetalistobetakentoincludeareferencetoalloystreatedasalloysof
preciousmetaloroftheparticularmetalinaccordance withtherulesinNote5above,butnottorolledprecious
metalortobasemetalornon-metals coatedorplatedwithpreciousmetal.
7.Theexpression "rolledpreciousmetal"meansmaterialmadewithabaseofmetalupononeormoresurfaces
ofwhichthereisaffixedbysoldering ,brazing,welding,hot-rolling orsimilarmechanical meansacoveringof
preciousmetal.Theexpression isalsotobetakentocoverbasemetalinlaidwithpreciousmetal.
8.ForthepurposesofheadingNo71.12,theexpression "articlesofjewellery"means:
(a)Anysmallobjectsofpersonaladornment (gem-setornot)(forexample,rings,bracelets ,necklaces ,brooches ,
ear-rings ,watch-chains ,fobs,pendants ,tie-pins,cuff-links ,dress-studs ,religiousorothermedalsand
insignia );and
(b)Articlesofpersonaluseofakindnormallycarriedinthepocket,inthehandbagorontheperson(such
ascigarettecases,powderboxes,chainpurses,cachouboxes).
9.ForthepurposesofheadingNo71.13,theexpression "articlesofgoldsmiths 'orsilversmiths 'wares"includes
sucharticlesasornaments ,tableware ,toilet-ware ,smokers'requisitesandotherarticlesofhousehold ,office
orreligioususe.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/259
10.ForthepurposesofheadingNo71.16,theexpression "imitationjewellery"meansarticlesofjewellerywithin
themeaningofparagraph (a)ofNote8above(butnotincludingbuttons,studs,cuff-linksorotherarticles
ofheadingNo98.01ordresscombs,hair-slides orthelikeofheadingNo98.12),notincorporating pearls,
preciousorsemi-precious stones(natural,syntheticorreconstructed )nor(exceptasplatingorasminor
constituents )preciousmetalorrolledpreciousmetal,andcomposed :
(a)Whollyorpartlyofbasemetal,whetherornotplatedwithpreciousmetal;or
(b)Ofatleasttwomaterials (forexample,woodandglass,boneandamber,motherofpearlandartificial
plasticmaterial),noaccountbeingtakenofmaterials (forexample,necklacestrings)usedonlyforassembly.
11.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
Additional Note
ForthepurposesofheadingNo71.11,theexpression"Goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,
lemels,andotherwasteandscrap,ofpreciousmetal"meansproductsfitonlyfortherecoveryofthemetalorfor
useinthemanufacture ofchemicals .
RateofDuty
Heading
numberDescription autonomous conventional
•/o •/.
1 2 3 4
I.PEARLS ANDPRECIOUS ANDSEMI-PRECIOUS STONES
71.01 Pearls,unworked orworked,butnotmounted,setorstrung(except
ungradedpearlstemporarily strungforconvenience oftransport )Free Free
71.02 Preciousandsemi-precious stones,unworked ,cutorotherwiseworked,but
notmounted,setorstrung(exceptungradedstonestemporarily strungfor
convenience oftransport):
A.Unworked orsimplysawn,cleavedorbruted Free Free
B.Other:
I.Forindustrial uses:
a)Articlesofpiezo-electric quartz 5 3-5
b)Other 8 4
II.Forotheruses Free Free
71.03 Syntheticorreconstructed preciousorsemi-precious stones,unworked ,cut
orotherwise worked,butnotmounted,setorstrung(exceptungraded
stonestemporarily strungforconvenience oftransport ):
A.Unworked orsimplysawn,cleavedorbruted 2 1
B.Other:
I.Forindustrial uses 8 4
II.Forotheruses 4 2
71.04 Dustandpowderofnaturalorsyntheticpreciousorsemi-precious stones Free 1-5

NoL295/260 OfficialJournaloftheEuropean Communities 1.11.74
RateoíDuty
HeadingnumberDescription autonomous
•/.conventional
•h
1 2 3 4
Π.PRECIOUS METALS ANDROLLED PRECIOUS METALS,
UNWROUGHT ,UNWORKED ORSEMI-MANUFACTURED
71.05 Silver,includingsilvergiltandplatinum-plated silver,unwrought orsemi­
manufactured :
A.Unwrought Free Free
B.Bars,rods,wireandsections;plates,sheetsandstrips 4 2
C.Tubes,pipesandhollowbars 7 3-5
D.Foilofathickness,excludinganybacking,notexceeding 0·15mm 13 6-5
E.Powder,purls,spangles,cuttingsandotherforms 13 5
71.06 Rolledsilver,unworked orsemi-manufactured :
A.Unworked 10 5
B.Semi-manufactured 13 6-5
71.07 Gold,includingplatinum-plated gold,unwrought orsemi-manufactured :
A.Unwrought Free Free
B.Bars,rods,wireandsections;plates,sheetsandstrips2 0-5
C.Tubes,pipesandhollowbars4 2
D.Foilofathickness,excludinganybacking,notexceeding 0-15mm12 8
E.Powder,purls,spangles,cuttingsandotherforms11 5-5
71.08 Rolledgoldonbasemetalorsilver,unworkedorsemi-manufactured9 3-5
71.09 Platinumandothermetalsoftheplatinumgroup,unwrought orsemi­
manufactured :
A.Platinumandplatinumalloys:
I.Unwrought ,includingplatinumblack Free Free
II.Bars,rods,wireandsections;plates,sheetsandstrips 2 1
ΠΙ.Tubes,pipesandhollowbars 3 1-5
IV.Foilofathickness,excluding anybacking,notexcefeding 0-15mm 8 4
V.Powder,purls,spangles,cuttingsandotherforms 9 4-5
B.Othermetalsoftheplatinimigroupandalloysthereof:
I.Unwrought Free Free
II.Semi-manufactured 4 2
71.10 Rolledplatinumorotherplatinumgroupmetals,onbasemetalorprecious
metal,unworked orsemi-manufactured 7 3-5
71.11 Goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,lemels,and
otherwasteandscrap,ofpreciousmetal Free Free

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/261
*RateofDuty
Heading
numberDescriptionautonomousconventional
•/.
1 2 3 4
III.JEWELLERY ,GOLDSMITHS 'ANDSILVERSMITHS 'WARES
ANDOTHER ARTICLES
71.12 Articlesofjewelleryandpartsthereof,ofpreciousmetalorrolledprecious
metal:
A.Ofpreciousmetal 9 4-5
B.Ofrolledpreciousmetal 12 9
71.13 Articlesofgoldsmiths'orsilversmiths'waresandpartsthereof,ofprecious
metalorrolledpreciousmetal,otherthangoodsfallingwithinheading
No71.12:
A.Ofpreciousmetal 9 7-5
B.Ofrolledpreciousmetal 12 5
71.14 Otherarticlesofpreciousmetalorrolledpreciousmetal:
A.Ofpreciousmetal9 7-5
B.Ofrolledpreciousmetal12 6
71.15 Articlesconsisting of,orincorporating ,pearls,preciousorsemi-precious
stones(natural,syntheticorreconstructed ):
A.Articlesconsistingof,orincorporating ,pearls:*
I.Necklaces ,braceletsandotherarticles,ofpearls,simplystrung
withoutfastenersorotheraccessories Free Free
II.Other 14 7
B.Articlesconsisting of,orincorporating ,preciousorsemi-precious stones
(natural,syntheticorreconstructed ):
I.Madewhollyofnaturalpreciousorsemi-precious stones:
a)Necklaces ,braceletsandotherarticlesofnaturalpreciousor
semi-precious stones,simplystrungwithoutfastenersorother
accessories Free Free
b)Other 9 7-5
II.Other 14 7
71.16 Imitationjewellery :
A.Ofbasemetal 22 18
B.Other 22 11-5

NoL295/262 OfficialJournaloftheEuropeanCommunities 1-11*74
CHAPTER 72
COIN
Note
ThisChapterdoesnotcovercollectors'pieces(headingNo99.05).
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
·/.
1 2 3 4
72.01 Free Free

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/263
SECTION XV
BASEMETALS ANDARTICLES OFBASEMETAL
Notes
1.ThisSectiondoesnotcover:
(a)Preparedpaints,inksorotherproductswithabasisofmetallicflakesorpowderfallingwithinheading
No32.08,32.09,32.10or32.13;
(b)Ferro-cerium orotherpyrophoric alloys(headingNo36.07);
(c)Headgear orpartsthereoffallingwithinheadingNo65.06or65.07;
(d)UmbrellaframesandothergoodsofheadingNo66.03;
(e)GoodsfallingwithinChapter71(forexample,preciousmetalalloys,rolledpreciousmetalandimitation
jewellery );
(f)ArticlesfallingwithinSectionXVI(machinery ,mechanical appliances andelectricalgoods);
(g)Assembled railwayortramwaytrack(headingNo86.10)orotherarticlesfallingwithinSectionXVII
(vehiclesshipsandboats,aircraft);
(h)Instruments orapparatus ofbasemetalofakindfallingwithinSectionXVIII,includingclockandwatch
springs;
(ij)Leadshotpreparedforammunition (headingNo93.07)orotherarticlesfallingwithinSectionXIX(arms
andammunition );
(k)ArticlesfallingwithinChapter94(furnitureandmattresssupports );
(1)Handsieves(headingNo96.06);
(m)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(n)Buttons,pens,pencil-holders ,pennibsorotherarticlesfallingwithinChapter98.
2.Throughout theTariff,theexpression "partsofgeneraluse"means:
(a)Goodsdescribed inheadingsNos73.20,73.25,73.29,73.31and73.32andsimilargoodsofotherbase
metals;
(b)Springsandleavesforsprings,ofbasemetal,otherthanclockandwatchsprings (headingNo91.11);and
(c)GoodsdescribedinheadingsNos83.01,83.02,83.07,83.09,83.12and83.14.
InChapters73to82(butnotinheadingNo73.29or74.13)referencestopartsofgoodsdonotincludereferences
topartsofgeneraluseasdefinedabove.
Subjecttotheprecedingparagraph andtotheNotetoChapter83,theheadingsinChapters73to81aretobe
takennottoapplytoanygoodsfallingwithinChapter82or83.
3.Classification ofalloys(otherthanferro-alloys andmasteralloysasdefinedinChapters73and74):
(a)Analloyofbasemetalscontaining morethan10%,byweight,ofnickelistobeclassifiedasanalloyof
nickel,exceptinthecaseofanalloyinwhichironpredominates byweightovereachoftheothermetals.
(b)Anyotheralloyofbasemetalsistobeclassifiedasanalloyofthemetalwhichpredominates byweightover
eachoftheothermetals.
(c)Analloycomposed ofbasemetalsofthisSectionandofelementsnotfallingwithinthisSectionistobe
treatedasanalloyofbasemetalsofthisSectionifthetotalweightofsuchmetalsequalsorexceedsthe
totalweightoftheotherelementspresent.
(d)InthisSectiontheterm"alloy"istobetakentoincludesinteredmixturesofmetalpowdersandheterogeneous
intimatemixturesobtainedbymelting (otherthancermets).

NoL295/264 OfficialJournaloftheEuropean Communities 1.11.74
4.Unlessthecontextotherwise requires,anyreferenceintheTarifftoabasemetalistobetakentoincludea
referencetoalloyswhich,byvirtueofNote3above,aretobeclassifiedasalloysofthatmetal.
5.Classification ofComposite Articles :
Exceptwheretheheadingsotherwise require,articlesofbasemetal(includingarticlesofmixedmaterials
treatedasarticlesofbasemetalundertheInterpretative Rules)containing twoormorebasemetalsaretobe
treatedasarticlesofthebasemetalpredominating byweight.
Forthispurpose :
(a)Ironandsteel,ordifferentkindsofironorsteel,areregardedasoneandthesamemetal,
(b)Analloyisregardedasbeingentirelycomposed ofthatmetalasanalloyofwhich,byvirtueofNote3,it
isclassified ,and
(c)AcermetofheadingNo81.04isregardedasasinglebasemetal.
6.ForthepurposesofthisSection,theexpression"wasteandscrap"meanswasteandscrapmetalfitonlyforthe
recoveryofmetalorforuseinthemanufacture ofchemicals .
Additional Note
Theclassification ofthegoodsofthisSectionshallnotbeaffectedbytheapplication ofaroughcoating(forexample,
ofgrease,oil,tar,redleadorgraphite)clearlyintendedtoprotectthemfromrustorotheroxidation .
CHAPTER 73
IRONANDSTEELANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Pigironandcastiron(headingNo73.01):
Aferrousproductcontaining ,byweight,1*9%ormoreofcarbon,andwhichmaycontainoneormoreof
thefollowing elementswithintheweightlimitsspecified :
lessthan15%phosphorus ,
notmorethan8%silicon,
notmorethan6%manganese ,
notmorethan30%chromium ,
notmorethan40%tungsten ,
andanaggregateofnotmorethan10%ofotheralloyelements (forexample,nickel,copper,aluminium ,
titanium ,vanadium ,molybdenum ).
However ,theferrousalloysknownas"non-distorting toolsteels",containing ,byweight,1-9%ormore
ofcarbonandhavingthecharacteristics ofsteel,aretobeclassifiedassteels,undertheirappropriate headings .
(ECSC)Moltenpigironshallbetreatedassolidpigiron.
(b)I.Spiegeleisen (headingNo73.01):
Aferrousproductcontaining ,byweight,morethan6%butnotmorethan30%ofmanganese and
otherwiseconforming tothespecification at(a)above.
II.(ECSC)Haematite pigironandcastiron(foundryorsteel-making iron)(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,notmorethan0S0%ofphosphorus aswellassilicon
andmanganese uptothemaximum proportions specifiedinNote1(a).

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/265
III.(ECSC)Phosphoric iron(includingferro-phosphorus )(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,morethan0-50%butlessthan15%ofphosphorus
aswellassiliconandmanganese uptothemaximum proportions specifiedinNote1(a).
Haematite pigiron,andcastiron,andphosphoric ironmayalsocontain,byweight,takenseparately
ortogether,notmorethan:
0-30%nickel,
0-20%chromium ,
0-30%copper,
and0-10%ofeachoftheotheralloyelements (forexample,aluminium ,titanium,vanadium,
molybdenum ,tungsten).
Phosphoric ironcontaining ,byweight,15%ormoreofphosphorus fallswithinheadingNo28.55
(phosphides ).
(c)Ferro-alloys (headingNo73.02):
Alloysofiron(otherthanmasteralloysasdefinedinNote1toChapter74)whicharenotusefullymalleable
andarecommonly usedasrawmaterialinthemanufacture offerrousmetalsandwhichcontain,byweight,
separatelyortogether :
morethan8%ofsilicon,or
morethan30%ofmanganese ,or
morethan30%ofchromium ,or
morethan40%oftungsten,or
atotalofmorethan10%ofotheralloyelements (aluminium ,titanium,vanadium ,copper,molybdenum ,
niobiumorotherelements ,subjecttoamaximum contentof10%inthecaseofcopper),
andwhichcontain,byweight,notlessthan4%inthecaseofferro-alloys containing silicon,notlessthan
8%inthecaseofferro-alloys containing manganese butnosiliconornotlessthan10%inothercases,
oftheelementiron.
(d)Alloysteel(headingNo73.15):
Steelcontaining ,byweight,oneormoreelementsinthefollowingproportions :
morethan2%ofmanganese andsilicon,takentogether,or
2-00%ormoreofmanganese ,or
2-00% ormoreofsilicon,or
0-50%ormoreofnickel,'or
0-50%ormoreofchromium ,or
0-10%ormoreofmolybdenum ,or
0-10%ormoreofvanadium ,or
0-30%ormoreoftungsten ,or
0-30%ormoreofcobalt,or
0-30%ormoreofaluminium ,or
0-40%ormoreofcopper,or
0-10%ormoreoflead,or
0-12%ormoreofphosphorus ,or
0-10%ormoreofsulphur,or
0-20%ormoreofphosphorus andsulphur,takentogether,or
0-10%ormoreofotherelements,takenseparately .

NoL295/266 OfficialJournaloftheEuropean Communities 1.11.74
(e)Highcarbonsteel(headingNo73.15):
Steelcontaining ,byweight,notlessthan0-60%ofcarbonandhavingacontent,byweight,lessthan004%
ofphosphorus andsulphurtakenseparately andlessthan0-07%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 thatthethicknessexceedsonequarterofthewidth.
(ij)Slabsandsheetbars(includingtinplatebars)(headingNo73.07):
Semi-finished productsofrectangular section,ofathicknessnotlessthan6mm,ofawidthnotlessthan
150mmandofsuchdimensions thatthethicknessdoesnotexceedonequarterofthewidth.
(k)Coilsforre-rolling (headingNo73.08):
Coiledsemi-finished hot-rolled products,ofrectangular section,notlessthan1*5mmthick,ofawidth
exceeding 500mmandofaweightofnotlessthan500kgperpiece.
(1)Universalplates(headingNo73.09):
Productsofrectangular section,hot-rolled lengthwise inaclosedboxoruniversalmill,ofathickness
exceeding 5mmbutnotexceeding 100mm,andofawidthexceeding 150mmbutnotexceeding 1200mm.
(m)Hoopandstrip(headingNo73.12):
Rolledproductswithshearedorunsheared edges,ofrectangular section,ofathicknessnotexceeding 6mm,
ofawidthnotexceeding 500mmandofsuchdimensions thatthethicknessdoesnotexceedonetenth
ofthewidth,instraightstrips,coilsorflattenedcoils.
(n)Sheetsandplates(headingNo73.13):
Rolledproducts (otherthancoilsforre-rollingasdefinedinparagraph (k)above)ofanythicknessand,if
inrectangles ,ofawidthexceeding 500mm.
(ECSC)Suchproductsincludethespecialcategoryof"electricalsheetsandplates"whichunderacurrent
of50cpsandamagneticfluxof1teslahaveawatt-lossperkg,calculated bytheEpsteinmethod,of:
—2-1wattsorless,whentheirthicknessdoesnotexceed0-20mm;
—3-6wattsorless,whentheirthickness isnotlessthan0-20mmbutlessthan0.60mm;
—6wattsorless,whentheirthicknessisnotlessthan0-60mmbutnotgreaterthan1-50mm.
HeadingNo73.13istobetakentoapply,interalia,tosheetsorplateswhichhavebeencuttonon-rectangu­
larshape,perforated ,corrugated ,channelled ,ribbed,polishedorcoated,providedthattheydonotthereby
assumethecharacterofarticlesorofproducts -fallingwithinotherheadings .
(ECSC)Forthepurposesofapplyingsubheadings ,sheetsandplatescorrugated byanyprocessshallbe
treatedasflatsheetsandplates.

1.11.74 OfficialJournaloftheEuropean Communities NoL295267
(o)Wire(headingNo73.14):
Cold-drawn productsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional dimension
exceeds13mm.InthecaseofheadingsNos73.26and73.27,however,theterm"wire"isdeemedtoinclude
rolledproductsofthesamedimensions .
(p)Barsandrods(includingwirerod)(headingNo73.10):
Productsofsolidsectionwhichdonotconformtotheentiretyofanyofthedefinitions (h),(ij),(k),(1),
(m),(n)and(o)above,andwhichhavecross-sections intheshapeofcircles,segmentsofcircles,ovals,
isoscelestriangles,rectangles ,hexagons ,octagonsorquadrilaterals withonlytwosidesparallelandthe
othersidesequal.
Theexpression alsoincludesconcretereinforcing barswhichapartfromminorindentations ,flanges,grooves
orotherdeformations producedduringtherollingprocesscorrespond totheabovedefinition .
(ECSC)"Wirerod"isaproductofsolidsectionobtainedexclusively byhotrolling,andwhichishot-coiled :
Thetermalsoincludes :
1.Productsofroundorsquaresectionofwhichthediameterorsidedoesnotexceed13mm;
2.Productsofanyothersection,whichdonotconformtothedefinition ofhoopandstripinNote1(m)
above,weighingnotmorethan1-330kgperlinearmetre.
(q)Hollowminingdrillsteel(headingNo73.10):
Steelhollowbarsofanycross-section ,suitableforminingdrills,ofwhichthegreatestexternaldimension
exceeds15mmbutdoesnotexceed50mm,andofwhichthegreatestinternaldimension doesnotexceed
onethirdofthegr^itestexternaldimension .Othersteelhollowbarsaretobetreatedasfallingwithinheading
No73.18.
(r)Angles,shapesandsections (headingNo73.11):
Products,otherthanthosefallingwithinheadingNo73.16,whichdonotconformtotheentiretyofany
ofthedefinitions (h),(ij),(k),(1),(m),(n)and(o)above,andwhichdonothavecross-sections intheform
ofcircles,segmentsofcircles,ovals,isoscelestriangles,rectangles ,hexagons ,octagonsorquadrilaterals
withonlytwosidesparallelandtheothertwosidesequal,andwhicharenothollow.
(s)(ECSC)Tinplate(headingsNos73.12and73.13):
Hoopandstripandsheetsandplatescoatedwithalayerofmetalcontaining ,byweight,97%ormoreof
tin,whetherornotvarnished .
2.HeadingsNos73.06to73.14aretobetakennottoapplytogoodsofalloyorhighcarbonsteel(heading
No73.15).
3.Ironandsteelproductsofthekinddescribed inanyoftheheadingsNos73.06to73.15inclusive ,cladwith
anotherferrousmetal,aretobeclassifiedasproductsoftheferrousmetalpredominating byweight.
4.Ironobtainedbyelectrolytic deposition isclassifiedaccordingtoitsformanddimensions withthecorresponding
productsobtainedbyotherprocesses .
5.Theexpression "high-pressure hydro-electricconduitsofsteel"(headingNo73.19)meansriveted,weldedor
seamlesscircularsteeltubesorpipesandbendstherefor,ofaninternaldiameterexceeding 400mmandofa
wallthicknessexceeding 10-5mm.

NoL295/268 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
73.01 Pigiron,castironandspiegeleisen ,inpigs,blocks,lumpsandsimilar
forms:
A.Spiegeleisen (ECSC)
B.Haematite pigironandcastiron(ECSC)
C.Phosphoric pigironandcastiron(ECSC)
D.Otherpigironandcastiron:
I.Containing ,byweight,notlessthan0·30%butnotmorethan1%of
titanium andnotlessthan0-50%butnotmorethan1%of
vanadium (ECSC)
II.Other(ECSC)4
4
4
Free
4
73.02 Ferro-alloys :
A.Ferro-manganese :
I.Containing morethan2%byweightofcarbon(highcarbonferro­
manganese )(ECSC)
II.Other 84
8
B.Ferro-aluminium ,ferro-silico-aluminium andferro-silico-mangano-alu ­
minium 7 7
C.Ferro-silicon 10 10(a)
D.Ferro-silico-manganese 6 5-5(b)
E.Ferro-chromium andferro-silico-chromium :
I.Ferro-chromium 8 8(c)
II.Ferro-silico-chromium 7 7
F.Ferro-nickel 7 Free
G.Other 7 (d)
(a)Exemption fromthepaymentofdutywithinthelimitsofanannualquotaof20000metrictonstobegrantedbythecompetent ECauthorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualquptaof50000metrictonstobegrantedbythecompetent ECauthorities .
(c)Exemption fromthepaymentofdutyinrespectofferro-chromiumcontainingnotmorethan0-10%byweightofcarbonandmorethan30%,butnotmorethan90%,ofchromium ,withinthelimitsofanannualquotaof3000metrictons,tobegrantedbythecompetent ECauthorities .
(d)SeeAnnex.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/269
RateofDuty
Heading
numberDescription autonomous conventional
·/. •/.
1 2 3 A
73.03 Wasteandscrapmetalofironorsteel(ECSC) Free
73.04 Shotandangulargrit,ofironorsteel,whetherornotgraded;wirepellets
ofironorsteel 10 4
73.05 Ironorsteelpowders;spongeironorsteel:
A.Ironorsteelpowders
B.Spongeironorsteel(ECSC)8 4
3
73.06 Puddledbarsandpilings;ingots,blocks,lumpsandsimilarforms,ofiron
orsteel(ECSC) 3
73.07 Blooms,billets,slabsandsheetbars(includingtinplatebars),ofironor
steel;piecesroughlyshapedbyforging,ofironorsteel:
A.Bloomsandbillets:
I.Rolled (ECSC) 4
II.Forged 10 5
B.Slabsandsheetbars(includingtinplatebars):
I.Rolled (ECSC) 4
II.Forged 10 5
C.Piecesroughlyshapedbyforging 10 4
73.08 Ironorsteelcoilsforre-rolling :
A.Lessthan1-50minwidth,intendedforre-rolling (a)(ECSC)
B.Other(ECSC)5
6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/270 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. '/.
1 2 3 4
73.09 Universalplatesofironorsteel(ECSC) 6
73.10 Barsandrods(including wirerod),ofironorsteel,hot-rolled,forged,
extruded,cold-formed orcold-finished (includingprecision-made );hollow
miningdrillsteel:
A.Notfurtherworkedthanhot-rolled orextruded :
I.Wirerod(ECSC)
II.Barsandrods(ECSC)
III.Hollowminingdrillsteel(ECSC)7
6
5
B.Notfurtherworkedthanforged 10 7
C.Notfurtherworkedthancold-formed orcold-finished 10 7
D.Cladorsuface-worked (forexample,polished,coated):
I.Notfurtherworkedthanclad:
a)Hot-rolled orextruded (ECSC)5
b)Cold-formed orcold-finished 10 7
II.Other 10 7
73.11 Angles,shapesandsections,ofironorsteel,hot-rolled ,forged,extruded,
cold-formed orcold-finished ;sheetpilingofironorsteel,whetherornot
drilled,punchedormadefromassembled elements :
A.Angles,shapesandsections :
I.Notfurtherworkedthanhot-rolled orextruded (ECSC) 6
II.Notfurtherworkedthanforged 10 7
III.Notfurtherworkedthancold-formed orcold-finished 10 7
IV.Cladorsurface-worked (forexample,polished,coated):
a)Notfurtherworkedthanclad:
1.Hot-rolled orextruded (ECSC) 5
2.Cold-formed orcold-finished 10 7
b)Other 10 7
B.Sheetpiling(ECSC) 6

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/271
Heading
numberDescriptionRateofDuty
autonomous
•/tconventional
•/.
1 2 3 4
73.12 Hoopandstrip,ofironorsteel,hot-rolled orcold-rolled :
A.Notfurtherworkedthanhot-rolled (ECSC) 8
B.Notfurtherworkedthancold-rolled :
I.Incoilsforthemanufacture oftinplate (a)(ECSC) 8
II.Other 10 8
C.Clad,coatedorotherwise surface-treated :
I.Silvered,gildedorplatinum-plated 10 8
II.Enamelled 10 8
III.Tinned :
a)Tinplate (ECSC) 7
b)Other 10 8
IV.Zinc-coated orlead-coated 10 8
V.Other(forexample ,copper-plated ,artificially oxidised,lacquered ,
nickel-plated ,varnished ,cladparkerised ,printed):
a)Notfurtherworkedthanclad:
1.Hot-rolled (ECSC)7
2.Cold-rolled 108
b)Other 108
D.Otherwise shapedorworked (forexample,perforated ,chamfered ,lap­
jointed) 10 8
73.13 Sheetsandplates,ofironorsteel,hot-rolled orcold-rolled :
A."Electrical"sheetsandplates:
1.Withawatt-loss,regardless ofthickness ,of0-75wattorless(ECSC)6
II.Other (ECSC)7
B.Othersheetsandplates:
LNotfurtherworkedthanhot-rolled ,ofathicknessof:
a)2mmormore(ECSC) 7
b)Lessthan2mm(ECSC) 6
II.Notfurtherworkedthancold-rolled ,ofathicknessof:
a)3mmormore 10 7
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/272 OfficialJournaloftheEuropeanCommunities 1.11.74
1RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
73.13 B.II.b)Morethan1mmbutlessthan3mm(ECSC) 6
(continued)c)1mmorless(ECSC)
III.Notfurtherworkedthanburnished ,polishedorglazed(ECSC)....
IV.Clad,coatedorotherwisesurface-treated :8
7
a)Silvered,gilded,platinum-plated orenamelled 10 7
b)Tinned:
1.Tinplate (ECSC) i 7
2.Other(ECSC) 7
c)Zinc-coated orlead-coated (ECSC) 8
d)Other (forexample,copper-plated ,artificially oxidised,
lacquered ,nickel-plated ,varnished,clad,parkerised ,printed)
(ECSC) 7
V.Otherwise shapedorworked:
a)Cutintoshapesotherthanrectangular shapes,butnotfurther
worked :
1.Silvered,gilded,platinum-plated orenamelled 10 7
2.Other(ECSC) 7
b)Other,excluding sheetsandplatesshapedbyrolling 10 7
73.14 Ironorsteelwire,whetherornotcoated,butnotinsulated 10 8
73.15 Alloysteelandhighcarbonsteelintheformsmentioned inheadings
Nos73.06to73.14:
A.Highcarbonsteel:
I.Ingots,blooms,billets,slabsandsheetbars:
a)Forged 9 4-5
b)Other:
1.Ingots(ECSC) 3
2.Blooms,billets,slabsandsheetbars(ECSC) 4
II.Piecesroughlyshapedbyforging 10 4
III.Coilsforre-rolling (ECSC) 5
IV.Universalplates(ECSC) 6
V.Barsandrods(includingwirerod)andhollowminingdrillsteel;
angles,shapesandsections:
a)Notfurtherworkedthanforged 10 8

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/273
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
73.15 A.V.b)Notfurtherworkedthanhot-rolled orextruded :
(continued ) 1.Wirerod(ECSC)
2.Other (ECSC)
c)Notfurtherworkedthancold-formed orcold-finished
d)Cladorsurface-worked (forexample,polished,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded (ECSC)107
6
8
5
bb)Cold-formed orcold-finished 10 7
2.Other 10 8
VI.Hoopandstrip:
a)Notfurtherworkedthanhot-rolled (ECSC) 7
b)Notfurtherworkedthancold-rolled 10' 8
c)Clad,coatedorotherwisesurface-treated :
1.Notfurtherworkedthanclad:
aa)Hot-rolled (ECSC) 7
bb)Cold-rolled > 10 8
2.Other 10 8
d)Otherwise shapedorworked(forexample,perforated ,chamfered ,
lap-jointed ) 10 8
VII.Sheetsandplates:
a)Notfurtherworkedthanhot-rolled (ECSC) 7
b)Notfurtherworkedthancold-rolled ,ofathicknessof:
1.3mmormore 10 7
2.Lessthan3mm(ECSC) 8
c)Polished,clad,coatedorotherwise surface-treated (ECSC).... 7
d)Otherwise shapedorworked :
1.Cutintoshapesotherthanrectangular shapes,butnotfurther
worked (ECSC) 7
2.Other,excluding sheetsandplatesshapedbyrolling 10 7
VIII.Wire,whetherornotcoated,butnotinsulated 10 8
B.Alloysteel:
I.Ingots,blooms,billets,slabsandsheetbars:
a)Forged 8 5
b)Other:
1.Ingots:
aa)Wasteorscrapiningotform(ECSC) Free
bb)Other(ECSC) 3
2.Blooms,billets,slabsandsheetbars(ECSC) 4
II.Piecesroughlyshapedbyforging 10 5
III.Coilsforre-rolling (ECSC) 6
IV.Universalplates(ECSC) 6

NoL295/274 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. ·/.
1 2 3 4
73.15
(continued )B.V.Barsandrods(includingwirerod)andhollowminingdrillsteel;
angles,shapesandsections :
a)Notfurtherworkedthanforged 9 7
b)Notfiurtherworkedthanhot-rolled orextruded :
1.Wirerod(ECSC) 7
2.Other (ECSC) 6
c)Notfurtherworkedthancold-formed orcold-finished 10 8
d)Cladorsurface-worked (forexample ,polished,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded (ECSC)5
bb)Cold-formed orcold-finished 10 8
2.Other 10 8
VI.Hoopandstrip:
a)Notfurtherworkedthanhot-rolled (ECSC) 7
b)Notfurtherworkedthancold-rolled 10 8
c)Clad,coatedorotherwisesurface-treated :
1.Notfurtherworkedthanclad:
aa)Hot-rolled (ECSC) 7
bb)Cold-rolled 10 7
2.Other 10 8
d)Otherwise shapedorworked (forexample ,perforated ,cham­
fered,lap-jointed ) 10 8
VII.Sheetsandplates:
a)'Electrical'sheetsandplates:
1.Withawatt-loss,regardless ofthickness ,of0-75wattor
less(ECSC) 6
2.Other(ECSC) 7
b)Othersheetsandplates:
1.Notfurtherworkedthanhot-rolled (ECSC) 7
2.Notfurtherworkedthancold-rolled ,ofathicknessof:
aa)3mmormore 10 7
bb)Lessthan3mm(ECSC) 7
3.Polished,clad,coatedorotherwise surface-treated (ECSC) 7
4.Otherwise shapedorworked :
aa)Cutintoshapesthanrectangular shapes,butnot
furtherworked (ECSC) 7
bb)Other,excluding sheetsandplatesshapedbyrolling 10 7
VIII.Wire,whetherornotcoated,butnotinsulated 10 8

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/275
RateofDuty
Heading
numberDescription autonomous conventional
•/. V#
1 2 3 4
73.16 Railwayandtramwaytrackconstruction materialofironorsteel,the
following :rails,check-rails ,switchblades,crossings (orfrogs),crossing
pieces,pointrods,rackrails,sleepers,fish-plates ,chairs,chairwedges,sole
plates(baseplates),railclips,bedplates,tiesandothermaterialspecialised
forjoiningorfixingrails:
A.Rails:
I.Current-conducting ,withpartsofnon-ferrous metal 18 9
II.Other:
a)New(ECSC) 6
b)Used(ECSC) 3
B.Check-rails (ECSC) 5
C.Sleepers (ECSC)S
D.Fish-plates andsoleplates:
I.Rolled (ECSC) 5
II.Other 15 7-5
E.Other 14 1
73.17 Tubesandpipes,ofcastiron 13 9
73.18 Tubesandpipesandblankstherefor,ofiron(otherthanofcastiron)or
steel,excludinghigh-pressure hydro-electric conduits :
A.Straightandofuniformwall-thickness ,unworked ,seamless,ofcircular
cross-section ,solelyforthemanufacture oftubesandpipeswithother
cross-sections andwall-thicknesses (a) 14 9
B.Straightandofuniformwall-thickness ,otherthanthosefallinginA
above,ofamaximum lengthof4-50m,ofalloysteelcontaining by
weightnotlessthan0·90%butnotmorethan1·15%ofcarbon,not
lessthan0·50%butnotmorethan2%ofchromium andnotmore
than0-50%ofmolybdenum 14 9
C.Other 14 10
73.19 High-pressure hydro-electric conduitsofsteel,whetherornotreinforced 13 10
73.20 Tubeandpipefittings(forexample,joints,elbows,unionsandflanges),
ofironorsteel 14 10
(a)Entryunderthissubheading issubiecttoconditions tobedetermined bythecompetent authorities .

NoL295/276 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
·/.
1 2 3 4
73.21 Structures andpartsofstructures (forexample,hangarsandotherbuildings,
bridgesandbridge-sections ,lock-gates ,towers,latticemasts,roofs,roofing
frameworks ,doorandwindowframes,shutters,balustrades ,pillarsand
columns),ofironorsteel;plates,strip,rods,angles,shapes,sections,tubes
andthelike,preparedforuseinstructures ,ofironorsteel 14 5-5
73.22 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofironorsteel,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 15 5
73.23 Casks,drums,cans,boxesandsimilarcontainers ,ofsheetorplateironor
steel,ofadescription commonly usedfortheconveyance orpackingof
goods,ofacapacity :
A.Of50litresormore 15 6
B.Oflessthan50litres 17 7
73.24 Containers ,ofironorsteel,forcompressed orliquefiedgas 17 7
73.25 Strandedwire,cables,cordage,ropes,plaitedbands,slingsandthelike,of
ironorsteelwire,butexcludinginsulatedelectriccables 17 8-5
73.26 Barbedironorsteelwire;twistedhooporsingleflatwire,barbedornot,
andlooselytwisteddoublewire,ofkindsusedforfencing,ofironorsteel 15 9
73.27 Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials,
ofironorsteelwire 15 10
73.28 Expanded metal,ofironorsteel 15 7-5
73.29 Chainandpartsthereof,ofironorsteel 16 6-5
73.30 Anchorsandgrapnelsandpartsthereof,ofironorsteel 18 9
73.31 Nails,tacks,staples,hook-nails ,corrugated nails,spikedcramps,studs,
spikesanddrawingpins,ofironorsteel,whetherornotwithheadsof
othermaterials,butnotincludingsucharticleswithheadsofcopper:
A.Cardingtacksfortextilecardingmachines 13 5
B.Other 16 6-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/277
RateofDuty
'Heading
numberDescription autonomous
•/.conventional
•/.
t 2 3 4
73.32 Boltsandnuts(including boltendsandscrewstuds),whetherornot
threadedortapped,andscrews(includingscrewhooksandscrewrings),of
ironorsteel;rivets,cotters,cotter-pins ,washersandspringwashers,ofiron
orsteel:
A.Notthreadedortapped:
I.Screws,nuts,rivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm 16 7
11.Other 16 10
B.Threadedortapped:.
I.Screwsandnuts,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,ofashankthicknessorholediameternot
exceeding 6mm 17 8
II.Other 17 11
73.33 Needlesforhandsewing(includingembroidery ),handcarpetneedlesand
handknittingneedles,bodkins,crochethooks,andthelike,andembroidery
stilettos,ofironorsteel:
A.Sewingneedles,darningneedlesandembroidery needles 19 7-5
B.Other 15 6
73.34 Pins(excludinghatpinsandotherornamental pinsanddrawingpins),hair­
pinsandcurlinggrips,ofironorsteel 19 7-5
73.35 Springsandleavesforsprings,ofironorsteel 17 7
73.36 Stoves(includingstoveswithsubsidiary boilersforcentralheating),ranges,
cookers,grates,firesandotherspaceheaters,gas-rings,platewarmerswith
burners,washboilerswithgratesorotherheatingelements,andsimilar
equipment ,ofakindusedfordomesticpurposes,notelectrically operated,
andpartsthereof,ofironorsteel 17 7
73.37 Boilers(excluding boilersofheadingNo84.01)andradiators ,forcentral
heating,notelectrically heated,andpartsthereof,ofironorsteel;air
heatersandhotairdistributors (includingthosewhichcanalsodistribute
coolorconditioned air),notelectrically heated,incorporating amotor­
drivenfanorblower,andpartsthereof,ofironorsteel 17 8-5

NoL295/278 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
73.38 Articlesofakindcommonly usedfordomesticpurposes,sanitarywarefor
indooruse,andpartsofsucharticlesandware,ofironorsteel:
A.Sinksandwashbasinsandpartsthereof,ofstainlesssteel 17 7-5
B.Other 17 8-5
73.39 Ironorsteelwool;potscourersandscouringandpolishingpads,gloves
andthelike,ofironorsteel 17 8-5
73.40 Otherarticlesofironorsteel:
A.Ofcastiron 14 5-5
B.Other 18 8

1.11.74 OfficialJournaloftheEuropean Communities NoL295/279
CHAPTER 74
COPPER ANDARTICLES THEREOF
Notes
1.ForthepurposesofheadingNo74.02,theexpression "masteralloys"meansalloys(exceptcopperphosphide
(phosphorcopper)containing morethan8%byweightofphosphorus )containing withotheralloyelements
morethan10%byweightofcopper,notusefullymalleableandcommonly usedasrawmaterialinthemanu­
factureofotheralloysorasde-oxidants ,de-sulphurising agentsorforsimilarusesinthemetallurgy ofnon­
ferrousmetals.
(Copperphosphide (phosphorcopper)containing morethan8%byweightofphosphorus fallswithinheading
No28.55andnotwithinthisChapter).
2.InthisChapterthefollowing expressions havethemeaningsherebyassignedtothem:
(a)"Wire(headingNo74.03):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo74.03):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently workedafterpro­
duction (otherwisethanbysimpletrimmingorde-scaling ),providedthattheyhavenottherebyassumed
thecharacterofarticlesorofproductsfallingwithinotherheadings .
Wire-bars andbilletswiththeirendstaperedorotherwiseworkedsimplytofacilitatetheirentryintoma­
chinesforconverting theminto,forexample,wirerodortubes,arehowevertobetakentobeunwrought
copperofheadingNo74.01.
(c)Wroughtplates,sheetsandstrip(headingNo74.04):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessexceeds0*15mmbutdoesnotexceedonetenthofthewidth.
HeadingNo74.04istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perfor­
ated,corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethe
character ofarticlesorofproductsfallingwithinotherheadings .
3.HeadingNo74.07istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolished
orcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,waisted,cone-shaped
orfinned.HeadingNo74.08istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimi­
larlytreated.
RateofDuty
Heading
numberDescription autonomous
'hconventional
•/.
1 2 3 4
74.01 Coppermatte;unwrought copper(refinedornot);copperwasteandscrap Free Free
74.02 Masteralloys Free Free

NoL295/280 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
74.03 .Wroughtbars,rods,angles,shapesandsections,ofcopper;copperwire.. 10 8
74.04 Wroughtplates,sheetsandstrip,ofcopper 10 8
74.05 Copperfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofathickness
(excluding anybacking)notexceeding 0·15mm 12 8
74.06 Copperpowdersandflakes:
A.Lamellarpowdersandflakes 14 10
B.Other 3 1-5
74.07 Tubesandpipesandblankstherefor,ofcopper;hollowbarsofcopper .. 13 8
74.08 Tubeandpipefittings(forexample,joints,elbows,socketsandflanges),
ofcopper 15 7-5
74.09 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofcopper,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 14 7
74.10 Strandedwire,cables,cordage,ropes,plaitedbandsandthelike,ofcopper
wire,butexcludinginsulatedelectricwiresandcables 13 8
74.11 Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials
(includingendlessbands),ofcopperwire 12 8
74.12 Expanded metal,ofcopper 14 7
74.13 Chainandpartsthereof,ofcopper 17 7
74.14 Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesanddrawing
pins,ofcopper,orofironorsteelwithheadsofcopper 13 6-5
74.15 Boltsandnuts(includingboltendsandscrewstuds),whetherornot
threadedortapped,andscrews(includingscrewhooksandscrewrings),
ofcopper;rivets,cotters,cotter-pins ,washersandspringwashers,of
copper:
A.Screws,nuts,rivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessorhole
diameternotexceeding 6mm 14 4-5
B.Other 14 7
I

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/281
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
74.16 Springs,ofcopper 17 8-5
74.17 Cookingandheatingapparatus ofakindusedfordomesticpurposes,not
electrically operated,andpartsthereof,ofcopper:
A.Liquidfuelpressurestovesandpartsthereof 15 6-5
B.Other 15 7-5
74.18 Otherarticlesofakindcommonly usedfordomesticpurposes,sanitary
wareforindooruse,andpartsofsucharticlesandware,ofcopper 17 7
74.19 Otherarticlesofcopper 18 7

NoL295/282 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 75
NICKEL ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowing expressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo75.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectiona
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo75.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional di­
mensionexceeds6mmandwhich,iftheyareflat,haveathickness exceeding onetenthofthewidth.
Alsocastorsinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined
(otherwisethanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo75.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessdoesnotexceedonetenthofthewidth.
HeadingNo75.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo75.04istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittings
whichhavebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,
drilled,waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
'/. •/.
t 2 3 4
75.01 Nickelmattes,nickelspeissandotherintermediate productsofnickel
metallurgy ;unwrought nickel(excluding electro-plating anodes);nickel
wasteandscrap Free Free
75.02 Wroughtbars,rods,angles,shapesandsections,ofnickel;nickelwire.... 9 6
75.03 Wroughtplates,sheetsandstrip,ofnickel;nickelfoil;nickelpowdersand
flakes:
A.Plates,sheets,stripandfoil 10 7
B.Powders andflakes 2 0-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/283
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
75.04 Tubesandpipesandblankstherefor,ofnickel;hollowbars,andtubeand
pipefittings (forexample,joints,elbows,socketsandflanges),ofnickel:
A.Tubesandpipesandblankstherefor;hollowbars 12 8
B.Tubeandpipefittings 13 5
75.05 Electro-plating anodes,ofnickel,wroughtorunwrought ,includingthose
producedbyelectrolysis :
A.Notpreparedbeyondcasting 5 4
B.Other 8 5
75.06 Otherarticlesofnickel:
A.Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesandthe
like;bolts,nuts,screwsandsimilararticles;washersandspringwashers :
LScrews,nuts,/ivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm 13 4-5
II.Other 13 5
B.Other 16 6-5

NoL295/284 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 76
ALUMINIUM ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeanings .herebyassignedtothem:
(a)Wire(headingNo76.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo76.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo76.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessexceeds0-20mmbutdoesnotexceedonetenthofthewidth.
HeadingNo76.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo76.06istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolished
orcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,waisted,cone-shaped
orfinned.HeadingNo76.07istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimilarly
treated.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
76.01 Unwrought aluminium ;aluminium wasteandscrap:
A.Unwrought 10 7
B.Wasteandscrap:
I.Waste :
a)Turnings ,shavings,chips,millingwaste,sawdustandfilings;
wasteofcoloured,coatedorbondedsheetsandfoil,ofa
thickness (excluding anybacking)of0-20mmorless
b)Other(includingfactoryrejects)
II.ScrapFree
5
Free2-5
4
Free

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/285
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/#
1 2 3 4
76.02 Wroughtbars,rods,angles,shapesandsections,ofaluminium ;aluminium
15 12
76.03 Wroughtplates,sheetsandstrip,ofaluminium 15 12
76.04 Aluminium foil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofathickness
(excludinganybacking)notexceeding 0·20mm 17 12
76.05 Aluminium powdersandflakes:
A.Lamellarpowdersandflakes 21 10-5
B.Other 10 8
76.06 Tubesandpipesandblankstherefor,ofaluminium ;hollowbarsof
aluminium : 19 12
76.07 Tubeandpipefittings(forexample,joints,elbows,socketsandflanges),
ofaluminium 20 8
76.08 Structures andpartsofstructures (forexample,hangarsandotherbuild­
ings,bridgesandbridge-sections ,towers,latticemasts,roofs,roofing
frameworks ,doorandwindowframes,balustrades ,pillarsandcolumns),
ofaluminium ;plates,rods,angles,shapes,sections,tubesandthelike,
preparedforuseinstructures ,ofaluminium 19 7-5
76.09 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofaluminium ,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 19 7-5
76.10 Casks,drums,cans,boxesandsimilarcontainers (including rigidand
collapsible tubularcontainers ),ofaluminium ,ofadescription commonly
usedfortheconveyance orpackingofgoods:
A.Rigidandcollapsible tubularcontainers 19 12
B.Other 19 9-5
76.11 Containers ,ofaluminium ,forcompressed orliquefiedgas 21 8-5
76.12 Strandedwire,cables,cordage,ropes,plaitedbandsandthelike,of
aluminium wire,butexcluding insulatedelectricwiresandcables 19 12

NoL295/286 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/· •/.
1 2 3 4
76.13 Gauze,cloth,grill,netting,reinforcing fabricandsimilarmaterials,of
aluminium wire 18 9
76.14 Expanded metal,ofaluminium 20 10
76.15 Articlesofakindcommonly usedfordomesticpurposes,sanitarywarefor
indooruse,andpartsofsucharticlesandware,ofaluminium 20 8
76.16 Otherarticlesofaluminium :
A.Cops,pirns,bobbinsandsimilarsupportsforthespinningandweaving
industries 12 10
B.Spools,reelsandsimilarsupportsforphotographic andcinemato­
graphicfilmorforta^es,filmsandthelikefallingwithinheading
No92.12 16 8
C.Nails,tacks,staples,hook-nails ,spikedcramps,spikesandthelike;
bolts,nuts,screwsandsimilararticles;washersandspringwashers :
I.Screws,nuts,rivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm16 7-5
II.Other 16
D.Other 19 9-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/287
CHAPTER 77
MAGNESIUM ANDBERYLLIUM ANDARTICLES THEREOF
RateofDuty
Heading
numberDescription autonomous
•/»conventional
•/.
t 2 3 4
77.01 Unwrought magnesium ;magnesium waste(excluding shavingsofuniform
size)andscrap:
A.Unwrought 10 8(a)
B.Wasteandscrap:
I.Waste 5 4-5
II.Scrap Free Free
77.02 Wroughtbars,rods,angles,shapesandsections,ofmagnesium ;magnesium
wire;wroughtplates,sheetsandstrip,ofmagnesium ;magnesium foil;
raspingsandshavingsofuniformsize,powdersandflakes,ofmagnesium ;
tubesandpipesandblankstherefor,ofmagnesium ;hollowbarsof
magnesium 14 8
77.03 Otherarticlesofmagnesium 20 8
77.04 Beryllium ,unwrought orwrought,andarticlesofberyllium :
A.Unwrought ;wasteandscrap 3 2
B.Wroughtberylliumandarticlesofberyllium 8 5
(a)Exemption fromthepaymentofdutywithinthelimitsofanannualquotabeingthatpartoftheconaumption whichisnotpartoftheCommunity pro­
duction .

NoL295/288 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 78
LEADANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo78.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo78.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathickness exceedingonetenthofthewidth.Alsocastor
sinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo78.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,ofwhichthethicknessdoesnotexceedonetenthofthewidth,andwhichareofaweightexceeding
1700g/m2.
HeadingNo78.03istobetakentoapply,interalia,tosuchproducts,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacterof
articlesorofproductsfallingwithinotherheadings .
2.HeadingNo78.05istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous
»/.conventional
•/.
1 2 3 4
78.01 Unwrought lead(includingargentiferous lead);leadwasteandscrap:
A.Unwrought :
I.Forrefining,containing 0·02°/αormorebyweightofsilver(bullion
lead)(a) 4-5 2
II.Other
B.Wasteandscrap4-5%
withamin.
ofMUA
per100kg
netweight(b)
Free Free
78.02 Wroughtbars,rods,angles,shapesandsections,oflead;leadwire.... 10 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thedutyapplicable upto30June1975atthelatestshallbe4-5%withaminimum of1*1UAandamaximum
of1-32UAper100kgnetweight.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/289
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
78.03 Wroughtplates,sheetsandstrip,oflead 10 10
78.04 Leadfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofaweight
(excluding anybacking)notexceeding 1700g/m2;leadpowdersand
flakes:
A.Leadfoil:
I.Backed 15,10
II.Other 10—
B.Leadpowdersandflakes 5 2-5
78.05 Tubesandpipesandblankstherefor,oflead;hollowbars,andtubeand
pipefittings (forexample,joints,elbows,sockets,flangesandS-bends),
oflead 13 11
78.06 Otherarticlesoflead:
A.Containers withananti-radiation leadcovering ,forthetransportor
storageofradio-active materials (EURATOM ) 12 6
B.Other 17 8-5

NoL295/290 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 79 •
ZINCANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo79.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo79.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo79.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessdoesnotexceedonetenthofthewidth.
HeadingNo79.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo79.04istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous
%conventional
•/o
1 2 3 4
79.01 Unwrought zinc;zincwasteandscrap:
A.Unwrought
B.Wasteandscrap :4-5
withamin.
of1-1UA
per100kg
netweight (a)
Free Free
79.02 Wroughtbars,rods,angles,shapesandsections,ofzinc;zincwire 10 10
79.03 Wroughtplates,sheetsandstrip,oízinc;zincfoil;zincpowdersand
flakes:
A.Plates,sheets,stripandfoil
B.Powders (includingdust)andflakes10
710
6
(a)Thedutyapplicable upto30June1975atthelatestshallbe4-5%withaminimum of11UAandamaximum of1-32UAper100kgnetweight.

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/291
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
79.04 Tubesandpipesandblankstherefor,ofzinc;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,socketsandflanges),ofzinc.... 14 10
79.05 Gutters,roofcapping,skylightframes,andotherfabricated building
components ,ofzinc 14 7
79.06 Otherarticlesofzinc 16 8

NoL295/292 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 80
TINANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo80.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo80.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo80.03):
Flat-surfaced ,wroughtproducts (coiledornot)ofwhichthemaximum cross-sectional dimension exceeds
6mm,ofwhichthethicknessdoesnotexceedonetenthofthewidth,andwhichareofaweightexceeding
1kg/m2.
HeadingNo80.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharac­
terofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo80.05istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous
%conventional
·/.
1 2 3 4
80.01 Unwrought tin;tinwasteandscrap Free Free
80.02 Wroughtbars,rods,angles,shapesandsections,oítin;tinwire 8 4
80.03 Wroughtplates,sheetsandstrip,oftin 8 3

1.11.74 OfficialJournaloftheEuropean Communities NoL295/293
RateofDuty
Heading
numberDescription autonomous conventional
% ·/.
1 2 3 4
80.04 Tinfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofaweight
(excludinganybacking)notexceeding 1kg/m2;tinpowdersandflakes:
A.Foil:
I.Backed 12 6
II.Other 10 5
B.Powders andflakes7 3-5
80.05 Tubesandpipesandblankstherefor,oftin;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,socketsandflanges),oftin:
A.Tubesandpipesandblankstherefor ;hollowbars 10 5
B.Tubeandpipefittings 14 7
80.06 Otherarticlesoftin 16 8

NoL295/294 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 81
OTHER BASEMETALS EMPLOYED INMETALLURGY ANDARTICLES THEREOF
Note
HeadingNo81.04istobetakentoapplyonlytothefollowingbasemetals:
bismuth,cadmium ,cobalt,chromium ,gallium,germanium ,hafnium,indium,manganese ,niobium (columbium ),
rhenium,antimony ,titanium ,thorium,thallium,uraniumdepletedinU235,vanadium ,zirconium .Theheading
alsocoverscobaltmattes,cobaltspeissandotherintermediate productsofcobaltmetallurgy ,andcermets.
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/.
1 2 3 4
81.01 Tungsten (wolfram),unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap 6—
B.Hammered bars;angles,shapesandsections,wire,filaments ,plates,
sheets,stripandfoil 10 8
C.Other 13 10
81.02 Molybdenum ,unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap:
I.Unwrought ,inpowder 6 —
II.Other 6 5
B.Hammered bars;angles,shapesandsections,wire,filaments ,plates,
sheets,stripandfoil 10 8
C.Other 13 10
81.03 Tantalum ,unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap 4 3
B.Hammered bars;angles,shapesandsections,wire,filaments ,plates,
sheets,stripandfoil 8 6
C.Other 11 9
81.04 Otherbasemetals,unwrought orwrought,andarticlesthereof;cermets,
unwrought orwrought ,andarticlesthereof:
A.Bismuth :
LUnwrought ;wasteandscrap Free Free
II.Other 9 4-5
B.Cadmium :
I.Unwrought ;wasteandscrap 5 4
II.Other 9 6

1.11.74 OfficialJournaloftheEuropean Communities NoL295/295
Heading
numberRateofDuty
Description autonomous
•/.conventional
•/o
2 3 4
81.04 C.Cobalt :
(continued )I.Unwrought ;wasteandscrap Free Free
II.Other 7 5
D.Chromium :
I.Unwrought ;wasteandscrap 6 5
II.Other 8 7
E.Germanium :
I.Unwrought ;wasteandscrap 6 5
II.Other 10 8
F.Hafnium (celtium):
I.Unwrought ;wasteandscrap 4 3-5
IÍ.Other 9 7-5
G.Manganese :
I.Unwrought ;wasteandscrap 7 5
II.Other 7
H.Niobium (columbium ):
I.Unwrought ;wasteandscrap 6 —
II.Other 10 —
IJ.Antimony :
I.Unwrought ;wasteandscrap 8 —
II.Other 10 8
K.Titanium :
I.Unwrought ;wasteandscrap 6 —
II.Other 10 8
L.Vanadium :
I.Unwrought ;wasteandscrap 2-5
II.Other 9 7-5
M.UraniumdepletedinU235 7 3-5
N.Thorium :
I.Unwrought ;wasteandscrap(EURATOM ) Free—
II.Other :
a)Bars,rods,angles,shapesandsections,wire,plates,sheets,strip
andfoil(EURATOM ) i'ce Free
b)Other (EURATOM ) 2 1-5
O.Zirconium :
1.Unwrought ;wasteandscrap 6__
1!.Other 10—

NoL295/296 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
81.04
(continued .)P.Rhenium :
I.Unwrought ;wasteandscrap
II.Other6
10
Q.Gallium;indium;thallium :
I.Unwrought ;wasteandscrap
II.Other4
102-5
5
R.Cermets :
I.Unwroiight ;wasteandscrap
II.Other4
127-5
7-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/297
CHAPTER 82
TOOLS,IMPLEMENTS ,CUTLERY ,SPOONS ANDFORKS,OFBASEMETAL ;PARTSTHEREOF
Notes
1.Apartfromblowlamps,portableforges,grindingwheelswithframeworks ,manicureandchiropody sest,
andgoodsclassifiedinheadingsNos82.07and82.15,thepresentChaptercoversonlyarticleswithablade,
workingedge,workingsurfaceorotherworkingpartof:
(a)Basemetal;
(b)Metalcarbides ;
(c)Preciousorsemi-precious stones(natural,syntheticorreconstructed )onasupportofbasemetal;or
(d)Abrasivematerialsonasupportofbasemetal,providedthatthearticleshavecuttingteeth,flutes,grooves,
orthelike,ofbasemetal,whichretaintheiridentityandfunctionaftertheapplication oftheabrasive .
2.PartsofbasemetalofthearticlesfallingintheheadingsofthisChapteraretobeclassifiedwiththearticlesof
whichtheyareparts,exceptpartsseparately specifiedassuchandtool-holders forhandtools(headingNo
84.48).However ,partsofgeneraluseasdefinedinNote2toSectionXVareinallcasesexcludedfromthis
Chapter .
CuttingplatesforelectrichiirclippersaretobeclassifiedinheadingNo82.13andbladesandheadsforelectric
shaversaretobeclassifiedinheadingNo82.11.
3.Sets(otherthanmanicureorchiropody sets(headingNo82.13))comprising anassortment oftools,cutlery,spoons,
forksorotherarticlesofakindfallingwithinthedifferentheadingsofthisChapter,fittedincabinets,boxes,
casesorthelike,aretobeclassifiedas»thitoneoftheconstituent articleswhichischargeable withthehighest
rateofduty.
4.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
82.01 Handtools,thefollowing :spades,shovels,picks,hoes,forksandrakes;
axes,billhooksandsimilarhewingtools;scythes,sickles,hayknives,grass
shears,timberwedgesandothertoolsofakindusedinagriculture ,horti­
cultureorforestry 15 6
82.02 Saws(non-mechanical )andbladesforhandormachinesaws(including
toothlesssawblades):
A.Saws(non-mechanical ):
I.Backsaws,ripsaws 15 7
II.Other 15 9

NoL295/298 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 I 3 4
82.02
(continued )B.Sawblades:
I.Bandsaw blades 15 9
II.Chainsawblades 16 7
III.Other 16 10
82.03 Handtools,thefollowing :pliers(includingcuttingpliers),pincers,tweez­
ers,tinmen'ssnips,boltcroppersandthelike;perforating punches;pipe
cutters;spannersandwrenches (butnotincludingtapwrenches);filesand
rasps:
A.Filesandrasps 13 5
B.Other 15 .7
82.04 Handtools,including glaziers'diamonds ,notfallingwithinanyother
headingofthisChapter;blowlamps,anvils;vicesandclamps,otherthan
accessories for,andpartsof,machinetools;portableforges;grinding
wheelswithframeworks (handorpedaloperated )16 6-5
82.05 Interchangeable toolsforhandtools,formachinetoolsorforpower­
operatedhandtools(forexample,forpressing,stamping ,drilling,tapping,
threading ,boring,broaching ,milling,cutting,turning,dressing,morticing
orscrewdriving),includingdiesforwiredrawing,extrusiondiesformetal,
androckdrillingbits,withaworkingpartof:
A.Basemetal 12 6-5
B.Metalcarbides 13 6-5
C.Diamondoragglomerated diamond 9 7-5
D.Othermaterials 12 6
82.06 Knivesandcuttingblades,formachinesorformechanical appliances.... 13 5
82.07 Tool-tipsandplates,sticksandthelikefortool-tips,unmounted ,ofsin­
teredmetalcarbides (forexample ,carbidesoftungsten,molybdenum or
vanadium ) 14 7
82.08 Coffee-mills ,mincers,juice-extractors andothermechanical appliances ,of
aweightnotexceeding 10kgandofakindusedfordomesticpurposes
inthepreparation ,servingorconditioning offoodordrink 17 7
82.09 Kniveswithcuttingblades,serratedornot(includingpruningknives),
otherthanknivesfallingwithinheadingNo82.06 17 (a)
82.10 Knifeblades 17 13
(a)SecAnnex .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/299
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
82.11 Razorsandrazorblades(includingrazorbladeblanks,whetherornotin
strips):
A.Razors :
I.Openblade 13 5
II.Other 17 7
B.Bladesandcutters:
I.Safetyrazorblades 16 7
II.Other 12 6-5
C.Otherparts 17 7
82.12 Scissors (includingtailors'shears),andbladestherefor 17 10-5
82.13 Otherarticlesofcutlery (forexample,secateurs,hairclippers,butchers'
cleavers,paperknives);manicure andchiropody setsandappliances
(including nailfiles) 16 8-5
82.14 Spoons,forks,fish-eaters ,butter-knives ,ladles,andsimilarkitchenor
tableware :
A.Ofstainless steel 19
B.Other 19 8-5
82.15 HandlesofbasemetalforarticlesfallingwithinheadingNo82.09,82.13
or82.14 19 7-5

NoL295/300 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 83
MISCELLANEOUS ARTICLES OFBASEMETAL
Note
InthisChapterareferencetopartsofarticle,isinnocasetobetakenasapplyingtocables,chains,nails,bolts,nuts
screws,springsorotherarticlesofironorsteelofakinddescribedinheadingNo73.25,73.29,73.31,73.32or73.35
nortosimilararticlesofotherbasemetals(Chapters74to81inclusive).
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
83.01 Locksandpadlocks (key,combination orelectrically operated),andparts
thereof,ofbasemetal;framesincorporating locks,forhandbags,trunksor
thelike,andpartsofsuchframes,ofbasemetal;keysforanyofthe
foregoing articles,ofbasemetal 17 8-5
83.02 Basemetalfittingsandmountings ofakindsuitableforfurniture,doors,
staircases ,windows,blinds,coachwork ,saddlery,trunks,casketsandthe
like(including automatic doorclosers);basemetalhat-racks,hat-pegs,
brackets andthelike 17 7
83.03 Safes,strong-boxes ,armoured orreinforced strong-rooms ,strong-room
liningsandstrong-room doors,andcashanddeedboxesandthelike,of
basemetal 17 8-5
83.04 Filingcabinets,racks,sortingboxes,papertrays,paperrestsandsimilar
officeequipment ,ofbasemetal,otherthanofficefurniturefallingwithin
headingNo94.03 16 8
83.05 Fittingsforloose-leaf binders,forfilesorforstationery books,ofbase
metal;letterclips,paperclips,staples,indexingtags,andsimilarstationery
goods,ofbasemetal 19 7-5
83.06 Statuettes andotherornaments ofakindusedindoors,ofbasemetal.... 18 9
83.07 Lampsandlightingfittings,ofbasemetal,andpartsthereof,ofbasemetal
(excluding switches,electriclampholders,electriclampsforvehicles,
electricbatteryormagnetolamps,andotherarticlesfallingwithinChapter
85exceptheadingNo85.22) 18 7
83.08 Flexibletubingandpiping,ofbasemetal 17 7

1.11.74 OfficialJournaloftheEuropean Communities NoL295/301
RateofDuty
Heading
numberDescription autonomous
%conventional
•/«
1 2 3 4
83.09 Clasps,frameswithclaspsforhandbags andthelike,buckles,buckle­
clasps,hooks,eyes,eyelets,andthelike,ofbasemetal,ofakindcommonly
usedforclothing,travelgoods,handbags,orothertextileorleathergoods;
tubularrivetsandbifurcated rivets,ofbasemetal 16 6-5
83.10 Beadsandspangles,ofbasemetal 18 9
83.11 Bellsandgongs,non-electric ,ofbasemetal,andpartsthereofofbasemetal 18 9
83.12 Photograph ,pictureandsimilarframes,ofbasemetal;mirrorsofbasemetal 19 9-5
83.13 Stoppers ,crowncorks,bottlecaps,capsules,bungcovers,sealsandplombs,
casecornet·protectors andotherpackingaccessories ,ofbasemetal:
A.Capsulesofalpminium orlead:
I.Capsulesofaluminium ofamaximum diameterof21mm,withor
withoutaninternalrubberseal,butnotcombined withother
materials ; 18 7
II.Other 18 11
B.Other 18 7
83.14 Sign-plates ,name-plates ,numbers,lettersandothersigns,ofbasemetal .. 19 7-5
83.15 Wire,rods,tubes,plates,electrodes andsimilarproducts ,ofbasemetalor
ofmetalcarbides,coatedorcoredwithfluxmaterial,ofakindusedfor
soldering ,brazing,weldingordeposition ofmetalorofmetalcarbides;
wireandrods,ofagglomerated basemetalpowder,usedformetal
spraying :
A.Weldingelectrodes coredwithsteelandcoatedwithrefractory material 15 10
B.Other 15 7-5

NoL295/302 OfficialJournaloftheEuropeanCommunities 1.11.74
SECTION XVI
MACHINERY ANDMECHANICAL APPLIANCES ;
ELECTRICAL EQUIPMENT ;PARTSTHEREOF
Notes
1.ThisSectiondoesnotcover:
(a)Transmission ,conveyororelevatorbeltsorbelting,ofartificialplasticmaterialofChapter39,orofvulcanised
rubber(headingNo40.10);orotherarticlesofakindusedonmachinery ,mechanical orelectricalappliances ,
ofunhardened vulcanised rubber(forexample,washers )(headingNo40.14);
(b)Articlesofleatherorofcomposition leather(headingNo42.04)oroffurskin (headingNo43.03),ofakind
usedinmachinery ormechanical appliances orforindustrialpurposes ;
(c)Bobbins,spools,cops,cones,cores,reelsandsimilarsupports ,ofanymaterial (forexample,Chapter39,
40,44or48orSectionXV);
(d)Perforated cardsofpaperorpaperboard forJacquardorsimilarmachines ,fallingwithinheadingNo48.21;
(e)Transmission ,conveyororelevatorbeltsoftextilematerial (headingNo59.16)orotherarticlesoftextile
materialofakindcommonly usedinmachinery orplant(headingNo59.17);
(f)Preciousorsemi-precious stones(natural,syntheticorreconstructed )ofheadingNo71.02or71.03,or
articleswhollyofsuchstonesofheadingNo71.15;
(g)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(h)Endlessbeltsofmetalwireorstrip(SectionXV);
(ij)ArticlesfallingwithinChapter82or83;
(k)Thevehicles,aircraftandpartsthereofandvesselsandcertainassociated transportequipment falling
withinSectionXVII;
(1)ArticlesfallingwithinChapter90;
(m)Clocks,watchesandotherarticlesfallingwithinChapter91;
(n)Interchangeable toolsofheadingNo82.05andbrushesofakindusedaspartsofmachinesofheading
No96.02;similarinterchangeable toolsaretobeclassifiedaccordingtotheconstituent materialoftheir
workingpart(forexample,inChapter40,42,43,45or59,orheadingNo68.04or69.09);or
(o)ArticlesfallingwithinChapter97.
2.SubjecttoNote1tothisSection,Note1toChapter84andNote1toChapter85,partsofmachines (not
beingpartsofthearticlesdescribedinheadingsNos84.64,85.23,85.24,85.25and85.27)aretobeclassified
accordingtothefollowing rules:
(a)GoodsofakinddescribedinanyoftheheadingsofChapters84and85(otherthanheadingsNos84.65
and85.28)areinallcasestobeclassifiedintheirrespective headings .
(b)Otherparts,ifsuitableforusesolelyorprincipally withaparticular kindofmachine,orwithanumber
ofmachinesfallingwithinthesameheading (including amachinefallingwithinheadingNo84.59or85.22)
aretobeclassifiedwiththemachinesofthatkindorinheadingNo84.38,84.48or84.55,asappropriate .
However ,goodswhichareequallysuitableforuseprincipally withthegoodsofheadingsNos85.13and
85.15aretobeclassifiedinheadingNo85.13.
(c)AllotherpartsaretobeclassifiedinheadingNo84.65or85.28.

1.11.74 OfficialJournaloftheEuropean Communities NoL295/303
3.Unlesstheheadingsotherwiserequire,composite machinesconsisting oftwoormoremachinesfittedtogether
toformawholeandothermachinesadaptedforthepurposeofperforming twoormorecomplementary or
alternative functionsaretobeclassifiedasifconsisting onlyofthatcomponent orasbeingthatmachinewhich
performstheprincipalfunction.
4.Motorsandtransmission ,conveyororelevatorbelts,formachinery orappliances towhichtheyarefitted,or
ifpackedseparately forconvenience oftransport ,whichareclearlyintendedtobefittedtoormountedona
commonbasewiththemachineorappliancewithwhichtheyareimported ,aretobeclassifiedunderthesame
headingassuchmachinery orappliances .Theweightofsuchmotorsandtransmission ,conveyororelevator
beltsistobeincludedintheweightsspecifiedintheTariff.
5.ForthepurposesoftheseNotes,theexpression "machine"meansanymachine,apparatus orappliance ofa
kindfallingwithinSectionXVI.
Additional Notes
1.Toolsnecessaryfortheassemblyormaintenance ofmachinesaretobeclassifiedwiththosemachinesifimported
withthem.Interchangeable toolsimportedwithmachinesarealsotobeclassifiedtherewith iftheyformpart
ofthenormalequipment ofthemachinesandarenormallysoldwiththem.
2.ShouldtheCustomssorequire,thedeclarantshallproduce,insupportofhisdeclaration ,anillustrateddocument
(forexample,instructions ,prospectus ,apagefromacatalogue ,aphotograph )givingthenormaldescription
ofthemachine,itsusesandessentialcharacteristics and,inrespectofadisassembled machine,anassembly
planandalistofthecontentsofthevariouspackages .
3.Theprovisions ofGeneralRuleA2(a)arealsoapplicable ,attherequestofthedeclarantandsubjecttoconditions
stipulated bythecompetent authorities ,tomachinesimportedinsplitconsignments .
4.Cases,boxesandsimilarcontainers importedwitharticlesofthisSectionaretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
5.Tractorscoupled,evenbymeansofspecialdevices,tomachinesandmechanical appliances ofthisSec­
tionareinallcasestobeclassifiedseparately (headingNo.87.01).

NoL295/304 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 84
BOILERS ,MACHINERY ANDMECHANICAL APPLIANCES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Millstones ,grindstones andotherarticlesfallingwithinChapter68;
(b)Appliances andmachinery (forexample ,pumps)andpartsthereof,ofceramicmaterial (Chapter69);
(c)Laboratory glassware ofheadingNo70.17;machinery andappliances andpartsthereof,ofglass(heading
No70.20or70.21);
(d)ArticlesfallingwithinheadingNo73.36or73.37andsimilararticlesofotherbasemetals(Chapters74to81)
or
(e)ToolsforworkinginthehandofheadingNo85.05orelectro-mechanical domesticappliances ofheading
No85.06.
2.SubjecttotheoperationofNotes3and4toSectionXVI,amachineorappliancewhichanswerstoadescription
inoneormoreoftheheadingsNos84.01to84.21andatthesametimetoadescription inoneorotherofthe
headingsNos84.22to84.60,istobeclassifiedundertheappropriate headingoftheformergroupandnotthe
latter.
HeadingNo84.17is,however,tobetakennottoapplyto:
(a)Germination plant,incubators andbrooders (headingNo84.28);
(b)Graindampening machines (headingNo84.29);
(c)Diffusingapparatusforsugarjuiceextraction (headingNo84.30);
(d)Machinery fortheheat-treatment oftextileyarns,fabricsormadeuptextilearticles (headingNo84.40);or
(e)Machinery orplant,designedforamechanical operation ,inwhichachangeoftemperature ,evenifneces­
sary,issubsidiary .
HeadingNo84.19istobetakennottoapplyto:
(a)Sewingmachinesforclosingbagsorsimilarcontainers (headingNo84.41);or
(b)Officemachinery ofheadingNo84.54.
3.(A)ForthepurposesofheadingNo84.53theexpression "automatic dataprocessing machines"means:
(a)Digitalmachineshavingstoragescapableofstoringnotonlytheprocessing programorprogramand
thedatatobeprocessedbutalsoaprogramfortranslating theformalprogramming languageinwhich
theprograms arewrittenintomachinelanguage .Thesemachinesmusthaveamainstoragewhichis
directlyaccessible fortheexecutionofaprogramandwhichhasacapacityatleastsufficienttostore
thosepartsoftheprocessing andtranslating programsandthedataimmediately necessaryforthecur­
rentprocessing run.Theymustalsobeablethemselves ,onthebasisoftheinstructions contained in
theinitialprogram ,tomodify,bylogicaldecision,itsexecutionduringtheprocessing run;
(b)Analogue machinescapableofsimulating mathematical modelsandcomprising atleast:analogue
elements ,controlelementsandprogramming elements ;
(c)Hybridmachinesconsisting ofeitheradigitalmachinewithanalogueelementsorananaloguemachine
withdigitalelements .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/305
(B)Automatic dataprocessing machinesmaybeintheformofsystemsconsistingofavariablenumberofsepa­
rately-housed units.Aunitistoberegardedasbeingapartofthecompletesystemifitmeetsallthefollowing
conditions :
(a)itisconnectable tothecentralprocessing uniteitherdirectlyorthroughoneormoreotherunits;
(b)itisspecifically designedaspartofsuchasystem(itmust,inparticular ,unlessitisapowersupplyunit,
beabletoacceptordeliverdatainaform(codeorsignals)whichcanbeusedbythesystem).
Suchunitsimportedseparately arealsotobeclassifiedinheadingNo84.53.
4.HeadingNo84.62istobetakentoapply,interalia,topolishedsteelballs,themaximum andminimumdiameters
ofwhichdonotdifferfromthenominaldiameterbymorethan1%orbymorethan0*05mm,whichever isless.
OthersteelballsaretobeclassifiedunderheadingNo73.40.
5.Amachinewhichisusedformorethanonepurposeis,forthepurposesofclassification ,tobetreatedasifits
principalpurposewereitssolepurpose.
SubjecttoNote2tothisChapterandNote3toSectionXVI,amachinewhoseprincipalpurposeisnotdescribed
inanyheadingorforwhichnoonepurposeistheprincipalpurposeis,unlessthecontextotherwiserequires,
tobeclassifiedinheadingNo84.59.HeadingNo84.59isalsotobetakentocovermachinesformakingrope
orcable(forexample,stranding ,twistingorcablingmachines )frommetalwire,textileyarnoranyothermaterial
orfromacombination ofsuchmaterials .
Additional Notes
1.Forthepurposesofsubheading 84.06A,theexpression "aircraftengines'''shallapplyonlytoenginesdesigned
forfittingwithanairscreworrotor.
2.Forthepurposesofsubheading 84.45CVIa),theexpression "micrometric adjustingsystem"shallmeanany
deviceallowingthedetermination orsettingtoatleast1/100th(0-01)mmofthemovement ofanimportant
elementofamachine,suchasthetable,thespindle,orthegrindinghead.
3.Forthepurposesofsubheading 84.45CVII,theexpression "jigboringmachines"shallbetakentoapplyonly
tomachine-tools which:
(a)Carryoutoneormoremachining operations ontheco-ordinateprinciple;and
(b)Areofsuchprecisionthatanyerrorinthetraveloftheworkholdertableandofthetoolholderdoesnot
exceed0-005mm .
4.(EURATOM )Theterm"nuclearreactors"(subheading 84.59B)coversalltheapparatusandappliances inside
theareascreenedoffbyabiological shield,including ,whereappropriate ,theshielditself;italsoincludes
apparatusandappliances formingawholewiththepartscontainedinsidethescreen(interalia,controlrods
andtheiroperatingmechanisms ,providedtheseformawholewiththecontrolrodsorwithotherpartsinside
thescreen).

NoL295/306 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
84.01 Steamandothervapourgenerating boilers (excluding centralheatinghot
waterboilerscapablealsoofproducing lowpressuresteam);super-heated
waterboilers 14 5-5
84.02 AuxiliaryplantforusewithboilersofheadingNo84.01(forexample,
economisers ,superheaters ,sootremovers ,gasrecoverers andthelike);
condensers forvapourenginesandpowerunits 14 5-5
84.03 Producergasandwatergasgenerators ,withorwithoutpurifiers;acetylene
gasgenerators (waterprocess)andsimilargasgenerators ,withorwithout
purifiers 14 5-5
84.04 Steamengines (including mobileengines,butnotsteamtractorsfalling
withinheadingNo87.01ormechanically propelled roadrollers)with
self-contained boilers 13 6-5
84.05Steamandothervapourpowerunits,notincorporating boilers 13 5
84.06 Internalcombustion pistonengines :
A.AircraftenginesasdefinedinAdditional Note1tothisChapter,ofa
powerof:
I.300kWorless
II.Morethan300kW
B.Outboard motorsofacylindercapacityof:
I.325ccorless
II.Morethan325cc
C.Otherengines :
I.Sparkignitionenginesofacylindercapacityof:
a)250ccorless
b)Morethan250cc:
1.Fortheindustrial assemblyof:
Agricultural walkingtractorsofsubheading 87.01A,
Motorvehiclesforthetransport ofpersons,including
vehiclesdesignedforthetransportofbothpassengers and
goods,withaseatingcapacityoflessthan15,
Motorvehiclesforthetransportofgoodsormaterials ,with
anengineofacylindercapacityoflessthan2800cc,
SpecialpurposemotorvehiclesofheadingNo87.03(b)....
2.Other
II.Compression ignitionengines :
a)Marineengines :
1.Forthevesselsofsubheadings 89.01A,89.01BI,89.02A,
89.02BIand89.03A(b)
2.Other(b)15(a)
10(a)
18
18
22
18
18
15
156
4
11
8
9
7
12
Free
9
(a)Dutytemporarily suspended inrespectofenginesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thissuspension is
subjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/307
RateofDuty
Heading
numberDescription autonomous
%conventional
V.
1 2 J3|4
84.06
(continued )C.II.b)Other:
1.Fortheindustrialassemblyof:
Agricultural walkingtractorsofsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehicles
designedforthetransportofbothpassengers andgoods,with
aseatingcapacityoflessthan15,
Motorvehiclesforthetransportofgoodsormaterials ,with
anengineofacylindercapacityoflessthan2500cc,
SpecialpurposemotorvehiclesofheadingNo87.03(a)....
2.Other18
18
12(b)
167
13
5
7D.Parts:
I.Foraircraftengines
II.Forotherengines
84.07 Hydraulic enginesandmotors (includingwaterwheelsandwaterturbines ) [15 6
84.08 Otherenginesandmotors:
A.Reactionengines :
I.Turbo-jets developing athrustof:
a)2500kgorless
b)Morethan2500kg
II.Other(forexample,ram-jets,pulse-jets ,rocketengines)12(b)
12(b)
12(b)6
5
6
15(b)
12(b)
14
147-5
5
5-5
7B.Gasturbines :
I.Turbo-propellers developing apowerof:
a)1100kWorless
b)Morethan1100kW
II.Other
C.Otherenginesandmotors
D.Parts:
I.Ofreactionenginesorofturbo-propellers
II.Other12(b)
14
135"
5-5
5 84.09 Mechanically propelledroadrollers ..
(a)Entryunderthissubheadin issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutytemporarily suspended inrespectofengineparts,enginesandturbinesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCom­
munity.Thissuspension issubjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .

NoL295/308 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
% ·/·
1 2 3 4
84.10 Pumps(includingmotorpumpsandturbopumps)forliquids,whetheror
notfittedwithmeasuring devices;liquidelevatorsofbucket,chain,screw,
bandandsimilarkinds:
A.Deliverypumpsfitted,ordesignedtobefitted,withameasuring device 15 6-5
B.Otherpumps:
I.Pumpshavingapressurecapacityof20barsormore 12 7-5
II.Otherpumps 12 6
III.Parts 12 6
C.Liquidelevatorsofbucket,chain,screw,bandandsimilarkinds 14 5-5
84.11 Airpumps,vacuumpumpsandairorgascompressors (includingmotor
andturbopumpsandcompressors ,andfree-piston generators forgas
turbines);fans,blowersandthelike:
A.Pumpsandcompressors :
I.Pumps(handorfootoperated)forinflatingpneumatic tyresandthe
like 16 6-5
II.Vacuumpumpscreatingavacuumbetterthan10-2mbar;centri­
fugaloraxialcompressors givingacompression ratioofnotless
than2andaflowofmorethan3000m3perminute;stationary
reciprocating compressors ofaweightexceeding 2000kg 12 9
III.Otherpumpsandcompressors 12 6
IV.Parts 12 6
B.Free-piston generators forgasturbines 10 4
C.Fans,blowersandthelike 13 6-5
84.12 Airconditioning machines,self-contained ,comprising amotor-driven fan
andelementsforchangingthetemperature andhumidityofair 12 8
84.13 Furnaceburnersforliquidfuel(atomisers),forpulverised solidfuelorfor
gas;mechanical stokers,mechanical grates,mechanical ashdischargers and
similarappliances 14 5-5
84.14 Industrialandlaboratory furnacesandovens,non-electric :
A.Speciallydesignedfortheseparation ofirradiatednuclearfuels,forthe
treatmentofradio-active wasteorfortherecyclingofirradiated nuclear
fuels(EURATOM ) 11 5-5
B.Other 14 5-5

1.11.74 OfficialJournaloftheEuropean Communities NoL295/309
RateofDuty
HeadingnumberDescription autonomous
%conventional
•/.
1 2 3 4
84.15 Refrigerators andrefrigerating equipment (electricalandother):
A.Evaporators andcondensers ,excluding thosefordomesticrefrigerators 13 4-5
B.Other 13 5
84.16 Calendering andsimilarrollingmachines (otherthanmetal-working and
metal-rolling machinesandglass-working machines )andcylinderstherefor 13 5
84.17 Machinery ,plantandsimilarlaboratory equipment ,whetherornotelectri­
callyheated,forthetreatmentofmaterialsbyaprocessinvolvingachange
oftemperature suchasheating,cooking,roasting,distilling,rectifying ,
sterilising,pasteurising ,steaming,drying,evaporating ,vapourising ,con­
densingorcooling,notbeingmachinery orplantofakindusedfor
domesticpurposes ;instantaneous orstoragewaterheaters,non-electrical :
A.Machinery andequipment forthemanufacture oftheproducts
mentioned insubheading 28.51A(EURATOM )11 5-5
B.Machinery andequipment speciallydesignedfortheseparation of
irradiatednuclearfuels,forthetreatmentofradio-active wasteorforthe
recyclingofirradiated nuclearfuels(EURATOM )11 5-5
C.Heatexchangeunits11 4-5
D.Percolators andotherappliances formakingcoffeeandotherhot
drinks :
I.Electrically heated18 9
II.Other 12 6
E.Medicalandsurgicalsterilisingapparatus :
I.Electrically heated17 8-5
II.Other 14 7
F.Other:
I.Waterheaters,non-electric15 6
II.Other 14 5-5
84.18 Centrifuges ;filteringandpurifyingmachinery andapparatus (otherthan
filterfunnels,milkstrainersandthelike),forliquidsorgases:
A.Fortheseparation ofuraniumisotopes (EURATOM )5 4-5
B.Speciallydesignedfortheseparation ofirradiatednuclearfuels,forthe
treatmentofradio-active wasteorfortherecyclingofirradiatednuclear
fuels(EURATOM )11 5-5

NoL295/310 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
% ·/.
I
1 2 3 4
84.18 C.Other:
(continued )I.Centrifuges :
a)Clothes-dryers ,electrically operated ,eachofadrylinencapacity
notexceeding 6kg 18 8
b)Other 13 5
II.Machinery andapparatus (otherthancentrifuges )forfilteringor
purifyingliquidsorgases15 6
84.19 Machinery forcleaningordryingbottlesorothercontainers ;machinery
forfilling,closing,sealing,capsulingorlabellingbottles,cans,boxes,bags
orothercontainers ;otherpackingorwrappingmachinery ;machinery for
aeratingbeverages ;dishwashingmachines :
A.Dishwashingmachines ,electrically operated,withorwithoutprovision
fordrying18 7
B.Other 13 5
84.20Weighingmachinery (excluding balancesofasensitivity of5egorbetter),
including weight-operated countingandcheckingmachines ;weighing
machineweightsofallkinds15 6
84.21Mechanical appliances (whetherornothandoperated )forprojecting ,
dispersing orsprayingliquidsorpowders ;fireextinguishers (chargedor
not);spraygunsandsimilarappliances ;steamorsandblastingmachines
andsimilarjetprojecting machines12 6
84.22Lifting,handling,loadingorunloading machinery ,telphersandconveyors
(forexample,lifts,hoists,winches,cranes,transporter cranes,jacks,pulley
tackle,beltconveyors andteleferics),notbeingmachinery fallingwithin
headingNo84.23:
A.Machinery andmechanical appliances speciallydesignedfordealing
withhighlyradio-active substances (EURATOM ) 8 4
B.Self-propelled cranesonwheels,notcapableofrunningonrails 14 9
C.Rolling-mill machinery :rollertablesforfeedingandremovingproducts ;
filtersandmanipulators foringots,balls,barsandslabs 14 8-5
D.Other 14 5-5

1.11.74 OfficialJournaloftheEuropean Communities NoL295/311
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
84.23 Excavating ,levelling,tamping,boringandextracting machinery ,stationary
ormobile,forearth,mineralsorores(forexample,mechanical shovels,
coal-cutters ,excavators ,scrapers,levellersandbulldozers );pile-drivers ;
snow-ploughs ,notself-propelled (includingsnow-plough attachments ):
A.Excavating ,levelling,tamping,boringandextracting machinery for
earth,mineralsorores:
I.Self-propelled ,track-laying orwheeled,notcapableofrunningon
rails:
a)Scrapers 15 9
b)Othermachinery 15 11
c)Parts 15 9
II.Other:
a)Boringandsinkingmachinery
b)Other9
143-5
5-5
B.Pile-drivers ;snow-ploughs ,notself-propelled (including snow-plough
attachments )15 7-5
84.24 Agricultural andhorticultural machinery forsoilpreparation orcultivation
(forexample,ploughs,harrows,cultivators ,seedandfertiliserdistributors );
lawnandsportsgroundrollers11 4-5
84.25 Harvesting andthreshing machinery ;strawandfodderpresses;hayor
grassmowers;winnowing andsimilarcleaningmachinesforseed,grain
orleguminous vegetables andegg-grading andothergradingmachinesfor
agricultural produce (otherthanthoseofakindusedinthebreadgrain
millingindustryfallingwithinheadingNo84.29)11 4-5
84.26 Dairymachinery (includingmilkingmachines )11 5-5
84.27 Presses,crushersandothermachinery ,ofakindusedinwine-making ,
cider-making ,fruitjuicepreparation orthelike 12 6
84.28 Otheragricultural ,horticultural ,poultry-keeping andbee-keeping
machinery ;germination plantfittedwithmechanical orthermalequipment ;
poultryincubators andbrooders 12 5
84.29 Machinery ofakindusedinthebreadgrainmillingindustry,andother
machinery (otherthanfarmtypemachinery )fortheworkingofcerealsor
driedleguminous vegetables 13 6-5
84.30 Machinery ,notfallingwithinanyotherheadingofthisChapter,ofakind
usedinthefollowing foodordrinkindustries :bakery,confectionery ,
chocolate manufacture ,macaroni ,ravioliorsimilarcerealfoodmanufac­
ture,th#preparation ofmeat,fish,fruitorvegetables (includingmincingor
slicingmachines),sugarmanufacture orbrewing 13 5

NoL295/312 OfficialJournaloftheEuropean Communities1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/· •/.
1 2 3 4
84.31 Machinery formakingorfinishingcellulosicpulp,paperorpaperboard :
A.Formakingpaperorpaperboard 12 5
B.Other 14 5-5
84.32 Book-binding machinery ,includingbook-sewing machines 11 4-5
84.33 Paperorpaperboard cuttingmachinesofallkinds;othermachinery for
makinguppaperpulp,paperorpaperboard 13 5
84.34 Machinery ,apparatus andaccessories fortype-founding ortype-setting ;
machinery ,otherthanthemachine-tools ofheadingNo84.45,84.46or
84.47,forpreparingorworkingprintingblocks,platesorcylinders;printing
type,impressed flongsandmatrices,printingblocks,platesandcylinders ;
blocks,plates,cylindersandlithographic stones,preparedforprinting
purposes (forexample,planed,grainedorpolished):
A.Machinery ,apparatus andaccessories fortype-founding ortype-setting :
I.Forfoundingandsetting(forexample,linotypes,monotypes ,inter­
types) 6 2-5
II.Other 13 5-5
B.Blocks,plates,cylindersandothersimilararticles,otherthanlitho­
graphicstones 16 7
C.Other 14 5-5
84.35 Otherprintingmachinery ;machinesforusesancillarytoprinting :
A.Printingmachinery :
I.Cylinderletterpress printingmachines ,printingonlyonesideofthe
sheetateachpass:
a)Single-revolution machines 12 6
b)Two-revolution machines 10 4
II.Rotarypresses 11 4-5
III.Other 11 5-5
B;Machines forusesancillarytoprinting 13 6-5
84.36 Machinesforextrudingman-made textiles;machinesofakindusedfor
processing naturalorman-made textilefibres;textilespinningandtwisting
machines ;textiledoubling,throwingandreeling(includingweft-winding)
machines 12 •5
84.37 Weavingmachines ,knittingmachinesandmachinesformakinggimped
yarn,tulle,lace,embroidery ,trimmings ,braidornet;machinesforpre­
paringyarnsforuseonsuchmachines,includingwarpingandwarpsizing
machines :
A.Weavingmachines 11 4-5
B.Knittingmachines 13 6

1.11.74 OfficialJournaloftheEuropean Communities NoL295/313
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
84.37
(continued .)C.Machinesformakinggimpedyarn,tulle,lace,embroidery ,trimmings ,
braidornet 10 4
D.Machinesforpreparing yarnsforuseontheabovemachines ,including
warpingandwarpsizingmachines 13 5
84.38 Auxiliary machinery forusewithmachines ofheadingNo84.37(for
example,dobbies,Jacquards ,automatic stopmotionsandshuttlechanging
mechanisms );partsandaccessories suitableforusesolelyorprincipally
withthemachinesofthepresentheadingorwithmachinesfallingwithin
headingNo84.36or84.37(forexample,spindlesandspindleflyers,card
clothing,combs,extruding nipples,shuttles,healdsandheald-lifters and
hosieryneedles) '.
i12 5
84.39 Machinery forthemanufacture orfinishingoffeltinthepieceorinshapes,
includingfelt-hatmakingmachinesandhat-making blocks 13 5
84.40 Machinery forwashing,cleaning,drying,bleaching ,dyeing,dressing,
finishingorcoatingtextileyarns,fabricsormade-uptextilearticles
(includinglaundryanddry-cleaning machinery );fabricfolding,reelingor
cuttingmachines ;machinesofakindusedinthemanufacture oflinoleum
orotherfloorcoveringsforapplyingthepastetothebasefabricorother
support;machinesofatypeusedforprintingarepetitivedesign,repetitive
wordsoroverallcolourontextiles,leather,wallpaper ,wrappingpaper,
linoleumorothermaterials,andengravedoretchedplates,blocksor
rollerstherefor :
A.Ironingmachinesandpresses,electrically heated 16 6-5
B.Clothes-washing machines ,eachofadrylinencapacitynotexceeding
6kg;domesticwringers :
I.Electrically operated 19 7-5
II.Other 12 5
C.Other 13 5
84.41 Sewingmachines ;furniturespeciallydesignedforsewingmachines ;sewing
machineneedles :
A.Sewingmachines ;furniturespeciallydesignedforsewingmachines :
I.Sewingmachines (lock-stitch only),withheadsofaweightnot
exceeding 16kgwithoutmotoror17kgincluding themotor;
sewingmachineheads(lock-stitch only),ofaweightnotexceeding
16kgwithoutmotoror17kgincludingthemotor:
a)Sewingmachineshavingavalue(notincludingframes,tablesor
furniture )ofmorethan65UAeach 12 6
b)Other 1 12-
II.Othersewingmachinesandothersewingmachineheads 12 6
III.Parts,includingfurniturespeciallydesignedforsewingmachines .. 12 9
B.Sewingmachineneedles 14 7

NoL295/314 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
HeadingnumberDescription autonomous conventional
•/. %
1 2 3 4
84.42 Machinery (otherthansewingmachines )forpreparing ,tanningorwork­
inghides,skinsorleather(includingbootandshoemachinery ) 13 5-5
84.43 Converters ,ladles,ingotmouldsandcastingmachines ,ofakindusedin
metallurgy andinmetalfoundries 13 5
84.44 Rollingmillsandrollstherefor :
A.Rollingmillsspeciallydesignedfortherecyclingofirradiated nuclear
fuels(EURATOM ) 11 5-5
B.Other 13 7
84.45 Machine-tools forworkingmetalormetalcarbides,notbeingmachines
fallingwithinheadingNo8^.49or84.50:
A.Speciallydesignedíe:therecyclingofirradiated nuclearfuels(for
example,sheathing ,unsheathing ,shaping):
I.Automatic machines ,numerically controlled (EURATOM ) 11
II.Other (EURATOM ) 11 5-5
B.Machine-tools operating byelectro-erosion orotherelectricalprocesses ;
ultrasonic machine-tools :
I.Automatic machines ,numerically controlled 8 6
II.Other 8 3
C.Othermachine-tools :
LLathes :
a)Automatic lathes,numerically controlled 10 8
b)Other 10 7
II.Reamingmachines :
a)Automatic machines ,numerically controlled 8 6
b)Other 8 3
III.Planingmachines :
a)Automatic machines ,numerically controlled 8 8
b)Other 8 7
IV.Shaping machines ,sawingmachines andcuttingmachines ,
broaching machinesandslottingmachines :
a)Automatic machines ,numerically controlled 6 5
b)Other 6 2-5
V.Millingmachines ;drillingandboringmachines :
a)Automatic machines ,numerically controlled 12 10
b)Other 12 8

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/315
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
84.45
(continued )C.VI.Sharpening ,trimming ,trueing,grinding,polishing ,lapping,dressing
orsurfacingmachinesandsimilarmachinesoperating bymeansof
grindingwheels,abrasivesorpolishingproducts :
a)Fittedwithamicrometrie adjustingsystemwithinthemeaning
ofAdditional Note2tothisChapter :
1.Automatic machines ,numerically controlled 10 8
2.Other 10 7
b)Other:
1.Automatic machines ,numerically controlled 4 3
2.Other 4 2-5
VII.Jigboringmachines :
a)Automatic machines ,numerically controlled 6 5
b)Other 6 2-5
VIII.Gear-cutting machines :
a)Forcuttingcylindrical gears:
1.Automatic machines ,numerically controlled 10 8
2.Other 10 7
b)Forcuttingothergears:
1.Automatic machines ,numerically controlled 6 5
2.Other 6 4-5
IX.Presses,otherthanthosefallingwithinsubheadings 84.45CXand
CXI:
a)Automatic presses,numerically controlled 12 10
b)Other 12 8
X.Bending,forming,folding,flattening ,shearing,punchingandnotching
machines :
a)Automatic machines ,numerically controlled 8 6
b)Other 8 3
XI.Forgingmachinesandstampingmachines :
a)Automatic machines ,numerically controlled 6 6
b)Other 6 3
XII.Other 9 7
84.46 Machine-tools forworkingstone,ceramics,concrete,asbestos-cement and
likemineralmaterials orforworkingglassinthecold,otherthan
machinesfallingwithinheadingNo84.49 13 5
84.47 Machine-tools forworkingwood,cork,boneebonite (vulcanite),hard
artificialplasticmaterials orotherhardcarvingmaterials ,otherthan
machinesfallingwithinheadingNo84.49 11 9
84.48 Accessories andpartssuitableforusesolelyorprincipally withthema­
chinesfallingwithinheadingsNos84.45to84.47,includingworkandtool
holders,self-opening dieheads,dividingheadsandotherappliances for
machine-tools ;toolholdersforanytypeoftoolormachine-tool for
workinginthehand 8 3-5
i
t

NoL295/316 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
84.49 Toolsforworkinginthehand,pneumatic orwithself-contained non­
electricmotor 13 6-5
84.50 Gas-operated welding,brazing,cuttingandsurfacetempering appliances 12 5
84.51 Typewriters ,otherthantypewriters incorporating calculating mechanisms ;
cheque-writingmachines :
A.Typewriters 16 6-5
B.Cheque-writing machines 13 5
84.52 Calculating machines ;accounting machines,cashregisters,postage-franking
machines ,ticket-issuing machinesandsimilarmachines ,incorporating a
calculating device:
A.Electronic calculating machines 14 14
B.Other 12 5-5
84.53 Automatic dataprocessing machinesandunitsthereof;magneticoroptical
readers,machinesfortranscribing dataontodatamediaincodedform
andmachinesforprocessing suchdata,notelsewhere specifiedorincluded 11 7
84.54 Otherofficemachines (forexample,hectograph orstencilduplicating
machines,addressing machines ,coin-sorting machines ,coin-counting and
wrapping machines,pencil-sharpening machines ,perforating andstapling
machines):
A.Addressing machinesandaddressplateembossing machines 16 6-5
B.Other 15 6
84.55 Partsandaccessories (otherthancovers,carryingcasesandthelike)
suitableforusesolelyorprincipally withmachinesofakindfallingwithin
headingNo84.51,84.52,84.53or84.54:
A.Addressplates 18 7
B.Partsandaccessories forelectroniccalculating machinesfallingwithin
subheading 84.52A 10-5
C.Other 12 6
84.56 Machinery forsorting,screening,separating ,washing,crushing,grindingor
mixingearth,stone,oresorothermineralsubstances ,insolid(including
powderandpaste)form;machinery foragglomerating ,moulding or
shapingsolidmineralfuels,ceramicpaste,unhardened cements,plastering
materialsorothermineralproductsinpowderorpasteform;machines
forformingfoundrymouldsofsand 13 5

1.11.74 OfficialJournaloftheEuropean Communities NoL295/317
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
84.57 Glass-working machines (otherthanmachinesforworkingglassinthe
cold);machinesforassembling electricfilamentanddischargelampsand
electronic andsimilartubesandvalves:
A.Glass-working machines (otherthanmachinesforworkingglassinthe
cold) 11 4-5
B.Machines forassembling electricfilamentanddischarge lampsand
electronic andsimilartubesandvalves ....: 12 5
84.58 Automatic vendingmachines (forexample,stamp,cigarette,chocolateand
foodmachines),notbeinggamesofskillorchance 13 5
84.59 Machines andmechanical appliances ,havingindividual functions ,not
fallingwithinanyotherheadingofthisChapter :
A.Forthemanufacture oftheproductsmentioned insubheading 28.51A
(EURATOM )11 5-5
B.Nuclearreactors (EURATOM )10—
C.Speciallydesignedfortherecyclingofirradiated nuclearfuels(for
example,sinteringofradio-active metaloxides,sheathing )(EURATOM )11 5-5
D.Ropeorcablemakingmachinery ,including electricwireandcable
makingmachines :
I.-Stranding ,twisting,cablingandsimilarmachinesandappliances .. 12 5
II.Othermachines andappliances (forexample,reinforcing ,taping,
insulating andthelikeforthepreparation ,coating,finishingof
ropesandcables) 14 7
E.Other 15 6
84.60 Moulding boxesformetalfoundry;mouldsofatypeusedformetal(other
thaningotmoulds),formetalcarbides,forglass,formineralmaterials (for
example,ceramicpastes,concreteorcement)orforrubberorartificial
plasticmaterials13 5
84.61 Taps,cocks,valvesandsimilarappliances ,forpipes,boilershells,tanks,
vatsandthelike,includingpressurereducingvalvesandthermostatically
controlled valves:
A.Pressurereducingvalves15 6
B.Other 16 6-5

NoL295/318 OfficialJournaloftheEuropeanCommunities1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
84.62 Ball,rollerorneedlerollerbearings 18 9
84.63 Transmission shafts,cranks,bearinghousings,plainshaftbearings,gears
andgearing (includingfrictiongearsandgear-boxes andothervariable
speedgears),flywheels ,pulleysandpulleyblocks,clutchesandshaft
couplings 16 7'
84.64 Gasketsandsimilarjointsofmetalsheetingcombined withothermaterial
(forexample,asbestos,feltandpaperboard )oroflaminated metalfoil;
setsorassortments ofgasketsandsimilarjoints,dissimilar incomposition ,
forengines,pipes,tubesandthelike,putupinpouches,envelopes or
similarpackings 14 5-5
84.65 Machinery parts,notcontaining electricalconnectors ,insulators ,coils,
contactsorotherelectrical featuresandnotfallingwithinanyother
headinginthisChapter :
A.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm15 4-5
B.Other15 6

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/319
CHAPTER 85
ELECTRICAL MACHINERY ANDEQUIPMENT ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Electrically warmedblankets,bedpads,foot-muffs andthelike;electrically warmedclothing,footwearand
earpadsandotherelectrically warmedarticleswornonorabouttheperson;
(b)ArticlesofglassofheadingNo70.11;or
(c)Electrically heatedfurnitureofChapter94.
2.HeadingNo85.01istobetakennottoapplytogoodsdescribedinheadingNo85.08,85.09or85.21,otherthan
metaltankmercuryarcrectifierswhichremainclassifiedinheadingNo85.01.
3.HeadingNo85.06istobetakentoapplyonlytothefollowingelectro-mechanical machinesoftypescommonly
usedfordomesticpurposes :
(a)Vacuumcleaners,floorpolishers ,foodgrindersandmixers,fruitjuiceextractors andfans,ofanyweight;
(b)Othermachinesprovidedtheweightofsuchothermachinesdoesnotexceed20kg.
Theheadingdoesnot,however,applytodishwashingmachines (headingNo84.19),centrifugal andotherclothes
washingmachines (headingNo84.18or84.40),rollerandotherironingmachines (headingNo84.16or84.40),
sewingmachines (headingNo84.41)ortoelectro-thermic appliances (headingNo85.12).
4.ForthepurposesofheadingNo85.19,"'printedcircuits"aretobetakentobecircuitsobtainedbyformingon
aninsulatingbase,byanyprintingprocess (forexample,embossing ,plating-up ,etching)orbythe"filmcircuit"
technique ,conductor elements,contactsorotherprintedcomponents (forexample,inductances ,resistors,
capacitors )aloneorinterconnected accordingtoapre-established pattern,otherthanelementswhichcanpro­
duce,rectify,modulateoramplifyanelectricalsignal(forexample,semi-conductor elements).
Theterm"printedcircuits"doesnotcovercircuitscombinedwithelementsotherthanthoseobtainedduringthe
printingprocess.Printedcircuitsmay,however,befittedwithnon-printed connecting elements .
Thin-orthick-filmcircuitscomprising passiveandactiveelementsobtainedduringthesametechnological process
aretobeclassifiedinheadingNo85.21.
5.ForthepurposesofheadingNo85.21:
(A)"Diodes,transistors andsimilarsemi-conductor devices"aretobetakentobethosedevicestheoperation
ofwhichdependsonvariations inresistivityontheapplication ofanelectricfield;
(R)"Electronic microcircuits "aretobetakentobe:
(a)Alicroassemblies ofthe"fagot"module,mouldedmodule,micromodule andsimilartypes,consisting
ofdiscrete,activeorbothactiveandpassiveminiaturised components whicharecombined andinter­
connected ;
(b)Monoithicintegrated circuitsinwhichthecircuitelements (diodes,transistors ,resistors ,capacitors ,
interconnections ,etc.)arecreatedinthemass(essentially )andonthesurfaceofasemi-conductor material
(dopedsilicon,forexample )andareinseparably associated ;

NoL295/320 OfficialJournaloftheEuropean Communities 1.11.-74
(c)Hybridintegrated circuitsinwhichpassiveandactiveelements ,someobtainedbythin-orthick-film
technology (resistors,capacitors ,interconnections ,etc.),othersbysemi-conductor technology (diodes,
transistors ,monolithic integrated circuits,etc.),arecombined ,toallintentsandpurposesindivisibly ,on
asingleinsulatingsubstrate (glass,ceramic,etc.).Thesecircuitsmayalsoincludeminiaturised discrete
components .
Fortheclassification ofthearticlesdefinedinthisNote,headingNo85.21shalltakeprecedence overanyother
headingintheTariffwhichmightcoverthembyreferenceto,inparticular ,theirfunction .
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
85.01 Electrical goodsofthefollowing descriptions :generators ,motors,con­
verters (rotaryorstatic),transformers ,rectifiersandrectifyingapparatus ,
inductors :
A.Generators ,motors (whetherornotequippedwithspeedreducing ,
changingorstep-upgear)androtaryconverters :
I.Synchronous motorsofanoutputofnotmorethan18watts 14 8-5
II.Other 12 5
B.Transformers ,staticconverters ,rectifiersandrectifying apparatus ;
inductors 16 6-5
C.Parts 15 6
85.02 Electro-magnets ;permanent magnetsandarticlesofspecialmaterialsfor
permanent magnets,beingblanksofsuchmagnets;electro-magnetic and
permanent magnetchucks,clamps,vicesandsimilarworkholders;electro­
magneticclutchesandcouplings ;electro-magnetic brakes;electro-magnetic
liftingheads 15 6
85.03 Primarycellsandprimarybatteries 20 20
85.04 Electricaccumulators :
A.Lead-acid accumulators 20 10
B.Otheraccumulators 17 7-5
C.Parts:
I.Woodenseparators 10 4
II.Other I 17 8-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/321
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
85.05 Toolsforworkinginthehand,withself-contained electricmotor 14 7
85.06 Electro-mechanical domesticappliances ,withself-contained electricmotor 19 7-5
85.07 Shaversandhairclippers,withself-contained electricmotor:
A.Shavers 13 6-5
B.Hairclippers 14 5-5
85.08 Electricalstartingandignitionequipment forinternalcombustion engines
(including ignitionmagnetos ,magneto-dynamos ,ignitioncoils,starter
motors,sparkingplugsandglowplugs);generators (dynamosandalter­
nators)andcut-outsforuseinconjunction withsuchengines:
A.Startermotors,generators andcut-outs 14 8-5
B.Ignitionmagnetos ,includingmagneto-dynamos andmagneticflywheels 18 7
C.Glowplugs 21 10-5
D.Other 20 9
85.09 Electrical lightingandsignalling equipment andelectrical windscreen
wipers,defrostersanddemisters,forcyclesormotorvehicles:
A.Lightingequipment ,otherthanequipment ofheadingNo85.08
B.Soundsignalling equipment
C.Other17
14
15■7
8-5
9
85.10 Portableelectricbatteryandmagnetolamps,otherthanlampsfallingwithin
headingNo85.09:
A.Miners'safetylamps 15 7-5
B.Other 18 13

NoL295/322 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
85.11 Industrialandlaboratory electricfurnaces,ovensandinductionanddielec­
tricheatingequipment ;electricwelding,brazingandsolderingmachines
andapparatusandsimilarelectricmachinesandapparatus forcutting:
A.Furnaces,ovens,inductionanddielectricheatingequipment :
I.Speciallydesignedfortheseparation ofirradiated nuclearfuels,for
thetreatmentofradio-active wasteorfortherecyclingofirradiated
nuclearfuels(EURATOM ) 11 5-5
II.Other 14 5-5
B.Electricwelding,brazingandsolderingmachines andapparatus and
similarelectricmachinesandapparatus forcutting,foranymaterial .. 15 7-5
85.12 Electricinstantaneous orstoragewaterheatersandimmersion heaters;
electricsoilheatingapparatus andelectricspaceheatingapparatus ;electric
hairdressingappliances (forexample,hairdryers,haircurlers,curling
tongheaters)andelectricsmoothing irons;electro-thermic domestic
appliances ;electricheatingresistors,otherthanthoseofcarbon:
A.Electricinstantaneous orstoragewaterheatersandimmersion heaters 20 8
B.Electricsoilheatingapparatusandelectricspaceheatingapparatus 21 8-5
C.Electrichairdressingappliances (forexample,hairdryers,haircurlers,
curlingtongheaters) 19 9-5
D.Electricsmoothing irons 20 11-5
E.Electro-thermic domestic appliances 19 7-5
F.Electricheatingresistors 18 7
85.13 Electricallinetelephonic andtelegraphic apparatus (includingsuchappar­
atusforcarrier-current linesystems):»
A.Apparatus forcarrier-current linesystems 16 6-5
B.Other v 15 7-5
85.14 Microphones andstandstherefor;loudspeakers ;audio-frequency electric
amplifiers 18 7

1.11.74 OfficialJournaloftheEuropean Communities NoL295/323
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
85.15 Radiotelegraphic andradiotéléphonie transmission andreceptionapparatus ;
radio-broadcasting andtelevision transmission andreception apparatus
(including receiversincorporating soundrecorders orreproducers )and
television cameras;radionavigational aidapparatus ,radarapparatus and
radioremotecontrolapparatus :
A.Radiotelegraphic andradiotéléphonie transmission andreception
apparatus ;radio-broadcasting andtelevisiontransmission andreception
apparatus (including receiversincorporating soundrecordersorrepro­
ducers)andtelevision cameras :
I.Transmitters 18 7
II.Transmitter -receivers 20 11
III.Receivers ,whetherornotcombined withasoundrecorderor
reproducer 22 14
IV.Television cameras 17 7
B.Otherapparatus 16 10
C.Partsofthegoodsofsubheadings AandBabove:
I.Cabinetsandcases:
a)Ofwood 16 6-5
b)Ofothermaterials 20 8
II.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm 22 9
III.Other 22 13
85.16 Electrictrafficcontrolequipment forrailways,roadsorinlandwaterways
andequipment usedforsimilarpurposesinportinstallations orupon
airfields 15 6
85.17 Electricsoundorvisualsignallingapparatus (suchasbells,sirens,indicator
panels,burglarandfirealarms),otherthanthoseofheadingNo85.09or
85.16 15 6
85.18 Electricalcapacitors ,fixedorvariable 17 7
85.19 Electricalapparatus formakingandbreakingelectricalcircuits,forthe
protection ofelectricalcircuits,orformakingconnections toorinelectrical
circuits (forexample,switches,relays,fuses,lightningarresters,surge
suppressors ,plugs,lampholders andjunctionboxes);resistors,fixedor
variable (includingpotentiometers ),otherthanheatingresistors;printed
circuits;switchboards (otherthantelephone switchboards )andcontrol
panels:
A.Electricalapparatusformakingandbreakingelectricalcircuits,forthe
protection ofelectrical circuitsorformakingconnections toorin
electrical circuits 16 6-5

NoL295/324 OfficialJournaloftheEuropean Communities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
85.19
(continued )B.Resistors,fixedorvariable (including potentiometers ),otherthan
heatingresistors 16 8
C.Printedcircuits 15 10
D.Switchboards andcontrolpanels 14 5-5 .
85.20 Electricfilamentlampsandelectricdischarge lamps(includinginfra-red
andultra-violet lamps);arc-lamps ;electrically ignitedphotographic
flashbulbs :
A.Filamentlampsforlighting 15 6
B.Other 18 7
C.Parts 15 7-5
85.21 Thermionic ,coldcathodeandphoto-cathode valvesandtubes(including
vapourorgasfilledvalvesandtubes,cathode-ray tubes,televisioncamera
tubesandmercuryarcrectifying valvesandtubes);photocells ;mounted
piezo-electric crystals;diodes,transistors andsimilarsemi-conductor devices;
electronic microcircuits :
A.Valvesandtubes:
I.Rectifying valvesandtubes 20 8
II.Television cameratubes;imageconverter orintensifier tubes;
photomultipliers 17 7
III.Cathode-ray tubesfortelevision sets 19 15
IV.Phototubes (photoemissive cells) 16 6-5
V.Other 19 7-5
B.Photocells ,includingphoto-transistors 16 6-5
C.Mounted piezo-electric crystals 20 S
D.Diodes,transistors andsimilarsemi-conductor devices;electronic
microcircuits :
LWafersnotyetcutintochips 21 9
II.Other 21 17
E.Parts 15 9
85.22Electricalappliances andapparatus,havingindividual functions ,notfalling
withinanyotherheadingofthisChapter:
A.Forthemanufacture oftheproductsmentioned insubheading 28.51A
(EURATOM ) 11 5-5
B.Speciallydesignedfortheseparation ofirradiated nuclearfuels,forthe
treatment ofradio-active wasteorfortherecycling ofirradiated
nuclearfuels(EURATOM ) 11 5-5
C.Other 13 8

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/325
RateofDuty
Heading
numberDescription autonomous conventional
•/. ·/.
1 2 3 4
85.23 Insulated (includingenamelled oranodised )electricwire,cable,bars,strip
andthelike(including co-axialcable),whetherornotfittedwith
connectors 17 11
85.24 Carbonbrushes,arc-lampcarbons,batterycarbons,carbonelectrodes and
othercarbonarticlesofakindusedforelectricalpurposes :
A.Electrodes forelectrolysis installations 9 9
B.Heatingresistors,otherthanthosefallingwithinheadingNo85.12 14 5-5
C.Other 12 8
85.25 Insulators ofanymaterial :
A.Ofceramicmaterials 19 10
withamin.
of15UA
per100kg
gross,the
dutynotto
exceed
19%(a)
B.Ofartificialplasticmaterialsorofglassfibre 19.15
C.Ofothermaterials 1910
85.26 Insulating fittingsforelectricalmachines ,appliances orequipment ,being
fittingswhollyofinsulatingmaterialapartfromanyminorcomponents of
metalincorporated duringmoulding solelyforpurposesofassembly,but
notincludinginsulatorsfallingwithinheadingNo85.25:
A.Ofceramicmaterialsorofglass 17 12
*B.Ofhardened rubberorofbituminous materials 14 7
C.Ofartificialplasticmaterials 19 14
D.Ofothermaterials 16 10
85.27 Electricalconduittubingandjointstherefor,ofbasemetallinedwith
insulatingmaterial 14 7
85.28 Electricalpartsofmachinery andapparatus ,notbeinggoodsfallingwithin
anyofthepreceding headingsofthisChapter 14 5-5
(*)The19%advaloremceilingshallonlyapplytoinsulators ofavalueofmorethan60UAper100kg.

NoL295/326 OfficialJournaloftheEuropean Communities 1.11.74
SECTION XVII
VEHICLES ,AIRCRAFT ,ANDPARTSTHEREOF ;
VESSELS ANDCERTAIN ASSOCIATED TRANSPORT EQUIPMENT
Notes
1.ThisSectiondoesnotcoverarticlesfallingwithinheadingNo.97.01,97.03or97.08,orbobsleighs ,toboggans
andthelikefallingwithinheadingNo97.06.
2.Throughout thisSectiontheexpressions "parts"and"partsandaccessories "aretobetakennottoapplyto
thefollowing articles,whetherornottheyareidentifiable asforthegoodsofthisSection :
(a)Joints,washersandthelike(classifiedaccording totheirconstituent materialorinheadingNo84.64);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoods
ofartificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)ArticlesfallingwithinChapter82(tools);
(d)ArticlesfallingwithinheadingNo83.11;
(e)Machines andmechanical appliances andotherarticlesfallingwithinheadingsNos84.01to84.59,
84.61or84.62andpartsofenginesandmotorsfallingwithinheadingNo84.63;
(f)Electricalmachinery andequipment (Chapter85);
(g)ArticlesfallingwithinChapter90;
(h)Clocks (Chapter91);
(ij)Arms(Chapter93);
(k)Brushesofakindusedaspartsofvehicles (headingNo96.02).
3.References inChapters 86to88topartsoraccessories aretobetakennottoapplytopartsoraccessories
whicharenotsuitableforusesolelyorprincipally withthearticlesofthoseChapters .Apartoraccessory
whichanswerstoadescription intwoormoreoftheheadingsofthoseChapters istobeclassifiedunder
thatheadingwhichcorresponds totheprincipaluseofthatpartoraccessory .
4.Flyingmachinesspeciallyconstructed sothattheycanalsobeusedasroadvehiclesareclassifiedasflying
machines .Amphibious motorvehiclesareclassifiedasmotorvehicles .
5.Air-cushion vehiclesaretobeclassifiedwithinthisSectionwiththevehiclestowhichtheyaremostakinas
follows :
(a)InChapter86ifdesignedtotravelonaguide-track (hovertrains );
(b)InChapter87ifdesignedtotraveloverlandoroverbothlandandwater;
(c)InChapter89ifdesignedtotraveloverwater,whetherornotabletolandonbeachesorlanding-stages
oralsoabletotraveloverice.
Partsandaccessories ofair-cushion vehiclesaretobeclassifiedinthesamewayasthoseofvehiclesfalling
withintheheadinginwhichtheair-cushion vehiclesareclassifiedundertheaboveprovisions .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/327
Hovertrain trackfixturesandfittingsaretobeclassifiedasrailwaytrackfixturesandfittings,andtrafficcontrol
equipment forhovertrain transportsystemsastrafficcontrolequipment forrailways .
Additional Note
Toolsandarticlesnecessaryforthemaintenance orrepairofvehiclesaretoheclassifiedwiththosevehiclesifimported
withthem.Otheraccessories importedwithvehiclesarealsotobeclassifiedtherewith iftheyformpartofthe
normalequipment ofthevehiclesandarenormallysoldwiththem.
f

NoL295/328 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 86
RAILWAY ANDTRAMWAY LOCOMOTIVES ,ROLLING-STOCK ANDPARTSTHEREOF ;RAILWAY
ANDTRAMWAY TRACKFIXTURES ANDFITTINGS ;
TRAFFIC SIGNALLING EQUIPMENT OFALLKINDS (NOTELECTRICALLY POWERED )
Notes
1.ThisChapterdoesnotcover:
(a)Railwayortramwaysleepersofwoodorofconcrete,orconcreteguide-track sectionsforhovertrains
(headingNo44.07or68.11);
(b)Railwayortramwaytrackconstruction materialofironorsteelfailingwithinheadingNo73.16;or
(c)Electrically poweredsignallingapparatus fallingwithinheadingNo85.16.
2.HeadingNo86.09istotakentoapply,interalia,to:
(a)Axles,wheels,metaltyres,hoopsandhubsandotherpartsofwheels;
(b)Frames,underframes andbogies;
(c)Axleboxes;brakegear;
(d)Buffersforrolling-stock ;couplinggearandcorridorconnections ;
(e)Coachwork .
3.Subjecttotheprovisions ofNote1above,headingNo86.10istobetakentoapply,interalia,to:
(a)Assembled track,turntables ,platformbuffers,loadinggauges;
(b)Semaphores ,mechanical signaldiscs,levelcrossingcontrolgear,signalandpointcontrols,whetherornot
theyarefittedforelectriclighting .
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
86.01 Steamraillocomotives andtenders 13 6-5
86.02 Electricraillocomotives ,batteryoperatedorpoweredfromanexternal
sourceofelectricity 14 7
86.03 Otherraillocomotives 13 5
86.04 Mechanically propelledrailwayandtramwaycoaches,vansandtrucks,and
mechanically propelledtrackinspection trolleys:
A.Electricrailwayandtramwaycoaches,vansandtrucks(poweredfrom
anexternalsourceofelectricity ) 14 7
B.Other 13 6-5
86.05 Railwayandtramway passenger coachesandluggagevans;hospital
coaches,prisoncoaches,testingcoaches,travellingpostofficecoachesand
otherspecialpurposerailwaycoaches 13 5
86.06 Railwayandtramwayrolling-stock ,thefollowing :workshops ,cranesand
otherservicevehicles 13 5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/329
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
86.07Railwayandtramwaygoodsvans,goodswagonsandtrucks:
A.Speciallydesignedforthetransport ofhighlyradio-active material
(EURATOM ) 10 5
B.Other 14 5-5
86.08 Containers speciallydesignedandequippedforcarriagebyoneormore
modesoftransport :
A.Containers withananti-radiation leadcovering,forthetransport of
radio-active materials (EURATOM ) 10 5
B.Other 15 6
86.09 Partsofrailwayandtramwaylocomotives androlling-stock :
A.Bogies,bissel-bogies andthelike,andpartsthereof 13 5
B.Brakesandpartsthereof 11 4-5
C.Axles,assembled ornot;wheelsandpartsthereof 15 6
D.Axle-boxes andpartsthereof 15 7-5
E.Other <... 14 5-5
86.10 Railwayandtramwaytrackfixturesandfittings;mechanical equipment ,
notelectrically powered,forsignallingtoorcontrolling road,railorother
vehicles,shipsoraircraft;partsoftheforegoing fixtures,fittingsor
equipment 13 6

NoL295/330 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 87
VEHICLES ,OTHERTHANRAILWAY ORTRAMWAY ROLLING-STOCK ,ANDPARTSTHEREOF
Notes
1.ForthepurposesofthisChapter,tractorsaredeemedtobevehiclesconstructed essentially forhaulingor
pushinganothervehicle,applianceorload,whetherornottheycontainsubsidiary provision forthetrans­
port,inconnection withthemainuseofthetractor,oftools,seeds,fertilisersorothergoods.
2.MotorchassisfittedwithcabsaretobetreatedasfallingwithinheadingNo87.02andnotwithinheading
No87.04.
3.Headings Nos87.10and87.14aretobetakennottoapplytochildren'scycleswhicharenotfittedwithball
bearingsnortochildren'scycleswhich,thoughfittedwithballbearings,arenotconstructed inthenormal
formofadults'cycles.Suchchildren'scyclesaretobetreatedasfallingwithinheadingNo97.01.
Additional Note
TheheadingsofthisChapteraretobetakennottoapplytorailwayortramway rolling-stock designed
solelyforrunningonrails.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
V,
1 2 3 4
87.01
12
18
20
20
206
9
18
20
14Tractors (otherthanthosefallingwithinheadingNo87.07),whetheror
notfittedwithpowertake-offs,winchesorpulleys:
A.Agricultural walkingtractors,witheitherasparkignitionoracom­
pressionignitionengine,ofacylindercapacityof:
I.1000ccorless
II.Morethan1000cc
B.Agricultural tractors (excluding walkingtractors)andforestrytractors,
wheeled (a)
C.Other:
I.Wheeled ,forsemi-trailers
II.Other
Motorvehiclesforthetransportofpersons,goodsormaterials (including
sportsmotorvehicles,otherthanthoseofheadingNo87.09):
A.Forthetransport ofpersons,including vehiclesdesignedforthe
transportofbothpassengers andgoods:
I.Witheitherasparkignitionoracompression ignitionengine:
a)Motorcoachesandbuseswitheitherasparkignitionengineof
acylindercapacityof2800ccormoreoracompression ignition
engineofacylindercapacityof2500ccormore
b)Other
II.Withotherengines87.02
29
29
25
1022
11
12-5
8B.Forthetransportofgoodsormaterials :
I.Motorlorriesspeciallydesignedforthetransport ofhighlyradio­
activematerials (EURATOM )
II.Other:
a)Witheitherasparkignitionoracompression ignitionengine :
1.Motorlorrieswitheitherasparkignitionengineofa
cylindercapacityof2800ccormoreoracompression
ignitionengineofacylindercapacityof2500ccormore:
aa)Dumpers
bb)Other
2.Other
b)Withotherengines28
28
28
2520
22
11
10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/331
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
87.03 Specialpurposemotorlorriesandvans(suchasbreakdown lorries,fire­
engines,fire-escapes ,roadsweeperlorries,snow-ploughs ,sprayinglorries,
cranelorries,searchlight lorries,mobileworkshops andmobileradiological
units),butnotincludingthemotorvehiclesofheadingNo87.02 25 10
87.04 Chassisfittedwithengines,forthemotorvehiclesfallingwithinheading
No87.01,87.02or87.03:
A.Chassisfortractorsfallingwithinsubheading 87.01BorC;chassisfor
motorvehiclesfallingwithinheadingNo87.02,fittedwitheithera
sparkignitionengineofacylindercapacityof2800ccormoreora
compression ignitionengineofacylindercapacityof2500ccormore29 22
B.Other 29 11
87.05 Bodies(including cabs),forthemotorvehiclesfallingwithinheading
No87.01,87.02or87.03:
A.Fortheindustrial assemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehiclesdesigned
forthetransportofbothpassengers andgoods,withaseatingcapacity
oflessthan15,
Motorvehiclesforthetransport ofgoodsormaterials ,witheithera
sparkignitionengineofacylindercapacityoflessthan2800ccor
acompression ignitionengineofacylindercapacityoflessthan
2500cc,
SpecialpurposemotorlorriesandvansofheadingNo87.03(a) 24 12
B.Other 24 20
87.06 Partsandaccessories ofthemotorvehiclesfallingwithinheadingNo87.01,
87.02or87.03:
A.Fortheindustrialassemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehiclesdesigned
forthetransportofbothpassengers andgoods,withaseatingcapacity
oflessthan15,
Motorvehiclesforthetransport ofgoodsormaterials ,witheither
asparkignitionengineofacylindercapacityoflessthan2800ccor
acompression ignitionengineofacylindercapacityoflessthan
2500cc,
SpecialpurposemotorlorriesandvansofheadingNo87.03fa)19 7
B.Other :
I.Wheelcentresinstarform,castinonepiece,ofironorsteel 19 7
II.Other 19 12
87.07 Workstrucks,mechanically propelled ,ofthetypesusedinfactories,
varehouses ,dockareasorairportsforshortdistancetransportorhandling
ofroods(forexample,platform trucks,fork-lifttrucksandstraddle
carriers);tractorsofthetypeusedonrailwaystationplatforms ;partsof
theforegoing vehicles :
A.Trucksspeciallydesignedforthetransport ofhighlyradio-active
materials (EURATOM ) 10 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL295/332 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Headirfg
numberDescription autonomous conventional
·/. •/.
1 2 3 4
87.07 B.Straddle carriers 20 7-5
(continued )C.Othertrucks;tractors :
I.Fittedwithself-actuated liftingequipment 16 7
II.Other 22 9-5
D.Parts 20 8
87.08 Tanksandotherarmoured fightingvehicles,motorised ,whetherornot
fittedwithweapons,andpartsofsuchvehicles:
A.Tanksandpartsthereof 5 4-5
B.Otherarmouredfightingvehiclesandpartsthereof 10 5
87.09 Motor-cycles ,auto-cycles andcyclesfittedwithanauxiliarymotor,with
orwithoutside-cars;side-carsofallkinds 26 10-5
87.10 Cycles(includingdeliverytricycles),notmotorised 21 17
87.11 Invalidcarriages,fittedwithmeansofmechanical propulsion (motorised
ornot) 17 8-5
87.12 Partsandaccessories ofarticlesfallingwithinheadingNo87.09,87.10
or87.11:
A.Ofmotor-cycles24 9-5
B.Other 20 8
87.13 Babycarriagesandinvalidcarriages (otherthanmotorised orotherwise
mechanically propelled )andpartsthereof 18 7
87.14 Othervehicles (includingtrailers),notmechanically propelled,andparts
thereof:
A.Animal-drawn vehicles 14 7
B.Trailersandsemi-trailers :
I.Speciallydesignedforthetransportofhighlyradio-active materials
(EURATOM ) 10 8
II.Other 20 8
C.Othervehicles :
I.Speciallydesignedforthetransportofhighlyradio-active materials
(EURATOM ) 10 5
II.Other 14 5-5
D.Parts 15 6

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/333
CHAPTER 88
AIRCRAFT ANDPARTSTHEREOF ;PARACHUTES ;CATAPULTS AND
SIMILAR AIRCRAFT LAUNCHING GEAR;GROUND FLYING TRAINERS
Additional Note
Forthepurposeofsubheading 88.02B,theexpression "unladenweight"shallmeantheweightofthemachinein
normalflyingorder,excludingtheweightofthecrewandoffuelandequipment exceptpermanently-fitted items
ofequipment .
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
88.01 Balloons andairships 18 9
88.02 Flyingmachines ,glidersandkites;rotochutes :
A.Notmechanically propelled
B.Mechanically propelled :
I.Helicopters ofanunladenweight:
a)Notexceeding 2000kg
b)Exceeding 2000kg
II.Other,ofanunladenweight:
a)Notexceeding 2000kg
b)Exceeding 2000kgbutnotexceedingÍ5000kg
c)Exceeding 15000kg18
15
12
15
14
127
15
5
12
5-5
5
88.03 PartsofgoodsfallinginheadingNo88.01or88.02:
A.Ofballoonsorairships
B.Other17
12(a)8-5
5
88.04 Parachutes andpartsthereofandaccessories thereto 15 9
88.05 Catapultsandsimilaraircraftlaunching gear;groundflyingtrainers;parts
ofanyoftheforegoing articles:
A.Catapultsandsimilaraircraftlaunching gear;partsthereof
B.Groundflyingtrainers;partsthereof17
138-5
5
(a)Dutytemporarily suspended inrespectofarticlesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thi$suspension
issubjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .

NoL295/334 OfficialJournaloftheEuropean Communities 1.11.74
CHAPTER 89
SHIPS,BOATSANDFLOATING STRUCTURES
Note
Ahull,unfinished orincomplete vessel,assembled ,unassembled ordisassembled ,oracompletevesselunassembled
ordisassembled ,istobeclassifiedwithinheadingNo89.01ifitdoesnothavetheessentialcharacterofavessel
ofaparticular kind.
Additional Notes
1.Subheadings 89.01BIand89.02BIaretobetakentoapplyonlytovessels,designedassea-going ,havinga
hullofanoveralllength(excluding anyprojecting parts)ofnotlessthan12m.However ,fishingboatsand
lifeboats,designedassea-going ,shallbeconsidered assea-going vesselsregardless oftheirlength.
2.Subheading 89.03Aistobetakentoapplyonlytovesselsandfloatingdocks,designedassea-going .
RateofDuty
Heading
numberDescription autonomous conventional
·/. %
1 2 3 4
89.01 Ships,boatsandothervesselsnotfallingwithinanyofthefollowinghead­
ingsofthisChapter:
A.Warships Free Free
B.Other:
I.Sea-going vessels > Free Free
II.Other:
a)Weighing 100kgorlesseach 13 5
b)Other 8 3
89.02 Vesselsspeciallydesignedfortowing(tugs)orpushingothervessels:
A.Tugs Free Free
B.Pushercraft:
I.Sea-going Free Free
II.Other 8 3
89.03 Light-vessels ,fire-floats ,dredgersofallkinds,floatingcranes,andother
vesselsthenavigability ofwhichissubsidiary totheirmainfunction;
floatingdocks:
A.Sea-going Free Free
B.Other 8 4
89.04 Ships,boatsandothervesselsforbreakingup(a) Free Free
89.05 Floatingstructures otherthanvessels(forexample,coffer-dams ,landing
stages,buoysandbeacons ) 10 7
(a)Exemption shallbegrantedsubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/335
SECTION XVIII
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,
CHECKING ,PRECISION ,MEDICAL ANDSURGICAL INSTRUMENTS
ANDAPPARATUS ;CLOCKS ANDWATCHES ;MUSICAL INSTRUMENTS ;
SOUNDRECORDERS ANDREPRODUCERS ;TELEVISION IMAGEANDSOUNDRECORDERS
ANDREPRODUCERS ,MAGNETIC ;PARTSTHEREOF .
CHAPTER 90
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,CHECKING ,PRECISION ,
MEDICAL ANDSURGICAL INSTRUMENTS ANDAPPARATUS ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Articlesofakindusedinmachines ,appliances ,instruments orapparatus ,ofunhardened vulcanised rub­
ber,fallingwithinheadingNo40.14,ofleatherorofcomposition leather,fallingwithinheadingNo42.04
oroftextilematerial (headingNo59.17);
(b)Refractory goodsofheadingNo69.03;laboratory ,chemicalorindustrialwaresofheadingNo69.09;
(c)Glassmirrors,notopticallyworked,fallingwithinheadingNo70.09,andmirrorsofbasemetalorof
preciousmetal,notbeingopticalelements ,fallingwithinheadingNo83.12orChapter71;
(d)GoodsfallingwithinheadingNo70.07,70.11,70.14,70.15,70.17or70.18;
(e)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV)orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(f)Pumpsincorporating measuring devices,ofheadingNo84.10;weight-operated countingandchecking
machinery ,andseparatelyimportedweightsforbalances (headingNo84.20);liftingandhandlingmachin­
eryofheadingNo84.22;fittingsforadjustingworkortoolsonmachine-tools ,ofheadingNo84.48,inclu­
dingfittingswithopticaldevicesforreadingthescale(forexample,"optical"dividingheads)butnotthose
whichareinthemselves essentially opticalinstruments (forexample,alignment telescopes);valvesand
otherappliances ofheadingNo84.61;
(g)Searchlights andspotlights ,ofakindusedonmotorvehicles,ofheadingNo85.09,andradionavigational
aidorradarapparatus ofheadingNo85.15;
(h)Cinematographic soundrecorders ,reproducers andre-recorders ,operating solelybyamagneticprocess
(headingNo92.11);magneticsound-heads (headingNo92.13);
(ij)ArticlesofChapter97;
(k)Capacitymeasures ,whicharetobeclassifiedaccordingtothematerialofwhichtheyaremade;or
(1)Spools,reelsorsimilarsupports (whicharetobeclassifiedaccordingtotheirconstituent material,for
example,inheadingNo39.07orSectionXV).

NoL295/336 OfficialJournaloftheEuropeanCommunities 1.11.74
2.SubjecttoNote1above,partsoraccessories whicharesuitableforusesolelyorprincipally withmachines ,
appliances ,instruments orapparatus fallingwithinanyheadingofthisChapteraretobeclassifiedasfollows :
(a)Partsoraccessories constituting inthemselves machines ,appliances ,instruments orapparatus (including
opticalelementsofheadingNo.90.01or90.02)ofanyparticularheadingofthepresentChapterorof
Chapter84,85or91(otherthanheadingsNos84.65and85.28)aretobeclassifiedinthatheading;
(b)Otherpartsoraccessories aretobeclassifiedinheadingNo90.29iftheyanswertothetermsofthathead­
ing;otherwise theyaretobeclassifiedintheheadingappropriate tothemachine,appliance ,instrument
orapparatus itself.
3.HeadingNo90.05istobetakennottoapplytoastronomical telescopes ofakindunsuitable forterrestrialobser­
vation(headingNo90.06),ortotelescopic sightsforfittingtofirearms,periscopic telescopes forfittingto
submarines ortanks,ortotelescopesformachines ,appliances ,instruments orapparatus ofthisChapter ;such
telescopic sightsandtelescopes aretobeclassifiedinheadingNo90.13.
4.Measuring orcheckingopticalinstruments ,appliances ormachineswhich,butforthisNote,couldbeclassi­
fiedbothinheadingNo90.13andinheadingNo90.16,aretobeclassifiedinheadingNo90.16.
5.HeadingNo90.28istobetakentoapply,andapplyonly,to:
(a)Instruments orapparatusformeasuring orcheckingelectricalquantities ;
(b)Machines ,appliances ,instruments orapparatusofakinddescribedinheadingNo90.14,90.15,90.16,
90.22,90.23,90.24,90.25or90.27(otherthanstroboscopes ),theoperationofwhichdependsonanelectri­
calphenomenon whichvariesaccordingtothefactortobeascertained orautomatically controlled ;
(c)Instruments orapparatusformeasuring ordetectingalpha,beta,gamma,X-ray,cosmicorsimilarradi­
ations;and
(d)Automatic regulators ofelectricalquantities ,andinstruments orapparatusforautomatically controlling
non-electrical quantitiestheoperation ofwhichdependsonanelectricalphenomenon varyingaccording
tothefactortobecontrolled .
6.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
Additional Note
Theexpression "electronic instruments andapparatus"insubheading 90.28Ameansinstruments andapparatus
whichincorporate oneormorearticlesofheadingNo85.21;butforthepurposesoftheforegoing ,noaccount
shallbetakenofarticlesofheadingNo85.21whichhavesolelythefunctionofrectifyingcurrentorwhichare
includedinthepowerpackofinstruments orapparatus .
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
90.01 Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,
unmounted ,otherthansuchelementsofglassnotopticallyworked;sheets
orplates,ofpolarisingmaterial :
A.Lenses,prisms,mirrorsandotheropticalelements 17 14
B.Sheetsorplatesofpolarising material 18 9
90.02 Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,
mounted,beingpartsoforfittingsforinstruments orapparatus ,otherthan
suchelementsofglassnotopticallyworked 17 14
90.03 Framesandmountings ,andpartsthereof,forspectacles ,pince-nez ,
lorgnettes ,gogglesandthelike 19 7-5

1.11.74 OfficialJournaloftheEuropean Communities NoL295/337
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
90.04 Spectacles ,pince-nez ,lorgnettes ,gogglesandthelike,corrective ,protective
orother 19 9-5
90.05 Refracting telescopes (monocular andbinocular),prismaticornot 20 13
90.06 Astronomical instruments (forexample,reflecting telescopes ,transit
instruments andequatorial telescopes ),andmountings therefor,butnot
includinginstruments forradio-astronomy 17 12
90.07 Photographic cameras ;photographic flashlightapparatus :
A.Photographic cameras 18 13
B.Photographic flashlightapparatus 16 8
90.08 Cinematographic cameras,projectors ,soundrecorders andsound
reproducers butnotincludingre-recorders orfilmeditingapparatus ;any
combination ofthesearticles :
A.Camerasandsoundrecorders ,combined ornot16 10
B.Projectors andsoundreproducers ,combined ornot19 11
90.09 Imageprojectors (otherthancinematographic projectors );photographic
(exceptcinematographic )enlargersandreducers18 10-5
90.10 Apparatus andequipment ofakindusedinphotographic orcinemato­
graphiclaboratories ,notfallingwithinanyotherheadinginthisChapter ;
photo-copying apparatus (whetherincorporating anopticalsystemorofthe
contacttype)andthermo-copying apparatus ;screensforprojectors :
A.Photo-copying apparatus incorporating anopticalsystem 18 13
B.Thermo-copying apparatus 15 6
C.Other 15 7
90.11 Microscopes anddiffraction apparatus ,electronandproton 15 9
90.12 Compound opticalmicroscopes ,whetherornotprovidedwithmeansfor
photographing orprojecting theimage 18 10-5
90.13 Opticalappliances andinstruments (butnotincluding lightingappliances
otherthansearchlights orspotlights),notfallingwithinanyotherheading
ofthisChapter 18 11

NoL295/338 OfficialJournaloftheEuropeanCommunities 1.11.74
Rateof;Duty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
90.14 Surveying (including photogrammetrical surveying),hydrographie ,navi­
gational,meteorological ,hydrologicai andgeophysical instruments ;com­
passes;rangefinders :
A.Compasses 17 10-5
B.Other 17 8-5
90.15 Balancesofasensitivity of5egorbetter,withorwithouttheirweights .. 18 9
90.16 Drawing,marking-out andmathematical calculating instruments ,drafting
machines,pantographs ,sliderules,disccalculators andthelike;measuring
orcheckinginstruments ,appliances andmachines ,notfallingwithinany
otherheadingofthisChapter (forexample,micrometers ,callipers,gauges,
measuring rods,balancingmachines);profileprojectors :
A.Drawing,marking-out andmathematical calculating instruments ,draft­
ingmachines ,pantographs ,sliderules,disccalculators andthelike.... 16 8
B.Measuring orcheckinginstruments ,appliances andmachines ;profile
projectors 15 9
90.17 Medical,dental,surgicalandveterinary instruments andappliances
.(includingelectro-medical apparatus andophthalmic instruments ) 16 8
90.18 Mechano-therapy appliances ;massageapparatus ;psychological aptitude­
testingapparatus ;artificialrespiration ,ozonetherapy,oxygentherapy,
aerosoltherapyorsimilarapparatus ;breathingappliances (includinggas
masksandsimilarrespirators ) 16 6-5
90.19 Orthopaedic appliances ,surgicalbelts,trussesandthelike;splintsand
otherfractureappliances ;artificiallimbs,eyes,teethandotherartificial
partsofthebody;hearingaidsandotherappliances whicharewornor
carried,orimplanted inthebody,tocompensate foradefectordisability :
A.Artificiallimbs,eyes,teethandotherartificialpartsofthebody:
I.Artificialteethanddentalfittings 17 7
II.Artificial eyes 14 5-5
III.Other 16 10
B.Hearingaidsandotherappliances whicharewornorcarried,or
implanted inthebody,tocompensate foradefectordisability :
I.Hearingaids 12 5
II.Other 13 8
C.Other 15 9

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/339
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
90.20 Apparatus basedontheuseofX-raysoroftheradiations fromradio-active
substances (including radiography andradiotherapy apparatus);X-ray
generators ;X-raytubes;X-rayscreens;X-rayhightensiongenerators ;
X-raycontrolpanelsanddesks;X-rayexamination ortreatment tables,
chairsandthelike 16 6-5
90.21 Instruments ,apparatus ormodels,designed solelyfordemonstrational
purposes (forexample,ineducation orexhibition ),unsuitable forother
12 5
90.22 Machines andappliances fortestingmechanically thehardness,strength,
compressibility ,elasticityandthelikeproperties ofindustrialmaterials (for
example,metals,wood,textiles,paperorplastics) 15 6
90.23 Hydrometers andsimilarinstruments ;thermometers ,pyrometers ,baro­
meters,hygrometers ,psychrometers ,recordingornot;anycombination
oftheseinstruments :
A.Mercuryorotherliquid-filled thermometers ,fordirectreading2112
B.Hygrometers andpsychrometers 14 11
C.Hydrometers andsimilarinstruments ,withorwithoutthermometers ;
opticalpyrometers L17 10-5
D.Other 17 7
90.24 Instruments andapparatus formeasuring ,checkingorautomatically con­
trollingtheflow,depth,pressureorothervariablesofliquidsorgases,or
forautomatically controlling temperature ,(forexample,pressuregauges,
thermostats ,levelgauges,flowmeters,heatmeters,automatic oven­
draughtregulators ),notbeingarticlesfallingwithinheadingNo90.14:
A.Pressuregauges (manometers ) 18 9
B.Thermostats 15 9
C.Other 16 9
90.25 Instruments andapparatus forphysicalorchemical analysis (suchas
Polarimeters ,refractometers ,spectrometers ,gasanalysisapparatus);instru­
mentsandapparatus formeasuring orchecking viscosity,porosity,
expansion ,surfacetensionorthelike(suchasviscometers ,porosimeters ,
expansion meters);instruments andapparatus formeasuring orchecking
quantitiesofheat,lightorsound(suchasphotometers (includingexposure
meters),calorimeters );microtomes 16 10
90.26 Gas,liquidandelectricity supplyorproduction meters;calibrating meters
therefor 15 9

NoL295/340 OfficialJournaloftheEuropeanCommunities1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
90.27 Revolution counters,production counters,taximeters ,mileometers ,pedo­
metersandthelike,speedindicators (includingmagneticspeedindicators )
andtachometers (otherthanarticlesfallingwithinheadingNo90.14);
stroboscopes :
A.Revolution counters,production counters,taximeters andothercounters 16 6-5
B.Speedindicators andtachometers 18 9
C.Stroboscopes 14 8-5
90.28 Electrical measuring ,checking,analysing orautomatically controlling
instruments andapparatus :
A.Electronic instruments andapparatus 16 13
B.Other 16 6-5
90.29 Partsoraccessories suitableforusesolelyorprincipally withoneormore
ofthearticlesfallingwithinheadingNo90.23,90.24,90.26,90.27or90,28:
A.Partsoraccessories suitableforusesolelyorprincipally withthe
electronic instruments orapparatus fallingwithinsubheading 90.28A16 13
B.Other:
I.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm , 16 6-5
II.Other 16 7-5

1.11.74 OfficialJournaloftheEuropean Communities NoL295/341
CHAPTER 91
CLOCKS ANDWATCHES ANDPARTSTHEREOF
Notes
1.ForthepurposesofheadingsNos91.02and91.07,theexpression "watchmovements "meansmovements regu­
latedbyabalance-wheel andhairspring orbyanyothersystemcapableofdetermining intervalsoftime,not
exceeding 12mminthicknesswhenmeasuredwiththeplate,thebridgesandanyadditional outerplates.
2.HeadingsNos91.07and91.08aretobetakennottoapplytospring-operated orweight-operated motorsnot
fitted,noradaptedtobefitted,withescapements (headingNo84.08).
3.ThisChapterdoesnotcoverpartsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV)
norsimilargoodsofartificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07).TheChapter
alsoexcludesweights,clockorwatchglasses,watchchainsorstraps,partsofelectricalequipment ,ballbearings
orbearingballs.Clockandwatchspringsaretobeclassifiedasclockorwatchparts(headingNo91.11).
4.ExceptasprovidedinNotes2and3,movements andotherpartssuitableforusebothinclocksorwatches
andinotherarticles(forexample,precisioninstruments )aretobetakenasfallingwithinthisChapterandnot
withinanyotherChapter .
5.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous
%conventional
•/t
1 2 3 4
91.01 Pocket-watches ,wrist-watches andotherwatches,including stop-watches 13
withmin.
of0-50
UAeach7-5
withmin.
of0-35
UAeachand
max.of1·05
UAeach
91.02 Clockswithwatchmovements (excludingclocksofheadingNo91.03):
A.Electricorelectronic :
L.Withbalance-wheel andhairspring 15 10-5
II.Other 14 10
B.Other 13 9
91.03 Instrument panelclocksandclocksofasimilartype,forvehicles,aircraft
orvessels 13 9
91.04 Otherclocks:
A.Electricorelectronic 14 10
B.Other 13 9

NoL295/342 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
91.05 Timeofdayrecordingapparatus ;apparatuswithclockorwatchmovement
(includingsecondary movement )orwithsynchronous motor,formeasuring ,
recordingorotherwiseindicating intervalsoftime 15 10-5
91.06 Timeswitcheswithclockorwatchmovement (includingsecondary move­
ment)orwithsynchronous motor 14 10
91.07 Watchmovements (includingstop-watch movements ),assembled :
A.Withbalance-wheel andhairspring 14
withmin.
of0-40UA
each10
withmin.
of0-28UA
each
B.Other 14 10
91.08 Clockmovements ,assembled 14 10
91.09 Watchcasesandpartsofwatchcases 9 6-5
91.10 ClockcasesandcasesofasimilartypeforothergoodsofthisChapter,and
partsthereof 14 7-5
91.11 Otherclockandwatchparts:
A.Watchmakers 'jewels (preciousandsemi-precious stones,natural,
synthetic,reconstructed orimitation),neithermountednorset8 5-5
B.Springs,includinghairsprings 12 8-5
C.Watchmovements ,unassembled :
I.Withbalance-wheel andhairspring 14
withmin.
of0-40UA
each10
withmin.
of0-28UA
each
II.Other 14 10
D.Clockmovements ,unassembled 14 10
E.Roughwatchmovements 11 7-5
F.Other 11 7-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/343
CHAPTER 92
\
MUSICAL INSTRUMENTS ;SOUNDRECORDERS ANDREPRODUCERS ;TELEVISION IMAGEANDSOUND
RECORDERS ANDREPRODUCERS ,MAGNETIC ;PARTSANDACCESSORIES OFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Filmwhollyorpartlysensitisedforphotographic orphoto-electric recordingorsuchfilmexposed,whether
ornotdeveloped (Chapter37);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)Microphones ,amplifiers ,loudspeakers ,head-phones ,switches ,stroboscopes andotheraccessoryinstru­
ments,apparatusorequipment fallingwithinChapter85or90,forusewithbutnotincorporated inor
housedinthesamecabinetasinstruments ofthepresentChapter ;soundrecordersorreproducers
combined witharadioortelevisionreceiver (headingNo85.15);
(d)Brushes (forcleaningmusicalinstruments )fallingwithinheadingNo96.02;
(e)Toyinstruments (headingNo97.03);
(f)Collectors 'piecesorantiques (headingNo99.05or99.06);or
(g)Spools,reelsorsimilarsupports (whicharetobeclassifiedaccordingtotheirconstituent material,for
example,inheadingNo39.07orSectionXV).
2.Bowsandsticksandsimilardevicesusedinplayingthemusicalinstruments ofheadingsNos92.02'and92.06
importedwithsuchinstruments innumbersnormaltheretoandclearlyintendedforusetherewith,aretobe
classifiedinthesameheadingastherelativeinstruments .
Perforated musicrolls(headingNo92.10)andgramophone recordsandthelike(headingNo92.12)imported
withaninstrument aretobetreatedasseparatearticlesandnotasformingapartofsuchinstrument .
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
92.01 Pianos (including automatic pianos,whetherornotwithkeyboards );
harpsichords andotherkeyboard stringedinstruments ;harpsbutnot
includingaeolianharps:
A.Pianos(includingautomatic pianos,whetherornotwithkeyboards ):
I.Uprightpianos 22 9
II.Other 20 10
B.Other 18 7

NoL295/344 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
·/.
1 2 3 4
92.02 Otherstringmusicalinstruments 21 10-5
92.03Pipeandreedorgans,includingharmoniums andthelike 20 8
92.04 Accordions ,concertinas andsimilarmusicalinstruments ;mouthorgans .. 15 7-5
92.05 Otherwindmusicalinstruments 18 7
92.06Percussion musicalinstruments (forexample,drums,xylophones ,cymbals,
castanets ) 18 10-5
92.07Electro-magnetic ,electrostatic ,electronic andsimilarmusicalinstruments
(forexample,pianos,organs,accordions ) 19 9-5
92.08Musicalinstruments notfallingwithinanyotherheadingofthisChapter
(forexample,fairground organs,mechanical streetorgans,musicalboxes,
musicalsaws);mechanical singingbirds;decoycallsandeffectsofall
kinds;mouth-blown soundsignalling instruments (forexample,whistles
andboatswains 'pipes):
A.Musical boxes 14 6
B.Other 14 7
92.09 Musicalinstrument strings 17 7
92.10 Partsandaccessories ofmusicalinstruments (otherthanstrings),including
perforated musicrollsandmechanisms formusicalboxes;metronomes ,
tuningforksandpitchpipesofallkinds:
A.Mechanisms formusicalboxes 18 4
B.Other 18 9
92.11 Gramophones ,dictatingmachinesandothersoundrecordersandrepro­
ducers,includingrecord-players andtapedecks,withorwithoutsound­
heads;televisionimageandsoundrecordersandreproducers ,magnetic :
A.Soundrecordersandreproducers :
I.Soundrecorders 19 7-5
II.Soundreproducers 19 9-5
III.Combined soundrecordersandreproducers 16 8-5
B.Television imageandsoundrecordersandreproducers ,magnetic.... 13 8

1.11.74 OfficialJournaloftheEuropean Communities NoL295/345
RateofDuty
Heading
numberDescription autonomous conventional
Vo •/.
1 2 3 4
92.12 Gramophone recordsandothersoundorsimilarrecordings ;matricesfor
theproduction ofrecords,preparedrecordblanks,filmformechanical
soundrecording ,preparedtapes,wires,stripsandlikearticlesofakind
commonly usedforsoundorsimilarrecording :
A.Preparedforrecording ,butnotrecorded 17 7
B.Recorded :
I.Waxrecordings ,discs,matricesandotherintermediate forms:
a)Fortheproduction ofrecords 11 4-5
b)Other 17 8-5
II.Other:
a)Records :
1.Forteachinglanguages 9 3-5
2.Other 17 7
b)Otherrecordingmedia(tapes,wires,stripsandlikearticles):
1.Magnetically recordedforthescoringofcinematograph film 2-35UA
per100m1-17UA
per100m
2.Other 19 7-5
92.13 Otherpartsandaccessories ofapparatus fallingwithinheadingNo92.11:
A.Sound-heads andpartsthereof 20 10-5
B.Needles;diamonds ,sapphires andotherpreciousorsemi-precious
stones(natural,syntheticorreconstructed ),whetherornotmounted .. 13 5
C.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm 18 7
D.Other 18 9

OfficialJournaloftheEuropean Communities1.11.74 NoL295/346
SECTION XIX
ARMSANDAMMUNITION ;PARTSTHEREOF
CHAPTER 93
ARMSANDAMMUNITION ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter36(forexample,percussion caps,detonators ,signallingflares);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)Armoured fightingvehicles (headingNo87.08);
(d)Telescopic sightsandotheropticaldevicessuitableforusewitharms,unlessmountedonafirearmor
importedwiththefirearmonwhichtheyaredesignedtobemounted (Chapter90);
(e)Bows,arrows,fencingfoilsortoysfallingwithinChapter97;or
(f)Collectors 'piecesorantiques (headingNo99.05or99.06).
2.InheadingNo93.07,thereferenceto"partsthereof"istobetakennottoincluderadioorradarapparatus of
headingNo85.15.
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
RaceofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
93.01 Side-arms (forexample,swords,cutlassesandbayonets )andpartsthereof
andscabbards andsheathstherefor 8 4
93.02 Revolversandpistols,beingfirearms :
A.9mmcalibreandhigher 9 7-5
B.Other 16 11-5
93.03 Artilleryweapons,machine-guns ,sub-machine-guns andothermilitary
firearmsandprojectors (otherthanrevolversandpistols) Free Free

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/347
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
93.04 Otherfirearms,includingVervlightpistols,pistolsandrevolversforfiring
blankammunition only,line-throwing gunsandthelike:
A.Sportingandtargêtshootingguns,riflesandcarbines
B.Other18
1610-5
8
93.05 Armsofotherdescriptions ,includingair,springandsimilarpistols,rifles
andguns 16 9-5
93.06 Partsofarms,includinggunbarrelblanks,butnotincludingpartsofside­
arms:
A.OfarmsofheadingNo93.03
B.Ofotherarms:
I.Roughlysawngunstockblocks
II.Otherparts:
a)OfarmsofheadingNo93.02
b)OtherFree
10
15
18Free
5
7-5
7
93.07 Bombs,grenades,torpedoes ,mines,guidedweaponsandmissilesand
similarmunitions ofwar,andpartsthereof;ammunition andpartsthereof,
includingcartridgewads;leadshotpreparedforammunition :
A.ForrevolversandpistolsfallingwithinheadingNo93.02andforsub­
machine-guns fallingwithinheadingNo93.03
B.Other:
I.Formilitarypurposes :
a)ForweaponsfallingwithinheadingNo93.03
b)Other
II.Other:
a)Sportingandtargetshootingcartridges
b)Other13
6
12
19
176-5
3
7
9-5
8-5

NoL295/348 OfficialJournaloftheEuropeanCommunities1.11.74
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
FURNITURE ANDPARTSTHEREOF ;BEDDING ,MATTRESSES ,MATTRESS SUPPORTS ,CUSHIONS
ANDSIMILAR STUFFED FURNISHINGS
Notes
1.ThisChapterdoesnotcover:
(a)Pneumatic orwatermattresses ,pillowsorcushions ,fallingwithinChapter39,40or62;
(b)Standardlamps,tablelamps,walllampbracketsandotherlightingfittings;theseareclassifiedaccording
totheconstituent material (forexample,inheadingNo44.27,70.14or83.07);
(c)Articlesofstone,ceramicoranyothermaterialreferredtoinChapter68or69,usedasseats,tablesor
columns,ofthekindusedinparks,gardensorvestibules (Chapter68or69);
(d)Mirrorsdesignedforplacingonthefloororground (forexample,cheval-glasses (swing-mirrors ))falling
withinheadingNo70.09;
(e)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);andsafesfallingwithin
headingNo83.03;
(f)Furniturespeciallydesignedaspartsofrefrigerators ofheadingNo84.15;furniturespeciallydesignedfor
sewingmachines (headingNo84.41);
(g)Furniturespeciallydesignedaspartsofradio-gramophones ,wirelesssetsortelevision sets(headingNo
85.15);
(h)Dentists'spittoonsfallingwithinheadingNo90.17;
(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(k)Furniturespeciallydesignedaspartsofgramophones ,ofdictatingmachines orofothersoundrepro­
ducersorrecorders ,fallingwithinheadingNo92.13;or
(1)Toyfurniture (headingNo97.03),billiardtablesandotherfurniturespeciallyconstructed forgames(head­
ingNo97.04)orforconjuringtricks(headingNo97.05).
2.Thearticles(otherthanparts)referredtoinheadingsNos94.01,94.02and94.03aretobeclassifiedinthose
headingsonlyiftheyaredesignedforplacingonthefloororground.
Thisprovision is,however ,tobetakennottoapplytothefollowingwhicharestilltobeclassifiedintheabove­
mentioned headingseveniftheyaredesignedtobehung,tobefixedtothewallortostandoneontheother:
(a)Kitchencabinetsandsimilarcupboards ;
(b)Seatsandbeds;
(c)Unitbookcases andsimilarunitfurniture .

1.11.74 OfficialJournaloftheEuropean Communities NoL295/349
3.(a)InthisChapterreferencestopartsofgoodsdonotincludereferencetosheets(whetherornotcuttoshape
butnotcombined withotherparts)ofglass(includingmirrors)orofmarbleorotherstone.
(b)GoodsdescribedinheadingNo94.04,importedseparately ,arenottobeclassifiedinheadingNo94.01,
94.02or94.03aspartsofgoods.
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
94.01 Chairsandotherseats(otherthanthosefallingwithinheadingNo94.02),
whetherornotconvertible intobeds,andpartsthereof:
A.Speciallydesignedforaircraft 12 6
B.Other 18 8-5
94.02 Medical,dental,surgicalorveterinary furniture (forexample,operating
tables,hospitalbedswithmechanical fittings);dentists'andsimilarchairs
withmechanical elevating,rotatingorrecliningmovements ;partsofthe
foregoing articles 17 7
94.03 Otherfurnitureandpartsthereof 18 8-5
94.04 Mattresssupports ;articlesofbeddingorsimilarfurnishing fittedwith
springsorstuffedorinternally fittedwithanymaterialorofexpanded ,
foamorspongerubberorexpanded ,foamorspongeartificialplastic
material,whetherornotcovered (forexample,mattresses ,quilts,eider­
downs,cushions ,pouffesandpillows):
A.Articlesofbeddingorsimilarfurnishing ofexpanded ,foamorsponge
artificialplasticmaterial ,whetherornotcovered 22 11
B.Other 20 8

NoL295/350 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 95
ARTICLES ANDMANUFACTURES OFCARVING ORMOULDING MATERIAL
Note
ThisChapterdoesnotcover:
(a)ArticlesfallingwithinChapter66(forexample ,partsofumbrellas ,walking-sticks )
(b)Fansorhandscreens,non-mechanical (headingNo67.05);
(c)ArticlesfallingwithinChapter71(forexample,imitationjewellery );
(d)CutleryorotherarticlesfallingwithinChapter82withhandlesorotherpartsofcarvingormouldingmaterials ;
theheadingsofthepresentChapterapply,however,toseparately importedhandlesorotherpartsofsuch
articles;
(e)ArticlesfallingwithinChapter90(forexample,spectacleframes);
(f)ArticlesfallingwithinChapter91(forexample,clockorwatchcases);
(g)ArticlesfallingwithinChapter92(forexample,musicalinstruments andpartsthereof);
(h)ArticlesfallingwithinChapter93(armsandpartsthereof);
(ij)ArticlesfallingwithinChapter94(furnitureandpartsthereof);
(k)Brushes,powderpuffsorotherarticlesfallingwithinChapter96;
(1)ArticlesfallingwithinChapter97(toys,gamesandsportsrequisites );
(m)ArticlesfallingwithinChapter98(forexample,buttons,cuff-links ,smokingpipes,combs);or
(n)Collectors 'piecesorantiques (Chapter99).
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
95.01 Workedtortoise-shell andarticlesoftortoise-shell :
A.Plates,sheets,rods,tubes,discsandsimilarforms,
otherwise workednotpolishedor
9 3-5
B.Other 16 8
95.02 Workedmotherofpearlandarticlesofmotherofpearl:
A.Plates,sheets,rods,tubes,discsandsimilarforms,
otherwise worked (includingJerusalem pearls)notpolishedor
9 4-5
B.Other 17 10-5

1.11.74 OfficialJournaloftheEuropean Communities NoL295/351
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
95.03 Workedivoryandarticlesofivory:
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked 9 3-5
B.Other 17 8-5
95.04 Workedbone(excludingwhalebone )andarticlesofbone(excludingwhale­
bone):
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked10 4
B.Other 15 6
95.05 Workedhorn,coral(naturaloragglomerated )andotheranimalcarving
material,andarticlesofhorn,coral(naturaloragglomerated )orofother
animalcarvingmaterial :
A.Coral(naturaloragglomerated ),worked :
I.Combined withothermaterials 15 7-5
II.Other 7 3
B.Workedquills 10 5
C.Otheranimalcarvingmaterial,worked :
I.Plates,sheets,rods,tubes,discsandsimilarforms,notpolished
orotherwise worked 8 4
II.Other 16 8
95.06 Workedvegetable carvingmaterial (forexample,corozo)andarticlesof
vegetablecarvingmaterial :
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedorother­
wiseworked 6 2-5
B.Other 12 6
95.07 Workedjet(andmineralsubstitutes forjet),amber,meerschaum ,agglomer­
atedamberandagglomerated meerschaum ,andarticlesofthosesubstances :
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked 5 2
B.Other 13 5
95.08 Mouldedorcarvedarticlesofwax,ofstearin,ofnaturalgumsornatural
resins(forexample,copalorrosin)orofmodelling pastes,andother
mouldedorcarvedarticlesnotelsewhere specifiedorincluded ;worked,
unhardened gelatin (exceptgelatinfallingwithinheadingNo35.03)and
articlesofunhardened gelatin:
A.Artificialhoneycombs ofwax 10 5
B.Other 17 7

NoL295/352 OfficialJournaloftheEuropeanCommunities 1.11.74
CHAPTER 96
BROOMS ,BRUSHES ,FEATHER DUSTERS ,POWDER-PUFFS ANDSIEVES
Notes
1.ThisChapterdoesnotcover:
(a)ArticlesfallingwithinChapter71;
(b)Brushesofakindspecialised foruseindentistryorformedical,surgicalorveterinary purposes ,falling
withinheadingNo90.17;or
(c)Toys(Chapter97).
2.InheadingNo96.03,theexpression "preparedknotsandtuftsforbroomorbrushmaking"istobetakento
applyonlytounmounted knotsandtuftsofanimalhair,vegetable fibreorothermaterial,whichareready
forincorporation withoutdivisioninbroomsorbrushes,orwhichrequireonlysuchfurtherminorprocesses
asglueingorcoatingthebutts,ortrimmingtoshapeatthetop,torenderthemreadyforsuchincorporation .
RateofDuty
Heading
numberDescription autonomous conventional
•/o •/«
1 2 3 4
96.01 Broomsandbrushes,consisting oftwigsorothervegetable materials
merelyboundtogetherandnotmountedinahead(forexample,besoms
andwhisks),withorwithouthandles 18 9
96.02 Otherbroomsandbrushes (includingbrushesofakindusedaspartsof
machines);paintrollers;squeegees (otherthanrollersqueegees )andmops:
A.Toothbrushes 25 10
B.Brushesofakindusedaspartsofmachines 17 7
C.Other 21 15
96.03 Preparedknotsandtuftsforbroomorbrushmaking 18 9
96.04 Featherdusters 19 9-5
96.05 Powder-puffs andpadsforapplyingcosmeticsortoiletpreparations ,of
anymaterial 20 10
96.06 Handsievesandhandriddles,ofanymaterial 20 8

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/353
CHAPTER 97
TOYS,GAMESANDSPORTS REQUISITES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Christmas treecandles (headingNo34.06);
(b)Fireworks orotherpyrotechnic articlesfallingwithinheadingNo36.05;
(c)Yarns,monofil,cordsorgutandthelikeforfishing,cuttolengthbutnotmadeupintofishinglines,
fallingwithinChapter39,headingNo42.06orSectionXI;
(d)Sportsbagsorothercontainers ofheadingNo42.02or43.03;
(e)Sportsclothingorfancydress,oftextiles,fallingwithinChapter60or61;
(f)Textileflagsorbunting,orsailsforboatsorlandcraft,fallingwithinChapter62;
(g)Sportsfootwear (otherthanskatingbootswithskatesattached),cricketpads,shin-guards orthelike,
fallingwithinChapter64,orsportsheadgearfallingwithinChapter65;
(h)Climbingsticks,whips,ridingcropsorthelike(headingNo66.02),orpartsthereof (headingNo66.03);
(ij)Unmounted glasseyesfordollsorothertoys,fallingwithinheadingNo70.19;
(k)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(1)ArticlesfallingwithinheadingNo83.11;
(m)Sportsvehicles (otherthanbobsleighs ,toboggans andthelike)fallingwithinSectionXVII;
(n)Children'scyclesfittedwithballbearingsandinthenormalformofadults'cycles(headingNo87.10);
(o)Sportscraftsuchascanoesandskiffs(Chapter89),ortheirmeansofpropulsion (Chapter44forsuch
articlesmadeofwood);
(p)Spectacles ,gogglesandthelike,forsportsandoutdoorgames(headingNo90.04);
(q)Decoycallsandwhistles (headingNo92.08);
(r)ArmsorotherarticlesofChapter93;or
(s)Racketstrings,tentsorothercampinggoods,orgloves(classified ,ingeneral,accordingtothematerial
ofwhichtheyaremade).
2.TheheadingsofthisChapteraretobetakentoincludearticlesinwhichpearls,preciousorsemi-precious
stones(natural,syntheticorreconstructed ),preciousmetalsorrolledpreciousmetalsconstitute onlyminor
constituents .
3.InheadingNo97.02theterm"dolls"istobetakentoapplytosucharticlesasarerepresentations ofhuman
beings.
4.SubjecttoNote1above,partsandaccessories whicharesuitableforusesolelyorprincipally witharticlesfall­
ingwithinanyheadingofthisChapteraretobeclassifiedwiththosearticles.

NoL295/354 OfficialJournaloftheEuropeanCommunities1.11.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
'/.
1 2 3 4
97.01 Wheeledtoysdesignedtoberiddenbychildren (forexample,toybicycles
andtricyclesandpedalmotorcars);dolls'pramsanddolls'pushchairs .. 21 10-5
97.02 Dolls:
A.Dolls(dressedorundressed ) 25 16
B.Partsandaccessories 21 12
97.03 Othertoys;workingmodelsofakindusedforrecreational purposes :
A.Ofwood 24 19
B.Other 24 16
97.04 Equipment forparlour,tableandfunfairgamesforadultsorchildren
(includingbilliardtablesandpintablesandtable-tennis requisites ):
A.Playingcards,includingtoyplayingcards 23 9
B.Other 21 8-5
97.05 Carnivalarticles;entertainment articles (forexample,conjuring tricksand
noveltyjokes);Christmas treedecorations andsimilararticlesforChristmas
festivities (forexample,artificialChristmas trees,Christmas stockings ,
imitationyulelogs,Nativityscenesandfigurestherefor ) 22 10
97.06 Appliances ,apparatus ,accessories andrequisitesforgymnastics orathletics,
orforsportsandoutdoorgames(otherthanarticlesfallingwithinheading
No97.04):
A.Cricketandpoloequipment 19 Free
B.Tennisrackets 19 13-5
C.Other 19 9-5
97.07 Fish-hooks ,linefishingrodsandtackle;fishlandingnetsandbutterfly
nets;decoy"birds",larkmirrorsandsimilarhuntingorshootingrequisites :
A.Fish-hooks ,unmounted 10 5
B.Other U 12
97.08 Roundabouts ,swings,shootinggalleriesandotherfairground amusements ;
travelling circuses,travellingmenageries andtravellingtheatres 14 5-5

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/355
CHAPTER 98
MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Eyebrowandothercosmeticpencils (headingNo33.06);
(b)Buttons,studs,cuff-linksorotherarticlesofakinddescribed inheadingNo98.01or98.12,ifmadewholly
orpartlyofpreciousmetalorrolledpreciousmetal(subjecttotheprovisions ofNote2(a)toChapter71)
orifcontaining pearlsorpreciousorsemi-precious stones(natural,syntheticorreconstructed )(Chapter71);
(c)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(d)Mathematical drawingpens(headingNo90.16);or
(e)ToysfallingwithinChapter97.
2.SubjecttoNote1above,theheadingsinthisChapteraretobetakentoapplytogoodsofthekinddescribed
whetherornotcomposed whollyorpartlyofpreciousmetalorrolledpreciousmetalorofpearlsorprecious
orsemi-precious stones(natural,syntheticorreconstructed ).
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
®/o »/o
1 2 3 4
98.01 Buttonsandbuttonmoulds,studs,cuff-links ,andpress-fasteners ,including
snap-fasteners andpress-studs ;blanksandpartsofsucharticles:
A.Blanksandmoulds
B.Buttons,studs,cuff-linksandpress-fasteners andpartsthereof13
1810
13
98.02 Slidefastenersandpartsthereof:
A.Slidefastenerswithscoopsofbasemetal;partsthereof,ofbasemetal.. 16 11-5
B.Other 20 14
98.03 Fountainpens,stylograph pensandpencils (includingballpointpensand
pencils)andotherpens,pen-holders ,pencil-holders andsimilarholders,
propelling pencilsandslidingpencils;partsandfittingsthereof,otherthan
thosefallingwithinheadingNo98.04or98.05:
A.Fountainpensandstylograph pensandpencils (including ballpoint
pensandpencils) 22 13
B.Otherpens,pen-holders ;propelling pencilsandslidingpencils;pencil­holdersandsimilarholders 19 9-5
C.Partsandfittings :
I.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection17 7-5
II.Other 17 7

NoL295/356 OfficialJournaloftheEuropeanCommunities 1.11.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
98.04 Pennibsandnibpoints:
A.Pennibs:
I.Ofgold 10 4
II.Ofothermaterial 16 6-5
B.Nibpoints 5 2
98.05 Pencils(otherthanpencilsofheadingNo98.03),pencilleads,slatepencils,
crayonsandpastels,drawingcharcoalsandwritinganddrawingchalks;
tailors'andbilliardschalks:
A.Pencils,pencilleads,slatepencils,crayons,pastelsanddrawingchar­
coals:
I.Pencilsorcrayons,with'leads'encasedinarigidsheath 17 8-5
II.Other 14 7
B.Writinganddrawingchalks;tailors'andbilliardschalks 10 5
98.06 Slatesandboards,withwritingordrawingsurfaces,whetherframedornot 17 8-5
98.07 Date,sealingornumbering stamps,andthelike(including devicesfor
printingorembossing labels),designedforoperating inthehand;hand­
operatedcomposing sticksandhandprintingsetsincorporating such
composing sticks 16 6·5
98.08 Typewriter andsimilarribbons,whetherornotonspools;ink-padswith
orwithoutboxes 16 8
98.09 Sealingwax(includingbottle-sealing wax)insticks,cakesorsimilarforms;
copyingpasteswithabasisofgelatin,whetherornotonapaperortextile
backing 12 6
98.10Mechanical lightersandsimilarlighters,includingchemicalandelectrical
lighters,andpartsthereof,excludingflintsandwicks:
A.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnotexceed
25mm 15 7-5
B.Other 15 11
98.11 Smokingpipes;pipebowls,stemsandotherpartsofsmokingpipes(in­
cludingroughlyshapedblocksofwoodorroot);cigarandcigaretteholders
andpartsthereof:
A.Roughlyshapedblocksofwoodorroot,forthemanufacture ofpipes 6 3
B.Other 18 10
98.12 Combs,hair-slides andthelike 22 9
98.13 Corsetbusksandsimilarsupportsforarticlesofapparelorclothingacess­
17 7
98.14 Scentandsimilarspraysofakindusedfortoiletpurposes ,andmountsand
headstherefor 20 10

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/357
RateofDuty
Heading
numberDescription autonomous conventional
•/· •/.
1 2 3 4
98.15 Vacuumflasksandothervacuumvessels,completewithcases;parts
thereof,otherthanglassinners:
A.Vacuumflasksandothervacuumvessels,completewithcases,having
acapacitynotexceeding 0-75litre26. 17
B.Other 26 13
98.16 Tailors'dummiesandotherlayfigures;automata andotheranimated
displaysofakindusedforshopwindowdressing 18 7

NoL295/358 OfficialJournaloftheEuropeanCommunities 1.11.74
SECTION XXI
WORKSOFART,COLLECTORS 'PIECES,ANDANTIQUES
CHAPTER 99
WORKSOFART,COLLECTORS 'PIECES,ANDANTIQUES
Notes
1.ThisChapterdoesnotcover:
(a)Unusedpostage,revenueorsimilarstampsofcurrentornewissueinthecountrytowhichtheyaredestined
(headingNo49.07);
(b)Theatrical scenery,studioback-cloths orthelike,ofpaintedcanvas(headingNo59.12);or
(c)Pearlsorpreciousorsemi-precious stones(headingNo71.01or71.02).
2.ForthepurposesofheadingNo99.02,theexpression "originalengravings ,printsandlithographs "means
impressions produceddirectly,inblackandwhiteorincolour,ofoneorofseveralplateswhollyexecutedby
handbytheartist,irrespective oftheprocessorofthematerialemployedbyhim,butnotincludinganymech­
anicalorphotomechanical process.
3.HeadingNo99.03istobetakennottoapplytomass-produced reproductions orworksofconventional crafts­
manshipofacommercial character .
4.(a)SubjecttoNotes1to3above,articlesfallingwithinheadingsofthisChapteraretobeclassifiedinwhichever
ofthoseheadingsisappropriate andnotinanyotherheadingoftheTariff.
(b)HeadingNo99.06istobetakennottoapplytoarticlesfallingwithinanyofthepreceding headingsofthis
Chapter .
5.Framesaroundpaintings ,drawings ,pastels,engravings ,printsorlithographs aretobetreatedasformingpart
ofthosearticles,providedtheyareofakindandofavaluenormaltothosearticles.
RateofDuty
Heading
numberDescription autonomous
®/oconventional
•/.
1 2 3 4
99.01 Paintings ,drawingsandpastels,executedentirelybyhand,(otherthan
industrialdrawingsfallingwithinheadingNo49.06andotherthanhand­
paintedorhand-decorated manufactured articles) Free Free
99.02 Originalengravings ,printsandlithographs Free Free
99.03 Originalsculptures andstatuary,inanymaterial Free Free

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/359
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
99.04 Postage,revenueandsimilarstamps (including stamp-postmarks and
frankedenvelopes ,letter-cards andthelike),used,orifunusednotof
currentornewissueinthecountrytowhichtheyaredestined Free Free
99.05 Collections andcollectors'piecesofzoological ,botanical ,mineralogicai ,
anatomical ,historical,archaeological ,paleontological ,ethnographic or
numismatic interest Free Free
99.06 Antiquesofanageexceeding onehundredyears Free Free


1.11.74 OfficialJournaloftheEuropean Communities NoL295/361
COMMON CUSTOMS TARIFF
ANNEX

1.11.74 NoL295/362 OfficialJournaloftheEuropeanCommunities
ANNEX
HEADINGS ORSUBHEADINGS OFWHICHONLYPARTISCOVERED BYAGATTCON­
CESSION ORINWHICH DIFFERENT CONCESSIONS HAVEBEENGRANTED
Rateof
conventional
dutiesTariff
headingDescription ofgood
%
01.06 Otherliveanimals :
exC.Other:
—Hares,partridges andpheasants Free
02.01
20MeatandedibleoffalsoftheanimalsfallingwithinheadingNo01.01,01.02,01.03or
01.04,fresh,chilledorfrozen:
A.Meat:
II.Ofbovineanimals :
a)Ofdomesticbovineanimals :
2.Frozen :
aa)Carcases,half-carcases or"compensated "quarters
bb)Forequarters
cc)Hindquarters
dd)Other:
11.'Unboned (bone-in)
22.Bonedorboneless :
aaa)Forequarters ,wholeorcutintoamaximum offivepieces,
eachquarterbeinginasingleblock;"compensated "quarters
intwoblocks,oneofwhichcontainstheforequarter ,whole
orcutintoamaximumoffivepieces,andtheother,thehind­
quarter,excludingthetenderloin ,inonepiece
bbb)Crop,chuckandbladeandbrisketcuts
ccc)Other
exb)Other:
—Frozenwithinthe
limitsof
aglobal
annualtariff
quotaof
38500metric
tonsofwhich
16500metric
tons(exclud­
ingtheweight
ofanybone)
aresubjectto
theapplic­
ationofmon­
etarycom­
pensatory
amounts
03.03 Crustaceans andmolluscs,whetherinshellornot,fresh(liveordead),chilled,frozen,
salted,inbrineordried;crustaceans ,inshell,simplyboiledinwater:
A.Crustaceans :
exI.Crawfish :
—Crawfish tails 25

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/363
ANNEX
(Contd)
Tariff
heading Description ofgoodsRateof
conventional
duties
%
04.04 Cheeseandcurd:
A.Emmentaler ,Gruyère,Sbrinz,BergkäseandAppenzell ,notgratedorpowdered :
I.Ofaminimum fatcontentof45°/obyweight,inthedrymatter,maturedforat
least3months (a):
a)"Wholecheeses (b)ofafree-at-frontier valueper100kgnetweightof:
ex1.130-40UAormore,butlessthan150-15UA(otherthanAppenzell )
(c)(d) 20UA
per100kg
netweight
ex2.150-15UAormore(otherthanBergkäse )(c) 7-5UA,
per100kg
netweight
b)Vacuum-packed pieces:
1.Withrindonatleastoneside,ofanetweight:
exaa)Ofnotlessthan1kgbutlessthan5kgandofafree-at-frontier
valueofnotlessthan150-40UAbutlessthan178-40UAper
100kgnetweight(otherthanAppenzell )(c)(d)20UA
per100kg
netweight
exbb)Ofnotlessthan450gandofafree-at-frontier valueofnotless
than178-40UAper100kgnetweight (otherthanBergkäse )
(c) 7-5UA
per100kg
netweight
ex2.Other,ofanetweightofnotlessthan75gbutnotmorethan250gand
ofafree-at-frontier valueofnotlessthan198-40UAper100kgnet
weight (otherthanBergkäse )(c)(e) 7-5UA
per100kg
netweight
05.15 Animalproductsnotelsewhere specifiedorincluded;deadanimalsofChapter 1or
Chapter3,unfitforhumanconsumption :
A.Fish,crustaceans andmolluscs :
exII.Other:
—Fishroes;saltedcodroeforuseasbait Free
exB.Other:
—Cochineal ;animalblood Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Theexpression 'wholecheeses'shallbetakentoapplytowholecheesesoftheconventional flatcylindrical shapeofthefollowingnetweights :
Emmentaler —notlessthan60kgbutnotmorethan130kg;Gruy£reandSbrinz—notlessthan20kgbutnotmorethan45kg;Bergkase—not
lessthan20kgbutnotmorethan60kg;Appenzell —notlessthan6kgbutnotmorethan8kg.
(c)TheCommunity reservestherighttoreducetheminimum valuesspecifiedintheconcessions .
From1July1970theminimum valuesshallbeautomatically adjustedtotakeaccountofchangesinthefactorsdetermining theformation ofEmmen­
talerpricesintheCommunity .
Thisadjustment shallbebywayofanincreaseordecreaseof14UAintheminimum valuesforeveryincreaseordecreaseof1UAper100kginthe
commontargetpriceofmilkintheCommunity .
(d)TheCommunity reservestherightautonomously toreducethecustomsdutiesfrom20UAto15UAbyraisingthevaluelimitsby5UA.
(e)Vacuum-packed piecesofanetweightofnotlessthan75gbutnotmorethan250gqualifyfortheconcession onlyiftheirpackingsbearatleastthe
followingparticulars :
—description ofthecheese,
—fatcontent,
—packerresponsible ,
—countryofmanufacture ,

NoL295/364 OfficialJournaloftheEuropeanCommunities 1.11.74
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
08.01
4
2-5
09.10
Free
17
Free
2
Free
Freeex12.01
12.07Dates,bananas,coconuts,brazilnuts,cashewnuts,pineapples ,avocados,mangoes,
guavasandmangosteens ,freshordried,shelledornot:
E.Coconuts :
—Desiccated coconut
—Other
Thyme,saffronandbayleaves;otherspices:
D.Ginger:
—Intheformofwholeroots,piecesorslices:
—Fortheindustrialmanufacture ofessentialoilsorresinoids (a)
—Other
—Other
E.Turmeric (curcuma);fenugreek seed:
—Fenugreek seed,ground
—Other
Oilseedsandoleaginous fruit,wholeorbroken,otherthangroundnuts andcastorseeds
Plantsandparts(includingseedsandfruit)oftrees,bushes,shrubsorotherplants,being
goodsofakindusedprimarilyinperfumery ,inpharmacy ,orforinsecticidal ,fungicidal
orsimilarpurposes,freshordried,whole,cut,crushed,groundorpowdered :
exD.Other:
—Cinchonabark,notcrushedorground
—Quassiaamara(woodandbark)
—Calabarbeans
—Cubeb
—Cocaleaves
—Otherwood,rootsandbark;mosses,lichensandalgae
—Other,excludingcinchonabarkcrushedorground
Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,gum-resins andbalsams :
B.Other:
—Shellac,seedlac,sticklacandotherlacs:
—Unbleached
—Bleached
—Other
Vegetable sapsandextracts;pecticsubstances ,pectinates andpectates;agar-agarand
othermucilagesandthickeners ,derivedfromvegetableproducts :
B.Pecticsubstances ,pectinates andpectates :
exI.Dry:
—ApplepectinFree
1
Free
Free
Free
Free
1-5
13.02
Free
1-5
Free
13.03
24
(a)Entryunderthissubheadin issubjecttoconditions tobedetermined bythecompetent authorities .

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/365
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
14.01 Vegetable materialsofakindusedprimarilyforplaiting (forexample,cerealstraw,
cleaned,bleachedordyed,osier,reeds,rushes,rattans,bamboos ,raffiaandlimebark):
C.Other:
—Bamboos ;reedsandthelike:
—Rawornotfurtherpreparedthansplit
—Other
—Rattans;rushesandthelike:
—Rawornotfurtherpreparedthansplit
—Other
—OtherFree
1-5
Free
1-5
Free
14.02
1-5
1-5Vegetablematerials,whetherornotputuponalayerorbetweentwolayersofother
material,ofakindusedprimarilyasstuffingoraspadding (forexample,kapok,vege­
tablehairandeel-grass):
—Putuponalayerorbetweentwolayersofothermaterial
—Other:
—Vegetablehair
—Kapok:
—Raw ,
—Other
—Other
Vegetableproductsnotelsewherespecifiedorincluded:
—Putuponalayerorbetweentwolayersofothermaterial
—OtherFree
1
Free
14.05
1-5
Free
15.04 Fatsandoils,offishandmarinemammals ,whetherornotrefined:
A.Fish-liver oil:
II.Other:
—Ofhalibut
—OfotherfishFree
6
15.07 Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
exB.China-wood andoiticicaoils:myrtlewaxandJapanwax:
—China-wood andoiticicaoils,crude
—Refinedorpurifiedoils,otherthanJapanwax3
3

NoL295/366 OfficialJournaloftheEuropean Communities 1.11.74
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
15.07 D.Otheroils:
(continued )I.Fortechnical orindustrial usesotherthanthemanufacture offoodstuffs :
a)Crude(a):
ex3.Other:
—Groundnut ,coconut,colza,linseed,rapeseed,sunflower-seed ,illipe,
karite,makore,touloucouna orbabassuoils 5
b)Other(a):
ex2.Other:
—Colza,linseed,rapeseed,sunflower-seed ,illipe,karite,makore,
touloucouna orbabassuoils 8
II.Other:
b)Other:
2.Solid,other;fluid:
exaa)Crude:
—Groundnut ,coconut,colza,cottonseed,mustard-seed ,rapeseed ,
soyabeanorsunflower-seed oils 10
exbb)Other:
—Groundnut ,cottonseed,soyabeanorsunflower-seed oils.... 15
—Otheroils,excluding oilscontaining 50%ormorebyweight
offreefattyacidsandexcluding palm-kernel ,illipe,coconut,
colza,rapeseedorcopaibaoils 15
15.12 Animalorvegetable oilsandfats,whollyorpartlyhydrogenated ,orsolidifiedor
hardenedbyanyotherprocess,whetherornotrefined,butnotfurtherprepared :
exB.Other:
—Fatsandoilsoffishormarinemammals ,hydrogenated ,whetherornot
refined,butnotprepared17
16.04Preparedorpreservedfish,includingcaviarandcaviarsubstitutes :
exF.Bonito(Sardasp.p.),mackerelandanchovies :
—Bonitoandmackerel 25
20.06Fruitotherwisepreparedorpreserved,whetherornotcontaining addedsugarorspirit:
B.II.c)Notcontaining addedsugar,inimmediate packingsofanetcapacity :
1.Of4-5kgormore:
exaa)Apricots :
—inimmediate packingsofanetcapacityof4·5kgormore
butlessthan5kg 23
/a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

OfficialJournaloftheEuropean Communities 1.11.74 NoL295/367
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
20.06
(continued)
23exbb)Peaches (includingnectarines )andplums:
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg
exdd)Otherfruits:
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg
exee)Mixturesoffruit:
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg23
23
20.07 Fruitjuices(includinggrapemust)andvegetablejuices,whetherornotcontaining added
sugar,butunfermented andnotcontaining spirit:
B.Ofaspecificgravityof1-33orlessat15°C.:
I.a)1.bb)Grapejuice(includinggrapemust)ofavalueexceeding 18UAper
100kgnetweight,other
I.b)1.bb)Grapejuice(includinggrapemust)ofavalueof18UAorlessper
100kgnetweight,other
II.a)1.Orangejuiceofavalueexceeding 30UAper100kgnetweight
II.a)2.Grapefruit juiceofavalueexceeding 30UAper100kgnetweight
II.b)1.bb)Orangejuiceofavalueof30UAorlessper100kgnetweight,other
II.b)2.bb)Grapefruit juiceofavalueof30UAorlessper100kgnetweight,other28(a)
28(a)
19(a)
15(a)
19(a)
15(a)
22.09 Spirits(otherthanthoseofheadingNo22.08;liqueursandotherspirituous beverages ;
compound alcoholicpreparations (knownas"concentrated extracts")forthemanu­
factureofbeverages :
A.Spirits(otherthanthoseofheadingNo22.08),incontainers holding :
exI.2litresorless:
—Of45-2°orless 1-60UA
perhiand
perdegree
+10UA
perhi
exII.Morethan2litres:
—Of45-2°orless 1-60UA
perhiand
perdegree
C.Spirituous beverages :
V.Other,incontainers holding :
exa)2litresorless:
Liqueursandbrandy (otherthanbrandymadefromstonefruit,seed
fruitorseed-fruitmarc),containing 45-2°orlessofethylalcohol 1-60UA
perhiand
perdegree
+10UA
perhi
(a)See«Note(ads)'attheendofthislist.

NoL295/368 OfficialJournaloftheEuropeanCommunities1.11.74
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
22.09 C.V.exb)Morethan2litres:
(continued )—Liqueursandbrandy(otherthanbrandymadefromstonefruit,seed
fruitorseed-fruitmarc),containing 45-2°orlessofethylalcohol.... 1-60UA
perhiand
perdegree
28.50 Fissilechemicalelementsandisotopes;otherradio-active chemicalelementsandradio­
activeisotopes;compounds ,inorganicororganic,ofsuchelementsorisotopes,whether
ornotchemically defined;alloys,dispersions andcermets,containing anyofthese
elements,isotopesorcompounds :
A.Fissilechemicalelementsandisotopes;compounds ,alloys,dispersions andcermets,
containing suchelementsorisotopes,includingspentorirradiatednuclearreactor
cartridges :
—Naturaluranium :
—Crude;wasteandscrap(EURATOM )—
—Worked :
—Bars,rods,angles,shapesandsections,wire,sheetsandstrips
(EURATOM ) Free
—Other(EURATOM ) 1-6
—Other(EURATOM )—
exB.Artificialradio-active isotopesandtheircompounds (EURATOM ):
—Compounds ofartificialradio-active isotopes Free
28.52 Compounds ,inorganicororganic,ofthorium,ofuraniumdepletedinU235,ofrare
earthmetals,ofyttriumorofscandium ,whetherornotmixedtogether:
exA.OfthoriumorofuraniumdepletedinU235,whetherornotmixedtogether
(EURATOM ),otherthanthoriumsalts Free
29.23 Singleorcomplexoxygen-function amino-compounds :
D.Aminoacids:
exIII.Glutamic acidanditssalts:
—Sodiumhydrogenglutamate 19
33.01 Essentialoils(terpeneless ornot);concretesandabsolutes ;resinoide :
A.Essentialoils,notterpeneless :
II.Other:
b)Other:
—Eucalyptus oil Free
—Citronella ,Jamaicarosewood (Amyrisbalsamifera )orvetiver (Vetiveria
zizanioi'des )oils 2-4
—Other 3-2
37.06 Cinematograph film,exposedanddeveloped ,consisting onlyofsoundtrack,negativeor
positive:
—Negatives ;intermediate positives Free
—Otherpositives 1-52UA
per100m

1.11.74 OfficialJournaloftheEuropeanCommunities NoL295/369
ANNEX
(Contd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair:
Containing 85°/oormorebyweightofwool 5
Containing 85°/»ormorebyweightofwoolandfineanimalhair 8
53.07 Yarnofcombedsheep'sorlambs'wool(worstedyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair:
Containing 85%ormorebyweightofwool 5
Containing 85%ormorebyweightofwoolandfineanimalhair 10
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85%ormorebyweightofsuchfibres:
—Lodenfabrics(a):
—Ofavalueof2-50UAormoreperm2 13
—Other 14
—Otherfabrics:
—Ofcombedyarn,ofa.valueof3UAormoreperm2 13
—Ofcardedyarn,ofavalueof2-50UAormoreperm2 13
—Other 16
exB.Other:
—Fabricsofcombedyarn,ofavalueof2UAormoreperm218
—Fabricsofcardedyarn,ofavalueof1-85UAormoreperm218
64.02 Footwearwithoutersolesofleatherorcomposition leather;footwear (otherthanfoot­
wearfallingwithinheadingNo64.01)withoutersolesofrubberorartificialplastic
material :
exB.Other:
—Withoutersolesofleatherorcomposition leather 20
73.02 Ferro-alloys :
exG.Other:
—Ferro-titanium andferro-silico-titanium ;ferro-tungsten andferro-silico-tung­
sten;ferro-molybdenum ;ferro-vanadium ;ferro-calcium-silico-manganese and
ferro-silico-calcium 7
ex82.09 Kniveswithcuttingblades,serratedornot(includingpruningknives),otherthanknives
fallingwithinheadingNo82.06,exludingkniveswithbladesofstainlesssteel 17
(a)"Lodenfabrics"meansplain-weave fabricsweighingnotlessthan250butnotmorethan450g/m2,fulled,single-coloured orwithmixedormottled
yarns,madefromsingleyarnsofcardedwoolmixedwithfineanimalhair;thefabricsmayalsocontaincoarseanimalhairorman-made fibres.Thefibres
arelaidororientedinthesamedirection byasurfacetreatment whichrendersthefabricswaterproof .

NoL295/370 OfficialJournaloftheEuropeanCommunities 1.11.74
ANNEX
(Contd)
Note(ads)
TheCommunity reservestherighttocharge,overandabovetheboundduty,anadditional
dutyonsugarcorresponding tothedutypayableonimported sugarandapplicable
tothequantityofvarioussugars(calculated assucrose)contained inthisproductin
excessofthecontentofX%byweight.
Thislimitedcontent,whichvariesaccordingtoproduct,isfixedasfollows :
Tariff
headingIescription ofgoodsPercentages
(byweight)
representing
naturalsugar
20.07 Fruitjuices(including grapemust)andvegetable juices,whetherornotcontaining
addedsugar,butunfermented andnotcontaining spirit:
B.Ofaspecificgravityof1-33orlessat15°C:
—Grapejuice(includinggrapemust) 15
—Lemonjuice 3
—Applejuice 11
—Tomatojuice 3
Allotherfruitorvegetablejuicesfallingwithinsubheading 20.07B,includingmixtures 13