1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/1
I
(Actswhosepublication isobligatory )
REGULATION (EEC)No1/74OFTHECOUNCIL
of17December 1973
amendingRegulation (EEC)No950/68ontheCommonCustomsTariff
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishing theEuropean Economic Community ,andin
particular Articles28and113thereof;
HavingregardtotheproposalfromtheCommission ;
Whereasitisappropriate ,forthesakeofclarity,tobringthewholeoftheCommon
CustomsTariffuptodate;whereas,forthispurpose,itisnecessarytocollectinasingle
textnotonlythepartswhichareamendedasfrom1January1974,butalsotheparts
whichhavealreadybeenamendedandthosewhichremainunchanged ;whereasitis
thereforeappropriate ,inCouncilRegulation (EEC)No950/68(x)of28June1968onthe
CommonCustomsTariff,aslastamendedbyCouncilRegulation (EEC)No3159/73(2)
toreplacetheAnnexheaded'CommonCustomsTariff'byanAnnexcontaining thetariff
provisions applicable on1January1974;
WhereascertainRegulations onthecommonorganizations ofagricultural markets
providethatthetariffnomenclature resultingfromtheirapplication shallbeincludedin
theCommonCustomsTariffand/orshallamendcustomsduties;whereasitistherefore
appropriate toincludeinthisRegulation alltheamendments resultingfromthesaid
Regulations ;
Whereasforcertainheadingsorsubheadings itisnecessarytointroduceamendments with
theobjectbothofensuringtheiruniformapplication andtosimplifytheTariffnomencla­
ture;whereasitisopportune ,forthesamereasons,toomitoramendsomeadditional
notesortocreatenewones;whereasacertainnumberofdraftingamendments arejusti­
fiedforthepurposeofimproving theCommonCustomsTariff;
Whereas ,althoughtheyformanintegralpartoftheCommonCustomsTariff,itseems
appropriate nottoincludeinthisRegulation temporary tariffamendments andthe
preferential systemsresultingfromthevariousactsadoptedbytheCommunity ;
WhereasthisRegulation doesnotapplytoproductsfallingundertheTreatyestablishing
theEuropeanCoalandSteelCommunity althoughthenomenclature andtheconventional
dutiesfortheseproductsareincluded ,forinformation purposes ,intheTableofDuties
inordertomakethelattereasiertounderstand ,
i1)OJNoL172,22.7.1968,p.1.
(2)OJNoL322,23.11.1973,p.4.

NoL1/2 OfficialJournaloftheEuropeanCommunities 1.1.74
HASADOPTED THISREGULATION :
Article 1
TheAnnexheaded'CommonCustomsTariff'toRegulation (EEC)No950/68ishereby
replacedbytheAnnexappendedtothisRegulation .
Article2
ThisRegulation shallenterintoforceon1January1974.
ThisRegulation shallbebindinginitsentiretyanddirectlyapplicable inallMember
States.
DoneatBrussels,17December 1973.
FortheCouncil
ThePresident
J.N0RGAARD

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/3
ANNEX
k
COMMON CUSTOMS TARIFF


1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/5
SUMMARY
Page Chapter Page
13Rawvegetable materials ofakindsuitablefor
useindyeingorintanning;lacs;gums;resins
andothervegetablesapsandextracts 63
14Vegetable plaitingandcarvingmaterials ;vege­
tableproducts notelsewhere specified or
included 65PARTI—PRELIMINARY PROVISIONS
SectionI—GeneralRules
A.Rulesfortheinterpretation ofthenomenclature
oftheCommon Customs Tariff 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.Packingsimportedfull 14Section 111
Animalandvegetable fatsandoilsandtheircleavage
products ;preparedediblefats;
animalandvegetable waxes
15Animalandvegetable fatsandoilsandtheir
cleavageproducts ;preparedediblefats;animal
andvegetablewaxes 66
SectionIV
Preparedfoodstuffs ;
beverages ,spiritsandvinegar;tobacco
16Preparations ofmeat,offish,ofcrustaceans orPARTII—SCHEDULE OFCUSTOMS
DUTIES
SectionI
Chapter
Liveanimals;animalproducts
1Liveanimals 17
2Meatandediblemeatoffals 19
3Fish,crustaceans andmolluscs 26
4Dairyproduce ;birds'eggs;naturalhoney;edible
productsofanimalorigin,notelsewhere speci­
fiedorincluded 31
5Productsofanimalorigin,notelsewhere speci­
fiedorincluded 36mouusts /i
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
Section V
Mineralproducts
25Salt;sulphur ;earthsandstone;plastering
materials ,limeandcement 113
26Metallicores,slagandash 118
27Mineralfuels,mineraloilsandproductsoftheir
distillation ;bituminous substances ;mineral
waxes 120SectionII
Vegetable products
6Livetreesandotherplants;bulbs,rootsandthe
like;cutflowersandornamental foliage 38
7Ediblevegetables andcertainrootsandtubers40
8Ediblefruitandnuts;peelofmelonsorcitrus
fruit 44
9Coffee,tea,mateandspices 49
10Cereals 52
11Products ofthemillingindustry ;maltand
starches ;gluten;inulin 55
12Oilseedsandoleaginous fruit;miscellaneous
grains,seedsandfruit;industrial andmedical
plants;strawandfodder 60SectionVI
Products ofthechemical andalliedindustries
28Inorganic chemicals ;organicandinorganic
compounds ofpreciousmetals,ofrareearth
metals,ofradio-active elementsandofisotopes 127

NoL1/6 OfficialJournaloftheEuropeanCommunities 1.1.74
Chapter Page
29Organicchemicals 139
30Pharmaceutical products 156
31Fertilisers 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
39„JArtificialresinsandplasticmaterials ,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 thereof 192SectionXII
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
65Headgear andpartsthereof 240
66Umbrellas ,sunshades ,walking-sticks ,whips,
riding-crops andpartsthereof 242
67Preparedfeathersanddownandarticlesmade
offeathersorofdown;artificialflowers;articles
ofhumanhair;fans 24346Manufactures ofstraw,ofespartoandofother
plaitingmaterials ;basketware andwickerwork 199

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/7
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
soundrecordersandreproducers ,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
81Otherbasemetalsemployed inmetallurgy and
articlesthereof v 294
82Tools,implements ,cutlery,spoonsandforks,
ofbasemetal;partsthereof 297
83Miscellaneous articlesofbasemetal 300
SectionXVI
Machinery andmechanical appliances ;electricalequip­
ment;partsthereofSecttonXX
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
Headings orsubheadings ofwhichonlypartis
coveredbyaGATTconcession orinwhichdifferent
concessions havebeengranted 36184Boilers,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


1.1.74 OfficialJournaloftheEuropean Communities NoL1/9
PARTI
PRELIMINARY PROVISIONS


1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/11
SECTION I
GENERAL RULES
A.Rulesfortheinterpretation ofthenomenclature oftheCommonCustomsTariff
Interpretation ofthenomenclature oftheCommonCustomsTariffshallbegoverned
bythefollowingprinciples :
1.ThetitlesofSections,Chaptersandsub-Chapters areprovidedforeaseofrefer­
enceonly;forlegalpurposes,classification shallbedetermined accordingtothe
termsoftheheadingsandanyrelativeSectionorChapterNotesand,provided
suchheadingsorNotesdonototherwise require,according tothefollowing
provisions .
2.(a)Anyreferenceinaheadingtoanarticleshallbetakentoincludeareference
tothatarticleincomplete orunfinished ,providedthat,asimported ,the
incomplete orunfinished articlehastheessentialcharacterofthecomplete
orfinishedarticle.Itshallalsobetakentoincludeareference tothatarticle
completeorfinished (orfallingtobeclassifiedascompleteorfinishedby
virtueofthisRule),importedunassembled ordisassembled .
(b)Anyreferenceinaheadingtoamaterialorsubstanceshallbetakentoinclude
areference tomixturesorcombinations ofthatmaterialorsubstance with
othermaterialsorsubstances .Anyreferencetogoodsofagivenmaterialor
substance shallbetakentoincludeareferencetogoodsconsisting whollyor
partlyofsuchmaterialorsubstance .Theclassification ofgoodsconsisting
ofmorethanonematerialorsubstance shallbeaccordingtotheprinciples v
ofRule3.
3.Whenforanyreason,goodsare,primafaciesclassifiable undertwoormore
headings ,classification shallbeeffectedasfollows :
(a)Theheadingwhichprovidesthemostspecificdescription shallbepreferred
toheadingsproviding amoregeneraldescription .
(b)Mixturesandcomposite goodswhichconsistofdifferentmaterialsorare
madeupofdifferentcomponents andwhichcannotbeclassifiedbyreference
to3(a)shallbeclassifiedasiftheyconsistedofthematerialorcomponent which
givesthegoodstheiressentialcharacter ,insofarasthiscriterionisapplicable .
(c)Whengoodscannotbeclassifiedbyreferenceto3(a)or3(b),theyshallbe
classifiedundertheheadingwhichinvolvesthehighestrateofdutyandif
thisrateisthesameforseveralheadings,theyshallbeclassifiedunderthat
oneofsuchheadingswhichoccurslatestinthenomenclature oftheTariff.
4.GoodsnotfallingwithinanyheadingoftheTariffshallbeclassifiedunderthe
headingappropriate tothegoodstowhichtheyaremostakin.
5.TheaboveRulesshallalsoapplymutatismutandiswhendetermining theappro­
priatesubheading withinaheading .

NoL1/12 OfficialJournaloftheEuropeanCommunities 1.1.74
B.Generalrulesconcerning duties
1.Thecustomsdutiesapplicable toimportedgoodsoriginating incountrieswhich
areContracting PartiestotheGeneralAgreement onTariffsandTradeorwith
whichtheEuropean Economic 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 ratesincolumns 3and4areadvalorem
duties.
5.Theletter(L)appearing incolumn3oppositecertainheadingsorsubheadings
denotesthatthegoodsconcerned aresubjecttolevies.
6.Theletters"vc"incolumns3and4denotethatthegoodsconcerned arechargeable
witha"variablecomponent "determined undertheregulations relatingtotrade
incertaingoodsprocessed fromagricultural 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
areexpressed orthescopeofcertainheadingsorsubheadings isdefinedhasa
valueof0-88867088 goffinegold.Theexchangeratetobeusedinconverting
theunitofaccountintoBelgianfrancs,Danishkroner,Dutchguilders,French
francs,Germanmarks,Irishpounds,Italianlire,Luxembourg francsorpounds
sterlingshallbethatcorresponding totheparvaluecommunicated toandrecog­
nisedbytheInternational Monetary Fundinrespectofthesecurrencies .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/13
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
89.0.5:
A.Warships
B.Other:
I.Sea-going vessels
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
suchkindorquantitythatthereisnoindication thattheyarebeingimported
foranycommercial purpose;and
—itconsistsofgoodsofanaggregatevaluenotexceeding 60UA.

NoL1/14 OfficialJournaloftheEuropeanCommunities 1.1.74
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
ofthegoodscontained therein;
(c)chargeable attheratesofcustomsdutyappropriate tothem,notwithstanding
subparagraphs (a)and(b)above:
—wheretheyarenotofatypenormallyusedforthegoodscontainedtherein
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.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/15
PARTII
SCHEDULE OFCUSTOMS DUTIES


1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/17
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
•/,
orLevy
(L)conventional
V.
1 2 3 4
01.01 Livehorses,asses,mulesandhinnies:
A.Horses :
I.Pure-bred breedinganimals (a) Free Free
II.Forslaughter (a) 11 8
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)n—
1.Cowsforimmediate slaughter ,themeatofwhichisintended
forprocessing (a) 16
+(L)(*)13
+(L)n
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thisrateisreducedto4%inrespectofcalvesofaweightoflessthan80kg,intendedforfattening ,subjecttocertainconditionsprescribed byArticle11
(asamended )ofRegulation (EEC)No805/68oftheCouncil,of17June1968.
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL1/18 OfficialJournaloftheEuropeanCommunities 1.1.74
Heading
number DescriptionRateofDuty
autonomous
•/,
orLevy
(L)conventional
·/.
1 2 3 4
01.02 A.II.b)2.Other:
(continued ) aa)Notyethavinganypermanent teeth,ofaweightofnot
lessthan350kgbutnotmorethan450kginthecase
ofmaleanimals,orofnotlessthan320kgbutnot
morethan420kginthecaseoffemaleanimals (a)....16+(L)(*) (b)
bb)Other 16(c)+(L)(*) (d)(e)
BOther Free
01.03 Liveswine:
A.Domestic species :
Free FreeI.Pure-bred breedinganimals (a)
II.Other:
a)Sowshavingfarrowedatleastonce,ofaweightofnotlessthan16(L) 160kg—
b)Other 16(L)—
01.04B.Other
Livesheepandgoats:Free
A.Domesticspecies:
I.Sheep:
a)Pure-bred breedinganimals (a)Free Free
b)Other15—
II.Goats:
a)Pure-bred breedinganimals (a)5—
b)Other5—
01.05B.Other
Livepoultry,thatistosay,fowls,ducks,geese,turkeysandguineafowls:Free
A.Ofaweightnotexceeding 185g 12(L)—
B.Other:
II.Ducks12(L)
12(L)
III.Geese 12(L)—
IV.Turkeys 12(L)—
V.Guineafowls 12(L)—
01.06 Oth?rliveanimals :
A.Domestic rabbits 10 8
B.Pigeon* 12 10
C.Other Free (f)
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thelevyshallbeestablished inaccordance withtheprovisions setoutinProtocolNo1appendedtotheTradeAgreement betweentheEECandthe
SocialistFederalRepublicofYugoslavia .
(c)Thisrateisreducedto8%inrespectofyoungmaleanimalsofaweightofnotlessthan220kgbutnotmorethan300kg,intendedforfattening ,subject
tocertainconditions prescribed byArticle11(asamended )ofRegulaton (EEC)No805/68oftheCouncil,of27June1968.
(d)Arateof6%isapplicable withinthelimitsofanannualtariffquota,tobegrantedbythecompetent authorities oftheEuropean Communities ,of20000
heifersandcows(otherthanforslaughter )ofthefollowingbreeds:grey,brown,yellow,spottedSimmental andPinzgau.Qualification forquotaissubject
toconditions tobedetermined bythecompetent authorities ofthemember-state ofdestination :
(e)Arateof4%isapplicable withinthelimitsofanannualtariffquota,tobegrantedbythecompetent authorities oftheEuropean Communities ,of5000
bulls,cowsandheifers(otherthanforslaughter )ofthefollowing breeds:spottedSimmental ,SchwyzandFribourg .Toqualifyforthequota,animals
ofthebreedsspecifiedmustbecoveredbythefollowing documents :
—bulls: 'pedigreecertificate ;
—cowsandheifers:pedigreecertificate orherdbookentrycertificate attestingtothepurityofthebreed.
(f)SeeAnnex.
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/19
CHAPTER 2
MEATANDEDIBLE MEATOFFALS
Note
ThisChapterdoesnotcover:
(a)ProductsofthekindsdescribedinheadingsNos02.01,02.02,02.03,02.04and02.06,unfitorunsuitable for
humanconsumption ;
(b)Guts,bladdersorstomachsofanimals (headingNo05.04)andanimalblood(headingNo05.15);or
(c)Animalfat,otherthanproductsofheadingNo02.05(Chapter15).
Additional Notes
1.Thefollowing expressions shallhavethemeaningshereunder assignedtothem:
A."Carcasesofdomesticbovineanimals",forthepurposesofsubheading 02.01Alla):wholecarcasesof
theslaughtered animalsafterhavingbeenbled,eviscerated andskinned.Suchcarcasesareimportedwith
orwithouttheheads,withorwithoutthefeetandwithorwithouttheotheroffalsattached .Wherecarcases
areimportedwithouttheheads,thelattermusthavebeenseparatedfromthecarcaseattheatloido-occipital
joint.Whenimportedwithoutthefeet,thelattermusthavebeencutoffatthecarpo-metacarpian ortarso­
metatarsian joints;
B."Half-carcasesofdomesticbovineanimals",forthepurposesofsubheading 02.01AIIa):theproduct
resultingfromthesymmetrical divisionofthewholecarcasethroughthecentreofeachcervical,dorsal,
lumbarandsacralvertebraandthroughthecentreofthesternumandoftheischio-pubic symphysis;
C."Calfcarcases",forthepurposesofsubheading 02.01Alla)1aa)11:carcasesofanimalsofthedomestic
bovinespecieswiththetypicallightcolourofveal,weighingpercarcase130kgorless;
D."Calfhalf-carcases",forthepurposesofsubheading 02.01AIIa)1aa)11:half-carcases ofanimals
ofthedomesticbovinespecieswiththetypicallightcolourofveal,weighingperhalf-carcase 65kg
orless;
E."Unseparated calfforequarters ",forthepurposesofsubheading 02.01AIIa)1aa)22:thewholeofthe
frontpartofacalfcarcasecomprising allthebonesandthescrag,neckandshoulder,withamaximum
ofeightpairsofribsandaminimum offourpairsofribswithorwithoutthethinflank.Thesecutsmust
beofthetypicallightcolourofvealandweighnotmorethan60kg;
F."Separated calfforequarters ",forthepurposesofsubheading 02.01AIIa)1aa)22:thefrontpartofa
calfhalf-carcase comprising allthebonesandthescrag,neckandshoulder,withamaximum ofeightribs
andaminimum offourribswithorwithoutthethinflank.Thesecutsmustbeofthetypicallightcol­
ourofvealandweighnotmorethan30kg;
G."Unseparated calfhindquarters ",forthepurposesofsubheading 02.01AIIa)1aa)33:thewholeofthe
rearpartofacalfcarcasecomprising allthebonesandthethighsandloins,withaminimum offivepairs*
ofwholeorcutribswithorwithouttheknuckleandwithorwithoutthethinflanks.Thesecutsmustbe
ofthetypicallightcolourofvealandweighnotmorethan75kg.Theexpression istobeextendedtocover
thewholeofthefrontpartofacalfcarcasecomprising allthebonesandthescrag,neckandshoulder,
withmorethaneightpairsofribs;
H."Separated calfhindquarters ",forthepurposesofsubheading 02.01Alla)1aa)33:therearpartofacalf
half-carcase comprising allthebonesandthethighandloin,withaminimum offivewholeorcutribs
withorwithouttheknuckleandwithorwithoutthethinflanks.Thesecutsmustbeofthetypicallight
colourofvealandweighnotmorethan40kg.Theexpression istobeextendedtocoverthefrontpartof
acalfhalf-carcase comprising allthebonesandthescrag,neckandshoulder,withmorethaneightribs;
I]."Compensated quarters":
(a)forthepurposesofsubheading 02.01Alla)1bb)11:portionscomposed ofeither:
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthetenthrib;
andhindquarters comprising allthebonesandthethighandsirloin,andcutatthethirdrib;or
—forequarters comprising allthebonesandthescrag,neckandshoulder,andcutatthefifthrib,
withthewholeoftheflankandbreastattached;andhindquarters comprising allthebonesandthe
thighandsirloin,andcutattheeighthcutrib.
Theforequarters andthehindquarters constituting "compensated quarters"mustbeimportedatthe
sametimeandinequalnumbers,andthetotalweightoftheforequarters mustbethesameasthatof
thehindquarters ;adifference ofnotmorethan5%inthoseweightsisallowed;

NoL1/20 OfficialJournaloftheEuropeanCommunities 1.1.74
(,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 02.01A11a)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 02.06BIa)2aa)and02.06B1b)2aa),"baconsides"shallbetakento
meanpighalf-carcaseswithoutthehead,chaps,neck,feet,tail,flarefat,kidneys,tenderloin ,bladebone,
sternum,vertebralcolumn,pelvicboneanddiaphragm ;
B.Forthepurposesofsubheadings 02.06B1a)2bb)and02.06B1b)2bb),"spencers"shallbetakento
meanbaconsideswithouttheham,whetherornotboned;
C.Forthepurposesofsubheadings 02.06B1a)2cc)and02.06Blb)2cc),"3/4sides"shallbetakentomean
baconsideswithouttheshoulder,whetherornotboned;
D.Forthepurposesofsubheadings 02.06B1a)2cc)and02.06B1b)2cc),"middles"shallbetakentomean
baconsideswithoutthehamandtheshoulder,whetherornotboned.
3.Forthepurposesofsubheadings 02.06BIb)3aa),4aa),5aa),6aa)and7aa),productswhosewater/protein
ratiointhemeat(nitrogencontentmultiplied by6-25)ismorethan2-8shallbeconsidered asslightlydried
andslightlysmoked .
•/.RateofDuty
Heading
number Descriptionautonomous
°/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 13

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/21
RateoiDuty
Heading
number Descriptionautonomous
V»
orLevy
(L)conventional
•/.
1 2 3 4
02.01 A.II.Ofbovineanimals :
(continued) a)Ofdomesticbovineanimals :
1.Freshorchilled :
aa)Ofcalves;
11.Carcases andhalf-carcases 20+(L)(*)—
22.Separated orunseparated forequarters
33.Separated orunseparated hindquarters20+(L)(*)
20+(L)(*)—
bb)Ofadultanimals :
11.Carcases ,half-carcases or'compensated 'quarters :
aaa)Carcasesofaweightofnotlessthan180kg
butnotmorethan270kgandhalf-carcases
or'compensated 'quarters,ofaweightofnot
lessthan90kgbutnotmorethan135kg,
withalowdegreeofossification ofthe
cartilages (moreespecially thoseofthesym­
physispubisandthevertebralapophyses ),the
meatofwhichisofalightpinkcolourand
thefatofwhich,ofextremely finestructure ,
iswhitetolightyellowincolour(a) 20+(L)n (b)
bbb)Other 20+(L)H—
22.Forequarters :
aaa)Ofaweightofnotlessthan45kgbutnot
morethan68kg,withalowdegreeof
ossification ofthecartilages (moreespecially
thoseorthevertebralapophyses ),themeatof
whichisofalightpinkcolourandthefatof
which,ofextremely finestructure ,iswhiteto
lightyellowincolour(a) 20+(L)n (b)
bbb)Other 20+(L)(*)—
33.Hindquarters :
aaa)Ofaweightofnotlessthan45kgbutnot
morethan68kg(notlessthan38kgbutnot
morethan61kginthecaseof'Pistola'cuts),
withalowdegreeofossification ofthecar­
tilages (moreespecially thoseofthevertebral
apophyses ),themeatofwhichisofalight
pinkcolourandthefatofwhich,ofextremely
finestructure ,iswhitetolightyellowin
colour (a) 20+(L)n (b)
bbb)Other 20+(L)(*)—
cc)Othercutsofbeefandveal:
11.Unboned (bone-in ) 20+(L)(*)—
22.Bonedorboneless 20+(L)n—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thelevyshallbeestablished inaccordance withtheprovisions setoutinProtocolNo1appendedtotheTradeAgreement betweentheEECandthe
SocialistFederalRepublic ofYugoslavia .
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL1/22 OfficialJournaloftheEuropeanCommunities 1.1.74
•/.RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
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)n (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)n
20+(L)(*)
20+(L)(*)(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 andcutsofshoulders ,unboned (bone-in) 20(L)—
4.Loinsandcutsofloins,unboned (bone-in) 20(L)—
5.Belliesandcutsofbellies 20(L)—
6.Other 20(L)—
b)Other 7 5
IV.Other 20 20
B.Offals:
I.Forthemanufacture ofpharmaceutical products (c) Free Free
II.Other:
a)Ofhorses,asses,mulesandhinnies 16 13
b)Ofdomesticbovineanimals :
1.Livers 20 14
2.Other 20 12
c)Ofdomesticswine:
1.Headsandcutsofheads;necks 20(L) 12
2.Feetandtails 20(L) 12
(a)SeeAnnex.
(b)Entryunderthissubheading issubjecttotheproduction ofacertificate issuedonconditions laiddownbythecompetent authorities oftheEuropeanCommunities .
(c)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsdutv.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/23
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
·/.
1 2 3 4
02.01
(continued )
02.02B.II.c)3.Kidneys
4.Livers
5.Hearts,tonguesandlungs
6.Livers,hearts,tonguesandlungsattachedtothetrachea
andgullet
7.Other
d)Other
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%chickens'
c)Pluckedanddrawn,withoutheadsandfeetandwithouthearts,
liversandgizzards,knownas'65%chickens'
II.Ducks :
a)Plucked,bled,guttedbutnotdrawn,withheadsandfeet,known
as'85%ducks'
b)Pluckedanddrawn,withoutheadsandfeetbutwithhearts,
liversandgizzards,knownas'70%ducks'
c)Pluckedanddrawn,withoutheadsandfeetandwithout
hearts,liversandgizzards,knownas'63%ducks'
III.Geese:
a)Plucked,bled,notdrawn,withheadsandfeet,knownas
'82%geese'
b)Pluckedanddrawn,withoutheadsandfeet,withorwithout
heartsandgizzards,knownas'75%geese'
IV.Turkeys
V.Guineafowls20(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)12
14
12
12
12
6
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:
Î.Ofgeese
2.Ofturkeys
3.Ofotherpoultry
e)Legsandcutsoflegs:
1.Ofgeese18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)—

NoL1/24 OfficialJournaloftheEuropeanCommunities 1.1.74
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)
5(L)
16(L)—
02.03 Poultryliver,fresh,chilled,frozen,saltedorinbrine:
A.Foiegras(gooseorduck)
B.Other5
14
02.04 Othermeatandediblemeatoffals,fresh,chilledorfrozen:
A.Ofdomesticpigeonsanddomesticrabbits
B.Ofgame
C.Other:
I.Whaleandsealmeat;frogs'legs
II.Other ·13
7
19
1913
5
10
14
02.05 Pigfatfreeofleanmeatandpoultryfat(notrenderedorsolvent­
extracted),fresh,chilled,frozen,salted,inbrine,driedorsmoked :
A.Back-fat :
I.Fresh,chilled,frozen,saltedorinbrine
II.Driedorsmoked
B.Pigfat,otherthanthatfallingwithinsubheading A
C.Poultryfat22(L)
22(L)
22(L)
22(L)—
02.06Meatandediblemeatoffals(exceptpoultryliver),salted,inbrine,dried
orsmoked :
A.Horsemeat ,salted,inbrineordried
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.Other16
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)
25(L)13

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/25
Heading
number DescriptionRateofDuty
autonomous
%
orLevy
(L)conventional
%
1 2 3 4
02.06 B.Lb)Driedorsmoked :
(continued )1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
flarefat 25(L)—
2.Baconsides,spencers,3/4sidesandmiddles :
aa)Baconsides 25(L)—
bb)Spencers 25(L)—
cc)3/4sidesandmiddles 25(L)—
3.Hamsandcutsofham,unboned (bone-in):
aa)Slightlydriedorslightlysmoked 25(L)—
bb)Other 25(L)—
4.Shoulders (fores)andcutsofshoulders ,unboned (bone-in):
aa)Slightlydriedorslightlysmoked 25(L)—
bb)Other 25(L)—
5.Loinsandcutsofloins,unboned (bone-in):
aa)Slightlydriedorslightlysmoked 25(L)—
bb)Other 25(L)—
6.Bellies(streaky)andcutsofbellies:
aa)Slightlydriedorslightlysmoked 25(L)—
bb)Other 25(L)—
7.Other:
aa)Slightlydriedorslightlysmoked 25(L)—
bb)Other 25(L)—
11.Ediblemeatoffals:
a)Headsandcutsofheads;necks 25(L)—
b)Feetandtails 25(L)—
c)Kidneys 25(L)—
d)Livers 25(L)—
e)Hearts,tonguesandlungs 25(L)—
f)Livers,hearts,tonguesandlungsattachedtothetracheaand
gullet 25(L)—
g)Other 25(L)—
C.Other:
LOfdomestic bovineanimals :
a)Meat:
1.Unboned (bone-in ) 24+(L)n—
2.Bonedorboneless24+(L)(*)—
b)Offals 24 —
II.Other 24 —
(*)Inccrtainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL1/26 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 3
FISH,CRUSTACEANS ANDMOLLUSCS
Note
ThisChapterdoesnotcover:
(a)Marinemammals (headingNo01.06)ormeatthereof(headingNo02.04or02.06);
(b)Fish(includingliversandroesthereof),crustaceans andmolluscs ,dead,unfitorunsuitable forhumanconsump­
tionbyreasonofeithertheirspeciesortheircondition (Chapter5);or
(c)Caviarorcaviarsubstitutes (headingNo16.04).
•/.RateofDuty
Heading
number Descriptionautonomo«
•/·
orLevy
(L)conventional
•/.
1 2 3 4
03.01 Fish,fresh(liveordead),chilledorfrozen:
A.Freshwater fish:
I.Troutandothersalmonidae :
a)Trout 16 12
b)Salmon 16 8
c)Lakewhitefish Free 8
d)Other Free 10
II.Eels 10 5
III.Carp 10 8
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(b)(c)
bb)Frozen 20(a)(b)15(b)(c)
b)Sprats:
1.From15Februaryto15June Free Free
2.From16Juneto14February 20(a) 13
(a)Totalsuspension foranindefinite period.
(b)Subjecttocompliance withthereferenceprice.Acountervailing taxisprovidedforinthecaseofnon-compliance withthereferenceprice.
(c)Dutyexemption withinthelimitsofanannualtariffquotaof46000metrictonstobegrantedbythecompetent authorities oftheEuropeanCommunitiei
andsubjecttocompliance withthereference price.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/27
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
3 4 1 2
03.01
(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)B.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)Weighing notmorethan10kgeach
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)
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
8e
8
8
825
25
15
15
15
15
15
15
15
1515
15
15
15
(a)Entryunderthissubheading issubjecttoconditions 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%inrespectofpikeddog-fish (Squalusacanthias )withinthelimitsofanannualtariffquotaof2500metrictonstobegranted
bythecompetent authorities oftheEuropean Communities .

NoL1/28 OfficialJournaloftheEuropean Communities 1.1.74
•/«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)Freshorchilled18 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)Dutyexemptionwithinthelimitsofanannualtariffquotaof34000metrictonstobegrantedbythecompetentauthoritiesoftheEuropeanCommunities .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/29
Heading
number DescriptionRateofDuty
autonomous
•/»
orLevy
(L)conventional
·/.
1 2 3 4
03.02 A.I.c)Anchovies (Engraulis sp.p.) 15 10
(continued ) d)Commonhalibut (Hippoglossus vulgaris ) 15 —
e)Salmon,saltedorinbrine 15 11
f)Other 15 12
II.Fillets:
a)Ofcod 20(a) 20
b)Ofsalmon,saltedorinbrine 18 15
c)OflesserorGreenland halibut (Hippoglossus reinhardtius ),
saltedorinbrine 18 15
d)Other 18 16
B.Smoked,whetherornotcookedbeforeorduringthesmokingprocess :
I.Herring 16 10
II.Salmon 16 13
III.LesserorGreenland halibut (Hippoglossus reinhardtius ) 16 15
IV.Common halibut (Hippoglossus vulgaris ) 16 16
V.Other 16 14
C.Liversandroes 15 11
D.Fishmeal 15 13
03.03 Crustaceans andmolluscs,whetherinshellornot,fresh(liveordead),
chilled,frozen,salted,inbrineordried;crustaceans ,inshell,simply
boiledinwater:
A.Crustaceans :
I.Crawfish 25 (b)
II.Lobsters (Homarus sp.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
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.

NoL1/30 OfficialJournaloftheEuropeanCommunities 1.1.74
•/.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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/31
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 "specialmilkforinfantsasusedinsubheading 04.02B1a),shallbetakentomeanproducts
freefrompathogenic andtoxigenicgermsandcontaining pergrammelessthan10,000revivifiable aerobic
bacteriaandlessthan2coliformbacteria
3.Forthepurposeofcalculating thefatcontentofproductsfallingwithinsubheadings 04.02Bib)andBIIb)
theweightofanyaddedsugarshallbedisregarded .
4.Theexpression "wholecheeses",asusedinsubheading 04.04Ala,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 putupinindividualportionsorinslices
andpackedinoneofthefollowing forms:
(a)Inboxes(includingspecialpackingsofartificialplasticmaterialhavingaspecialcompartment foreach
portion):
—containingatleast3butnotmorethan12individualportions,ofanaggregatenetweightnotexceeding
250g;or
—ofanetcapacitynotexceeding 56g;
(b)Incircularorpolygonalboxes(otherthanrectangular )containing atleast12individualportionsofan
aggregate netweightofnotlessthan450gbutnotmorethan1,000g;
(c)Intheformofsliceswrappedseparatelyinaluminium foilorinartificialplasticmaterial,thenetweight
ofeachslicenotexceeding 30g.

NoL1/32 OfficialJournaloftheEuropean Communities 1.1.74
7.Forthepurposesofsubheadings 04.04AIa),AIb)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
Vo
orLevy
(L)conventional
•/.
1 2 3 4
04.01 Milkandcream,fresh,notconcentrated orsweetened :
A.Ofafatcontent,byweight,notexceeding 6°/o:
I.Yoghourt ,kephir,curdledmilk,whey,buttermilk andotherfer­
mentedoracidifiedmilk:
a)Inimmediate packingsofanetcapacityof2litresorless 16(L)—
b)Other 16(L)—
II.Other:
a)Inimmediate packingsofanetcapacityof2litresorlessandof
afatcontent,byweight:
1.Notexceeding4% 16(L)—
2.Exceeding 4% 16(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 4% 16(L)—
2.Exceeding 4% 16(L)—
B.Other,ofafatcontent,byweight:
I.Exceeding 6%butnotexceeding 21% 16(L)—
II.Exceeding 21°/obutnotexceeding 45°/o 16(L)—
III.Exceeding 45% 16(L)—
04.02 Milkandcream,preserved ,concentrated orsweetened :
A.Notcontaining addedsugar:
•I.Whey 18(L)—
II.Milkandcream,inpowderorgranules :
a)Inimmediate packingsofanetcapacityof2-5kgorlessand
ofafatcontent,byweight:
1.Notexceeding 1-5% 18(L)—
2.Exceeding 1-5%butnotexceeding 27% 18(L)—
3.Exceeding 27°/obutnotexceeding 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)—

1.1.74 OfficialJournaloftheEuropean Communities NoL1/33
•/.
•/.RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
04.02
(continued )A.III.Milkandcream,otherthaninpowderorgranules :
a)Inhermetically sealedcansofanetcapacityof454gorless,or
inglasscontainers ofacapacityof0-5litreorlessandofafat
content,byweight,notexceeding 11%:
1.Ofafatcontent,byweight,notexceeding 8-9% 18(L)—
2.Other 18(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 45°/o 18(L)—
2.Exceeding 45°/o 18(L)—
B.Containing addedsugar:
I.Milkandcream,inpowderorgranules :
a)Specialmilkforinfants,inhermetically sealedcansofanet
capacityof500gorlessandofafatcontent,byweight(a):
1.Exceeding 10%butnotexceeding 11% 23(L)—
2.Exceeding 14-5%butnotexceeding 15-5% 23(L)—
3.Exceeding 17%butnotexceeding 18% 23(L)—
4.Exceeding 23%butnotexceeding 24% 23(L)—
b)Other:
1.Inimmediate packingsofanetcapacityof2-5kgorlessand
ofafatcontent,byweight:
aa)Notexceeding 1-5% 23(L)—
bb)Exceeding 1-5%butnotexceeding 27% 23(L)—
cc)Exceeding 27% 23(L)—
2.Other,ofafatcontent,byweight:
aa)Notexceeding 1-5% 23(L)—
bb)Exceeding 1-5%butnotexceeding 27% 23(L)—
cc)Exceeding 27% 23(L)—
II.Milkandcream,otherthaninpowderorgranules :
a)Inhermetically sealedcansofanetcapacityof454gorless
andofafatcontent,byweight,notexceeding 9·5% 23(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 45% 23(L)—
2.Exceeding 45% 23(L)—
04.03 Butter:
A.Ofafatcontent,byweight,notexceeding 85% 24(L)—
B.Other 24(L)
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/34 OfficialJournaloftheEuropean Communities 1.1.74
•/.
•/.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:
1.151-68UA(*)ormore,butlessthan171-68UA(*) 23(L) (a)
2.171-68UA(*)ormore 23(L) (a)
b)Piecespackedinvacuumorininertgas:
1.Withrindonatleastoneside,ofanetweight:
aa)Ofnotlessthan1kgbutlessthan5kgandofafree­
at-frontier valueofnotlessthan171-68UA(*)butless
than199-68UA(*)per100kgnetweight 23(L) (a)
bb)Ofnotlessthan450gandofafree-at-frontier value
ofnotlessthan199-68UA(*)per100kgnetweight..23(L) (a)
2.Other,ofanetweightofnotlessthan75gbutnotmore
than250gandofafree-at-frontier valueofnotlessthan
219-68UA(*)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.Processedcheese,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%inrespectoftheaggregateofportionsor
slices 23(L)—
b)Notexceeding 48%inrespectof5/6thsoftheaggregate of
portionsorslicesandnotexceeding 56%inrespectofthe
remaining l/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 valueshallbereducedby17-68UAper100kgnet.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/35
•/.
•/.Heading
number DescriptionRateofDuty
autonomous
•/.
orLevy
(L)conventional
•/.
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)Exceeding47%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 packingsofanetcapacitynotexceeding23(L) 500g
2.Other 23(L)—
II.Other:
a)Gratedorpowdered 23(L)—
b)Other 23(L)—
04.05 Birds'eggsandeggsyolks,fresh,driedorotherwisepreserved,sweetened
ornot:
A.Eggsinshell,freshorpreserved :
LPoultryeggs:
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)Onlypoultryeggswhichfulfiltheconditions stipulatedbythecompetent authorities oftheEuropeanCommunities areeligibleforentryunderthissubheading .
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/36 OfficialJournaloftheEuropeanCommunities 1.1.74
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
•/.
orLevy
(L)conventional
•/·
1 2 3 4
05.01 Humanhair,unworked ,whetherornotwashedorscoured;wasteof
humanhair Free Free
05.02 Pigs',hogs'andboars'bristlesorhair;badgerhairandotherbrush
makinghair;wasteofsuchbristlesandhair Free Free
05.03 Horsehair andhorsehair waste,whetherornotputuponalayeror
betweentwolayersofothermaterial :
A.Neithercurlednorputuponalayerorbetweentwolayersofother
material Free Free
B.Other 3 1
05.04 Guts,bladdersandstomachsofanimals (otherthanfish),wholeand
piecesthereof Free Free
05.05 Fishwaste Free Free
05.06 Sinewsandtendons;paringsandsimilarwaste,ofrawhidesorskins Free Free

1.1.74 OfficialJournalofthieEuropeanCommunities NoL1/37
•/.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;clawsandwasteoftortoise-shell Free —
05.12 Coralandsimilarsubstances ,unworked orsimplypreparedbutnot
otherwise worked;shells,unworked orsimplypreparedbutnotcutto
shape;powderandwasteofshells Free Free
05.13 Naturalsponges:
A.Raw Free —
B.Other8 —
05.14 Ambergris ,castoreum ,civetandmusk;cantharides ;bile,whetherornot
dried;animalproducts,fresh,chilledorfrozen,orotherwiseprovisionally
preserved ,ofakindusedinthepreparation ofpharmaceutical products ..Free Free
05.15 Animalproductsnotelsewhere specifiedorincluded;deadanimalsof
Chapter 1orChapter3,unfitforhumanconsumption :
A.Fish,crustaceans andmolluscs :
I.Fishofalengthof6cmorlessandshrimpsandprawns,dried 5 —
II.Other Free (a)
B.Other Free (a)
a)SeeAnnex.

NoL1/38 OfficialJournaloftheEuropeanCommunities 1.1.74
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
•/.
orLevy
(L)conventional
•/.
1 2 3 4
06.01 Bulbs,tubers,tuberousroots,corm.s,crownsandrhizomes,dormant,in
growthorinflower:
A.Dormant
B.Ingrowthorinflower:10 8
I.Orchids,hyacinths ,narcissiandtulips 18 15
II.Other 15 10
06.02 Otherliveplants,including trees,shrubs,bushes,roots,cuttingsand
slips:
A.Unrootedcuttingsandslips:
I.Ofvines Free —
II.Other 12 —
B.Vineslips,graftedorrooted 3 —
C.Pineapple plants Free Free
D.Other 15 13
06.03 Cutflowersandflowerbudsofakindsuitableforbouquetsorfor
ornamental purposes,fresh,dried,dyed,bleached,impregnated orother­
wiseprepared :
A.Fresh:
I.From1Juneto31October 24 24
II.From1November to31May 20 17
B.Other 20 —

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/39
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

NoL1/40 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 7
EDIBLE VEGETABLES ANDCERTAIN ROOTSANDTUBERS
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
07.01and07.03,otherthan:
(a)Driedleguminous vegetables ,shelled(headingNo07.05);
(b)Groundsweetpeppers (headingNo09.04);
(c)Floursofthedriedleguminous vegetables ofheadingNo07.05(headingNo11.03);
(d)Flour,mealandflakesofpotato(headingNo11.05).
Additional Note
Theexpression "cultivatedmushrooms ",asusedinsubheading 07.01QI,shallbetakentoapplyonlytothefol­
lowingcultivated mushrooms ofthePsalliota(Agaricus)species:hortensis ,albaordisporaandsubedulis .Other
species,includingthosecultivatedartificially (forexample,Rhodopaxillus nudusandPolypurus tuberaster),fall
withinsubheading 07.01QIII.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
07.01 Vegetables ,freshorchilled:
A.Potatoes :
I.Seedpotatoes (a) 10 9
II.Newpotatoes :
a)From1Januaryto15May 15 —
b)From16Mayto30June 21 —
III.Other:
a)Forthemanufacture ofstarch(a) 9 —
b)Other 18 —
B.Cabbages ,cauliflowers andBrusselssprouts:
I.Cauliflowers :
a)From15Aprilto30November17
withamin.
of2UA
per100kg
net
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/41
•/.RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/·
1 2 3 4
07.01
(continued )B.I.b)From1December to14April 12
withamin.
of1-40UA
per100kg
gross
II.Whitecabbagesandredcabbages 15
withamin.
of0-50UA
per100kg
gross
III.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—
E.Chard(orwhitebeet)andcardoons 13—
F.Leguminous vegetables ,shelledorunshelled :
I.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—

NoL1/42 OfficialJournaloftheEuropeanCommunities 1.1.74
Vo
•/.RateofDuty
Heading
number Descriptionautonomous
V«
orLevy
(L)conventional
*/·
1 2 3 4
07.01 G.II.Carrotsandturnips 17—
(continued )III.Horse-radish (Cochlearia armoracia )
IV.Other17
1715
H.Onions,shallotsandgarlic 12 12
IJ.Leeksandotheralliaceousplants(forexample,chives,Welshonions).. 13
K.Asparagus 16 16
L.Artichokes 13—
M.Tomatoes :
I.From1November to14May 11
withamin.
of2UA
per100kg
net(a)
II.From15Mayto31October 18
withamin.
of3-50UA
per100kg
net(a)
N.Olives:
I.Forusesotherthantheproduction ofoil(b) 7—
II.Other 7+(L)—
O.Capers 7—
P.Cucumbers andgherkins :
I.Cucumbers ,from16Mayto31October 20 20
II.Other 16—
Q.Mushrooms andtruffles:
I.Cultivated mushrooms 16—
II.Chantarelles andflapmushrooms 10 7
III.Other 10 8
R.Fennel 12 10
S.Sweetpeppers 11 9
T.Other 16—
07.02 Vegetables (whetherornotcooked),preservedbyfreezing:
A.Olives 19 19
B.Other 19 18
fa)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/43
•/.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
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,excluding sweetpotatoes 6(L) 6
B.Other 6(b) 6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutyratereducedto3%(suspension )foranindefinite period.

NoL1/44 OfficialJournaloftheEuropeanCommunities 1.1.74
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.Cashewnuts 5 2-5
G.Brazilnuts 5 Free
H.Other 12 6
08.02 Citrusfruit,freshordried:
A.Oranges :
I.Sweetoranges,fresh:
a)From1Aprilto15October 15(c) 15
b)From16Octoberto31March 20(c)—
II.Other:
a)From1Aprilto15October 15 15
b)From16Octoberto31March 20 —
B.Mandarins andsatsumas ;clementines ,tangerines ,andothersimilar
citrushybrids 20(c)
C.Lemons8(c)—
D.Grapefruit 12 6
E.Other16 —
08.03 Figs,freshordried:
A.Fresh
B.Dried7
10—
(a)Dutyexemption grantedintheFederalRepublicofGermanywithinthelimitsofatariffquota.
(b)SeeAnnex.
(c)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/45
•/.RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
08.04 Grapes,freshordried:
A.Fresh:
I.Tablegrapes:
a)From1November to14July
b)From15Julyto31October
II.Other:18(a)
22(a)—
a)From1November to14July 18(a)—
b)From15Julyto31October 22(a)—
B.Dried:
I.Inimmediate containers ofanetcapacityof15kgorless 9 6
II.Other 9 6
08.05
08.06NutsotherthanthosefallingwithinheadingNo08.01,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:Free
7
8
7
2
4
3
4Free
7
8
3
1-5
I.Ciderapples,inbulk,from16September to15December 10
withamin.
of0-50UA
per100kg
net9
withamin.
of0-45UA
per100kg
net
II.Other:
a)From1Augustto31December14
withamin.
of2-40UA
per100kg
net(a)14
withamin.
of2-40UA
per100kg
net
b)From1Januaryto31March 10
withamin.
of1-70UA
per100kg
net(a)10
withamin.
of1-70UA
per100kg
net
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

NoL1/46 OfficialJournaloftheEuropean Communities 1.1.74
•/.RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
08.06
(continued )A.II.c)From1Aprilto31July
B.Pears:8
withamin.
of1-40UA
per100kg
net(a)8
withamin.
of1-40UA
per100kg
net
I.Perrypears,inbulk,from1Augustto31December 13
withamin.
of2UA
per100kg
net9
withamin.
of0-45UA
per100kg
net
II.Other:
a)From1Januaryto31July10
withamin.
of1-50UA
per100kg
net(a)10
withamin.
of1-50UA
per100kg
net
b)From1Augustto31December 13
withamin.
of2UA
per100kg
net(a)13
withamin.
of2UA
per100kg
net
C.Quinces 9. —
08.07 Stonefruit,fresh:
A.Apricots 25
B.Peaches,includingnectarines 22(a)—
C.Cherries :
I.From1Mayto15July 15
withamin.
of3UA
per100kg
net(a)
II.From16Julyto30April 15(a) 15
D.Plums:
I.From1Julyto30September 15
withamin.
of3UA
per100kg
net(a)
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/47
RateofDuty
Heading
number Descriptionautonomous
·/#
orLevy
(L)conventional
•/.
1 2 3 4
08.07
(continued )D.II.From1Octoberto30June
E.Other10(a)
1510
08.08 Berries,fresh:
A.Strawberries :
I.From1Mayto31July 16
withamin.
of3UA
per100kg
net
II.From1Augustto30April 16 14
B.Cranberries 9 Free
C.Bilberries 9 7
D.Raspberries ,blackcurrantsandredcurrants 12 11
E.Papaws 12(b) 6
F.Other 12 —
08.09 Otherfruit,fresh 11 —
08.10 Fruit(whetherornotcooked),preserved byfreezing,notcontaining added
sugar:
A.Strawberries ,raspberries ,blackcurrantsandredcurrants 20 18
B.Other 20 —
08.11 Fruitprovisionally preserved (forexample,bysulphurdioxidegas,in
brine,insulphurwaterorinotherpreservative solutions),butunsuitable
inthatstateforimmediate consumption :
A.Apricots
B.Oranges16
16—
C.Papaws 11 5-5
D.Other 11 —
08.12 Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,
08.04or08.05:
A.Apricots 9 7
B.Peaches,including nectarines 9 7
C.Prunes 18 16
D.Applesandpears 10 8
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
(b)Dutyratereducedto3%(suspension )foranindefinite period.

NoL1/48 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
•/.
1 2 3 4
08.12
(continued )E.Papaws
F.Fruitssalads:
I.Notcontaining prunes3
94
8
II.Containing prunes 12 12
G.Other 8 6
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,dried,orprovisionally
preserved inbrine,insulphurwaterorinotherpreservative solutions.... 2 —

1.1.74 OfficialJournaloftheEuropean Communities NoL1/49
CHAPTER 9
COFFEE,TEA,MATEANDSPICES
Notes
1.MixturesoftheproductsofheadingsNos09.04to09.10aretobeclassifiedasfollows :
(a)Mixturesoftwoormoreoftheproductsfallingwithinthesameheadingaretobeclassifiedinthatheading
and,ifthatheadingcontainssubheadings ,underthesubheading applicable totheconstituent bearingthe
highestrateofduty,thisratebeingchargeable onthewholemixture .
(b)Mixturesoftwoormoreoftheproductsfallingwithindifferentheadingsaretobeclassifiedunderheading
No09.10.
Theadditionofothersubstances totheproductsofheadingsNos09.04to09.10(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.
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
•/»
1 2 3 4
09.01 Coffee,whetherornotroastedorfreedofcaffeine;coffeehusksand
skins;coffeesubstitutes containing coffeeinanyproportion :
A.Coffee:
I.Unroasted :
a)Notfreedofcaffeine 12(a) 9-6
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(b) 11-5
B.Other 10-8(c) 9
(a)Dutyratereducedto7%(suspension )foranindefinite period.
(b)Dutyratereducedto5%(suspension )foranindefinite period.
(c)Totalsuspension foranindefinite period.

NoL1/50 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
09.03 Maté 25 Free
09.04 Pepperofthegenus'Piper';pimentoofthegenus'Capsicum'orthegenus
'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.Ground25(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 )foranindefiniteperiod.
(c)Dutyratereducedto8%(suspension )foranindefiniteperiod.
(d)Dutyratereducedto12%(suspension )foranindefiniteperiod.
(e)Totalsuspension foranindefiniteperiod.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/51
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
09.09 Seedsofanise,badian,fennel,coriander,cumin,carawayandjuniper:
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 )
b)OtherFree
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 isubjecttoconditions tobedetermined bythecompetent authorities .
(b)SeeAnnex.

NoL1/52 OfficialJournaloftheEuropeanCommunities 1.1.74
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),B1a)andBIIa):rice,thegrainsofwhichareofalengthnot
exceeding 5-2mmandofalength/widthratiooflessthan2;
(b)"Longgrainedrice''''(10.06A1b),Allb),Bib)andB11b):rice,thegrainsofwhichareofalength
exceeding 5~2mm;
(c)"Paddyrice"(10.06AI):ricewhichhasretaineditshuskafterthreshing;
(d)"Huskedrice"(10.06A11):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,thewholeofthegerminthecaseoflongorsemi-longgrainedrice,andatleastpartthereofin
thecaseofroundgrainedrice,havebeenremoved,butinwhichlongitudinal whitestriationsmayremainon
notmorethan10%ofthegrains;
(g)"Brokenrice"(10.06C):grainfragmentsthelengthofwhichdoesnotexceedthreequartersoftheaverage
lengthofthewholegrain.
3.Leviesapplicable tomixturesofcereals:
A.Thelevyapplicable tomixturescomposed oftwoofthecerealsfallingwithinheadingsNos10.01to10.05
and10.07shallbethatapplicable :
(a)tothecomponent cerealpredominating byweight,whenthatcerealrepresentsatleast90%ofthe
weightofthemixture;
(b)tothecomponent cerealliabletothehigherlevy,whenneitherofthetwocomponent cerealsrepresents
atleast90%oftheweightofthemixture .
B.Whereamixtureiscomposed ofmorethantwoofthecerealsfallingwithinheadingsNos10.01to10.05
and10.07,andwhereseveralcerealseachrepresentmorethan10%oftheweightofthemixture,thelevy
applicable tothemixtureshallbethehighestoftheleviesapplicable tosuchcereals,evenwhentheamount

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/53
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 representsatleast90%
oftheweightofthemixture .
F.Wherethismethodofassessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbe
thatdetermined bythetariffclassification ofthemixtures .
RyeRateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/»
1 2 3 4
10.01 Wheatandmesiin(mixedwheatandrye):
A.Commonwheat,andmesiin 20(L)
B.Durumwheat 20(L)—
10.02 16(L)—
10.03 Barley 13(L)—
10.04 Oats 13(L)—
10.05 Maize:
A.Hybrid,forsowing (a) Free(b) 4
B.Other 9(L)—
10.06 Rice:
A.Paddyrice;huskedrice:
I.Paddyrice:
a)Roundgrained 12(L)—
b)Longgrained 12(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Asfrom1July1972incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

NoL1/54 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
10.06 A.II.Huskedrice:
(continued )a)Roundgrained
b)Longgrained
B.Semi-milled orwhollymilledrice:
I.Semi-milled rice:12(L)
12(L)—
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)—

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/55
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:

NoL1/56 OfficialJournaloftheEuropeanCommunities 1.1.74
(b)inthecaseofothercerealproducts ,atleast95%byweightpassesthroughasilkgauzeorman-made textile
sievewithanapertureof1-25mm.
2.ProductsfromthemillingofthecerealsofthisChapterwhichhavebeenpelletisedeitherdirectlybycompression
orbytheadditionofabinderinaproportion ofupto3%byweightaretobeclassifiedinsubheading 11.02F.
RateofDuty
Heading
number Descriptionautonomous
•/»
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.A4illetflour8(L)—
IJ.Canaryseedflour 8(L) — .
K.Grainsorghumflour 8(L)—
L.Other8(L)—
11.02 Cerealgroatsandcerealmeal;otherworkedcerealgrains (forexample,
rolled,flaked,polished,pearledorkibbled,butnotfurtherprepared),
excepthusked,glazed,polishedorbrokenrice;germofcereals,whole,
rolled,flakedorground:
A.Cerealgroatsandcerealmeal:
I.Wheat:
a)Durumwheat 30(L)—
b)Common wheat 30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats23(L)—
V.Maize:
a)Ofafatcontentnotexceeding 1-5%byweight:
1.Forthebrewingindustry (b) 23(L)—
2.Other 23(L)—
b)Other 23(L)—
(a)Theautonomous dutyforflourofmeslin(mixedwheatandrye)is13%.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/57
Heading
number DescriptionRateofDuty
autonomous
Vo
orLevy
(L)conventional
•/«
1 2 3 4
11.02 A.VI.Rice 23(L)
(continued)VII.Buckwheat 23(L)—
VIII.Millet 23(L)—
IX.Grainsorghum 23(L)—
X.Other 23(L)—
B.Hulledgrains(shelledorhusked),whetherornotslicedorkibbled :
I.Barley,oats,buckwheat andmillet:
a)Hulled (shelledorhusked):
1.Barley 23(L)—
2.Oats:
aa)Clippedoats 23(L)—
bb)Other 23(L)—
3.Buckwheat23(L)—
4.Millet23(L)—
b)Hulledandslicedorkibbled('Grütze'or'grutten'):
1.Barley 23(L)—
2.Oats:23(L)—
3.Buckwheat23(L)—
4.Millet23(L)—
II.Othercereals :
a)Wheat30(L)—
b)Rye 25(L)—
c)Maize23(L)—
d)Grainsorghum23(L)—
e)Other23(L)—
C.Pearledgrains:
I.Wheat 30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats 23(L)—
V.Maize23(L)—
VI.Buckwheat23(L)—
VII.Millet23(L)—
VIII.Grainsorghum 23(L)—
IX.Other23(L)—
D.Grainsnototherwise workedthankibbled :
I.Wheat30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats23(L)—
V.Maize23(L)—
.VI.Buckwheat23(L)—

NoL1/58 OfficialJournaloftheEuropeanCommunities 1.1.74
Heading
number DescriptionRateofDuty
autonomous
•/,
orLevy
autonomous
(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)—
II.Other 30(L)—
11.03 Floursoftheleguminous vegetables fallingwithinheadingNo07.05:
A.Ofpeas,beansorlentils 17 12
B.Other 12

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/59
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
%
1 2 3 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 .

NoL1/60 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 12
OILSEEDSANDOLEAGINOUS FRUIT;MISCELLANEOUS GRAINS ,SEEDSANDFRUIT;
INDUSTRIAL ANDMEDICAL PLANTS ;STRAWANDFODDER
Notes
1.HeadingNo12.01istobetakentoapply,interalia,toground-nuts ,soyabeans,mustardseeds,oilpoppyseeds,
poppyseedsandcopra.ItistobetakennottoapplytococonutsorotherproductsofheadingNo08.01orto
olives(Chapter7orChapter20).
2.ForthepurposeofheadingNo12.03,beetseeds,grassandotherherbageseeds,seedsofornamental flowers
vegetableseeds,seedsofforesttrees,seedsoffruittrees,seedsofvetchesandoflupinesaretoberegardedas
seedsofakindusedforsowing.
HeadingNo12.03is,however,tobetakennottoapplytothefollowingevenifforsowing:
(a)Leguminous vegetables (Chapter7);
(b)SpicesandotherproductsofChapter9;
(c)Cereals (Chapter10);or
(d)ProductsfallingwithinheadingNo12.01or12.07.
3.HeadingNo12.07istobetakentoapply,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 amountisprovidedforinadditiontothecustomsduty.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/61
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
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,beinggoodsofakindusedprimarily inperfumery ,in
"pharmacy ,orforinsecticidal ,fungicidal orsimilarpurposes ,freshor
dried,whole,cut,crushed,groundorpowdered :
A.Pyrethrum (flowers,leaves,stems,peelandroots) 3 3
B.Liquorice roots 2—
C.Tonquin beans 3 8
D.Other Free (a)
12.08 Locustbeans,freshordried,whetherornotkibbledorground,butnot
furtherprepared ;fruitkernelsandothervegetableproductsofakind
usedprimarilyforhumanfood,notfallingwithinanyotherheading :
A.Locustbeans
B.Locustbeanseeds:8 —
I.Notdecorticated ,crushedorground 2 —
II.Other 9—
(a)SeeAnnex.

NoL1/62 OfficialJournaloftheEuropeanCommunities 1.1.74
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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/63
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
•/,
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 ,pectiantes andpectates;
agar-agar andotheimucilages andthickeners ,derivedfromvegetable
products :
A.Vegetable sapsandextracts :
I.Opium Free Free
II.Aloesandmanna Free Free
(a)SeeAnnex.

NoL1/64 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
13.03
(continued)A.III.Ofquassiaamara
IV.Ofliquorice3
101-5
5
V.Ofpyrethrum andoftherootsofplantscontaining rotenone 5 5
VI.Ofhops 6 5
VII.Intermixtures ofvegetableextracts,forthemanufacture ofbev­
eragesoroffoodpreparations 10 5
VIII.Other:
a)Medicinal 6 2-5
b)Other Free Free
B.Pecticsubstances ,pectinates andpectates :
I.Dry 24 (a)
II.Other 14—
C.Agar-agar andothermucilages andthickeners ,derivedfromvegetable
products :
I.Agar-agar i 4 2-5
II.Mucilages andthickeners extracted fromlocustbeansorlocust
beanseeds 6 3
III.Other Free Free
(a)SecAnnex .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/65
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
•/.
orLevy
(L)conventional
•/.
2
14.01
Free
2
1Free
3
2
Free
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,

NoL1/66 OfficialJournaloftheEuropean Communities 1.1.74
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.
V
Additional Notes
1.ForthepurposesofbeadingNo15.07:
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,
excludingre-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)anextinction coefficientvariation ,inthe270nmrange,higherthan0-01butnothigherthan0-16.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/67
Thisvariation isdefinedby:
AK=Km-0-5(Km_4+Km+<),where
Km istheextinction coefficient atthewavelength ofthemaximum oftheabsorption
curveinthe270nmrangeand
iCm_4andKm+4aretheextinction coefficients atwavelengths 4nmlowerandhigher,respectively
thanthatofKm;
(d)nopositivereactionofoilsfromoliveresidues .
C.Subheading 15.07Alb)coversoliveoilhaving:
(a)thecharacteristics mentioned inparagraphs 2B(a)to(c)andapositivereactionofoilsfromolive
residues;or
(b)thecharacteristics mentioned inparagraph 2B(a)andaK270extinction coefficient higherthan1-10
butnothigherthan2-00,andanextinction coefficient variationinthe270nmrangenothigher4han 0-20.
D."Virginoliveoil"meansnaturaloliveoilobtainedexclusively bymechanical processes ,includingpressure,
butdoesnotincludemixtureswitholiveoilobtainedotherwise .
J.Subheading 15.17Adoesnotcover:
(a)residuesresultingfromthetreatment offattysubstances containing oilhavinganiodineindex,determined
bytheWijsmethod,withoutcatalyst,lowerthan70orhigherthan100;
(b)residuesresultingfromthetreatment offattysubstances containing oilhavinganiodineindexnotlower
than70norhigherthan100,ofwhichthepeakarearepresenting theretentionvolumeoffi-sitosterol ,
determined inaccordance withtheprovisions inAnnex11oftheRegulation mentioned inAdditional Note
4below,islessthan93%ofthetotalsterolpeakareas.
4.Theanalyticalmethodstobeusedfordetermining thecharacteristics oftheproductsmentioned abovearethose
specifiedinAnnexesIandIItoRegulation 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:
I.Unrendered 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 issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/68 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Description
tautonomous
•/.
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:
I.OfavitaminAcontentnotexceeding 2,500international 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 &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 (a) Free(b) Free
II.Other 8(b) 8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Incertainconditions ,thecollection ofacompensatory amountisprovidedforinadditiontothecustomsduty.
(c)SeeAnnex.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/69
RateofDuty
Heading
number Descriptionautonomous
'/,
orLevy
(L)conventional
.·/·
1-»
2 3 4
15.07 D.Otheroils:
Ccontinued )I.Fortechnical orindustrial usesotherthanthemanufacture of
foodstuffs forhumanconsumption :
a)Crude(a):
1.Palmoil 5(b) 4
2.Tobacco-seed oil 5(b) Free
3.Other 5(b) (c)
b)Other(a):
1.Tobacco-seed oil 8(b) Free
2.Other 8(b) (c)
II.Other:
a)Palmoil:
1.Crude 9(b)(d) 9
2.Other 14(b) 14
b)Other:
1.Solid,inimmediate packingsofanetcapacityof1kg
orless 20(b)
2.Solid,other;fluid:
aa)Crude 10(b) (c)
bb)Other 15(b) (c)
15.08 Animalandvegetableoils,boiled,oxidised,dehydrated ,sulphurised ,blown
orpolymerised byheatinvacuumorininertgas,orotherwisemodified .. 15 14
15.09 Degras 9 6
15.10 Fattyacids;acidoilsfromrefining;fattyalcohols :
A.Stearicacid 12 8
B.Oleicacid 10 7
C.Otherfattyacids;acidoilsfromrefining 8 4-5
D.Fattyalcohols 13 8
15.11 Glycerolandglycerollyes:
A.Crudeglycerolandglycerollyes 3 1-5
B.Other,includingsyntheticglycerol 10 6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Incertainconditions .thecollectionofacompensatory amountisprovidedforinadditiontothecustomsduty,-
(c)SeeAnnex.
(d)Dutyratereducedto6%(suspension )foranindefiniteperiod.
4

NoL1/70 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
»I»
orLevy
(L)conventional
•/.
1 2 3 4
15.12 Animalorvegetable oilsandfats,whollyorpartlyhydrogenated ,or
solidifiedorhardenedbyanyotherprocess,whetherornotrefined,but
notfurtherprepared :'
A.Inimmediate packingsofanetcapacityof1kgorless 20(a)—
B.Other 17(a) (b)
15.13 Margarine ,imitationlardandotherpreparedediblefats 25(a) 25
15.14 Spermaceti ,crude,pressedorrefined,whetherornotcoloured 7 3-5
15.15 Beeswaxandotherinsectwaxes,whetherornotcoloured :
A.Raw Free Free
B.Other 10 5
15.16 Vegetablewaxes,whetherornotcoloured :
A.Raw ,.- Free Free
B.Other 8 4
15.17 Residuesresultingfromthetreatment offattysubstances oranimalor
vegetablewaxes:
A.Containing oilhavingthecharacteristics ofoliveoil:
I.Soapstocks 7(L)—
II.Other 2(L)—
B.Other:
I.Oilfootsanddregs;soapstocks 7(a) 5
II.Other 2(a) 2
(a)Incertainconditions ,thecollectionofacompenatory amountisprovide!forinadditiontothecustomsduty,
vb)SeeAnnex.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/71
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 .

NoL1/72 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
•/o
orLevy
(L)conventional
•/.
1 2 3 4
16.02
(continued )B.III.a)2.40%ormorebutlessthan80°/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 13
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)SeeAnnex.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/73
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
II.Rawsugar
B.Undenatured :80(L)
80(L)—
I.Whitesugar 80(L)—
II.Rawsugar:
a)Forrefining (a) 80(L)—
b)Other 80(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/74 OfficialJournaloftheEuropeanCommunities 1.1.74
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)
II.Other
B.Glucoseandglucosesyrup:
I.Containing ,inthedrystate,99%ormorebyweightofthepure
product (b):24(L)
24(L)—
a)Glucoseintheformofwhitecrystalline powder,whetheror
notagglomerated 25(L)—
b)Other 25(L)—
II.Other:
a)Glucoseintheformofwhitecrystalline powder,whetheror
notagglomerated 50(L)—
b)Other 50(L)—
C.Maplesugarandsyrup 42(L) 20
D.Othersugarsandsyrups 80(L)—
E.Artificialhoney(whetherornotmixedwithnaturalhoney) 50(L)—
F.Caramel 47(L)—
17.03 Molasses,whetherornotdecolourised 65(L)(c)—
17.04 Sugarconfectionery ,notcontaining cocoa:
A.Liquorice extractcontaining morethan10%byweightofsucrose
butnotcontaining otheraddedsubstances
B.Chewinggumcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):21—
I.Lessthan60% 16-5
+vc8
+ve
withamax.
of23
II.60%ormore 16-5
+VC8
+vc
withamax.
of23
C.Whitechocolate 20-7
+VC13
+vc
withamax.
of27+ads
(a)Thecustomstreatment inrespectoflactoseandlactosesyrupofsubheading 17.02AIIshallalsoapplytothelactoseandlactosesyrupofthepresent
subheading (17.02AI).
(b)Thecustomstreatment inrespectofglucoseandglucosesyrupofsubheading 17.02BIIshallalsoapplytotheglucoseandglucosesyrupofthepresent
subheading (17.02B1).
(c)Theautonomous dutyis:
—'free'fornon-decolourised molassesforthemanufacture offoragecontaining molasses ;
—9%fornon-decolourised sugarcanemolassescontaining lessthan63%byweightofsucroseinthedrymatter,forthemanufacture ofcoffeesub­
stitutes;
—19%fornon-decolourised molasses forthemnufacture ofcitricacid.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/75
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
17.04
(continued ')D.Other:
I.Containing nomilkfatsorcontaining lessthan1-5%byweightof
suchfats:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 20-7
+vc13
+VC·
withamax.
of27+ads
b)Containing byweightofsucrose(includinginvertsugarexpressed
assucrose):
1.5%ormorebutlessthan30% 20-7
+VC13
+VC
withamax.
of27+ads
2.30%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°/o 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

NoL1/76 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
°/1
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°/o
«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°/oormore 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)—

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/77
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.
Heading
number DescriptionRateofDuty
autonomous
°/o
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 10
+vc +vc
II.65%ormorebutlessthan80% 29.6 10
+vc +vc
III.80%ormore29-6 10
+vc +vc
B.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3%byweightof
suchfats22-3 12
+vc +vc
withamax.
of27+ads
(a)Dutyratereducedto4%(suspension )foranindefinite period

NoL1/78 OfficialJournaloftheEuropeanCommunities 1.1.74
. RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
·/#
1 2 3 4
18.06
(continued )B.II.Containing byweightofmilkfats :
a)3°/oormorebutlessthan7% 22-3
+vc12
+ve
withamax.
of27+ads
b)7%ormore 22-3
+vc12
+VC
withamax.
of27+ads
C.Chocolate andchocolate goods,whetherornotfilled;sugarconfec­
tioneryandsubstitutes thereformadefromsugarsubstitution products,
containing cocoa:
I.Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 22-3
+VC12
+vc
withamax.
of27+ads
11.Other:
a)Containing nomilkfatsorcontaining lessthan1.5%ofsuch
fatsandcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
1.Lessthan50% 22-3
+VC12
+vc
withamax.
of27-fads
2.50%ormore 22-3
+VC12
+vc
withamax.
of27+ads
b)Containing byweightofmilkfats :
1.1-5%ormorebutlessthan3% 22-3
+VC12
+vc
withamax.
of27+ads
2.3%ormorebutlessthan4-5% 22-3
+VC12
+vc
withamax.
of27+ads
3.4-5%ormorebutlessthan6% 22-3
+VC12
+vc
withamax.
of27+ads
4.6%ormore 22-3
+VC12
+vc
withamax.
of27+ads

\
1.1.74 'OfficialJournaloftheEuropeanCommunities NoL1/79
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)Dutysuspended to19%foranindefinite period.

NoL1/80 OfficialJournaloftheEuropean Communities 1.1.74
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.Other !16-3
+vc
16-3
+VC8
+VC
8
+VC
19.02 Preparations offlour,meal,starchormaltextract,ofakindusedas
infantfoodorfordieteticorculinarypurposes,containing lessthan
50°/obyweightofcocoa:
A.Containing maltextractandnotlessthan30°/obyweightofreducing
sugars (expressed asmaltose)
B.Other:19-6
+VC11
+vc
I.Containing nomilkfatsorcontaining lessthan1-5%byweightof
suchfats:
- a)Containing lessthan14%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose)19-6
+VC11
+VC
2.Containing byweightofsucrose (including invertsugar
expressed assucrose):
aa)5%ormorebutlessthan60%
bb)60%ormore19-6
+VC
19-6
+VC11
+vc
11
+VC

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/81
RateofDuty
Heading
nutnber Descriptionautonomous
»/®
arLevy
(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
+ve11
+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

NoL1/82 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
number Description
'autonomous
«/»
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
+ve8
+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
+vc14
+vc
19.08 Pastry,biscuits,cakesandotherfinebakers'wares,whetherornot
containing cocoainanyproportion :
A.Gingerbread andthelike,containing byweightoísucrose (including
invertsugarexpressed assucrose):
I.Lessthan30% 29-2
+VC13
+vc
II.30%ormorebutlessthan50% 29-2
+VC13
+vc
III.50%ormore 29-2
+VC13
+vc

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/83
RateofDuty
Heading
number Descriptionautonomous
V.
orLevy
(L)conventional
•/.
1 2 3 4
19.08
(continued )B.Other:
I.Containing nostarchorcontaining lessthan5%byweightof
starch,andcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
a)Lessthan70% 29-2
+vc13
+VC
withamax.
of35+ads
b)70%ormore 29-2
+vc13
+VC
withamax.
of35+ads
II,Containing 5%ormorebutlessthan32%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 28
+vc13
+VC
withamax.
of30+adf
b)Containing 5%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+vc13
+VC
withamax.
of35+ads
2.Other 29-2
+VC13
+vc
withamax.
of35+ads
c)Containing 30%ormorebutlessthan40%byweightof
sucrose(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+VC13
+vc
withamax.
of35+ads.
2.Other 29-2
+VC13
+vc
withamax.
of35+ads
d)Containing 40%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats 29-2
+VC13
+vc
withamax.
of35-fads

NoL1/84 OfficialJournaloftheEuropeanCommunities 1.1.74
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°/obyweightof
sucrose (includinginvertsugarexpressed assucrose):29-2
+vc13
+VC
withamax.
of35+ads
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats ,. 28
+vc13
+VC
withamax.
of30+adf
2.Other 28
+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.Other29-2
+vc13
+vc
withamax.
of35+ads
IV.Containing 50%ormorebutlessthan65%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5°/obyweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1-5%by
weightofsuchfats28
+vc13
+vc
withamax.
of30+adf

1.1.74 OfficialJournaloftheEuropean Communities NoL1/85
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
Ίο
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%/οby
weightofsuchfats 29-2
+VC13
+VC
withamax.
of35+ads
2.Other 29-2
+VC13
+VC
withamax.
of35+ads
V.Containing 65%ormorebyweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 28
+VC13
+vc
withamax.
of30+adf
b)Other 29-2
+ve13
+vc
withamax.
of35+ads

NoL1/86 OfficialJournaloftheEuropeanCommunities 1.1.74
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,partsofplantsandrootsofplantsconserved insyrup(forexample,gingerandangelica)aretobe
classifiedwiththepreservedfruitfallingunderheadingNo20.06;roastedground-nuts arealsotobeclassified
inheadingNo20.06.
4.Tomatojuicethedryweightcontentofwhichis7%ormoreistobeclassifiedunderheadingNo20.02.
Additional Notes
1.Thecontentofvarioussugarsexpressed assucrose("sugarcontent")oftheproductsclassifiedwithinthis
Chaptercorresponds tothefigureindicatedbyarefractometer (usedinaccordance withthemethodprescribed
inAnnexIIItoRegulation (EEC)No865/68oftheCouncildated28June1968)atatemperature of20°Cand
multiplied bythefactor:
—0-93inrespectofproductsofheadingNo20.06;or
—0-95inrespectofproductsoftheotherheadings .
2.TheproductsclassifiedunderheadingNo20.06shallbeconsidered as"containing addedsugar"whenthe
"sugarcontent'''thereofexceedsbyweightthepercentages givenhereunder ,accordingtothekindoffruitcon­
cerned:
—pineapples andgrapes 13%
—otherfruits,includingmixturesoffruit 9%
3.TheaddedsugarcontentofproductsclassifiedunderheadingNo20.07corresponds tothe"sugarcontent"
lessthefiguresgivenhereunder ,according tothekindofjuiceconcerned :
—lemonortomatojuice 3
—applejuice 11
—grapejuice 15
—otherfruitorvegetablejuices,includingmixturesofjuices 13

1.1.74 OfficialJournaloftheEuropean Communities NoL1/87
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/.
1 2 3 4
20.01 Vegetables andfruit,preparedorpreserved byvinegaroraceticacid,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,including mixtures 24 22
20.03 Fruitpreservedbyfreezing,containing addedsugar:
A.Withasugarcontentexceeding 13°/obyweight 26+(L)26+ads
B.Other 26 26
20.04 Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,glacéor
crystallised ):
A.Ginger 25 Free
B.Other:
I.Withasugarcontentexceeding 13%byweight 25+(L)25+ads
II.Other 25 25
20.05 Jams,fruitjellies,marmalades ,fruitpuréeandfruitpastes,beingcooked
preparations ,whetherornotcontaining addedsugar:
A.Chestnutpuréeandpaste:
I.Withasugarcontentexceeding 13%byweight 30+(L)30+ads
II.Other30 30
B.Jamsandmarmalades ofcitrusfruit:
I.Withasugarcontentexceeding 30%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,forindustrial processing (a) 30 30+ads
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities ,

NoL1/88 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
numberDescriptionautonomous
Vo
orLevy
(L)conventional
•/.
1 2 3 4
20.05
(continued )II.Withasugarcontentexceeding 13°/obutnotexceeding30%by30+(L)
30+(L)30+ads
30+ads
III.Other30 30
20.06 Fruitotherwisepreparedorpreserved,whetherornotcontaining added
sugarorspirit:
A.Nuts(includingground-nuts ),roasted,inimmediate packingsofanet
capacity :
I.Ofmorethan1kg17 15
II.Of1kgorless22 17
B.Other:
I.Containing addedspirit:
a)Ginger32—
b)Pineapples ,inimmediate packingsofanetcapacity :
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding 17%byweight 32+(L)—
bb)Other32—
2.Of1kgorless:
aa)Withasugarcontentexceeding 19%byweight 32+(L)—
bb)Other32 —
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.Withasugarcontentexceeding 9%byweight 32+(L)—
2.Other 32 —
f)Mixturesoffruit:
1.Withasugarcontentexceeding 9%byweight 32+(L) —

1.1.74 OfficialJournaloftheEuropean Communities NoL1/89
Heading
number DescriptionRateofDuty
autonomous
»/«
orLevy
(L)conventional
'/.
1 2 3 4
20.06 B.I.f)2.Other 32
(continued)II.Notcontaining addedspirit:
a)Containing addedsugar,inimmediate packingsofanetcapacity
ofmorethan1kg:
1.Ginger 23 Free
2.Grapefruit segments 23 20
+(L)+ads
3.Mandarins 23 21
+(L)+ads
4.Grapes 23 22
+(L)+ads
5.Pineapples :
aa)Withasugarcontentexceeding 17%byweight 23 22
+(L)+ads
bb)Other 23 22
6.Peaches,pearsandapricots :
aa)Withasugarcontentexceeding 13%byweight 23 22
+(L)+ads
bb)Other 23 22
7.Otherfruits 23 22
+(L)+ads
8.Mixtures offruit:
aa)Mixtures inwhichnosinglefruitexeeds50%ofthe
totalweightofthefruits23 21
+(L)+ads
bb)Other 23 22
+(L)+ads
b)Containing addedsugar,inimmediate packingsofanetcapacity
of1kgorless:
1.Ginger 27 Free
2.Grapefruit segments 27 20
+(L)+ads
3.Mandarins27 22
+(L)+ads
4.Grapes 27 24
+(L)+ads
5.Pineapples :
aa)Withasugarcontentexceeding 19%byweight 27 24
+(L)+ads
bb)Other 27 24
6.Peaches,pearsandapricots :
aa)Withasugarcontentexceeding 15%byweight 27 24
+(L)+ads
bb)Other 27 24
7.Otherfruits 27 24
+(L)+ads

NoL1/90 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
20.06
(continued )B.II.b)8.Mixturesoffruit:
aa)Mixtures inwhichnosinglefruitexceeds50°/oofthe
totalweightofthefruits ,27
+(L)22
+ads
bb)Other
c)Notcontaining addedsugar,inimmediate packingsofanet
capacity :27
+(L)24
+ads
1.Of4-5kgormore:
aa)Apricots 17 (a)
bb)Peaches (includingnectarines )andplums 19 (a)
cc)Otherfruits 23 (a)
dd)Mixtures offruit 23 (a)
I2.Oflessthan4-5kg 25 23
20.07 Fruitjuices(includinggrapemust)andvegetablejuices,whetherorHot
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."Withanaddedsugarcontentexceeding30%byweight ....
2.Other50
+(L)
50(b)
II.Appleandpearjuice;mixturesofappleandpearjuice:
a)Ofavalueexceeding 22UAper100kgnetweight 42 —
b)Ofavaluenotexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30°/obyweight....
2.Other42
+(L)
42
III.Other:
a)Ofavalueexceeding 30UAper100kgnetweight 42 —
b)Ofavaluenotexceeding 30UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30°/obyweight....42
+(L)—
2.Other 42 —
(a)SeeAnnex
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/91
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
·/.
I
2 3 4
20.07
(continued )B.Ofaspecificgravityof1-33orlessat15°C:
I.Grape,appleandpearjuice(includinggrapemust);mixturesof
appleandpearjuice:
a)Ofavalueexceeding 18UAper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Withanaddedsugarcontentexceeding 30%byweight 28 28
+ads
bb)Other 28(b) (a)
2.Appleandpearjuice:
aa)Containing addedsugar 25 24
+ads
bb)Other 25 25
3.Mixturesofappleandpearjuice 25—
b)Ofavalueof18UAorlessper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Withanaddedsugarcontentexceeding 30%byweight '28
+(L)28
+ads
bb)Other28(b) (a)
2.Applejuice:
aa)Withanaddedsugarcontentexceeding30%byweight 25
+(L)24
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 25 24
+ads
cc)Notcontaining addedsugar 25 25
3.Pearjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight 25
+(L)24
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 25 24
+ads
cc)Notcontaining addedsugar 25 25
4.Mixturesofappleandpearjuice:
aa)Withanaddedsugarcontentexceeding30%byweight 25
+(L)—
bb)Other 25 —
II.Other:
a)Ofavalueexceeding 30UAper100kgnetweight:
1.Orangejuice 21(a)
2.Grapefruit juice 21(a)
3.Lemonjuiceandothercitrusfruitjuices:
aa)Containing addedsugar 21 18
+ads
bb)Other 21 19
(a)SecAnnex.
lb)Incertainconditions acountervailing taxisprovidedforinrespcctofcertainproductsinadditiontothecustomsoulty.

NoL1/92 OfficialJournaloftheEuropean Communities 1.1.74
Heading
number DescriptionRateofDuty
autonomous
•/·
orLevy
(L)conventional
•/.
1 2 3 4
20.07
(continued )B.II.a)4.Pineapple juice:
aa)Containing addedsugar
bb)Other
5.Tomatojuice:
aa)Containing addedsugar
bb)Other
6.Otherfruitandvegetablejuices:
aa)Containing addedsugar
bb)Other
7.Mixtures :
aa)Ofcitrusfruitjuicesandpineapplejuice:
11.Containing addedsugar
22.Other
bb)Other:
11.Containing addedsugar
22.Other
b)Ofavalueof30UAorlessper100kgnetweight:
1.Orangejuice:
aa)Withanaddedsugarcontentexceeding 30%byweight
bb)Other
2.Grapefruit juice:
aa)Withanaddedsugarcontentexceeding30%byweight
bb)Other
3.Lemonjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight
bb)Withanaddedsugarcontentof30%orlessbyweight
cc)Notcontaining addedsugar22
22
21
21
24
24
22
22
24
24
21
-+(L)
21
21
+(L)
21
21
+(L)
21
2119
+ads
20
20
+ads
21
21
+ads
22
19
+ads
20
21
+ads
22
19
+ads
(a)
15
+ads
(a)
18
+(ads)
18
+ads
19
(a)ScAnnex.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/93
RateofDuty
Heading
number Descriptionautonomous
°/o
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°/oorlessbyweight 21 18
+ads
cc)Notcontaining addedsugar 21 19
5.Pineapple juice:
aa)Withanaddedsugarcontentexceeding 30°/obyweight 22
+(L)19
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 22 19
+ads
cc)Notcontaining addedsugar 22 20
6.Tomatojuice:
aa)Withanaddedsugarcontentexceeding 30%byweight 21
+(L)20
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 21 20
+ads
cc)Notcontaining addedsugar 21 21
7.Otherfruitandvegetablejuices:
aa)Withanaddedsugarcontentexceeding 30%byweight 24
+(L)21
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 24 21
+ads
cc)Notcontaining addedsugar 24 22
8.Mixtures :
aa)Ofcitrusfruitjuicesandpineapple juice:
11.Withanaddedsugarcontentexceeding 30%by
weight 22
+(L)19
+ads
22.Withanaddedsugarcontentof30%orlessby
weight 22 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

NoL1/94 OfficialJournaloftheEuropeanCommunities 1.1.74
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)abovearetobeclassifiedinheadingNo.21.02.
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 ofacertificate issuedinthe
conditions laiddownbythecompetent authorities oftheEuropean Communities .
RateofDuty
Heading
number Descriptionautonomous
•/o
orLevy
(L)conventional
•/.
1 2 3 4
21.01 Roastedchicoryandotherroastedcoffeesubstitutes ;extracts,essences
andconcentrates thereof:
A.Roastedchicoryandotherroastedcoffeesubstitutes :
I.Roastedchicory
II.Other18
16-9 8
+vc +vc
B.Extracts,essencesandconcentrates oftheproductsdescribed under
subheading A:
I.Ofroastedchicory
II.Other22
16-9(a)
+vc
(a)Dutysuspended to14%foranindefinite period.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/95
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
2 3 4
21.02 Extracts,essencesorconcentrates ,ofcoffee,teaormate;preparations
withabasisofthoseextracts,essencesorconcentrates :
A.Extracts,essencesorconcentrates ofcoffee;preparations withabasis
ofthoseextracts,essencesorconcentrates
B.Extracts,essencesorconcentrates ofteaormatd;preparations witha
basisofthoseextracts,essencesorconcentrates30
3018
12
21.03
10
5
178
4
16
21.04Mustardflourandpreparedmustard:
A.Mustardflour,inimmediate packingsofanetcapacity :
I.Of1kgorless
II.Ofmorethan1kg
B.Prepared mustard
Sauces;mixedcondiments andmixedseasonings :
A.Mangochutney,liquid
B.Other
Soupsandbroths,inliquid,solidorpowderform;homogenised com­
positefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderform
B.Homogenised composite foodpreparations20
20Free
18
21.05
22
2418
22
21.06
23
22-1
+vc17
15
+vc
15
+vc
2322-1Naturalyeasts(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.Preparedbakingpowders+vc
31
17
10
1913
8
9-5

NoL1/96 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
«/®
orLevy
(L)conventional
•/«
1 2 3 4
21.07 Foodpreparations notelsewherespecifiedorincluded :
A.Cerealsingrainorearform,pre-cooked orotherwiseprepared :
I.Maize 20-8
+vc13
+VC
II.Rice 20-8
+VC13
+VC
III.Other 20-8
+VC13
+VC
B.Ravioli,macaroni ,spaghetti .andsimilarproducts,notstuffed,cooked;
theforegoingpreparations ,stuffed,whetherornotcooked :
I.Notstuffed,cooked 20-8
+ve13
+VC
II.Stuffed :
a)Cooked 20-8
+VC13
+VC
b)Other 20-8
+VC13
+VC
C.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3%byweightof
suchfats20-8
+VC13
+VC
II.Containing byweightofmilkfats :
a)3°/oormorebutlessthan7%20-8
+VC13
+VC
b)7%ormore20-8
+VC13
+VC
D.Preparedyoghourt ;preparedmilk,inpowderform,foruseasinfants'
foodorfordieteticorculinarypurposes :
I.Preparedyoghourt :
a)Inpowderform,containing byweightofmilkfats :
1.Lessthan1-5% 20-8
+VC13
+VC
2.1·5%ormore 20-8
+VC13
+VC
b)Other,containing byweightofmilkfats :
1.Lessthan1-5% 20-8
+VC13
+VC
2.1-5%ormorebutlessthan4% 20-8
+VC13
+VC
3.4%>ormore 20-8
-fVC13
+VC
II.Other,containing byweightofmilkfats :
a)Lessthan1-5%andcontaining byweightofmilkproteins (nitro­
gencontentx6-38):
1.Lessthan40°/o 20-8
+VC13
+VC
2.40%>ormorebutlessthan55% 20-8
+VC13
+VC

1.1.74 OfficialJournaloftheEuropean Communities NoL1/97
Heading
number DescriptionRateofDuty
autonomous
%
orLevy
(L)conventional
V,
1 2 3 4
21.07 D.II.a)3.55%ormorebutlessthan70% 20-8 13
(continued) +vc +vc
4.70%ormore 20-8 13
+vc +vc
b)1-5%ormore 20-8 13
+vc +vc
E.Cheesefondues 20-8 13
+vc +vc
withamax.
of35UA
per100kg
net
F.Other:
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 13
+vc +vc
bb)32%ormorebutlessthan45% 20-8 13
+vc +vc
cc)45%ormore 20-8 13
+vc +vc
b)Containing 5%ormorebutlessthen15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
13 ofstarch 20-8
+vc +vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthat32% 20-8 13
+vc +vc
bb)32%ormorebutlessthan45% 20-8 13
+vc +vc
cc)45%ormore 20-8 13
+vc +vc
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8 13
+vc +vc
2.Containing byweightofstarch:
aa)5°/oormorebutlessthan32% 20-8 13
+vc +vc
bb)32%ormorebutlessthan45%20-8 13
+vc +vc
cc)45%ormore 20-8 13
+vc +vc

NoL1/98 OfficialJournaloftheEuropeanCommunities 1.1.74
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) 20-8 13
+vcII.Containing 1-5%ormorebutlessthan6%byweightofmilkfats :+vc
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20-8
+vc13
+vc
bb)32%ormorebutlessthan45% 20-8
+vc13
+vc
cc)45%ormore 20-8 13
b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):+vc +vc
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8 13
2.Containing byweightofstarch:+vc +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
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20-8
+vc13
+vc
bb)32%ormore 20-8
+vc13
+vc

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/99
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
+VC13
+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%ormore 20-8
+VC13
+VC
b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20-8
+VC13
+VC
2.Other 20-8
+VC13
+VC
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
c)Containing 50%ormorebyweightofsucrose(includinginvert
sugarexpressed assucrose)20-8
+VC13
+VC

1.1.74 NoL1/100 OfficialJournaloftheEuropeanCommunities
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
+vc13
+VC
2.Other 20-8
+vc13
+vc
b)Containing 5%ormorebutlessthan15%>byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
-i-vc13
-+-vc
2.Other 20-8
+vc13
+vc
c)Containing 15%ormorebyweightofsucrose(includinginvert
sugarexpressed assucrose) 20-8
+vc13
+vc
V.Containing 18%ormorebutlessthan26%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
b)Containing 5%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose) 20-8
+vc13
+vc
VI.Containing 26%ormorebutlessthan45%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
-+-vc
b)Containing 5%ormorebutlessthan25%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20-8
+vc13
+vc
2.Other 20-8
+vc13
+vc
c)Containing 25%ormorebyweightofsucrose(includinginvert
sugarexpressed assucrose)20-8
+vc13
+vc

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/101
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
+ve]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
+ve13
+VC

NoL1/102 OfficialJournaloftheEuropean Communities 1.1.74
CHAPTER 22
BEVERAGES ,SPIRITSANDVINEGAR
Notes
1.ThisChapterdoesnotcover:
(a)Seawater(headingNo25.01);
(b)Distilledandconductivity waterandwaterofsimilarpurity(headingNo28.58);
(c)Aceticacidofaconcentration exceeding 10%byweightofaceticacid(headingNo29.14);
(d)Medicaments ofheadingNo30.03;or
(e)Perfumery ortoiletpreparations (Chapter33).
2.ForthepurposesofheadingsNos22.08and22.09,thealcoholicstrengthistobetakentobethatshownon
testbyGayLussac'shydrometer atatemperature of15°C.
Additional Notes
1.ForthepurposesofheadingsNos22.04,22.05and22.06andsubheading 22.07A:
(a)"actualalcoholicstrength"meansthenumberofvolumesofalcoholcontainedin100volumesoftheproduct;
(b)"potentialalcoholicstrength"meansthenumberofvolumesofalcoholcapableofbeingproducedbytotal
fermentation ofthesugarscontained in100volumesoftheproduct;
(c)"totalalcoholicstrength"meansthesumoftheactualandpotentialalcoholicstrengths;
(d)"degreeofalcohol"meanstheactualalcoholicstrength .
Determination ofthealcoholicstrengthmustbecarriedoutat20°C.
2.ForthepurposesofheadingNo22.04,"garpemustinfermentation "meansgrapemusthavinganactualalcoholic
strengthoflessthanthreefifthsofthetotalalcoholicstrength .
3.ForthepurposesofheadingNo22.05:
A."Sparkling wine"(subheading 22.05A)meansaproducthavinganactualalcoholicstrengthofnotless
than8-5°,obtained :
—eitherbyfirstorsecondalcoholicfermentation offreshgrapes,grapemustorwine,andreleasingt
whenthecontainer isopened,carbondioxidederivedexclusively fromthefermentation ,
—orfromwineandreleasing ,whenthecontainer isopened,carbondioxidederivedwhollyorpartly
fromtheadditionofthisgas,
andhaving,whenkeptatatemperature of20°Cinclosedcontainers ,anexcesspressureofnotless
than3atmospheres .
B."Totaldryextract"meansthecontentingrammesperlitreofallthesubstances inaproductwhich,under
givenphysicalconditions ,donotvolatilise .
Thetotaldryextractmustbedetermined withthedensimeter at20°C.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/103
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.
Productswithatotaldryextractexceedingthemaximum quantityshownaboveineachcategoryare
tobeclassifiedinthenextfollowingcategory,exceptthatifthetotaldryextractexceeds330gper
litretheproductsaretobeclassifiedinsubheading 22.05CV.
(b)Theaboverulesdonotapplytoproductswitharegistereddesignation oforiginfallingwithinsubhead­
ings22.05CIUa)and22.05CIVa).
4.Subheading 22.05Cshallbetakentoinclude:
(a)Winefortifiedfordistillation ,thatistosayaproduct:
—havinganactualalcoholicstrengthofnotlessthan18°butnotmorethan24°,
—obtainedexclusively bytheadditiontowinecontaining noresidualsugarofanunre.tified product
derivedfromthedistillation ofwineandhavingamaximum actualalcoholicstrengthof86°,and
—havingamaximum volatileacidityof2-40g/l,expressedasaceticacid;
(b)Liqueurwine("vindeliqueur"),thatistosayaproduct:
—havingatotalalcoholicstrengthofnotlessthan17-5°andanactualalcoholicstrengthofnotlessthan
15°butnotmorethan22°,and
—obtainedfromgrapemust,newwinestillinfermentation orwine:
—byfreezing,or
—bytheaddition,duringorafterfermentation ,ofaproductderivedfromthedistillation ofwine.
5.Forthepurposesofsubheadings 22.05CII1a)and22.05CIVa),theexpression"registereddesignation oforigin"
appliesonlytothefollowingwines:port,Madeira,sherry,Tokay(AszuandSzamorodni )andSetubalmuscatel .
Entryunderthesesubheadings isalsosubjecttotheproduction ofacertificateoforiginrecognised bythe
competent authorities .
6.Forthepurposesofsubheading 22.07A,theexpression "piquette"meanstheproductobtainedbythefer­
mentation ofuntreatedgrapemarcmacerated inwaterorbytheextraction offermented grapemarcwithwater.
7.Forthepurposesofsubheading 22.07BI,thefollowingareregardedas"sparkling":
—fermented beverages inbottleswith"mushroom "stoppersheldinplacebytiesorfastenings ;
—fermented beveragesotherwiseputup,withanexcesspressureofnotlessthan1-5atmospheres ,measured
atatemperature of20°C.
8.Forthepurposesofsubheading 22.10A,theexpression "winevinegar"meansvinegarobtainedexclusively by
acetousfermentation ofivineandhavingatotalacidityofnotlessthan60g/l,expressed asaceticacid.

«
NoL1/104 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
V.
1 2 3 4
22.01"Waters,includingspawatersandaeratedwaters;iceandsnow:
A.Spawaters,naturalorartificial;aeratedwaters 8 4
B.Other Free Free
22.02 Lemonade ,flavoured spawatersandflavoured aeratedwaters,andother
non-alcoholic beverages ,notincludingfruitandvegetable juicesfalling
withinheadingNo.20.07:
A.Notcontaining milkormilkfats 20 15
B.Other,containing byweightofmilkfats :
I.Lessthan0·2% 12-7
+vc8
+VC
II.0·2°/οormorebutlessthan2°/o 12-7
+VC8
+vc
III.2°/oormore 12-7
+VC8
+VC
22.03 Beermadefrommalt 30 24
22.04 Grapemust,infermentation orwithfermentation arrestedotherwisethan
bytheadditionofalcohol 40(a)—
22.05 Wineoffreshgrapes;grapemustwithfermentation arrestedbythead­
ditionofalcohol:
A.Sparkling wine 40UA
perhi(a)—
B.Wineinbottleswith'mushroom 'stoppersheldinplacebytiesor
fastenings ,andwineotherwiseputup,withanexcesspressureofnot
lessthan1atmosphere butlessthan3atmospheres ,measured ata
temperature of20°C 40UA
perhi(a)—
C.Other:
I.Ofanactualalcoholicstrengthnotexceeding 13°,incontainers
holding :
a)2litresorless 12UA
perhi(a)
b)Morethan2litres 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°;
a)Witharegistereddesignation oforigin,incontainers holding :
1.2litresorless 15UA
perhi13-5UA
perhi
(a)Incerrainconditions acountervailing taxisprovidedforinrespectofcertainproducrsinadditiontothecustomsduty.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/105
•/.RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
1 2 3 4
22.05
(continued )C.III.a)2.Morethan2litres:
aa)Port,Madeira ,sherryandSetúbalmuscatel
bb)Other
b)Other,incontainers holding :
1.2litresorless
2.Morethan2litres
IV.Ofanactualalcoholicstrengthexceeding 18°butnotexceeding22°:
a)Witharegistereddesignation oforigin,incontainers holding :12UA
perhi
12UA
perhi
17UA
perhi(a)
14UA
perhi(a)11UA
perhi
1.2litresorless 16UA
perhi14-5UA
perhi
2.Morethan2litres:
aa)Port,Madeira,sherryandSetúbalmuscatel 13UA
perhi12UA
perhi
bb)Other 13UA
perhi—
b)Other 19UA
perhi(a)19UA
perhi
V.Ofanactualalcoholicstrengthexceeding 22°,incontainers holding :
a)2litresorless 1-60UA
perhi
andper
degree
+10UA
perhi(a)
b)Morethan2litres 1-60UA
perhi
and
perdegree(a)
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)Inccrtainconditions acountervailing taxisprovidedforinrespectofcertainproducts inadditiontothecustomsduty.

NoL1/106 OfficialJournaloftheEuropeanCommunities 1.1.74
•/.RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
1 2 3 4
22.06
(continued )C.Ofanactualalcoholicstrengthexceeding 22°,incontainers holding :
I.2litresorless 1-60UA
perhiand
perdegree
-f10UA
perhi—
II.Morethan2litres 1-60UA
perhiand
perdegree
22.07 Otherfermented beverages (forexample,cider,perryandmead):
A.Piquette
B.Other:1-60UA
perhiand
perdegree
withamin.
of9UA
perhi(a)—
I.Sparkling 30UA
perhi—
II.Still,incontainers holding :
a)2litresorless12UA
perhi—
b)Morethan2litres9UA
perhi
22.08 Ethylalcoholorneutralspirits,undenatured ,ofastrengthof80°or
higher;denatured spirits(including ethylalcoholandneutralspirits)of
anystrength :
A.Denatured spirits(including ethylalcoholandneutralspirits)ofany
strength16UA
perhi—
B.Ethylalcoholorneutralspirits,undenatured ,ofastrengthof80°or
higher30UA
perhi—
22.09 Spirits(otherthanthoseofheadingNo22.08);liqueursandotherspiri­
tuousbeverages ;compound alcoholicpreparations (knownas'concentrated
extracts')forthemanufacture ofbeverages :
A.Spirits (otherthanthoseofheadingNo22.08)incontainers holding :
I.2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi(b)
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
(b)SeeAnnex

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/107
•/.RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
22.09
(continued )A.II.Morethan2litres
B.Compound alcoholicpreparations (knownas'concentrated extracts')
forthemanufacture ofbeverages :1-60UA
perhiand
perdegree(a)
I.Aromaticbittersofanalcoholicstrengthof44°to49°containing
from1-5%to6%byweightofgentian,spicesandvarious
ingredients andfrom4%to10°/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 .

NoL1/108 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
22.09
(continued )C.III.a)2.Morethan2litres
b)Other,incontainers holding:1-20UA
perhiand
perdegree0-70UA
perhiand
perdegree
1.2litresorless 1-20UA
perhiand
perdegree
+10UA
perhi0-80UA
perhiand
perdegree
+5UA
perhi
2.Morethan2litres 1-20UA
perhiand
perdegree0-80UA
perhiand
perdegree
IV.Vodkawithanethylalcoholcontentof45-2°orlessandplum,
pearorcherrybrandy,incontainers holding :
a)2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi1-30UA
perhiand
perdegree
+5UA
perhi
b)Morethan2litres 1-60UA
perhiand
perdegree1-30UA
perhiand
perdegree
V.Other,incontainers holding :
a)2litresorless 1-60UA
perhiand
perdegree
+10UA
perhi(a)
b)Morethan2litres 1-60UA
perhiand
perdegree(a)
22.10 Vinegarandsubstitutes forvinegar:
A.Winevinegar,incontainers holding :
I.2litresorless 8UA
perhi(b)—
II.Morethan2litres
B.Other,incontainers holding :
I.2litresorless
II.Morethan2litres6UA
perhi(b)
8UA
perhi
6UA
perhi—
(a)SeeAnnex.
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

1.1;74 OfficialJournaloftheEuropeanCommunities NoL1/109
CHAPTER 23
RESIDUES ANDWASTEFROMTHEFOODINDUSTRIES ;PREPARED ANIMAL FODDER
Additional Notes
1.Forthepurposesofsubheadings 23.05Aand23.06AI,thefollowingexpressions shallhavethemeanings
herebyassignedtothem:
—"totalalcoholcontent":thesumoftheactualandpotentialalcoholcontents;
—"actualalcoholcontent":thenumberoflitresofalcoholcontained in100kgoftheproduct;
—"potentialalcoholcontent":thenumberoflitresofalcoholcapableofbeingproducedbytotalfermentation
ofthesugarscontained in100kgoftheproduct .
2.Forthepurposesofsubheading 23.07B,theexpression "milkproducts"meanstheproductsfallingwithin
headingsNos04.01,04.02,04.03and04.04andwithinsubheadings 17.02Aand17.05A.
•/»RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/»
1 2 3 4
23.01 Floursandmeals,ofmeat,offals,fish,crustaceans ormolluscs,unfitfor
humanconsumption ;greaves:
A.Floursandmealsofmeatandoffals;greaves 4 Free
B.Floursandmealsoffish,crustaceans ormolluscs 5 2
23.02 Bran,sharpsandotherresiduesderivedfromthesifting,millingorwork­
ingofcerealsorofleguminous vegetables :
A.Ofcereals :
I.Ofmaizeorrice:
a)Withastarchcontentnotexceeding 35°/obyweight
b)Other:21(L)
1.Withastarchcontentexceeding 35°/obutnotexceeding
45°/obyweight,andhavingundergone adenaturing pro­
cess(a) 21(L)
2.Other 21(L)—
II.Ofothercereals :
a)Ofwhichthestarchcontentdoesnotexceed28°/obyweight,
andofwhichthepercentage whichpassesthroughasieve
withanapertureof0-2mmdoesnotexceed10%byweightor
ofwhichthesievedproducthasanashcontent,calculated on
thedryproduct,of1-5%ormorebyweight 21(L)
b)Other 21(L)—
B.Ofleguminous vegetables 8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/110 OfficialJournaloftheEuropeanCommunities 1.1.74
•/»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.Notexceeding40%byweight Free Free
B.Other:
I.Beet-pulp ,bagasseandotherwasteofsugarmanufacture Free Free
II.Other Free Free
23.04
Oil-cakeandotherresidues (exceptdregs)resultingfromtheextraction
ofvegetableoils:Free(L)
A.Oil-cakeandotherresiduesresultingfromtheextraction ofoliveoil Free Free
B.Other Free Free
23.05Winelees;argol:
A.Winelees:
I.Havingatotalalcoholcontentnotexceeding 10litresofpurealcohol
per100kgandadrymattercontentnotlessthan25%byweight Free(a)
II.Other 1-60UA
perlitre
oftotal
alcohol (a)
B.Argol Free(a)—
23.06Productsofvegetableoriginofakindusedforanimalfood,notelsewhere
specifiedorincluded :
A.Acorns,horsechestnutsandpomaceormarcoffruit:
I.Grapemarc:
a)Havingatotalalcoholcontentnotexceeding 5-50litresofpure
alcoholper100kgandadrymattercontentnotlessthan40%
byweight Free(a) Free
b)Other 1-60UA
perlitre
oftotal
alcohol (a)
II.Other Free Free
B.Other 4 2
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/111
•/.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°/oorlessbyweightof
starch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts 15(L)—
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%butlessthan75%byweight
ofmilkprodutcs 15(L)-
4.Containing notlessthan75%byweightofmilkproducts ..15(L)—
b)Containing morethan10%butnotmorethan30%byweight
ofstarch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts 15(L)—
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%byweightofmilkproducts 15(L)—
c)Containing morethan30%byweightofstarch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts15(L)
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%byweightofmilkproducts ..15(L)—
II.Containing nostarch,glucoseorglucosesyrup,butcontaining milk
products 15(L)—
C.Other 15 —

NoL1/112 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 24
TOBACCO
•/.RateofDuty
Heading
number Descriptionautonomous
»/«
orLevy
(L)conventional
•/.
1 2 3 4
24.01 Unmanufactured tobacco;tobaccorefuse:
A.Tobaccoofavalue,perpackage,notlessthan280UAper100kgnet
weight 15
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

1.1.74 OfficialTounnaloftheEuropean Communities NoL1/113
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT;SULPHUR ;EARTHS ANDSTONE;PLASTERING MATERIALS ,LIMEANDCEMENT
Notes
1.Exceptwherethecontextotherwise requires,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%ormorebyweightofcombinedironevaluated 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
•/.
1 2 3 4
25.01 Commonsalt(includingrocksalt,seasaltandtablesalt);puresodium
chloride;saltliquors;seawater:
A.Commonsalt(includingrocksalt,seasaltandtablesalt)andpure
sodiumchloride,whetherornotinaqueoussolution :
I.Forchemicaltransformation (separation ofNafromCI)forthe
manufacture ofotherproducts (a) 1UA
per
1,000kg
net
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/114 OfficialJournaloftheEuropeanCommunities 1.1.74
•/»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
bearingsandsfallingwithinheadingNo26.01 Free Free
25.06 Quartz (otherthannaturalsands);quartzite,including quartzitenot
furtherworkedthanroughlysplit,roughlysquaredorsquaredbysawing1 Free
25.07 Clay(forexample,kaolinandbentonite),andalusite ,kyaniteandsilli­
manite,whetherornotcalcined,butnotincludingexpanded claysfalling
withinheadingNo68.07;mullite;chamotteanddinasearthsFree Free
25.08 Chalk Free Free
25.09 Earthcolours,whetherornotcalcinedormixedtogether;naturalmica­
ceousironoxides:
A.Earthcolours :
I.Notcalcinedormixed 2 1
II.Other 9 3-5
B.Naturalmicaceous ironoxides 3 2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/115
RateofDuty
Heading
number Descriptionautonomous
•/.conventional
V.
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
25.13Pumicestone;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
IB.Notfurtherv/orkedthansquaredbysawingorsplitting,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

NoL1/116 1.1.74 OfficialJournaloftheEuropeanCommunities
•/.RateofDuty
Heading
number Description autonomous
•/.conventional
%
1 2 3 4
25.17 Pebblesandcrushedorbrokenstone(whetherornotheat-treated ),gravel,
macadam andtarredmacadam,ofakindcommonly usedforconcrete
aggregates ,forroadmetallingorforrailwayorotherballast;flintand
shingle,whetherornotheat-treated ;granulesandchippings (whether
ornotheat-treated )andpowderofstonesfallingwithinheadingNo25.15
or25.16 Free Free
25.18 Dolomite ,whetherornotcalcined,includingdolomitenotfurtherworked
thanroughlysplit,roughlysquaredorsquaredbysawing;agglomerated
dolomite (includingtarreddolomite):
A.Crudedolomite Free Free
B.Calcined dolomite 4 2'
C.Agglomerated dolomite 5 2-5
25.19 Naturalmagnesium carbonate (magnesite ),whetherornotcalcined,other
thanmagnesium oxide Free Free
25.20 Gypsum;anhydrite ;calcinedgypsum,andplasterswithabasisofcal­
ciumsulphate,whetherornotcoloured,butnotincluding plasters
speciallypreparedforuseindentistry Free Free
25.21 Limestone fluxandcalcareous stone,commonly usedforthemanufacture
oflimeorcement Free Free
25.22 Quicklime ,slakedlimeandhydraulic lime,otherthancalciumoxideand
hydroxide 4 3-5
25.23 Portlandcement,cimentfondu,slagcement,supersulphate cementand
similarhydraulic cements,whetherornotcolouredorintheformof
clinker 8 4
25.24 Asbestos Free Free
25.25 Meerschaum (whetherornotinpolishedpieces)andamber;agglomerated
meerschaum andagglomerated amber,inplates,rods,sticksorsimilar
forms,notworkedaftermoulding ;jet Free Free
25.26 Mica,includingsplittings ;micawaste Free Free
25.27 Naturalsteatite,including naturalsteatitenotfurtherworkedthan
roughlysplit,roughlysquaredorsquaredbysawing;talc:
A.Naturalsteatite,includingnaturalsteatitenotfurtherworkedthan
roughlysplit,roughlysquaredorsquaredbysawing Free Free

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/117
RateofDuty
Heading
number Description autonomous
•/«conventional
%
1 2 3 4
25.27
(continued )B.Naturalsteatite,crushedorpowdered :
I.Talcinimmediate packingsofanetcapacityof1kgorless 8 4
II.Other 3 1
25.28 Naturalcryoliteandnaturalchiolite Free Free
25.29 Naturalarsenicsulphides Free Free
25.30 Crudenaturalboratesandconcentrates thereof (calcinedornot),butnot
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

NoL1/118 OfficialJournaloftheEuropeanCommunities 1.1.74
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 speciesactualy.
usedinthemetallurgical industryfortheextraction ofmercury,ofthemetalsofheadingNo28.50orofthe
metalsofSectionXIVorXV,eveniftheyareintendedfornon-metallurgical purposes .Theheadingdoesnot
however,includemineralswhichhavebeensubmittedtoprocessesnotnormaltothemetallurgical industry
3.HeadingNo26.03istobetakentoapplyonlytoashandresiduesofakindusedinindustryeitherforthe
extraction ofmetalsorasabasisforthemanufacture ofchemicalcompounds ofmetals.
•/. •/.RateofDuty
Heading
number Description autonomous
•/.conventional
·/.
1 2 3 4
26.01 Metallicoresandconcentrates androastedironpyrites:
A.Ironoresandconcentrates androastedironpyrites:
I.Roastedironpyrites Free Free
II.Other (ECSC) Free
B.Manganese oresandconcentrates ,includingmanganiferous ironores
andconcentrates withamanganese contentof20°/oormorebyweight
(ECSC) Free
C.Uranium oresandconcentrates :
I.Uraniumoresandpitchblende ,andconcentrates thereof,witha
uraniumcontentofmorethan5%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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/119
•/.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

NoL1/120 OfficialJournaloftheEuropeanCommunities 1.1.74
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 petroleumorbyanyotherprocess,providedthattheweightofthearomaticconstituents exceedsthat
ofthenon-aromatic constituents .
.References inheadingNo27.10topetroleum oilsandoilsobtainedfrombituminous mineralsaretobetaken
toincludenotonlypetroleum oilsandoilsobtainedfrombituminous mineralsbutalsosimilarois,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 27.10AHIa)1)meansspecialspiritsasdefinedinparagraph Babovewitha
flash-point higherthan21°CbytheAbel-Pensky method(b);
D"Mediumoils"(subheading 27.10B)meansoilsandpreparations ofwhichlessthan90%byvolume(in­
cludinglosses)distilsat210°Cand65%ormorebyvolume(including losses)distilsat250°C(ASTM
D86method);
E."Kerosene"(subheading 27.10Billa))meansmediumoilsasdefinedinparagraph Dabovewithaflash­
pointhigherthan21°CbytheAbel-Pensky method(b);
F."Heavyoils"(subheading 27.10C)meansoilsandpreparations ofwhichlessthan65%byvolume(includ­
inglosses)distilsat250°CbytheASTMD86methodorofwhichthedistillation 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 )51755published inOctober ,1963bytheDNA(DeutscheNormenaus­
schuss),Berlin15.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/121
H."Fueloils'"(subheading 27.10CII)meansheavyoilsasdefinedinparagraph Fabove(otherthangasoilsas
definedinparagraph Gabove)which,foracorresponding dilutedcolourC,haveaviscosityV:
—notexceedingthatshowninlineIofthefollowingtablewhenthesulphated residuecontentislessthan
1%bytheASTMD874methodandthesaponification indexislessthan4bytheASTMD939method;
—notlessthanthatshowninlineIIwhenthepourpointisnotlessthan10°CbytheASTMD97method;
—exceedingthatshowninline1butnotexceedingthatshowninlineIIwhen25%ormorebyvolume
distilsat300°CbytheASTMD86methodor,iflessthan25%byvolumedistilsat300°C,whenthe
pourpointishigherthan10°CbelowzerobytheASTMD97method .
DilutedcolourC/Viscosity Vconcordance 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 27.11 .BI)shallbetakentoapplytoproductswitharelativevapourpressureintheliquidstate
andat37-8°Cofnotmorethan25kg/cm1,or24-5bars,bytheASTMD1267method .
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;

NoL1/122 OfficialJournaloftheEuropean Communities 1.1.74
(c)cracking;
(d)reforming ;
(e)extraction bymeansofselectivesolvents;
(f)theprocesscomprising allthefollowingoperations :processing withconcentrated sulphuricacid,oleumor
sulphuric anhydride;neutralisation withalkalineagents;decolourisation andpurification withnaturally
activeearth,activatedearth,activatedcharcoalorbauxite;
(g)polymerisation ;
(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
mentwithhydrogen oflubricating oilsofsubheading 27.10CIII(e.g.hydrofinishing ordecolourisation )
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
27.10CIIc)accordingtothe kindandvalueoftheproductsusedandonthenetweightoftheproducts obtained .
Thisruleshallnotapplytoproductssoobtainedwhich,withinaperiodofsixmonthsandsubjecttosuch
otherconditions asmaybedetermined bythecompetent authorities ,aretoundergoaspecificprocessor
chemicaltransformation byaprocessnotbeingaspecificprocess;
(o)(inrespectofproductsofsubheading 27.10C111only)treatment bymeansofahigh-frequency electrical
brush-discharge .
Shouldanypreparatory treatmentpriortotheabovementioned treatments benecessarybyreasonoftechnical
requirements ,thecustomsexemption shallapplyonlytothequantitiesoftheproductsintendedforandactually
subjected tosuchabovementioned treatments ;anywasteproductsarisingduringpreparatory treatment
shallalsoheexemptfromcustomsduty.
6.Thequantities ofproductswhichmaybeobtainedduringchemicaltransformation ,orduringpreparatory
treatment whichmaybenecessary byreasonoftechnicalrequirements ,andwhichfallwithinheadingsor
subheadings Nos27.07BI,27.10,27.11,27.12,27.13B,27.14C,29.01A1,29.01BIIa)and29.01DIa)shall
bedutiableatthesameratesasthoseprovidedforinrespectofproducts"forotherpurposes",accordingtothe
kindandvalueoftheproductsusedandonthenetweightoftheproductsobtained .Thisruleshallnotapply
tosuchproductsfallingwithinheadingsorsubheadings Nos27.10,27.11,27.12and27.13Bwhich,within
aperiodofsixmonthsandsubjecttosuchotherconditions asmaybedetermined bythecompetent authorities ,
aretoundergoaspecificprocessorfurtherchemicaltransformation .
7.Subheading 27.10CIIIc)coversonlyoilstobemixedwithotheroils,withtheprouctsofheadingNo38.14
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
rentedplantsofbyasub-contractor .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/123
•/. •/.RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
27.01 Coal;briquettes ,ovoidsandsimilarsolidfuelsmanufactured fromcoal:
A.Coal(ECSC):
FederalRepublicofGermany
OthermemberStates
B.Other(ECSC):
FederalRepublicofGermany
Italy
OthermemberStates10DM
per1000kg
net
Free
10DM
per1000kg
net
2
Free
27.02 Lignite,whetherornotagglomerated :
A.Lignite (ECSC):
France
OthermemberStates
B.Agglomerated lignite(ECSC):
France
Italy
OthermemberStates2-5
Free
2-5
2-
Free
27.03 Peat(includingpeatlitter),whetherornotagglomerated :
A.Peat
B.Agglomerated peatFree
3Free
1-5
27.04 Cokeandsemi-coke ofcoal,ofligniteorofpeat:
A.Ofcoal:
I.Forthemanufacture ofelectrodes
II.Other(ECSC):
Italy
OthermemberStates3 1-5
5
Free
B.Oflignite(ECSC):
Italy
OthermemberStates
C.Other 35
Free
1-5
27.05 Retortcarbon 3 1-5
27.05bis
27.06Coalgas,watergas,producergasandsimilargases
Tardistilledfromcoal,fromligniteorfrompeat,andothermineraltars,
includingpartiallydistilledtarsandblendsofpitchwithcreosoteoilsor
withothercoaltardistillation productsFree
FreeFree
Free
27.07 Oilsandotherproductsofthedistillation ofhightemperature coaltar;
similarproductsasdefinedinNote2tothisChapter:
A.Crudeoils:
I.Crudelightoilsofwhich90%ormorebyvolumedistilsattem­
peratures ofupto200°C
II.Other10
24
1

NoL1/124 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
number Description autonomous
•/.conventional
V»
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 )foranindefiniteperiod.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/125
•/.RateofDuty
Heading
number Description autonomous
•/.conventional
•/«
1 2 3 4
27.10
(continued )C.Heavyoils:
I.Gasoils:
a)Forundergoing aspecificprocess (a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10CIa)(a) 10(b)(c)5(c)
c)Forotherpurposes 10(d) 5
II.Fueloils:
a)Forundergoing aspecificprocess (a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.10CIIa)(a)..10(b)(c)5(c)
c)Forotherpurposes 10(d) 5
III.Lubricating oils;otheroils:
a)Forundergoing aspecificprocess (a) 12(b) 6
b)Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10CIIIa)(a) 12(b)(c)6(c)
c)Tobemixedinaccordance withthetermsofAdditional Note7
tothisChapter (a) 12(e) 6
d)Forotherpurposes 12(f) 6
27.11 Petroleum gasesandothergaseoushydrocarbons :
A.Propaneofapuritynotlessthan99%:
I.Foruseaspowerorheatingfuel 25 17-5
II.Forotherpurposes (a) Free Free
B.Other:
I.Commercial propaneandcommercial butane :
a)Forundergoing aspecificprocess (a) 3-5(b) 1-5
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.11BIa)(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.

NoL1/126 OfficialJournaloftheEuropean Communities 1.1.74
•/. •/.RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
I 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
27.13 Paraffinwax,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
27.15
27.16II.Other
Bitumenandasphalt,natural;bituminous shale,asphalticrockandtar
Bituminous mixturesbasedonnaturalasphalt,onnaturalbitumen,on
petroleum bitumen,onmineraltaroronmineraltarpitch(forexample,
bituminous mastics,cut-backs):
A.Bituminous mastics4
Free
82
Free
3
B.Other 3 1
27.17 Electriccurrent Free Freesands
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SeeAdditional Note6.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/127
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.ExceptwheretheircontextortheseNotesotherwise require,theheadingsofthisChapteraretobetaken
toapplyonlyto:
(a)Separatechemicalelementsandseparatechemically definedcompounds ,whetherornotcontaining im­
purities ;
(b)Productsmentioned in(a)abovedissolvedinwater;
(c)Productsmentioned in(a)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes anormal
andnecessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfortransportand
thatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuseratherthanfor
generaluse;
(d)Theproductsmentioned in(a),(b)or(c)abovewithanaddedstabilisernecessaryfortheirpreservation
ortransport ;
(e)Theproductsmentioned in(a),(b),(c)or(d)abovewithanaddedanti-dusting agentoracolouringsubstance
addedtofacilitatetheiridentification orforsafetyreasons,providedthattheadditionsdonotrenderthe
productparticularly suitableforsometypesofuseratherthanforgeneraluse.
2Inadditiontodithionites stabilisedwithorganicsubstances andtosulphoxylates (headingNo28.36),car­
bonatesandpercarbonates ofinorganicbases(headingNo28.42),cyanidesandcomplexcyanidesofinorganic
bases(headingNo28.43),fulminates ,cyanatesandthiocyanates ,ofinorganicbases(headingNo28.44),organic
productsincludedinheadingsNos28.49to28.52andmetalandnon-metal carbides (headingNo28.56),only
thefollowing compounds ofcarbonarealsotobeclassifiedinthepresentChapter :
(a)Oxidesofcarbon;hydrocyanic ,fulminic ,isocyanic ,thiocyanic andothersimpleorcomplexcyanogenacids
(headingNo28.13);
(b)Oxyhalides ofcarbon (headingNo28.14);

NoL1/128 OfficialJournaloftheEuropeanCommunities t.1.74
(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.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/129
7.HeadingNo28.55istobetakentoincludeferro-phosphorus containing 15%ormofebyweightofphosphorus
andphosphor coppercontaining morethan8%byweightofphosphorus .
8.Chemical elements (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 '.
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

NoL1/130 OfficialJournaloftheEuropean Communities 1.1.74
Heading
numberRateofDuty
Description autonomous
»/«conventional
»/.
1 2 3 4
28.05 A.11.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 orinterallovs
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 6-72UA
perflaskperflask
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 Sulphuric acid;oleum 4 3-2
28.09 Nitricacid;sulphonitric acids 15 9-6
28.10 Phosphorus pentoxide andphosphoric acids(meta-,ortho-andpyro-).... 14 13-2
28.11 Arsenictrioxide,arsenicpentoxideandacidsofarsenic:
A.Arsenictrioxide 8 6-4
B.Arsenicpentoxide andacidsofarsenic 11 8-8
28.12 Boricoxideandboricacid 8 4-8
28.13 Otherinorganic acidsandoxygencompounds ofnon-metals (excluding
water):
A.Hydrofluoric acid 13 8
B.Sulphuric anhydride 8 6-4
C.Nitrogenoxides 11 7·2
D.Carbondioxide 15 9-6
E.Silicondioxide 10 6-4
F.Other 12 8

1.1.74 OfficialJournaloftheEuropean Communities NoL1/131
•/.RateofDuty
Heading
number Description autonomous
»/»conventional
•/.
1 2 3 4
III.HALOGEN ANDSULPHUR COMPOUNDS OFNON-METALS
28.14 Halides,oxyhalides andotherhalogencompounds ofnon-metals :
A.Chlorides andoxychlorides ofnon-metals :
I.Sulphurchlorides
II.Other
B.Otherhalogencompounds ofnon-metals14
12
1411-2
9-6
8-8
28.15 Sulphides ofnon-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
108-8
7-6

NoL1/132 OfficialJournaloftheEuropeanCommunities 1.1.74
•/.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 andtheirinorganicsalts159-6
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.Tungsten oxidesandhydroxides 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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/133
•/.Heading
numberRateofDuty
Description autonomous
Ίοconventional
•/.
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
28.31Chloritesandhypochlorites :
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

NoL1/134 OfficialJournaloftheEuropeanCommunities 1.1.74
Heading
number DescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
28.33 Bromides ,oxybromides ,bromatesandperbromates ,andhypobromites .... 15 12
28.34 Iodides,oxyiodides ,iodatesandperiodates 15 12
28.35 Sulphides ;polysulphides :
A.Sulphides :
I.Ofpotassium ;ofbarium;oftin;ofmercury 11 8-8
II.Ofcalcium;ofantimony ;ofiron 8 6-4
III.Other 15 12
B.Polysulphides :
I.Ofpotassium ;ofcalcium;ofbarium;ofiron;oftin 12 9-6
II.Other 15 12
28.36 Dithionites ,including thosestabilised withorganic substances ;
sulphoxylates 15 12
28.37 Sulphitesandthiosulphates12 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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/135
Heading
number DescriptionRateofDuty
autonomous
«/.conventional
•/.
1 2 3 4•/.
28.39
(continued )14
10
11
8
15
14
28.40B.Nitrates :
I.Ofsodium
II.Ofpotassium
III.Ofbarium;ofberyllium ;ofcadmium ;ofcobalt;ofnickel.
IV.Ofcopper;ofmercury
V.Oflead
VI.Other
Phosphites ,hypophosphites andphosphates :
A.Phosphites andhypophosphites
B.Phosphates :
I.Ofammonia
II.Other,includingpolyphosphates
Arsenites andarsenates :
A.Arsenites
B.Arsenates15
12
15
28.41
14
128-8
8
8-8
6-4
12
11-2
9-6
8
11-2
11-2
9-6
9-6
10-4
7-2
4-8
8
10-2
8-8
11-2
12
10-4
8-8
1228.42 Carbonates andpercarbonates ;commercial ammonium carbonate con­
tainingammonium carbamate :
A.Carbonates :
I.Ofammonia (including commercial ammonium carbonate con­
tainingammonium carbamate ) 12
II.Ofsodium 13
III.Ofcalcium 9
IV.Ofmagnesium ;ofcopper 6
V.Ofberyllium ;ofcobalt;ofbismuth 10
VI.Oflithium 14
VII.Other 14
B.Percarbonates 14
28.43 Cyanidesandcomplexcyanides :
A.Cyanides :
I.Ofsodium;ofpotassium ;ofcalcium 15
II.Ofcadmium 13
III.Other 11
B.Complex cyanides 15

NoL1/136 OfficialJournaloftheEuropeanCommunities 1.1.74
Heading
number DescriptionRateofDuty
autonomous
Ίοconventional
•/»
t 2 3 4
28.44 Fulminates ,cyanatesandthiocyanates:I
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)Other 7 4-8
11.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 andpermanganates 15 12
D.Antimonates andmolybdates 14 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
(a)F.ntryunderthissubheading issub|ecttoconditions tobedetermined bythecompetent authoring '.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/137
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
VI.MISCELLANEOUS
28.49 Colloidalpreciousmetals;amalgams ofpreciousmetals;saltsandother
compounds ,inorganicororganic,ofpreciousmetals,includingalbuminates ,
proteinates ,tannatesandsimilarcompounds ,whetherornotchemically
defined :
A.Colloidalpreciousmetals :
I.Silver
II.Other
B.Amalgams ofpreciousmetals
C.Saltsandothercompounds ,inorganicororganic,ofpreciousmetals:10
8
128
4-8
8
I.Ofsilver 12 9-6
II.Ofotherpreciousmetals 5 3-2
28.50 Fissilechemical elementsandisotopes ;otherradio-active chemical ele­
mentsandradio-active isotopes;compounds ,inorganic ororganic,of
suchelementsorisotopes,whetherornotchemically defined;alloys,
dispersonsandcermets,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)SeeAnnex.

NoL1/138 OfficialJournaloftheEuropean Communities 1.1.74
•/.RateofDuty
Heading
number Description autonomous
»/»conventional
•/.
1 2 3 4
28.53 Liquidair(whetherornotraregaseshavebeenremoved);compressed
7 5-6
28.54 Hydrogenperoxide (includingsolidhydrogenperoxide):
A.Solid18 144
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
E.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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/139
CHAPTER 29
ORGANIC CHEMICALS
Notes
1.Exceptwherethecontextotherwise requires ,theheadingsofthisChapteraretobetakentoapplyonlyto:
(a)Separatechemically definedorganiccompounds ,whetherornotcontaining impurities ;
(b)Mixturesoftwoormoreisomersofthesameorganiccompound (whetherornotcontaining impurities ),
exceptmixtures ofacyclichydrocarbon isomers (otherthanstereoisomers ),whetherornotsaturated
(Chapter27);
(c)TheproductsofheadingsNos29.38to29.42inclusive ,orthesugarethersandsugaresters,andtheirsalts,
ofheadingNo29.43,ortheproductsofheadingNo29.44,whetherornotchemically defined;
(d)Productsmentioned in(a),(b)or(c)abovedissolvedinwater;
(e)Productsmentioned in(a),(b)or(c)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes
anormalandnecessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfor
transportandthatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuse
ratherthanforgeneraluse;
(f)Theproductsmentioned in(a),(b),(c),(d)or(e)abovewithanaddedstabilisernecessaryfortheirpre­
servationortransport ;
(g)Theproductsmentioned in(a),(b),(c),(d),(e)or(f)abovewithanaddedanti-dusting agentoracolouring
orodoriferous substance addedtofacilitatetheiridentification orforsafetyreasons,providedthatthe
additionsdonotrendertheproductparticularly suitableforsometypesofuseratherthanforgeneraluse;
(h)Diazonium salts,arylidesusedascouplersforthesesalts,andfastbasesforazoicdyes,dilutedtostandard
strengths .
2.ThisChapterdoesnotcover:
(a)GoodsfallingwithinheadingNo15.04orglycerol (headingNo15.11);
(b)Ethylalcohol (headingNo22.08or22.09);
(c)Methaneandpropane (headingNo27.11);
(d)Thecompounds ofcarbonmentioned inNote2ofChapter28;
(e)Urea(headingNo31.02or31.05asthecasemaybe);
(f)Colouring matterofvegetableoranimalorigin(headingNo32.04);syntheticorganicdyestuffs (including
pigmentdyestuffs),syntheticorganicproductsofakindusedasluminophores andproductsofthekind
knownasopticalbleachingagentssubstantive 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 .

NoL1/140 JournalofficieldesCommunautes europeennes 1.1.74
4.Unlessotherwisestipulated inthesubheadings ofheadingNos29.03to29.05,29.07to29.10,29.12to29.21,inclu­
sive,and29.22and29.23,anyreferencetohalogenated ,sulphonated ,nitratedornitrosated derivatives istobe
takentoincludeareferencetoanycombinations ofthesederivatives (forexample,sulphohalogenated ,nitro­
halogenated ,nitrosulphonated andnitrosulphohalogenated derivatives ).
Nitroandnitrosogroupsarenottobetakenasnitrogen-functionsforthepurposeofheadingNo29.30.
5.(a)Theestersofacid-function organiccompounds fallingwithinsub-Chapters ItoVIIwithorganiccom­
poundsofthesesub-Chapters aretobeclassifiedwiththatcompound whichisclassifiedintheheading
placedlastinthesub-Chapters .
(b)Estersofethylalcoholorglycerolwithacid-function organiccompounds ofsub-Chapters ItoVIIareto
beclassifiedwiththecorresponding acid-function compounds .
(c)Thesaltsoftheestersreferredtoinparagraph (a)or(b)abovewithinorganicbasesaretobeclassified
withthecorresponding esters.
(d)Thesaltsofotheracid-orphenol-function 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,onlyhavedirectlylinkedtocarbontheatomsofsulphurando
halogenswhichgivethemtheirnatureofsulphonated orhalogenated derivatives (orcompound derivatives )
7.HeadingNo29.35(heterocyclic compounds )istobetakennottoincludeinternalethers,internalhemiacetals .
methylene ethersoforthodihydric phenols,epoxideswiththreeorfourmemberrings,cyclicacetals,cyclic
polymersofaldehydes ,ofthioaldehydes orofaldimines ,anhydrides ofpolybasic acids,cyclicestersofpoly­
hydricalcoholswithpolybasic acids,cyclicureidesandcyclicthioureides ,imidesofpolybasic acids,hexa­
methylenetetramine andtrimethylenetrinitramine .
Additional Note
Withinanyoneheading,derivatives ofachemicalcompound (oragroupofchemicalcompounds )fallingwithin
asubheading aretobeclassified ,unlessotherwisestipulated ,withinthatsubheading ,providedthat,inthesame
seriesofsubheadings ,thereexistsnofinalsubheading "other"(withnoadditional text).Ifsuchasubheading exists
thederivatives inquestionshallbeclassifiedunderthatfinalsubheading "other".

1.1.74 OfficialJournaloftheEuropean Communities NoL1/141
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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)Foruseaspowerorheatingfuels25 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.ÁsoPropylbenzene (eumene) 8 8
IV.Naphthalene andanthracene Free 3
V.Biphenylandterphenyls 15 12
VI.Other 16 10-4
29.02 Halogenated derivatives ofhydrocarbons :
A.Halogenated derivatives ofacyclichydrocarbons :
LFluorides andpolyfluorides18 14-4
II.Chloridesandpolychlorides :
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.Propyland¿sopropylalcohols 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 1411-2
(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 andtheirsalts17 13-6
IV.2,2-Di-(4-hydroxyphenyl)propane15 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 ANDHEMIACET ALS,ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.08Ethers,ether-alcohols ,ether-phenols ,ether-alcohol-phenols ,alcoholper­
oxidesandetherperoxides ,andtheirhalogenated ,sulphonated ,nitrated
ornitrosated derivatives :
A.Ethers:
I.Acyclic :
a)Diethyletheranddichlorodiethyl ethers25 17-5
b)Other17 13-6
II.Cyclanic,cyclenicandcycloterpenic17 13-6
III.Aromatic :
a)4-íeríButyl-3-methoxy-l-methyl-2,6-dinitrobenzene (musk
ambrette )13 10-4
b)Diphenyl ether17 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.. 18 14-4
F.Quinones,quinone-alcohols ,quinone-phenols ,quinone-aldehydes and
othersingleorcomplexoxygen-function quinones17 13-6
G.Halogenated ,sulphonated ,nitratedornitrosated derivatives :
I.Muskketone 14 11-2
II.Other 16 12-8
VII.CARBOXYLIC ACIDS,ANDTHEIRANHYDRIDES ,HALIDES ,
PEROXIDES ANDPERACIDS ,ANDTHEIRHALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.14 Monocarboxylic acidsandtheiranhydrides ,halides,peroxides and
peracids,andtheirhalogenated ,sulphonated ,nitratedornitrosated
derivatives :
A.Saturatedacyclicmonocarboxylic acids:
I.Formicacidanditssaltsandesters 19 15-2
II.Aceticacidanditssaltsandesters:
a)Aceticacid 21 16-8
b)Saltsofaceticacid:
1.Pyrolignites (forexample,ofcalcium) 10 8
2.Sodium acetate 19 15-2
3.Cobaltacetate 14 11-2
4.Other 17 13-6
c)Estersofaceticacid:
1.Ethyl,vinyl,propyland¿sopropylacetates 20 16
2.Methyl,butyl,¿sobutyl,pentyl(amyl ),/sopentyl (¿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)Palmiticacid 11 8-8
b)Saltsandestersofpalmiticacid 16 12-8
X.Stearicacidanditssaltsandesters:
a)Stearicacid 12 96
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,peroxides andperacids,
andtheirhalogenated ,sulphonated ,nitratedernitrosated 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)Crudecalciumtartrate9 7-2
b)Other18 14-4
IV.Citricacidanditssaltsandesters:
a)Citricacid19 15-2
b)Crudecalciumcitrate7 5-6
c)Other20 16
V.Gluconic acidanditssaltsandesters 23 18-4
VI.Phenylglycolic acid(mandelicacid)anditssaltsandesters20 16
VII.Cholicanddeoxycholic acidsandtheirsaltsandesters13 10-4
VIII.Other:
a)Acyclic15 12
b)Cyclic 18 14-4
B.Carboxylic acidswithphenolfunction :
I.Salicylicandacetylsalicylic acidsandtheirsaltsandesters:
a)Salicylicacid 21 16-8
b)Saltsofsalicylicacid 19 15-2
c)Estersofsalicylicacid:
1.Methylsalicylateandphenylsalicylate (salol) 22 17-6
2.Other 18 14-4
d)Acetylsalicylic acidanditssaltsandesters 21 16-8
II.Sulphosalicylic acidsandtheirsaltsandesters 18 14-4
III.4-Hydroxybenzoic acidanditssaltsandesters 16 12-8
IV.Gallicacid(3,4,5-trihydroxybenzoic acid)anditssaltsandesters:
a)Gallicacid(3,4,5-trihydroxybenzoic acid) 14 11-2
b)Saltsandestersofgallicacid(3,4,5-trihydroxybenzoic acid)... 17 13-6
V.Hydroxynaphthoic acidsandtheirsaltsandesters 18 14-4
VI.Other 17 13-6

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29.16 C.Carboxylic acidswithaldehydeorketonefunction :
(continued )I.Dehydrocholic acid(3,7,12-trioxo-5-beta-cholanic acid)anditssalts 13 10-4
11.Ethylacetoacetate anditssalts 20 16
III.Other 17 13-6
D.Othersingleorcomplexoxygen-function carboxylic acids 17 13-6
VIII.INORGANIC ESTERSANDTHEIRSALTS,ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.17 Sulphuric estersandtheirsalts,andtheirhalogenated ,sulphonated ,
nitrated ornitrosated 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 :
LCyclohexylamine 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
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-aldehydes ;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
V.Other 17 13-6
E.Amino-alcohol-phenols ;amino-acid-phenols ;othersingleorcomplex
oxygen-function amino-compounds 17 13-6
29.24 Quaternary ammonium saltsandhydroxides ;lecithinsandotherphospho­
aminolipins :
A.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)Diethylaminoaceto-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 ofhydrazine orofhydroxylamine 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.Thiophen14 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-l-phenyl-5-pyrazolone (phenazone )and4-dimethylamino­
2,3-dimethyl-l-phenyI-5-pyrazolone (amidopyrin ),andtheirderivatives :
I.2,3-Dimethyl-l-phenyl-4- /sopropyl-5-pyrazolone (propyphenazone )..
II.Other15
2510-4
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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/153
RateofDuty
Heading
number Description autonomous
•/.conventional
«/.
1 2 3 4
29.35
(continued)M.Santonin
N.Coumarin ,methylcoumarin andethylcoumarin13
188
14-4
O.Phenolphthalein 18 14-4
1-Methyl-4-(N-phenyl-2-thenylamino)piperidine
(thenalidine )anditstartratesandmaleates ;
Ì0-[2-(l-Methyl-2-piperidyl)ethyl]-2-methylthiophenothiazine
(thioridazine )anditssalts;
4-(3-Hydroxyphenyl)-l-methyl-4-propionylpiperidine
hydrochloride (ketobemidone hydrochloride );
2-(1-Naphthylmethyl)-2-imidazoline hydrochloride
(naphazoline hydrochloride )and
2-(l-naphtlylmethyl)-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-Dimethy]aminopropyl)-10,ll-dihydrodibenz[£>, /]azepine
hydrochloride (imipramine hydrochloride );
0,0-Diethyl 0-6-methyl-2-¿sopropylpyrimidin-4-yl
phosphorothioate (diazinon);
2-Chloro-4,6-di(ethylamino)-l,3,5-triazine (simazine);
2-Chloro-4-ethylamino-6- /sopropylamino-l,3,5-triazine (atrazine );
(+)-3-Methoxy-N-methylmorphinan (dextromethorphan )anditssalts;
6-Allyl-5,7-dihydrobenz[c,e]azepine (azapetine )anditssalts;
7-Chloro-2-methylamino-5-phenylbenzo-3H-l,4-diazepine
4-oxide (chlordiazepoxide )anditssalts;
N-/soNicotinoyl-N' /5opropylhydrazine (iproniazid );
l,2,3,4-Tetrahydro-2-methyl-9-phenyl-2-azafluorene
(phenindamine )anditssalts;
3-Dimethylcarbamoyloxy-l-methylpyridinium bromide
(pyridostigmine bromide);
2-Chloro-10-(3-dimethylaminopropylidene)-9-thiaanthracene
(chlorprothixene );
2-Benzyl-2-imidazoline hydrochloride (tolazolinehydrochloride );
2-Chloro-4,6-di( /sopropylamino)-l,3,5-triazine (propazine );
2-Ethylthio-10-[3-4-methylpiperazin-l-yl)propyl]phenothiazine
(thiethylperazine );
Halogenated quinolinederivatives ;
Quinoline-carboxylic acidderivatives 16 8-4
Q.Other 16 104
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

NoL1/154 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
29.38 B.Vitamins ,unmixed,whetherornotinaqueoussolution :
(continued ) I.Vitamins A 9 4-5
II.Vitamins B2,B3,Be,B12andH 9 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
primarilyashormones ;othersteroidsusedprimarilyashormones :
A.Adrenaline 17 13-6
B.Insulin 16 12-8
C.Pituitary (anterior)andsimilarhormones :
I.Gonadotrophic hormones 11 8-8
II.Other 15 12
D.Adrenal (cortex)hormones :
I.Cortisone andhydrocortisone ,andtheiracetates;prednisone and
prednisolone 11 8-8
II.Other 14 11-2
E.Otherhormones andothersteroids 14 11-2
29.40 Enzymes
XII.GLYCOSIDES ANDVEGETABLE ALKALOIDS ,NATURAL OR
REPRODUCED BYSYNTHESIS ,ANDTHEIRSALTS,ETHERS ,
ESTERS ANDOTHER DERIVATIVES13 10-4
29.41 Glycosides ,naturalorreproduced bysynthesis,andtheirsalts,ethers,
estersandotherderivatives :
A.Digitalis glycosides 12 9-6
B.Glycyrrhizic acidandglycyrrhizates 11 8-8
C.Rutinanditsderivatives 18 14-4
D.Other 14 11-2

1.1.74 OfficialJournaloftheEuropean Communities NoL1/155
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
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.Emetine anditssalts 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.OTHER ORGANIC 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.Penicillins 21 16-8
B.Chloramphenicol 13 10-4
C.Otherantibiotics 9 8
29.45 Otherorganiccompounds 20 16

NoL1/156 OfficialJournaloftheEuropean Communities 1.1.74
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 ,thefollowing aretobetreated:
(A)Asunmixedproducts :
(1)Unmixedproductsdissolved inwater;
(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)Sterilelaminariaandsterilelaminariatents;
(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.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/157
RateofDuty
Heading
number Description autonomous
•/.conventional
V»
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

NoL1/158 OfficialJournaloftheEuropeanCommunities 1.1.74
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)Fertilisers consisting ofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together .
(C)Fertilisersconsistingofammonium chlorideorofanyofthegoodsdescribedin(A)or(B)above,butwithout
quantitative criteria,mixedwithchalk,gypsumorotherinorganicnon-fertilising substances .
(D)Liquidfertilisersconsisting ofthegoodsofsub-paragraphs 1(A)(ii)or(viii)above,orofmixturesofthose
goods,inanaqueousorliquidammoniasolution .
2.HeadingNo31.03istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyarenot
putupintheformsorpackingsdescribedinheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(i)Basicslag;
(ii)Disintegrated (calcined)calciumphosphates (thermophosphates andfusedphosphates )andcalcined
naturalaluminium calciumphosphates ;
(iii)Superphosphates (single,doubleortriple);
(iv)Calciumhydrogenphosphate containing notlessthan0-2%byweightoffluorine.
(B)Fertilisersconsisting ofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together .
(C)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.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/159
(B)Fertilisers consisting ofanyofthegoodsdescribedin(A)above,butwithoutquantitative criteria,mixed
together .
4.Monoammonium anddiammonium orthophosphates ,whetherornotpure,andmixturesthereof,aretobe
classifiedinheadingNo31.05.
5.Forthepurposesofthequantitative criteriaspecifiedinNotes1(A),2(A)and3(A)above,thecalculation is
tobemadeonthedryanhydrous product .
6.ThisChapterdoesnotcover:
(a)AnimalbloodofheadingNo05.15;
(b)Separatechemically definedcompounds (otherthanthoseanswering tothedescriptions inNote1(A),
2(A),3(A)or4above);or
(c)Culturedpotassium chloridecrystals (otherthanopticalelements )weighingnotlessthan2-5geach,of
headingNo38.19;opticalelementsofpotassium chloride (headingNo90.01).
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
31.01 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.Alentioned 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 .

NoL1/160 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
31.05 A.II.Containing thetwofertilisingsubstances :nitrogenandphosphorus :
(continued )a)Ammonium phosphates 7 6-6
b)Containing phosphates andnitrates 7 6-6
c)Other:
1.Withanitrogencontentexceeding 10%byweight 10 8
2.Other 7 4-8
III.Containing thetwofertilising substances :nitrogenandpotassium :
a)Naturalpotassicsodiumnitrate,consisting ofanaturalmixture
ofsodiumnitrateandpotassium nitrate (theproportion ofthe
latterelementmaybeashighas44%),ofatotalnitrogen
contentnotexceeding 16-3%byweight(a) 10 Free
b)Other:
1.Withanitrogencontentexceeding 10%byweight 10 8
2.Other 7 4-8
IV.Other:
a)Withanitrogencontentexceeding 10%byweight 10 8
b)Other 4 3-2
B.GoodsofthepresentChapterintablets,lozengesandsimilarprepared
formsorinpackingsofagrossweightnotexceeding 10kg 11 8-8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/161
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 ofproductsfallingwithinheadingsNos29.38to29.42,29.44or
35.01to35.04.
2.HeadingNo32.05istobetakentoincludemixturesofstabiliseddiazonium saltsandcouplingcompounds for
theproduction ofinsolubleazoicdyestuffsonthefibre.
3.HeadingsNos32.05,32.06and32.07aretobetakentoapplyalsotopreparations basedon,respectively ,
syntheticorganicdyestuffs (includingpigmentdyestuffs),colourlakesandothercolouringmatter,ofakind
usedforcolouring inthemassartificialplastics,rubberorsimilarmaterialsorasingredients inpreparations
forprintingtextiles.Theheadingsarenottobeapplied,however,topreparedpigmentsfallingwithinheading
No32.09.
4.HeadingNo32.09istobetakentoincludesolutions (otherthancollodions )consisting ofanyoftheproducts
specifiedinheadingsNos39.01to39.06involatileorganicsolventsif,andonlyif,theweightofthesolvent
exceeds50%oftheweightofthesolution .
5.Theexpression "colouringmatter"inthisChapterdoesnotincludeproductsofakindusedasextendersinon
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
°/o
1 2 3 4
32.01 Tanningextractsofvegetableorigin:
A.Ofwattle (mimosa ) 10(a) 9
B.Ofquebracho Free Free
C.Ofsumach,ofvallonia,ofoakorofchestnut 9—
D.Other 9 8(b)
(a)Dutyratereducedto3%(suspension )foranindefinite period.|b)Dutyratereducedto4%inrespectofeucalyptus tanningextracts,withinthelimitsofanannualtariffquotaof250metrictonstobegrantedbythe
competent authorities oftheE.C.

NoL1/162 OfficialJournaloftheEuropeanCommunities 1.1.74
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 Syntheticorganictanningsubstances ,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
opticalbleaching agents,substantive tothefibre;naturalindigo:
A.Synthetic organicdyestuffs 17 10
B.Preparations mentioned inNote3tothisChapter 20 14
C.Syntheticorganicproductsofakindusedasluminophores 19 16-8
D.Productsofthekindknownasopticalbleaching agents,substantive
tothefibre 17 9-5
E.Naturalindigo 9 8-4
32.06 Colourlakes 16 14
32.07 Othercolouringmatter;inorganicproductsofakindusedasluminophores :
A.Othercolouringmatter:
LMineralblacks,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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/163
RateofDuty
Heading
number Description autonomous
•/»conventional
·/.
1 2 3 4
32.07 B.Preparations mentioned inNote3tothisChapter 16 12-8
(continued )C.Inorganicproductsofakindusedasluminophores 12 8
32.08 Preparedpigments,preparedopacifiers andpreparedcolours,vitrifiable
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 Varnishes andlacquers;distempers ;preparedwaterpigmentsofthekind
usedforfinishingleather;paintsandenamels;pigmentsinlinseedoil,
whitespirit,spiritsofturpentine ,varnishorotherpaintorenamelmedia;
stampingfoils;dyesorothercolouringmatterinformsorpackingsof
akindsoldbyretail:
A.Varnishes andlacquers ;distempers ;preparedwaterpigments ofthe
kindusedforfinishingleather;paintsandenamels ;pigmentsinlinseed
oil,whitespirit,spiritsofturpentine ,varnishorotherpaintorenamel
media :
I.Pearlessence 16 12-8
II.Other 19 12
B.Stamping foils 17 11-2
C.Dyesorothercolouringmatterinformsorpackingsofakindsold
byretail 16 12-8
32.10 Artists',students'andsignboard painters'colours,modifying tints,amuse­
mentcoloursandthelike,intablets,tubes,jars,bottles,pansorin
similarformsorpackings,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
anacements 11 7-2
32.13 Writingink,printinginkandotherinks:
A.Writingordrawingink 15 12
B.Printingink 18 11-2
C.Otherinks 16 12-8

NoL1/164
«1OfficialJournaloftheEuropean Communities 1.1.74
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 ofessentialóils 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 ,ofakindusedasrawmaterials intheperfumery ,
food,drinkorotherindustries 10 8
(a)SeeAnnex.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/165
RateofDuty
Heading
number Description autonomous
Vtconventional
•/o
1 2 3 4
33.05 Aqueousdistillatesandaqueoussolutionsofessentialoils,including such
productssuitableformedicinal uses 12 9-6
33.06 Perfumery ,cosmeticsandtoiletpreparations :
A.Shavingcreams '
B.Other20
1812-8
11-2

NoL1/166 OfficialJournaloftheEuropean Communities 1.1-74
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
combinedwithsoap 19 12
34.02 Organicsurface-active agents;surface-active preparations andwashing
preparations ,whetherornotcontaining soap 17 12

1.1.74 OfficialJournaloftheEuropean Communities NoL1/167
RateofDuty
Heading
numberiDescription autonomous
V.conventional
°/o
1 2 3 4
34.03 Lubricating preparations ,andpreparations ofakindusedforoilor
greasetreatment oftextiles,leatherorothermaterials ,butnotincluding
preparations containing 70%ormorebyweightofpetroleum oilsorof
oilsobtainedfrombituminous minerals :
A.Containing petroleum oilsoroilsobtainedfrombituminous minerals .. 10 6·4
B.Other 10 6-4
34.04 Artificialwaxes(including water-soluble waxes);preparedwaxes,not
emulsified orcontaining solvents 12 8
34.05 Polishesandcreams,forfootwear,furnitureorfloors,metalpolishes,
scouringpowdersandsimilarpreparations ,butexcludingpreparedwaxes
fallingwithinheadingNo34.04 15 9-6
34.06 Candles,tapers,night-lights andthelike 16 12-8 -
34.07 Modelling pastes(includingthoseputupforchildren's amusement and
assortedmodelling pastes);preparations ofakindknownas'dentalwax'
oras'dentalimpression compounds ',inplates,horseshoe shapes,sticks
andsimilarforms !16 10-4

NoL1/168 OfficialJournaloftheEuropean Communities 1.1.74
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
•/.conventional
'U
1 2 3 4
35.01 Casein,caseinates andothercaseinderivatives ;caseinglues:
A.Casein :
I.Forthemanufacture ofregenerated textilefibres(a) 2 2
II.Forindustrial usesotherthanthemanufacture offoodstuffs or
fodder (a) 6 5
III.Other 14 —
B.Caseinglues 13 —
C.Other 10 10
35.02 Albumins ,albuminates andotheralbuminderivatives :
A.Albumins :
I.Unfit,ortoberenderedunfit,forhumanconsumption (b) Free Free
II.Other:
a)Ovalbumin andlactalbumin :
1.Dried(forexample,insheets,scales,flakes,powder) 10(c)—
2.Other 10(c)—
b)Other 10—
B.Albuminates andotheralbumin derivatives 12 12
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Entryunderthissubheading ofalbumins toberenderedunfitforhumanconsumption issubjecttoconditions tobedetermined bythecom­
petentauthorities .
(c)Theodvaloremdutyissubstituted byaspecifictaxestablished inaccordance withtheprovisions ofCouncilRegulation No170/67/EEC.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/169
RateofDuty
Heading
number Description autonomous
•/.conventional
%
1 2 3 4
35.03 Gelatin (including gelatininrectangles ,whetherornotcolouredor
surface-worked )andgelatinderivatives ;gluesderivedfrombones,hides,
nerves,tendonsorfromsimilarproducts,andfishglues;isinglass :
A.Isinglass 10 8
B.Other 15 12
35.04 Peptonesandotherproteinsubstances andtheirderivatives ;hidepowder,
whetherornotchromed 12
35.05 Dextrinsanddextringlues;solubleorroastedstarches;starchglues:
A.Dextrins ;solubleorroastedstarches 23-9
+vc14
+vc
B.Gluesmadefromdextrinorfromstarch,containing byweightof
thosematerials :
I.Lessthan25°/o 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.Preparedgluesnotelsewhere specifiedorincluded :
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

NoL1/170 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 36
EXPLOSIVES ;PYROTECHNIC PRODUCTS ;MATCHES ;PYROPHORIC ALLOYS ;
CERTAIN COMBUSTIBLE PREPARATIONS
Notes
,1.ThisChapterdoesnotcoverseparatechemically definedcompounds otherthanthosedescribedinNote2(a)
or(b)below.
2.HeadingNo36.08istobetakentoapplyonlyto:
(a)Metaldehyde ,hexamethylenetetrainine 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
•/»
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 alloysinallforms15 9-6
36.08 Othercombustible preparations andproducts 19 15-2

1.1.74 OfficialJournaloftheEuropean Communities NoL1/171
CHAPTER 37
PHOTOGRAPHIC ANDCINEMATOGRAPHIC GOODS
Notes
1.ThisChapterdoesnotcoverwasteorscrapmaterials .
2.HeadingNo37.08istobetakentoapplyonlyto:
(a)Chemicalproductsmixedorcompounded forphotographic uses(forexample,sensitisedemulsions ,developers
andfixers);and
(b)Unmixedsubstances suitableforsuchusesandputupinmeasuredportionsorputupforsalebyretailin
aformreadyforuse.
Theheadingdoesnotapplytophotographic pastesorgums,varnishesorsimilarproducts .
Additional Notes
1.Inthecaseofsoundfilmsimportedintwobands(thebandbearingonlytheimagesandthebandusedfor
recordingthesound),eachbandistobeclassifiedinitsappropriate heading.
2.Theexpression "newsreels"(subheading 37.07Bl)shallbetakentoapplytofilmsofalengthoflessthan330m
anddepictingcurrent'eventsofapolitical ,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 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
37.05 Plates,unperforated filmandperforated film(otherthancinematograph
film),exposedanddeveloped ,negativeorpositive:
A.Microfilm 5· 4
B.Other 12 8

NoL1/172 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/#
1 2 3 4
37.06 Cinematograph film,exposedanddeveloped ,consisting onlyofsound
track,negativeorpositive Free (a)
37.07 Othercinematograph film,exposedanddeveloped ,whetherornot
incorporating soundtrack,negativeorpositive:
A.Negatives ;intermediate positives Free Free
B.Otherpositives :
I.Newsreels
II.Other,ofawidthof:2-25UAper
100metres1-57UAper
100metres
a)Lessthan10mm 0-50UAper
100metres0-32UAper
100metres
b)10mmormore,butlessthan34mm 3-50UAper
100metres2-80UAper
100metres
c)34mmormore,butlessthan54mm 5UAper
100metres3-20UAper
100metres
d)54mmormore 5UAper
•100metres4UAper
100metres
37.08 Chemicalproductsandflashlightmaterials ,ofakindandinaform
suitableforuseinphotography 15 9-6
(a)SeeAnnex .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/173
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)below.
(b)Mixturesofchemicals 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)Stencilcorrectorsputupinpackingsforsalebyretail;
(e)Ceramicfiringtesters,fusible(forexample,Segercones);
(f)Plastersspeciallypreparedforuseindentistry ;and
(g)ChemicalelementsofChapter28(forexample,siliconandselenium )dopedforuseinelectronics ,inthe
formofdiscs,wafersorsimilarforms,polishedornot,whetherornotcoatedwithauniformepitaxiallayer.
RateofDuty
HeadingnumberDescription autonomous
•/«conventional
•/.
1 2 3 4
38.01 Artificialgraphite;colloidalgraphite,otherthansuspensions inoil:
A.Artificialgraphite :
I.Inimmediate packingsofanetcapacityof1kgorless
II.Other10
66-4
4-6
B.Naturalorartificialcolloidalgraphite
li9 5-6
38.02 Animalblack(forexample,boneblackandivoryblack),includingspent
animalblack 7 5-6

NoL1/174 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
38.03 Activated carbon (decolourising ,depolarising oradsorbent );activated
diatomite,activated clay,activatedbauxiteandotheractivatednatural
mineralproducts :
A.Activated carbon 16 10-4
B.Other 14 8-8
38.04 Ammoniacal gasliquorsandspentoxideproduced incoalgas
purification4 3-2
38.05 Talloil:
A.Crude 4 Free
B.Other 7 5-6
38.06 Concentrated sulphitelye9 7-2
38.07 Spiritsofturpentine (gum,woodandsulphate)andotherterpenicsolvents
produced bythedistillation orothertreatment ofconiferous woods;
crudedipentene ;sulphiteturpentine ;pineoil(excluding 'pineoils'not
richinterpineol):
A.Spiritsofturpentine5 4
B.Sulphateturpentine ;crudedipentene7 4
C.Other 7 4-8
38.08 Rosinandresinacid's,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 Vegetable pitchofallkinds;brewers'pitchandsimilarcompounds básed
onrosinoronvegetablepitch;foundrycorebindersbasedonnatural
resinousproducts«
8 6-4

1.1.74 OfficialJournaloftheEuropean Communities NoL1/175
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/o
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
ofanetcapacityof1kgorless9 7-2
B.Preparations basedoncoppercompounds8 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+ve
withamax.
of20
b)55°/oormorebutlessthan70% 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

NoL1/176 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous
·/.conventional
•/»
1 2 3 4
38.14 Anti-knock preparations ,oxidation inhibitors ,guminhibitors ,viscosity
improvers ,anti-corrosive preparations andsimilarpreparedadditivesfor
mineraloils:
A.Anti-knock preparations basedontetraethyl-lead ('ethylfluid') 19 15-8
B.Other:
1.Forlubricants :
a)Containing petroleum oilsoroilsobtainedfrombituminous
minerals 13 8
b)Other 16 10-4
II.Anti-knock preparations basedontetramethyl-lead ,onethylmethyl­
leadoronmixturesoftetraethyl-lead andtetramethyl-leaa 17 11-8
III.Other 17 11-2
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 sulphonates ofalkali
metals,ofammonium orofethanolamines ;thiophenated sulphonic
acidsofoilsobtainedfrombituminous minerals ,andtheirsalts 14 8-8
E.Mixedalkylbenzenes andmixedalkylnaphthalenes13 10-4
F.Ionexchangers :
I.Basedonsulphonated carbon,orofnaturalmineralsubstances.... 9 7-2
II.Other 14 11-2
G.Catalysts 14 11-2
H.Gettersforvacuumtubes 12 9-6
IJ.Non-agglomerated mixturesofmetalcarbides 12 8

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/177
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
38.19 K.Refractory cements,mortarsandsimilarcompositions 4 3-2
Ccontinued )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

NoL1/178 OfficialJournaloftheEuropeanCommunities 1.1.74
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)Stamping foilsofheadingNo32.09;
(b)Artificialwaxes(headingNo34.04); «
(c)Syntheticrubber,asdefinedforthepurposesofChapter40,orarticlesthereof;
(d)Saddleryorharness (headingNo42.01)ortravelgoods,handbagsorotherreceptacles fallingwithinheading
No42.02;
(e)Plaits,wickerwork orotherarticlesfallingwithinChapter46;
(f)GoodsfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear ,headgear ,umbrellas ,sunshades ,walking-sticks ,whips,riding-crops ,fansorpartsthereofor
otherarticlesfallingwithinSectionXII;
(h)ImitationjewelleryfallingwithinheadingNo71.16;
(ij)ArticlesfallingwithinSectionXVI(machinesandmechanical orelectricalappliances );
(k)PartsofaircraftorvehiclesfallingwithinSectionXVII;
(1)Opticalelementsofartificialplastics,spectacleframes,drawinginstruments orotherarticlesfallingwithin
Chapter90;
(m)ArticlesfallingwithinChapter91(forexample,clockorwatchcases);
(n)Musicalinstruments orpartsthereoforotherarticlesfallingwithinChapter92;
(o)FurnitureandotherarticlesofChapter94;
(p)BrushesorotherarticlesfallingwithinChapter96;
(q)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(r)Buttons,slidefasteners ,combs,mouthpieces orstemsforsmokingpipes,cigarette-holders orthelike,
partsofvacuumflasksorthelike,pens,propelling pencilsorotherarticlesfallingwithinChapter98.
L.HeadingsNos39.01and39.02aretobetakentoapplyonlytogoodsofakindproducedbychemicalsynthesis
answering tooneofthefollowingdescriptions :
(a)Artificialplasticsincludingartificialresins;
(b)Silicones ;
(c)Resols,liquidpolyisobutylene ,andsimilarartificialpolycondensation orpolymerisation products .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/179
3.HeadingsNos39.01to39.06aretobetakentoapplytomaterialsinthefollowingformsonly:
(a)Liquidorpasty(includingemulsions ,dispersions andsolutions );
(b)Blocks,lumps,powders (includingmouldingpowders),granules,flakesandsimilarbulkforms;
(c)Monofilofwhichanycross-sectional dimension exceeds1mm;seamlesstubes,rods,sticksandprofileshapes,
whetherornotsurface-worked butnototherwiseworked;
(d)Plates,sheets,film,foilandstrip(otherthanthatclassifiedinheadingNo51.02bytheapplication ofNote4
toChapter51),whetherornotprintedorotherwisesurface-worked ,uncutorcutintorectangles butnot
furtherworked (evenif,whensocut,theybecomearticlesreadyforuse);
(e)Wasteandscrap.
Additional Note
Subheading 39.02CIistobetakentoincludepolyethylene slightlymodifiedbysmallquantities ofotherolefins
RateofDuty
Heading
numberDescription autonomous conventional
°/o »/.
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.Alkydsandotherpolyesters20 16
IV.Polyamides 22 17-6
V.Polyurethanes22 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

NoL1/180 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/#
1 2 3 4
39.02 C.Other:
(continued )I.Polyethylene :
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)Inoçeoftheformsmentioned 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 andacrylo-methacrylic
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 23 18-4
2.Other 19 12
c)Wasteandscrap 16 10-4

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/181
RateofDuty
Heading
numberDescription autonomous conventional
% %
1 2 3 4
B. 39.03
(continued )
20
1216
9-6
15
17
1412
13-6
11-2II.Cellulose nitrates :
a)Notplasticised :
1.Colodions 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.Productsknownasmoulding powders
2.Filminrollsorinstrips,forciematography or
photography
3.Sheets,filmorstrip,coiledornot,ofathickness ofless
than0-75mm
4.Other:
aa)Wasteandscrap
bb)Other
V.Cellulose ethersandotherchemicalderivatives ofcellulose :
a)Notplasticised :
1.Ethylcellulose
2.Other
b)Plasticised :
1.Wasteandcrap
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
12
15-2
12-8
12-8
1615
19
16
16
20
14

NoL1/182 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/o •/.
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 inheadingsNos39.01to
39.06:
A.Ofregenerated cellulose 23 18-4
B.Ofvulcanised fibre 19 12
C.Ofhardenedproteins 18 11-2
D.Ofchemical derivatives ofrubber 17 11-2
E.Ofothermaterials :
I.Spools,reelsandsimilarsupportsforphotographic andcinemato­
graphicfilmorfortapes,filmsandthelikefallingwithinheading
No92.12 16 8
II.Other 22 17-6

1.1.74 OfficialJournaloftheEuropean Communities NoL1/183
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
iducesubstances which,atatemperature between18°and29°C,willnotbreakonbeingextendedtothree

NoL1/184 OfficialJournaloftheEuropean Communities 1.1.74
timestheiroriginallengthandwillreturn,afterbeingextendedtotwicetheiroriginallength,withinaperiod
offiveminutes,toalengthnotgreaterthanoneandahalftimestheiroriginallength.
Suchsubstances includec/s-polyisoprene (IR),polybutadiene (BR),polychlorobutadiene (CR),polybutadiene­
styrene(SBR),polychlorobutadiene-acrylonitrile (NCR),polybutadiene-acrylonitrile (NBR)andbutylrubber
(HR);
(b)Thioplasts (TM);and
(c)Naturalrubbermodifiedbygraftingormixingwithartificialplasticmaterial,de-polymerised naturalrubber,
andmixturesofunsaturated syntheticsubstances withsaturatedsynthetichighpolymers ,providedthatall
theabovementioned productscomplywiththerequirements concerning vulcanisation ,elongation andrecov­
eryin(a)above.
5.HeadingsNos40.01and40.02aretobetakennottoapplyto:
(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.
ForthepurposesofheadingsNos40.07to40.14,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.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/185
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
beforeoraf^ercoagulation eitherwithcarbonblack(withorwithouttheadditionofmineraloil)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 naturalorsynthetic rubber (for
example,coatedorimpregnated textilethread;ringsanddiscs):
A.Solutions anddispersions 18 7
B.Other 14 5-5

NoL1/186 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
III.ARTICLES OFUNHARDENED VULCANISED RUBBER
40.07 Vulcanised rubberthreadandcord,whetherornottextilecovered,and
textilethreadcoveredorimpregnated withvulcanised rubberi
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 (includingteats),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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/187
RateofDuty
autonomous conventional
V„ •/«
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

NoL1/188 OfficialJournaloftheEuropeanCommunities 1.1.74
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 treatment withoil,butobviously unsuitable 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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/189
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
41.04 Goatandkidskinleather,exceptleatherfallingwithinheadingNo
41.06,41.07or41.08:
A.OfIndiangoatorkid,notfurtherpreparedthanvegetabletanned,
whetherornothavingundergone furtherpreservative treatment with
oil,butobviously unsuitable forimmediate useinthemanufacture of
leatherarticles Free Free
B.Other:
I.Notfurtherpreparedthantanned.7 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

NoL1/190 OfficialJournaloftheEuropeanCommunities 1.1.74
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
•/.
t 2 3 4'
42.01 Saddleryandharness,ofanymaterial (forexample,saddles,harness,
collars,traces,knee-pads andboots),foranykindofanimal 18 9
42.02 Travelgoods(forexample,trunks,suit-cases,hat-boxes ,travelling-bags ,
rucksacks),shopping-bags ,handbags,satchels,brief-cases ,wallets,purses,
toilet-cases tool-cases ,tobacco-pouches ,sheaths,cases,boxes(forexample,
forarms,musicalinstruments ,binoculars ,jewellery,bottles,collars,
footwear ,brushes)andsimilarcontainers ,ofleatherorofcomposition
leather,ofvulcanised fibre,ofartificialplasticsheeting,ofpaperboard
oroftextilefabric:
A.Ofartificialplasticsheeting 21 15
B.Ofothermaterials 19 7-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/191
» RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
42.03 Articlesofapparelandclothingaccessories ,ofleatherorofcomposition
leather:
A.Articlesofapparel
B.Gloves,includingmittensandmittss20 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

NoL1/192 OfficialJournaloftheEuropeanCommunities 1.1.74
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 ofleatherandfurslynorofleatherandartificialfur(headingNo42.03);
(d)ArticlesfallingwithinChapter64;
(e)HeadgearorpartsthereoffallingwithinChapter65;or
(f)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites).
3.ForthepurposesofheadingNo4302,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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/193
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

NoL1/194 OfficialJournaloftheEuropeanCommunities 1.1.74
SECTION IX
WOODANDARTICLES OFWOOD;WOODCHARCOAL ;CORKANDARTICLES OFCORK;
MANUFACTURES OFSTRAW,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKER WORK
CHAPTER 44
WOODANDARTICLES OFWOOD;WOODCHARCOAL
Notes
1.ThisChapterdoesnotcover:
(a)Woodofakindusedprimarilyinperfumery ,inpharmacy ,orforinsecticidal ,fungicidalorsimilarpurposes
(headingNo12.07);
(b)Woodofakindusedprimarily indyeingorintanning (headingNo13.01);
(c)Activatedcharcoal (headingNo38.03);
(d)ArticlesfallingwithinChapter46;
(e)FootwearorpartsthereoffallingwithinChapter64;
(f)GoodsfallingwithinChapter66(forexample,umbrellasandwalking-sticks andpartsthereof);
(g)GoodsfallingwithinheadingNo.68.09;
(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
ForthepurposesofheadingNo44.12,"woodflour"meanswoodpowderofwhichnotmorethan8%byweight
isretainedbyasievewithanapertureof0-63mm.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/195
RateofDuty
Heading
numberDescription autonomous conventional
°/o •/.
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
P).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 10
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,ofwhichatleastoneprincipalsurfacenas
beeicvlindrically 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 .

NoL1/196 OfficialJournaloftheEuropean Communities 1.1.74
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 (includingveneeredpanelsandsheets);inlaidwoodand
woodmarquetry15 13
44.16 Cellu'arwoodpanels,whetherornotfacedwithbasemetal10 5
44.17 'Improved 'wood,insheets,blocksorthelike10 4
44.18 Reconstituted wood,beingwoodshavings,woodchips,sawdust,wood
flourorotherligneouswasteagglomerated withnaturalorartificialresins
orotherorganicbindingsubstances ,insheets,blocksorthelike 13 12
44.19 Woodenheadingsandmouldings ,includingmouldedskirtingandother
moulded boards15 7-5
44.20 Woodenpictureframes,photograph frames,mirrorframesandthelike 15 7-5
44.21 Completewoodenpackingcases,boxes,crates,drumsandsimilarpackings :
A.·\Χhollyorpartlyofplywood ,blockboard ,laminboard ,battenboard or
similarlaminated woodproducts (includingveneeredwoodpanelsand
sheets) 17 12
B.Other 13 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/197
RateofDuty
Heading
numberDescription autonomous conventional
·/. •/«
1 2 3 4
44.22 Casks,barrels,vats,tubs,bucketsandothercoopers'productsandparts
thereof,ofwood,otherthanstavesfallingwithinheadingNo44.08 14 5-5
44.23 Builders'carpentry andjoinery (including prefabricated andsectional
buildingsandassembled parquetflooringpanels):
A.Shuttering forconcreteconstructional work 14 5-5
B.Other 14 7
44.24 Household utensilsofwood 15 7-5
44.25 Woodentools,toolbodies,toolhandles,broomandbrushbodiesand
handles:bootandshoelastsandtrees,ofwood:
A.Handlesforarticlesofcutlery,forksandspoons;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;
part?oftheforegoing articles,ofwood 18 7
44.28 Otherarticlesofwood:
A.Foundrymoulding patterns 7 3-5
B.Blindrollers,whetherornotfittedwithsprings 14 6-5
C.Other 14 7

N6L1/198 OfficialJournaloftheEuropeanCommunities 1.1.74
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 .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/199
CHAPTER 46
MANUFACTURES OFSTRAW,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKERWORK
Notes
1.InthisChaptertheexpression "plaitingmaterials"includesstraw,osierorwillow,bamboos ,rushes,reeds,
stripsofwood,stripsofvegetablefibreorbark,unsp'untextilefibres,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)Notbackedorlinedwithpaperorwovenfabric9 6
b)Backedorlinedwithpaperorwovenfabric14 5-5
II.Ofstripsofpaper,whetherornotmixedinanyproportion with
vegetablematerials14 5-5
III.Ofotherplaitingmaterials19 9-5
46.03 Basketwork ,wickerwork andotherarticlesofplaitingmaterials ,made
directlytoshape;articlesmadeupfromgoodsfallingwithinheading
No46.01or46.02;articlesofloofah 18 10

NoL1/200 OfficialJournaloftheEuropeanCommunities 1.1.74
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 6 3(b)
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 .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualtariffquotaof:
—170000metrictonsformechanical woodpulpandsemi-chemical woodpulp;
—1935000metrictonsforchemicalwoodpulp.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/201
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 jwithpolishes,creamsorsimilarpreparations (headingNo34.05);
(d)Paperorpaperboard ,sensitised (headingNo37.03);
(e)Paper-reinforced stratifiedartificialplasticsheeting (headingsNos39.01to39.06),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.

NoL1/202 OfficialJournaloftheEuropeanCommunities 1.1.74
5.ForthepurposesofheadingNo48.11,"wallpaper andlincrusta"aretobetakentoapplyonlyto:
(a)Paperinrolls,suitableforwallorceilingdecoration ,being:
(i)Paperwithoneorwithtwomargins,withorwithoutguidemarks;or
(ii)Paperwithoutmargins,surface-coloured ordesign-printed ,coatedorembossed ,ofawidthnotexceeding
60cm;
(b)Borders,fr>'eze>andcornersofpaper,ofakindusedforwallorceilingdecoration .
6.HeadingNo48.15istobetakentoapply,interalia,topaperwool,paperstrip(whetherornotfoldedorcoated)
ofakindusedforplaiting,andtotoiletpaperinrollsorpackets,butnottothearticlesmentioned inNote7.
7.HeadingNo48.21istobetakentoapply,interalia,tocardsforstatisticalmachines ,perforated paperand
paperboard cardsforJacquardandsimilarmachines ,paperlace,shelfedging,papertablecloths ,serviettesand
handkerchiefs ,papergaskets,mouldedorpressedgoodsofwoodpulp,anddresspatterns .
8.Paper,paperboard andcellulosewaddingandarticlesthereof,printedwithcharacters 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/m2andnotmorethan57g/m2,withwatermarks notlessthan4cmbutnotmorethan10cmapart,imported
inreelsofawidthofnotlessthan31cm,containing 8%orlessbyweightoffillers,andintendedfortheprinting
ofdailynewspapers ,weeklypapersorotherperiodicals ofheadingNo49.02,publishedatleasttentimesperyear,

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/203
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.Krat:paperandkraftboard:
I.Forthemanufacture ofpaperyarnofheadingNo57.08orofpaper
varnreinforced withmetalofheadingNo59.04(a)6 3
U.Other 18 12
D.Paperweighingnotmorethan15g/m2foruseinstencilmaking (a)..6 5
F,.Other 18 12
48.02 Hand-madepaperandpaperboard 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
nallyrcinforced ,inrollsorsheets18 13
48.05 Paperandpaperboard ,corrugated (withorwithoutflatsurfacesheets),
creped,crinkled,embossedorperforated ,inrollsorsheets:
A.Paperandpaperboard ,corrugated21 14
B.Other 18 13
48.06 Paperandpaperboard ,ruled,linedorsquared,butnototherwiseprinted,
inrollsorsheets 20 13
48.07 Paperandpaperboard ,impregnated ,coated,surface-coloured ,surface­
decorated orprinted (notbeingmerelyruled,linedorsquaredandnot
constituting printedmatterwithinChapter49),inrollsorsheets:
A.Coatedwithmicapowder 15 10
B.Other 19 12
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualtariffquotaof625,00(5metrictons.

NoL1/204 OfficialJournaloftheEuropean Communities 1.1.74
tubesRateofDuty
Heading
numberDescription autunomou ?conventional
•/« •/.
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 ,cutto·sizeorshape:
A.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 6-5
B.Other 19 12
48.16 Boxes,bagsandotherpackingcontainers ,ofpaperorpaperboard 20 15
48.17 Boxfiles,lettertrays,storageboxesandsimilararticles,ofpaperorpaper­
board,ofakindcommonly usedinoffices,shopsandthelike 20 14
48.18 Registers,exercisebooks,notebooks,memorandum blocks,orderbooks,
receiptbooks,diaries,blotting-pads ,binders (loose-leaf orother),file
coversandotherstationery ofpaperorpaperboard ;sampleandother
albumsandbookcovers,ofpaperorpaperboard 21 15
48.19 Paperorpaperboard labels,whetherornotprintedorgummed 20 14

1.1.74 OfficialJournaloftheEuropean Communities NoL1/205
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
48.20 Bobbins,spools,copsandsimilarsupportsoípaperpulp,paperorpaper­
board(whetherornotperforated orhardened ) 19 14
48.21 Otherarticlesofpaperpulp,paper,paperboard orcellulosewadding :
A.Perforated paperandpaperboard forJacquardandsimilarmachines ..
B.Other13
196-5
14

NoL1/206 OfficialJournaloftheEuropean Communities 1.1.74
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,antiquesofanageexceeding onehundredyearsorotherarticlesfallingwithin
anyheadinginChapter99.
2.Newspapers ,journalsandperiodicals whichareboundotherwisethaninpaper,andsetsofnewspapers ,journals
orperiodicals comprising morethanonenumberunderasinglecoveraretobetreatedasfallingwithinheading
No49.01andnotwithinheadingNo49.02.
3.HeadingNo49.01istobeextendedtoapplyto:
(a)Acollection ofprintedreproductions of,forexample,worksofartordrawings ,witharelativetext,putup
withnumbered pagesinaformsuitableforbindingintooneormorevolumes ;
(b)Apictorialsupplement accompanying ,andsubsidiary to,aboundvolume;and
(c)Printedpartsofbooksorbooklets,intheformofassembled orseparatesheetsorsignatures ,constituting
thewholeorapartofacompleteworkanddesignedforbinding .
However,printedpicturesorillustrations notbearingatext,whetherintheformofsignatures orseparatesheets,
failinheadingNo49.11.
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.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/207
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.Oilier:
I.Signedandnumbered Free Free
• II.Other 15 7-5
49.08 Transfers (Decalcomanias ) 13 8
49.09 Picturepostcards,Christmas andotherpicturegreetingcards,printedby
anyprocess,withorwithouttrimmings 15 U
49.10 Calendars ofanykind,ofpaperorpaperboard ,includingcalendarblocks 19 9-5

NoL1/208 OfficialJournaloftheEuropean Communities 1.1.74
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 issubjccttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/209
SECTION XI
TEXTILES ANDTEXTILE ARTICLES
Notes
1.ThisSectiondoesnotcover:
(a)Animalbrushmakingbristlesorhair(headingNo05.02);horsehairorhorsehairwaste(headingNo05.03);
(b)Humanhairorarticlesofhumanhair(headingNo05.01,67.03or67.04),exceptstrainingclothofakind
commonly usedinoilpressesandthelike(headingNo59.17);
(c)VegetablematerialsfallingwithinChapter14;
(d)AsbestosofheadingNo25.24orarticlesofasbestosandotherproductsofheadingNo68.13or68.14;
(e)ArticlesfallingwithinheadingNo30.04or30.05(forexample,wadding,gauze,bandagesandsimilararticles
formedicalorsurgicalpurposes,sterilesurgicalsuturematerials );
(f)Sensitised textilefabric(headingNo37.03);
(g)Monofilofwhichanycross-sectional dimension exceeds1mmandstrip(artificialstrawandthelike)of
awidthexceeding 5mm,ofartificialplasticmaterial (Chapter39)orplaitsorfabricsofsuchmonofilorstrip
(Chapter46);
(h)Woventextilefabrics,felt,bondedfibrefabricsorsimilarbondedyarnfabrics,impregnated ,coated,covered
orlaminatedwithrubber,andarticlesthereof,fallingwithinChapter40;
(ij)Skinswiththeirwoolon(Chapter41or43)orarticlesoffurskin,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.

NoL1/210 OfficialJournaloftheEuropean Communities 1.1.74
(B)Forthepurposesoftheaboverules:
(a)Metallised yarnshallbetreatedasasingletextilematerialanditsweightshallbetakenastheaggregate
oftheweightofthetextileandmetalcomponents ,and,fortheclassification ofwovenfabrics,metal
threadistoberegardedasatextilematerial ;
(b)Whereaheadinginquestionreferstogoodsofdifferenttextilematerials (forexample,silkandwaste
silkorcardedsheep'sorlambs'woolandcombedsheep'sorlambs'wool),allthosematerialsshallbe
treatedasbeingoneandthesame;
(c)Exceptasprovidedin(B)(a),theweightofconstituents otherthantextilematerials isnottobe
includedintheweightofthegoods.
(C)Theprovisions ofparagraphs (A)and(B)abovearetobeappliedalsototheyarnsreferredtoinNotes3
and4below.
3.(A)ForthepurposesofthisSection,andsubjecttotheexceptions inparagraph (B)below,yarns(single,multiple
orcabled)ofthefollowingdescriptions aretobetreatedas"twine,cordage,ropesandcables":
(a)Ofsilk,noilorotherwastesilk,ofaweightexceeding 2g/m(18000denier);
(b)Ofman-made fibres(including yarnoftwoormoremonofilofChapter51),ofaweightexceeding
1g/m(9000denier);
(c)Oftruehemporflax:
(i)Polishedorglazed,ofwhichthelengthperkilogramme ,multiplied bythenumberofconstituent
strands,islessthan7000m;
(ii)Notpolicedorglazedandofaweightexceeding 2g/m;
(d)Ofcoir,consisting ofthreeormoreplies;
(e)Ofothervegetablefibres,ofaweightexceeding 2g/m;or
(f)Reinforced withmetal.
(B)Exceptions :
(a)Yarnofsheep'sorlambs'woolorotheranimalhairandpaperyarn,otherthanyarnreinforced with
metal;
(b)Continuous filamenttowforthemanufacture ofman-made fibres(discontinuous ),andmultifilament
yarnwithouttwistorwithatwistoflessthan5turnspermetre;
(c)Silkwormgut,imitationcatgutofsilkorofman-made fibres,andmonofilofChapter51;
(d)Metallised yarn,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;

1.1.74 OfficialJournaloftheEuropean Communities NoL1/211
(b)Inhanksorskeinsofaweightnotexceeding :
(i)85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(ii)125ginothercases;
(c)Inhanksorskeinscomprising severalsmallerhanksorskeinsseparatedbydividingthreadswhichrender
themindependent oneoftheother,eachofuniformweightnotexceeding :
(i)85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
(ii)125ginothercases.
(B)Exceptions :
(a)Singleyarnofanytextilematerial,except:
(i)Singleyarnofsheep'sorlambs'wooloroffineanimalhair,unbleached ;and
(ii)Singleyarnofsheep'sorlambs'wooloroffineanimalhair,bleached ,dyedorprinted,ofalength
lessthan2000m/kg;
(b)Multipleorcabledyarn,unbleached :
(i)Ofsilk,noilorotherwastesilk,howeverputup,or
(ii)Ofothertextilematerialexceptsheep'sorlambs'woolorfineanimalhair,inhanksorskeins;
(c)Multipleorcabledyarnofsilk,noilorotherwastesilk,bleached,dyedorprinted,ofalengthnotless
than75000m/kg,measuredmultiple ;and
(d)Single,multipleorcabledyarnofanytextilematerial :
(i)Incross-reeled hanksorskeins;or
(ii)Putuponsupportsorinsomeothermannerindicating itsuseinthetextileindustry (forexample,
oncops,twistingmilltubes,pirns,conicalbobbinsorspindles,orreeledintheformofcocoonsfor
embroidery looms).
(C)Theaboveprovisions relatingtoflaxandramiearealsoapplicable inrespectofhemp.
5.(a)ForthepurposesofheadingNo55.07,"gauze"meansafabricwithawarpcomposedwhollyorinpartof
standingorgroundthreadsandcrossingordoupthreadswhichcrossthestandingorgroundthreadsmaking
ahalfturn,acompleteturnormoretoformloopsthroughwhichweftthreadspass;
(b)ForthepurposesofheadingNo58.08,"plain"meansconsisting solelyofasingleseriesofregularmeshes
ofthesameshapeorsizewithoutanypatternorfilling-inofthemeshes.Inapplyingthisdefinitionnoaccount
istobetakenofanyminoropenspaceswhichareinherentintheformation ofthemeshes.
6.ForthepurposesofthisSection,theexpression "madeup"means:
(a)Cutotherwise thanintorectangles ;
(b)Madeandfinishedweavingandreadyforuse(ormerelyneedingseparation bycuttingdividingthreads)
andnotrequiringsewingorfurtherfabrication (forexample,certaindusters,towels,tablecloths,scarf
squaresandblankets );
(c)Hemmedorwithrollededges(exceptfabricsinthepiecewhichhavebeencutfromwiderpiecesandhemmed
orrolledmerelytopreventunravelling ),orwithaknottedfringeatanyoftheedges;
(d)Cuttosizeandhavingundergone aprocessofdrawnthreadwork;

NoL1/212 OfficialJournaloftheEuropean Communities 1.1.74
(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)InthecaseofgoodsfallingwithinheadingNo58.07incorporating asupport,acoreorpadding,noaccount
shallbetakenofsuchsupport,coreorpadding;
(c)Inthecaseofembroidery fallingwithinheadingNo58.10,onlythegroundfabricshallbetakeninto
consideration .However,inthecaseofembroidery withoutvisibleground,classification shallbecarriedout
solelyaccording totheembroidering 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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/213
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
50.04 Silkyarn,otherthanyarnofnoilorotherwastesilk,notputupfor
retailsale 12 7
50.05 Yarnspunfromsilkwasteotherthannoil,notputupforretailsale 7 3-5
50.06 Yarnspunfromnoilsilk,notputupforretailsale 5 2-5
50.07 Silkyarnandyarnspunfromnoilorotherwastesilk,putupforretail
A.Silkyarn 13 10
R.Other 11 5
50.08 Silk-worm gut;imitationcatgutofsilk 7 3-5
50.09 Wovenfabricsofsilkorofwastesilkotherthannoil:
A.Crepes 17 12
B.Pongee,habutai,honan,shantung,corahandsimilarFarEasternfabrics,
ofpuiesilk(notmixedwithnoilorotherwastesilkorwithother
textilematerials),plain-woven ,unbleached ornotfurtherprocessed
thanscoured 16 8
C.Other:
I.Pongee,habutai,honan,shantung ,corahandsimilarFarEastern
fabrics,ofpuresilk(notmixedwithnoilorotherwastesilkorwith
othertextilematerials ) 17 14
II.Other 17 13
50.10 Wovenfabricsofnoilsilk 17 8-5

NoL1/214 OfficialJournaloftheEuropean Communities 1.1.74
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(60denier)andinheadingNo51.02inothercases.Mono­
filofwhichanycross-sectional dimension exceeds1mmistobeclassifiedinChapter39.
Strip(artificialstrawandthelike)ofman-made fibrematerialsistobeclassifiedinheadingNo51.02whenofa
widthnotexceeding 5mmandinChapter39inothercases.
RateofDuty
Heading
numberDescription autonomous
V.conventional
•/.
1 2 3 4
51.01 Yarnofmanmadefibres(continuous ),notputupforretailsale:
A.Yarnofsynthetictextilefibres 15 9
B.Yarnofregenerated textilefibres:
I.Hollow-filament yarn
II.Other :15
152-5
11

1.1.74 OfficialJournaloftheEuropean Communities NoL1/215
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
II.Other 10 5
51.03 Yarnofman-made fibres(continuous ),putupforretailsale:
A.Yarnofsynthetictextilefibres 19 9-5
B.Yarnofregenerated textilefibres 18 9
51.04 Wovenfabricsofman-made fibres(continuous ),includingwovenfabricsof
monofilorstripofheadingNo51.01or51.02:
A.Wovenfabricsofsynthetictextilefibres 21 13
B.Wovenfabricsofregenerated textilefibres 20 15

NoL1/216 OfficialJournaloftheEuropeanCommunities 1.1.74
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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/217
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
•/. %
2 3
53.01 Sheep'sorlambs'wool,notcardedorcombed Free Free
53.02 Otheranimalhair(fineorcoarse),notcardedorcombed: e
A.Coarseanimalhair,prepared (forexample,bleached,dyed)and
aitificially curled 3 1-5
B.Other Free Free
53.03 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),
notpulledorgarnetted Free Free
53.04 Wasteofsheep'sorlambs'wooloiofotheranimalhair(fineorcoarse),
pulledorgarnetted (includingpulledorgarnettedrags) Free Free
53.05 Sheep'sorlambs'woolorotheranimalhair(imeorcoarse),cardedor
combed 3 3
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupfor
retailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfine
animalhair 5 (a)
B.Other 10 8
53.07 Yarnofcombedsheep'sorlambs'wool(worstedyarn),notputupfor
retailsale:
A.Containing 85°/oormorebyweightofwoolorofwoolandfine
animalhair 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
SeeAnnex.

NoL1/218 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85%ormorebyweightofsuchfibres 13 (a)
B.Olher 18 (a)
8 53.12 Wovenfabricsofcoarseanimalhairotherthanhorsehair 16
53.13 Wovenfabricsofhorsehair 16 8
(a)SeeAnnex.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/219
CHAPTER 54
FLAXANDRAMIE
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/»
1 2 3 4
54.01 Flax,raworprocessedbutnotspun;flaxtowandwaste(includingpulled
orgarnetted rags) Free—
54.02 Ramie,raworprocessedbutnotspun;ramienoilsandwaste(including
pulledorgarnetted rags) Free Free
54.03 Flaxoiramieyarn,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
54.05 Wovenfabricsofflaxoroframie 21 16
(a)Dutyreducedto2%inrespectofunbleached flaxyarn(otherthantowyarn)ofalengthof30000morlessperkg,intendedforthemanufacture of
multipleorcabledyarnforthefootwearindustryorforwhippingcables,withinthelimitsofanannualquotaof500metrictonstobegrantedbythe
EECAuthorities .Thegrantingofsuchquotasshall,moreover,besubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/220 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 55
COTTON
RateofDuty
Heading
numberDescription autonomous
•/.conventional
*1»
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
suppojts,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)f
15 9
55.08 Terrytowellingandsimilarterryfabrics,ofcotton 18 15'
55.09 Otherwovenfabricsofcotton:
A.Containing 85%ormorebyweightofcotton:
I.Ofawidthoflessthan85cm
If.Other
B.Other:
I.Ofawidthoflessthan85cm
ILOther17
17
19
1913
14
14
15
(a)SeeNote5(a)toSectionXI.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/221
CHAPTER 56
MAN-MADE FIBRES (DISCONTINUOUS )
Note
HeadingNo56.02istobetakentoapplyonlytocontinuous filamenttowofman-made fibres,consisting ofparallel
filamentsofauniformlengthequaltothelengthofthetow,meetingthefollowingspecification :
(a)Lengthoftowexceeding 2m;
(b)Twistlessthan5turnspermetre;
(c)Weightperfilamentlessthan6-6rag/m(60denier);
(d)InthecaseoffilamentsdescribedinNote1(a)toChapter51,thetowmustbedrawn,thatistosay,beincapable
ofbeingstretchedbymorethan100%ofitslength;
(e)Totalweightoftowmorethan2g/m(18000denier).
Towofalengthnotexceeding 2mistobeclassifiedinheadingNo56.01.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
56.01
14
129
8
56.02
8-5 14
12 8Man-made fibres(discontinuous ),notcarded,combedorotherwise pre­
paredforspinning :
A.Synthetictextilefibres
B.Regenerated textilefibres
Continuous filament towforthemanufacture ofman-made fibres
(discontinuous ):
A.Ofsynthetictextilefibres
B.Ofregenerated textilefibres
Waste(includingyarnwasteandpulledorgarnettedrags)ofman-made
fibres(continuous ordiscontinuous ),notcarded,combedorotherwise
preparedforspinning:
A.Ofsynthetic textilefibres
B.Ofregenerated textilefibres
Man-made fibres(discontinuous orwaste),carded,combedorotherwise
preparedforspinning :
A.Synthetictextilefibres
B.Regenerated textilefibres56.03
8-5 14
12 8
56.04
14
138-5
10

NoL1/222 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous
'/.conventional
•/·
1 2 3 4
56.05 Yarnoíman-made fibres(discontinuous orwaste),notputupforretail
sale:
A.Ofsvntlietic 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/m4butnotmorethan120g/m2
II.Other21
2115
16
B.Ofregenerated textilefibres 19 16
\

1.1.74 OfficialJournaloftheEuropean Communities NoL1/223
CHAPTER 57
OTHER VEGETABLE 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;tow
andwasteoímanilahemp(includingpulledorgarnettedragsorropes)..Free Free
57.03 Juteandothertextilebastfibresnotelsewhere specifiedorincluded,raw
orprocessedbutnotspun;towandwastethereof(includingpulledorgar­
nettedragsorropes) Free Fre.e
57.04 Othervegetabletextilefibres,raworprocessedbutnotspun;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

NoL1/224 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 58
CARPETS ,MATS,MATTING ANDTAPESTRIES ;PILEANDCHENILLE FABRICS ;NARROW FABRICS ;
TRIMMINGS ;TULLEANDOTHERNETFABRICS ;LACE;EMBROIDERY
Notes
1.TheheadingsofthisChapteraretobetakennottoapplytocoatedorimpregnated fabrics,elasicfabricsor
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
withselvedges (woven,gummedormadeotherwise )onbothedges:
(b)Tubularwovenfabricsofaflattenedwidthnotexceeding30cm;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
Forthepurposesofapplyingthemaximum rateofdutyprovidedforinrespectofcarpets,carpetingandrugsfalling
withinsubheading 58.01A,thedutiablesufaceshallnotincludetheheading,theselvedgesandthefringes.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/225
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

NoL1/226 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 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 made 23 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
II.Other 17 13
(a)SeeNote5(b)toSectionXI.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/227
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,thetulleandothernetfabricsofheadingsNos58.08and58.09,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 ,bebentmanuallyaroundacylinderofadiameterof7mm,
atatemperature between15°and30°C(usuallyChapter39);or
(c)Productsinwhichthetextilefabriciseithercompletely embedded inartificialplasticmaterialorcoated
orcoveredonbothsideswithsuchmaterial (Chapter39).
(B)HeadingNo59.12doesnotapplyto:
(a)Fabricsinwhichtheimpregnation orcoatingcannotbeseenwiththenakedeye(usuallyChapters50
to58and60);forthepurposeofthisprovision ,noaccountshouldbetakenofanyresultingchangeof
colour;
(b)Fabricspaintedwithdesigns (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)Weighingmorethan1500g/m2andcontaining morethan50%byweightoftextilematerial;
(b)Fabricscomposed ofparalleltextileyarnsagglomerated withrubber,irrespective oftheirweightpersquare
metre;and
(c)Plates,sheetsandstrip,ofexpanded ,foamorspongerubber,combinedwithtextilefabric,otherthanthose
fallinginChapter40byvirtueofthelastparagraph ofNote2tothatChapter .
4.HeadingNo59.16istobetakennottoapplyto:
(a)Transmission ,conveyororelevatorbeltingofathicknessoflessthan3mm;or

NoL1/228 OfficialJournaloftheEuropeanCommunities 1.1.74
(b)Transmission ,conveyororelevatorbeltsorbeltingoftextilefabricimpregnated ,coated,coveredorlaminated
withrubberormadefromtextileyarnorcordimpregnated orcoatedwithrubber(headingNo40.10).
5.HeadingNo59.17istobetakentoapplytothefollowinggoodswhicharetobetakenasnotfallingwithin
anyotherheadingofSectionXI:
(a)Textileproducts (otherthanthosehavingthecharacteroftheproductsofheadingsNos59.14to59.16),
thefollowing only:
(i)Textilefabric,feltandfelt-linedwovenfabric,coated,coveredorlaminatedwithrubber,leatherorother
material,ofakindcommonly usedforcardclothing ,andsimilarfabricofakindcommonly used
inmachinery orplant;
(ii)Boltingcloth;
(iii)Strainingclothofakindcommonly usedinoilpressesandthelike,oftextilefibresorofhumanhair;
(iv)Woventextilefelts,whetherornotimpregnated orcoated,ofakindcommonly usedinpaper-making
orothermachinery ,tubularorendlesswithsingleormultiplewarpand/orweft,orflatwovenwithmult­
iplewarpand/orweft;
(v)Textilefabricsreinforced withmetal,ofakindcommonly usedinmachinery orplant;
(vi)TextilefabricsofthemetallisedyarnfallingwithinheadingNo52.01,ofakindcommonly usedinpaper­
makingorothermachinery ;
(vii)Cords,braidsandthelike,whetherornotcoated,impregnated orreinforced withmetal,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 :
I.Ofman-made fibres:
a)Rollsofadiameterofnotmorethan8mm 10 5
b)Other 10 8
II.Ofothertextilematerials 10 5
B.Flockanddustandmillneps:
I.Ofman-made fibres 8 4
II.Ofothertextilematerials Free Free
59.02 Feltandarticlesoffelt,whetherornotimpregnated orcoated:
A.Feltinthepieceorsimplycuttorectangular shape 16 11-5
B.Other 19 9-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/229
RateofDuty­
Heading
numberDescription autonomous 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
U.Ofothertextilematerials 19 13-5
B.Other:
I.Olman-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
ofdryingoil 19 7-5
B.Oilsilkandsimilaroiledfabrics 17 7
59.10 Linoleumandmaterialspreparedonatextilebaseinasimilarmannerto
linoleum,whetherornotcuttoshapeorofakindusedasfloorcoverings ;
floorcoverings consisting ofacoatingappliedonatextilebase,cutto
shapeornot 20 8
59.11 Rubberised textilefabrics,otherthanrubberised knittedorcrocheted
goods:
A.Rubberised textilefabricsnotcomprised inBbelow:
I.Adhesivestrips,ofawidthnotexceeding 10cm,thecoatingof
whichconsistsofunvulcanised naturalorsyntheticrubber 16 6-5
II.Fabricscombined withexpanded ,foamorspongerubber 18 9
III.Other 18 8-5
B.Fabricsmentioned inNote3(b)tothisChapter 15 14

NoL1/230 OfficialJournaloftheEuropeanCommunities 1.1.74
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)
consisting oftextilematerialscombinedwithrubberthreads 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 .

L.1.74 OfficialJournaloftheEuropeanCommunities NoL1/231
CHAPTER 60
KNITTED ANDCROCHETED GOODS
Notes
1.ThisChapterdoesnotcover:
(a)CrochetlaceofheadingNo58.09;
(b)Knittedorcrocheted goodsfallingwithinChapter59;
(c)Corsets,corset-belts ,suspender-belts ,brassieres ,braces,suspenders ,gartersorthelike(headingNo61.09);
(d)OldclothingorotherarticlesfallingwithinheadingNo63.01;or
(e)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
2.HeadingsNos60.02to60.06aretobetakentoapplytoknittedorcrochetedarticlesandtopartsthereof :
(a)Knittedorcrocheteddirectlytoshape,whetherimportedasseparateitemsorintheformofanumberof
itemsinthelength;
(b)Madeup,bysewingorotherwise .
3.ForthepurposesofheadingNo60.06,knittedorcrocheted articlesarenotconsidered tobeelasticarticles
onlybyreasonoftheircontaining rubberthreadorelasticformingmerelyasupporting band.
4.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmade
ofmetalthreadandofakindusedinapparel,asfurnishings orthelike.
5.ForthepurposesofthisChapter :
(a)"Elastic"meansconsisting oftextilematerialscombinedwithrubberthreads;and
(b)"Rubberised "meansimpregnated ,coated,coveredorlaminated withrubber,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

NoL1/232 OfficialJournaloftheEuropeanCommunities 1.1.74
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
andweighing 600gormoreperarticle 21 10-5
II.Other 21 18
R.Other 20 13
60.06 Knittedorcrocheted fabricandarticlesthereof,elasticorrubberised (in­
cludingelasticknee-caps andelasticstockings):
A.Fabric 18 11
B.Other 20 16

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/233
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
beclassified ashandkerchiefs (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

NoL1/234 OfficialJournaloftheEuropean Communities 1.1.74
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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/235
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/m2 23 20
b)Offabricweighingnotlessthan310g/m2butnotmorethan
500g/m2 23 19
c)Offabricweighingmorethan500g/m2 23 15
B.Ofothertextilematerials :
I.Used:
a)Oíflaxorofsisal 10 8
b)Other 19 10
11.Other 19 13
62.04 Tarpaulins ,sails,awnings,sunblinds ,tentsandcampinggoods:
A.Ofcotton 19 15
B.Ofothe!textilematerials 19 16

NoL1/236 OfficialJournaloftheEuropeanCommunities 1.1.74
Heading
numberDescriptionRateofDuty
autonomous
•/«conventional
'/.
1 2 3 4
62.05 Othermadeuptextilearticles (includingdresspatterns):
A.Stripsfortheinternalreinforcement ofbelts,ofawidthofnotlessthan
12mmbutnotmorethan102mm,composed oftwostripsoffabric
ofcottonorofregenerated textilefibres,whichhavebeenstuck
together,the-edgesofthenarrowerstrip,whichhasbeenstiffenedby
impregnation withsyntheticresin,beingcoveredbythefoldingover
oftheedgesofthewiderstrip
B.Floorcloths,dishcloths,dustersandthelike
C.Other21
21
218
15
10-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/237
CHAPTER 63
OLDCLOTHING ANDOTHERTEXTILE 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

NoL1/238 OfficialJournaloftheEuropeanCommunities 1.1.74
«
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 )orbuttonsorothergoodsfallingwithinheadingNo98.01.
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.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/239
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
64.04 Footwear withoutersolesofothermaterials 18 7
64.05 Partsoffootwear,removable in-soles,hoseprotectors andheelcushions,
ofanymaterialexceptmetal:
A.Assemblies ofuppersaffixedtoinnersolesortoothersolecomponents ,
butwithoutoutersoles 18 9
B.Other 16 6-5
64.06 Gaiters,spats,leggings,puttees,cricketpads,shin-guards andsimilar
articles,andpartsthereof 19 9-5

NoL1/240 OfficialJournaloftheEuropeanCommunities 1.1.74
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
11.Other 15 8
B.Linedortrimmed :
I.Offurfeltoroffeltofwoolandfur 17 10-5
II.Other 17 9-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/241
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
65.04 Hatsandotherheadgear,plaitedormadefromplattedorotherstripsof
anymaterial,whetherornotlinedortrimmed :
A.Notlinedortrimmed :
LOfwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp
(abaca),sisalorotherunspunvegetable fibres 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

NoL1/242 OfficialJournaloftheEuropean Communities 1.1.74
CHAPTER 66
UMBRELLAS ,SUNSHADES ,WALKING-STICKS ,WHIPS,RIDING-CROPS ANDPARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Measurewalking-sticks orthelike(headingNo90.16);
(b)Firearm-sticks ,sword-sticks ,loadedwalking-sticks orthelike(Chapter93);or
(c)GoodsfallingwithinChapter97(forexample,toyumbrellasandtoysunshades ).
2.HeadingNo66.03istobetakennottoapplytoparts,trimmingsoraccessories oftextilematerial,nortocovers,
tassels,thongs,umbrellacasesorthelike,ofanymaterial .Suchgoodsimportedwith,butnotfittedto,articles
fallingwithinheadingNo66.01or66.02aretobeclassifiedseparately andarenottobetreatedasforming
partofthosearticles.
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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/243
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

NoL1/244 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/o •/o
1 2 3 4
67.01
(continued )C.Madeuparticles 22 9
67.02Artificialflowers,foliageorfruitandpartsthereof;articlesmadeofarti­
ficialflowers,foliageorfruit:
A.Artificialflowers,foliageorfruitandpartsthereof:
LTarts 18 13
II.Other 21 15
B.x\rticlesmadeofartificialflowers,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,hairpads,curls,switchesandthelike,ofhumanor
animalhairoroftextiles;otherarticlesofhumanhair(includinghairnets) 19 7-5
67.05 Fansandhandscreens,non-mechanical ,ofanymaterial;framesand
handlesthereforandpartsofsuchframesandhandles,ofanymaterial .. 21 8-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/245
SECTION XUI
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.

NoL1/246 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
68.01 Roadandpavingsetts,curbsandflagstones ,ofnaturalstone(exceptslate) 4 2-5
68.02 Workedmonumental orbuildingstone,andarticlesthereof (including
mosaiccubes),otherthangoodsfallingwithinheadingNo68.01orwithin
Chapter69:
A.Workedmonumental orbuildingstone:
I.Simplycutorsawn,withaflatorevensurface:
a)Calcareous stoneoralabaster
b)Otherstone:10 8
1.Flintforlininggrinders 6 5
2.Other 8 4
II.Mouldedorturned,butnototherwise worked :
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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/247
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 Articlesofplastering material:
A.Boards,sheets,panels,tilesandthelike,notornamented7 3-5
B.Other 10 4
68.11 Articlesofcement(includingslagcement),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 11
III.Other 17 12
C.Mixtures withabasisofasbestosandmixtures withabasisofasbestos
andmagnesium carbonate ,andarticlesofsuchmixtures :
I.Mixtures 10 5
II.Articles 18 7

NoL1/248 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
numberDescription autonomous
·/.conventional
*1»
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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/249
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)orfittingsofinsulating materialfallingwithinheadingNo85.26;
(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
°/oconventional
»/«
1 2 3 4
LHEAT-INSULATING ANDREFRACTORY GOODS
69.01 Heat-insulatingbricks,blocks,tilesandotherheat-insulating goodsof
siliceousfossilmealsorofsimilarsiliceousearths(forexample,kieselguhr ,
tripoliteordiatomite):
A.Bricksweighingmorethan650kg/m8 10
withmin.
of0-50UA
per100kg
gross5
B.Other 10
withmin.
of0-50UA
per100kg
gross5
withmin.
of0-50UA
per100kg
gross
69.02 Refractory bricks,blocks,tilesandsimilarrefractory constructional goods,
otherthangoodsfallingwithinheadingNo69.01:
A.Withabasisofmagnesite ,dolmiteorchromite 10
withmin.
of1-10UA
per100kg
gross4
withmin.
ofM0UA
per100kg
gross

NoL1/250 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
69.02
(continued )
69.03B.Other
Otherrefractory goods(forexample,retorts,crucibles,muffles,nozzles,
plugs,supports,cupels,tubes,pipes,sheathsandrods),otherthangoods
fallingwithinheadingNo69.01:10
withmin.
of0-70UA
per100kg
gross4
withmin.
of0-60UA
per100kg
gross
A.Withabasisofgraphiteorotherformsofcarbon 18 9
B.Withabasisofmagnesite ,dolomiteorchromite 12 12
C.Other 14 8-5
II.OTHER CERAMIC PRODUCTS
69.04 Buildingbricks(includingflooringblocks,supportorfillertilesandthe
like):
A.Common pottery 8 4
B.Other 10 5
69.05 Roofingtiles,chimney-pots ,cowls,chimney-liners ,cornicesandothercon­
structional goods,includingarchitectural ornaments :
A.Roofingtilesofcommonpottery 7 3-5
B.Other 10 5
69.06 Piping,conduitsandguttering (includingangles,bendsandsimilarfittings):
A.Common pottery 7 3-5
B.Other 16 8
69.07 Unglazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesformosaics,whetherornotrectangular ,
whicharecapableofbeingenclosedinasquarethesideofwhichdoes
notexceed5cm 18 8
withmin.
of0-27UA
perm2,the
dutynotto
exceed16%
B.Other:
I.Common pottery 18 8

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/251
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.Porcelain orchina 21 12
B.Other 16 7-5
69.10 Sinks,washbasins,bidets,waterclosetpans,urinals,bathsandlikesani­
taryfixtures 20
withamin.
of8UA
per100kg
gross10
withamin.
of6UA
per100kg
gross

NoL1/252 OfficialJournaloftheEuropeanCommunities 1.1.74
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:
I.Whiteorsingle-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 14
69.13 Statuettesandotherornaments ,andarticlesofpersonaladornment ;articles
offurniture :
A.Common pottery 16 8
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 orchina22
1815
7-5B.Other

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/253
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(B2Os)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

NoL1/254 OfficialJournaloftheEuropean Communities 1.1.74
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(includingflashedglass),inrectangles 10
withamin.
of1UA
per100kg
gross6
withamin.
of0-60UA
per100kg
gross
70.06 Cast,rolled,drawnorblownglass(includingflashedorwiredglass),in
rectangles ,surfacegroundorpolished,butnotfurtherworked10 5
70.07 Cast,rolled,drawnorblownglass(includingflashedorwiredglass)cut
toshapeotherthanrectangular shape,orbentorotherwiseworked (for
example,edgeworkedorengraved),whetherornotsurfacegroundor
polished;multiple-walled insulating 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 Glassenvelopes (includingbulbsandtubes)forelectriclamps,electronic
valvesorthelike 18 7

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/255
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
70.12 Glassinnersforvacuumflasksorforothervacuumvessels:
A.Unfinished
B.Finished21
2510-5
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
II.Other(forexample,diffusers,ceilinglights,bowls,cups,lamp­
shades,globes,tulip-shaped pieces)
B.Other20
20
2010
9
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
II.Other
B.Glassampoules16
23
226-5
9
9
70.18 Opticalglassandelementsofopticalglass,otherthanopticallyworked
elements ;blanksforcorrective spectaclelenses 12 9

NoL1/256 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
numberDescription autonomous
•Itconventional
•/.
1 2 3 4
70.19 Glassbeads,imitationpearls,imitationpreciousandsemi-precious stones,
fragments andchippings ,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
n(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 .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/257
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

NoL1/258 OfficialJournaloftheEuropeanCommunities 1.1.74
preciousorsemi-precious stones(natural,syntheticorreconstructed )onasupportofbasemetal;machinery ,
mechanical appliances andelectricalgoods,andpartsthereof,fallingwithinSectionXVI,not.beingsuch
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
ofanageexceedingonehundredyears(headingNo99.06),otherthanpearlsorpreciousorsemi-precious
stones .
4.(a)Theexpression "pearls"istobetakentoincludeculturedpearls;
(b)Theexpression "preciousmetal"meanssilver,gold,platinumandothermetalsoftheplatinumgroup;
(c)Theexpression "othermetalsoftheplatinumgroup"meansiridium,osmium,palladium ,rhodium,and
ruthenium .
5.ForthepurposesofthisChapter,anyalloy(includingasinteredmixture)containing preciousmetalistobe
treatedasanalloyofpreciousmetalif,andonlyif,anyonepreciousmetalconstitutes asmuchas2%,by
weight,ofthealloy.Alloysofpreciousmetalaretobeclassifiedaccordingtothefollowing rules:
(a)Analloycontaining 2%ormore,byweight,ofplatinumistobetreatedonlyasanalloyofplatinum ;
(b)Analloycontaining 2%ormore,byweight,ofgoldbutnoplatinum,orlessthan2%,byweight,ofplatinum ,
istobetreatedonlyasanalloyofgold;
(c)Otheralloyscontaining 2%ormore,byweight,ofsilveraretobetreatedasalloysofsilver.
ForthepurposesofthisNote,metalsoftheplatinumgrouparetoberegardedasonemetalandaretobe
treatedasthoughtheywereplatinum .
6.Exceptwherethecontextotherwiserequires,anyreferenceintheseNotesorelsewhereintheTarifftoprecious
metalortoanyparticular preciousmetalistobetakentoincludeareferencetoalloystreatedasalloysof
preciousmetaloroftheparticularmetalinaccordance withtherulesinNote5above,butnottorolledprecious
metalortobasemetalornon-metals coatedorplatedwithpreciousmetal.
7.Theexpression "rolledpreciousmetal"meansmaterialmadewithabaseofmetalupononeormoresurfaces
ofwhichthereisaffixedbysoldering,brazing,welding,hot-rolling orsimilarmechanical meansacoveringof
preciousmetal.Theexpression isalsotobetakentocoverbasemetalinlaidwithpreciousmetal.
8.ForthepurposesofheadingNo71.12,theexpression "articlesofjewellery"means:
(a)Anysmallobjectsofpersonaladornment (gem-setornot)(forexample,rings,bracelets ,necklaces ,brooches ,
ear-rings ,watch-chains ,fobs,pendants,tie-pins,cuff-links ,dress-studs ,religiousorothermedalsand
insignia);and
(b)Articlesofpersonaluseofakindnormallycarriedinthepocket,inthehandbagorontheperson(such
ascigarettecases,powderboxes,chainpurses,cachouboxes).
9.ForthepurposesofheadingNo71.13,theexpression "articlesofgoldsmiths 'orsilversmiths 'wares"includes
sucharticlesasornaments ,tableware ,toilet-ware ,smokers'requisitesandotherarticlesofhousehold ,office
orreligioususe.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/259
10.ForthepurposesofheadingNo71.16,theexpression "imitationjewellery"meansarticlesofjewellerywithin
themeaningofparagraph (a)ofNote8above(butnotincludingbuttons,studs,cuff-linksorotherarticles
ofheadingNo98.01ordresscombs,hair-slides orthelikeofheadingNo98.12),notincorporating pearls,
preciousorsemi-precious stones(natural,syntheticorreconstructed )nor(exceptasplatingorasminor
constituents )preciousmetalorrolledpreciousmetal,andcomposed :
(a)Whollyorpartlyofbasemetal,whetherornotplatedwithpreciousmetal;or
(b)Ofatleasttwomaterials (forexample,woodandglass,boneandamber,motherofpearlandartificial
plasticmaterial),noaccountbeingtakenofmaterials (forexample,necklacestrings)usedonlyforassembly .
11.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
Additional Note
ForthepurposesofheadingNo71.11,theexpression"Goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,
lemels,andotherwasteandscrap,ofpreciousmetal"meansproductsfitonlyfortherecoveryofthemetalorfor
useinthemanufacture ofchemicals .
RateofDuty
Heading
numberDescription autonomous conventional
•/· •/.
1 2 3 4
I.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

NoL1/260 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
II.PRECIOUS METALS ANDROLLED PRECIOUS METALS ,
UNWROUGHT ,UNWORKED ORSEMI-MANUFACTURED
71.05 Silver,includingsilvergiltandplatinum-plated silver,unwrought orsemi­
manufactured :
A.Unwrought Free Free
B.Bars,rods,wireandsections;plates,sheetsandstrips 4 2
C.Tubes,pipesandhollowbars 7 3-5
D.Foilofathickness ,excluding anybacking,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 ,excluding anybacking,notexceeding 0-15mm....12 8
E.Powder,piirls,spangles,cuttingsandotherforms11 5-5
71;08Rolledgoldonbasemetalorsilver,unworked orsemi-manufactured ....9 3-5
71.09 Platinumandothermetalsöftheplatinumgroup,unwrought orsemi­
manufactured :
A.Platinumandplatinumalloys:
I.Unwrought ,includingplatinumblack Free Free
II.Bars,rods,wireandsections;plates,sheètsandstrips 2 1
III.Tubes,pipesandhollowbars 3 1-5
IV.Foilofathickness ,excluding anybacking,notexceeding 0-15mm 8 4
V.Powder,purls,spangles,cuttingsandotherforms 9 4-5
B.Othermetalsoftheplatinumgroupandalloysthereof:
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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/261
*
RateofDuty
Heading
numberDescription autonomous conventional
Vo Vo
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.Ofpreciousmetal 9 7-5
B.Ofrolledpreciousmetal12 6
71.15 Articlesconsisting of,orincorporating ,pearls,preciousorsemi-precious
stones(natural,syntheticorreconstructed ):
A.Articlesconsisting of,orincorporating ,pearls:
I.Necklaces ,braceletsandotherarticles,ofpearls,simplystrung
withoutfasteners orotheraccessories Free Free
II.Other 14 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

NoL1/262 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 72
COIN
Note
ThisChapterdoesnotcovercollectors'pieces(headingNo99.05).
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
72.01 Free Free

1.1.74 OfficialJournaloftheEuropean Communities NoL1/263
SECTION XV
BASEMETALS ANDARTICLES OFBASEMETAL
Notes
1.ThisSectiondoesnotcover:
(a)Preparedpaints,inksorotherproductswithabasisofmetallicflakesorpowderfallingwithinheading
No32.08,32.09,32.10or3213;
(b)Ferro-cerium orotherpyrophoric alloys(headingNo36.07);
(c)HeadgearorpartsrhereoffallingwithinheadingNo65.06or65.07;
(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)GoodsdescribedinheadingsNos73.20,73.25,73.29,73.31and73.32andsimilargoodsofotherbase
metals;
(b)Springsandleavesforsprings,ofbasemetal,otherthanclockandwatchsprings (headingNo91.11);and
(c)Goodsdescribed inheadingsNos83.01,83.02,83.07,83.09,83.12and83.14.
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).

NoL1/264 OfficialJournaloftheEuropean Communities 1.1.74
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,notmorethan0-50%ofphosphorus aswellassilicon
andmanganese uptothemaximum proportions specifiedinNote1(a).

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/265
III.(ECSC)Phosphoric iron(includingferro-phosphorus )(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,morethan0-50%butlessthan15%ofphosphorus
aswellassiliconandmanganese uptothemaximum proportions specifiedinNote1(a).
Haematite pigiron,andcastiron,andphosphoric ironmayalsocontain,byweight,takenseparately
ortogether,notmorethan:
0-30%nickel,
0-20%chromium ,
0-30%copper,
and0.10%ofeachoftheotheralloyelements (forexample,aluminium ,titanium,vanadium ,
molybdenum ,tungsten).
Phosphoric ironcontaining ,byweight,15%ormoreofphosphorus fallswithinheadingNo28.55
(phosphides ).
(c)Ferro-alloys (headingNo73.02):
Alloysofiron(otherthanmasteralloysasdefinedinNote1toChapter74)whicharenotusefullymalleable
andarecommonly usedasrawmaterialinthemanufacture offerrousmetalsandwhichcontain,byweight,
separately ortogether :
morethan8%ofsilicon,or
morethan30%ofmanganese ,or
morethan30%ofchromium ,or
morethan40%oftungsten ,or
atotalofmorethan10%ofotheralloyelements (aluminium ,titanium,vanadium ,copper,molybdenum ,
niobiumorotherelements,subjecttoamaximum contentof10%inthecaseofcopper),
andwhichcontain,byweight,notlessthan4%inthecaseofferro-alloys containing silicon,notlessthan
8%inthecaseofferro-alloys containing manganese butnosiliconornotlessthan10%inothercases,
oftheelementiron.
(d)Alloysteel(headingNo73.15):
Steelcontaining ,byweight,oneormoreelementsinthefollowingproportions :
morethan2%ofmanganese andsilicon,takentogether,or
2-00%ormoreofmanganese ,or
2-00%ormoreofsilicon,or
0*50%ormoreofnickel,or
0-50%ormoreofchromium ,or
0-10%ormoreofmolybdenum ,or
0*10%ormoreofvanadium ,or
0-30%ormoreoftungsten,or
0-30%ormoreofcobalt,or
0*30%ormoreofaluminium ,or
0-40%ormoreofcopper,or
0-10%ormoreoflead,or
0-12%ormoreofphosphorus ,or
0-10%ormoreofsulphur,or
0-20%ormoreofphosphorus andsulphur,takentogether,or
0-10%ormoreofotherelements ,takenseparately .

NoL1/266 OfficialJournaloftheEuropeanCommunities 1.i.7-1
(e)Highcarbonsteel(headingNo73.15):
Steelcontaining ,byweight,notlessthan0-60%ofcarbonandhavingacontent,byweight,lessthan0-04%
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.
i
(h)Bloomsandbillets(headingNo73.07):
Semi-finished productsofrectangular section,ofacross-sectional areaexceeding 1,225mm2andofsuch
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,andofa,widthexceeding 150mmbutnotexceeding 1,200mm.
(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
of50cpsandamagneticfluxof10,000Gausshaveawatt-lossperkg,calculated bytheEpsteinmethod,
of:
—-2-1wattsorless,whentheirthicknessdoesnotexceed0-20mm;
—36wattsorless,whentheirthickness isnotlessthan0-20mmbutlessthan0.60mm;
—6wattsorless,whentheirthickness isnotlessthan0-60mmbutnotgreaterthan1•50mm.
HeadingNo73.13istobetakentoapply,interalia,tosheetsorplateswhichhavebeencuttonon-rectangu­
larshape,perforated ,corrugated ,channelled ,ribbed,polishedorcoated,providedthattheydonotthereby
assumethecharacterofarticlesorofproductsfallingwithinotherheadings .
(ECSC)Forthepurposesofapplyingsubheadings ,sheetsandplatescorrugated byanyprocessshallbe
treatedasflatsheetsandplates.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/267
(o)"Wire(headingNo73.14):
Cold-drawn productsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional dimension
exceeds13mm.InthecaseofheadingsNos73.26and73.27,however,theterm"wire"isdeemedtoinclude
rolledproductsofthesamedimensions .
(p)Barsandrods(includingwirerod)(headingNo73.10):
Productsofsolidsectionwhichdonotconformtotheentiretyofanyofthedefinitions (h),(ij),(k),(1),
(m),(n)and(o)above,andwhichhavecross-sections intheshapeofcircles,segmentsofcircles,ovals,
isoscelestriangles,rectangles ,hexagons ,octagonsorquadrilaterals withonlytwosidesparallelandthe
othersidesequal.
Theexpression alsoincludesconcretereinforcing 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
onethirdofthegre-rtestexternaldimension .Othersteelhollowbarsaretobetreatedasfallingwithinheading
No73.18.
(r)Angles,shapesandsections (headingNo73.11):
Products ,otherthanthosefallingwithinheadingNo73.16,whichdonotconformtotheentiretyofany
ofthedefinitions (h),(ij),(k),(1),(m),(n)and(o)above,andwhichdonothavecross-sections intheform
ofcircles,segmentsofcircles,ovals,isoscelestriangles,rectangles ,hexagons ,octagonsorquadrilaterals
withonlytwosidesparallelandtheothertwosidesequal,andwhicharenothollow.
(s)(ECSC)Tinplate(headingsNos73.12and73.13):
Hoopandstripandsheetsandplatescoatedwithalayerofmetalcontaining ,byweight,97%ormoreof
tin,whetherornotvarnished .
2.HeadingsNos73.06to73.14aretobetakennottoapplytogoodsofalloyorhighcarbonsteel(heading
No73.15).
3.IronandsteelproductsofthekinddescribedinanyoftheheadingsNos73.06to73.15inclusive,cladwith
anotherferrousmetal,aretobeclassifiedasproductsoftheferrousmetalpredominating byweight.
4.Ironobtainedbyelectrolytic deposition isclassifiedaccordingtoitsformanddimensions withthecorresponding
productsobtainedbyotherprocesses .
5.Theexpression "high-pressure hydro-electricconduitsofsteel"(headingNo73.19)meansriveted,weldedor
seamlesscircularsteeltubesorpipesandbendstherefor,ofaninternaldiameterexceeding 400mmandofa
wallthicknessexceeding 10-5mm.

NoL1/268 OfficialJournaloftheEuropeanCommunities 1.1.74
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
73.01 Pigiron,castironandspiegeleisen ,inpigs,blocks,lumpsandsimilar
forms:
A.Spiegeleisen (ECSC) 4
B.Haematite pigironandcastiron(ECSC) 4
C.Phosphoric pigironandcastiron(ECSC) 4
D.Otherpigironandcastiron:
I.Containing ,byweight,notlessthan0-30%butnotmorethan1%of
titanium andnotlessthan0-50%butnotmorethan1%of
vanadium (ECSC) Free
II.Other (ECSC) 4
73.02 Ferro-alloys :
A.Ferro-manganese :
I.Containing morethan2%byweightofcarbon(highcarbonferro­
manganese )(ECSC) 4
II.Other 8 8
B.Ferro-aluminium ,ferro-silico-aluminium andferro-silico-mangano-alu ­
mxnium 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 fromthepaymentofdutywithinthelimitsofanannualquotaof50000metrictonstobegrantedbythecompetent ECauthorities .
(c)Exemption fromthepaymentofdutyinrespectofferro-chromium containing notmorethan0-10%byweightofcarbonandmorethan30%,butnot
morethan90%,ofchromium ,withinthelimitsofanannualquotaof3000metrictons,tobegrantedbythecompetent ECauthorities .
(d)SeeAnnex.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/269
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
73.03 Wasteandscrapmetalofironorsteel(ECSC) Free
73.04 Shotandangulargrit,ofironorsteel,whetherornotgraded;wirepellets
ofironorsteel
•10 4
73.05 Ironorsteelpowders ;spongeironorsteel:
A.Ironorsteelpowders 8 4
B.Spongeironorsteel(ECSC) 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
I
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/270 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/· V>
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-rolledorextruded :
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
i

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/271
Heading
numberDescriptionRateofDuty
autonomous
•/«conventional
•/.
1 2 3 4
73.12 Hoopandstrip,ofironorsteel,hot-rolledorcold-rolled :
A.Notfurtherworkedthanhot-rolled (ECSC) 8
B.Notfurtherworkedthancold-rolled :
I.Incoilsforthemanufacture oftinplate (a)(ECSC) 8
II.Other 10 8
C.Clad,coatedorotherwisesurface-treated :
LSilvered,gildedorplatinum-plated 10 8
II.Enamelled 10 8
III.Tinned :
a)Tinplate (ECSC) 7
b)Other 10 8
IV.Zinc-coated orlead-coated 10 8
V.Other(forexample,copper-plated ,artificially oxidised,lacquered ,
nickel-plated ,varnished ,clad,parkerised ,printed):
a)Notfurtherworkedthanclad:
1.Hot-rolled (ECSC) 7-
2.Cold-rolled 108
b)Other 10 8
D.Otherwise shapedorworked (forexample,perforated ,chamfered ,lap­
jointed) 10 8
73.13 Sheetsandplates,ofironorsteel,hot-rolledorcold-rolled :
A.'Electrical'sheetsandplates:
I.Withawatt-loss ,regardless ofthickness ,of0·75wattorless(ECSC)6
II.Other (ECSC)7
B.Othersheetsandplates:
I.Notfurtherworkedthanhot-rolled ,ofathicknessof:
a)2mmormore(ECSC) 7
b)Lessthan2mm(ECSC) 6
II.Notfurtherworkedthancold-rolled ,ofathicknessof:
a)3mmormore 10 7
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/272 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty |
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) 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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/273
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
bh)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

NoL1/274 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
73.15 ,
(continued )B.V.Barsandrods(includingwirerod)andhollowminingdrillsteel;
angles,shapesandsections :
a)Notfurtherworkedthanforged 9 7
b)Notfurtherworkedthanhot-rolled orextruded :
1.Wirerod(ECSC) 7
2.Other (ECSC) 6
c)Notfurtherworkedthancold-formed orcold-finished 10 8
d)Cladorsurface-worked (forexample,polished,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded (ECSC)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-tremed (ECSC) 7
4.Otherwise shapedorworked :
aa)Cutintoshapesthanrectangular shapes,butnot
furtherworked (ECSC) 7
bb)Other,excluding sheetsandplatesshapedbyrolling 10 7
VIII.Wire,whetherornotcoated,butnotinsulated 10 8

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/275
RateofDuty
Heading
numberDescription autonomous conventional
•/. ·/.
1 2 3 4
73.16 Railwayandtramwaytrackconstruction materialofironorsteel,the
following :rails,check-rails ,switchblades,crossings (orfrogs),crossing
pieces,pointrods,rackrails,sleepers,fish-plates ,chairs,chairwedges,sole
plates(baseplates),railclips,bedplates,tiesandothermaterialspecialised
forjoiningorfixingrails:
A.Rails:
I.Current-conducting ,withpartsofnon-ferrous metal 18 9
II.Other:
a)New(ECSC) 6
b)Used(ECSC) 3
B.Check-rails (ECSC) 5
C.Sleepers (ECSC)5
D.Fish-plates andsoleplates:
I.Rolled (ECSC) 5
II.Other 15 7-5
E.Other 14 7
73.17 Tubesandpipes,ofcastiron 13 9
73.18 Tubesandpipesandblankstherefor,ofiron(otherthanofcastiron)or
steel,excludinghigh-pressure hydro-electric conduits:
A.Straightandofuniformwall-thickness ,unworked ,seamless,ofcircular
cross-section ,solelyforthemanufacture oftubesandpipeswithother
cross-sections andwall-thicknesses (a) 14 9
B.Straightandofuniformwall-thickness ,otherthanthosefallinginA
above,ofamaximum lengthof4·50m,ofalloysteelcontaining by
weightnotlessthan0-90%butnotmorethan1·15%ofcarbon,not
lessthan0-50%butnotmorethan2%ofchromium andnotmore
than0-50%ofmolybdenum 14 9
C.Other 14 10
73.19 High-pressure hydro-electric conduitsofsteel,whetherornotreinforced 13 10
73.20 Tubeandpipefittings (forexample,joints,elbows,unionsandflanges),
ofironorsteel 14 10
(a)Entryunderthissubheading issublecttoconditions tobedetermined bythecompetent authorities .

NoL1/276 OfficialJournaloftheEuropean Communities 1.1.74
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 6
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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/277
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

NoL1/278 OfficialJournaloftheEuropean Communities 1.1.74
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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/279
CHAPTER 74
COPPER ANDARTICLES THEREOF
■\
Notes
1.ForthepurposesofheadingNo74.02,theexpression "masteralloys"meansalloys(exceptcopperphosphide
(phosphorcopper)containing morethan8%byweightofphosphorus )containing withotheralloyelements
morethan10%byweightofcopper,notusefullymalleableandcommonly usedasrawmaterialinthemanu­
factureofotheralloysorasde-oxidants ,de-sulphurising agentsorforsimilarusesinthemetallurgy ofnon­
ferrousmetals.
(Copperphosphide (phosphorcopper)containing morethan8%byweightofphosphorus fallswithinheading
No28.55andnotwithinthisChapter).
2.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo74.03):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross^sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo74.03):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximumcross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently workedafterpro­
duction (otherwisethanbysimpletrimmingorde-scaling ),providedthattheyhavenottherebyassumed
thecharacter ofarticlesorofproductsfallingwithinotherheadings .
Wire-bars andbilletswiththeirendstaperedorotherwiseworkedsimplytofacilitatetheirentryintoma­
chinesforconverting theminto,forexample,wirerodortubes,arehowevertobetakentobeunwrought
copperofheadingNo74.01.
(c)Wroughtplates,sheetsandstrip(headingNo74.04):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessexceeds0-15mmbutdoesnotexceedonetenthofthewidth.
HeadingNo74.04istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perfor­
ated,corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethe
characterofarticlesorofproductsfallingwithinotherheadings .
3.HeadingNo74.07istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolished
orcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,waisted,cone-shaped
orfinned.HeadingNo74.08istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimi­
larlytreated.
RateoíDuty
Heading
numberDescription autonomous
Voconventional
•/·
1 2 3 4
74.01 Coppermatte;unwrought copper(refinedornot);copperwasteandscrap Free Free
74.02 Masteralloys Free Free

NoL1/280 OfficialJournaloftheEuropeanCommunities 1.1.74
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
(including endlessbands),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(including boltendsandscrewstuds),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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/281
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

NoL1/282 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 75
NICKEL ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowing expressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo75.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo75.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional di­
mensionexceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.
Alsocastorsinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined
(otherwisethanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo75.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessdoesnotexceedonetenthofthewidth.
HeadingNo75.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo75.04istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipe.fittings
whichhavebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,
drilled,waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
»/o •/.
1 2 3 4
75.01 Nickelmattes,nickelspeissandotherintermediate productsofnickel
metallurgy ;unwrought nickel(excluding electro-plating anodes);nickel
wasteandscrap Free Free
75.02 Wroughtbars,rods,angles,shapesandsections,ofnickel;nickelwire.... 9 6
75.03 Wroughtplates,sheetsandstrip,ofnickel;nickelfoil;nickelpowdersand
flakes:
A.Plates,sheets,stripandfoil 10 7
B.Powders andflakes 2 0-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/283
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.Tubeand'pipefittings 13 5
75.05 Electro-plating anodes,ofnickel,wroughtorunwrought ,includingthose
producedbyelectrolysis :
A.Notpreparedbeyondcasting 5 4
B.Other 8 5
75.06 Otherarticlesofnickel:
A.Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesandthe
like;bolts,nuts,screwsandsimilararticles;washersandspringwashers :
I.Screws,nuts,rivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm 13 4-5
II.Other 13 5
B.Other 1'6 6-5

NoL1/284 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 76
ALUMINIUM ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtot;hem:
(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,andofwhichthethicknessexceeds0-20mm"butdoesnotexceedonetenthofthewidth.
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
•/. •/.
t 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 Free 2-5
b)Other(includingfactoryrejects) 5 4
II.Scrap Free Free

1.1.74 OfficialJournaloftheEuropean Communities NoL1/285
RateofDuty
Heading
numberDescription autonomous
•/·conventional
•/.
t 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 Stranded wire,cables,cordage,ropes,plaitedbandsandthelike,of
aluminium wire,butexcluding insulatedelectricwiresandcables 19 12

NoL1/286 OfficialJournalQftheEuropean Communities 1.1.74
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 usedfordomesticpurooses,sanitarywarefor
indooruse,andpartsofsucharticlesandware,ofaluminium 20 8
76.16 Otherarticlesofaluminium :
A.Cops,pirns,bobbinsandsimilarsupportsforthespinningandweaving
industries 12 10
B.Spools,reelsandsimilarsupportsforphotographic andcinemato­
graphicfilmorfortapes,filmsandthelikefallingwithinheading
No92.12 16 8
C.Nails,tacks,staples,hook-nails ,spikedcramps,spikesandthelike;
bolts,nuts,screwsandsimilararticles;washersandspringwashers :!
I
I.Screws,nuts,rivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm 16 7-5
II.Other 16
D.Other 19 9-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/287
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 fromthepaymentofdutywithinthelimitsofanannualquotabeingthatpartoftheconsumption whichisnotpartoftheCommunity pro­
duction.

NoL1/288 OfficialJournaloftheEuropeanCommunities 1.1.74
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
V. •/.
1 2 3 4
78.01 Unwrought lead(includingargentiferous lead);leadwasteandscrap:
A.Unwrought :
I.Forrefining,containing 0-02%ormorebyweightofsilver(bullion
lead)(a) 4-5(b)—
II.Other 4-5%
withamin.
of1-1UA
per100kg
netweight(c)—
B.Wasteandscrap Free Free
78.02 Wroughtbars,rods,angles,shapesandsections,oflead;leadwire.... 10 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thedutyapplicable upto31December 1974atthelatestshallbe4-5*/»whithamaximum of1;32UAper100kgnetweight.
(c)Thedutyapplicable upto31December 1974atthelatestshallbe4-5%withaminimum of1-1UAandamaximum of1-32UAper
100kgnetweight.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/289
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/m*;leadpowdersand
flakes:
A.Leadfoil:
I.Backed 15 10
II.Other 10 —
B.Leadpowdersandflakes 5 2-5
78.05 Tubesandpipesandblankstherefor,oflead;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,sockets,flangesandS-bends),
oflead 13 U
78.06 Otherarticlesoflead:
A.Containers withananti-radiation leadcovering,forthetransportor
storageofradio-active materials (EURATOM ) 12 6
B.Other 17 8-5

NoL1/290 OfficialJournaloftheEuropean Communities 1.1.74
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
numberDtscription autonomous
%conventional
•/.
1 2 3 4
79.01 Unwrought zinc;zincwasteandscrap:
A.Unwrought 4-5
withamin.
of1-1UA
per100kg
netweight(a)
B.Wastearidscrap Free ,Free
79.02 Wroughtbars,rods,angles,shapesandsections,ofzinc;zincwire 10 10
79.03 Wroughtplates,sheetsandstrip,ofzinc;zincfoil;zincpowdersand
flakes:
A.Plates,sheets,stripandfoil 10 10
B.Powders (includingdust)andflakes 7 6
(a)Thedutyapplicable upto31December 1974atthelatestshallbe4-5%withaminimum of1*1UAandamaximum of1*32UAper100kg
netweight.

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/291
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

NoL1/292 OfficialJournaloftheEuropean Communities 1.1.74
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,haveathicknessexceedingonetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo80.03):
Flat-surfaced ,wroughtproducts (coiledornot)ofwhichthemaximum cross-sectional dimension exceeds
6mm,ofwhichthethicknessdoesnotexceedonetenthofthewidth,andwhichareofaweightexceeding
1kg/m2.
HeadingNo80.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharac­
terofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo80.05istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
80.01 Unwrought tin;tinwasteandscrap Free Free
80.02 Wroughtbars,rods,angles,shapesandsections,oftin;tinwire 8 4
80.03 Wroughtplates,sheetsandstrip,oftin 8 3

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/293
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
80.04 Tinfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofaweight
(excludinganybacking)notexceeding 1kg/m*;tinpowdersandflakes:
A.Foil:
I.Backed
II.Other
B.Powders andflakes12
10
76
5
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

NoL1/294 OfficialJournaloftheEuropean Communities 1.1.74
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:
LUnwrought ,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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/295
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/«
2 3 4
81.04
(continued )C.Cobalt:
I.Unwrought ;wasteandscrap
II.OtherFree
7Free
5
•D.Chromium :
I.Unwrought ;wasteandscrap
II.Other6
85
7
E.Germanium :
I.Unwrought ;wasteandscrap
II.Other6
105
8
F.Hafnium (celtium):
I.Unwrought ;wasteandscrap
II.Other4
93-5
7-5
G.Manganese :
I.Unwrought ;wasteandscrap
II.Other ./7 5
7
H.Niobium (columbium ):
I.Unwrought ;wasteandscrap
II.Other6
10—
IJ.Antimony :
I.Unwrought ;wasteandscrap
II.Other8
10 8
K.Titanium :
I.Unwrought ;wasteandscrap
II.Other6
10 8
L.Vanadium :
'I.Unwrought ;wasteandscrap
II.Other 92-5
7-5
M.UraniumdepletedinU235 7 3-5
N.Thorium :
I.Unwrought ;wasteandscrap(EURATOM )
II.Other:
a)Bars,rods,angles,shapesandsections,wire,plates,sheets,strip
andfoil(EURATOM )
b)Other(EURATOM )Free
Free
2Free
1-5
O.Zirconium :
I.Unwrought ;wasteandscrap
II.Other6
10—

NoL1/296 OfficialJournaloftheEuropeanCommunities 1.1.74
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
·/#
1 2 3 4
81.04 P.Rhenium :
(continued ) I.Unwrought ;wasteandscrap 6—
II.Other 10 —
Q.Gallium;indium;thallium :
I.Unwrought ;wasteandscrap 4 2-5
II.Other 10 5
R.Cermets :
I.Unwrought ;wasteandscrap 4 7-5
II.Other 12 7-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/297
CHAPTER 82
TOOLS,IMPLEMENTS ,CUTLERY ,SPOONS ANDFORKS,OFBASEMETAL ;PARTSTHEREOF
Notes
1.Apartfromblowlamps,portableforges,grindingwheelswithframeworks ,manicureandchiropody sets,
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 .
CuttingplatesforelectrichairclippersaretobeclassifiedinheadingNo82.13andbladesandheadsforelectric
shaversaretobeclassifiedinheadingNo82.11.
3.Sets(otherthanmanicureorchiropody sets(headingNo82.13))comprising anassortment oftools,cutlery,spoons,
forksorotherarticlesofakindfallingwithinthedifferentheadingsofthisChapter,fittedincabinets,boxes,
casesorthelike,aretobeclassifiedasthatoneoftheconstituent articleswhichischargeable withthehighest
rateofduty.
4.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
82.01 Handtools,thefollowing :spades,shovels,picks,hoes,forksandrakes;
axes,billhooksandsimilarhewingtools;scythes,sickles,hayknives,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

NoL1/298 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/.
1 2 3 4
82.02 B.Sawblades:
(continued )I.Bandsaw blades 15 9
II.Chainsawblades 16 7
III.Other 16 10
82.03 Handtools,thefollowing :pliers(includingcuttingpliers),pincers,twéez­
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)SeeAnnex.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/299
RateofDuty
Heading
numberautonomous
%conventional
•/.
1 3 4
82.11
13
17
16
12
17Description
2
Razorsandrazorblades(includingrazorbladeblanks,whetherornotin
strips):
A.Razors :
I.Openblade
II.Other
B.Bladesandcutters :
I.Safetyrazorblades
II.Other
C.Otherparts
Scissors (includingtailors'shears),andbladestherefor
Otherarticlesofcutlery(forexample,secateurs,hairclippers,butchers'
cleavers,paperknives);manicure andchiropody setsandappliances
(including nailfiles)
Spoons,forks,fish-eaters ,butter-knives ,ladles,andsimilarkitchenor
tableware :
A.Ofstainless steel
B.Other
HandlesofbasemetalforarticlesfallingwithinheadingNo82.09,82.13
or82.1482.12 17
82.135
7
7
6-5
7
10-5
8-5
8-5
7-516
82.14
19
19
1982.15

NoL1/300 OfficialJournaloftheEuropean Communities 1.1.74
CHAPTER 83
MISCELLANEOUS ARTICLES OFBASEMETAL
Note
InthisChapterareferencetopartsofarticlesisinnocasetobetakenasapplyingtocables,chains,nails,bolts,nuts
screws,springsorotherarticlesofironorsteelofakinddescribedinheadingNo73.25,73.29,73.31,73.32or73.35
nortosimilararticlesofotherbasemetals(Chapters74to81inclusive).
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
83.01 Locksandpadlocks (key,combination orelectrically operated),andparts
thereof,ofbasemetal;framesincorporating locks,forhandbags,trunksor
thelike,andpartsofsuchframes,ofbasemetal;keysforanyofthe
foregoing articles,ofbasemetal : 17 8-5
83.02 Basemetalfittingsandmountings ofakindsuitableforfurniture,doors,
staircases ,windows ,blinds,coachwork ,saddlery,trunks,casketsandthe
like(includingautomatic doorclosers);basemetalhat-racks,hat-pegs,
brackets andthelike 17 7
83.03 Safes,strong-boxes ,armoured orreinforced strong-rooms ,strong-room
liningsandstrong-room doors,andcashanddeedboxesandthelike,of
basemetal 17 8-5
83.04 Filingcabinets,racks,sortingboxes,papertrays,paperrestsandsimilar
officeequipment ,ofbasemetal,otherthanofficefurniturefallingwithin
headingNo94.03 16 8
83.05 Fittingsforloose-leaf binders,forfilesorforstationery books,ofbase
metal;letterclips,paperclips,staples,indexingtags,andsimilarstationery
goods,ofbasemetal 19 7-5
83.06 Statuettes andotherornaments ofakindusedindoors,ofbasemetal.... 18 9
83.07 Lampsandlightingfittings,ofbasemetal,andpartsthereof,ofbasemetal
(excluding switches,electriclampholders,electriclampsforvehicles,
electricbatteryormagnetolamps,andotherarticlesfallingwithinChapter
85exceptheadingNo85.22) 18 7
83.08 Flexibletubingandpiping,ofbasemetal 17 7

t
1.1.74 OfficialJournaloftheEuropean Communities NoL1/301
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,
casecornerprotectors andotherpackingaccessories ,ofbasemetal:
A.Capsulesofaluminium orlead:
I.Capsulesofaluminium ofamaximum diameterof21mm,withor
withoutaninternalrubberseal,butnotcombined withother
materials 18 7
11.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

NoL1/3;:: OfficialJournaloftheEuropean Communities 1.1.74
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),orsimiargoodsof
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
according tothefollowing rules:
(a)GoodsofakinddescribedinanyoftheheadingsofChapters84and85(otherthanheadingsNos84.65
and85.28)areinallcasestobeclassifiedintheirrespective headings .
(b)Otherparts,ifsuitableforusesolelyorprincipally withaparticular kindofmachine,orwithanumber
ofmachinesfallingwithinthesameheading (including amachinefallingwithinheadingNo84.59or85.22)
aretobeclassifiedwiththemachinesofthatkind-orinheadingNo84.38,84.48or84.55,asappropriate .
However ,goodswhichareequallysuitableforuseprincipally withthegoodsofheadingsNos85.13and
85.15aretobeclassifiedinheadingNo85.13.
(c)AllotherpartsaretobeclassifiedinheadingNo84.65or85.28.

1.1.74 OfficialJournaloftheEuropean Communities NoL1/303
3.Unlesstheheadingsotherwiserequire,composite machinesconsisting oftwoormoremachinesfittedtogether
toformawholeandothermachinesadaptedforthepurposeofperforming twoormorecomplementary or
alternative functionsaretobeclassifiedasifconsistingonlyofthatcomponent orasbeingthatmachinewhich
performstheprincipalfunction.
4.Motorsandtransmission ,conveyororelevatorbelts,formachinery orappliances towhichtheyarefitted,or
ifpackedseparatelyforconvenience oftransport ,whichareclearlyintendedtobefittedtoormountedona
commonbasewiththemachineorappliancewithwhichtheyareimported ,aretobeclassifiedunderthesame
headingassuchmachinery orappliances .Theweightofsuchmotorsandtransmission ,conveyororelevator
beltsistobeincludedintheweightsspecifiedintheTariff.
5.ForthepurposesoftheseNotes,theexpression "machine"meansanymachine,apparatus orappliance ofa
kindfallingwithinSectionXVI. 1
Additional Notes
1.Toolsnecessaryfortheassemblyormaintenance ofmachinesaretobeclassifiedwiththosemachinesifimported
withthem.Interchangeable toolsimportedwithmachinesarealsotobeclassifiedtherewith iftheyformpart
ofthenormalequipment ofthemachinesandarenormallysoldwiththem.
2ShouldtheCustomssorequire,thedeclarantshallproduce,insupportofhisdeclaration ,anillustrateddocument
(forexample,instructions ,prospectus ,apagefromacatalogue ,aphotograph )givingthenormaldescription
ofthemachine,itsusesfindessentialcharacteristics 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).

NoL1/304 OfficialJournaloftheEuropeanCommunities 1.1.74
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)ForthepurposesofheadingNo84.53,theexpression "automaticdataprocessing machines"means:
(a)Digitalmachineshavingstoragescapableofstoringnotonlytheprocessing programorprogramand
thedatatobeprocessedbutalsoaprogramfortranslating theformalprogramming languageinwhich
theprogramsarewrittenintomachinelanguage .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 .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/305
(B)Automatic dataprocessing machinesmaybeintheformofsystemsconsisting ofavariablenumberofsepa­
rately-housed units.Aunitistoberegardedasbeingapartofthecompletesystemifitmeetsallthefollowing
conditions :
(a)itisconnectable tothecentralprocessinguniteitherdirectlyorthroughoneormoreotherunits;
(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/lOOth(0-01)mmofthemovement ofanimportant
elementofamachine,suchasthetable,thespindle,orthegrindinghead.
3.Forthepurposesofsubheading 84.45CVII,theexpression "jigboringmachines"shallbetakentoapplyonly
tomachine-tools which:
(a)Carryoutoneormoremachining operations ontheco-ordinate principle;and
(b)Areofsuchprecisionthatanyerrorinthetraveloftheworkholdertableandofthetoolholderdoesnot
exceed0-005mm .
4.(EURATOM )Theterm"nuclearreactors"(subheading 84.59B)coversalltheapparatusandapplicances inside
theareascreenedoffbyabiological shield,including ,whereappropriate ,theshielditself;italsoincludes
apparatusandappliances formingawholewiththepartscontained insidethescreen(interalia,controlrods
andtheiroperatingmechanisms ,providedtheseformawholewiththecontrolrodsorwithotherpartsinside
thescreen).

NoL1/306 OfficialJournaloftheEuropean Communities 1.1.74
•/«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
84.05 Steamandothervapourpowerunits,notincorporating boilers 13 5
84.06Internalcombustion pistonengines:
A.AircraftenginesasdefinedinAdditional Note1tothisChapter,ofa
powerof:
I.400metrichporless
II.Morethan400metrichp
B.Outboard motors
C.Otherengines:15(a)
10(a)
186
4
11
I.Sparkignitionenginesofacylindercapacityof:
a)250ccorless
b)Morethan250cc:22 9
1.Fortheindustrialassemblyof:
Agricultural walkingtractorsofsubheading 87.01A, 1
Motorvehiclesforthetransport ofpersons,including
vehiclesdesignedforthetransportofbothpassengers and
goods,withaseatingcapacityoflessthan15,
Motorvehiclesforthetransportofgoodsormaterials ,with
anengineofacylindercapacityoflessthan2800cc,
SpecialpurposemotorvehiclesofheadingNo87.03(b).... 18 7
2.Other 18 12
II.Compression ignitionengines :
a)Marineengines (b) 15 11
(a)Dutytemporarily suspended inrespectofenginesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thissuspension is
subjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/307
RateòfDuty
Heading
numberDescription autonomous conventional
•/. %
1 2 3 4
84.06 C.II.b)Other:
(continued ) 1.Fortheindustrialassemblyof:
Agricultural walkingtractorsofsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehicles
designedforthetransportofbothpassengers andgoods,with
aseatingcapacityoflessthan15,
Motorvehiclesforthetransportofgoodsormaterials ,with
anengineofacylindercapacityoflessthan2500cc,
SpecialpurposemotorvehiclesofheadingNo87.03(a).... 18 7
2.Other 18 14
D.Parts:
I.Foraircraftengines 12(b) 5
II.Forotherengines 16 7
84.07 Hydraulic enginesandmotors(includingwaterwheelsandwaterturbines ) 15 6
84.08 Otherenginesandmotors:
A.Reactionengines :
I.Turbo-jets developing athrustof:
a)2500kgorless 12(b) 6
b)Morethan2500kg 12(b) 5
II.Other(forexample,ram-jets,pulse-jets ,rocketengines) 12(b) 6
B.Gasturbines :
I.Turbo-propellers developing apowerof:
a)1500metrichporless 15(b) 7-5
b)Morethan1500metrichp 12(b) 5
II.Other14 5-5
C.Otherenginesandmotors 14 7
D.Parts:
I.Ofreactionenginesorofturbo-propellers 12(b) 5
II.Other14 5-5
84.09 Mechanically propelledroadrollers 13 5
(a)Entryunderthissubheadin issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutytemporarily suspended inrespectofengineparts,enginesandturbinesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCom­
munity.Thissuspension issubjcttocompliance weithformalities andconditions tobedetermined bythecompetent nationalauthorities .

NoL1/308 OfficialJournaloftheEuropean Communities 1.1.74
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 9
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.Vacuumpumpscreatingavacuumbetterthan10-2Torr;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 ofirradiated nuclearfuels,forthe
treatment ofradio-active wasteorfortherecyclingofirradiatednuclear
fuels(EURATOM ) 11 5-5
B.Other 14 5-5

1.1.74 OfficialJournaloftheEuropean Communities NoL1/309
RateofDuty
Heading
numberDescription 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,forthetreatment ofmaterialsbyaprocessinvolving achange
oftemperature suchasheating,cooking,roasting,distilling,rectifying ,
sterilising ,pasteurising ,steaming,drying,evaporating ,vapourising ,con­
densingorcooling,notbeingmachinery orplantofakindusedfor
domesticpurposes ;instantaneous orstoragewaterheaters,non-electrical :
A.Machinery andequipment forthemanufacture oftheproducts
mentioned insubheading 28.51A(EURATOM ) 11 5-5
B.Machinery andequipment speciallydesignedfortheseparation of
irradiated nuclearfuels,forthetreatment ofradio-active wasteorforthe
recyclingofirradiated nuclearfuels(EURATOM ) 11 5-5
C.Heatexchange units11 4-5
D.Percolators andotherappliances formakingcoffeeandotherhot
drinks :
I.Electrically heated 18 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
treatment ofradio-active wasteorfortherecyclingofirradiated nuclear
fuels(EURATOM )11 5-5

NoL1/310 OfficialJournaloftheEuropean Communities 1.1.74
•/.RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
84.18 C.Other:
(continued )I.Centrifuges :
a)Clothes-dryers ,electrically operated ,eachofadrylinencapacity
notexceeding 6kg 18 8
b)Other 13 5
II.Machinery andapparatus (otherthancentrifuges )forfilteringor
purifyingliquidsorgases 15 6
84.19 Machinery forcleaningordryingbottlesorothercontainers ;machinery
forfilling,closing,sealing,capsulingorlabellingbottles,cans,boxes,bags
orother'containers ;otherpackingorwrappingmachinery ;machinery for
aeratingbeverages ;dishwashingmachines :
A.Dishwashingmachines ,electrically operated ,withorwithoutprovision
fordrying18 7
B.Other ...«. 13 5
84.20 Weighingmachinery (excludingbalancesofasensitivity 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 ;
tiltersandmanipulators foringots,balls,barsandslabs 14 8-5
D.Other 14 5-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/311
RateofDuty
Heading
numberDescription autonomous
•/.conventional
·/.
1 2 S 4
84.23 Excavating ,levelling,tamping,boringandextracting machinery ,stationary
ormobile,forearth,mineralsorores(forexample,mechanical shovels,
coal-cutters ,excavators ,scrapers,levellersandDulldozers );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 15 11
II.Other:
a)Boringandsinkingmachinery 9 3-5
b)Other 14 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,thepreparation ofmeat,fish,fruitorvegetables (includingmincingor
slicingmachines),sugarmanufacture orbrewing 13 5

NoL1/312 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
°/o °/o
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 Machines forextruding man-made textiles;machines ofakindusedfor
processing naturalorman-made textilefibres;textilespinningandtwisting
machines ;textiledoubling,throwingandreeling(includingweft-winding )
machines 12 5
84.37 Weavingmachines ,knittingmachinesandmachines formakinggimped
yarn,tulle,lace,embroidery ,trimmings ,braidornet;machinesforpre­
paringyarnsforuseonsuchmachines ,includingwarpingandwarpsizing
machines :
A.Weavingmachines 11 4-5
B.Knittingmachines 13 6

1.1.74 OfficialJournaloftheEuropean Communities NoL1/313
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) 12 5
84.39 Machinery forthemanufacture orfinishingoffeltinthepieceorinshapes,
includingfelt-hatmakingmachinesandhat-making blocks 13 5
84.40 Machinery forwashing,cleaning,drying,bleaching,dyeing,dressing ,
finishingorcoatingtextileyarns,fabricsormade-up textilearticles
(includinglaundryanddry-cleaning machinery );fabricfolding,reelingor
cuttingmachines ;machinesofakindusedinthemanufacture oflinoleum
orotherfloorcoveringsforapplyingthepastetothebasefabricorother
support ;machinesofatypeusedforprintingarepetitivedesign,repetitive
wordsoroverallcolourontextiles,leather,wallpaper ,wrapping paper,
linoleumorothermaterials ,andengravedoretchedplates,blocksor
rollerstherefor :
A.Ironingmachinesandpresses,electrically heated 16 6-5
B.Clothes-washing machines ,eachofadrylinencapacitynotexceeding
6kg;domesticwringers :
I.Electrically operated 19 7-5
II.Other 12 5
C.Other 13 5
84.41 Sewingmachines ;furniturespeciallydesignedforsewingmachines ;sewing
machineneedles :
A.Sewingmachines ;furniturespeciallydesignedforsewingmachines :
I.Sewingmachines (lock-stitch only),withheadsofaweightnot
exceeding 16kgwithoutmotoror17kgincluding themotor;
sewingmachineheads(lock-stitch only),ofaweightnotexceeding
16kgwithoutmotoror17kgincludingthemotor:
a)Sewingmachineshavingavalue(notincludingframes,tablesor
furniture )ofmorethan65UAeach 12 6
b)Other 12—
II.Othersewingmachinesandothersewingmachineheads 12 6
III.Parts,includingfurniturespeciallydesignedforsewingmachines .. 12 9
B.Sewingmachineneedles 14 7

NoL1/314 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
84.42 Machinery (otherthansewingmachines )forpreparing ,tanningorwork­
inghides,skinsorleather(includingbootandshoemachinery ) 13 5-5
84.43 Converters ,ladles,ingotmouldsandcastingmachines,ofakindusedin
metallurgy andinmetalfoundries 13 5
84.44 Rollingmillsandrollstherefor :
A.Rollingmillsspeciallydesignedfortherecyclingofirradiated nuclear
fuels(EURATOM ) 11 5-5
B.Other 13 7
84.45 Machine-tools forworkingmetalormetalcarbides,notbeingmachines
fallingwithinheadingNo84.49or84.50:
A.Speciallydesignedfortherecyclingofirradiated nuclearfuels(for
example,sheathing ,unsheathing ,shaping):
I.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 :
I.Lathes :
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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/315
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
XT.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
likemineralmaterialsorforworkingglassinthecold,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

NoL1/316 OfficialJournaloftheEuropeanCommunities 1.1.74
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-writing machines :
A.Typewriters 16 6-5
B.Cheque-writing machines 13 5
84.52 Calculating machines ;accounting machines,cashregisters,postage-franking
machines ,ticket-issuing machines andsimilarmachines ,incorporating a
calculating device:
Λi!<ctroniccalculating 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
wrappingmachines ,pencil-sharpening machines,perforating andstapling
machines):
A.Addressing machinesandaddressplateembossing machines 16 6-5
B.Other 15 6
84.55 Partsandaccessories (otherthancovers,carryingcasesandthelike)
suitableforusesolelyorprincipally withmachinesofakindfallingwithin
headingNo84.51,84.52,84.53or84.54:
A.Addressplates 18 7
B.Partsandaccessories forelectronic calculating machinesfallingwithin
subheading 84.52A 14 10-5
C.Other 12 6
84.56 Machinery forsorting,screening ,separating ,washing,crushing,grindingor
mixingearth,stone,oresorothermineralsubstances ,insolid(including
powderandpaste)form;machinery foragglomerating ,moulding or
shapingsolidmineralfuels,ceramicpaste,unhardened cements,plastering
materialsorothermineralproductsinpowderorpasteform;machines
forformingfoundrymouldsofsand 13 5

1.1.74 OfficialJournaloftheEuropean Communities NoL1/317
RateofDuty
Heading
numberDescription autonomous conventional
'k "/.
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.Othermachinesandappliances (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

NoL1/31! UrricialJournalortheEuropean Communitie l.l.il
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 electrical connectors ,insulators ,coils,
contactsorotherelectricalfeaturesandnotfallingwithinanyother
headinginthisChapter :
A.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm15 4-5
B.Other15 6

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/319
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
aninsulating base,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,transitorsandsimilarsemi-conductor devices"aretobetakentobethosedevicestheoperation
ofwhichdependsonvariations inresistivityontheapplication ofanelectricfield;
(B)"Electronic microcircuits "aretobetakentobe:
(a)Microassemblies 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 ;

NoL1/320 OfficialJournaloftheEuropean Communities 1.1.74
(c)Hybridintegrated circuitsinwhichpassiveandactiveelements ,someobtainedbythin-orthick-film
technology (resistors,capacitors ,interconnections ,etc.),othersbysemi-conductor technology (diodes,
transistors ,monolithic integrated circuits,etc.),arecombined ,toallintentsandpurposesindivisibly ,o»
asingleinsulatingsubstrate (glass,ceramic,etc.).Thesecircuitsmayalsoincludeminiaturised discrete
components .
Fortheclassification ofthearticlesdefinedinthisNote,headingNo85.21shalltakeprecedence overanyother
headingintheTariffwhichmightcoverthembyreferenceto,inparticular ,theirfunction .
RateofDuty
Heading
numberDescription autonomous conventional
»/. •/o
1 2 3 4
85.01 Electrical goodsofthefollowing descriptions :generators ,motors,con­
verters (rotaryorstatic),transformers ,rectifiersandrectifyingapparatus ,
inductors :
AGenerators ,motors (whetherornotequipped withspet;dreducing ,
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.Other 17 7-5
C.Parts:
I.Woodenseparators 10 4
II.Other 17 8-5

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/321
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,defrosters anddemisters ,forcyclesormotorvehicles:
A.Lightingequipment ,otherthanequipment ofheadingNo85.08 17 7
B.Soundsignalling equipment 14 8-5
C.Other 15 9
85.10 Portableelectricbatteryandmagnetolamps,otherthanlampsfallingwithin
headingNo85.09:
A.Miners'safetylamps 15 7-5
B.Other : 18 13

NoL1/322 OfficialJournaloftheEuropean Communities 1.1.74
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/«
1 2 3 4
85.11 Industrialandlaboratory electricfurnaces,ovensandinductionanddielec­
tricheatingequipment ;electricwelding,brazingandsolderingmachines
andapparatus andsimilarelectricmachinesandapparatusforcutting:
A.Furnaces,ovens,inductionanddielectricheatingequipment :
I.Speciallydesignedfortheseparation ofirradiated nuclearfuels,for
thetreatment ofradio-active wasteorfortherecyclingofirradiated
nuclearfuels(EURATOM ) *. 11 5-5
II.Other 14 5-5
B.Electricwelding,brazingandsolderingmachinesandapparatus and
similarelectricmachinesandapparatus forcutting,foranymaterial .. 15 7-5
85.12 Electricinstantaneous orstoragewaterheatersandimmersion heaters;
electricsoilheatingapparatusandelectricspaceheatingapparatus ;electric
hairdressingappliances (forexample,hairdryers,haircurlers,curling
tongheaters)andelectricsmoothing irons;electro-thermic domestic
appliances ;electricheatingresistors,otherthanthoseofcarbon:
A.Electricinstantaneous orstoragewaterheatersandimmersion heaters 20 8
B.Electricsoilheatingapparatusandelectricspaceheatingapparatus.... 21 8-5
C.Electrichairdressingappliances (forexample,hairdryers,haircurlers,
curlingtongheaters) 19 9-5
D.Electricsmoothing irons 20 11-5
E.Electro-thermic 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 15 7-5
85.14 Microphones andstandstherefor;loudspeakers ;audio-frequency electric
amplifiers 18 7

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/323
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
televisioncameras;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.Cabinets andcases:
a)Ofwood 16 65
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 Electrical apparatus formakingandbreakingelectricalcircuits,forthe
protection ofelectricalcircuits,orformakingconnections toorinelectrical
circuits (forexample,switches,relays,fuses,lightningarresters,surge
suppressors ,plugs,lampholders andjunctionboxes);resistors,fixedor
variable (includingpotentiometers ),otherthanheatingresistors ;printed
circuits;switchboards (otherthantelephone switchboards )andcontrol
panels:
A.Electricalapparatus formakingandbreakingelectricalcircuits,forthe
protection ofelectrical circuitsorformakingconnections toorin
electrical circuits 16 6-5

NoL1/324 OfficialJournaloftheEuropean Communities 1.1.74
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
tubesandmercuryarcrectifyingvalvesandtubes);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 8
D.Diodes,transistors andsimilarsemi-conductor devices;electronic
microcircuits 21 17
E.Parts 15 9
85.22 Electricalappliances 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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/325
RateofDuty
Heading
numberDçscription 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 1915
C.Ofothermaterials 1910
85.26 Insulating fittingsforelectricalmachines,appliances orequipment ,being
fittingswhollyofinsulating materialapartfromanyminorcomponents of
metalincorporated duringmoulding solelyforpurposesofassembly ,but
notincludinginsulators fallingwithinheadingNo85.25:
A.Ofceramicmaterialsorofglass 17 12
B.Ofhardened rubberorofbituminous materials 14 7
C.Ofartificialplasticmaterials 19 14
D.Ofothermaterials 16 10
85.27 Electrical conduittubingandjointstherefor,ofbasemetallinedwith
insulating material 14 7
85.28 Electricalpartsofmachinery andapparatus ,notbeinggoodsfallingwithin
anyofthepreceding headingsofthisChapter 14 5-5
(a)The19%advaloremceilingshallonlyapplytoinsulators ofavalueofmorethan60UAper100kg.

NoL1/326 OfficialJournaloftheEuropeanCommunities 1.1.74
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
thefollowingarticles,whetherornottheyareidentifiable asforthegoodsofthisSection:
(a)Joints,washersandthelike(classifiedaccordingtotheirconstituent materialorinheadingNo84.64);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoods
ofartificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)ArticlesfallingwithinChapter82(tools);
(d)ArticlesfallingwithinheadingNo83.11;
(e)Machinesandmechanical appliances andotherarticlesfallingwithinheadingsNos84.01to84.59
84.61or84.62andpartsofenginesandmotorsfallingwithinheadingNo84.63;
(f)Electricalmachinery andequipment (Chapter85);
(g)ArticlesfallingwithinChapter90;
(h)Clocks (Chapter91);
(ij)Arms(Chapter93);
(k)Brushesofakindusedaspartsofvehicles (headingNo96.02).
3.References inChapters 86to88topartsoraccessories aretobetakennottoapplytopartsoraccessories
whicharenotsuitableforusesolelyorprincipally withthearticlesofthoseChapters .Apartoraccessory
whichanswerstoadescription intwoormoreoftheheadingsofthoseChapters istobeclassifiedunder
thatheadingwhichcorresponds totheprincipaluseofthatpartoraccessory .
4.Flyingmachines speciallyconstructed 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 .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/327
Hovertrain trackfixturesandfittingsaretobeclassifiedasrailwaytrackfixturesandfittings,andtrafficcontrol
equipment forhovertrain transportsystemsastrafficcontrolequipment forrailways .
Additional Note
Toolsandarticlesnecessaryforthemaintenance orrepairofvehiclesaretobeclassifiedwiththosevehiclesifimported
withthem.Otheraccessories importedwithvehiclesarealsotobeclassifiedtherewith iftheyformpartofthe
normalequipment ofthevehiclesandarenormallysoldwiththem.

NoL1/328 OfficialJournaloftheEuropean Communities 1.1.74
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 materialofironorsteelfallingwithinheadingNo73.16;or
(c)Electrically poweredsignallingapparatus fallingwithinheadingNo85.16.
2.HeadingNo86.09istotakentoapply,interalia,to:
(a)Axles,wheels,metaltyres,hoopsandhubsandotherpartsofwheels;
(b)Frames,underframes andbogies;
(c)Axleboxes;brakegear;
(d)Buffersforrolling-stock ;couplinggearandcorridorconnections ;
(e)Coachwork .
3.Subjecttotheprovisions ofNote1above,headingNo86.10istobetakentoapply,interalia,to:
(a)Assembled track,turntables ,platformbuffers,loadinggauges;
(b)Semaphores ,mechanical signaldiscs,levelcrossingcontrolgear,signalandpointcontrols,whetherornot
theyarefittedforelectriclighting .
RateofDuty
Heading
numberDescription autonomous
°/oconventional
•/.
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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/329
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«
1 2 3 4
86.07 Railwayandtramwaygoodsvans,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 )
B.Other10
155
6
86.09 Partsofrailwayandtramwaylocomotives androlling-stock :
A.Bogies,bissel-bogies andthelike,andpartsthereof
B.Brakesandpartsthereof
C.Axles,assembled ornot;wheelsandpartsthereof
D.Axle-boxes andpartsthereof
E.Other13
11
15
15
145
4-5
6
7-5
5-5
86.10 Railwayandtramwaytrackfixturesandfittings;mechanical equipment ,
notelectrically powered,forsignallingtoorcontrolling road,railorother
vehicles,shipsoraircraft;partsoftheforegoing fixtures,fittingsor
equipment 13 6

NoL1/330 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 87
VEHICLES ,OTHERTHANRAILWAY ORTRAMWAY ROLLING-STOCK ,ANDPARTSTHEREOF
Notes
1.ForthepurposesofthisChapter,tractorsaredeemedtobevehiclesconstructed essentially forhaulingor
pushinganothervehicle,applianceorload,whetherornottheycontainsubsidiary provisionforthetrans­
port,inconnection withthemainuseofthetractor,oftools,seeds,fertilisersorothergoods.
2.MotorchassisfittedwithcabsaretobetreatedasfallingwithinheadingNo87.02andnotwithinheading
No87.04.
3.HeadingsNos87.10and87.14aretobetakennottoapplytochildren'scycleswhicharenotfittedwithball
bearingsnortochildren'scycleswhich,thoughfittedwithballbearings,arenotconstructed inthenormal
formofadults'cycles.Suchchildren'scyclesaretobetreatedasfallingwithinheadingNo97.01.
Additional Note
TheheadingsofthisChapteraretobetakennottoapplytorailway .ortramway rolling-stock designed
solelyforrunningonrails.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
87.01 Tractors (otherthanthosefallingwithinheadingNo87.07),whetheror
notfittedwithpowertake-offs,winchesorpulleys:
A.Agricultural walkingtractors,witheitherasparkignitionoracom­
pressionignitionengine,ofacylindercapacityof:
I.1000ccorless 12 6
II.Morethan1000cc 18 9
B.Agricultural tractors (excludingwalkingtractors )andforestrytractors,
wheeled (a) 20 18
C.Other 20 20
87.02 Motorvehiclesforthetransportofpersons,goodsormaterials (including
sportsmotorvehicles,otherthanthoseofheadingNo87.09):
A.Forthetransport ofpersons,including vehiclesdesignedforthe
transportofbothpassengers andgoods:
I.Witheitherasparkignitionoracompression ignitionengine:
a)Motorcoachesandbuseswitheitherasparkignitionengineof
acylindercapacityof2800ccormoreoracompression ignition
engineofacylindercapacityof2500ccormore 29 22
b)Other 29 11
II.Withotherengines 25 12-5
B.Forthetransportofgoodsormaterials :
I.Motorlorriesspeciallydesignedforthetransport ofhighlyradio­
activematerials (EURATOM ) 10 8
II.Other:
a)Witheitherasparkignitionoracompression ignitionengine:
1.Motorlorrieswitheitherasparkignitionengineofa
cylindercapacityof2800ccormoreoracompression
ignitionengineofacylindercapacityof2500ccormore.. 28 22
2.Other 28 -11
b)Withotherengines 25 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropean Communities NoL1/331
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
87.03 Specialpurposemotorlorriesandvans(suchasbreakdown lorries,fire­
engines,fire-escapes ,roadsweeperlorries,snow-ploughs ,sprayinglorries,
cranelorries,searchlight lorries,mobileworkshops andmobileradiological
units),butnotincludingthemotorvehiclesofheadingNo87.02 25 10
87.04 Chassisfittedwithengines,forthemotorvehiclesfallingwithinheading
No87.01,87.02or87.03:
A.Chassisfortractorsfallingwithinsubheading 87.01BorC;chassisfor
motorvehiclesfallingwithinheadingNo87.02,fittedwitheithera
sparkignitionengineofacylindercapacityof2800ccormoreora
compression ignitionengineofacylindercapacityof2500ccormore29 22
B.Other 29 11
87.05 Bodies (including cabs),forthemotorvehiclesfallingwithinheading
No87.01,87.02or87.03:
A.Fortheindustrialassemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehiclesdesigned
forthetransportofbothpassengers andgoods,withaseatingcapacity
oflessthan15,
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,
SpecialpurposemotorlorriesandvansofheadingNo87.03(a)19 7
B.Other:
LWheelcentresinstarform,castinonepiece,ofironorsteel 19 7
II.Other 19 12
87.07 Workstrucks,mechanically propelled,ofthetypesusedinfactories,
warehouses ,dockareasorairportsforshortdistancetransportorhandling
ofgoods(forexample,platformtrucks,fork-lifttrucksandstraddle
carriers);tractorsofthetypeusedonrailwaystationplatforms ;partsof
theforegoing vehicles:
A.Trucksspeciallydesignedforthetransport ofhighlyradio-active
materials (EURATOM ) 10 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 NoL1/332 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
numberDescription autonomous conventional
»/. •/o
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.Otherarmoured fightingvehiclesandpartsthereof 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-cycles 24 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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/333
CHAPTER 88.
AIRCRAFT ANDPARTSTHEREOF ;PARACHUTES ;CATAPULTS AND
SIMILAR AIRCRAFT LAUNCHING GEAR;GROUND FLYING TRAINERS
Additional Note
Forthepurposeofsubheading 88.02B,theexpression "unladenweight"shallmeantheweightofthemachinesin
normalflyingorder,excluding theweightofthecrewandoffuelandequipment exceptpermanently-fitted items
ofequipment .
\ateofDut>
Heading
numberDescription autonomous
°/oconventional
•/o
1 2 3 4
88.01 Balloons andairships 18 9
88.02 Flyingmachines ,glidersandkites;rotochutes :
A.Notmechanically propelled 18 7
B.Mechanically propelled :
I.Helicopters ofanunladenweight:
a)Notexceeding 2000kg 15 15
b)Exceeding 2000kg 12 5
II.Other,ofanunladenweight:
a)Notexceeding 2000kg 15 12
b)Exceeding 2000kgbutnotexceeding 15000kg 14 5-5
c)Exceeding 15000kg 12 5
88.03 PartsofgoodsfallinginheadingNo88.01or88.02:
A.Ofballoonsorairships 17 8-5
B.Other 12(a) 5
88.04 Parachutes andpartsthereofandaccessories thereto 15 9
88.05 Catapultsandsimilaraircraftlaunching gear;groundflyingtrainers;parts
ofanyoftheforegoing articles:
A.Catapults andsimilaraircraftlaunching gear;partsthereof 17 8-5
B.Groundflyingtrainers;partsthereof 13 5
(a)Dutytemporarily suspended inrespectofarticlesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thissuspension
issubjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .

NoL1/334 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 89
SHIPS,BOATSANDFLOATING STRUCTURES
Note
Ahull,unfinished orincomplete vessel,assembled ,unassembled ordisassembled ,oracompletevesselunassembled
ordisassembled ,istobeclassifiedwithinheadingNo89.01ifitdoesnothavetheessentialcharacterofavessel
ofaparticularkind.
Additional Notes
1.Subheadings 89.01BIand89.02BIaretobetakentoapplyonlytovessels,designedassea-going ,havinga
hullofanoveralllength(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 .

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/335
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);
fij)ArticlesofChapter97;
(k)Capacitymeasures ,whicharetobeclassifiedaccordingtothematerialofwhichtheyaremade;or
(I)Spools,reelsorsimilarsupports (whicharetobeclassifiedaccording totheirconstituent material ,for
example ,inheadingNo39.07orSectionXV).

NoL1/336 OfficialJournaloftheEuropeanCommunities 1.1.74
2.SubjecttoNote1above,partsoraccessories whicharesuitableforusesolelyorprincipally withmachines ,
appliances ,instruments orapparatus fallingwithinanyheadingofthisChapteraretobeclassifiedasfollows :
(a)Partsoraccessories constituting inthemselves machines ,appliances ,instruments orapparatus (including
opticalelementsofheadingNo.90.01or90.02)ofanyparticular headingofthepresentChapterorof
Chapter84,85or91(otherthanheadingsNos84.65and85.28)aretobeclassifiedinthatheading ;
(b)Otherpartsoraccessories aretobeclassifiedinheadingNo90.29iftheyanswertothetermsofthathead­
ing;otherwise theyaretobeclassifiedintheheadingappropriate tothemachine,appliance ,instrument
orapparatus itself.
3.HeadingNo90.05istobetakennottoapplytoastronomical telescopes ofakindunsuitableforterrestrialobser­
vation(headingNo90.06),ortotelescopic sightsforfittingtofirearms,periscopic telescopes forfittingto
submarines ortanks,ortotelescopes formachines ,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 orapparatus formeasuring orcheckingelectricalquantities ;
(b)Machines ,appliances ,instruments orapparatus ofakinddescribedinheadingNo90.14,90.15,90.16,
90.22,90.23,90.24,90.2.5or90.27(otherthanstroboscopes ),theoperationofwhichdependsonanelectri­
calphenomenon whichvariesaccordingtothefactortobeascertained orautomatically controlled ;
c)Instruments orapparatus formeasuring ordetectingalpha,beta,gamma,X-ray,cosmicorsimilarradi­
ations;and
(d)Automatic regulators ofelectricalquantities ,andinstruments orapparatusforautomatically controlling
non-electrical quantities theoperation 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 oneormorearticlesofheadingNo85.21butforthepurposesoftheforegoing ,noaccount
shallbetakenofarticlesofheadingNo85.21whichhavesolelythefunctionofrectifyingcurrentorwhichare
includedinthepowerpack,ofinstruments orapparatus .
RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 2 3 4
90.01 Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,
unmounted ,otherthansuchelementsofglassnotopticallyworked;sheets
orplates,ofpolarising material:
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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/337
RateofDuty
Heading
numberDescription autonomous conventional
•/. °/o
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 flashlight apparatus 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 apparatusincorporating anopticalsystem 18 13
B.Thermo-copying apparatus 15 6
C.Other 15 7
90.11 Microscopes anddiffraction apparatus ,electronandproton 15 9
90.12 Compound opticalmicroscopes ,whetherornotprovidedwithmeansfor
photographing orprojecting theimage 18 10-5
90.13 Opticalappliances andinstruments (butnotincludinglightingappliances
otherthansearchlights orspotlights),notfallingwithinanyotherheading
ofthisChapter 18 11

NoL1/338 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 2 3 4
90.14 Surveying (includingphotogrammetrical surveying),hydrographie ,navi­
gational,meteorological ,hydrological 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 ;artificial ,respiration ,ozonetherapy,oxygentherapy,
aerosoltherapyorsimilarapparatus ;breathing appliances (including gas
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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/339
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,designedsolelyfordemonstrational
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 ,recording ornot;anycombination
oftheseinstruments :
A.Mercuryorotherliquid-filled thermometers ,fordirectreading2112
B.Hygrometers andpsychrometers 14 11
C.Hydrometers andsimilarinstruments ,withorwithoutthermometers ;
opticalpyrometers 17 •10-5
D.Other 17 7
90.24 Instruments endapparatus 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 11
B.Thermostats 15 9
C.Other 16 10
90.25 Instruments andapparatus forphysicalorchemicalanalysis (suchas
Polarimeters ,refractometers ,spectrometers ,gasanalysisapparatus );instru­
mentsandapparatus formeasuring orchecking viscosity,porosity,
expansion ,surfacetensionorthelike(suchasviscometers ,porosimeters ,
expansion meters);instruments andapparatus formeasuring orchecking
quantities ofheat,lightorsound(suchasphotometers (includingexposure
meters),calorimeters );microtomes 16 10
90.26
IGas,liquidandelectricity supplyorproduction meters;calibrating meters
therefor 15 9

NoL1/340 OfficialJournaloftheEuropeanCommunities 1.1.74
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 suitableforusesolelforprincipally 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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/341
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
•/.
1 2 3 4
91.01 Pocket-watches ,wrist-watches andotherwatches,includingstop-watches 13
withmin.
of0-50
UAeach7-5
withmin.
of0-35
UAeachand
maxof1·05
UAeach
91.02 Clockswithwatchmovements (excludingclocksofheadingNo91.03):
A.Electricorelectronic :
LWithbalance-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

NoL1/342 OfficialJournaloftheEuropeanCommunities 1.1.74
RateofDuty
Heading
numberDescription autonomous conventional
*•/# •/.
1 2 3 4
91.05 Timeofdayrecordingapparatus ;apparatuswithclockorwatchmovement
(includingsecondary movement )orwithsynchronous motor,formeasuring ,
recordingorotherwise indicating 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,includinghairsprings12 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

1.1.74 OfficialJournaloftheEuropean Communities NoL1/343
CHAPTER 92
MUSICAL INSTRUMENTS ;SOUNDRECORDERS ANDREPRODUCERS ;TELEVISION IMAGEANDSOUND
RECORDERS ANDREPRODUCERS ,MAGNETIC ;PARTSANDACCESSORIES OFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Filmwhollyorpartlysensitisedforphotographic orphoto-electric recordingorsuchfilmexposed,whether
ornotdeveloped (Chapter37);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)Microphones ,amplifiers ,loudspeakers ,head-phones ,switches ,stroboscopes andotheraccessoryinstru­
ments,apparatusorequipment fallingwithinChapter85or90,forusewithbutnotincorporated inor
housedinthesamecabinetasinstruments ofthepresentChapter ;soundrecordersorreproducers
combined witharadioortelevisionreceiver (headingNo85.15);
(d)Brushes (forcleaningmusicalinstruments )fallingwithinheadingNo96.02;
(e)Toyinstruments (headingNo97.03);
(f)Collectors 'piecesorantiques (headingNo99.05or99.06);or
(g)Spools,reelsorsimilarsupports (whicharetobeclassifiedaccordingtotheirconstituent material,for
example,inheadingNo39.07orSectionXV).
2.Bowsandsticksandsimilardevicesusedinplayingthemusicalinstruments ofheadingsNos92.02and92.06
importedwithsuchinstruments innumbersnormaltheretoandclearlyintendedforusetherewith ,aretobe
classifiedinthesameheadingastherelativeinstruments .
Perforated musicrolls(headingNo92.10)andgramophone recordsandthelike(headingNo92.12)imported
withaninstrument aretobetreatedasseparatearticlesandnotasformingapartofsuchinstrument .
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
% •/«
1 2 3 4
92.01 Pianos (including automatic pianos,whetherornotwithkeyboards );
harpsichords andotherkeyboard stringedinstruments ;harpsbutnot
includingaeolianharps:
A.Pianos(includingautomaticpianos,whetherornotwithkeyboards ):
I.Uprightpianos 22 9
II.Other 20 10
B.Other 18 7

NoL1/344 OfficialJournaloftheEuropeanCommunities 1.1.74
,RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
92.02 Otherstringmusicalinstruments 21 10-5
92.03 Pipeandreedorgans,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
92.07 Electro-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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/345
RateofDuty
Heading
numberDescription autonomous
•/»conventional
•/.
1 2 3 4
92.12 Gramophone recordsandothersoundorsimilarrecordings ;matricesfor
theproduction ofrecords,preparedrecordblanks,filmformechanical
soundrecording ,preparedtapes,wires,stripsandlikearticlesofakind
commonly usedforsoundorsimilarrecording :
A.Preparedforrecording ,butnotrecorded 17 7
B.Recorded :
I.Waxrecordings ,discs,matricesandotherintermediate forms:
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)Otherrecording media(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
/

NoL1/346 OfficialJournaloftheEuropeanCommunities 1.1.74
SECTION XIX
ARMSANDAMMUNITION ;PARTSTHEREOF
CHAPTER 93
ARMSANDAMMUNITION ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter36(forexample,percussion caps,detonators ,signalling flares);
(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 .
RateofDuty
Heading
numberDescription autonomous conventional
•/. %
1 2 3 4
93.01 Side-arms (forexample,swords,cutlassesandbayonets )andpartsthereof
andscabbards andsheathstherefor 8 4
93.02 Revolversandpistols,beingfirearms :
A.9mmcalibreandhigher 9 7-5
B.Other 16 11-5
93.03 Artilleryweapons,machine-guns ,sub-machine-guns andothermilitary
firearmsandprojectors (otherthanrevolversandpistols) Free Free

1.1.74 OfficialJournaloftheEuropean Communities NoL1/347
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
93.04 Otherfirearms,includingVerylightpistols,pistolsandrevolversforfiring
blankammunition only,line-throwing gunsandthelike:
A.Sportingandtargetshootingguns,riflesandcarbines 18 10-5
B.Other 16 8
93.05 Armsofotherdescriptions ,includingair,springandsimilarpistols,rifles
andguns 16 9-5
93.06 Partsofarms,includinggunbarrelblanks,butnotincludingpartsofside­
arms:
A.OfarmsofheadingNo93.03 Free Free
B.Ofotherarms:
I.Roughlysawngunstockblocks 10 5
II.Otherparts:
a)OfarmsofheadingNo93.02 15 7-5
b)Other 18 7
93.07 Bombs,grenades,torpedoes ,mines,guidedweaponsandmissilesand
similarmunitions ofwar,andpartsthereof;ammunition andpartsthereof,
includingcartridgewads;leadshotpreparedforammunition :
A.ForrevolversandpistolsfallingwithinheadingNo93.02andforsub­
machine-guns fallingwithinheadingNo93.03 13 6-5
B.Other:
I.Formilitarypurposes :
a)ForweaponsfallingwithinheadingNo93.03 6 3
b)Other 12 7
II.Other:
a)Sportingandtargetshootingcartridges 19 9-5
b)Other
♦17 8-5

NoL1/348 OfficialJournaloftheEuropeanCommunities 1.1.74
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
FURNITURE ANDPARTS/THEREOF ;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)Furniture speciallydesignedaspartsofradio-gramophones ,wirelesssetsortelevision sets(headingNo
85.15);
(h)Dentists'spittoonsfallingwithinheadingNo90.17;
(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
m
(k)Furniturespeciallydesignedaspartsofgramophones ,ofdictatingmachinesorofothersoundrepro­
ducersorrecorders ,fallingwithinheadingNo92.13;or
(1)Toyfurniture (headingNo97.03),billiardtablesandotherfurniturespeciallyconstructed forgames(head­
ingNo97.04)orforconjuringtricks(headingNo97.05).
2.Thearticles (otherthanparts)referredtoinheadingsNos94.01,94.02and94.03aretobeclassifiedinthose
headingsonlyiftheyaredesignedforplacingonthefloororground.
Thisprovision is,however,tobetakennottoapplytothefollowingwhicharestilltobeclassifiedintheabove­
mentioned headingseveniftheyaredesignedtobehung,tobefixedtothewallortostandoneontheother:
(a)Kitchencabinetsandsimilarcupboards ;
(b)Seatsandbeds;
(c)Unitbookcases andsimilarunitfurniture .

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/349
3.(a)JnthisChapterreferencestopartsofgoodsdonotincludereferencetosheets(whetherornotcuttoshape
butnotcombinedwithotherparts)ofglass(includingmirrors)orofmarbleorotherstone.
(b)GoodsdescribedinheadingNo94.04,importedseparately ,arenottobeclassifiedinheadingNo94.01,
94.02or94.03aspartsofgoods.
'RateofDuty
Heading
numberDescription autonomous
%conventional
•/o
1 2 3 4
94.01 Chairsandothersseats(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
springsorstuffedorinternallyfittedwithanymaterialorofexpanded ,
foamorspongerubberorexpanded ,foamorspongeartificialplastic
material,whetherornotcovered (forexample,mattresses ,quilts,eider­
downs,cushions,pouffesandpillows):
A.Articlesofbeddingorsimilarfurnishing ofexpanded ,foamorsponge
artificialplasticmaterial,whetherornotcovered :... 22 11
B.Other 20 8

NoL1/350 OfficialJournaloftheEuropeanCommunities 1.1.74
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,notpolishedor
otherwise worked 9 3-5
B.Other 16 8
95.02 Workedmotherofpearlandarticlesofmotherofpearl:
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked (includingJerusalem pearls) 9 4-5
B.Other 17 10-5
I

1.1.74 OfficialJournaloftheEuropean Communities NoL1/351
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
otherjvise 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

NoL1/352 OfficialJournaloftheEuropeanCommunities 1.1.74
CHAPTER 96
BROOMS ,BRUSHES ,FEATHER DUSTERS ,POWDER-PUFFS ANDSIEVES
Notes
1.ThisChapterdoesnotcover:
(a)ArticlesfallingwithinChapter71;
(b)Brushesofakindspecialised foruseindentistryorformpdical,surgicalorveterinary purposes ,falling
withinheadingNo90.17;or
(c)Toys(Chapter97).
2.InheadingNo96.03,theexpression "preparedknotsandtuftsforbroomorbrushmaking"istobetakento
applyonlytounmounted knotsandtuftsofanimalhair,vegetablefibreorothermaterial,whichareready
forincorporation withoutdivisioninbroomsorbrushes,orwhichrequireonlysuch*furtherminorprocesses
asglueingorcoatingthebutts,ortrimmingtoshapeatthetop,torenderthemreadyforsuchincorporation .
RateofDuty
Heading
numberDescription autonomous
•/oconventional
%
1 2 3 4
96.01 Broomsandbrushes,consisting oftwigsorothervegetablematerials
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

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/353
CHAPTER 97
TOYS,GAMESANDSPORTSREQUISITES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Christmas treecandles (headingNo34.06);
(b)Fireworks orotherpyrotechnic articlesfallingwithinheadingNo36.05;
(c)Yarns,monofil,cordsorgutandthelikeforfishing,cuttolengthbutnotmadeupintofishinglines,
fallingwithinChapter39,headingNo42.06orSectionXI;
(d)Sportsbagsorothercontainers ofheadingNo42.02or43.03;
(e)Sportsclothingorfancydress,oftextiles,fallingwithinChapter60or61;
(f)Textileflagsorbunting,orsailsforboatsorlandcraft,fallingwithinChapter62;
(g)Sportsfootwear (otherthanskatingbootswithskatesattached),cricketpads,shin-guards orthelike,
fallingwithinChapter64,orsportsheadgearfallingwithinChapter65;
(h)Climbingsticks,whips,ridingcropsorthelike(headingNo66.02),orpartsthereof(headingNo66.03);
(ij)Unmounted glasseyesfordollsorothertoys,fallingwithinheadingNo70.19;
(k)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(1)ArticlesfallingwithinheadingNo83.11;
(m)Sportsvehicles (otherthanbobsleighs ,toboggans andthelike)fallingwithinSectionXVII;
(n)Children'scyclesfittedwithballbearingsandinthenormalformofadults'cycles(headingNo87.10);
(o)Sportscraftsuchascanoesandskiffs(Chapter89),ortheirmeansofpropulsion (Chapter44forsuch
articlesmadeofwood);
(p)Spectacles ,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.

NoL1/354 OfficialJournaloftheEuropeanCommunities 1.1.74
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,conjuringtricksand
noveltyjokes);Christmas treedecorations andsimilararticlesforChristmas
festivities (forexample,artificialChristmas trees,Christmas stockings ,
imitationyulelogs,Nativityscenesandfigurestherefor ) 22 10
97.06 Appliances ,apparatus ,accessories andrequisitesforgymnastics orathletics,
orforsportsandoutdoorgames(otherthanarticlesfallingwithinheading
No97.04):
A.Cricketandpoloequipment 19 Free
B.Tennisrackets 19 13-5
C.Other 19 9-5
97.07 Fish-hooks ,linefishingrodsandtackle;fishlandingnetsandbutterfly
nets;decoy'birds',larkmirrorsandsimilarhuntingorshootingrequisites :
A.Fish-hooks ,unmounted 10 5
B.Other 17 12
97.08 Roundabouts ,swings,shootinggalleriesandotherfairground amusements ;
travellingcircuses,travellingmenageries andtravellingtheatres 14 55

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/355
CHAPTER 98
MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Eyebrowandothercosmeticpencils (headingNo33.06);
(b)Buttons,studs,cuff-linksorotherarticlesofakinddescribedinheadingNo98.01or98.12,ifmadewholly
orpartlyofpreciousmetalorrolledpreciousmetal(subjecttotheprovisions ofNote2(a)toChapter71)
orifcontaining pearlsorpreciousorsemi-precious stones(natural,syntheticorreconstructed )(Chapter71);
(c)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(d)Mathematical drawingpens(headingNo90.16);or
(e)ToysfallingwithinChapter97.
2.SubjecttoNote1above,theheadingsinthisChapteraretobetakentoapplytogoodsofthekinddescribed
whetherornotcomposed whollyorpartlyofpreciousmetalorrolledpreciousmetalorofpearlsorprecious
orsemi-precious stones(natural,syntheticorreconstructed ).
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous
•/oconventional
•/.
1 2 3 4
98.01 Buttonsandbuttonmoulds,studs,cuff-links,andpress-fasteners ,including
snap-fasteners andpress-studs ;blanksandpartsofsucharticles:
A.Blanksandmoulds 13 10
B.Buttons,studs,cuff-linksandpress-fasteners andpartsthereof 18 13
98.02 Slidefastenersandpartsthereof:
A.Slidefastenerswithscoopsofbasemetal;partsthereof,ofbasemetal.. 16 11-5
B.Other 20 14
98.03 Fountainpens,stylograph pensandpencils (includingballpointpensand
pencils)andotherpens,pen-holders ,pencil-holders andsimilarholders,
propelling pencilsandslidingpencils;partsandfittingsthereof,otherthan
thosefallingwithinheadingNo98.04or98.05:
A.Fountainpensandstylograph pensandpencils (including ballpoint
pensandpencils) 22 13
B.Otherpens,pen-holders ;propelling pencilsandslidingpencils;pencil­
holdersandsimilarholders 19 9-5
C.Partsandfittings:
I.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection17 7-5
II.Other 17 7

1.1.74 NoL1/356 OfficialJournaloftheEuropeanCommunities
RateofDuty
Heading
numberDescription autonomous
•/«conventional
.'/.
t 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,pastels-anddrawingchar­
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 v. 12 6
98.10Mechanical lightersandsimilarlighters,including chemicalandelectrical
lighters,andpartsthereof,excluding flintsandwicks:
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 10ones

1.1.74 OfficialJournaloftheEuropean Communities NoL1/357
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

NoL1/358 OfficialJournaloftheEuropeanCommunities 1.1.74
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)HeadingNo99.06istobetakennottoapplytoarticlesfallingwithinanyoftheprecedingheadingsofthis
Chapter .
5.Framesaroundpaintings ,drawings ,pastels,engravings ,printsorlithographs aretobetreatedasformingpart
ofthosearticles,providedtheyareofakindandofavaluenormaltothosearticles.
RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 2 3' 4
99.01 Paintings ,drawingsandpastels,executedentirelybyhand,(otherthan
industrialdrawingsfallingwithinheadingNo49.06andotherthanhand­
paintedorhand-decorated manufactured articles) Free Free
99.02 Originalengravings ,printsandlithographs Free Free
99.03 Originalsculptures andstatuary,inanymaterial Free Free

1.1.74 OfficialJournaloftheEuropean Communities NoL1/359
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
99.06Collections andcollectors'piecesofzoological ,botanical ,mineralogical ,
anatomical ,historical,archaeological ,paleontological ,ethnographic or
numismatic interest
Antiquesofanageexceeding onehundredyearsFree
FreeFree
Free


1.1.74 OfficialJournaloftheEuropean Communities NoL1/361
COMMON CUSTOMS TARIFF
ANNEX
»

NoL1/362 OfficialJournaloftheEuropean Communities 1.1.74
ANNEX
HEADINGS ORSUBHEADINGS OFWHICHONLYPARTISCOVERED BYAGATTCON­
CESSION ORINWHICH DIFFERENT CONCESSIONS HAVEBEENGRANTED
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
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
orcutintoamaximum offivepieces,andtheother,thehind­
quarter,excludingthetenderloin ,inonepiece
bbb)Crop,chuckandbladeandbrisketcuts
ccc)Other
exb)Other:
—Frozenwithinthe
limitsof
aglobal
annualtariff
quotaof
22000
tons
03.03 Crustaceans andmolluscs,whetherinshellornot,fresh(liveordead),chilled,frozen,
salted,inbrineordried;crustaceans ,inshell,simplyboiledinwater:
A.Crustaceans :
exI.Crawfish :
—Crawfish tails25

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/363
«
ANNEX
(Ctd)
Tariff
heading Description ofgoodsRateof
conventional
duties
%
04.04 Cheeseandcurd:
A.Emmentaler ,Gruyère,Sbrinz,BergkäseandAppenzell ,notgratedorpowdered :
I.Ofaminimumfatcontentof45%byweight,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;GruyereandSbrinz—notlessthan20kgbutnotmorethan45kg;Bergkase —not
lessthan20kgbutnotmorethan60kg;Appenzell —notlessthan6kgbutnotmorethan8kg.
(c)TheCommunity reservestherighttoreducetheminimum valuesspecifiedintheconcessions .
From1July1970theminimum valuesshallbeautomatically adjustedtotakeaccountofchangesinthefactorsdetermining theformation ofEmmen
talerpricesintheCommunity .
Thisadjustment shallbebywayofanincreaseordecreaseof14UAintheminimumvaluesforeveryincreaseordecreaseof1UAper100kginthecommontargetpriceofmilkintheCommunity .
(d)TheCommunity reservestherightautonomously toreducethecustomsdutiesfrom20UAto15UAbyraisingthevaluelimitsby5UA.
(e)Vacuum-packed piecesofanetweightofnotlessthan75gbutnotmorethan250gqualifyfortheconcession onlyiftheirpackingsbearatleastthe
followingparticulars :
—description ofthecheese,
—fatcontent,
—packerresponsible ,
—countryofmanufacture .

NoL1/364 OfficialJournaloftheEuropeanCommunities 1.1.74
ANNEX
(Ctd)
Tariff
headingRateof
conventional
duties
%Description ofgoods
08.01 Dates,bananas,coconuts,brazilnuts,cashewnuts,pineapples ,avocados ,mangoes,
guavasandmangosteens ,freshordried,shelledornot:
E.Coconuts :
—Desiccated coconut 4
—Other 2-5
09.10 Thyme,saffronandbayleaves;otherspices:
D.Ginger:
—Intheformofwholeroots,piecesorslices:
—Fortheindustrialmanufacture ofessentialoilsorresinoids (a) Free
—Other 17
—Other Free
E.Turmeric (curcuma);fenugreek seed:
—Fenugreek seed,ground2
—Other Free
ex12.01 Oilseedsandoleaginous fruit,wholeorbroken,otherthangroundnuts andcastorseeds Free
12.07 Plantsandparts(includingseedsandfruit)oftrees,bushes,shrubsorotherplants,being
goodsofakindusedprimarilyinperfumery ,inpharmacy ,orforinsecticidal ,fungicidal
orsimilarpurposes,freshordried,whole,cut,crushed,groundorpowdered :
exD.Other:
—Cinchonabark,notcrushedorground Free
—Quassiaamara(woodandbark) 1
—Calabarbeans Free
—Cubeb , Free
—Cocaleaves Free
—Otherwood,rootsandbark;mosses,lichensandalgae Free
—Other,excludingcinchonabarkcrushedorground 1-5
13.02 Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,gum-resins andbalsams:
B.Other:
—Shellac,seedlac,sticklacandotherlacs:
—Unbleached Free
—Bleached 1-5
—Other Free
13.03 Vegetable sapsandextracts;pecticsubstances ,pectinates andpectates;agar-agarand
othermucilagesandthickeners,derivedfromvegetableproducts :
B.Pecticsubstances ,pectinates andpectates :
exI.Dry:
—Applepectin 24
(a)Entryunderthissubheadin issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/365
iNNEX
(Ctd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
14.01
FreeVegetable materialsofakindusedprimarilyforplaiting (forexample,cerealstraw,
cleaned,bleachedordyed,osier,reeds,rushes,rattans,bamboos,raffiaandlimebark):
C.Other:
—Bamboos ;reedsandthelike:
—Rawornotfurtherpreparedthansplit
—Other
—Rattans;rushesandthelike:
—Rawornotfurtherpreparedthansplit
—Other
—Other1-5
Free
1-5
Free
14.02
1-5
1-5Vegetable materials,whetherornotputuponalayerorbetweentwolayersofother
material,ofakindusedprimarily asstuffingoraspadding (forexample,kapok,vege­
tablehairandeel-grass):
—Putuponalayerorbetweentwolayersofothermaterial
—Other:
—Vegetable hair
—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

NoL1/366 OfficialJournaloftheEuropeanCommunities 1.1.74
ANNEX
(Ctd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
15.07/
D.Otheroils:
(continued )LFortechnical 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,rapeseedorcopaibaoils15
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 .

1.1.74 OfficialJournaloftheEuropeanCommunities NoL1/367
ANNEX
(Ctd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
20.06
(continued)
23exbb)Peaches (includingnectarines )andplums:
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg
excc)Otherfruits:
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg
exdd)Mixturesoffruit:
—inimmediate packingsofanetcapacityof4-5kgormore
butlessthan5kg23
23
20.07 Fruitjuices(includinggrapemust)andvegetablejuices,whetherornotcontaining added
sugar,butunfermented andnotcontaining spirit:
B.Ofaspecificgravityof133orlessat15°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
j3erhiand
perdegree
+10UA
perhi
exII.Morethan2litres:
—Of45-2°orless1-60UA
perhiand
perdegree
C.Spirituous beverages :
V.Other,incontainers holding :
exa)2litresorless:
Liqueursandbrandy (otherthanbrandymadefromstonefruit,seed
fruitorseed-fruitmarc),containing 45-2°orlessofethylalcohol 1-60UA
perhiand
perdegree
+10UA
perhi
(a)Seenote(ads)attheendofthislist.

NoL1/368 OfficialJournaloftheEuropeanCommunities 1.1.74
ANNEX
(Ctd)
Tariff
headingDescription ofgoodsKateot
conventional
duties
%
22.09 Ç.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,includingspentorirradiated nuclearreactor
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.m
Singleorcomplexoxygen-function amino-compounds :
D.Aminoacids:
exIII.Glutamic acidanditssalts:
—Sodiumhydrogenglutamate 19
33.01 Essentialoils(terpeneless ornot);concretesandabsolutes ;resinoide :
A.Essentialoils,notterpeneless :
II.Other:
b)Ohter:
—Eucalyptus oil Free
—Citronella ,Jamaicarosewood (Amyrisbalsamifera )orvetiver (Vetriveria
zizanioïdes )oils , 2-4
—Other 3-2
37.06 Cinematograph film,exposedanddeveloped ,consisting onlyofsoundtrack,negativeor
positive:
—Negatives ;intermediate positives Free
—Otherpositives 1-52UA
per100m

1.1.74 OfficialJournaloftheEuropean Communities NoL1/369
ANNEX
(Ctd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair:
Containing 85%ormorebyweightofwool 5
Containing 85%ormorebyweightofwoolandfineanimalhair 8
53.07 Yarnofcombedsheep'sorlambs'wool(worstedyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair:
Containing 85%ormorebyweightofwool 5
Containing 85°/oormorebyweightofwoolandfineanimalhair 10
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85%ormorebyweightofsuchfibres:
—Lodenfabrics(a):
—ofavalueof2-50UAormoreperm2 13
—Other 14
—Otherfabrics :
—Ofcombedyarn,ofavalueof3UAormoreperm2 13
—Ofcardedyarn,ofavalueof2-50UAormoreperm2 13
—Other ' 16
exB.Other:
—Fabricsofcombedyarn,ofavalueof2UAormoreperm2 18
—Fabricsofcardedyarn,ofavalueof1-85UAormoreperm2 18
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 .

NoL1/370 OfficialJournaloftheEuropean Communities 1.1.74
ANNEX
(Ctd)
Note(ads)
TheCommunity reservestherighttocharge,overandabovetheboundduty,anadditional
dutyonsugarcorresponding tothedutypayableonimported sugarandapplicable
tothequantityofvarioussugars(calculated assucrose)contained inthisproductin
excessofthecontentofX%byweight.
Thislimitedcontent,whichvariesaccording toproduct,isfixedasfollows :
Tariff
headingPercentages
(byweight)
representing
naturalsugarDescription ofgoods
20.07 Fruitjuices(includinggrapemust)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