9.12.85 Official Journal oftheEuropean Communities No L331/1
I
(Acts whose publication isobligatory )
COUNCIL REGULATION (EEC )No3331 /85
of5December 1985
amending Regulation (EEC )No950/68ontheCommon Customs Tariff
Whereas itisexpedient ,therefore ,inorder toensure
uniform application oftheCommon Customs Tariff ,to
specify inRegulation (EEC )No 950/68(2),the
conventional duties applicable from 1January 1986 ;
Whereas certain special autonomous duties applicable to
theUnited States were laiddown respectively inRegulation
(EEC )No349/84(3),asamended byRegulation (EEC )
No483/85(4)andbyRegulation (EEC )No3068 /85(5);
whereas these duties are calculated byapplying an
additional duty totheconventional duties applicable ;
whereas itistherefore necessary totake intoconsideration
the abovementioned reductions soastodetermine the
amount ofspecial autonomous duties tobeapplied from 1
January 1986 ;
Whereas certain Regulations onthecommon organization
ofagricultural markets provide thatthetariff nomenclature
resulting from their application shall beincluded inthe
Common Customs Tariff ;whereas they amend ,if
necessary ,customs duties ;whereas itistherefore
appropriate toinclude inthis Regulation allthe
amendments resulting from Regulations adopted under the
common agricultural policy ;
Whereas byvirtue ofArticle 32(2)oftheActofAccession
ofGreece itisnecessary tomake reference toGreece in
subheadings 27.02 Aand27.02 Binrespect ofanational
rate of5%;
Whereas thecontinuation oftheconditions ofproduction
offilms intheflat,presented indisc form ,justifies the
retention forafurther year ofthelayout introduced in
1983 forsubheading 37.01 A;
Whereas ,byvirtue ofArticle 26oftheActofAccession of
Spain andPortugal andAnnex Ithereto ,itisnecessary to
include new tariff subheadings forcertain sea-fish ;THE COUNCIL OFTHE EUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean
Economic Community and inparticular Articles 28and
113thereof ,
Having regard totheproposal from theCommission ,
Whereas Article 38oftheActofAccession ofSpain and
Portugal laysdown that theconventional duties oftheEEC
Common Customs Tariff and oftheECSC unified tariff
shall betheconventional duties oftheEEC andtheECSC ,
asatpresent constituted ,with the exception ofthe
adjustments tobemade totake into account thefactthat
theduties inforce intheSpanish andPortuguese tariffs are,
onthewhole ,higher than theduties inforce inthetariffs of
theEEC andECSC asatpresent constituted ;
Whereas these adjustments totheconventional duties have
been adopted bythe ,Council bymeans ofRegulation
(EEC )No3330 /85(*);whereas thesaid adjustments will
besubject tonegotiation within theGeneral Agreement on
Tariffs andTrade (GATT )whereas ,pending completion of
such negotiations ,theconventional duties laid down in
Regulation (EEC )no3330 /85should besuspended fora
period oftwo years ;
Whereas ,under agreements signed with third countries ,
and inparticular pursuant tothe1979 Geneva Protocol
and the 1979 Additional Protocol totheGeneva Protocol
annexed totheGeneral Agreement onTariffs andTrade
andtheAgreement onTrade inCivil Aircraft signed atthe
end ofthe1973 —1979 Conference ofMultilateral Trade
Negotiations ,theCommunity has undertaken tomake
graduated reductions incustoms duties ;
Whereas ,theCouncil ,onthe basis ofaCommission
proposal ,hasdecided tobring forward byoneyear tothe
beginning of1986 theapplication ofthetariff reductions
scheduled for1987 inthemultilateral trade negotiations .(2)OJNoL172,22.7.1968 ,p.1.
(3)OJNoL40,11.2.1984 ,p.1.
(»)OJNoL330 ,9.12.1985 ,p.1.(4)OJNoL59,27.2.1985 ,p.14.
(s)OJNoL292 ,2.11.1985 ,p.1.

No L331/2 Official Journal oftheEuropean Communities 9.12.85
information purposes ,intheschedule ofcustoms duties in
order tomake itmore comprehensible ,Whereas certain textual amendments tothe Common
Customs Tariff arerequired inorder toimprove the
wording ;
Whereas itisappropriate ,forthesake ofclarity ,toupdate
thewhole oftheCommon Customs Tariff ;whereas ,for
thispurpose ,itisnecessary tocollect inasingle textnot
only those parts which areamended with effect from
1January 1986 ,butalso those which have already been
,amended andthose which remain unchanged ;
Whereas ,although temporary tariff amendments and the
preferential systems resulting from thevarious actsadopted
bytheCommunity form anintegral part oftheCommon
Customs Tariff ,itseems appropriate nottoinclude them in
thisRegulation ;
Whereas this Regulation does not apply toproducts
covered bytheTreaty establishing theEuropean Coal and
Steel Community ,although thenomenclature and the
conventional duties forthese products areincluded ,forHAS ADOPTED THIS REGULATION :
Article 1
1.The conventional duties laid down inthe Annex
headed 'Common Customs Tariff toRegulation (EEC )No
950/68asamended byRegulation (EEC )No3330 /85shall
besuspended foraperiod oftwoyears pending completion
ofnegotiations within theGeneral Agreement onTariffs
andTrade (GATT ).
2.During thisperiod ,thesaid Annex ishereby replaced
bytheAnnex tothisRegulation ..
Article 2
This Regulation shall enter into force on1January 1986 .
This Regulation shall bebinding initsentirety and directly applicable inallMember
States .
Done atBrussels ,5December 1985 .
For theCouncil ,
The President
J.-Cl .JUNCKER

9.12.85 Official Journal oftheEuropean Communities No L331/3
ANNEX
COMMON CUSTOMS TARIFF


9.12.85 Official Journal oftheEuropean Communities No L331/5
SUMMARY
Page Chapter Page
13Lacs ;gums ,resins and other vegetable saps and
extracts 68
14Vegetable plaiting materials ;vegetable products not
elsewhere specified orincluded 70PART I—PRELIMINARY PROVISIONS
Section I—General Rules
Section III
Animal andvegetable fatsandoilsandtheir cleavage
products ;prepared edible fats;
animal andvegetable waxes
15Animal andvegetable fatsandoilsandtheir cleavage
products ;prepared edible fats;animal andvegetable
waxes 71A.Rules fortheinterpretation ofthenomenclature of
theCommon Customs Tariff 11
B.General rules concerning duties 11
C.General rules applicable both tonomenclature andto
duties 12
Section II—Special Provisions
A.Goods forcertain categories ofships ,boats and
other vessels andfordrilling orproduction platforms 13
B.Civil aircraft andgoods foruseincivil aircraft ... 14
C.Standard rateofduty 14
D.Packings imported full 15Section IV
Prepared foodstuffs ;
beverages ,spirits andvinegar ;tobacco
16Preparations ofmeat ,offish,ofcrustaceans or
molluscs 76
17Sugars andsugar confectionery 79
18Cocoa andcocoa preparations 83
19Preparations ofcereals ,flour orstarch ;pastry-cooks '
products 86
20Preparations ofvegetables ,fruit orother parts of
plants 92PART II—SCHEDULE OFCUSTOMS
DUTIES
Section I
Chapter Live animals ;animal products
21Miscellaneous edible preparations 1011Live animals 19
2Meat and edible meat offals 21
3Fish ,crustaceans andmolluscs 31
4Dairy produce ;birds 'eggs ;natural honey ;edible
products ofanimal origin ,notelsewhere specified or
included ! 37
5Products ofanimal origin ,notelsewhere specified or
included 4122Beverages ,spirits andvinegar 109
23Residues and waste from the food industries ;
prepared animal fodder 116
24 Tobacco 119
Section V
Mineral products
25Salt ;sulphur ;earths andstone ;plastering materials ,
lime and cement 120
26Metallic ores ,slagandash 125
27Mineral fuels ,mineral oils and products oftheir
distillation ;bituminous substances ;mineral waxes 127Section II
Vegetable products
6Live trees andother plants ;bulbs ,roots andthelike ;
cutflowers andornamental foliage 43
7Edible vegetables andcertain roots andtubers .... 45
8Edible fruit andnuts ;peelofmelons orcitrus fruit 49
9Coffee ,tea,mat£ andspices 54
10Cereals 57
11Products ofthemilling industry ;malt andstarches ;
gluten ;inulin 60
12Oilseeds andoleaginous fruit ;miscellaneous grains ,
seeds andfruit ;industrial andmedical plants ;straw
and fodder 65Section VI
Products ofthechemical and allied industries
28Inorganic chemicals ;organic and inorganic
compounds ofprecious metals ,ofrareearth metals ,
ofradio-active elements andofisotopes 134

No L331/6 Official Journal oftheEuropean Communities 9.12.85
Chapter Page Chapter Page
Section X
Paper-making material ;paper and paperboard and articles
thereof
47Paper-making material ;paper andpaperboard and
articles thereof 207
48Paper and paperboard ;articles ofpaper pulp ,of
paper orofpaperboard 208
49Printed books ,newspapers ,pictures and other
products ofthe printing industry ;manuscripts ,
typescripts andplans 21229Organic chemicals 146
30Pharmaceutical products 163
31 Fertilisers 165
32Tanning and dyeing extracts ;tannins and their
derivatives ;dyes ,colours ,paints and varnishes ;
putty ,fillers andstoppings ;inks 168
33Essential oilsandresinoids ,perfumery ,cosmetic or
toilet preparations . 171
34Soap ,organic surface-active agents ,washing
preparations ,lubricating preparations ,artificial
waxes ,prepared waxes ,polishing and scouring
preparations ,candles andsimilar articles ,modelling
pastes and"dental waxes " 173
35Albuminoidal substances ;glues ;enzymes 175
36Explosives ;pyrotechnic products ;matches ;
pyrophoric alloys ;certain combustible preparations 177
37Photographic andcinematographic goods 178
38Miscellaneous chemical products 180Section XI
Textiles and textile articles
50 Silk and waste silk 217
51Man-made fibres (continuous ) 219
52 Metallised textiles 221
53 Wool and other animal hair 222
54 Flax and ramie 224
55 Cotton 225Section VII
Artificial resins and plastic materials ,cellulose esters and
ethers ,andarticles thereof ;rubber ,synthetic rubber ,factice ,
and articles thereof
39Artificial resins andplastic materials ,cellulose esters
andethers ;articles thereof 185
40Rubber ,synthetic rubber ,factice ,and articles
thereof 19056Man-made fibres (discontinuous ) 226
57Other vegetable textile materials ;paper yarn and
woven fabrics ofpaper yarn 228
58Carpets ,mats ,matting .and tapestries ;pile and
chenille fabrics ;narrow fabrics ;trimmings ;tulle and
other netfabrics ;lace;embroidery 229
59Wadding andfelt;twine ,cordage ,ropes andcables ;
special fabrics ;impregnated and coated fabrics ;
textile articles ofakind suitable forindustrial use .232
60Knitted andcrocheted goods 236
61Articles ofapparel andclothing accessories oftextile
fabric ,other than knitted orcrocheted goods ..... 243
62Other made uptextile articles 250
63Oldclothing .andother textile articles ;rags 253Section VIII
Raw hides and skins ,leather ,furskins and articles thereof ;
saddlery and harness ;travel goods ,handbags and similar
containers ;articles ofgut (other than silk-worm gut)
41Raw hides and skins (other than furskins )and
leather ;.195
42Articles ofleather ;saddlery and harness ;travel
goods ,handbags and similar containers ;articles of
animal .gut (other than .silk-worm gut) .197
43Furskins andartificial fur;manufactures thereof ..199Section XII
Footwear ,headgear ,umbrellas ,sunshades ,whips ,
riding-crops andparts thereof ;prepared feathers andarticles
made therewith ;artificial flowers ;articles ofhuman hair
64Footwear ,gaiters andthelike;parts ofsuch articles 254
65Headgear andparts thereof 256
66Umbrellas ,sunshades ,walking-sticks ,whips ,riding­
crops andparts thereof 258
67Prepared feathers and down and articles made of
feathers orofdown ;artificial flowers ;articles of
human hair 259Section IX
Wood andarticles ofwood ;wood charcoal ;cork andarticles
ofcork ;manufactures ofstraw ,ofesparto and ofother
plaiting materials ;basketware andwickerwork
44Wood andarticles ofwood ;wood charcoal 201
45 Cork and articles ofcork 205
46Manufactures ofstraw ,ofesparto and ofother
plaiting materials ;basketware andwickerwork ...206

9.12.85 Orricial Journal oftheEuropean Communities No L331/7
Chapter Page
87Vehicles ,other than railway or tramway
rolling-stock ,andparts thereof 345
88Aircraft andparts thereof ;parachutes ;catapults and
similar aircraft launching gear ;ground flying
trainers 349
89Ships ,boats andfloating structures 351
Section XVIII
Optical ,photographic ,cinematographic ,measuring ,checking ,
precision ,medical and surgical instruments and apparatus ;
clocks and watches ;musical instruments ;sound recorders or
reproducers ;television image and sound recorders or
reproducers ;parts thereof
90Optical ,photographic ,cinematographic ,measuring ,
checking ,precision ,medical andsurgical instruments
andapparatus ;parts thereof 352
91Clocks andwatches andparts thereof ..., 359
92Musical instruments ;sound recorders orreproducers ;
television image andsound recorders orreproducers ;
parts andaccessories ofsuch articles 361Chapter ^ Page
Section XIII
Articles ofstone ,ofplaster ,ofcement ,ofasbestos ,ofmica
and ofsimilar materials ;ceramic products ;glass and
glassware
68Articles ofstone ,ofplaster ,ofcement ,ofasbestos ,of
mica and ofsimilar materials 261
69Ceramic products 265
70Glass andglassware 269
Section XIV
Pearls ,precious and semi-precious stones ,precious metals ,
rolled precious metals ,andarticles thereof ;imitation jewellery ;
coin
71Pearls ,precious and semi-precious stones ,precious
metals ,rolled precious metals ,and articles thereof ;
imitation jewellery 273
72Coin 278
Section XV
Base metals and articles ofbase metal
73Iron and steel and articles thereof 280
74Copper andarticles thereof 294
75Nickel and articles thereof . 297
76Aluminium and articles thereof 299
77Magnesium andberyllium andarticles thereof .... 302
78Lead and articles thereof 303
79Zinc and articles thereof 305
80Tin and articles thereof 307
81Other base metals employed inmetallurgy and
articles thereof 309
82Tools ,implements ,cutlery ,spoons andforks ,ofbase
metal ;parts thereof .... 312
83Miscellaneous articles ofbase metal 315Section XIX
Arms andammunition ;parts thereof
93Arms andammunition ;parts thereof 364
Section XX
Miscellaneous manufactured articles
94Furniture and parts thereof ;bedding ,mattresses ,
mattress supports ,cushions and similar stuffed
furnishings 366
95Articles and manufactures ofcarving ormoulding
material 368
96Brooms ,brushes ,powder-puffs andsieves 370
97Toys ,games andsports requisites ;parts thereof ...371
98Miscellaneous manufactured articles 373
Section XXI
Works ofart,collectors 'pieces ,andantiques
99Works ofart,collectors 'pieces ,andantiques 376
ANNEX
Headings orsubheadings ofwhich only part iscovered by
aGATT concession orinwhich different concessions
have been granted 379Section XVI
Machinery and mechanical appliances ;electrical equipment ;
parts thereof
84Boilers ,machinery andmechanical appliances ;parts
thereof 318
85Electrical machinery andequipment ;parts thereof 334
Section XVII
Vehicles ,aircraft ,vessels andassociated transport equipment
86Railway andtramway locomotives ,rolling-stock and
parts thereof ;railway andtramway track fixtures and
fittings ;traffic signalling equipment ofallkinds (not
electrically powered ) 343


9.12.85 Official Journal oftheEuropean Communities No L331/9
PART I
PRELIMINARY PROVISIONS


9.12.85 Official Journal oftheEuropean Communities No L331/11
SECTION 1
GENERAL RULES
A.Rules fortheinterpretation ofthenomenclature oftheCommon Customs Tariff
Interpretation ofthenomenclature oftheCommon Customs Tariff shall begoverned by
thefollowing principles :
1.The titles ofSections ,Chapters andsub-Chapters areprovided forease ofreference
only ;forlegal purposes ,classification shall bedetermined according totheterms of
theheadings andanyrelative Section orChapter Notes and,provided such headings
orNotes donototherwise require ,according tothefollowing provisions .
2.(a)Any reference inaheading toanarticle shall betaken toinclude areference to
that article incomplete orunfinished ,provided that ,asimported ,theincomplete
orunfinished article hastheessential character ofthecomplete orfinished article .
Itshall also betaken toinclude areference tothatarticle complete orfinished (or
falling tobeclassified ascomplete orfinished byvirtue ofthisRule ),imported
unassembled ordisassembled ,
(b)Any reference inaheading toamaterial orsubstance shall betaken toinclude a
reference tomixtures orcombinations ofthat material orsubstance with other
materials orsubstances .Any reference togoods ofagiven material orsubstance
shall betaken toinclude areference togoods consisting wholly orpartly ofsuch
material orsubstance .The classification ofgoods consisting ofmore than one
material orsubstance shall beaccording totheprinciples ofRule 3.
3.When forany reason ,goods are,prima facie ,classifiable under two ormore
headings ,classification shall beeffected asfollows :
(a)The heading which provides themost specific description shall bepreferred to
headings providing amore general description .
(b)Mixtures ,composite goods consisting ofdifferent materials ormade upof
different components ,andgoods putupinsets,which cannot beclassified by
reference to3(a),shall beclassified asifthey consisted ofthematerial or
component which gives them their essential character ,insofarasthiscriterion is
applicable .
(c)When goods cannot beclassified byreference to3(a)or3(b),they shall be
classified under theheading which occurs latest among those which equally merit
consideration .
4.Goods notfalling wi.thin any heading oftheTariff shall beclassified under the
heading appropriate tothegoods towhich they aremost akin .
5.Theabove Rules shall alsoapply mutatis mutandis when determining theappropriate
subheading within aheading .
B.General rules concerning duties
1.The customs duties applicable toimported goods originating incountries which are
Contracting Parties totheGeneral Agreement onTariffs andTrade orwith which the
European Economic Community has concluded agreements containing the
most-favoured-nation tariff clause shall betheconventional duties shown incolumn 4

No L331/12 Official Journal oftheEuropean Communities 9.12.85
oftheschedule ofduties .Unless thecontext otherwise requires ,these conventional
duties areapplicable togoods ,other than those referred toabove ,imported from any
third country .
The autonomous duties shown incolumn 3areapplicable :
—when they arelessthan theconventional duties ;or
—when noconventional duty exists ,inwhich case adash isshown incolumn 4.
2.Paragraph 1shall notapply where special autonomous customs duties areprovided
forinrespect ofgoods originating incertain countries orwhere preferential customs
duties areapplicable inpursuance ofagreements .
3.Paragraphs 1and 2shall notpreclude theMember States from applying customs
duties other than those oftheCommon Customs Tariff where theapplication ofsuch
other duties isjustified byCommunity law .
4.The duties expressed aspercentage rates incolumns 3and 4areadvalorem duties .
5.The letter (L)appearing incolumn 3opposite certain headings orsubheadings
denotes that thegoods concerned aresubject tolevies .
When thecustoms duty isfollowed bythesign (+)andtheletter (L),forexample
"16+(L)",thegoods aresubject toboth duty andlevy .
When thecustoms duty isfollowed bytheletter (L),forexample "20(L)",thefigure
20refers toarateofduty made obsolete bytheintroduction ofthelevy system .
6.Theletters "vc"incolumns 3and4denote that thegoods concerned arechargeable
with a"variable component "determined under theregulations relating totrade in
certain goods processed from agricultural products .
7.The symbol "ads"or"adf"incolumn 4inChapters 17,18and 19indicates that the
maximum rate ofduty consists ofanadvalorem duty plus anadditional duty for
certain forms ofsugar orforflour .This additional duty isfixed inaccordance with
therules concerning trade incertain processed agricultural products .
8.The symbol "ads"incolumn 4inChapter 20indicates that theCommunity reserves
theright tocharge ,over and above thebound duty ,anadditional duty onsugar
corresponding totheduty payable onimported sugar andapplicable tothequantity
ofvarious sugars contained inthisproduct inexcess ofthepercentage byweight laid
down inAdditional Notes 3and 5toChapter 20,or,inrespect ofproducts falling
within headings Nos 20.03 ,20.04 and20.05 which exceed 13%byweight .
9.Inheading No20.06 ,column 4,thesymbol "2ads"indicates thattheapplicable rate
oftheadditional duty onsugar isfixed atastandard rateof2%ofthecustoms .value
ofthegoods .
C.General rules applicable both tonomenclature andtoduties
1.Unless provided otherwise ,theprovisions relating tovalue forcustoms purposes shall
beapplied todetermine ,inaddition tothevalue fortheassessment ofadvalorem
customs duties ,thevalues byreference towhich thescope ofcertain headings or
subheadings isdefined .
2.The dutiable weight ,inthecase ofgoods chargeable byweight ,andtheweights by
reference towhich thescope ofcertain headings orsubheadings isdefined ,shall be
taken tobe:
(a)inthecaseofareference to"gross weight ",theaggregate weight ofthegoods and
ofallpackings thereof ;
'(b)inthe case ofa.reference to"netweight "orsimply to"weight "without
qualification ,theweight ofthegoods themselves without packing ofanykind .

9.12.85 Official Journal oftheEuropean Communities No L331/13
Forthepurposes ofparagraphs (a)and (b)above ,"packing "means anyexternal or
internal containers ,holders ,wrappings orsupports other than transport devices (e.g.
transport containers ),tarpaulins ,tackle orancillary transport equipment .
3.Pursuant tothe first subparagraph ofArticle 2(2)ofRegulation (EEC )
No2779 /78i1),asamended byRegulation (EEC )No289/84(2),thevalue in
national currencies oftheECU byreference towhich certain specific customs duties
areexpressed ,orwhich isused asacriterion limiting the scope ofcertain
subheadings ,shall bethefollowing :
44,8967 Belgian francs /Luxembourg francs ,
2,21310 German marks ,
2,49387 Dutch guilders ,
0,588624 pound sterling ,
8,05101 Danish kroner ,
6,75259 French francs ,
1495,66 Italian lira,
0,715722 Irish pound ,
108,744 Greek drachmas ,
135,300 Spanish peseta ,
139,766 Portuguese escudo .1ECU =
SECTION 11
SPECIAL PROVISIONS
A.Goods forcertain categories ofships ,boats and other vessels and fordrilling or
production platforms
1.Customs duties aresuspended inrespect ofgoods intended forincorporation inthe
ships ,boats orother vessels listed inthefollowing schedule ,forthepurposes oftheir
construction ,repair ,maintenance orconversion ,andinrespect ofgoods intended for
fitting toorequipping such ships ,boats orother vessels .
Heading
numberDescription
89.01 Ships ,boats and other vessels not falling within headings Nos 89.02 to
89.05 :.
A.Warships
B.Other :
I.Sea-going vessels
89.02 Vessels specially designed fortowing (tugs )orpushing other vessels :
A.Tugs
B.Pusher craft :
I.Sea-going
ex89.03 Light -vessels ,fire-floats ,dredgers ofallkinds ,floating cranes ,and other
vessels ,excluding floating orsubmersible drilling orproduction platforms ,the
navigability ofwhich issubsidiary totheir main function ;floating docks :
A.Sea-going
(')OJNoL333 ,30.11.1978 ,p.5.
(2)OJNoL33,4.2.1984 ,p.2.

No L331/14 Official Journal oftheEuropean Communities 9.12.85
2.Customs duties aresuspended inrespect of:
(a)goods intended forincorporation indrilling orproduction platforms :
(1)fixed ,subheading ex84.23 AIIa),operating intheterritorial waters of
Member States ,
(2)floating orsubmersible ,subheading ex89.03 A,
forthepurposes oftheir construction ,repair ,maintenance ,conversion or
equipping .
Those goods such asmotor fuel,lubricants andgas,which arenecessary forthe
operation ofmachines andapparatus which donotaffect permanently ,andare
notintegral parts oftheplatforms and which areused onboard fortheir
construction ,repair ,maintenance ,conversion orequipping areregarded also as
being used forincorporation indrilling orproduction platforms ;
(b)tubes ,pipes ,cables and their connecting pieces linking these drilling or
production platforms tothemainland .
3.The suspensions shall besubject tosuch conditions asmay bedetermined bythe
competent authorities with aview tocustoms control oftheuseofsuch goods .
B.Civil aircraft andgoods foruseincivil aircraft
1.Relief from customs duty isprovided for:
—civil aircraft ,
—certain goods foruseincivilaircraft andforincorporation therein inthecourse of
their manufacture ,repair ,maintenance ,rebuilding ,modification orconversion ,
—ground flying trainers andtheir parts .
These goods arecovered bysubheadings (*)with afootnote reference inthefollowing
terms :
"Entry under thissubheading issubject toconditions tobedetermined bythe
competent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions ."
2.Forthepurposes ofparagraph 1,"civil aircraft "means aircraft other than aircraft
used inmilitary orsimilar services intheMember States which carry amilitary or
non-civil registration .
3.Fortheapplication ofparagraph 1,second indent ,theexpression "foruseincivil
aircraft "inallrelevant subheadings (*)shall include goods foruseinground flying
trainers forcivil use .
C.Standard rateofduty
1.Customs duty shall becharged attheflatrateof10%advalorem ongoods :
—sent insmall consignments toprivate individuals ,or
—contained intravellers 'personal luggage ,
provided that such importations arenotofacommercial nature andthat thetotal
value ofsuch goods does notexceed 115ECU perconsignment orpertraveller .
Such flatrate assessment shall notapply togoods falling within Chapter 24.
(')Thesubheadings concerned arewithin thefollowing headings :
39.07 ,40.09 ,40.11 ,40.14 ,40.16 ,62.05 ,68.13 ,68.14 ,70.08 ,73.18 ,73.25 ,73.38 ,76.06 ,
81.04 ,83.02 ,83.07 ,83.08 ,84.06 ,84.07 ,84.08 ,84.10 ,84.11 ,84.12 ,84.15 ,84.17 ,84.18 ,
84.21 ,84.22 ,84.53 ,84.59 ,84.63 ,84.64 ,85.01 ,85.04 ,85.08 ,85.12 ,85.14 ,85.15 ,85.17 ,
85.20 ,85.22 ,85.23 ,88.01 ,88.02 ,88.03 ,88.05 ,90.01 ,90.02 ,90.14 ,90.18 ,90.23 ,90.24 ,
90.27 ,90.28 ,90.29 ,91.03 ,91.08 ,94.01 and94.03 .

9.12.85 Official Journal oftheEuropean Communities No L331/15
2.Animportation shall betreated asnotbeing ofacommercial nature if:
—itisoccasional ,
—itconsists solely ofgoods forpersonal orfamily usebytheconsignee or,inthe
case oftravellers ,imported goods intended asgifts :such goods shall beofsuch
kind orquality thatthere isnoindication that tfyey are.being imported forany
commercial purpose .
3.The flatrate charge shall apply independently oftheduty-free admission granted
inrespect ofgoods contained intraveller 'spersonal luggage ,inaccordance with
Articles 45to49ofRegulation (EEC )No918/83(*).
4.Theflatrateofcustoms duty shall notapply togoods imported under theconditions
setoutabove iftheperson entitled has,before thesaid flatrate isapplied tothem ,
requested that they besubject tothecustoms duties appropriate tothem .Allthe
goods making uptheconsignment shall then besubject totheimport duties which
areappropriate tothem ,without prejudice totheduty-free admission under
Articles 45to49ofRegulation (EEC )No918/83.
Forthepurposes ofthefirst subparagraph ,import duties shall mean both customs
duties andcharges having equivalent effect andagricultural levies andother import
charges provided forunder thecommon agricultural policy orunder specific
arrangements laid down forcertain goods resulting from the processing of
agricultural products .
5.Member States may round offtheamount innational currency resulting from the
conversion ofthesum of115 ECU .
6.Member States may maintain unchanged theequivalent innational currency ofthe
sum of115ECU if,atthetime oftheannual adjustment provided forinthefirst
paragraph ofArticle 2(2)ofRegulation (EEC )No2779 /78,aslastamended by
Regulation (EEC )No289/84,theconversion ofthisamount ,before rounding off
provided forinparagraph 5,results inachange oflessthan 5%intheequivalent in
national currency .
D.Packings imported full x
1.Packings ,asdefined inSection I,C.,2.,imported fullandputintofreecirculation at
thesame time asthegoods contained therein shall be:
(a)chargeable atthesame rateofcustoms duty asthegoods contained therein :
—where such goods aresubject toanadvalorem customs duty ,or
—where thepackings aretobeincluded inthedutiable weight ofthegoods
contained therein ;
(b)admitted freeofcustoms duties :
—where thegoods contained therein arefreeofcustoms duty ,or
—where thegoods contained therein aredutiable otherwise ,than byreference to
weight orvalue ,or
—where theweight ofthepackings isnottobeincluded inthedutiable weight of,
thegoods contained therein ;
(')OJNoL105,23.4.1983 ,p.1.

No L331/16 Official Journal oftheEuropean Communities 9.12.85
(c)chargeable attherates ofcustoms duty appropriate tothem ,notwithstanding
subparagraphs (a)and (b)above :
—where they arenotofatype normally used forthegoods contained therein and
have anindependent anddurable useother than aspackings ,or
—where they have been used inorder toevade payment ofcustoms duties
applicable thereto inaccordance with their tariff description .
2.Where packings covered bytheprovisions ofparagraphs 1(a)and (b)contain goods
ofseveral different tariff descriptions ,theweight andvalue ofthepackings shall ,for
thepurpose ofdetermining their dutiable weight orvalue ,beapportioned between all
thegoods contained ,inproportion totheweight orvalue ofthose goods .
Note
Aheading number placed between square brackets incolumn 1oftheSchedule ofCustoms
Duties indicates that theheading hasbeen deleted (forexample ,headings Nos [05.06 ],
[29.18 ]and [95.01 ]).

9.12.85 Official Journal oftheEuropean Communities No L331/17
PART II
SCHEDULE OFCUSTOMS DUTIES


9.12.85 Official Journal oftheEuropean Communities No L331/19
SECTION I
LIVE ANIMALS ;ANIMAL PRODUCTS
CHAPTER 1
LIVE ANIMALS
Notes
1.This Chapter covers allliveanimals except :
(a)Fish ,crustaceans andmolluscs ,ofheadings Nos 03.01 and03.03 ;
(b)Microbial cultures andother products ofheading No30.02 ;and
(c)Animals ofheading No97.08 .
2.Any reference inthisChapter toaparticular genus orspecies ,except where thecontext otherwise requires ,includes
areference totheyoung ofthat genus orspecies .ll Rate ofduty
Heading
ntimber DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
01.01 Live horses ,asses ,mules andhinnies :
A. Horses :|| I.Pure-bred breeding animals (a) Free Free
II.Forslaughter (a) 11 4llIII.Other 23 18liB. Asses 12 —
C. Mules and hinnies 17 —
01.02 Live animals ofthebovine species :
A.Domestic species :
I.Pure -bred breeding animals (a)
II.OtherFree
16+(L)
(b){*)Free
(c)(d)
B. Other Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Subject tocertain conditions prescribed inArticle 13ofCouncil Regulation (EEC )No805/68of27June 1968 ,thelevywhich wastobeapplied toyoung male bovine
animals intended forfattening ,ofaliveweight of300kgorlessmay betotally orpartially suspended .
(c)Arateof6%isapplicable within thelimits ofanannual tariff quota ,tobegranted bythecompetent authorities ,of20000heifers andcows (other than forslaughter )ofthe
following mountain breeds :grey ,brown ,yellow ,spotted Simmental andPinzgau .Qualification forthequota issubject toconditions tobedetermined bythecompetent
authorities oftheMember State ofdestination . *
(d)Arateof4%isapplicable within thelimits ofanannual tariff quota ,tobegranted bythecompetent authorities ,of5000bulls ,cows andheifers (other than forslaughter )of
thefollowing breeds :spotted Simmental ,Schwyz andFribourg .Toqualify forthequota ,animals ofthebreeds specified must becovered bythefollowing documents :
—bulls : pedigree certificate ;
—cows andheifers :pedigree certificate orherd book entry certificate attesting tothepurity ofthebreed .
(*)Incertain conditions alevy isapplicable inaddition tothecustoms duty .

No L331/20 9.12.85 Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescriptionAutonomous
% .
orlevy
(L)Conventional
%
1 2 3 4
01.03
Free FreeLive swine :
A.Domestic species :
I.Pure-bred breeding animals (a)
II.Other :
a)Sows having farrowed atleast once ,ofaweight ofnot lessthan
1-60 kg
b)Other
B.Other16(L)
16(L)
Free
01.04
FreeLive sheep andgoats :
A.Pure-bred breeding animals (a):
I.Sheep
II.Goats
B.Other :
I.Sheep
II.GoatsFree
5
15 (L)
5(L)
01.05
12 (L)
12 (L)
12(L)
12(L)
12(L)
12(L)
12(L)Live poultry ,that istosay,fowls ,ducks ,geese ,turkeys andguinea fowls :
A.Ofaweight notexceeding 185g:
I.Turkeys andgeese
II.Other
B.Other :
I.Fowls
II.Ducks
III.Geese
IV.Turkeys
V.Guinea fowls
Other live animals :
A.Domestic rabbits
B.Pigeons
C.Other01.06
10
12
Free6
10
(b)
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)SeeAnnex .

9.12.85 Official Journal oftheEuropean Communities No L331/21
CHAPTER 2
MEAT AND EDIBLE MEAT OFFALS
Note
This Chapter does notcover :
(a)Products ofthekinds described inheadings Nos 02.01 ,02.02 ,02.03 ,02.04 and02.06 ,unfit orunsuitable for
human consumption ;
(b)Guts ,bladders orstomachs ofanimals (heading No05.04 )andanimal blood (heading No05.15 );or
(c)Animal fat,other than products ofheading No02.05 (Chapter 15).
Additional Notes
1.A.Forthepurposes ofheading No02.01 ,thefollowing expressions shall have themeanings hereunder assigned to
them :
(a)"Carcases ofbovine animals ",forthepurposes ofsubheading 02.01 AII:whole carcases oftheslaughtered
animals after having been bled,eviscerated andskinned ,imported with orwithout theheads ,with or
without thefeetand with orwithout theother offals attached .Where carcases areimported without the
heads ,thelatter must have been separated from -thecarcase attheatloido-occipital joint .When imported
without thefeet,thelatter must have been cutoffatthecarpo-metacarpal ortarso-metatarsal joints ;
"carcase "shall include thefront partofthecarcase comprising allthebones andthescrag ,neck andshoulder
having more than 10pairs ofribs;
(b)"Half-carcases ofbovine animals ",forthepurposes ofsubheading 02.01 AII:theproduct resulting from the
symmetrical division ofthewhole carcase through thecentre ofeach cervical ,dorsal ,lumbar andsacral
vertebra and through thecentre ofthesternum andoftheischio-pubic symphysis ;"half-carcase "shall
include thefront partofthehalf-carcase comprising allthebones andthescrag ,neck andshoulder having
more than 10ribs;
(c)"Compensated quarters ",forthepurposes ofsubheadings 02.01 Alla)1andAIIb)1:portions composed
ofeither :
—forequarters comprising allthebones andthescrag ,neck andshoulder ,andcutatthe 10thrib;and
hindquarters comprising allthebones and thethigh andsirloin ,andcutatthethird rib;or
—forequarters comprising allthebones andthescrag ,neck andshoulder ,andcutatthefifth rib,with the
whole oftheflank andbreast attached ;andhindquarters comprising allthebones andthethigh and
sirloin ,andcutattheeighth cutrib.
Theforequarters andthehindquarters constituting "compensated quarters "must beimported atthesame
time and inequal numbers ,and thetotal weight oftheforequarters must bethesame asthat ofthe
hindquarters ;however ,adifference between theweights ofthetwoparts oftheconsignment isallowed
provided that thisdoes notexceed 5%oftheweight oftheheavier part (forequarters orhindquarters );
(d)"Unseparated forequarters ",forthepurposes ofsubheadings 02.01 Alla)2andAIIb)2:thefront partofa
carcase comprising allthebones andthescrag ,neck andshoulder ,with aminimum offour pairs ofribsand
amaximum of10pairs ofribs (thefirstfour pairs ofribsmust bewhole ,theothers may becut)with or
without thethinflank ;
(e)"Separated forequarters ",forthepurposes ofsubheadings 02.01 AIIa)2andAIIb)2:thefront partofa
half-carcase comprising allthebones andthescrag ,neck andshoulder ,with aminimum offour ribsanda
maximum of10ribs (thefirstfour ribsmust bewhole ,theothers may becut)with orwithout thethin
flank ;
(f)"Unseparated hindquarters ",forthepurposes ofsubheadings 02.01 Alla)3andAIIb)3:therearpartofa
carcase comprising allthebones andthethigh andsirloin ,including thefillet ,with aminimum ofthree pairs
ofwhole orcutribs,with orwithout theshank andwith orwithout thethinflank ;

No L331/22 Official Journal oftheEuropean Communities 9.12.85
(g)"Separated hindquarters ",forthepurposes ofsubheadings 02.01 AIIa)3and AIIb)3:therearpartofa
half-carcase comprising allthebones andthethigh andsirloin ,including thefillet ,with aminimum ofthree
whole orcutribs,with orwithout theshank andwith orwithout thethinflank ;
(h)11."Crop "and"chuck andblade "cuts,forthepurposes ofsubheading 02.01 AIIb)4bb)22:thedorsal
partoftheforequarter ,including theupper partoftheshoulder ,obtained from aforequarter with a
minimum offour ribsandamaximum of10ribsbya,cutalong astraight linethrough thepoint where
thefirst ribjoins thefirst sternal segment tothepoint ofreflection ofthediaphragm onthe10th rib;
22."Brisket "cut,forthepurposes ofsubheading 02.01 AIIb)4bb)22:thelower partoftheforequarter
comprising thebrisket navel endandthebrisket point end .
B.Indetermining thenumber ofwhole orcutribsreferred toinparagraph A,only those attached tothebackbone
shall betaken into consideration .
2.A.Thefollowing expressions shall have themeanings hereunder assigned tothem :
(a)"Whole carcases orhalf-carcases ",forthepurposes ofsubheading 02.01 AIIIa)1:slaughtered pigs inthe
form ofcarcases ofdomestic swine which have been bled andeviscerated andfrom which thebristles and
hooves have been removed .Half-carcases arederived from whole carcases bydivision through thecentre of
each cervical ,dorsal ,lumbar andsacral vertebra andthrough thecentre ofthesternum andtheischio-pubic
symphysis .These whole carcases andhalf-carcases may bewith orwithout head ,feet,flarefat,kidneys ,tail
ordiaphragm .Half-carcases may bewith orwithout spinal cord ,brain or'tongue .Whole carcases and
half-carcases ofsows may bewith orwithout udders (mammary glands );
(b)"Legs ",forthepurposes ofsubheading 02.01 AIIIa)2and"hams ",forthepurposes ofsubheadings 02.06 B
Ia)3and BIb)1:theposterior (caudal )part ofthehalf-carcase including bones ,with orwithout foot ,
shank ,rind orsubcutaneous fat.
The leg(hdm )isseparated from therestofthehalf-carcase sothat itincludes ,atmost ,thelastlumbar
vertebra ;
(c)"Fore-ends ",forthepurposes ofsubheadings 02.01 AIIIa)3and02.06 BIa)4andBib )2:theanterior
(cranial )partofthehalf-carcase without thehead ,including bones ,with orwithout foot ,shank ,rind or
subcutaneous fat.
Thefore-end isseparated from therestofthehalf-carcase sothat itincludes ,atmost ,thefifth dorsal
vertebra .
Theupper (dorsal )part ofthefore-end ,whether ornotcontaining theblade-bone andattached muscles
(neck-end infresh orcollar insalted condition ),isconsidered acutoftheloin,when itisseparated from the
lower (ventral )part ofthefore-end ,atmost byacutjust below thevertebral column ;
(d)"Shoulders ",forthepurposes ofsubheadings 02.01 AIIIa)3and02.06 BIa)4andBib )2:thelower part
ofthefore-end whether ornotcontaining theblade-bone andattached muscles ,including bones ,with or
without foot ,shank ,rindorsubcutaneous fat.
Theblade-bone andattached muscles imported separately shall remain classified inthissubheading asapart
oftheshoulder ;
(e)"Loins ",forthepurposes ofsubheadings 02.01 AIIIa)4and02.06 BIa)5andBib )3:theupper partof
thehalf-carcase ,extending from thefirst cervical vertebra tothecaudal vertebrae ,including bones ,with or
without thetenderloin ,blade-bone ,subcutaneous fatorrind .
Theloin isseparated from thelower part ofthehalf-carcase byacutjust below thevertebral column ;
(f)"Bellies ",forthepurposes ofsubheadings 02.01 AIIIa)5and02.06 BIa)6andBib )4:thelower partof
thehalf-carcase situated between theleg(ham )and theshoulder ,commonly known as"streaky ",with or
without bones ,butwith therindandthe'subcutaneous fat;
(g)"Bacon sides ",forthepurposes ofsubheading 02.06 BIa)1:thepighalf-carcase without thehead ,cheek ,
chap ,feet,tail,flare fat,kidney ,tenderloin ,blade-bone ,sternum ,vertebral column ,pelvic bone and
diaphragm ;
(h)"Spencers ",forthepurposes ofsubheading 02.06 BIa)1:thebacon sidewithout theham ,whether ornot
boned ;

9.12.85 Official Journal oftheEuropean Communities No L331/23
(i)"V4sides ",forthepurposes ofsubheading 02.06 BIa)2:thebacon sidewithout thefore-end ,whether or
notboned ;
(k)"Middles ",forthepurposes ofsubheading 02.06 BIa)2:thebacon sidewithout theham andthefore-end ,
whether ornotboned .
Thesubheading also includes cutsofmiddles containing tissue ofloinandbelly innatural proportion tothe
entire middles .
B.Theparts ofthecutsdefined under paragraph 2(A)(b),(c),(d)and (e)fallwithin thesame subheadings onlyif
they contain muscle tissue andbones innatural proportion totheentire cuts .
Ifthecutsfalling under subheadings 02.06 BIa)3and BIa)4aswellas02.06 Bib )1andBib )2arederived
from abacon sidefrom which thebones inditated under paragraph 2(A)(g)have already been removed ,the
lines ofcutting shall follow those defined under paragraph 2(A)(b),(c)and (d)respectively ;inanycase,these
cuts orparts thereof shall contain bones .
C.Forthepurposes ofsubheadings 02.01 BIIc)1and02.06 BIIa),"heads "shall have themeaning ofheads or
halves ofheads ofdomestic swine ,with orwithout thebrains ,cheeks ortongues .
Thehead isseparated from therest 'ofthehalf-carcase byastraight cutparallel tothecranium .*
Thecheeks ,snouts andearsaswellasthemeat attached tothehead ,particularly totherearpart (including the
chaps ),areconsidered parts ofheads .The boneless meat ofthefore-end (including thejowl )falls within
subheadings 02.01 AIIIa)6aa)and02.06 BIa)7aa)arid BIb)5aa),asthecase may be.
D.Forthepurposes ofsubheading 02.05 A,"subcutaneous pigfat"shall have themeaning ofthefatty tissue which
accumulates under therindofthepigandadheres toit,irrespective ofthepartofthepigfrom which itcomes ;
inanycase ,theweight ofthefatty tissue shall exceed theweight oftherind .
Thesubheading also includes subcutaneous pigfatfrom which therind hasbeen removed .
E.Forthepurposes ofsubheading 02.06 BIb),products inwhich thewater/protein ratio inthemeat (nitrogen
content x6,25 )is2,8orlessshall beconsidered as"dried orsmoked ".The nitrogen content shall be
determined according toISOmethod 937-1978 .
3.A.Forthepurposes ofheading No02.01 ,thefollowing expressions shall have themeanings hereunder assigned to
them :
(a)"Carcases ",forthepurposes ofsubheadings 02.01 AIVa)1and b)1:whole carcases oftheslaughtered
animals after having been bled,eviscerated and skinned ,imported with orwithout theheads ,with or
without thefeetand with orwithout theother offals attached .Where carcases areimported without the
heads ,thelatter must have been separated from thecarcase attheatloido-occipital joint .When imported
without thefeet,thelatter must have been cutoffatthecarpo-metacarpal ortarso-metatarsal joints ;
(b)"Half -carcases ",forthepurposes ofsubheadings 02.01 AIVa)1andb)1:theproduct resulting from the
symmetrical division ofthewhole carcase through thecentre ofeach cervical ,dorsal ,lumbar andsacral
vertebra andthrough thecentre ofthesternum andoftheischio-pubic symphysis ; ,
(c)"Short-forequarters ",forthepurposes ofsubheadings 02.01 AIVa)2andb)2:theanterior partofthe
carcase withorwithout thebreast including allthebones andtheshoulders ,scrag andmiddle neck,cutat
right-angles tothebackbone with aminimum offiveandamaximum ofseven pairs ofwhole orcut
ribs;
(d)"Short forequarter ",forthepurposes ofsubheadings 02.01 AIVa)2andb)2:theanterior partofthe
half-carcase withorwithout thebreast including allthebones andtheshoulder ,scrag andmiddle neck,cut
atright-angles tothebackbone with aminimum offiveandamaximum ofseven whole orcutribs:

No L331/24 Official Journal oftheEuropean Communities 9.12.85
(e)"Chines and/orbestends ",forthepurposes ofsubheadings 02101 AIVa)3andb)3:theremaining partof
thecarcase after thelegsandshort forequarters have been removed with orwithout thekidneys ;thechines
when separated from thebestends must include aminimum offivelumbar vertebrae ;thebest ends when
separated from thechines must include aminimum offivepairs ofwhole orcutribs;
(f)"Chine and/orbestend",forthepurposes ofsubheadings 02.01 AIVa)3andb)3:theremaining partof
thehalf-carcase after thelegsandshort forequarters have been removed with orwithout thekidney ,the
chine when separated from thebest endmust include aminimum offive lumbar vertebrae ;thebest end
when separated from thechine must include aminimum offive whole orcutribs;
(g)"Legs ",forthepurposes ofsubheadings 02.01 AIVa)4andb)4:therearpartofthecarcase comprising all
thebones andthelegsandcutatright-angles tothebackbone atthesixth lumbar vertebra justunder the
ilium oratthefourth sacral vertebra through theilium anterior totheischio-pubic symphysis ;
(h)"Leg",forthepurposes ofsubheadings 02.01 AIVa)4and b)4:therear part ofthehalf-carcase
comprising allthebones andthelegandcutatright-angles tothebackbone atthesixth lumbar vertebra just
under theilium oratthefourth sacral vertebra through theilium anterior totheischio-pubic symphysis .
B.Indetermining thenumber ofwhole orcutribsreferred toinparagraph A,only those attached tothebackbone
shall betaken into consideration .
4.Fort thepurposes ofsubheading 02.02 BIIf),"goose orduck paletots "shall betaken tomean geese orducks
plucked andcompletely drawn ,without heads orfeet,with carcase bones (breastbone ,ribs,backbone andsacrum )
removed butwith thefemurs ,tibias andhumeri .
5.Inaccordance with Regulation (EEC )No3324/80,theimport duty applicable tomixtures falling within this
Chapter shall becalculated asfollows :
(a)inmixtures where oneofthecomponents represents atleast 90%byweight ,therate applicable tothat
component applies ;
(b)inother mixtures ,therateapplicable shall bethatofthecomponent which results inthehighest amount of
import duty .
6.(a)"Seasoned meat "ofpoultry ,swine orbovine animals ,excluding theproducts described inparagraph (c),falls
within subheadings 16.02 BI,16.02 BIIIa)and 16.02 BIIIb)1aa)respectively ."Seasoned meat "shall be
uncooked meat thathasbeen seasoned either indepth orover thewhole surface oftheproduct with seasoning
either visible tothenaked eyeorclearly distinguishable bytaste .
(b)Fresh ,chilled orfrozen meat ofsheep orgoats falling within subheading 02.01 AIVincludes meat ,the
seasoning of,which does neither penetrate indepth norisapplied over thewhole surface oftheproduct oris
neither visible tothenaked eyenorclearly distinguishable bytaste ,orcanberemoved .
(c)However ,products falling within subheadings 02.06 BI,02.06 CIa)and02.06 CIIa)towhich seasoning has
been added during theprocess ofpreparation continues tofallwithin thesaid subheadings provided that the
addition ofseasoning hasnotchanged their character ofproduct falling within heading No02.06 .
7.(a)Forthepurposes ofsubheadings 02.02 BIIa),b),c),d)and e),"poultry cuts,unboned (bone-in )",shall betaken
tomean thecuts specified therein ,including allbones .
(b)Poultry cuts asreferred toin(a)which have been partly boned shall fallwithin subheading 02.02 BIIg).

9.12.85 Official Journal oftheEuropean Communities No L331/25
Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
02.01 Meat andedible offals oftheanimals falling within heading No01.01 ,01.02 ,
01.03 or01.04 ,fresh ,chilled orfrozen :
A.Meat :
I.Ofhorses ,asses ,mules andhinnies
II.Ofbovine animals :
a)Fresh orchilled :16 8
1.Carcases ,half-carcases or"compensated "quarters
2.Separated orunseparated forequaters
3.Separated orunseparated hindquaters .:
4.Other :20
+(L)-C )
20
+(L)(*)
20
+(L)(*)(a)
(a)
(a)
aa)Unboned (bone-in )
bb)Boned orboneless20
+(L)(*)
20
+(L)(*)(a)
(a)
b)Frozen :
1.Carcases ,half-carcases ,or"compensated "quaters
2.Separated orunseparated forequaters
3.Separated orunseparated hindquaters
4.Other :20
+(L)(*)
20
+(L)(c)(»)
20
+(L)(*)(a)(b)
(a)(b)
(a)(b)
aa)Unboned (bone-in )
bb)Boned orboneless :20
+(L)n(a)(b)
11.Forequarters ,whole orcutinto amaximum offive
pieces ,each quarter being inasingle block ;"compen­
sated "quarters intwoblocks ,oneofwhich contains the
forequarter ,whole orcutinto amaximum offive
pieces ,and theother ,thehindquarter ,excluding the
tenderloin ,inonepiece
22.Crop ,chuck andblade andbrisket cuts (d)
33.Other20
+(L)(c)(»)
20
+(L)(c)(•)
20
+(L)(c)(*)(a)(b)
(a)(b)
(a)(b)(e)
(a)Arateof20%shall beapplicable for"high quality "meat ,with orwithout bone ,falling within subheading ex02.01 AII,within thelimits ofaglobal annual tariff quota of
29800tonnes ,without prejudice tothetariff quota forsubheading 02.01 AIIb).Qualification forthequota issubject toconditions tobedetermined bythecompetent
authorities .
(b)Arateof20%shall beapplicable within thelimits ofaglobal annual tariff quota of50000tonnes (without bone ),ofwhich 16500tonnes may besubject totheapplication
ofmonetary compensatory amounts .
(c)Subject tocertain conditions provided forinArticle 14ofCouncil Regulation (EEC )No805/68of27June 1968 ,thelevyonfrozen meat intended forprocessing may be
totally orpartially suspended .
(d)Entry under thissubheading issubject totheproduction ofacertificate issued inaccordance with theconditions laiddown bythecompetent authorities .
(e)Arateof20%forbuffalo meat shall beapplicable within thelimits ofanannual tariff quota of2250tonnes (without bone ),without prejudice tothetariff quota for
subheading 02.01 A11b).Qualification forthequota issubject toconditions tobedetermined bythecompetent authorities .
(*)Incertain conditions alevy isapplicable inaddition tothecustoms duty .

No L331/26 Official Journal oftheEuropean Communities9.12.85\I. Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
02.01
(cont'd )A. III.Ofswine :
a)Ofdomestic swine : I1.Carcases orhalf-carcases 20(L)—
2.Legs andparts thereof 20(L)—|| 3.Fore-ends orshoulders ;parts thereof 20(L)—|| 4.Loins andparts thereof 20(L)—II 5.Bellies andparts thereof '20(L)—II 6.Other : \ || aa)Boned orboneless .. 20(L)— '|| bb)Other 20(L)—
b)Other 7 3
IV.Ofsheep orgoats :
a)Fresh orchilled : ||IIll 1.Carcases orhalf-carcases '20(L) 20 \ 2.Short forequarters 20(L) 20
3.Chines and/orbest ends 20(L) 20Il 4.Legs 20 (L) 20Il 5.Other : || || aa)Unboned (bone-in ) 20(L) 20
bb)Boned orboneless 20 (L) 20
b)Frozen :li 1.Carcases orhalf-carcases 20(L) 20ll 2.Short forequarters 20(L) 20|| 3.Chines and/orbest ends .20(L) 20li 4.Legs 20 (L) - 20II 5.Other :|| aa)Unboned (bone-in ) 20 (L) 20
bb)Boned orboneless 20(L) 20
B.Offals :
I.Forthemanufacture ofpharmaceutical products (a) Free Free
II.Other :ll a)Ofhorses ,asses ,mules and hinnies 16 10
b)Ofbovine animals :li 1.Livers 20 7
2.Other 20 4
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/27ll Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
02.01
(cont'd )B. II.c)Ofdomestic swine :
1.Heads andparts thereof
2.Feet ortails
3.Kidneys ..
4.Livers
5.Hearts ,tongues orlungs
6.Livers ,hearts ,tongues andlungs with windpipe andgullet all
attached
7.Other .20(L)
20 (L)
20 (L)
20 (L)
20(L)
20 (L)
20 (L)4
4
4
7
4
4
4
d)Other 12 3
02.02 Dead poultry (that istosay,fowls ,ducks ,geese ,turkeys andguinea fowls )and
edible offals thereof (except liver ),fresh ,chilled orfrozen :
A.Whole poultry :
I.Fowls :
a)Plucked and gutted ,with heads and feet,known as"83%
chickens "
b)Plucked anddrawn ,without heads and feetbutwith hearts ,livers
andgizzards ,known as"70%chickens "
c)Plucked and drawn ,without heads and feet and without hearts ,
livers andgizzards ,known as"65%chickens "18(L).
18 (L)
18(L)—
II.Ducks :
a)Plucked ,bled ,gutted butnotdrawn ,with heads andfeet,known as
"85%ducks " 18(L).
b)Plucked anddrawn ,without heads and feetbutwith hearts ,livers
andgizzards ,known as"70%ducks "
c)Plucked and drawn ,without heads and feet and without hearts ,
livers andgizzards ,known as"63%ducks "18(L)
18(L)—
III.Geese :
a)Plucked ,bled ,notdrawn ,with heads and feet,known as"82%
geese "
b)Plucked anddrawn ,without heads andfeet,with orwithout hearts
andgizzards ,known as"75%geese "18 (L)
18(L)—
IV.Turkeys :
a)Plucked anddrawn ,without heads and feetbutwith necks ,hearts ,
livers andgizzards ,known as"80%turkeys "
b)Plucked and drawn ,without heads and feet and without necks ,
hearts ,livers andgizzards ,known as"73%turkeys "18(L)
18(L)—
V. Guinea fowls 18(L)—

No L331/28 Official Journal oftheEuropean Communities9.12.85|| Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
02.02
(cont'd )
02.03
02.04B.Poultry cuts (excluding offals ):
I.Boned orboneless ...
a)Ofgeese
b)Ofturkeys
c)Ofother poultry
11.Unboned (bone-in ):
a)Halves orquarters :
1.Offowls
2.Ofducks
3.Ofgeese
4.Ofturkeys ....
5.Ofguinea fowls
b)Whole wings ,with orwithout tips
c)Backs ,necks ,backs with necks attached ,rumps andwing tips ...
d)Breasts andcuts ofbreasts :
1.Ofgeese :
2.Ofturkeys
3.Ofother poultry
e)Legs andcuts oflegs :
1.Ofgeese
2.Ofturkeys :
aa)Drumsticks andcuts ofdrumsticks
bb)Other
3.Ofother poultry
f)Goose orduck paletots
g)Other
C. Offals .
Poultry liver ,fresh ,chilled ,frozen ,salted orinbrine :
A.Fatty liver ofgoose orduck
B. Other
Other meat and edible meat ,offals ,fresh ,chilled orfrozen :
A.Ofdomestic pigeons anddomestic rabbits
B.Ofgame
C. Other :
I.Whale and sealmeat ;frogs 'legs
II.Other18(L)
18 (L)
18(L)
18(L)
18(L)
18(L)
18 (L)
18 (L)
18(L)
18 (L)
18 (L)
18(L)
18 (L)
18(L)
18(L)
18(L)
18(L)
18(L)
18(L)
18 (L)
18(L)
5(L)
16(L)
13
7
19
193
10
to
3
10
14

9.12.85 Official Journal oftheEuropean Communities No L331/29\ Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
02.05 Pigfatfreeofleanmeat andpoultry fat(notrendered orsolvent-extracted ),fresh ,
chilled ,frozen ,salted ,inbrine ,dried orsmoked :
A.Subcutaneous pigfat:
I.Fresh ,chilled ,frozen ,salted orinbrine 22(L)—lII.Dried orsmoked 22(L)—
B.Pig fat ,other than that falling within su bheading A . . . . . . . . . . . . . .22(L)—
C.Poultry fat 22(L)—
02.06 Meat and edible meat offals (except poultry liver),salted ,inbrine ,dried or
smoked :
A.Horsemeat ,salted ,inbrine ordried 16 10
B.Meat and edible meat offals ofdomestic swine :
I. Meat : \
a)Salted orinbrine : \
1.Bacon sides orspencers 25(L)—
2.3/4sides ormiddles 25(L)—
3.Hams andparts thereof 25(L)—
4.Fore-ends orshoulders ;parts thereof 25(L)—
5.Loins andparts thereof 25(L)—
6.Bellies andparts thereof 25(L)—
7.Other : \
aa)Boned orboneless 25(L)—
bb)Other 25(L)—
b)Dried orsmoked : \
1.Hams andparts thereof 25(L)—
2.Fore-ends orshoulders ;parts thereof 25(L).—
3.Loins andparts thereof 25(L)—
4.Bellies andparts thereof 25(L)—
5.Other : \
aa)Boned orboneless 25(L)
bb)Other . 25(L)—
II.Offals : I a)Heads andparts thereof 25(L)—
b)Feet ortails 25(L)—
c)Kidneys 25(L)— l d)Livers 25(L)—
e)Hearts ,tongues orlungs 25(L)—
f)Livers ,hearts ,tongues and lungs with windpipe and gullet all
attached 25,(L); L
g)Other 25(L)

No L331/30 Official Journal oftheEuropean Communities9.12.85|||| Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
02.06
(cont'd )C. Other :
I.Ofbovine animals :
a)Meat :
1.Unboned (bone-in )
2.Boned orboneless
b)Offals24
+(L)(*)
24
+(L)(*)
24 20
I.Ofsheep andgoats :
a)Meat :
1.Unboned (bone-in )
2.Boned orboneless
b)Offals24(L)
24(L)
24—
III.Other . 24 —
(*)Incertain conditions alevy isapplicable inaddition tothecustoms duty .

9.12.85 Official Journal oftheEuropean Communities No L331/31
CHAPTER 3
FISH ,CRUSTACEANS AND MOLLUSCS
Note
This Chapter does notcover :
(a)Marine mammals (heading No01.06 )ormeat thereof (heading No02.04 or02.06 );
(b)Fish (including livers and roes thereof ),crustaceans and molluscs ,dead ,unfit orunsuitable forhuman
consumption byreason ofeither their species ortheir condition (Chapter 5);or
(c)Caviar orcaviar substitutes (heading No16.04 ).
Rate ofduty
Heading
numberDescriptionAutonomous
%
or.levy
(L)Conventional
%
1 2 3 4
03.01 Fish ,fresh (liveordead ),chilled orfrozen :
A. Freshwater fish :
I.Trout and other salmonidae : \I
a)Trout 16 12Il b)Salmon 16 2Il c)Lake white fish Free 8Il d)Other Free 10
II.Eels (Anguilla spp) 10 3Il III.Carp 10 8IIV.Other Free (a)IB. Saltwater fish :
I.Whole ,headless orinpieces : I
a)Herring : \\ I 1.From 15February to15June :
aa)Fresh orchilled Free Free
bb)Frozen Free FreeIl 2.From 16June to14February : III aa)Fresh orchilled 20(b) 15(b)(c)Il bb)Frozen 20(b) 15(b)(c)
b)Sprats : IlIlII 1.From 15February to15June Free .FreeI2.From 16June to14February 20 13
(a)SeeAnnex .
(b)Subject tocompliance with thereference price .Acountervailing taxisprovided forinthecaseofnon-compliance with thereference price .
(c)Duty exemption within thelimits ofanannual tariff quota of34000tonnes tobegranted bythecompetent authorities andsubject tocompliance with thereference
price .

No L331/32 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
o//o
orlevy
(L)Conventional
.%
1 2 3 4
03.01/
B. I.c)Tuna (Thunnus sppandEuthynnus spp):
(cont'd )1.Fortheindustrial manufacture ofproducts falling within heading\II No16.04 (a):Il aa)Whole : II || 11.Yellowfin tuna (Thunnus albacares ): IIli aaa)Weighing notmore than 10kgeach 25(b)(c) 22(c)(d)Il bbb )Other 25(b)(c) 22(c)(d)li 22.Albacore (Thunnus alalunga ) 25(b)(c) 22(c)(d)Il 33.Other 25(b)(c) 22(c)(d)
bb)Gilled andgutted : ||
11.Yellowfin tuna (Thunnus albacares ): II I.!II aaa)Weighing notmore than 10kgeach 25(b)(c) 22(c)(d)li bbb )Other 25(b)(c) 22 .(c)(d)|| 22.Albacore (Thunnus alalunga ) 25(b)(c) 22(c)(d)
33.Other 25(b)(c) 22(c)(d)
cc)Other (forexample ,"heads off'): lliII 11.Yellowfin tuna (Thunnus albacares ):IIl
aaa)Weighing notmore than 10kgeach 25(b)(c) 22(c)(d)
bbb )Other .. 25(b)(c) 22(c)(d)II 22.Albacore (Thunnus alalunga ) 25(b)(c) 22(c)(d)II 33.Other 25(b)(c) 22(c)(d),
2.Other 25 (c) 22(c)(d)
d)Sardines (Sardina pilchardus ):II 1.Fresh orchilled 25 23
2.Frozen 25 23
e)Sharks :Il 1.Dogfish (Squalus acanthias andScyliorhinus spp):
aa)Fresh orchilled 15 8(e)
bb)Frozen 15 8(e)
2.Other 15 8
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Total suspension foranindefinite period .
(c)Subject tocompliance with thereference price .Acountervailing taxisprovided forinthecaseofnon-compliance with thereference price .
(d)Duty exemption inrespect oftunny intended forthecanning industry ,within thelimits ofanannual tariff quota of30000tonnes tobegranted bythecompetent authorities
andsubject tocompliance with thereference price .Qualification forthisquota isgoverned byconditions tobedetermined bythecompetent authorities .
(e)Duty ratereduced to6%inrespect ofpiked dogfish (Squalus acanthias )within thelimits ofanannual tariff quota of5000tonnes tobegranted bythecompetent
authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/33
Rate ofduty
Heading
numberAutonomousDescription/o Conventional
% orlevy
(L)
1 2 3 4
03.01
(cont 'd)15
15B. I.f)Redfish (Sebastes spp):
1.Fresh orchilled
2.Frozen
g)Atlantic halibut andlesser orGreenland halibut :
1.Atlantic halibut (Hippoglossus hippoglossus ):
aa)Fresh orchilled
bb)Frozen15
15
15
152.Lesser orGreenland halibut (Reinhardtius hippoglossoides ):
aa)Fresh orchilled '
bb)Frozen
h)Cod (Gadus morhua ,Boreogadus saida ,Gadus ogac ):
15
15
15
151.Fresh orchilled
2.Frozen
ij)Saithe (Pollachius virens ):
1.Fresh orchilled
2.Frozen
k)Haddock (Melanogrammus aeglefinus ):
1.Fresh orchilled
2.Frozen .
1)Whiting (Merfangus merlangus ):
1.Fresh orchilled
2.Frozen
m)Ling (Molva spp):
1.Fresh orchilled
2.Frozen15
158
8
8
8;
8
8
12
12
15
15
15
15
15
15
15
15
15
15
Free
Free
20
20
15
1515
15
15
15
n)Alaska pollack (Theragra chalcogramma )and pollack (Pollachius
pollachius ):
15
151.Fresh orchilled
2.Frozen
o)Mackerel (Scomber scombrus ,Scomber japonicus and Orcynopsis
unicolor ):
1.From 15February to15June :
aa)Fresh orchilled
bb)Frozen
2.From 16June to14February :
aa)Fresh orchilled
bb)Frozen
p)Anchovies (Engraulis (spp):
1.Fresh orchilled
2.FrozenFree
Free
20
20
15
15

No L331/34 9.12.85 Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
03.01 B. I.q)Plaice (Pleuronectes platessa ):
(cont'd )1.Fresh orchilled 15 15
2.Frozen 15 15
r)Flounder (Platichthys flesus ):
1.Fresh orchilled 15 15
2.Frozen 15 15
s)Seabream ofthespecies Dentex dentex andPagellus spp :\
1.Fresh orchilled 15 15
2.Frozen 15 15
t)Hake (Merluccius spp):
1.Fresh orchilled . 15 15(a)
2.Frozen 15 15(a)
u)Megrim (Lepidorhombus spp): ll
1.Fresh orchilled 15 15
2.Frozen 15 15
v)Ray's bream (Brama spp): lill
1.Fresh orchilled 15 15
2.Frozen 15 15
w)Monkfish (Lophius spp): ||
1.Fresh orchilled 15 15
2.Frozen 7.. 15 15
x)1Blue whiting (Micromesistius poutassou orGadus poutassou ).... 15 15
y)Other 15 15
11.Fillets :
a)Fresh orchilled 18 18
b)Frozen :
1.Ofcod (Gadus morhua ,Boreogadus saida ,Gadus ogac )... 18 15(b )
2.Ofsaithe (Pollachius virens ) ' 18 15
3.Ofhaddock (Melanogrammus aeglefinus ) ...... 18 15
4.Ofredfish (Sebastes spp) 18 12
5.Ofwhiting (Merlangus merlangus ) 18 -15
6.Ofling (Molva spp) 18 15
7.Oftuna (Thunnus sppandEuthynnus spp) 18 18
8.Ofmackerel (Scomber scombrus ,Scomber japonicus and
Orcynopsis unicolor ) 18 15
9.Ofhake (Merluccius spp) 18 15
10.Ofsharks (Squalus spp) 18 15
11.Ofplaice (Pleuronectes platessa ) 18 15
12.Offlounder (Platichthys flesus ) 18 15
13.Ofherring ! 18 15
14.Ofmegrim (Lepidorhomus spp) 18 15
15.OfRay's bream (Brama spp) 18 15
16.OfMonkfish (Lophius spp).. 18 15
17.Other ; 18 15
C. Livers and roes 14 10
(a)Duty ratereduced to8%forsilver hake (Merluccius bilinearis )within thelimits ofanannual tariff quota of2000tonnes tobegranted bythecompetent authorities .
(b)Duty ratereduced to8%forcodofthespecies Gadus morhua within thelimits ofanannual tariff quota of10000tonnes tobegranted bythecompetent authorities .

9.12.85 No L331/35Official Journal oftheEuropean Communities|| Rate ofduty
Heading
number DescriptionAutonomous
0//0
orlevy
(L)Conventional
%
1 ■ 2 3 4
03.02 Fish ,dried ,salted orinbrine ;smoked fish,whether ornotcooked before or
during thesmoking process :
A.Dried ,salted orinbrine :
I.Whole ,headless orinpieces :
a)Herring 12 12
b)Cod (Gadus morhua ,Boreogadus saida ,Gadus ogac ) 13 13(a )II c)Anchovies (Engraulis spp) :... 15 10
d)Atlantic halibut (Hippoglossus hippoglossus ) 15 —II e)Salmon ,salted orinbrine 15 11II f)Other 15 12
II.Fillets : \III a)Ofcod (Gadus morhua ,Boreogadus saida ,Gadus ogac ) 20 20
b)Ofsalmon ,salted orinbrine 18 15
c)Oflesser orGreenland halibut (Reinhardtius hippoglossoides ),salted
orinbrine 18 15l-l d)Other 18 16li B.Smoked ,whether ornotcooked before orduring thesmoking process :I
I.Herring 16 10
II.Salmon 16 13li III.Lesser orGreenland halibut (Reinhardtius hippoglossoides ) 16 . 15 \ IV.Atlantic halibut (Hippoglossus hippoglossus ) 16 16
V.Mackerel (Scomber scombrus ,Scomber japonicus and Orcynopsis
unicolor ) 16 14
VI .Trout 16 14
VII .Eels (Anguilla spp ) 16 14IIVIII .Other 16 14
C.Livers and roes 15 11
D.Fish meal 15 13
03.03 Crustaceans and molluscs ,whether inshell ornot,fresh (liveordead ),chilled ,
frozen ,salted ,inbrine ordried ;crustaceans ,inshell ,simply boiled inwater :
A.Crustaceans :Il I.Crawfish 25 (b)II II.Lobsters (Homarus spp): II
a)Live 25 8Il b)Other : IIIIII 1.Whole 25 8II 2.Other : IIII
aa)Frozen 25 16
bb)Other . 25 20
(a)Duty exemption within thelimits ofanannual tariff quota of25000tonnes tobegranted bythecompetent authorities .
(b)SeeAnnex .

9.12.85 No L331/36 Official Journal oftheEuropean Communities|| Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
03.03
(cont'd )A. III.Crabs andfreshwater crayfish :
a)Crabs ofthespecies Paralithodes camchaticus ,Chionoecetes sppand li Callinectes sapidus 18 8II b)Edible crabs (Cancer pagurus ) .; 18 15|| c)Other 18 15|| IV.Shrimps andprawns : ||II a)Prawns andshrimps ofthePandalidae family 18 12II b)Shrimps ofthegenus Crangon : IIIl\\ 1.Fresh ,chilled orsimply boiled inwater 18 18
2.Other 18 18
c)Other ............... ........... ...18 18
V.Other : III a)Norway lobsters (Nephrops norvegicus ): II\
1.Frozen 14 12
2.Other 14 12lib)Other . 14 12|| B.Molluscs :|| I.Oysters : IlIl a)European flatoysters weighing notmore than 40geach Free Free
b)Other ' 18 18
II.Mussels 10 10II III.Snails ,other than seasnails 6 Freeli IV.Other : I•
a)Frozen : I\ || 1.Squid : \Il aa)Loglio spp 8 6
bb)Todarodes sagittatus 8 6II cc)Illex spp 8 8
dd)Other 8 8Il 2.Cuttle-fish ofthespecies Sepia officinalis ,Rossia macrosoma ,\
Sepiola rondeleti 8 8
3.Octopus 8 8Il 4.Coquilles StJacques (Pecten maximus ) 8 8Il 5.Striped venus andother species ofthefamily Veneridae 8 8
.6.Other 8 8
b)Other \
1.Squid :
aa)Loglio spp 8 6
bb)Todarodes sagittatus 8 6
cc)Illex spp 8 8
***dd)Other 8 8
2.Other 8 8

9.12.85 No L331/37 Official Journal oftheEuropean Communities
CHAPTER 4
DAIRY PRODUCE ;BIRDS 'EGGS ;NATURAL HONEY ;EDIBLE PRODUCTS OFANIMAL ORIGIN ,NOT ELSEWHERE
SPECIFIED OR INCLUDED
Notes
1.The expression "milk"means fullcream orskimmed milk ,buttermilk ,whey ,curdled milk ,kephir ,yoghourt and
other fermented oracidified milk .
2.Milk andcream putupinhermetically sealed cans areregarded aspreserved within themeaning ofheading No
04.02 .However ,milk andcream arenotregarded assopreserved merely byreason ofbeing pasteurised ,sterilised
orpeptonised ,ifthey arenotputupinhermetically sealed cans .
Additional Notes
1.Theterm "cans ",asused inNote 2tothisChapter ,shall betaken toapply only tosuch containers ofanetcapacity
notexceeding 5kg.
2.Theexpression "special milkforinfants ",asused insubheading 04.02 BIa),shall betaken tomean products free
from pathogenic andtoxigenic germs andcontaining pergram lessthan 10000revivifiable aerobic bacteria and
lessthan twocoliform bacteria .
3.Forthepurpose ofcalculating thefatcontent ofproducts falling within subheadings 04.02 Bib )and BIIb),the
weight ofanyadded sugar shall bedisregarded .
4.,Levy applicable tocertain mixtures falling within thisChapter :
Thelevyapplicable tomixtures falling within thisChapter andcomposed ofproducts classified under subheading
04.01 B,17.02 Aor21.07 FIorheading No04.02 ,04.03 or04.04 shall bethatapplicable totheingredient which
involves thehigher orhighest levyandwhich alsoforms atleast 10% byweight ofthemixture concerned .Where
thismethod ofassessing thelevycannot beapplied ,thelevy tobeapplied tosuch mixtures shall bethatdetermined
bythetariff classification ofthemixtures .
\\ Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
04.01 Milk andcream ,fresh ,notconcentrated orsweetened :
A.Ofafatcontent ,byweight ,.notexceeding 6% :
I.Yoghourt ,kephir ,curdled milk ,whey ,buttermilk andother fermented
oracidified milk :
a)Inimmediate packings ofanetcapacity oftwolitres orless....
b)Other16(L)
16(L)=
-II.Other :
a)Inimmediate packings ofanetcapacity oftwolitres orlessandofa
fatcontent ,byweight : \
1.Not exceeding 4% 16(L)—ll 2.Exceeding 4% 16(L)—
<b)Other ,ofafatcontent ,byweight :
1.Not exceeding 4% 16(L)
2.Exceeding 4% 16(L)

9.12.85 No L331/38 Official Journal oftheEuropean CommunitiesI•Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(I)Conventional
%
1 2 3 4 1
04.01 B.Other ,ofafatcontent ,byweight :
(cont'd )I.Exceeding 6%butnotexceeding 21% 16(L)—
II.Exceeding 21%butnotexceeding 45% 16(L)—
III.Exceeding 45% i 16(L)—
04.02 Milk andcream ,preserved ,concentrated orsweetened :|| A.Notcontaining added sugar :
I.Whey 18(L)—li II.Milk andcream ,inpowder orgranules : ||||Il a)Inimmediate packings ofanetcapacity of2,5kgorlessandofafat II
content ,byweight :II 1.Not exceeding 1,5% .18(L)—
2.Exceeding 1,5%butnotexceeding 27% 18(L)—
3.Exceeding 27%butnotexceeding 29% 18(L)—
4.Exceeding 29 % 18(L)—Il b)Other ,ofafatcontent ,byweight : \Il 1.Not exceeding 1,5% 18(L)—II 2.Exceeding 1,5%butnotexceeding 27% 18(L)—
3.Exceeding 27%butnotexceeding 29% 18(L)—
4.Exceeding 29% ! 18(L)—
III.Milk andcream ,other than inpowder orgranules :li a)Inimmediate packings ofanetcapacity of2,5kgorlessandofafat
content ,byweight ,notexceeding 11%:
1.Ofafatcontent ,byweight ,notexceeding 8,9% 18(L)— \ 2.Other ; 18(L)—
b)Other ,ofafatcontent byweight :
1.Not exceeding 45% .. 18(L)—||2.Exceeding 45% 18(L)—
B.Containing added sugar :
I.Milk andcream ,inpowder orgranules : 1
a)Special milk forinfants ,inhermetically sealed containers ofanet Il capacity of500 gorlessandofafatcontent ,byweight ,exceeding'l
10%butnotexceeding 27%(a) 23(L)—
b)Other : \
1.Inimmediate packings ofanetcapacity of2,5kgorlessandofaIII fatcontent ,byweight :
aa)Not exceeding 1,5% 23(L)—li bb)Exceeding 1,5%butnotexceeding 27% 23(L)—
cc)Exceeding 27% 23(L)—II 2.Other ,ofafatcontent ,byweight :Il aa)Not exceeding 1,5% 23(L)—
bb)Exceeding 1,5%butnotexceeding 27% 23(L)—
cc)Exceeding 27% 23(L)—
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/39ll Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
04.02
(cont'd )B.II.Milk andcream ,other than inpowder orgranules :
a)Inimmediate packings ofanetcapacity of2,5kgorlessandofafat
content ,byweight ,notexceeding 9,5%
b)Other ,ofafatcontent byweight :23(L)—ll 1.Not exceeding 45% 23(L)—
2.Exceeding 45% 23(L)—
04.03 Butter :ll A.Ofafatcontent ,byweight ,notexceeding 85% 24(L)—
B. Other . . . . .24(L)—
04.04 Cheese and curd :
A.Emmentaler ,Gruy&re ,Sbrinz ,Bergkase ,Appenzell ,Vacherin fribourgeois
and T&te demoine ,notgrated orpowdered 23(L) (a)
B.Glarus herb cheese (known asSchabziger ),made from skimmed milk and
mixed with finely-ground herbs (b) 23(L)(c) 12ll C.Blue -veined cheese ,notgrated orpowdered 23(L)—
D.Processed cheese ,notgrated orpowdered ,ofafatcontent ,byweight :
I.Not exceeding 36%and ofafatcontent ,byweight ,inthedry
matter :|| a)Not exceeding 48% 23(L)—\l b)Exceeding 48% 23(L)—
II.Exceeding 36% 23(L)-—
E. Other :
I.Notgrated orpowdered ,ofafatcontent ,byweight ,notexceeding 40%
and awater content ,calculated byweight ofthenon-fatty matter :
a)Not exceeding 47% 23(L)—
b)Exceeding 47%butnotexceeding 72%: IIIl \1;Cheddar 23(L) (d)(e)
2.Other 23(L) (e)
(a)SeeAnnex .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(c)The levycannot exceed 6%ofthecustoms value .
(d)Within thelimit ofanannual tariff quota of9000tonnes tobegranted bythecompetent authorities ,arateofISECU per100kgnetweight isprovided forwhole Cheddar
cheeses ofaminimum fatcontent of50%byweight inthedrymatter ,matured foratleast three months . '
Forthese purposes "whole cheeses "means :
1.cheeses oftheconventional flatcylindrical shape ofanetweight ofnotlessthan 33kgbutnotmore than 44kg,
2.cheeses oftheconventional flatcylindrical shape orcheeses inparallelepiped shape ,ofanetweight of10kgormore .
(e)Furthermore ,entry under thisquota shall besubject toconditions tobedetermined bythecompetent authorities .
Within thelimit ofanannual tariff quota of3500tonnes tobegranted bythecompetent authorities ,arateof15ECU per100kgnetweight isprovided forCheddar of
subheading ex04.04 EIb)1andother cheeses ofsubheading ex04.04 E1b)2forprocessing .
Furthermore ,entry under thisquota andverification oftheenduseshall besubject toconditions tobedetermined bythecompetent authorities .

No L331/40 9.12.85Official Journal oftheEuropean CommunitiesI Rate ofduty
Heading
numberDescriptionAutonomous
o//o
orlevy
(L)Conventional
%
1 2 3 4
04.04
(cont'd )E. I.c)Exceeding 72%:
1.Inimmediate packings ofanetcapacity notexceeding 500g..
2.Other !
II.Other :
a)Grated orpowdered
b)Other23(L)
23(L)
23(L)
23(L)—
04.05
Birds 'eggs and eggyolks ,fresh ,dried orotherwise preserved ,sweetened or
not :
A.Eggs inshell ,fresh orpreserved :
I.Poultry eggs :
a)Eggs forhatching (a):
1.Ofturkeys orgeese
2.Other
b)Other
II.Other eggs
B.Eggs ,notinshell ;eggyolks :
I.Suitable forhuman consumption :
a)Eggs ,notinshell :
1.Dried
2.Other
b)Eggyolks :
1.Liquid -
2.Frozen
3.Dried
II.Other (b)12(L)
12(L)
12(L)
12
22(L)
22(L)
22 (L)
22(L)
22 (L)
Free Free
04.06 Natural honey 30 27
04.07 Edible products ofanimal origin ,notelsewhere specified orincluded 12 —
(a)Only poultry eggs which fulfil theconditions stipulated bythecompetent authorities areeligible forentry under thissubheading .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/41
CHAPTER S
PRODUCTS OFANIMAL ORIGIN ,NOT ELSEWHERE SPECIFIED ORINCLUDED
Notes
1.This Chapter does notcover :
(a)Edible products (other than guts,bladders andstomachs ofanimals ,wfiole andpieces thereof ,andanimal
blood ,liquid ordried );
(b)Hides orskins (including furskins )other than goods falling within heading No05.05 or05.07 andparings and
similar waste ofrawhides orskins falling within heading No05.15 (Chapter 41or43);
(c)Animal textile materials ,other than horsehair andhorsehair waste (Section XI);or
(d)Prepared knots ortufts forbroom orbrush making (heading No96.01 ).
2.Forthepurposes ofheading No05.01 ,thesorting ofhair bylength (provided theroot ends and tipends
respectively arenotarranged together )shall bedeemed nottoconstitute working .
3.Throughout theTariff elephant ,mammoth ,mastodon ,walrus ,narwhal andwild boar tusks ,rhinoceros horns and
theteeth ofallanimals areregarded asivory .
4.Throughout theTariff theexpression "horsehair "means hair ofthemanes and tails ofequine orbovine
animals .
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
.(L)Conventional
%
1 2 3 4
05.01 Human hair,unworked ,whether ornotwashed orscoured ;waste ofhuman
hair Free Free
05.02 Pigs',hogs'andboars 'bristles orhair;badger hairandother brush-making hair ;
waste ofsuch bristles and hair Free Free
05.03 Horsehair andhorsehair waste ,whether ornotputuponalayer orbetween two
layers ofother material :
A.Neither curled norputuponalayer orbetween two layers ,ofother
material
B.OtherFree
3Free
1
05.04 Guts ,bladders and stomachs ofanimals (other than fish),whole and pieces
thereof Free Free
05.05
[05.06 ]Fish waste Free Free

No L331/42 Official Journal oftheEuropean Communities 9.12.85II Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
05.07 Skins andother parts ofbirds ,with their feathers ordown ,feathers andparts of
feathers (whether ornotwith trimmed edges )anddown ,notfurther worked than
cleaned ,disinfected ortreated forpreservation ;powder andwaste offeathers or
parts offeathers :
A.Bedfeathers ;down :I I.Raw « Free Free
II.Other 4 3,5
B. Other 3 2
05.08 Bones and horn-cores ,unworked ,defatted ,simply prepared (butnotcutto
shape ),treated with acid ordegelatinised ;powder andwaste ofthese products Free Free
05.09 Ivory ,tortoise-shell ,horns ,antlers ,hooves ,nails ,claws andbeaks ,unworked or
simply prepared butnotcuttoshape ,andwaste andpowder ofthese products ;
whalebone andthelike,unworked orsimply prepared butnotcuttoshape ,and
hairandwaste ofthese products Free (a)
[05.10 ]'
[05.11 ]>
05.12 Coral andsimilar substances ,unworked orsimply prepared butnototherwise
worked ;shells ,unworked orsimply prepared butnotcuttoshape ;powder and
waste ofshells Free Free
05.13 Natural sponges :ll A.Raw.............. ... .........Free —
B.Other 8 —
05.14 Ambergris ,castoreum ,civet andmusk ;cantharides ;bile,whether ornotdried ;
animal products ,fresh ,chilled orfrozen ,orotherwise provisionally preserved ,of
akind used inthepreparation ofpharmaceutical products Free Free
05.15 Animal products notelsewhere specified orincluded ;dead animals ofChapter 1
orChapter 3,unfit forhuman consumption :ll A.Fish ,crustaceans and molluscs Free • (a)
B.Other Free Free
(a)SeeAnnex .

9.12.85 Official Journal oftheEuropean Communities No L331/43
SECTION II
VEGETABLE PRODUCTS
CHAPTER 6
LIVE TREES AND OTHER PLANTS ;BULBS ,ROOTS AND THE LIKE ;CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
1.This Chapter covers only livetrees andgoods (including seedling vegetables )ofakind commonly supplied by
nursery gardeners orflorists forplanting orforornamental use;nevertheless itdoes notinclude potatoes ,onions ,
shallots ,garlic andother products ofChapter 7.
2.Any reference inheading No06.03 or06.04 togoods ofanykind shall beconstrued asincluding areference to
bouquets ,floral baskets ,wreaths andsimilar articles made wholly orpartly ofgoods ofthat kind ,account not
being taken ofaccessories ofother materials .ll Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
°/o
1 2 3 4
06.01 Bulbs ,tubers ,tuberous roots ,corms ,crowns andrhizomes ,dormant ,ingrowth
orinflower :
A. Dormant ;
B.Ingrowth orinflower :10 8|| I.Orchids ,hyacinths ,narcissi andtulips *18 15
II.Other 15 10
06.02 Other liveplants ,including trees ,shrubs ,bushes ,roots ,cuttings andslips :
A.Unrooted cuttings andslips :
I.Ofvines Free —\1II.Other 12 8
B.Vine slips ,grafted orrooted 3 —
C.Pineapple plants Free Free
D. Other 15 13
06.03 Cut flowers andflower buds ofakind suitable forbouquets orforornamental
purposes ,fresh ,dried ,dyed ,bleached ,impregnated orotherwise prepared :
A. Fresh :
-- I.From 1June to31October 24 24ll II.From 1November to31May 20 .17
B. Other 20 —

No L331/44 Official Journal oftheEuropean Communities 9.12.85|| Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
06.04 Foliage ,branches andother parts (other than flowers orbuds )oftrees ,shrubs ,
bushes andother plants ,andmosses ,lichens andgrasses ,being goods ofakind
suitable forbouquets orornamental purposes ,fresh ,dried ,dyed ,bleached ,
impregnated orotherwise prepared :
A. Reindeer moss 10 Free
t
B. Other :|-II.Fresh 12 10
II.Not further prepared than dried 10 4
III.Other 17 —

9.12.85 Official Journal oftheEuropean Communities No L331/45
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Note
Inheadings Nos07.01 ,07.02 and07.03 ,theword "vegetables "istobetaken toinclude edible mushrooms ,truffles ,
olives ,capers ,tomatoes ,potatoes ,salad beetroot ,cucumbers ,gherkins ,marrows ,pumpkins ,aubergines ,sweet
peppers ,fennel ,parsley ,chervil ,tarragon ,cress ,sweet marjoram (Majorana hortensis orOriganum majorana ),
horseradish andgarlic .
Heading No07.04 covers alldried ,dehydrated orevaporated vegetables ofthekinds falling within headings
Nos 07.01 to07.03 ,other than :
(a)Dried leguminous vegetables ,shelled (heading No07.05 );
(b)Ground sweet peppers (heading No09.04 );
(c)Flours ofthedried leguminous vegetables ofheading No07.05 (heading No11.04 );
(d)Flour ,meal andflakes ofpotato (heading No11.05 ).
Additional Note
Theexpression "cultivated mushrooms ",asused insubheading 07.01 QI,shall betaken toapply only tothefollowing
cultivated mushrooms ofthePsalliota (Agaricus )species :hortensis ,alba ordispora andsubedulis .Other species ,
including those cultivated artificially (forexample ,Rhodopaxillus nudus and Polypurus tuberaster ),fall within
subheading 07.01 QIV.| Rate ofduty
Heading
numberDescriptionAutonomous
o//o
orlevy
(L)Conventional
%
1 2 3 4
07.01 Vegetables ,fresh orchilled :
A. Potatoes :
I.Seed potatoes (a) 10 7
II.New potatoes : I
a)From 1January to15May 15 —
b)From 16May to30June 21 —
III.Other : \
a)Forthemanufacture ofstarch (a) 9 —
b)Other 18 —
B.Cabbages ,cauliflowers andBrussels sprouts :Il1.Cauliflowers : Il
a)From 15April to30November 17
subject
toamin.
of2ECU
per100 kg
net
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/46 Official Journal oftheEuropean Communities9.12.85'\ Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
07.01
(cont'd )B. I.b)From 1December to14April 12
subject
toamin.
of1,40 ECU
per100kg
net—
II.White cabbages andredcabbages 15
subject
toamin.
of0,50 ECU
per100 kg
net
III.Other 15 —li C.Spinach 13 —
D.Salad vegetables ,including endive andchicory :
I.Cabbage lettuce :
a)From 1April to30November 15
subject
toamin.
of2,50 ECU
per100 kg
gross
b)From 1December to31March 13
subject
toamin.
of1,60 ECU
per100 kg
gross'
II.Other 13 —|| E.Chard (orwhite beet )andcardoons 13 —
F.Leguminous vegetables ,shelled orunshelled :
I.Peas :
a)From 1September to31May 12 10|| b)From 1June to31August 17 —
II.Beans (ofthespecies Phaseolus ):
a)From 1October to30June 13
subject
toamin.
of2ECU
per100 kg
net
b)From 1July to30September 17
subject
toamin.
of2ECU
per100kg
net
III.Other 17 14
G.Carrots ,turnips ,salad beetroot ,salsify ,celeriac ,radishes andsimilar edible
roots :
I.Celeriac (rooted celery orGerman celery ):
a)From 1May to30September 13 —
b)From 1October to30April 17

9.12.85 Official Journal oftheEuropean Communities No L331/47|| Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
07.01
(cont'd )G. II.Carrots andturnips
III.Horse-radish (Cochlearia armoracia )17
17 15
IV.Other . 17 —II H.Onions ,shallots andgarlic 12 12
IJ.Leeks andother alliaceous plants (forexample ,chives ,Welsh onions ).... 13 —I K.Asparagus 16 16
L.Artichokes 13 —|| M.Tomatoes : \
I.From 1November to14May 11
subject to
amin.
of2ECU
per100 kg
net (a)
II.From 15May to31October 18
subject to
amin.
of3,50 ECU
per100kg
net (a)
N.Olives :I-I I.Foruses other than theproduction ofoil(b) 7 —
II.Other 7(L)—ll O.Capers .. 7 —
P.Cucumbers andgherkins :
I.Cucumbers :Il a)From 1November to15May 16(a)—
b)From 16May to31October •20(a) 20
II.Gherkins 16 —
Q.Mushrooms and truffles :|| I.Cultivated mushrooms 16
II.Chantarelles 10 4
III.Flap mushrooms 10 7
IV.Other 10 8
R.Fennel \ 12 10Il S.Sweet peppers 11 9Il T.Other : \Il I.Courgettes 16(a)—Il II.Aubergines 16(a)—
III.Other 16 —
07.02 Vegetables (whether ornotcooked ),preserved byfreezing :Il A.Olives 19 19
B.Other 19 18
(a)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/48 Official Journal oftheEuropean Communities9.12.85I Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
, 1 2 3 4
07.03 Vegetables provisionally preserved inbrine ,insulphur water orinother
preservative solutions ,butnotspecially prepared forimmediate consumption :
A.Olives :
I.Foruses other than theproduction ofoil(a)
II.Other
B.Capers
C.Onions
D.Cucumbers andgherkins
E.Other vegetables
F.Mixtures ofvegetables specified above8
8(L )
8
9
15
12
156
9
15
07.04 Dried ,dehydrated orevaporated vegetables ,whole ,cut,sliced ,broken orin
powder ,butnotfurther prepared :
A.Onions
B.Other20
1616
16
07.05 Dried leguminous vegetables ,shelled ,whether ornotskinned orsplit :
A.Forsowing :
I.Peas (including chick peas )andbeans (ofthespecies Phaseolus )
II.Lentils
III.Other
B.Other :
I.Peas (including chick peas )andbeans (ofthespecies Phaseolus )
II.Lentils
III.Other10
7
7
10
7
73
2
5
3
2
5
07.06 Manioc ,arrowroot ,salep ,Jerusalem artichokes ,sweet potatoes andother similar
roots andtubers with high starch orinulin content ,fresh ordried ,whole or
sliced ;sago pith :
A.Manioc ,arrowroot ,salep andother similar roots andtubers with high starch
content ,excluding sweet potatoes :
I.Fresh ordried ,whole orsliced ,butnotfurther processed
II.Other ,including pellets
B.Other6(L )
6(L )
6(c)(b)
(b)
6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)6%advalorem ,subject tocertain conditions .
(c)Duty ratereduced to3%(suspension )foranindefinite period .

9.12.85 Official Journal oftheEuropean Communities No L331/49
CHAPTER 8
.EDIBLE FRUIT AND NUTS ;PEEL OFMELONS ORCITRUS FRUIT
Notes
1.This Chapter does notcover inedible nuts orfruits .
2.Theword "fresh "istobetaken toextend togoods which have been chilled .
II Rate ofduty
Heading
numberDescriptionAutonomous '
%
orlevy
(L)Conventional
%
1 2 3 4
08.01 Dates ,bananas ,coconuts ,Brazil nuts ,cashew nuts ,pineapples ,avocados ,
mangoes ,guavas andmangosteens ,fresh ordried ,shelled ornot:
A. Dates ;
B. Bananas12
20(a) 20
C.Pineapples 9 9ll D. Avocados 12 8Il E. Coconuts 2 2li F. Cashew nuts 5 x FreeIl G. Brazil nuts 5 Free
08.02H. Other
Citrus fruit ,fresh ordried :12 6
|| A.Oranges :II I.Sweet oranges ,fresh : IIll a)From 1April to30April 15(b) 13ll b)From 1May to15May 15(b) 6ll c)From 16May to15October 15(b) 4II d)From 16October to31March 20(b)—ll II.Other :li a)From 1April to15October 15 15|| b)From 16October to31March 20 —
B.Mandarins (including tangerines and satsumas );Clementines ,wilkings and
other similar citrus hybrids :ll I.Clementines 20(b)—Il II.Other 20(b)—ll C. Lemons 8(b)(c)—
D.Grapefruit 12 3
08.03E. Other
Figs,fresh ordried :16
A. Fresh
B. Dried ;7
10 —
(a)Duty exemption granted intheFederal Republic ofGermany within thelimits ofatariff quota .
(b)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .
(c)Theautonomous duty applicable toproducts originating intheUnited States ofAmerica isfixed at20%.

No L331/50 Official Journal oftheEuropean Communities 9.12.85\ Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
08.04 Grapes ,fresh ordried :
A.Fresh :
I.Table grapes :
a)From 1November to14July :
1.Ofthevariety Emperor (Vitis vinifera c.v.)from 1December to
31January (a)
2.Other
b)From 15July to31October
II.Other :
a)From 1November to14July
b)From 15July to31October
B.Dried :
I.Inimmediate containers ofanetcapacity of15kgorless :
a)Currants
b)Other
II.Other :
a)Currants
b)Other18(b )
18(b)
22(b)
18(b)
22(b)
9(b )
9(b )
9(b )
9(b )10
3
3
3
3
08.05
08.06Nuts other than those falling within heading No08.01 ,fresh ordried ,shelled or
not :
A.Almonds :
I.Bitter ...
II.Other
B.Walnuts
C.Chestnuts
D.Pistachios
E.Pecans
F.Areca (orbetel )andcola
G.Other
Apples ,pears andquinces ,fresh :
A.Apples :
I.Cider apples ,inbulk ,from 16September to15December
II.Other :
a)From 1August to31December
b)From 1January to31MarchFree
7
8(c )
7
2
4
3
4
10
subject
toamin.
of0,50 ECU
per100kg
net
14
subject
toamin.
of2,40 ECU
per100kg
net (b)
10
subject
toamin.
of2,30 ECU
per100 kg
net (b)Free
7
8(d )
3
1,5
9
'subject
toamin.
of0,45 ECU
per100kg
net
14
subject
toamin.
of2,40 ECU
per100kg
net
8
subject
toamin.
of2,30 ECU
per100 kg
net
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty . '
(c)Theautonomous duty applicable towalnuts ,notshelled ,originating intheUnited States ofAmerica isfixed at30%.
(d)Walnuts ,notshelled ,originating intheUnited States ofAmerica ,arenoteligible forthisconventional duty .

9.12.85 Official Journal oftheEuropean Communities No L331/51Il Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
08.06
(cont'd )A. II.c)From 1April to31July
B. Pears :8
subject
toamin.
of1,40 ECU
per100 kg
net (a)6
subject
toamin.
of1,40 ECU
per100 kg
net
I.Perry pears ,inbulk ,from 1August to31December 13
subject
toamin.
of2ECU
per100 kg
net9
subject
toamin.
of0,45 ECU
per100 kg
netIl II.Other :
a)From 1January to31March 10
subject
toamin.
of1,50 ECU
per100 kg
net (a)10
subject
toamin.
of1,50 ECU
per100kg
net
b)From 1April to15July 10
subject
toamin.
of2ECU
per100kg
net (a)5
subject
toamin.
of2ECU
per100 kg
net
c)From 16July to31July 10
subject
toamin.
of1,50 ECU
per100kg
net (a)10
subject
toamin.
of1,50 ECU
per100kg
net
d)From 1August to31December 13
subject
toamin.
of2ECU -
per100 kg
net (a)13
subject
toamin.
of2ECU
per100 kg
net
C.Quinces 9
08.07 Stone fruit ,fresh :
A.Apricots 25 —|| B.Peaches ,including nectarines 22(a )—
C. Cherries : Il||
I.From 1May to15July 15
subject
toamin.
of3ECU
per100 kg
net (a)
II.From 16Julyto30April ' 15(a) 15
(a)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .

No L331/52 Official Journal oftheEuropean Communities9.12.85I Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
08.07
(cont'd )
08.08
08.09
08.10
08.11D.Plums :
I.From 1July to30September •
II.From 1October to30June
E.Other
Berries ,fresh :
A.Strawberries :
I.From 1May to31July *
II.From 1August to30April
B.Cowberries ,foxberries ormountain cranberries (fruit ofthe species
Vaccinium vitis idaea )
C.Fruit ofthespecies Vaccinium myrtillus
D.Raspberries ,black currants andredcurrants
E.Papaws
F.Other :
I.Fruit ofthe species Vaccinium macrocarpum and Vaccinium
corymbosum
II.Other '
Other fruit ,fresh
Fruit (whether ornotcooked ),preserved byfreezing ,notcontaining added
sugar :
A.Strawberries ,raspberries andblack currants
B.Red currants ,fruit ofthe species Vaccinium myrtillus ,blackberries
(brambleberries ),mulberries andcloudberries
C.Fruit ofthespecies Vaccinium myrtilloides andVaccinium angustifolium ..
D.Other
Fruit provisionally preserved (forexample ,bysulphur dioxide gas,inbrine ,in
sulphur water orinother preservative solutions ),butunsuitable inthat state for
immediate consumption :
A.Apricots
B.Oranges ;
C.Papaws .
D.Fruit ofthespecies Vaccinium myrtillus
E.Other15
subject
toamin.
of3ECU
per100 kg
net (a)
10(a )
15
16
subject
toamin.
of3ECU
per100 kg
net (a)
16
9
9
12
12(b )
12
12
11
20
20
20
20
16
16
11
11
118
14
Free
4
11
6
4
18
15
4
18
5,5
8
(a)Incertain conditions acountervailing taxisprovided forinaddition tothecustoms duty .
(b)Duty ratereduced to3%(suspension )foranindefinite period .

9.12.85 Official Journal oftheEuropean Communities No L331/53
Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
08.12 Fruit ,dried ,other than that falling within heading No08.01 ,08,02 ,08.03 ,
08.04 or08.05 :|| A.Apricots 9 7II B.Peaches ,including nectarines 9 7\\ C.Prunes 18 12
D.Apples andpears : 10 8\\ E.Papaws 3 4
F. Fruit salads : I
I.Not containing prunes 9 8Il II.Containing prunes 12 12
G.Other 8 6
08.13 Peelofmelons andcitrus fruit ,fresh ,frozen ,dried ,orprovisionally preserved in
brine ,insulphur water orinother preservative solutions 2 —

No L331/54 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 9
COFFEE ,TEA ,MATÉ AND SPICES
Notes
1.Mixtures oftheproducts ofheadings Nos09.04 to09.10 aretobeclassified asfollows :
(a)Mixtures oftwoormore oftheproducts falling within thesame heading aretobeclassified inthatheading and,
ifthatheading contains subheadings ,under thesubheading applicable totheconstituent bearing thehighest rate
ofduty 0),thisratebeing chargeable onthewhole mixture ;
(b)Mixtures oftwoormore oftheproducts falling within different headings aretobeclassified under heading
No09.10 .
The addition ofother substances totheproducts ofheadings Nos 09.04 to09.10 (ortobemixtures referred toin
paragraph (a)or(b)above )shall notaffect their classification provided thattheresulting mixtures retain theessential
character ofthegoods falling inthose headings .Otherwise such mixtures arenotclassified inthisChapter ;those
constituting mixed condiments ormixed seasonings areclassified inheading No21.04 .
2.This Chapter does notcover :
(a)Sweet peppers ,unground (Chapter 7);or
(b)Cubed pepper (Piper cubeba )andother products ofheading No12.07 .
(')Determination ofthe"highest rateofduty"istobemade solely inaccordance with theprovisions ofparagraph 1ofGeneral Rule
BofSection IofthePreliminary Provisions .
li Rate ofduty
Heading
numbert
DescriptionAutonomous
%Conventional
%
1 2 3 4
09.01 Coffee ,whether ornotroasted orfreed ofcaffeine ;coffee husks andskins ;coffee
substitutes containing coffee inanyproportion :|| A.Coffee :|| I.Unroasted : Il
a)Not freed ofcaffeine 12 5
b)Freed ofcaffeine 21 13Il II.Roasted :I-I a)Not freed ofcaffeine 25 15
b)Freed ofcaffeine ; 30 18
B.Husks and skins 21 13
C.Coffee substitutes containing coffee inanyproportion 30 18
09.02 Tea :
A.Inimmediate packings ofanetcapacity notexceeding 3kg 23 5
B.Other 10,8 Free

9.12.85Official Journal oftheEuropean Communities No L331/55li•Rate ofduty
Heading
number DescriptionAutonomous
o//O
orlevy
(L)Conventional
.%
1 2 3 4
09.03Maté ....25 Free
09.04 Pepper ofthegenus "Piper ";pimento ofthegenus "Capsicum "orthegenus
"Pimenta ":
A.Neither crushed norground :
I.Pepper :
a)Fortheindustrial manufacture ofessential oilsorresinoids (a)....
b)Other
II.Pimento :
a)Ofthe genus "Capsicum ",forthemanufacture ofcapsicin or
Capsicum oleoresin dyes (a)
b)Fortheindustrial manufacture ofessential oilsorresinoids (a)....
c)Other
B.Crushed orground :
I.Pimento ofthegenus "Capsicum "
II.OtherFree
10
Free
Free
20
25
25Free
10
Free
Free
10
12
12,5
09.05Vanilla .....11,5 11,5
09.06 Cinnamon and cinnamon-tree flowers :
A.Ground
B.Other25
2010
8
09.07 Cloves (whole fruit ,cloves andstems ) 15 15
09.08 Nutmeg ,mace andcardamoms :
A.Neither crushed norground :
I.Fortheindustrial manufacture ofessential oilsorresinoids (a)
II.Other :
a)Nutmeg
b)Other
B.Crushed orground :
I.Nutmeg
II.Mace
III.Cardamoms •Free
15
20
25
25
25Free
10
Free
12
8
Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/56 . 9.12.85Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
09.09 Seeds ofanise ,badian ,fennel ,coriander ,cumin ,caraway andjuniper :
A.Neither crushed norground : ||||
I.Aniseed 5 —
II.Badian seed 23 —|| III.Seeds offennel ,coriander ,cumin ,caraway andjuniper :IIIIII a)Fortheindustrial manufacture ofessential oilsorresinoids (a).... Free —|| b)Other : ||ll
1.Coriander seed 5 Free
2.Other 5 —
B.Crushed orground :II I.Badian seed 26 —II II.Coriander seed 10 Free
III.Other •10 10
09.10 Thyme ,saffron andbayleaves ;other spices :
A.Thyme :
I.Neither -crushed norground :Il a)Wild thyme (Thymus serpyllum ).Free —Il b)Other 14 —
II.Crushed orground 17 —||B.Bay leaves 14 —Il C.Saffron :II I.Neither crushed norground 16 —
II.Crushed orground 19 —
D.Ginger Free (b)
E.Turmeric (curcuma );fenugreek seed Free (b)
F.Other spices ,including themixtures referred toinNote 1(b)tothis
Chapter :■II I.Neither crushed norground 20 20ll II.Crushed orground :Il a)Curry powder andpaste 25 Free
b)Other 25 25
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)SeeAnnex .

9.12.85Official Journal oftheEuropean Communities No L331/57
CHAPTER 10
CEREALS
Note
This Chapter only covers those grains which have been neither hulled norotherwise worked .However ,rice,husked ,
milled ,polished ,glazed ,parboiled ,converted orbroken remains classified inheading No10.06 .
Additional Notes
1.Theterm "durum wheat ",asused insubheading 10.01 BII,shall betaken tomean wheat ofthe"triticum durum "
species and thehybrids derived from theinterspecific crossing of"triticum durum "with thesame number of
chromosomes asthatspecies .Durum wheat thus defined must beofacolour ranging from amber-yellow tobrown
andshow atranslucent horn-like vitreous fracture .
2.Thefollowing terms shall have themeanings hereunder assigned tothem :
(a)"Round grain rice"(10.06 BIa)1,BIb)1,BIIa)1and BIIb)1):rice,thegrains ofwhich areofalength not
exceeding 5,2mmandofalength/width ratio oflessthan 2;
(b)"Long grain rice"(10.06 BIa)2,BIb)2,BIIa)2and BIIb)2):rice,thegrains ofwhich areofalength
exceeding 5,2mm;
(c)"Paddy rice"(10.06 BIa)):ricewhich hasretained itshusk after threshing ;
(d)"Husked rice"(10.,06BIb)):paddy ricefrom which only thehusk hasbeen removed .Examples ofricefalling ,
within thisdefinition arethose with thecommercial descriptions "brown rice","cargo rice","loonzain "and
"risosbramato ";
(e)"Semi-milled rice"(10.06 B11a)):paddy ricefrom which thehusk ,partofthegerm ,andthewhole orpartofthe
outer layers ofthepericarp ,butnottheinner layers ,have been removed ;
(f)"Wholly milled rice"(10.06 BIIb)):ricefrom which thehusk ,thewhole oftheouter andinner layers ofthe
pericarp ,thewhole ofthegerm inthecaseoflongorsemi-long grain rice,andatleastpartthereof inthecaseof
round grain rice,have been removed ,butinwhich longitudinal white striations may remain onnotmore than
10%ofthegrains ;
(g)"Broken rice"(10.06 BIII):grain fragments thelength ofwhich does notexceed three-quarters oftheaverage
length ofthewhole grain .
3.Levies applicable tomixtures ofcereals :
A.Thelevyapplicable tomixtures composed oftwoofthecereals falling within headings Nos 10.01 to10.05 and
10.07 shall bethatapplicable :
(a)tothecomponent cereal predominating byweight ,when thatcereal represents atleast 90%oftheweight of
themixture ;
(b)tothecomponent cereal liable tothehigher levy,when neither ofthetwocomponent cereals represents at
least 90%oftheweight ofthemixture .
B.Where amixture iscomposed ofmore than twoofthecereals falling within headings Nos 10.01 to10.05 and
10.07 ,and where several cereals each represent more than 10%oftheweight ofthemixture ,thelevy

No L331/58 Official Journal oftheEuropean Communities9.12.85
applicable tothemixture shall bethehighest ofthelevies applicable tosuch cereals ,even when theamount ofthe
levy isthesame fortwoormore ofthecereals .Where asingle cereal represents more than 10%oftheweight of
themixture ,thelevy tobeapplied shall bethatapplicable tosuch cereal .
C.Thelevyapplicable tomixtures composed ofthecereals falling within headings Nos 10.01 to10.OSand10.07 and
notgoverned bytheabove rules shall bethehigher orhighest ofthelevies applicable tothecereals composing the
mixture concerned ,even when theamount ofthelevy isthesame fortwoormore ofthecereals .
D.Thelevyapplicable tomixtures composed ofoneormore ofthecereals falling within headings Nos10.01 to10.05
and10.07 andofoneormore oftheproducts falling within subheading 10.06 Bshall bethatapplicable tothe
component cereal orproduct liable tothehigher orhighest levy .
E.The levy applicable tomixtures composed ofriceofsubheading 10.06 Bclassifiable under several different
processing groups orstages ,orofriceclassifiable under oneormore different processing groups orstages andof
broken rice,shall bethatapplicable :
(a)tothecomponent predominating byweight ,when thatcomponent represents atleast 90%oftheweight ofthe
mixture ;
(b)tothecomponent liable tothehigher orhighest levy,when nocomponent represents atleast 90%oftheweight
ofthemixture .
F.Where thismethod ofassessing thelevycannot beapplied ,thelevytobeapplied tosuch mixtures shall bethat
determined bythetariff classification ofthemixtures .
Rate ofduty
Heading
numberDescriptionAutonomous
0//o
orlevy
(L)Conventional
%
1 2 3 4
10.01
20
10.0220(L)
20"(L)
16(L)
13(L)
13(L)10.03Wheat andmeshn (mixed wheat andrye):
A.Spelt forsowing (a)
B. Other :
I.Common wheat ,andmeslin
II.Durum wheat
Rye
Barley
Oats
Maize :
A.Hybrids forsowing (a):
I.Double hybrids andtopcross hybrids
II.Three-cross hybrids
III.Simple hybrids
IV.Other
B. Other10.04
10.05
4
4
4
4Free (b)
Free (b)
Free (b)
Free (b)
9(L)
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Inaddition tothecustoms duty ,theapplication ofacountervailing taxisprovided forunder certain conditions .

9.12.85Official Journal oftheEuropean Communities No L331/59lll Rate ofduty
Heading
number DescriptionAutonomous
o//0
orlevy
(L)Conventional
%
1 2 3 4
10.06 Rice : I|| A.Forsowing (a) 12 —Il B.Other : I\\ I.Paddy rice;husked rice : Ili a)Paddy rice : Ill 1.Round grain 12(L)—II 2.<Long grain 12(L)—II b)Husked rice : IIll 1.Round grain 12(L)—
2.Long grain 12(L)—Il II.Semi-milled orwholly milled rice : II || a)Semi-milled rice : II
1.Round grain 16(L)—
2.Long grain 16(L)—I b)Wholly milled rice : IIIl 1.Round grain 16(L)—ll 2.Long grain 16(L)—
III.Broken rice 16(L)—
10.07 Buckwheat ,millet ,canary seed andgrain sorghum ;other cereals :\
A.Buckwheat 10(L)—
B.Millet
C.Grain sorghum8(L)
8(L)—I D.Other : \I
I.Triticale 8(L)—
II.Other 8(L)—
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/60 Official Journal oftheEuropean Communities9.12.85
CHAPTER 11
PRODUCTS OFTHE MILLING INDUSTRY ;MALT AND STARCHES ;GLUTEN ;INULIN
Notes
1.This Chapter does notcover :
(a)Roasted malt putupascoffee substitutes (heading No09.01 or21.02 );
(b)Flours andmeal prepared foruseasinfant food orfordietetic orculinary purposes ofheading No19.02 ;
(c)Corn flakes andother products falling within heading No19.05 ;
(d)Pharmaceutical products (Chapter 30);or
(e)Starches having thecharacter ofperfumery orcosmetic ortoilet preparations falling within heading
No33.06 .
2.A.Products from themilling ofthecereals listed inthetable below fallwithin thisChapter ifthey have ,byweight
onthedryproduct :
(a)astarch content (determined bythemodified Ewers polarimetric method )exceeding thatindicated incolumn
2;and
(b)anashcontent (after deduction ofanyadded minerals )notexceeding that indicated incolumn 3.
Otherwise ,they falltobeclassified inheading No23.02 .
However ,germ ofcereals ,whole ,rolled ,flaked orground ,falls inallcases within heading No11.02 .
B.Products falling within thisChapter under theabove provisions shall beclassified inheading No11.01 (cereal
flours )ifthepercentage passing through asilkgauze orman-made textile sieve with theaperture indicated in
column 4or5isnotless,byweight ,than that shown against thecereal concerned .
Otherwise ,they falltobeclassified inheading No11.02 .
1
Cereal Starch content Ash contentRate ofpassage through a
sieve with anaperture of | l315 micrometres 500 micrometres
(1)' (2) (3) (4) (5)
Wheat andrye 45% 2,5% 80% —
Barley 45% 3% 80% \—
Oats 45% 5 % 80% —
Maize andsorghum 45% 2 % - 90%
Rice 45% 1,6% 80% —
Buckwheat 45% 4 % 80% —
Other cereals 45% 2 % 50%
Additional Notes
1.Forthepurposes ofsubheading 11.02 A,theexpression "cereal groats andcereal meal "means products obtained
bythefragmentation ofcereal grains ,ofwhich :
(a)inthecaseofmaize products ,atleast 95%byweight passes through asilkgauze orman-made textile sieve
with anaperture of2mm;
(b)inthecaseofother cereal products ,atleast 95%byweight passes through asilkgauze orman-made textile
sieve with anaperture of1,25mm .

9.12.85 No L331/61Official Journal oftheEuropean Communities
2.Products from themilling ofthecereals ofthisChapter which have been pelletised either directly bycompression or
bytheaddition ofabinder inaproportion ofupto3%byweight aretobeclassified insubheading 11.02 F.
3.Inaccordance with Regulation (EEC )No3324/80,theimport duty applicable tomixtures falling within this
Chapter shall becalculated asfollows :
(a)inmixtures where oneofthecomponents represents atleast 90%byweight ,therate applicable tothat
component applies ;
(b)inother mixtures ,therateapplicable shall bethatofthecomponent which results inthehighest amount of
import duty .
IIl Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
11.01 Cereal flours :ll A. Wheat ormeslin flour 30(L)(a)—|| B.Ryeflour 8(L )—ll C.Barley flour 8(L)—ll D.Oat flour 8(L)II E. Maize flour :II I.Ofafatcontent notexceeding 1,5%byweight 8(L )—IlII.Other 8(L )—
F. Rice flour 14(L)—
G. Other : 8(L)
11.02 Cereal groats andcereal meal ;other worked cereal grains (forexample ,rolled ,
flaked ,polished ,pearled orkibbled butnotfurther prepared ),except ricefalling
within heading No10.06 ;germ ofcereals ,whole ,rolled ,flaked orground :
A.Cereal groats andcereal meal :
I.Wheat :li a)Durum wheat . 30(L)'—
b)Common wheat 30(L)—ll II.Rye 25(L)—ll III.Barley 23(L)—ll IV.Oats 23(L)—\\ V. Maize : IIlII a)Ofafatcontent notexceeding 1,5%byweight : IlIll 1.Forthebrewing industry (b) 23(L)—II 2.Other 23(L)—|| b)Other ' 23(L)'—il VI.Rice 23(L)—
VII .Other 23(L)—
(a)Theautonomous duty forflour ofmeslin (mixed wheat and rye)is13%.
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/62Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescription%Autonomous
Conventional
0//0 orlevy
(L)
1 2 3 4
11.02
(cont 'd)B.Hulled grains (shelled orhusked ),whether ornotsliced orkibbled :
1.Barley andoats :
a)Hulled (shelled orhusked ):
1.Barley
2.Oats :
aa)Clipped oats
bb)Other
b)Hulled andsliced orkibbled ("Grutze "or"grutten "):23(L)
23(L)
23 (L)
23 (L)
23 (L)
30 (L).
25(L)
23 (L)
23(L)1.Barley
2.Oats
II.Other cereals :
a)Wheat
b)Rye
c)Maize '
d)Other
C.Pearled grains :
I.Wheat
II.Rye
III.Barley
IV.Oats
V.Maize
VI.Other
D.Grains nototherwise worked than kibbled :
I.Wheat
II.Rye
III.Barley ;
IV.Oats
V.Maize
VI.Other30(L)
25(L)
23 (L)
23 (L)
23(L)
23(L)
30 (L)
25(L)
23(L)
23(L)
23 (L)
23(L)
E.Rolled grains ;flaked grains :
I.Barley andoats :
a)Rolled :
1.Barley
2.Oats
b)Flaked :
1.Barley
2.Oats
II.Other cereals :
a)Wheat
b)Rye23(L)
23(L)
28(L)
28(L)
30(L)
25 (L)

9.12.85Official Journal oftheEuropean CommunitiesNo L331/63||Il Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
11.02
(cont'd )E.II.c)Maize
d)Other :
1.Flaked rice
2.Other ;
F.Pellets :
I.Wheat
II.Rye *
III.Barley
IV.Oats ...
V.Maize
VI.Rice
VII .Other
G.Germ ofcereals ,whole ,rolled ,flaked orground :
I.Wheat ,..
II.Other23(L)
23(L)
23(L)
30(L)
25 (L)
23(L)
23 (L)
23(L)
23 (L)
23 (L)
30(L)
30(L)—
[11.03 ]
11.04 Flour ofthedried leguminous vegetables falling within heading No07.05 orof
thefruits falling within anyheading inChapter 8;flour andmeal ofsago andof
roots andtubers falling within heading No07.06 :
A.Flour ofthedried leguminous vegetables falling within heading No07.05 .
B.Flour ofthefruits falling within anyheading inChapter 8:
I.Ofbananas
II.Other
C.Flour and meal ofsago and ofroots and tubers falling within heading
No07.06 :
I.Denatured (b)
II.Other :
a)Forthemanufacture ofstarches (b)
b)Other12
17
13
28 (L)
28(L)
28(L)(a)
17
11.05 Flour ,meal andflakes ofpotato,19 —
[11.06 ]
11.07 Malt ,roasted ornot:
A.Unroasted : ,
I.Obtained from wheat :
a)Intheform offlour
b)Other20(L)
20(L)—
(a)SeeAnnex .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/64 Official Journal oftheEuropean Communities 9.12.85
\ Rate ofduty
Heading
numberDescriptionAutonomous
o//o
orlevy
(L)Conventional
%
1 2 3 4
11.07
(cont'd )A. II.Other :
a)Intheform offlour 20(L)
b)Other 20(L)—
B. Roasted 20(L)—
11.08 Starches ;inulin :||A. Starches : \III I.Maize starch .27(L)—Il II.Rice starch 25 (L)—li III.Wheat starch 28(L)—
IV.Potato starch 25(L)—
V.Other 28(L)—
B. Inulin 30 —
11.09 Wheat gluten ,whether ornotdried 27(L)—

9.12.85 Official Journal oftheEuropean Communities No L331/65
CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUIT ;MISCELLANEOUS GRAINS ,SEEDS AND FRUIT ;
INDUSTRIAL AND MEDICAL PLANTS ;STRAW AND FODDER
Notes
1.Heading No12.01 istobetaken toapply ,inter alia,toground-nuts ,soya beans ,mustard seeds ,oilpoppy seeds ,
poppy seeds andcopra .Itistobetaken nottoapply tococonuts orother products ofheading No08.01 orto
olives (Chapter 7orChapter 20).
2.Forthepurposes ofheading No12.03 ,beet seeds ,grass andother herbage seeds ,seeds ofornamental flowers ,
vegetable seeds ,seeds offorest trees ,seeds offruit trees ,seeds ofvetches (other than those ofthespecies Vicia
faba )andoflupines aretoberegarded asseeds ofakind used forsowing .
Heading No12.03 is,however ,tobetaken nottoapply tothefollowing even ifforsowing :
(a)Leguminous vegetables (Chapter 7);
(b)Spices andother products ofChapter 9;
(c)Cereals (Chapter 10);or
(d)Products falling within heading No12.01 or12.07 .
3.Heading No12.07 istobetaken toapply ,inter alia,tothefollowing plants orparts thereof :basil ,borage ,hyssop ,
allspecies ofmint ,rosemary ,rue,sage andwormwood .
Heading No12.07 is,however ,tobetaken nottoapply to:
(a)Oilseeds andoleaginous fruit (heading No12.01 );
(b)Medicaments falling within Chapter 30;
(c)Perfumery ortoilet preparations falling within Chapter 33;or
(d)Desinfectants ,insecticides ,fungicides ,herbicides orsimilar products falling within heading No38.11 .
ll Rate ofduty
Heading
•numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
12.01 Oilseeds andoleaginous fruit ,whole orbroken :ll A.Forsowing (a) Free (b)llB. Other Free (c) (b)
12.02 Flours ormeals ofoilseeds oroleaginous fruit ,non-defatted (excluding mustard
flour ):\\ A.Ofsoya beans 10(c ) 7
B. Other Free (c)—
12.03 Seeds ,fruit andspores ,ofakind used forsowing :\\ A. Beet seeds 15 13
B. Forest-tree seeds 10 Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)SeeAnnex .
(c)Incertain conditions ,thecollection ofacompensatory amount isprovided forinaddition tocustoms duty .

No L331/66 9.12.85 Official Journal oftheEuropean Communities\ Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
12.03
(cont'd )C.Seeds offodder plants :
I.Meadow fescue (Festuca pratensis )seed ;vetch seed ;seeds ofthegenus
Poa (Poa palustris ,Poa trivialis ,Poa pratensis );ryegrass (Lolium
perenne ,Lolium multiflorum );timothy grass (Phleum pratense );red
fescue (Festuca rubra );cocksfoot grass (Dactylis glomerata );bent grass
(Agrostis ) 10 4
II.Clover (Trifolium spp ) 10 4
III.Other • .10 5
D.Flower seeds ;kohlrabi seeds (Brassica oleracea ,caulorapa andgongylodes
varieties ) 10 6
E.Other 10 7
12.04 Sugar beet ,whole orsliced ,fresh ,dried orpowdered ;sugar cane :
A.Sugar beet :
I.Fresh
II.Dried orpowdered12(L)
.12(L)—
\B.Sugar cane Free (L-)
[12.05 ]
12.06 Hop cones andlupulin 12 9
12.07 Plants and parts (including seeds and fruit )oftrees ,bushes ,shrubs orother
plants ,being goods ofakind used primarily inperfumery ,inpharmacy ,orfor
insecticidal ,fungicidal orsimilar purposes ,fresh ordried ,whole ,cut,crushed ,
ground orpowdered :■-ll A.Pyrethrum (flowers ,leaves ,stems ,peel androots ) 3 3li B.Liquorice roots 2 —Il 'C.Tonquin beans 3 8
D. Other Free Free
12.08 Chicory roots ,fresh ordried ,whole orcut,unroasted ;locust beans ,fresh or
dried ,whether ornotkibbled orground ,butnotfurther prepared ,;fruit kernels
andother vegetable products ofakind used primarily forhuman food ,notfalling
within anyother heading :l.I A.Chicory roots 2 2|| B. Locust beans 8 —ll C. Locust bean seeds : llli I.Not decorticated ,crushed orground 2 ' —llII.Other ' 9 —
D.Apricot ,peach andplum stones ,andkernels thereof 5 4
E. Other Free Free

9.12.85 Official Journal oftheEuropean Communities No L331/67
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4;
12.09 Cereal straw andhusks ,unprepared ,orchopped butnototherwise prepared .. Free Free
12.10 Mangolds ,swedes ,fodder roots ;hay,lucerne ,clover ,sainfoin ,forage kale,
lupines ,vetches andsimilar forage products :ll A.Mangolds ,swedes andother fodder roots 9 —
B. Other Free Free

No L331/68 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 13
LACS ;GUMS ,RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note
-Heading No13.03 istobetaken toapply ,inter alia,toliquorice extract andextract ofpyrethrum ,extract ofhops ,
extract ofaloes andopium .Theheading istobetaken nottoapply to:
(a)Liquorice extract containing more than 10%byweight ofsucrose orwhen putupasconfectionery (heading
No17.04 );
(b)Malt extract (heading No19.02 );
(c)Extracts ofcoffee ,teaormaté (heading No21.02 );
(d)Alcoholic saps andextracts constituting beverages ,andcompound alcoholic preparations (known as"concentrated
extracts ")forthemanufacture ofbeverages (Chapter 22);
(e)Camphor ,glycyrrhizin andother products ofheadings Nos 29.13 and29.41 ;
(f)Medicaments falling within heading No30.03 orblood :grouping reagents (heading No30.05 );
(g)Tanning ordyeing extracts (heading No32.01 or32.04 );
(h)Essential oils,concretes ,absolutes andresinoids (heading No33.01 )oraqueous distillates andaqueous solutions
ofessential oils (heading No33.06 );or
(ij)Natural rubber ,balata ,gutta-percha orsimilar natural gums (heading No40.01 ).
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
[13.01 ]
13.02 Shellac ,seed lac,stick lacandother lacs;natural gums ,resins ,gum-resins and
balsams :
A. Conifer resins 2 0,5
B. Other Free Free
13.03 Vegetable saps andextracts ;pectic substances ,pectinates andpectates ;agar-agar
andother mucilages andthickeners ,derived from vegetable products :
A.Vegetable saps andextracts :
I.Opium Free Free
II.Aloes and manna Free Free

9.12.85 No L331/69 Official Journal oftheEuropean Communities
Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
13.03
(cont'd )A. III.Ofquassia amara
IV.Ofliquorice. 3
101,5
5II V.Ofpyrethrum andoftheroots ofplants containing rotenone 5 5II VI.Ofhops 6 5
VII .Intermixtures ofvegetable extracts ,forthemanufacture ofbeverages or
offood preparations . 10 5II VIII .Other
a)Medicinal 6 2,5
b)Other Free Free
B.Pectic substances ,pectinates andpectates :Il I.Dry 24 (a)
II.Other : 14 —
C.Agar-agar and other mucilages and thickeners ,derived from vegetable
products :II I.Agar-agar 4 2,5
II.Mucilages andthickeners extracted from locust beans orlocust bean
seeds 6 3
III.Other Free Free
•(a)SeeAnnex .

No L331/70 Official Journal oftheEuropean Communities9.12.85
CHAPTER 14
VEGETABLE PLAITING MATERIALS ;
VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1.This Chapter does notcover thefollowing products which aretobeclassified inSection XI:vegetable materials or
fibres ofvegetable materials ofakind used primarily inthemanufacture oftextiles ,however prepared ,orother
vegetable materials which have undergone treatment soastorender them suitable foruseonly astextile
materials .
2.Heading No14.01 istobetaken toapply ,inter alia,tosplit osier ,reeds ,bamboos andthelike,torattan cores and
todrawn orsplit rattans .Theheading istobetaken nottoapply tochipwood (heading No44.09 ).
3.Heading No14.02 istobetaken nottoapply towood wool (heading No44.12 ).
4.Heading No14.03 istobetaken nottoapply toprepared knots ortufts forbroom orbrush making (heading
No96.01 ).
Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
0//0
1 2 3 4 ■
14.01 Vegetable materials ofakind used primarily forplaiting (forexample ,cereal
straw ,cleaned ,bleached ordyed ,osier ,reeds ,rushes ,rattans ,bamboos ,raffia
andlime bark ):
A. Osier :
I.Not peeled ,split orotherwise prepared
II.Other
B.Cereal straw ,cleaned ,bleached ordyed
C.OtherFree
3
2
FreeFree
2
1
(a)
14.02 Vegetable materials ,whether ornotputuponalayer orbetween twolayers of
other material ,ofakind used primarily asstuffing oraspadding (forexample ,
kapok ,vegetable hair andeel-grass ) Free (a)
14.03 Vegetable materials ofakind used primarily inbrushes orinbrooms (for
example ,sorgho ,piassava ,couch-grass andistle),whether ornotinbundles or
hanks Free Free
[14.04 ]
14.05 Vegetable products notelsewhere specified orincluded Free (a)
(a)SeeAnnex .

9.12.85 Official Journal oftheEuropean Communities No L331/71
SECTION III
ANIMAL AND VEGETABLE FATS AND OILS
AND THEIR CLEAVAGE PRODUCTS ;PREPARED EDIBLE FATS ;
ANIMAL AND VEGETABLE WAXES
CHAPTER 15
ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ;
PREPARED EDIBLE FATS ;ANIMAL AND VEGETABLE WAXES
Notes
1.This Chapter does notcover :
(a)Pigfatorpoultry fatofheading No02.05 ;
(b)Cocoa butter (fatoroil)(heading No18.04 );
(c)Greaves (heading No23.01 )andresidues ofheading No23.04 ;
(d)Fatty acids inanisolated state ,prepared waxes ,medicaments ,paints ,varnishes ,soap ,perfumery ,cosmetic or
toilet preparations ,sulphonated oilsorother goods falling within anyheading inSection VI;or
(e)Factice derived from oils (heading No40.02 ).
2.Soapstocks ,oilfoots and dregs ,stearin ,wool grease and glycerol residues aretobetaken tofallinheading
No15.17 .
Additional Notes
1.Forthepurposes ofsubheading 15.07 D:
A.Fixed vegetable oils,fluid orsolid ,obtained bypressure ,shall beconsidered as"crude "ifthey have undergone
noother processing than :
—decantation within thenormal time limits ;
—centrifugation orfiltration ,provided that,inorder toseparate theoilsfrom their solid constituents ,only
mechanical force ,such asgravity ,pressure orcentrifugal force ,has been employed (excluding any
adsorption filtering process oranyother physical orchemical process );
B.Fixed vegetable oils,fluid orsolid ,obtained byextraction shall continue tobeconsidered as"crude "when they
cannot bedistinguished ,bytheir colour ,odour ortaste ,norbyrecognised special analytical properties ,from
vegetable oilsandfatsobtained bypressure ;
C.Theexpression "crude oils"shall betaken toextend tode-gummed soya bean oilandtocotton seed oil.from
which thegossypol hasbeen removed .
2.A.Forthepurposes ofsubheading 15.07 A,"olive oil"means oilderived solely from thetreatment ofolives ,
excluding re-esterified olive oilandmixtures ofolive oilwith other oils .
B."Untreated olive oil"means oilwith characteristics asdefined inSections I,IIandIIIbelow .
I.Forthepurposes ofsubheading 15.07 AIa),"virgin olive oil"means natural olive oilobtained exclusively
bymechanical processes ,including pressure (butdoes notinclude mixtures with olive oilobtained
otherwise ),having thefollowing characteristics :
(a)afreefatty acid content ,expressed asoleic acid,notgreater than 3,3%;
(b)aK270extinction coefficient (absorption under athickness of1cmofsolution of1gofoilper100mlin
iso-octane (2,2,4-trimethylpentane )atawavelength of270 nm)not higher than 0,25 and,after
treatment ofthesample ofoilwith activated alumina ,nothigher than 0,11 ;
(c)anextinction coefficient variation ,inthe270 nmregion ,nothigher than 0,01 .
This variation isdefined by:
AK=Km-0,5(Km_4+Km+4)
where Km istheextinction coefficient atthewavelength ofthemaximum oftheabsorption curve
inthe270 nmregion and
Km_4and +4aretheextinction coefficients atwavelengths 4nmlower andhigher ,respectively ,
than thatofK - N

No L331/72 Official Journal oftheEuropean Communities 9.12.85
(d)negative Bellier andmodified .Vizern reactions ;
(e)anegative soap test;
(f)such ataste thatitissuitable inthatstateforimmediate consumption .
II.Forthepurposes ofsubheading 15.07 AIb),"virgin lampante oil",whatever itsacidity ,means olive oil:
—either having thefollowing characteristics :
(a)aK27oextinction coefficient higher than 0,25 and,after treatment ofthesample with activated
alumina ,nothigher than 0,11 .Some oilshaving afreefatty acidcontent ,expressed asoleic acid,of
more than 3,3%may have ,after passage through activated alumina ,aK270extinction coefficient
higher than 0,11 .Ifso,after neutralisation anddecolourisation inthelaboratory ,theymust have the
following characteristics :
—aK270extinction coefficient nothigher than 1,10 ;
—an'extinction coefficient variation ,inthe270 nmregion ,higher than 0,01 butnothigher than
0,16 ;
(b)negative Bellier andmodified Vizern reactions ;
(c)negative soap test;
—orhaving thecharacteristics under I(a),(b),(c),(d),and (e),butataste which renders itunsuitable in
thatstate forimmediate consumption .
III.Subheading 15.07 AIc)covers oils,especially ,oilsfrom "olive residues ",having thefollowing
characteristics :
(a)afreefatty acid content ,expressed asoleic acid,higher than 3%;
(b)positive Bellier and/ormodified Vizern reactions ;
(c)anegative soap test .
C.Subheading 15.07 AIIa)covers olive oilobtained bythetreatment ofolive oilsfalling within subheading 15.07
AIa)or15.07 AIb),whether ornotblended with virgin olive oil,having thefollowing characteristics :
(a)afreefatty acid content expressed asoleic acid,notexceeding 3%;
(b)—apositive soap test,oraKz70extinction coefficient higher than 0,25 butnothigher than 1,10 and,after
treatment ofthesample ofoilwith activated alumina ,higher than 0,11 ,and
—anextinction coefficient variation ,inthe270 nmregion ,higher than 0,01 butnothigher than 0,16 .
This variation isdefined by:
AK=Km-0,5(Km_4+Km+4)
where Kmistheextinction coefficient atthewavelength ofmaximum absorption curve inthe'270 nm
region and
Km1andKm+4aretheextinction coefficients atwavelengths 4nmlower andhigher ,respectively ,than
thatofKm;
(c)negative Bellier andmodified Vizern reactions .
3.Subheading 15.17 BIdoes notcover :
(a)residues resulting from thetreatment offatty substances containing oilhaving aniodine index ,determined by
theWijs method ,without catalyst ,lower than 70orhigher than 100;
(b)residues resulting from thetreatment offatty substances containing oilhaving aniodine index notlower than 70
orhigher than 100,ofwhich thepeak area representing theretention volume of^-sitosterol ,determined in
accordance with theprovisions inAnnex VIIItotheRegulation mentioned inAdditional Note 4below ,isless
than 93%ofthetotal sterol peak areas .
4.Theanalytical methods forthedetermination ofthecharacteristics oftheproducts referred toabove arethose laid
down intheAnnexes toRegulation (EEC )No1058/77.

9.12.85 Official Journal oftheEuropean Communities No L331/73
Rate ofduty
Heading
numberDescriptionAutonomous
'%
orlevy
(L)Conventional
%
1 2 3 4
15.01 Lard ,other pigfatandpoultry fat,rendered orsolvent-extracted : v
A.Lard andother pigfat:
1.For industrial uses other than themanufacture offoodstuffs forhuman
consumption (a) 4(L) 3ll II.Other............ ...... ...... 20(L)liB.Poultry fat 18(L) 18
15.02 Fats ofbovine cattle ,sheep orgoats ,unrendered ;rendered orsolvent-extracted
fats (including "premier jus")obtained from those unrendered fats :
A. For industrial uses other than the manufacture offoodstuffs forhuman
consumption (a) 2 FreeII B. Other : \I
I.Unrendered fats ofbovine cattle ;rendered orsolvent-extracted fats
(including "premier jus")obtained from those fats 10 5
II.Unrendered fatsof,sheep orgoats ;rendered orsolvent-extracted fats
(including "premier jus")obtained from those fats 10 5
15.03 Lard stearin ,oleostearin andtallow stearin ;lard oil,oleo-oil andtallow oil,not
emulsified ormixed orprepared inanyway :
A. Lard stearin and oleostearin :Il I.Forindustrial uses (a) Free FreeII 11.Other 8 8
B. Tallow oilforindustrial uses other than themanufacture offoodstuffs for
human consumption (a) 12 4llC. Other 12 10
15.04 Fats and oils,offishandmarine mammals ,whether ornotrefined :
A. Fish-liver oil:
I.Ofavitamin Acontent notexceeding 2500 international units per
gram 6(b)' 6ll II.Other . Free (b) (c)\\ B. Whale oiland oils ofother cetaceans 2(b ) Free
C. Other Free (b) Free
15.05 Wool grease andfatty substances derived therefrom (including lanolin ):\\ A.Wool grease ,crude 6 5l.IB. Other 10 4
15.06 Other animal oils and fats (including neat's-foot oiland fats from bones
orwaste ) 4 2
15.07 Fixed vegetable oils,fluid orsolid ,crude ,refined orpurified :
A. Olive oil:
I. Untreated :
a)Virgin olive oil
b)Virgin lampante olive oil
c)Other20 (L)
20(L)
20(L)—
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Incertain conditions ,thecollection ofacompensatory amount isprovided forinaddition tothecustoms duty .
(c)SeeAnnex .

No L331/74Official Journal oftheEuropean Communities912.85
Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L).Conventional
%
I 2 3 4
15.07
(cont'd )A. II.Other :
a)Obtained byprocessing oilsfalling within subheading 15.07 AIa)or
15.07 A1b),whether ornotblended with virgin olive oil .
b)Other20 (L)
20 (L)—I B.China-wood andoiticica oils ;myrtle wax andJapan wax 3(a) ""(b)
C.Castor oil: ||
I.Fortheproduction ofaminoundecanoic acid foruseinthemanufacture of
synthetic textile fibres orofartificial plastic materials (c) Free (a) FreeIlII.Other 8(a) 8I D.Other oils : |
I.For technical orindustrial uses other than themanufacture offoodstuffs
forhuman consumption (c):II a)Crude : ||||
1.Palm oil■5(a ) 4
2.Tobacco-seed oil 5(a ) Freell 3.Other 5(a) (b)|| b)Other : \ 1.Tobacco-seed oil 8(a) FreeII 2.Other 8(a) (b)
II.Other :
a)Palm oil:ll1.Crude :. 9(a) .6|| 2.Other 14 (a) 14 ■li b)Other :ll 1.Solid ,inimmediate packings ofanetcapacity of1kgorless .. 20 (a) — ■
2.Solid ,other ;fluid :|| aa)Crude 10(a) (b) .
bb)Other 15 (a) (b)'
15.08 Animal andvegetable oils,boiled ,oxidised ,dehydrated ,sulphurised ,blown or
polymerised byheat invacuum orininert gas,orotherwise modified 15 12
[15.09 ]
15.10 Fatty acids ;acid oilsfrom refining ;fatty alcohols :
A.Stearic acid • 12' 8|| B.Oleic acid 10 7
C.Other fatty acids ;acid oilsfrom refining 8 4,5
D.Fatty alcohols ' " 13 6
(a)Incertain conditions ,thecollection ofacompensatory amount isprovided forinaddition tothecustoms duty .
(b)SeeAnnex .
(c)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/75||I Rate ofduty
Heading
"number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
15.11 Glycerol andglycerol lyes : \|| A.Crude glycerol andglycerol lyes 3 1,5
B.Other ,including synthetic glycerol 10 6
15.12 Animal orvegetable oilsandfats,wholly orpartly hydrogenated ,orsolidified or
hardened byany other process ,whether ornot refined ,but not further
prepared : \\\ A.Inimmediate packings ofanetcapacity of1kgorless 20(a)—
B.Other 17(a) (b)
15.13 Margarine ,imitation lard andother prepared edible fats 25(a) 25
[15.14 ]' I
15.15 Spermaceti ,crude ,pressed orrefined ,whether ornotcoloured ;beeswax and
other insect waxes ,whether ornotcoloured :ll A.Spermaceti ,crude ,pressed orrefined ,whether ornotcoloured 7' 3,5
B.Beeswax andother insect waxes ,whether ornotcoloured :||llll I.Raw Free Free
/II.Other 10 5
15.16 Vegetable waxes ,whether ornotcoloured : \
A.Raw Free Free
B.Other ! 8 4
15.17 Degras ;residues resulting from thetreatment offatty substances oranimal or
vegetable waxes :
tll A.Degras 9 6
B.Residues resulting from thetreatment offatty substances oranimal or
vegetable waxes : \ll I.Containing oilhaving thecharacteristics ofolive oil: \Il a)Soapstocks 7(L)—Il b)Other . 2(L)—IlII.Other : llII
a)Oilfoots anddregs ;soapstocks 7(a ) 5
b)Other 2(a ) 2
(a)Incertain conditions ,thecollection ofacompensatory amount isprovided (orinaddition tothecustoms duty .
(b)SeeAnnex .

No L331/76 Official Journal oftheEuropean Communities9.12.85
SECTION IV
PREPARED FOODSTUFFS ;BEVERAGES ,SPIRITS AND VINEGAR ;TOBACCO
CHAPTER 16
PREPARATIONS OFMEAT ,OFFISH ,OFCRUSTACEANS ORMOLLUSCS
Note
This Chapter does notcover meat ,meat offal ,fish,crustaceans ormolluscs ,prepared orpreserved bytheprocesses
specified inChapters 2and 3.
Additional Notes
1.Forthepurposes ofsubheadings 16.02 BIa)1,16.02 BIIIa)1,BIIIb)1aa)and BIIIb)2aa)11,theterm
"uncooked "shall apply toproducts which have notbeen subjected toanyheat-treatment orwhich have been
subjected toaheat-treatment insufficient toensure thecoagulation ofmeat proteins inthewhole oftheproduct and
which therefore ,inthecaseofsubheadings 16.02 BIIIa)1andBIIIb)1aa),show traces ofapinkish liquid onthe
cutsurface when theproduct iscutalong alinepassing through itsthickest part .
2.Forthepurposes ofsubheadings 16.02 BIIIa)2aa)11and BIIIa)2aa)22,theterm "parts -thereof "shall apply
only toprepared orpreserved meat which ,duetothesizeandthecharacteristics ofthecoherent muscle tissue ,is
identifiable ashaving been obtained from hams ,loins ,collars orshoulders ofdomestic swine ,asthecase may
be.I Rate ofduty
Heading
numberDescriptionAutonomous
% •
orlevy
(L)Conventional
%
1 2 3 4
16.01 Sausages andthelike,ofmeat ,meat offal oranimal blood :|| A.Liver sausages 24(L) 24I B.Other (a): ||ll I.Sausages ,dryorforspreading ,uncooked 21 (L)—
II.Other 21 (L)—
16.02 Other prepared orpreserved meat ormeat offal :ll A. Liver :II I.Goose orduck liver 20 16II II.Other 25(L) 25 I B. Other :ll I.Poultry meat oroffal : \ a)Containing 57%ormore byweight ofpoultry meat (b): \ll 1.Containing uncooked meat oroffal ;mixtures ofcooked meat or\ li offal and uncooked meat oroffal :ll aa)Containing only turkey meat 21 (L) 17li bb)Other ' 21(L)—li 2.Other 21 (L) 17
b)Containing 25%ormore butlessthan 57%byweight ofpoultry
meat (b) : 21(L) 17 || c)Other 21 (L) 17
II.Game orrabbit meat oroffal 21 - 17
(a)The levy applicable tosausages imported incontainers which also contain preservative liquid iscollected onthenetweight ,i.e.after deduction oftheweight ofthe
liquid .
(b)Forthepurpose ofdetermining thepercentage ofpoultry meat ,theweight ofanybones istobedisregarded .

9.12.85 Official Journal oftheEuropean Communities No L331/77
l'l, Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
16.02
(cont'd )B.III.Other :
a)Containing meat oroffal ofdomestic swine :
1.Containing bovine meat ,uncooked
2.Other ,containing byweight :
aa)80%ormore ofmeat oroffal ,ofanykind ,including fatsof
anykind ororigin :
11.Hams orloins (excluding collars );parts thereof
22.Collars orshoulders ;parts thereof
33.Other
bb)40%ormore butlessthan 80%ofmeat oroffal ,ofany
kind ,including fatsofanykind ororigin
cc)Less than 40%ofmeat oroffal ,ofanykind ,including fats
ofanykind ororigin26(L) .
26(L)
26 <L)
26(L)
26(L)
26(L)—
b)Other :
1.Containing bovine meat oroffal :
aa)Uncooked ;mixtures ofcooked meat oroffal anduncooked
meat oroffal
bb)Other
2.Other :
aa)Ofsheep orgoats :
11.Uncooked ;mixtures ofcooked meat oroffal and
uncooked meat oroffal
22.Other ...
bb)Other20
+(L)C )
26
20
20
2626
(a)
(a)
26
16.03 Meat extracts ,meat juices and fishextracts ,inimmediate packings ofanet
capacity of:
A.20kgormore
B.More than 1kgbutlessthan 20kg
C. 1kgorlessFree
9
24Free
4
20
16.04 Prepared orpreserved fish,including caviar andcaviar substitutes :
A.Caviar and caviar substitutes :
I.Caviar (sturgeon roe)
II.Other
B.Salmonidae :
I.Salmon
II.Other30
30
20
2030
30
5,5
7
(a)SeeAnnex .
(*)Incertain conditions alevy isapplicable inaddition tothecustoms duty .

No L331/78 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
% Conventional
% orlevy
(L)
1 2 3 4
16.04
(cont 'd)18
23
25
25
25
18
25C.Herring :
I.Fillets ,raw,coated with batter orbreadcrumbs ,deep frozen ....
II.Other. . . .
D.Sardines....
E.Tunny....
F.Bonito (Sarda spp),mackerel andanchovies....
G.Other :
I.Fillets ,raw ,coated with batter orbreadcrumbs ,deep frozen ....
II.Other....
Crustaceans andmolluscs ,prepared orpreserved :
A.Crabs....
B.Other.................15
20
25
24
(a)
15
20
16
2016.05
20
20
(a)SeeAnnex .

9.12.85 Official Journal oftheEuropean Communities No L331/79
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
Notes
1.This Chapter does notcover :
(a)Sugar confectionery containing cocoa (heading No18.06 );
(b)Chemically pure sugars (other than sucrose ,glucose andlactose )andother products ofheading No29.43 ;
or
(c)Medicaments andother products ofChapter 30.
2.Chemically pure sucrose ,whatever itsorigin ,istobeclassified inheading No17.01 .
Additional Notes
1.Forthepurposes ofheading No17.01 :
—"White sugar "means sugar ,notflavoured orcoloured ,containing ,inthedrystate ,99,5 %ormore byweight
ofsucrose ,determined bythepolarimetric method ;
—"Raw sugar "means sugar ,notflavoured orcoloured ,containing ,inthedrystate ,lessthan 99,5 %byweight of
sucrose ,determined bythepolarimetric method .
2.Forthepurposes ofsubheading 17.02 DI,"isoglucose "means theproduct obtained from glucose otitspolymers
with acontent byweight inthedrystate ofatleast 10%fructose .
3.When imported intheform ofanassortment ,goods falling within subheading 17.04 Daretobeclassified
according totheaverage content inmilkfats ,sucrose andstarch oftheassortment asawhole .Il Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
17.01 Beet sugar andcane sugar ,insolid form :ll A.White sugar ;flavoured orcoloured sugar 80(L)—ll B.Raw sugar :II.Forrefining (a)
II.Other80(L)
80(L)—
17.02 Other sugars insolid form ;sugar syrups ,notcontaining added flavouring or
colouring matter ;artificial honey ,whether ornotmixed with natural honey ;
caramel :
A.Lactose andlactose syrup :II.Containing ,inthedrystate ,99%ormore byweight ofthepure
product (b) 24(L)—III.Other 24(L)—
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities . (
(b)The customs treatment inrespect oflactose andlactose syrup ofsubheading 17.02 AIIshall also apply tothelactose andlactose syrup ofthepresent subheading
(17.02 AI).

No L331/80 Official Journal oftheEuropean Communities 9.12.85\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
17.02
(cont'd )
17.03
17.04B.Glucose andglucose syrup ;maltodextrine andmaltodextrine syrup :
I.Glucose andglucose syrup containing ,inthedrystate ,99%ormore by
weight ofthepure product (a):
a)Inthe form ofwhite crystalline powder ,whether ornot
agglomerated
b)Other
11.Other
a)Inthe form ofwhite crystalline powder ,whether ornot
agglomerated .... :
b)Other
C.Maple sugar andsyrup :
I.Maple sugar insolid form ,flavoured orcoloured
II.Other
D.Other sugars andsyrups :
I.Isoglucose
II.Other
E.Artificial honey ,whether ornotmixed with natural honey
F. Caramel :'
I.Containing 50%ormore byweight ofsucrose inthedrymatter ....
II.Other :
(a)Intheform ofpowder ,whether ornotagglomerated !
(b)Other
Molasses
Sugar confectionery ,notcontaining cocoa :
A.Liquorice extract containing more than 10%byweight ofsucrose butnot
containing other added substances
B.Chewing gum containing byweight ofsucrose (including invert sugar
expressed assucrose ):
ILess than 60% ;
II.60%ormore
C.White chocolate25 (L)
25(L)
50(L)
50(L)
67(L.)
42 (L)
80(L)
80(L)
50 (L)
47(L)
47 (L)
47 (L)
65(L)(b)
21
16,5
+vc
16,5
+■vc
20,7
+vc10
8
+vc
subject to
amax.
of23
8
+vc
subject to
amax.
of23
13
+vc
subject to
amax.
of27+ads
(a)The customs treatment inrespect ofglucose andglucose syrup ofsubheading 17.02 BIIshall also apply totheglucose andglucose syrup ofthepresent subheading
(17.02 BI).
(b)Theautonomous duty is:
— freefornon-decolourised molasses forthemanufacture offorage containing molasses ;
— 9%fornon-decolourised sugar cane molasses containing lessthan 63%byweight ofsucrose inthedrymatter ,forthemanufacture ofcoffee substitutes ;
— 19%fornon-decolourised molasses forthemanufacture ofcitric acid;
— 67%forflavoured orcoloured molasses .

9.12.85 Official Journal oftheEuropean Communities No L331/81
\\ Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
17.04
(cont'd )D. Other :
I.Containing nomilkfats orcontaining lessthan 1,5%byweight ofsuch
fats :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose )
b)Containing byweight ofsucrose (including invert sugar expressed as
sucrose ):
1.5%ormore but lessthan 30%
2.30%ormore butlessthan 40%
3.40%ormore butlessthan 50%:
aa)Containing nostarch
bb)Other
4.50%ormore but lessthan 60%
5.60%ormore butlessthan 70%
6.70%ormore butlessthan 80%
7.80%ormore but less than 90%
8.90%ormore20,7
+vc
20,7
+vc
20,7
+vc
20,7
+vc
20,7
+vc
20,7
+vc
20,7
+vc
20,7
+vc
20,7
+vc
20,7
+vc13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads
13
+vc
subject to
amax.
of27+ads

No L331/82 9.12.85 Official Journal oftheEuropean Communities\ Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
17.04
(cont 'dD. II.Other :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose )
b)Containing byweight ofsucrose (including invert sugar expressed as
sucrose ):20,7
+vc13
+vc
subject to
,amax.
of27+ads
1.5%ormore butless than 30% 20,7
+vc13
+vc
subject to
amax.
of27+ads
2.30%ormore butlessthan 50% 20,7
+vc13
+vc
subject to
amax.
of27+ads
3.50%ormore but less than 70% 20,7
+vc13
+vc
subject to
amax.
of27+ads
4.70%ormore 20,7
+vc13
+vc
subject to
amax.
of27+ads
[17.05 ]

9.12.85 Official Journal oftheEuropean Communities No L331/83
CHAPTER 18
COCOA AND COCOA PREPARATIONS
Notes
1.This Chapter does notcover thepreparations described inheading No19.02 ,19.08 ,22.02 ,22.09 or30.03
containing cocoa orchocolate .
2.Heading No18.06 includes sugar confectionery containing cocoa andsubject toNote 1ofthisChapter ,other food
preparations containing cocoa .
Additional Note
When imported intheform ofanassortment ,goods falling within subheading 18.06 Caretobeclassified according to
theaverage content insucrose andmilkfats oftheassortment asawhole .
- Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
18.01 Cocoa beans ,whole orbroken ,raworroasted 6,7 3
18.02 Cocoa shells ,husks ,skins andwaste 9 3
18.03 Cocoa paste (inbulk orinblock ),whether ornotdefatted 25 15
18.04 'Cocoa butter (fatoroil) 22 12
18.05 Cocoa powder ,unsweetened 27 16
18.06 Chocolate andother food preparations containing cocoa :
A.Cocoa powder ,nototherwise sweetened than bytheaddition ofsucrose ,
containing byweight ofsucrose :II.Less than 65% 29,6
+vc10
+vcIII.65%ormore butlessthan 80% 29,6
+vc10
+vcIIII.80%ormore 29,6
+vc .10
+vc
B.Ice-cream (notincluding ice-cream powder )andother ices : \
I.Containing nomilkfats orcontaining lessthan 3%byweight ofsuch
fats •22,3
+vc12
+vc
subject
toamax.
of27+ads

No L331/84 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 .2 3 4
18.06
(cont'd )B.II.Containing byweight ofmilkfats :
a)3%ormore butlessthan 7% 22,3
+vc12
+vc
subject
toamax.
of27+ads
b)7%ormore 22,3
+vc12
+vc
subject
toamax.
of27+ads
C.Chocolate andchocolate goods ,whether ornotfilled ;sugar confectionery
andsubstitutes therefor made from sugar substitution products ,containing
cocoa :
I.Containing nosucrose orcontaining lessthan 5%byweight ofsucrose
(including invert sugar expressed assucrose )
II.Other :.22,3
+vc12
+vc
subject
toamax.
of27+ads
a)Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fatsandcontaining byweight ofsucrose (including invert sugar
expressed assucrose ):
1.Less than 50% 22,3
+vc12
+vc
subject
toamax.
of27+ads
2.50%ormore ' 22,3
+vc12
+vc
subject
toamax.
of27+ads
b)Containing byweight ofmilkfats :
1.1,5%ormore butlessthan 3% 22,3
+vc12
+vc
subject
toamax.
of27+ads
2.3%ormore butlessthan 4,5% 22,3
+vc12
+vc
subject
toamax.
of27+ads
3.4,5%ormore butlessthan 6% 22,3
+vc12
+vc
subject
toamax.
of27+ads
4.6%ormore 22,3
+vc12
+vc
subject
toamax.
of27+ads

9.12.85 Official Journal oftheEuropean Communities No L331/85Il Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
18.06
(cont'd )D. Other :
I.Containing nomilkfats orcontaining lessthan 1,5%byweight ofsuch
fats :
a)Inimmediate packings ofanetcapacity of500 gorless 22,3
+vc12
+vc
subject
toamax.
of27+adsIb)Other 22,3 (a)
+vc—l II.Containing byweight ofmilkfats : I l a)1,5%ormore butnotmore than 6,5%:
1.Inimmediate packings ofanetcapacity of500gorless.... 22,3 (a)
+vc12
+vc
subject
toamax.
of27+adsI2.Other 22,3 (a)
+vc—
b)More than 6,5%butlessthan 26%:I1.Inimmediate packings ofanetcapacity of500 gorless.... 22,3
+vc12
+vcI2.Other 22,3 (a)
•+vc—
c)26%ormore :I1.Inimmediate packings ofanetcapacity of500 gorless.... 22,3
+vc12
+vcI2.Other 22,3 (a)
+vc—
(a)Duty suspended to19%foranindefinite period .

No L331/86 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 19
PREPARATIONS OFCEREALS ,FLOUR ORSTARCH ;PASTRYCOOKS 'PRODUCTS
Notes
1.This Chapter does notcover :
(a)Preparations offlour ,starch ormalt extract ,ofakind used asinfant food orfordietetic orculinary purposes ,
containing 50%ormore byweight ofcocoa (heading No18.06 );
(b)Biscuits orother articles made from flour orfrom starch ,specially prepared foruseasanimal feeding stuffs
(heading No23.07 );or
(c)Medicaments andother products ofChapter 30.
2.InthisChapter theexpression "flour "includes theflour offruits orofvegetables ,andproducts ofsuch flour areto
beclassified with similar products ofcereal flour .
Additional Note
When imported intheform ofanassortment ,goods falling within subheading 19.08 Baretobeclassified according to
theaverage content instarch ,sucrose andmilkfats oftheassortment asawhole .|| Rate ofduty
Heading
numberDescriptionAutonomous
o//o
orlevy
(L)Conventional
%
1 2 3 4
[19.01 ]
19.02 Malt extract ;preparations offlour ,meal ,starch ormalt extract ,ofakind used as
infant food orfordietetic orculinary purposes ,containing lessthan 50%by
weight ofcocoa :
A. Malt extract :
I.With adryextract content of90%ormore byweight
II.Other
B. Other :
I.Containing malt extract andnotlessthan 30%byweight ofreducing
sugars (expressed asmaltose )
II.Other :
a)Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats :
1.Containing lessthan 14%byweight ofstarch :
aa)Containing nosucrose orcontaining lessthan 5%by
weight 'ofsucrose (including invert sugar expressed as
sucrose
bb)Containing byweight ofsucrose (including invert sugar
expressed assucrose ):
11.5%ormore but lessthan 60%
22.60%ormore16,3
+vc
16,3
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc8
+vc
8
+vc
11
+vc
11
+vc
11
+vc
11
+vc

9.12.85 Official Journal oftheEuropean Communities No L331/87II Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4 •
19.02
(cont'd )
19.03B.II.a)2.Containing 14%ormore but lessthan 32%byweight of
starch :
aa)Containing nosucrose orcontaining lessthan 5%by
weight ofsucrose (including invert sugar expressed as
sucrose )
bb)Other
3.Containing 32%ormore butlessthan 45%byweight of
starch :
aa)Containing nosucrose orcontaining less.than 5% by
weight ofsucrose (including invert sugar expressed as
sucrose )
bb)Other
4.Containing 45%ormore butlessthan 65%byweight of
starch :
aa)Containing nosucrose orcontaining lessthan 5%by
weight ofsucrose (including invert sugar expressed as
sucrose
bb)Other
5.Containing 65%ormore butlessthan 80%byweight of
starch :
aa)Containing nosucrose orcontaining lessthan 5%by
weight ofsucrose (including invert sugar expressed as
sucrose )
bb)Other
6.Containing 80%ormore butlessthan 85%byweight of
starch :
aa)Containing nosucrose orcontaining lessthan 5%by
weight ofsucrose (including invert sugar expressed as
sucrose )
bb)Other
7.Containing 85%ormore byweight ofstarch
b)Containing byweight ofmilkfats :
1.1,5%ormore butlessthan 5%
2.5%ormore
Macaroni ,spaghetti andsimilar products :
A.Containing eggs
B. Other :
I.Containing nocommon wheat flour ormeal
II.Other19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
19,6
+vc
17,3
+vc
17,3
+vc
17,3
+vc11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
11
+vc
12
+vc
12
+vc
12
+vc

No L331/88 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
°//O
'1 2 3 4
19.04 Tapioca and sago ;tapioca and sago substitutes obtained from potato orother
starches 15,4
+vc10
+vc
19.05 Prepared foods obtained bytheswelling orroasting ofcereals orcereal products
(puffed rice,corn flakes andsimilar products ):
A. Obtained from maize
B.Obtained from rice
C. Other14,3
+vc
14,3
+vc
14,3
+vc .6
+vc
8
+vc
8
+vc
[19.06 ]
19.07 Bread ,ships 'biscuits and other ordinary bakers 'wares ,notcontaining added
sugar ,honey ,eggs ,fats,cheese orfruit ;communion wafers ,cachets ofakind
suitable forpharmaceutical use,sealing wafers ,ricepaper andsimilar products :
A.Crispbread
B. Matzos
C.Communion wafers ,cachets ofakind suitable forpharmaceutical use,
sealing wafers ,ricepaper andsimilar products
D.Other ,containing byweight ofstarch :
I. Less than 50%
II.50%ormore ....,24
+vc
20
+vc
19,5
+vc
26,5
+vc
26,5
+vc9
+vc
subject
toamax .
of24+adf
6
+vc
subject
toamax .
of20+adf
7
+vc
14
+vc
14
+vc
19.08 Pastry ,biscuits ,cakes andother finebakers 'wares ,whether ornotcontaining
cocoa inanyproportion :
A.Gingerbread andthelike,containing byweight ofsucrose (including invert
sugar expressed assucrose ):
I.Less than 30%
II.30%ormore but less than 50%
III.50%ormore29,2
+vc
29,2
+vc
29,2
+vc13
+vc
13
+vc
13
+vc

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/89
I-I Rate ofduty
Heading
numberDescriptionAutonomous
0//o
orlevy
(L)Conventional
%
1 2 3 4
19.08
(cont'd )B.Other :II.Containing nostarch orcontaining lessthan 5%byweight ofstarch ,and
containing byweight ofsucrose (including invert sugar expressed as
sucrose ):
a)Less than 70 % 29,2
+vc13
+vc
subject
toamax.
of35+ads
b)70% ormore 29,2
+vc13
+vc
subject
toamax.
of35+ads
II.Containing 5%ormore butlessthan 32% byweight ofstarch :
a)Containing nosucrose orcontaining lessthan 5% byweight of
sucrose (including invert sugar expressed assucrose ) 28
+vc13
+vc
subject
toamax.
of30+adf
b)Containing 5% .ormore butlessthan 30 %byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats 29,2
+vc13
+vc
subject
toamax.
of35+ads
2.Other 29,2
+vc13
+vc
subject
toamax.
of35+ads
c)Containing 30 %ormore butlessthan 40 %byweight ofsucrose
(including invert sugar expressed assucrose ):
/
1.Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats 29,2
+vc13
+vc
subject
toamax.
of35+ads
2.Other 29,2
+vc13
+vc
subject
toamax.
of35+ads
d)Containing 40%ormore byweight ofsucrose (including invert sugar
expressed assucrose ): s
1.Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats 29,2
+vc13
+vc
subject
toamax.
of35+ads

No L331/90 Official Journal oftheEuropean Communities9.12.85li Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
19.08
(cont'd )B.II.d)2.Other
III.Containing 32% ormore butlessthan 50% byweight ofstarch :
a)Containing nosucrose orcontaining lessthan 5% byweight of
sucrose (including invert sugar expressed assucrose ):29,2
+vc13
+vc
subject
toamax.
of35+ads
1.Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats ; 28
+vc13
+vc
subject
toamax.
of30+adf
2.Other 28
+vc13
+vc
subject
toamax.
of30+adfIb)Containing 5% ormore butlessthan 20% byweight ofsucrose
(including invert sugar expressed assucrose ): \
1.Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats .29,2
+vc13
+vc
subject
toamax.
of35+ads
2.Other 29,2
+vc13
.+vc
subject
toamax.
of35+adsIc)Containing 20%ormore byweight ofsucrose (including invert sugar
expressed assucrose ):
1.Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats 29,2
+vc13
+vc ■
subject
toamax.
of35+ads
2.Other 29,2
+vc13
+vc
subject
toamax.
of35+ads1 IV.Containing 50 %ormore butlessthan 65 %byweight ofstarch :Ia)Containing nosucrose orcontaining lessthan 5% byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats 28
+vc13
+vc
subject
toamax.
of30+adf

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/91||I Rate ofduty
Heading
number DescriptionAutonomous
0//o
orlevy
(L)Conventional
%
1 2 3 4
19.08
(cont'd )B.IV.a)2.Other ■!
b)Containing 5%ormore byweight ofsucrose (including invert sugar
expressed assucrose ):28
+vc13
+vc
subject
toamax.
of30+adf
1.Containing nomilkfats orcontaining lessthan 1,5%byweight of
such fats 29,2
+vc13
+vc
subject
toamax.
of35+ads
2.Other ; 29,2
+vc13
+vc
subject '
toamax.
of35+ads|| V.Containing 65 %ormore byweight ofstarch :
a)Containing nosucrose orcontaining lessthan 5% byweight of
sucrose (including invert sugar expressed assucrose ).- 28
+vc13
+vc
subject
toamax.
of30+adf
b)Other 29,2
+vc13
+vc
subject
toamax.
of35+ads

No L331/92 Official Journal oftheEuropean Communities9.12.85
CHAPTER 20
PREPARATIONS OFVEGETABLES ,FRUIT OROTHER PARTS OFPLANTS
Notes
1.This Chapter does notcover :
(a)Vegetables orfruit ,prepared orpreserved bytheprocesses specified inChapters 7and 8;or
(b)Fruit jellies ,fruit pastes orthelike intheform ofsugar confectionery (heading No17.04 )orchocolate
confectionery (heading No18.06 ).
2.The vegetables ofheadings Nos 20.01 and20.02 arethose which fallinheadings Nos 07.01 to07.05 when
imported inthestates provided forinthose headings .
3.Edible plants ,parts ofplants androots ofplants conserved insyrup (forexample ,ginger andangelica )aretobe
classified with thepreserved fruit falling under heading No20.06 ;roasted ground-nuts arealso tobeclassified in
heading No20.06 .
4.Tomato juice thedryweight content ofwhich is7%ormore istobeclassified under heading No20.02 .
Additional Notes
1.Forthepurposes ofsubheading 20.02 AI,thefollowing species ofmushrooms areregarded as"cultivated
mushrooms ":Agaricus spp,Volvaria esculenta ,Lentinus edodes ,Flammulina velutipes ,Pholiota aegerita ,Pholiota
nameko ,Pleurotus ostreatus ,Pleurotus florida ,Pleurotus pulmonarius ,Pleurotus cornucopiae ,Pleurotus abalonae ,
Pleurotus colombinus ,Pleurotus eringii ,Stropharia rugoso-annulata ,Tremalla fuciformis ,Auricularia
auricula-judae ,Auricularia polytricha ,Auricularia porphyria ,Coprinus comatus ,Rodopaxilus nudus ,Lepiota
pudica ,Lepiota personata ,Agrocyte aegerita ,Agrocyte cylindracea .
2.Thecontent ofvarious sugars expressed assucrose ("sugar content ")oftheproducts classified within thisChapter
corresponds tothefigure indicated byarefractometer (used inaccordance with themethod prescribed inAnnex III
toCouncil Regulation (EEC )No516/77of14March 1977 )atatemperature of20°Candmultiplied bythe
factor :
—0,93 inrespect ofproducts ofheading No20.06 ,or
—0,95 inrespect ofproducts oftheother headings .
3.Theproducts classified under heading No20.06 shall beconsidered as"containing added sugar "when the"sugar
content "thereof exceeds byweight thepercentages given hereunder ,according tothekind offruit concerned :
—pineapples andgrapes : 13% ,
—other fruits ,including mixtures offruit :9% .
4.Forthepurposes ofsubheading 20.06 BI,thefollowing expressions shall have themeanings hereby assigned to
them :
—"actual alcoholic strength bymass ":thenumber ofkilograms ofpure alcohol contained in100 kgofthe
product ,
—"%mas":thesymbol foralcoholic strength bymass .
5.Theadded sugar content ofproducts classified under heading No20.07 corresponds tothe"sugar content "lessthe
figures given hereunder ,according tothekind ofjuice concerned :
—lemon ortomato juice : 3,
—apple juice : 11, .
—grape juice : 15,
—other fruit orvegetable juices ,including mixtures ofjuices :13.
6.Forthepurposes ofsubheadings 20.07 AI,20.07 BIa)1and b)1:
—"unfermented andnotcontaining spirit "means grape juice (including grape must )with anactual alcoholic
strength byvolume ofnotmore than 1%vol;
—"actual alcoholic strength byvolume "means thenumber ofvolumes ofpure alcohol atatemperature of20°C
contained in100volumes oftheproduct atthat temperature .
7.Forthepurposes ofsubheadings 20.07 BIa)1aa)and20.07 BIb)1aa),"concentrated grape juice (including
grape must )"means grape juice (including grape must )forwhich thefigure indicated byarefractometer (used in
accordance with themethod prescribed inAnnex IIItoRegulation (EEC )No516/77)atatemperature of20°Cis
notlessthan 50,9 %.

9.12.85 Official Journal oftheEuropean Communities No L331/93
Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.01 Vegetables andfruit ,prepared orpreserved byvinegar oracetic acid,with or
without sugar ,whether ornotcontaining salt,spices ormustard :II A.Mango chutney 22 Free
B.Cucumbers andgherkins 22 22l.\C.Other 22 20
20.02 Vegetables prepared orpreserved otherwise than byvinegar oracetic acid :
A.MushroomsII I.Cultivated 23(a)—
II.Other 23 —
B.Truffles 20 18Il C.Tomatoes 18 18
D.Asparagus 22 22
E.Sauerkraut 20 —
F.Capers and olives 20II G.Peas ;beans inpod 24 24I-IH.Other ,including mixtures 24 22
20.03 Fruit preserved byfreezing ,containing added sugar :\
A.With asugar content exceeding 13 %byweight 26
+(L)26
+ads
B.Other 26 26
20.04 Fruit ,fruit-peel and parts ofplants ,preserved bysugar (drained ,glace or
crystallised ):li A.Ginger 25 Free
B.Other : \\
I.With asugar content exceeding 13% byweight 25
+(L)25
+ads
II.Other 25 25
20.05 Jams ,fruit jellies ,marmalades ,fruit puree and fruit pastes ,being cooked
preparations ,whether ornotcontaining added sugar :
A.Chestnut puree andpaste :
I.With asugar content exceeding 13% byweight 30
+(L)30
+adsIl II.Other 30 .30Il B.Jams andmarmalades ofcitrus fruit : I
I.With asugar content exceeding 30% byweight ' 30
+(L)25
+ads
II.With asugar content exceeding 13 %but not exceeding 30 %by
weight . 30
+(L)25
+adsII III.Other 30 27
C.Other : \
'I.With asugar content exceeding 30% byweight :
a)Plum purée andplum paste ,inimmediate packings ofanetcapacity
exceeding 100kg,forindustrial processing (b) 30 28
+ads
(a)Incertain conditions anadditional amount isprovided forinaddition tothecustoms duty .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/94 Official Journal oftheEuropean Communities9.12.85IlI Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy •
(L)Conventional
%
1 2 ' 3 4
20.05
(cont'd )
20.06
VC. I.b)Other
II.With asugar content exceeding 13% butnotexceeding 30% byweight
III.Other ;
Fruit otherwise prepared orpreserved ,whether ornotcontaining added sugar or
spirit :
A.Nuts (including ground-nuts ),roasted ,inimmediate packings ofanet
capacity :
I.Ofmore than 1kg .
II.Of1kgorless
B.Other :
I.Containing added spirit :
a)Ginger :
1.Ofanactual alcoholic strength bymass notexceeding 11,85%
mas
2.Other
b)Pineapples ,inimmediate packings ofanetcapacity :
1.Ofmore than 1kg:
aa)With asugar content exceeding 17% byweight
bb)Other
2.Of1kgorless :
aa)With asugar content exceeding 19% byweight
bb)Other
c)Grapes :
1.With .asugar content exceeding 13% byweight
2.Other
d)Peaches ,pears and apricots ,inimmediate packings ofanet
capacity :
1.Ofmore than 1kg:
aa)With asugar content exceeding 13% byweight :
11.Ofanactual alcoholic strength bymass notexceeding
11,85% mas
22.Other
bb)Other :
11.Ofanactual alcoholic strength bymass notexceeding
11,85% mas
22.Other
2.Of1kgorless :
aa)With asugar content exceeding 15% byweight
bb)Other30
+(L)
30
+(L)
30
17
22
32
32
32
+(L)
32
32
+(L)
32
32
+(L)
32
32
+(L)
32
+(L).
32
32
32
.+(L)
3230
+ads
30
+ads
30
14
16
20
30
+2ads
30

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/95
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.06
(cont'd )B.I.e)Other fruits :
1.With asugar content exceeding 9%byweight :
aa)Ofanactual alcoholic strength bymass not exceeding
11,85% mas
bb)Other
2.Other :
aa)Ofanactual alcoholic strength bymass not exceeding
11,85 %mas
bb)Other
f)Mixtures offruit :
1.With asugar content exceeding 9% byweight :
aa)Ofanactual alcoholic strength bymass not exceeding
11,85% mas
bb)Other
2.Other :
aa)Ofanactual alcoholic strength bymass not exceeding
11,85% mas
bb)Other
II.Not containing added spirit :
a)Containing added sugar ,inimmediate packings ofanetcapacity of
more than 1kg:
1.Ginger
2.Grapefruit segments
3.Mandarins (including tangerines and satsumas );Clementines ,
wilkings andother similar citrus hybrids
4.Grapes
5.Pineapples :
aa)With asugar content exceeding 17% byweight
bb)Other
6.Pears :
aa)With asugar content exceeding 13% byweight
bb)Other
7.Peaches andapricots :
aa)With asugar content exceeding 13% byweight
( bb)Other
8.Other fruits
9.Mixtures offruit :
aa)Mixtures inwhich nosingle fruit exceeds 50% ofthetotal
weight ofthefruits
bb)Other32
+(L)
32
+(L)
32
32
32
+(L)
32
+(L)
32
32
23
23
+(L)
23
+(L)
23
+(L)
23
+(L)
23
23
+(L)
23
23
+(L)
23
23
+(L)
23
+(L)
23
+(L)30
+2ads
30
30
+2ads
-30
Free
17
+2ads
21
+2ads
22
+2ads
22
+2ads
22
20 .
+2ads
20
22
+2ads
22
20v
+2ads
20
+2ads
20
+2ads

No L331/96 9.12.85Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.06
(cont'd )B.II.b)Containing added sugar ,inimmediate packings ofanetcapacity of
1kgorless :
1.Ginger
2.Grapefruit segments
3.Mandarins (including tangerines and satsumas );Clementines ,
wilkings andother similar citrus hybrids
4.Grapes
5.Pineapples :
aa)With asugar content exceeding 19% byweight
bb)Other
6.Pears :27
27
+(L)
27
' +(L)
27
+(L)
27
+(L)
27Free
17
+2ads
20
+2ads
24
+2ads
24
+2ads
24
aa)With asugar content exceeding 15% byweight
bb)Other
7.Peaches andapricots :
aa)With asugar content exceeding 15% byweight :
11.Peaches
22.Apricots
bb)Other :
11.Peaches
22.Apricots
8.Other fruits
9.Mixtures offruit :
aa)Mixtures inwhich nosingle fruit exceeds 50% ofthetotal
weight ofthefruits
bb)Other27
+(L)
■27
27
+(L)
27
+(L)
27
27
27
+(L)
27
+(L)
27
+(L)22
+2ads
22
22
+2ads
24
+2ads
22
24
24
+2ads
15
+2ads
22 .
+2ads
c)Not containing added sugar ,inimmediate packings ofanet
capacity :
1.Of4,5kgormore :•
aa)Apricots
bb)Peaches (including nectarines )andplums
cc)Pears
dd)Other fruits
ee)Mixtures offruit
2.Oflessthan 4,5kg
aa)Pears
bb)Other fruits andmixtures offruit17
19
23
23
23
.25
25(a)
(a)
21
(a)
(a)
21
23
[a)SeeAnnex .

Official Journal oftheEuropean Communities No L331/97 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4 .
20.07 Fruit juices (including grape must )andvegetable juices ,whether ornotcontaining
added sugar ,butunfermented andnotcontaining spirit :
A.Ofadensity exceeding 1,33 g/cm3at20°C:
I.Grape juice (including grape must ):
a)Ofavalue exceeding 22ECU per100kgnetweight
b)Ofavalue notexceeding 22ECU per100kgnetweight :50(a)
1.With anadded sugar content exceeding 30%byweight
2.Other50
+(L)(a)
.50(a)—
II.Apple andpear juice ;mixtures ofapple andpear juice :
a)Ofavalue exceeding 22ECU per100kgnetweight 42 —
b)Other
III.Other :42
+(L)"
II a)Ofavalue exceeding 30ECU per100kgnetweight 42 .—
b)Other 42
+(L)
B.Ofadensity of1,33 g/cm3orlessat20°C:
I.Grape ,apple andpear juice (including grape must );mixtures ofapple and
pear juice :
a)Ofavalue exceeding 18ECU per100kgnetweight :li 1.Grape juice (including grape must ): I
aa)Concentrated :
11.With anadded sugar content exceeding 30 %by
weight • 28(a) 28
+ads
22.Other 28(a) 28
+ads|| bb)Other : \
11.With anadded sugar content exceeding 30% by
weight 28(a) 28
+ads
22.Other .. 28(a) 28
+ads
2.Apple andpear juice :
aa)Containing added sugar 25 24
+ads
bb)Other .- 25 25
3.Mixtures ofapple andpear juice 25 —
b)Ofavalue of18ECU orlessper100kgnetweight :l.\ 1.Grape juice (including grape must ):\\ aa)Concentrated :
11.With anadded sugar content exceeding 30% by
weight28
+(L)(a)28
+ads
22.Other . 28(a) 28
+ads
(a)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

No L331/98 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional '
%
1 2 3 4
20.07
(cont 'd)B.I.b)1.bb)Other :
11.With anadded sugar content exceeding 30% by
weight
22.Other28
+(L)(a)
28(a)28
+ads
28
+ads
2.Apple juice :
aa)With anadded sugar content exceeding 30%byweight ..
bb)With anadded sugar content of30%orlessbyweight ..
cc)Not containing added sugar
3.Pear juice :
aa)With anadded sugar content exceeding 30% byweight ..
bb)With anadded sugar content of30% orlessbyweight ..
cc)Not containing added sugar
4.Mixtures ofapple andpear juice :
aa)With anadded sugar content exceeding 30% byweight ..
bb)Other25
+(L)
25'
25
25
+(L)
25
25
25
+(L)
2524
+ads
24
+ads
25
24
+ads
24
+ads
25
II.Other :
a)Ofavalue exceeding 30ECU per100kgnetweight :
1.Orange juice
2.Grapefruit juice
3.Lemon juice andother citrus fruit juices :
aa)Containing added sugar
bb)Other
4.Pineapple juice :
aa)Containing added sugar21
21
21
21
22 ,19
+ads
15 I+ads !
18
+ads
19
19
+ads
bb)Other 22 20
5.Tomato juice :
aa)Containing added sugar
bb)Other
6.Other fruit andvegetable juices :
aa)Containing added sugar
bb)Other
7.Mixtures :
aa)Ofcitrus fruit juices andpineapple juice :
11.Containing added sugar
22.Other '21
21
24
24
22
2220
+ads
21
21
+ads
22
19
+ads
20
(a)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

9.12.85 Official Journal oftheEuropean Communities No L331/99ll Rate ofduty
Heading
numberDescriptionAutonomous
0//o
orlevy
(L)Conventional
%
1 2 3 4
20.07
(cont'd )B.II.a)7.bb)Other :II11.Containing added sugar 24 21
+adsI22.Other 24 22I b)Ofavalue of30ECU orlessper100kgnetweight :ll 1.Orange juice : llIaa)With anadded sugar content exceeding 30%byweight ... 21
+(L) '19
+ads
bb)Other 21 19
+adsI 2.Grapefruit juice :Iaa)With anadded sugar content exceeding 30%byweight ... 21
+(L)15
+ads
bb)Other 21 15
+adsI 3.Lemon juice :Iaa)With anadded sugar content exceeding 30% byweight ... 21
+(L)18
+adsIIbb)With anadded sugar content of30%orlessbyweight ... 21 18
+ads
- cc)Not containing added sugar .* 21 19I 4.Other citrus fruit juices :llaa)With anadded sugar content exceeding 30%byweight ... '21
+(L)18
+adsIbb)With anadded sugar content of30%orlessbyweight ... 21 18
+adsIcc)Not containing added sugar 21 19I 5.Pineapple juice :\aa)With anadded sugar content exceeding 30% byweight ... 22
+(L)19
+ads|-Ibb)With anadded sugar content of30%orlessbyweight ... 22 19
+ads
cc)Not containing added sugar 22 20\ 6.Tomato juice :
- aa)Containing added sugar 21 20
+ads\bb)Other 21 21

No L331/100 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
20.07
(cont'd )B.II.b)7.Other fruit andvegetable juices :
aa)With anadded sugar content exceeding 30% byweight ..
bb)With anadded sugar content of30%orlessbyweight ..
cc)Not containing added sugar24
+(L)
24
2421
+ads
21
+ads
22
8.Mixtures : l
aa)Ofcitrus fruit juices andpineapple juice :
11.With anadded sugar content exceeding 30% by
weight
22.With ahadded sugar content of30% orless by
weight
33.Not containing added sugar22
+(L) '
22
2219
+ads
19
+ads
20
bb)Other :
11.With anadded sugar content exceeding 30% by
weight :
22.With anadded sugar content of30% orless by
weight
' 33.Not containing added sugar24
+(L)
24
2421
+ads
21
+ads
22

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/101
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1.This Chapter does notcover :
(a)Mixed vegetables ofheading No07.04 ;
(b)Roasted coffee substitutes containing coffee inany .proportion (heading No09.01 );
(c)Spices andother products ofheadings Nos 09.04 to09.10 ;
(d)Yeast putupasamedicament andother products ofheading No30.03 ;or
(e)Prepared enzyijies ofheading No35.07 .
2.Extracts ofthesubstitutes referred toinNote 1(b)above aretobeclassified inheading No21.02 .
3.For thepurposes ofheading No21.05 ,theexpression "homogenised composite food preparations "means
preparations ofakind used asinfant food orfordietetic purposes ,consisting ofafinely homogenised mixture of
twoormore basic ingredients such asmeat (including meat offal ),fish,vegetables andfruit .Fortheapplication of
thisdefinition ,noaccount istobetaken ofsmall quantities ofanyingredients which may beadded tothemixture
forseasoning ,preservation orother purposes .Such preparations may contain asmall quantity ofvisible pieces of
ingredients other than meat ,meat offal orfish .
Additional Notes
1.Forthepurposes ofsubheading 21.07 D,theexpression "prepared milk ,inpowder form ",means products having a
powdered milk content (calculated asthetotal milk protein ,lactose andmilkfat content )ofmore than 40%by
weight .
2.Forthepurposes ofsubheading 21.07 E,theterm "cheese fondues "shall betaken tomean preparations containing
12%ormore butlessthan 18%ofmilkfats andmade from melted cheese (Emmentaler andGruyere exclusively )
with theaddition ofwhite wine ,kirsch ,starch andspices andputupinimmediate packings ofanetcapacity of
1kgorless .
Entry under theaforementioned subheading isfurthermore subject totheproduction ofacertificate issued in
accordance with the'conditions laiddown bythecompetent authorities oftheEuropean Communities .
3.Forthepurposes ofsubheading 21.07 FIII,"isoglucose "means theproduct obtained from glucose oritspolymers
with acontent byweight inthedrystate ofatleast 10%fructose .
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 ' 3 4
[21.01 ]
21.02 Extracts ,essences orconcentrates ,ofcoffee ,teaormate andpreparations with a
basis ofthose extracts ,essences orconcentrates ;roasted chicory and other
roasted coffee substitutes andextracts ,essences andconcentrates thereof :
A.Extracts ,essences orconcentrates ofcoffee andpreparations with abasis of
those extracts ,essences orconcentrates 30 18
B.Extracts ,essences orconcentrates ofteaormate andpreparations with a
basis ofthose extracts ,essences orconcentrates 30 12

No L331/102 Official Journal oftheEuropean Communities9.12.85
Heading
numberDescriptionRate ofduty
Autonomous
°//o
orlevy
(L)Conventional
%
1 2 3 4
21.02 C.Roasted chicory andother roasted coffee substitutes :
(cont'd )I.Roasted chicory 18 —li II.Other 16,9 8IIII+v +v
D.Extracts ,essences and concentrates ofroasted chicory and other roastedIIIlli coffee substitutes : IIIIIl I.Ofroasted chicory 22 — l II.Other 16,9 (a)—
+v
21.03 Mustard flour andprepared mustard : 1li A.Mustard flour ,inimmediate packings ofanetcapacity :\
I.Of 1kgorless 10 8
II.Ofmore than 1kg 5 4
B.Prepared mustard 1 17 14
21.04 Sauces :mixed condiments andmixed seasonings :
A.Mango chutney ,liquid 20 Free
/ B.Sauces with abasis oftomato puree 20 16
C.Other 20 12
21.05 Soups andbroths ,inliquid ,solid orpowder form ;homogenised composite food
preparations :
A.Soups andbroths ,inliquid ,solid orpowder form
B.Homogenised composite food preparations22
2418
22
21.06 Natural yeasts (active orinactive );prepared baking powders :
A.Active natural yeasts :
I.Culture yeast
II.Bakers 'yeast :
a)Dried23
22,117
15
b)Other » 22,1 15
III.Other 31 23
B.Inactive natural yeasts :
I.Intablet ,cube orsimilar form ,orinimmediate packings ofanetcapacity
of1kgorless
II.Other :...17
1013
8
C.Prepared baking powders 19 9,5
(a)Duty suspended to14% foranindefinite period .

9.12.85Official Journal oftheEuropean CommunitiesNo L331/103\I Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.07 Food preparations notelsewhere specified orincluded :
A.Cereals ingrain orearform ,pre-cooked orotherwise prepared :
I.Maize •
II.Rice
III.Other20,8
+v
20,8
+v
20,8
+v8
+v
13
+v
13
+v
B.Ravioli ,macaroni ,spaghetti andsimilar products ,notstuffed ,cooked ;the
foregoing preparations ,stuffed ,whether ornotcooked :
I.Not stuffed ,cooked :
a)Dried
b)Other
II.Stuffed :
a)Cooked
b)Other20,8
+v
20,8
+v
20,8
.+v
20,8
+v10
+v
10
+v
13
+v
13
+v
C.Ice-cream (notincluding ice-cream powder )andother ices :
I.Containing nomilkfats orcontaining lessthan 3% byweight ofsuch
fats
II.Containing byweight ofmilkfats :
a)3%ormore butlessthan 7%
b)7%ormore20,8
+v
20,8
+v
20,8
+v13
+v
!3
+v
13
+v
D.Prepared yoghourt ;prepared milk ,inpowder form ,foruseasinfants 'food or
fordietetic orculinary purposes :
I.Prepared yoghourt :
a)Inpowder form ,containing byweight ofmilkfats :
1.Less than 1,5%
2.1,5%ormore
b)Other ,containing byweight ofmilkfats :
1.Less than 1,5%
2.1,5% ormore butlessthan 4%
3.4% ormore20,8
+v
20,8
+v
20,8
+v
20,8
+v
20,8
+v13
+v
13
+v
13
+v
13
+v
13
+v
II.Other ,containing byweight ofmilkfats :
a)Less than 1,5%andcontaining byweight ofmilk proteins (nitrogen
content x6,38 ):
1.Less than 40%
2.40% ormore but less than 55%20,8
+v
20,8
+v13
+v
13
,+v

No L331/104 Official Journal oftheEuropean Communities9.12.85
Heading
number DescriptionRate ofduty
Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.07 D.II.a)3.55% ormore butlessthan 70% 20,8 13
(cont'd )l +v +v
4.70% ormore 20,8 13 I +v +v \ b)1,5%ormore 20,8 13 \+v +v\ E.Cheese fondues 20,8 *3 l II +v +v I subject toIl l amax.ll Ili of35ECUII III per100kgIl
net
F.Flavoured orcoloured sugar syrups : l
I.Lactose syrup 67(L)—
II.Glucose syrup andmaltodextrine syrup . 67(L)—|| III.Isoglucose syrups 67(L)—liIV.Other 67(L)—
G.Other :
I.Containing nomilkfats orcontaining lessthan 1,5%byweight ofsuch \\Ilfats : lll
a)Containing nosucrose orcontaining lessthan 5% byweight ofIll.\ sucrose (including invert sugar expressed assucrose ):\Il
1.Containing nostarch orcontaining lessthan 5% byweight of\IIlstarch 25 20
2.Containing byweight ofstarch : I \ aa)5%ormore butlessthan 32% ■ 20,8 13\\+v +vli bb)32%ormore butlessthan 45% 20,8 13 \+v +v\\ cc)45%ormore 20,8 13
+v +v
b)Containing 5% ormore butlessthan 15% byweight ofsucrosel l(including invert sugar expressed assucrose ):II 1.Containing nostarch orcontaining lessthan 5% byweight ofll
starch 20,8 13 l+v +vIl 2.Containing byweight ofstarch :li aa)5% ormore butlessthan 32% 20,8 13Il+v +v
bb)32% ormore butlessthan 45% 20,8 13IlI+v +vII cc)45%ormore 20,8 13
+v +v

9.12.85Official Journal oftheEuropean CommunitiesNo L331/105\\\ Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.07
(cont'd )G.I.c)Containing 15%ormore butlessthan 30%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Containing byweight ofstarch :
aa)5%ormore butlessthan 32%
bb)32%ormore butlessthan 45%
cc)45%ormore20,8
+v
20,8
+v
20,8
+v
20,8
+v13
+v
13
+v
13
+v
13
+v
d)Containing 30%ormore butlessthan 50%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Containing byweight ofstarch :
aa)5%ormore butlessthan 32%
bb)32%ormore20,8
+v
20,8
+v
20,8
+v13
+v
13
+v
13
+v
e)Containing 50%ormore butlessthan 85%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Other20,8
+v
20,8
+v13
+v
13
+v
f)Containing 85%ormore byweight ofsucrose (including invert sugar
expressed assucrose ) 20,8
+v13
+v
■II.Containing 1,5%ormore butlessthan 6%byweight ofmilkfats :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Containing byweight ofstarch :
aa)5%ormore butlessthan 32%
bb)32%ormore butlessthan 45%
cc)45%ormore20,8
+v
20,8
+v
20,8
+v
20,8
+v13
+v
13
+v
13
+v
13
+v

No L331/106 Official Journal oftheEuropean Communities9.12.85II Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.07
(cont'd )G. II.b)Containing 5%ormore butlessthan 15%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Containing byweight ofstarch :
aa)5%ormore butlessthan 32% <
bb)32%ormore20,8
+v
20,8
+v
20,8
+v13
+v
13
+v
13
+v
c)Containing 15%ormore butlessthan 30%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Containing byweight ofstarch :
aa)5%ormore butlessthan 32%
bb)32%ormore20,8
+v
20,8
+v
20,8
+v13
+v
13
+v
13
+v
d)Containing 30%ormore butlessthan 50%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Other20,8
+v
20,8
+v13
+v
13
+v
e)Containing 50%ormore byweight ofsucrose (including invert sugar
expressed assucrose ) 20,8
+v13
+v
III.Containing 6%ormore butlessthan 12%byweight ofmilkfats :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Containing byweight ofstarch :
aa)5%ormore butlessthan 32%
bb)32%ormore20,8
+v
20,8
+v
20,8
+v13
+v
13
+v
13
+v
b)Containing 5%ormore butlessthan 15%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch
2.Other20,8
+v
20,8
+v13
+v
13
+v

/
9.12.85 Official Journal oftheEuropean Communities NoL331/107\\ Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.07
(cont'd )G.III.c)Containing 15%ormore butlessthan 30%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch 20,8
+v13
+v
2.Other 20,8
+v13
+v
d)Containing 30%ormore butlessthan 50%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch 20,8
+v13
+v
2.Other 20,8
+v13
+v
e)Containing 50%ormore byweight ofsucrose (including invert sugar
expressed assucrose ) 20,8
+v13
+v
IV.(Containing 12%ormore butlessthan 18%byweight ofmilkfats :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch 20,8
+v13 .
+v
2.Other 20,8
+v13
+v
b)Containing 5%ormore butlessthan 15%byweight ofsucrose
(including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch 20,8
+v13
+v
2.Other 20,8
+v1.3
+v
c)Containing 15%ormore byweight ofsucrose (including invert sugar
expressed assucrose ) 20,8
+v13
+v
V.Containing 18%ormore butlessthan 26%byweight ofmilkfats :
a)Containing nosucrose orcontaining lessthan 5%byweight of
sucrose (including invert sugar expressed assucrose ):
1.Containing nostarch orcontaining lessthan 5%byweight of
starch 20,8
+v13
+v
2.Other 20,8
+v13
+v
b)Containing 5%ormore byweight ofsucrose (including invert sugar
expressed assucrose ) 20,8
+v13
+v

No L331/108 Official Journal oftheEuropean Communities9.12.85
Heading
numberDescriptionRate ofduty
Autonomous
%
orlevy
(L)Conventional
%
1 2 3 4
21.07 G.VI.Containing 26% ormore butlessthan '45% byweight cfmilkfats :
(cont'd )a)Containing nosucrose orcontaining lessthan 5% byweight ofIIIl || sucrose (including invert sugar expressed assucrose ):||l || 1.Containing nostarch orcontaining lessthan 5%byweight ofIIIII starch 20,8 13III +v +vII 2.Other 20,8 13||I+v +vI b)Containing 5%ormore butlessthan 25%byweight ofsucroseI ||(including invert sugar expressed assucrose ): IlI || 1.Containing nostarch orcontaining lessthan 5%byweight ofIIIlII starch 20,8 13
+v +vli 2.Other 20,8 13
+v +v
c)Containing 25% ormore byweight ofsucrose (including invertII sugar expressed assucrose ).. 20,8 13||+v +v
VII .Containing 45%ormore butlessthan 65%byweight ofmilkfats :|
a)Containing nosucrose orcontaining lessthan 5% byweight ofII sucrose (including invert sugar expressed assucrose ):IIIl >.'•1.Containing nostarch orcontaining lessthan 5%byweight ofII
starch 20,8 13I,l +v +v
2.Other 20,8 13 \+v +v|| b)Containing 5%ormore byweight ofsucrose (including invert sugarli expressed assucrose ): IIII 1.Containing nostarch orcontaining lessthan 5%byweight ofI\II starch 20,8 13II +v +vI.! 2.Other 20,8 ,13Il+v +v|| VIII .Containing 65% ormore butlessthan 85% byweight ofmilkfats :li a)Containing nosucrose orcontaining lessthan 5%byweight oflII sucrose (including invert sugar expressed assucrose ) 20,8 13 l +v +vII b)Other 20,8 13II+v +v|| IX.Containing 85%ormore byweight ofmilkfats 20,8 13
+v +v

9.12.85 Official Journal oftheEuropean Communities No L331/109
CHAPTER 22
BEVERAGES ,SPIRITS AND VINEGAR
Notes
1.This Chapter does notcover :
(a)Seawater (heading No25.01 );
(b)Distilled andconductivity water andwater ofsimilar purity (heading No28.58 );
(c)Acetic acidofaconcentration exceeding 10%byweight ofacetic acid (heading No29.14 ),
(d)Medicaments ofheading No30.03 ;or
(e)Perfumery ortoilet preparations (Chapter 33).
2.Forthepurposes ofheadings Nos22.08 and22.09 ,thealcoholic strength istobetaken tobethealcoholic strength
byvolume atatemperature of20°C.
"%vol"isthesymbol foralcoholic strength byvolume .
Additional Notes
1.Forthepurposes ofheadings Nos22.04 ,22.05 and22.06 andsubheading 22.07 A:
(a)"actual alcoholic strength byvolume "means thenumber ofvolumes ofpure alcohol contained atatemperature
of20°Cin100volumes oftheproduct atthattemperature ;
(b)"potential alcoholic strength byvolume "means thenumber ofvolumes ofpure alcohol atatemperature of
20°Ccapable ofbeing produced bytotalfermentation ofthesugars contained in100volumes oftheproduct at
that temperature ;
(c)"total alcoholic strength byvolume "means thesum oftheactual andpotential alcoholic strengths ;
(d)"natural alcoholic strength byvolume "means thetotal alcoholic strength byvolume ofaproduct before any
enrichment ;
(e)"%vol"isthesymbol foralcoholic strength byvolume .
2.For thepurposes ofheading No22.04 "grape must infermentation "means theproduct derived from the
fermentation ofgrape must ,having anactual alcoholic strength byvolume ofmore than 1%voland lessthan
three-fifths ofitstotal alcoholic strength byvolume .
3.Forthepurposes ofheading No22.05 :
A."Sparkling wine "(subheading 22.05 A)means aproduct having anactual alcoholic strength ofnotlessthan
8,5%vol,obtained :
—either byfirst orsecond alcoholic fermentation offresh grapes ,grape must orwine ,andreleasing ,when the
container isopened ,carbon dioxide derived exclusively from thefermentation ,
—orfrom wine ,andreleasing ,when thecontainer isopened ,carbon dioxide derived wholly orpartly from the
addition ofthisgas,
andhaving ,when keptatatemperature of20°Cinclosed containers ,anexcess pressure duetocarbon dioxide
insolution ofnotlessthan 3bar .
B."Total dryextract "means thecontent ingrams perlitreofallthesubstances inaproduct which ,under given
physical conditions ,donotvolatilise .
Thetotal dryextract must bedetermined with thedensimeter at20°C.
C.(a)Thepresence intheproducts falling within subheading 22.05 Cofthequantities oftotal dryextract perlitre
indicated inI,IIIIIandIVbelow does notaffect their classification :
I.Products ofanactual alcoholic strength byvolume ofnotmore than 13%vol:90gorlessoftotal
extract perlitre;
II.Products ofanactual alcoholic strength byvolume ofmore than 13%volbutnotmore than 15%vol:
130gorlessoftotal dryextract perlitre;

No L331/110Official Journal oftheEuropean Communities9.12.85
III.Products ofanactual alcoholic strength byvolume ofmore than 15% volbutnotmore than 18% vol:
130gorlessoftotal dryextract perlitre;
IV.Products ofanactual alcoholic strength byvolume ofmore than 18% volbutnotmore than 22%vol:
330gorlessoftotal dryextract perlitre .
Products with atotal dryextract exceeding themaximum quantity shown above ineach category aretobe
classified inthenext following category ,except thatifthetotal dryextract exceeds 330gperlitre the
products aretobeclassified insubheading 22.05 CV.
(b)Theabove rules donotapply toproducts falling within subheadings 22.05 CIIIa)1,b)1and b)2and
22.05 CIVa)1,b)1and b)2.
4.Subheading 22.05 Cshall betaken toinclude :
(a)Grape must with fermentation arrested bytheaddition ofalcohol ,that istosayaproduct :
—having anactual alcoholic strength byvolume ofnotlessthan 12% volbutlessthan 15% vol,and
—obtained bytheaddition tounfermented grape must having anatural alcoholic strength byvolume ofnot
lessthan 8,5% volofaproduct derived from thedistillation ofwine ;
(b)Wine fortified fordistillation ,that istosayaproduct :
—having anactual alcoholic strength byvolume ofnotlessthan 18%volbutnotmore than 24% vol,
—obtained exclusively bytheaddition towine containing noresidual sugar ofanunrectified product derived
from thedistillation ofwine and having amaximum actual alcoholic strength byvolume of86%vol,
and
—having amaximum volatile acidity of2,40 g/litre,expressed asacetic acid;
(c)Liqueur wine ,that istosayaproduct :
—having atotal alcoholic strength byvolume ofnotlessthan 17,5%volandanactual alcoholic strength by
volume ofnotlessthan 15% volbutnotmore than 22%vol,and
—obtained from grape must orwine ,which must come from vine varieties approved inthethird country of
origin fortheproduction ofliqueur wine andhave aminimum natural alcoholic strength byvolume of12%
vol,
—byfreezing ,or
—bytheaddition during ofafter fermentation
—ofaproduct derived from thedistillation ofwine ,or
—ofconcentrated grape must or,inthecaseofcertain quality liqueur wiries appearing onalisttobe
adopted ofwines forwhich such practice istraditional ,ofgrape must concentrated bydirect heat ,
which ,apart from thisoperation ,corresponds tothedefinition ofconcentrated grape must ,or
—ofamixture ofthese products .
However ,certain quality liqueur wines appearing onalisttobeadopted may beobtained from unfermented
fresh grape must which does notneed tohave aminimum natural alcoholic strength byvolume of12% vol.
5.Forthe .purposes ofsubheading 22.07 A,theexpression "piquette "means theproduct obtained bythefermentation
ofuntreated grape marc macerated inwater orbytheextraction offermented grape marc with water .
6.Forthepurposes ofsubheading 22.07 BI,thefollowing areregarded as"sparkling ":
—fermented beverages inbottles with "mushroom "stoppers held inplace bytiesorfastenings ;
—fermented beverages otherwise putup,with anexcess pressure ofnotlessthan 1,5bar,measured ata
temperature of20°C.
7.Forthepurposes ofsubheading 22.10 A,theexpression "wine vinegar "means vinegar obtained exclusively by
acetous fermentation ofwine andhaving atotal acidity ofnotlessthan 60g/litre,expressed asacetic acid .

9.12.85 Official Journal oftheEuropean Communities No L331/111Il Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
22.01 Waters ,including spawaters andaerated waters ;iceandsnow :
A.Spawaters ,natural orartificial ;aerated waters 8• 4
B. Other Free Free
22.02 Lemonade ,flavoured spawaters and flavoured aerated waters ,and other
non-alcoholic beverages ,notincluding fruit andvegetable juices falling within
heading No20.07 :
A.Notcontaining milk ormilkfats .
B.Other ,containing byweight ofmilkfats :
I.Less than 0,2%
II.0,2%ormore butlessthan 2%
III.2%ormore20
12,7
+v
12,7
+v
12,7
+v15
8
+v
8
+v
8
+v
22.03 Beer made from malt 30 24
22.04 Grape must ,infermentation orwith fermentation arrested otherwise than bythe
addition ofalcohol 40(a)—
22.05 Wine offresh grapes ;grape must with fermentation arrested bytheaddition of
alcohol :
A.Sparkling wine
B.Wine other than that referred toinAinbottles with "mushroom "stoppers
held inplace bytiesorfastenings ;wine otherwise putupwith anexcess
pressure duetocarbon dioxide insolution ofnotlessthan 1barbutlessthan
3bar,measured atatemperature of20°C
C. Other :
I.Ofanactual alcoholic strength byvolume notexceeding 13%vol,in
containers holding :
a)Two litres orless
b)More than two litres
II.Ofanactual alcoholic strength byvolume exceeding 13%volbutnot
exceeding 15%vol,incontainers holding :
a)Two litres orless
b)More than two litres
III.Ofanactual alcoholic strength byvolume exceeding 15%volbutnot
exceeding 18%vol,incontainers holding :
a)Two litres orless :
1.Port ,Madeira ,sherry ,Tokay (Aszu and Szamorodni )and
Setubal muscatel (c)
2.Other40ECU
perhi(a)
40ECU
perhi(a)
14.5 ECU
perhi(a)(b)
10,9 ECU
perhi(a)(b)
16,9 ECU
perhi(a)(b)
13,3 ECU
perhi(a)(b)
18,1 ECU
perhi(b)
20.6 ECU
perhi(a)(b)10,9 ECU
perhi(b)
13,3 ECU
perhi(b)
16,3 ECU
perhi(b)
(a)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .
(b)Theexchange ratetobeapplied inconverting intonational currencies theunitofaccount inwhich thecustoms duty isexpressed shall ,notwithstanding General Rule C3
contained inPart 1,'Section I,betherepresentative rate,ifsuch rate isfixed forthepurposes ofthecommon agricultural policy .
(c)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/112 Official Journal oftheEuropean Communities9.12.85II Rate ofduty
Heading
numberDescriptionAutonomous
0//0
orlevy
. (L)Conventional
%
1 .2 3 4
22.05
(cont'd )C.III.b)More than two litres :
1.Port ,Madeira ,sherry andSetubal muscatel (a)
2.Tokay (Aszu andSzamorodni )(a)14,5 ECU
perhi(b)
14,5 ECU
perhi(b)13,3 ECU
perhi(b)
3.Other 16,9 ECU
perhi(b)(c)—
IV.Ofanactual alcoholic strength byvolume exceeding 18% volbutnot
exceeding 22% vol,incontainers holding :
a)Two litres orless :
1.Port ,Madeira ,sherry ,Tokay (Aszu and Suzamorodni )and
Setubal muscatel (a)
2.Other
b)More than two litres :19,3 ECU
perhi(b)
23ECU
perhi(b)(c)17,5 ECU
perhi(b)
23ECU
perhi(b)
1.Port ,Madeira ,sherry andSetubal muscatel (a)
2.Tokay (Aszu andSzamorodni )(a)
3.Other15,7 ECU
.perhi(b)
15,7 ECU
perhi(b)
23ECU
perhi(b)(c)14,5 ECU
perhi(b)
23ECU
perhi(b)
V.Ofanactual alcoholic strength byvolume exceeding 22% vol,in
containers holding :
a)Two litres orless
b)More than two litres1,93 ECU
perhi
per%vol
ofalcohol
+12,1 ECU
perhi(b)(c)
1,93 ECU
perhi
per%vol
ofalcohol
(b)(c)—
22.06 Vermouths ,andother wines offresh grapes flavoured with aromatic extracts :
A.Ofanactual alcoholic strength byvolume of18% volorless,incontainers
holding :
I.Two litres orless
II.More than two litres17ECU
perhi
14ECU
perhi
B.Ofanactual alcoholic strength byvolume exceeding 18% volbutnot
exceeding 22% vol,incontainers holding :
I.Two litres orless
II.More than two litres19ECU
perhi
16ECU
perhi—
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Theexchange ratetobeapplied inconverting intonational currencies theunitofaccount inwhich thecustoms duty isexpressed shall ,notwithstanding General Rule C3
contained inPart 1,Section I,betherepresentative rateifsuch rate isfixed forthepurposes ofthecommon agricultural policy .
(c)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

9.12.85 Official Journal oftheEuropean Communities No L331/113I Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
1 %
1 2 3 4
22.06
(cont'd )C.Ofanactual alcoholic strength byvolume exceeding 22%vol,incontainers
holding :
I.Two litres orless 1,60 ECU
perhi
per%vol
ofalcohol
+10ECU
perhi—
II.More than two litres 1,60 ECU
perhi
per%vol
ofalcohol—
22.07 Other fermented beverages (forexample ,cider ,perry andmead ):
A.Piquette
B. Other :
I.Sparkling
II.Still ,incontainers holding :1,60 ECU
perhi
per%vol
ofalcohol
subject
toamin.
of9ECU
perhi(a)
30ECU
perhi
a)Two litres orless 12ECU
perhi—
22.08b)More than two litres
Ethyl alcohol orneutral spirits ,undenatured ,ofanalcoholic strength of80%
volorhigher ;denatured spirits (including ethyl alcohol andneutral spirits )ofany
strength :9ECU
perhi
A.Denatured spirits (including ethyl alcohol and neutral spirits )ofany
strength 16ECU
perhi—
22.09B.Ethyl alcohol orneutral spirits ,undenatured ,ofanalcoholic strength of
80%volorhigher
Spirits (other than those ofheading No22.08 );liqueurs andother spirituous
beverages ;compound alcoholic preparations (known as"concentrated extracts ")
forthemanufacture ofbeverages :
A.Spirits (other than those ofheading No22.08 ),incontainers holding :30ECU
perhi—
I.Two litres orless ;
II.More than two litres1,60 ECU
perhi
per%vol
ofalcohol
+10ECU
perhi
1,60 ECU
-perhi
per%vol
ofalcohol(b)
(b)
(a)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .
(b)SeeAnnex .

No L331/114 Official Journal oftheEuropean Communities 9.12.85
,Rate ofduty
Heading
number DescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
22.09
(cont'd )B.Compound alcoholic preparations (known as"concentrated extracts ")forthe
manufacture ofbeverages :
I.Aromatic bitters ofanalcoholic strength of44,2 to49,2 %vol
containing from 1,5to6%byweight ofgentian ,spices andvarious
ingredients andfrom 4to10%ofsugar ,incontainers ofacapacity of
0,5litre orless '
II.Other
C.Spirituous beverages :
I.Rum ,arrack andtafia ,incontainers holding :
a)Two litres orless
b)More than two litres
II.Gin,incontainers holding :
a)Two litres orless
b)More than two litres
III.Whisky :
a)Bourbon whiskey ,incontainers holding (a):
1.Two litres orleps
2.More than two litres30
subject
toamin.
of1,60 ECU
pephi
per%vol
ofalcohol
30
subject
toamin.
of1,60 ECU
perhi
per%vol
ofalcohol
a,10ECU
perhi
per%vol
ofalcohol
+10ECU
perhi
1,10 ECU
perhi
per%vol
ofalcohol
1,20 ECU
perhi
per%vol
ofalcohol
+10ECU
perhi
1,20 ECU
perhi
per%vol
ofalcohol
1,20 ECU
perhi
per%vol
ofalcohol
+10ECU
perhi
1,20 ECU
perhi
per%vol
ofalcoholFree
27
subject
toamin.
of1,60 ECU
perhi
per%vol
ofalcohol
1ECU
perhi
per%vol
ofalcohol
+5ECU
perhi
1ECU
perhi
per%vol
ofalcohol
1ECU
perhi
per%vol
ofalcohol
+5ECU
perhi
1ECU
perhi
per%vol
ofalcohol
0,40 ECU
perhi
per%vol
ofalcohol
+3ECU
perhi
0,40 ECU
perhi.
per%vol
ofalcohol
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/115||| Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
22.09
(cont'd )C.III.b)Other ,incontainers holding :
1.Two litres orless 1,20 ECU -
perhi
per%vol
ofalcohol
+10ECU
perhi0,40 ECU
perhi
per%vol
ofalcohol
+3ECU
perhi
2.More than two litres 1,20 ECU
perhi
per%vol
ofalcohol0,40 ECU
perhi
per%vol
ofalcohol
IV.Vodka with analcoholic strength of45,4 %volorlessandplum ,pear
orcherry spirit (excluding liqueurs ),incontainers holding :
a)Two litres orless 1,60 ECU
perhi
per%vol
ofalcohol
+10ECU
perhi1,30 ECU
perhi
per%vol
ofalcohol
+5ECU
perhi
b)More than two litres 1,60 ECU
perhi
per%vol
ofalcohol1,30 ECU
perhi
per%vol
ofalcohol
V.Other ,incontainers holding :
a)Two litres orless 1,60 ECU
perhi
per%vol
ofalcohol
+10ECU
perhi(a)
(b)More than two litres 1,60 ECU
perhi
per%vol
ofalcohol(a)
22.10 Vinegar andsubstitutes forvinegar :
A.Wine vinegar ,incontainers holding :
I.Two litres orless
II.More than two litres8ECU
perhi(b)
6ECU
perhi(b)—|| B.Other ,incontainers holding :
I.Two litres orless
II.More than two litres8ECU
perhi
6ECU
perhi—
(a)SeeAnnex .
(b)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

No L331/116 Official Journal oftheEuropean Co/nmunities 9.12.85
CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ;PREPARED ANIMAL FODDER
Additional Notes
1.Forthepurposes ofsubheadings 23.OSAand23.06 AI,thefollowing expressions shall have themeanings hereby
assigned tothem :
—"actual alcoholic strength bymass ":thenumber ofkilograms ofpure alcohol contained in100 kgofthe
product ;
—"potential alcoholic strength bymass ":thenumber ofkilograms ofpure alcohol capable ofbeing produced by
total fermentation ofthesugars contained in100kgoftheproduct ;
—"total alcoholic strength bymass ":thesum oftheactual andpotential alcoholic strengths bymass ;
—"%mas":thesymbol foralcoholic strength bymass .
2.Forthepurposes ofsubheading 23.07 B,theexpression "milk products "means theproducts falling within headings
Nos 04.01 ,04.02 ,04.03 and04.04 andwithin subheadings 17.02 Aand21.07 FI.| Rate ofduty
Heading
numberDescriptionAutonomous
0//0
orlevy
(L)Conventional
%
1 2 3 4
23.01 Flours and meals ,ofmeat ,offals ,fish,crustaceans ormolluscs ,unfit forhuman
consumption ;greaves :lA.Flours andmeals ofmeat andoffals ;greaves 4 Free
B.Flours andmeals offish,crustaceans ormolluscs 5 2
23.02 Bran ,sharps andother residues derived from thesifting ,milling orworking of
cereals orofleguminous vegetables :
A. Ofcereals :
I.Ofmaize orrice :
a)With astarch content notexceeding 35%byweight
b)Other21(L)
21 (L)—
11.Ofother cereals :
a)Ofwhich thestarch content does notexceed 28%byweight ,and
ofwhich theproportion thatpasses through asieve with anaperture
of0,2mm does notexceed 10%byweight oralternatively the
proportion that passes through the sieve has anash content ,
calculated onthe .dryproduct ,equal toormore than 1,5%by
weight • 121 (L)
b)Other 21(L)—
B.Ofleguminous vegetables 8&

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/117li Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
2 3 4
23.03 Beet-pulp ,bagasse andother waste ofsugar manufacture ;brewing anddistilling
dregs andwaste ;residues ofstarch manufacture andsimilar residues :
A.Residues from themanufacture ofstarch from maize (excluding concentrated
steeping liquors ),ofaprotein content ,calculated onthedryproduct :|| I.Exceeding 40%byweight 27(L)—Il II.Not exceeding 40%byweight Free Freell B.Other :,ll I.Beet-pulp ,bagasse andother waste ofsugar manufacture Free Free
II.Other Free Free
23.04 Oil-cake and other residues (except dregs )resulting from theextraction of
vegetable oils:
A.Oil-cake andother residues resulting from theextraction ofolive oil:-
l.I I.Containing 3%orlessbyweight ofolive oil Free—li II.Containing more than 3%byweight ofolive oil Free .(L)—
B.Other Free Free
23.05 Wine lees;argol :
A.Wine lees :
I.Having atotal alcoholic strength bymass notexceeding 7,9%masanda
drymatter content notlessthan 25%weight Free (a)—
II.Other 2,03 ECU
perkg
oftotal .
alcohol (a)
B.Argol Free
23.06 Products ofvegetable origin ofakind used foranimal food ,notelsewhere
specified orincluded :
A.Acorns ,horse chestnuts andpomace ormarc offruit :
I.Grape marc :
a)Having atotal alcoholic strength bymass notexceeding 4,3%mas
andadrymatter content notless ,than 40%byweight . Free (a) Free
b)Other 2,03 ECU
perkg
oftotal
alcohol (a)IIII.Other Free Free
B.Other 4 2
(a)Incertain conditions acountervailing taxisprovided forinrespect ofcertain products inaddition tothecustoms duty .

No L331/118 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%
orlevy
(L)Conventional
%
1 2 3 4
23.07 Sweetened forage ;other preparations ofakind used inanimal feeding :II
A. Fish ormarine mammal solubles 9 6
B.Other ,containing starch ,glucose ,glucose syrup ,maltodextrine or
maltodextrine syrup ,falling within subheadings 17.02 Band21.07 FII,or
milk products : \
■ I.Containing starch ,glucose ,glucose syrup ,maltodextrine or
maltodextrine syrup : 1
a)Containing nostarch orcontaining 10%orless byweight of
starch :
1.Containing nomilk products orcontaining lessthan 10%by
weight ofsuch products
2.Containing notlessthan 10%butlessthan 50%byweight of
milk products
3.Containing notlessthan 50%butlessthan 75%byweight of
milk products
4.Containing notlessthan 75%byweight ofmilk products ..15(L)
15(L)
15(L)
15(L)—
b)Containing more than 10%butnotmore than 30%byweight of
starch : \I
1.Containing nomilk products orcontaining lessthan 10%by
weight ofsuch products
2.Containing notlessthan 10%butlessthan 50%byweight of
milk products
3.Containing notlessthan 50%byweight ofmilk products ..15(L)
15(L)
15(L)—
c)Containing more than 30%byweight ofstarch :
1.Containing nomilk products orcontaining lessthan 10%by
weight ofsuch products
2.Containing notlessthan 10%butlessthan 50%byweight of
milk products
3.Containing notlessthan 50%byweight ofmilk products ..15(L)
15(L)
15(L)—
II.Containing nostarch ,glucose ,glucose syrup ,maltodextrine or
maltodextrine syrup ,butcontairiing milk products 15(L)—
C.Other . 15 —

9.12.85 Official Journal oftheEuropean Communities NoL331/119
CHAPTER 24
TOBACCO
|||| Rate ofduty
Heading
number / DescriptionAutonomous
o//0
orlevy
(L)Conventional
%
1 2 3 4
24.01 Unmanufactured tobacco ;tobacco refuse :
A.Flue-cured Virginia type andlight air-cured Burley type tobacco (including
Burley hybrids );light air-cured Maryland type and fire-cured tobacco (a) 30
subject
toamin.
of29ECU
and amax.
of70ECU
per100kg
net23
subject
toamin.
of28ECU
and amax.
of30ECU
per100kg
net
B.Other 30
subject
toamin.
of29ECU
and amax.
of70ECU
per100kg
net14
subject
toamin.
of28ECU
and amax.
of70ECU
per100 kg
net
24.02 Manufactured tobacco ;tobacco extracts and essences :
A.Cigarettes 180 90
B.Cigars 80 52
C.Smoking tobacco 180 117
D.Chewing tobacco andsnuff 100 65
E.Other ,including agglomerated tobacco intheform ofsheets orstrip 40 26
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/120 Official Journal oftheEuropean Communities 9.12.85
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT ;SULPHUR ;EARTHS AND STONE ;PLASTERING MATERIALS ,LIME AND CEMENT
Notes
1.Except where their context orNote 3tothisChapter otherwise require ,theheadings ofthisChapter aretobetaken
toapply only togoods which areinthecrude state ,orwhich have been washed (even with chemical substances
eliminating theimpurities without changing thestructure oftheproduct ),crushed ,ground ,powdered ,levigated ,
sifted ,screened ,concentrated byflotation ,magnetic separation orother mechanical orphysical processes (not
including crystallisation )butnotcalcined orsubjected toanyfurther process other than aprocess spiecially
mentioned inanyheading inrespect ofthegoods described therein .
2.This Chapter does notcover :
(a)Sublimed sulphur ,precipitated sulphur orcolloidal sulphur (heading No28.02 );
(b)Ferrous earth colours containing 70%ormore byweight ofcombined iron evaluated asFe203(heading
No28.23 );
(c)Medicaments andother products ofChapter 30;
(d)Perfumery ,cosmetic ortoilet preparations ofheading No33.06 ;
(e)Road andpaving setts ,curbs andflagstones (heading No68.01 ),mosaic cubes (heading No68.02 )androofing
facing anddamp course slates (heading No68.03 );
(f)Precious orsemi-precious stones (heading No71.02 );
(g)Cultured crystals (other than optical elements )weighing notlessthan 2,5geach ,ofsodium chloride orof
magnesium oxide ,ofheading No38.19 ;optical elements ofsodium chloride orofmagnesium oxide (heading
No90.01 );or ■> '
(h)Writing ordrawing chalks ,tailors 'orbilliards chalks (heading No98.05 ).
3.Heading No25.32 istobetaken toapply ,inter alia,to:earth colours ,whether ornotcalcined ormixed together ;
natural micaceous iron oxides ;meerschaum (whether ornot inpolished pieces )and amber ;agglomerated
meerschaum andagglomerated amber ,inplates ,rods ,sticks orsimilar forms ,notworked after moulding ;jet;
strontianite (whether ornotcalcined ),other than strontium oxide ;broken pottery .
Heading
numberDescription ,Rate ofduty
Autonomous
%Conventional
%
1 2 3 4
25.01 Common salt (including rock salt,seasaltandtable salt);pure sodium chloride ;
saltliquors ;seawater :
A.Common salt (including rock salt,seasaltandtable salt)andpure sodium
chloride ,whether ornotinaqueous solution :
I.For chemical transformation (separation ofNa from CI)forthe
manufacture ofother products (a)' 1ECU
per
1000 kg
net—
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85Official Journal oftheEuropean Communities No L331/121
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
25.01
(cont'd .)A. II.Other :
a)Denatured orforindustrial uses (including refining )other than
thepreservation orpreparation offoodstuffs forhuman oranimal
consumption (a) 5ECU
per
1000 kg
net2,5ECU
per
1000 kg
net
b)Other 16ECU
per
1000 kg
net5,20 ECU
per
1000 kg
net
B.Saltliquors ;seawater Free Free
25.02 Unroasted iron pyrites Free Free
25.03 Sulphur ofallkinds ,other than sublimed sulphur ,precipitated sulphur and
colloidal sulphur : \
A.Crude Free Free
B.Other 10 3,2
25.04 Natural graphite Free Free
25.05 Natural sands ofallkinds ,whether ornotcoloured ,other than metal-bearing
sands falling within heading No26.01 Free Free •
25.06 Quartz (other than natural sands );quartzite ,including quartzite notfurther
worked than roughly split ,roughly squared orsquared bysawing 1 Free
25.07 Clay (forexample ,kaolin andbentonite ),andalusite ,kyanite and sillimanite ,
whether ornotcalcined ,butnotincluding expanded clays falling within heading
No68.07 ;mullite ;chamotte anddinas earths Free Free
25.08 Chalk Free Free
[25.09 ] l
25.10 Natural calcium phosphates ,natural aluminium calcium phosphates ,apatite and
phosphatic chalk Free Free
25.11 Natural barium sulphate (barytes );natural barium carbonate (witherite ),whether
ornotcalcined ,other than barium oxide :
A.Barium sulphate Free Free
B.Barium carbonate ,whether ornotcalcined 3 1
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/122 Official Journal oftheEuropean Communities 9.12.85\ Rate ofduty
Heading
numberDescription
iAutonomous
%Conventional
%
1 2 3 4
25.12 Siliceous fossil meals and similar siliceous earths (forexample ,kieselguhr ,
tripoilte ordiatomite )whether ornotcalcined ,ofanapparent density of1000
kg/m3orless ; Free 0,5
25.13 Pumice stone ;emery ;natural corundum ,natural garnet and other natural
abrasives ,whether ornotheat-treated :
A.Crude orinirregularly-shaped pieces
B. OtherFree
3Free
0,9
25.14 ^Slate ,including slate notfurther worked than roughly split ,roughly squared or
squared bysawing Free Free
25.15 Marble ,travertine ,ecaussine and other calcareous monumental and building
stone ofanapparent density of2500kg/m3ormore andalabaster ,including
such stone notfurther worked than roughly split ,roughly squared orsquared by
sawing :
A.Crude ;roughly split orroughly squared ;notfurther worked than squared by
sawing orsplitting ,ofathickness exceeding 25cm
B.Not further worked than squared bysawing orsplitting ,ofathickness not
exceeding 25cm:
I.Alabaster ;
II.OtherFree
Free
10Free
Free
4,4
25.16 Granite porphyry ,basalt ,sandstone andother monumental andbuilding stone ,
including such stone notfurther worked than roughly split ,roughly squared or
squared bysawing :
A.Crude ,roughly split orroughly squared ;notfurther worked than squared by
sawing orsplitting ,ofathickness exceeding 25cm
B.Not further worked than squared bysawing orsplitting ,ofathickness not
exceeding 25cm:
I.Granite ,porphyry ,syenite ,lava ,basalt ,gneiss ,trachyte and other
similar hard rocks ;sandstone .
II.Other monumental andbuilding stone :
a)Calcareous stone ofanapparent density oflessthan 2500 kg/m3
b)OtherFree
.7
6
FreeFree
3,5
2,5
Free
25.17 Pebbles and crushed orbroken stone (whether ornotheat-treated ),gravel
macadam andtarred macadam ,ofakind comonly used forconcrete aggregates ,
forroad metalling orforrailway orother ballast ;flint andshingle ,whether or
not heat-treated ;granules and chippings (whether ornotheat-treated )and
powder ofstones falling within heading No25.15 or25.16 Free Free
25.18 Dolomite ,whether ornotcalcined ,including dolomite notfurther worked than
roughly split ,roughly squared orsquared bysawing ;agglomerated dolomite
(including tarred dolomite ):
A. Crude dolomite
B. Calcined dolomite
C.Agglomerated dolomiteFree
4
5Free
1,8
2,2

9.12.85 Official Journal oftheEuropean Communities No L331/123Il Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
25.19 Natural magnesium carbonate (magnesite );fused magnesia ;dead-burned
(sintered )magnesia ,whether ornotcontaining small quantities ofother oxides
added before sintering ;other magnesium oxide ,whether ornotchemically
pure : v
A.Magnesium oxide other than calcined natural magnesium carbonate 9 4,1
B.Other Free Free
25.20*
Gypsum ;anhydrite ;calcined gypsum ,and plasters with abasis ofcalcium
sulphate ,whether ornotcoloured ,butnotincluding plasters specially prepared
foruseindentistry Free Free
25.21 Limestone fluxandcalcareous stone ,commonly used forthemanufacture oflime
orcement ' Free Free
25.22 Quicklime ,slaked lime and hydraulic lime,other than calcium oxide and
hydroxide 4' 3,5
25.23 Portland cement ,ciment fondu ,slag cement ,supersulphate cement andsimilar
hydraulic cements ,whether ornotcoloured orintheform ofclinker 8 3,2
25.24 Asbestos Free Free
[25.25 ]
25.26 Mica ,including splittings ;mica waste Free Free
25.27 Natural steatite ,including natural steatite notfurther worked than roughly split ,
roughly squared orsquared bysawing ;talc:
A.Natural steatite ,including natural steatite notfurther worked than roughly
split ,roughly squared orsquared bysawing Free Free
B.Natural steatite ,crushed orpowdered :
I.Talc inimmediate packings ofanetcapacity of1kgorless
II.Other8
33,2
0,9
25.28 Natural cryolite andnatural chiolite Free Free
[25.29 ]
25.30 Crude natural borates and concentrates thereof (calcined ornot),but not
including borates separated from natural brine ;crude natural boric acid
containing notmore than 85%ofH3B0 3,calculated onthedryweight Free Free

No L331/124 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
25.31 Felspar ,leucite ,nepheline andnepheline syenite ;fluorspar :
A.Fluorspar ; 3 Free
B.Other Free Free
25.32 Mineral substances notelsewhere specified orincluded :
A.Natural micaceous iron oxides 3 1,8
B.Other Free (a)
(a)SeeAnnex .

9.12.85 Official Journal oftheEuropean Communities No L331/125
CHAPTER 26
METALLIC ORES ,SLAG AND ASH
Notes
1.This Chapter does notcover :
(a)Slag andsimilar industrial waste prepared asmacadam (heading No25.17 );
(b)Natural magnesium carbonate (magnesite ),whether ornotcalcined (heading No25.19 );
(c)Basic slagofChapter 31;
(d)Slag wool ,rock wool orsimilar mineral wools (heading No68.07 );
(e)Goldsmiths ',silversmiths 'andjewellers 'sweepings ,residues ,lemels andother waste and scrap ,ofprecious
metal (heading No71.11 );or
(f)Copper ,nickel orcobalt mattes produced byanyprocess ofsmelting (Section XV).
2.Forthepurposes ofheading No26.01 ,theterm "metallic ores"means minerals ofmineralogical species actually
used inthemetallurgical industry fortheextraction ofmercury ,ofthemetals ofheading No28.50 orofthemetals
ofSection XIV orXV,even ifthey areintended fornon-metallurgical purposes .Theheading does not,however ,
include minerals which have been submitted toprocesses notnormal tothemetallurgical industry .
3.Heading No26.03 istobetaken toapply only toashandresidues ofakind used inindustry either forthe
extraction ofmetals orasabasis forthemanufacture ofchemical compounds ofmetals .
Heading
number DescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
26.01 Metallic ores andconcentrates androasted iron pyrites :|-! A.Iron ores andconcentrates androasted iron pyrites : I
I.Roasted iron pyrites Free Free||II.Other (ECSC ) ! Free
B.Manganese ores and concentrated ,including manganiferous iron ores and
concentrates with amanganese content of20%ormore byweight (ECSC )IFree
C. Uranium ores and concentrates :\\ I.Uranium ores andpitchblende ,andconcentrates thereof ,with auranium II content ofmore than 5%byweight (ELJRATOM ) Free Free |II.Other Free Free
D. Thorium ores and concentrates :
I.Monazite ;urano-thorianite andother thorium ores andconcentrates ,
with athorium content ofmore than 20%byweight (EURATOM ). Free Free
II.Other Free Free
E. Other ores and concentrates Free Free

No L331/126 Official Journal oftheEuropean Communities 9.12.,85
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3' 4
26.02 Slag ,dross ,scalings andsimilar waste from themanufacture ofironorsteel :
A.Blast-furnace dust (ECSC ) FreeIB.Other Free Free
26.03 Ash and .residues (other 'than from themanufacture ofiron orsteel),containing
metals ormetallic compounds Free Free
26.04 Other slagandashincluding kelp Free Free

9.12.85 Official Journal oftheEuropean Communities NoL331/127
CHAPTER 27
MINERAL FUELS ,MINERAL OILS AND PRODUCTS OFTHEIR DISTILLATION ;
BITUMINOUS SUBSTANCES ;MINERAL WAXES
Notes
1.This Chapter does notcover :
(a)Separate chemically defined organic compounds ,other than chemically pure methane andpropane which areto
beclassified inheading No27.11 ;
(b)Medicaments falling within heading No30.03 ;or
(c)Mixed unsaturated hydrocarbons falling within heading No33.01 ,33.04 or38.07 .
2.Heading No27.07 istobetaken toinclude products similar tothose obtained bythedistillation ofhigh
temperature coaltarbutwhich areobtained bythedistillation oflowtemperature coaltarorother mineral tars,by
processing petroleum orbyanyother process ,provided thattheweight ofthearomatic constituents exceeds thatof
thenon-aromatic constituents .
3.References inheading No27.10 topetroleum oilsandoilsobtained from bituminous minerals aretobetaken to
include notonly petroleum oilsandoilspbtained from bituminous minerals butalsosimilar oils,aswell asthose
consisting ofmixed unsaturated hydrocarbons ,obtained byany process ,provided that theweight ofthe
non-aromatic constituents exceeds that ofthearomatic constituents .
4.Heading No27.13 istobetaken toinclude notonly paraffin wax andtheother products specified therein ,butalso
similar products obtained bysynthesis orbyother processes .
Additional Notes (a)
1.Forthepurposes ofheading No27.10 :
A."Light oils"(subheading 27.10 A)means oilsandpreparations ofwhich 90%ormore byvolume (including
losses )distils at210 °C(ASTM D86method );
B."Special spirits "(subheading 27.10 AIIIa))means light oilsasdefined inparagraph Aabove ,notcontaining
anyanti-knock preparations ,andwith adifference ofnotmore than 60°Cbetween thetemperatures atwhich
5%and 90%(including losses )distil byvolume ;
C."White spirit "(subheading 27.10 AIIIa)1)means special spirits asdefined inparagraph Babove with a
flash-point higher than 21°CbytheAbel-Pensky method (b);
D."Medium oils"(subheading 27.10 B)means oilsandpreparations ofwhich lessthan 90%byvolume (including
losses )distils at210°C and 65%atmore byvolume (including losses )distils at250 °C(ASTM D86
method );
E."Heavy oils"(subheading 27.10 C)means oilsandpreparations ofwhich lessthan 65% byvolume (including
losses )distils at250 °CbytheASTM D86method orofwhich thedistillation percentage at250 °Ccannot be
determined bythatmethod ;
F."Gasoils"(subheading 27.10 CI)means heavy oilsasdefined inparagraph Eabove ofwhich 85%ormore by
volume (including losses )distils at350 °C(ASTM D86method );
(a)Unless otherwise stated ,theterm "ASTM method "means themethods laiddown bytheAmerican Society forTesting and
Materials inthe1976 edition ofstandard definitions andspecifications forpetroleum andlubricating products .
(b)Theterm "Abel-Pensky method "means method DIN (Deutsche Industrienormen )51755 —Marz 1974 published bytheDNA
(Deutsche Normenausschujl ),Berlin 15.

No L331/128 Official Journal oftheEuropean Communities9.12.85
G."Fuel oils"(subheading 27.10 CII)means heavy oilsasdefined inparagraph Eabove (other than gasoilsas
defined inparagraph Fabove )which ,foracorresponding diluted colour C,have aviscosity V:
—notexceeding thatshown inlineIofthefollowing table when thesulphated ashes content islessthan 1%
bytheASTM D874 method and thesaponification index islessthan 4bytheASTM D939-54
method ;
—exceeding thatshown inlineIIwhen thepour point isnotlessthan 10°CbytheASTM D97method ;
—exceeding thatshown inline 1butnotexceeding thatshown inlineIIwhen 25%ormore byvolume distils
at300 °CbytheASTM D86method or,iflessthan 25%byvolume distils at300 °C,when thepour
point ishigher than 10°Cbelow zero bytheASTM D97method .These provisions apply only tooils
having adiluted colour Coflessthan 2.
Diluted colour C/Viscosity Vconcordance table
Colour C 0 0,5 1 1,5 2 2,5 3 3,S 4 4,5 5 5,5 6 6,5 77,5
and above
Visco­
sityI 4 4 4 5,4 9 15,1 25,3 42,4 71,1 119 200 335 562 943 1580 2650
V 11 7 7 7 7 9 15,1 25,3 42,4 71,1 119 200 335 562 943 1580 2650
Theterm "viscosity V"means thekinematic viscosity at50°Cexpressed in10~ 6mzs~1bytheASTM D445
method .
Theterm "diluted colour C"means thecolour ofaproduct ,asdetermined bytheASTM D1500 metho.d ,after
onepartofsuch product hasbeen mixed with 99parts byvolume ofcarbon tetrachloride .Thecolour must be
determined immediately after dilution .
This subheading covers onlyfuel oilsofnatural colour .
Subheading 27.10 CIIdoes notcover heavy oilsdefined inparagraph Eabove forwhich itisnotpossible to
determine :thedistillation percentage at250 °CbytheASTM D86method (zero shall bedeemed tobea
percentage );thekinematic viscosity at50°CbytheASTM D445method ;orthediluted colour Cbythe
ASTM D1500 method .Such products fallwithin subheading 27.10 CIII.
2.For thepurposes ofheading No27.11 ,theexpressions "commercial propane "and "commercial butane "
(subheading 27.11 BI)shall betaken toapply toproducts with arelative vapour pressure intheliquid state andat
37,8 ofnotmore than 24,5 barbytheASTM D1267 method .
3.Forthepurposes ofheading No27.12 ,theexpression "crude petroleum jelly "(subheading 27.12 A)shall betaken
toapply topetroleum jelly ofanatural colour higher than 4,5bytheASTM D1500 method .
4.Forthepurposes ofsubheading 27.13 BI,theterm "crude "shall betaken toapply toproducts :
(a)with anoilcontent of3,5orhigher bytheASTM D721method ,iftheir viscosity at100°Cislower than
9x10~ 6m2s~1bytheASTM D445method ;or
(b)ofanatural colour higher than 3bytheASTM D1500 method ,iftheir viscosity at100°Cis9x10~ 6m2s~1
orhigher bytheASTM D445method .
5.Forthepurposes ofheadings Nos 27.10 ,27.11 and27.12 andsubheading 27.13 B,theterm "specific process "
shall betaken toapply tothefollowing operations :
(a)vacuum distillation ;
(b)re-distillation byavery thorough fractionation process ;

9.12.85 Official Journal oftheEuropean Communities No L331/129
(c)cracking ;
(d)reforming ;
(e)extraction bymeans ofselective solvents ;
{f)theprocess comprising allthefollowing operations :processing with concentrated sulphuric acid,oleum or
sulphuric anhydride ;neutralisation with alkaline agents ;decolourisation and purification with naturally
active earth ,activated earth ,activated charcoal orbauxite ;
(g)polymerisation ;
(h)alkylation ;
(ij)isomerisation ;
(k)(inrespect ofproducts ofsubheading 27.10 Conly )desulphurisation with hydrogen resulting inareduction
ofatleast 85%ofthesulphur content oftheproducts processed (ASTM D1266-59 Tmethod );
(I)(inrespect ofproducts ofheading No27.10 only)deparaffining byaprocess other thanfiltering ;
(m)(inrespect ofproducts ofsubheading 27.10 Conly)treatment with hydrogen atapressure ofmore than 20
barandatemperature ofmore than 250 °Cwith theuseofacatalyst ,other than toeffect desulphurisation ,
when thehydrogen constitutes anactive element inachemical reaction .Thefurther treatment with hydrogen
oflubricating oilsofsubheading 27.10 CIII(e.g.hydrofinishing ordecolourisation )inorder ,more especially ,
toimprove colour orstability shall not,however ,bedeemed tobeaspecific process ;
(n)(inrespect ofproducts ofsubheading 27.10 C11only)atmospheric distillation ,oncondition that lessthan
30%ofthese products distils ,byvolume ,including losses ,at300 °CbytheASTM D86method .If30%or
more byvolume ,including losses ,ofsuch products distils at300 °CbytheASTM D86method ,the
quantities ofproducts which may beobtained during theatmospheric distillation and which fallwithin
subheadings 27.10 Aand27.10 Bshall bedutiable atthesame rates asthose provided forunder subheading
27.10 CIIc)according tothekind andvalue oftheproducts used andonthenetweight oftheproducts
obtained .This ruleshall notapply toproducts soobtained which ,within aperiod ofsixmonths andsubject
tosuch other conditions asmay bedetermined bythecompetent authorities ,aretoundergo aspecific process
orchemical transformation bfaprocess notbeing aspecific process ;
(o)(inrespect ofproducts ofsubheading 27.10 CIIIonly)treatment bymeans ofahigh-frequency electrical
brush-discharge .
Should anypreparatory treatment prior totheabove-mentioned treatments benecessary byreason oftechnical
requirements ,thecustoms exemption shall apply only tothequantities oftheproducts intended forandactually
subjected tosuch abovementioned treatments ;anywaste products arising during preparatory treatment shall also
beexempt from customs duty .
6.The quantities ofproducts which may beobtained during chemical transformation ,orduring preparatory
treatment which may benecessary byreason :oftechnical requirements ,andwhich fallwithin subheadings 27.07
BI,27.13 B,27.14 C,29.01 AI,29.01 BIIa)and29.01 DIa)orheadings Nos27.10 ,27.11 and27.12 shall be
dutiable atthesame rates asthose provided forinrespect ofproducts "forother purposes ",according tothekind
and value oftheproducts used and onthenetweight oftheproducts obtained .This ruleshall apply tosuch
products falling within headings Nos27.10 ,27.11 and27.12 orsubheading 27.13 Bwhich ,within aperiod ofsix
months andsubject tosuch other conditions asmay bedetermined bythecompetent authorities ,aretoundergo a
specific process orfurther chemical transformation .
7.Subheading 27.10 CIIIc)covers only oilstobemixed with other oils,with theproducts ofheading No38.14 or
with thickeners inorder toproduce oils,greases orlubricating preparations ,byenterprises which ,because ofthe
plant with which they areequipped ,cannot claim exemption from customs duty under theterms ofAdditional
Note 5above relating toheading No27.10 ,andwhich process such oilsforresale inplants equipped with allthe
following :
atleast twostorage tanks forthebasic oilsinbulk;
—atleast onemixing tank,with power-driven mixing equipment ,with orwithout heating equipment ,andwith
provision fortheincorporation ofadditives ;and
— packaging equipment .
These lastthree requirements concerning plant equipment arealso applicable when themixing iscarried outin
rented plants orbyasubcontractor .

No L331/130 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
27.01 Coal ;briquettes ,ovoids andsimilar solid fuels manufactured from coal :
A.Coal (ECSC ):
Federal Republic ofGermany
Other Member States
B.Other (ECSC ):
Federal Republic ofGermany
Italy
Other Member StatesDM 6
per 1000 kg
net
Free
DM 6
per 1000 kg
net
1,8
Free
27.02 Lignite ,whether ornotagglomerated :
A.Lignite (ECSC ):
France
Greece
Other Member States
B.Agglomerated lignite (ECSC ):
France :
Greece
Italy -
Other Member States2,2
5
Free
2,2
5
1,8
Free
27.03 Peat (including peat litter ),whether ornotagglomerated :
A.Peat.............. .... .........Free Free
B.Agglomerated peat ; 3 1,4
27.04 Coke andsemi-coke ofcoal,oflignite orofpeat ,whether ornotagglomerated ;
retort carbon :
A.Coke and semi-coke ofcoal :
I.For themanufacture ofelectrodes
II.Other (ECSC ):
Italy
Other Member States3 .1,4
3,8
Free
B.Coke andsemi-coke oflignite (ECSC ):
Italy
Other Member States
C.Other 33,8
Free
1,4
.[27.05 ]
27.05 bis
27.06Coal gas,water gas,producer gasandsimilar gases
Tar distilled from coal,from lignite orfrom peat ,and other mineral tars,
including partially distilled tarsandblends ofpitch with creosote oilsorwith
other coal tardistillation productsFree
FreeFree
Free
27.07 Oils andother products ofthedistillation ofhigh temperature coal tar;similar
products asdefined inNote 2tothisChapter :
A.Crude oils :
I.Crude light oilsofwhich 90%ormore byvolume distils attemperatures
ofupto200°C
II.Other10
23,2
1

9.12.85 No L331/131 Official Journal oftheEuropean CommunitiesIl Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
27.07
(cont'd )B.Benzole ,toluole ,xylole ,solvent naphtha (heavy benzole );similar products as
defined inNote 2tothisChapter ,ofwhich 65%ormore byvolume distils at
temperatures ofupto250°C (including mixtures ofpetroleum spirit and
benzole );sulphuretted toppings :Il I.Foruseaspower orheating fuels 10 5
II.Forother purposes (a) ! Free Free
C.Basic products 6 3IlD.Phenols 3 2,5|| E.Naphthalene Free 1,5
F.Anthracene Free Free l G.Other : IIIl I.Forthemanufacture oftheproducts ofheading No28.03 (a)....... Free 2,9
II.Other 5 3,5
27.08 Pitch andpitch coke ,obtained from coal tarorfrom other mineral tars Free Free
27.09 Petroleum oilsandoilsobtained from bituminous minerals ,crude Free Free
27.10 Petroleum oilsand oilsobtained from bituminous minerals ,other than crude ;
preparations notelsewhere specified orincluded ,containing notlessthan 70%
byweight ofpetroleum oilsorofoilsobtained from bituminous minerals ,these
oilsbeing thebasic constituents ofthepreparations :
A.Light oils :
I.Forundergoing aspecific process (a) 14(b ) 7||II.Forundergoing chemical transformation byaprocess other than those
specified inrespect ofsubheading 27.10 AI(a) 14(b)(c) 7(c )
III.Forother purposes : I
a)Special spirits : I
1.White spirit !
2.Other14(d)
14(d)7
7
b)Other 14(d ) 7
B.Medium oils : I\\ I.Forundergoing aspecific process (a) 14(b ) 7
II.Forundergoing chemical transformation byaprocess other than those
specified inrespect ofsubheading 27.10 BI(a) 14(b)(c) 7(c )
III.Forother purposes 14(d) 7
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Total suspension foranindefinite period .
(c)SeeAdditional Note 6.
(d)Duty ratereduced to6%(suspension )foranindefinite period .

No L331/132 9.12.85 Official Journal oftheEuropean Communities\I Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
27.10
(cont'd )C.Heavy oils :
I.Gas oils : I a)Forundergoing aspecific process (a) 10(b ) 5
b)Forundergoing chemical transformation byaprocess other than those
specified inrespect ofsubheading 27.10 CIa)(a) 10(b)(c) 5(c )li c)Forother purposes <. 10(d ) 5|| II.Fuel oils :II a)Forundergoing aspecific process (a) 10(b) 5
b)Forundergoing chemical transformation byaprocess other than those
specified inrespect ofsubheading 27.10 CIIa)(a)■ 10(b)(c) 5(c )II c)Forother purposes 10(d ) 5II III.Lubricating oils;other oils : I||II a)Forundergoing aspecific process (a) 12(b ) 6
b)Forundergoing chemical transformation byaprocess other than those
specified inrespect ofsubheading 27.10 CIIIa)(a) 12(b)(c) 6(c )
c)Tobemixed inaccordance with theterms ofAdditional Note 7to
thisChapter (a) 12(e ) 6
d)Forother purposes 12(f ) 6
27.11 Petroleum gases andother gaseous hydrocarbons :
A.Propane ofapurity notlessthan 99%:
I.Foruseasapower orheating fuel 25 16 I II.Forother purposes (a) Free Free
B.Other :II I.Commercial propane andcommercial butane :II a)Forundergoing aspecific process (a) 3,5 (b) 1,5
b)Forundergoing chemical transformation byaprocess other than those
specified inrespect ofsubheading 27.11 BIa)(a) 3,5 (b)(c) 1,5 (c)Il c)Forother purposes 3,5 1,5II II.Other : \
a)Ingaseous form 3,5 (b) 1,5
b)Other 3,5 (b) 1,5
27.12 Petroleum jelly :
A.Crude :
I.Forundergoing aspecific process (a) 2,5 (b) 1,8 .
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Total suspension foranindefinite period .
(c)SeeAdditional Note 6.
(d)Duty ratereduced to3,5%(suspension )foranindefinite period .
(e)Duty ratereduced to4%(suspension )foranindefinite period .
(f)Duty ratereduced to7%(suspension )foranindefinite period .

9.12.85 Official Journal oftheEuropean Communities No L331/133\\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
27.12 A. II.Forundergoing chemical transformation byaprocess other than those
specified inrespect ofsubheading 27.12 AI(a) 2,5 (b').(c ) 1,8 (c)
III.Forother purposes 2,5 1,8
B. Other 10 4,9
27.13 Paraffin wax ,micro-crystalline wax ,slack wax ,ozokerite ,lignite wax ,peat wax
andother mineral waxes ,whether ornotcoloured :
A.Ozokerite ,lignite wax orpeat wax (natural products ):
I.Crude 3 1,5
II.Other 10 3,8II B. Other : \I
I.Crude : III a)Forundergoing aspecific process (a) 2,5 (b) 1,8
b)Forundergoing chemical transformation byaprocess other than
those specified inrespect ofsubheading 27.13 BIa)(a) 2,5 (b)(c) 1,8 (c)
c)Forother purposes 2,5 1,8
II.Other 10 4,4
27.14 Petroleum bitumen ,petroleum coke andother residues ofpetroleum oilsorofoils
obtained from bituminous minerals :Il A. Petroleum bitumen Free FreeII B. Petroleum coke Free FreeIl C. Other :
I.Forthemanufacture oftheproducts ofheading No28.03 (a) Free 1,8
II.Other 4 •1,8 \
27.15 Bitumen andasphalt ,natural ;bituminous shale ,asphaltic rock andtarsands . Free Free
27.16 Bituminous mixtures based onnatural asphalt ,onnatural bitumen ,onpetroleum
bitumen ,onmineral taroronmineral tarpitch (forexample ,bituminous mastics ,
cut-backs ) 0,9 (d)
27.17 Electric current Free Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
.(b)Total suspension foranindefinite period .-
(c)SeeAdditional Note 6.
(d)SeeAnnex .

No L331/134 Official Journal oftheEuropean Communities9.12.85
SECTION VI
PRODUCTS OFTHE CHEMICAL AND ALLIED INDUSTRIES
Notes
1.(a)Goods (other than radio-active ores )answering toadescription inheading No28.50 or28.51 aretobe
classified inthose headings andinnoother heading oftheTariff .
(b)Subject toparagraph (a)above ,goods answering toadescription inheading No28.49 or28.52 aretobe
classified inthose headings andinnoother heading ofthisSection .
2.Subject toNote 1above ,goods classifiable within heading No30.03 ,30.04 ,30.05 ,32.09 ,33.06 ,35.06 ,37.08 or
38.11 byreason ofbeing putupinmeasured doses orforsalebyretail aretobeclassified inthose headings andin
noother heading oftheTariff . ' '
3.Goods putupinsetsconsisting oftwoormore separate constituents ,some orallofwhich fallwithin thepresent
Section andareintended tobemixed together toobtain aproduct ofSection VIorVII,aretobeclassified inthe
heading appropriate tothatproduct ,provided that theconstituents are:
(i)having regard tothemanner inwhich they areputup,clearly identifiable asbeing intended tobeused
together without first being repacked ;
(ii)imported together ;and
(iii)identifiable ,whether bytheir nature orbytherelative proportions inwhich they arepresent ,asbeing
complementary onetoanother .
CHAPTER 28
INORGANIC CHEMICALS ;ORGANIC AND INORGANIC COMPOUNDS OFPRECIOUS METALS ,OF
RARE EARTH METALS ,OFRADIO-ACTIVE ELEMENTS AND OFISOTOPES
Notes
1.Except where their context orthese Notes otherwise require ,theheadings ofthisChapter aretobetaken toapply
.only to:
(a)Separate chemical elements and separate chemically defined compounds ,whether ornot containing
impurities ;
(b)Products mentioned in(a)above dissolved inwater ;
(c)Products mentioned in(a)above dissolved inother solvents provided thatthesolution constitutes anormal and
necessary method ofputting upthese products adopted solely forreasons ofsafety orfortransport andthatthe
solvent does notrender theproduct particularly suitable forsome types ofuserather than forgeneral use;
(d)The products mentioned in(a),(b)or(c)above with anadded stabiliser necessary fortheir preservation or
transport ;
(e)Theproducts mentioned in(a),(b),(c)or(d)above with anadded anti-dusting agent oracolouring substance
added tofacilitate their identification orforsafety reasons ,provided that theadditions donotrender the
product particularly suitable forsome types ofuserather than forgeneral use.
2.Inaddition todithionites stabilised with organic substances andtosulphoxylates (heading No28.36 ),carbonates
andpercarbonates ofinorganic bases (heading No28.42 ),cyanides andcomplex cyanides ofinorganic bases
(heading No28.43 ),fulminates ,cyanates and thiocyanates ,ofinorganic bases (heading No28.44 ),organic
products included inheadings Nos28.49 to28.52 andmetal andnon-metal carbides (heading No28.56 ),only the
following compounds ofcarbon arealsotobeclassified inthepresent Chapter :•
(a)Oxides ofcarbon ;hydrocyanic ,fulminic ,isocyanic ,thiocyanic andother simple orcomplex cyanogen acids
(heading No28.13 );

9.12.85 Official Journal oftheEuropean Communities No L331/135
(b)Oxyhalides ofcarbon (heading No28.14 );
(c)Carbon disulphide (heading No28.15 );
(d)Thiocarbonates ,selenocarbonates ,tellurocarbonates ,selenocyanates ,tellurocyanates ,tetrathiocyanatodiam ­
minochromates (reineckates )andother complex cyanates ,ofinorganic bases (heading No28.48 );
(e)Solid hydrogen peroxide (heading No28.54 ),carbon oxysulphide ,thiocarbonyl halides ,cyanogen ,cyanogen
halides and cyanamide and itsmetallic derivatives (heading No28.58 )other than calcium cyanamide ,
containing not more than 25%byweight ofnitrogen ,calculated onthe dry anhydrous product
(Chapter 31). ,
3.Subject to'theprovisions ofNote 1toSection VI,thisChapter does notcover :
(a)Sodium chloride andmagnesium oxide ,whether ornotchemically pure ,andother products falling within
Section V;
(b)Organo-inorganic compounds other than those mentioned inNote 2above ;
(c)Products mentioned inNote 1,2,3or4ofChapter 31;
(d)Inorganic products ofakind used asluminophores ,falling within heading No32.07 ;
(e)Artificial graphite (heading No38.01 );products putupascharges forfire-extinguishers orput upin
fire-extinguishing grenades ,ofheading No38.17 ;inkremovers putupinpackings forsalebyretail ,ofheading
No38.19 ;cultured crystals (other than optical elements )weighing notlessthan 2,5geach ,ofthehalides ofthe
alkali orofthealkaline-earth metals ,ofheading No38.19 ;
(f)Precious orsemi-precious stones (natural ,synthetic orreconstructed )ordustorpowder ofsuch stones (headings
Nos 71.02 to71.04 ),andprecious metals andprecious metal alloys falling within Chapter 71;
(g)Themetals ,whether ornotchemically pure ,andmetal alloys falling within anyheading ofSection XV;or
(h)Optical elements ,forexample ,ofthehalides ofthealkali orofthealkaline-earth metals (heading No
90.01 ).
4.Chemically defined complex acids consisting ofanon-metal acid falling within sub-Chapter IIand ametallic acid
falling within sub-Chapter IVaretobeclassified inheading No28.13 .
5.Headings Nos 28.29 to28.48 inclusive aretobetaken toapply only tometallic orammonium salts or
peroxysalts .Except where thecontext otherwise requires ,double orcomplex salts aretobeclassified inheading
No28.48 .
6.Heading No28.50 istobetaken toapply only to:
(a)The following fissile chemical elements andisotopes :natural uranium anduranium isotopes 233 and235,
plutonium andplutonium isotopes ;
(b)Thefollowing radio-active chemical elements :technetium ,promethium ,polonium ,astatine ,radon ,francium ,
radium ,actinium ,protactinium ,neptunium ,americium andother elements ofhigher atomic number ;,
(c)Allother radio-active isotopes ,natural orartificial ,including those oftheprecious metals andofthebase metals
ofSections XIV andXV;
(d)Compounds ,inorganic ororganic ,ofthese elements orisotopes ,whether ornotchemically defined andwhether
ornotmixed together ;
(e)Alloys (other than ferro-uranium ),dispersions andcermets ,containing anyofthese elements orisotopes ortheir
inorganic ororganic compounds ;
(f)Nuclear reactor cartridges ,spent orirradiated .
Theterm "isotopes "mentioned above andinheadings Nos28.50 and28.51 includes "enriched isotopes ",butdoes
notinclude chemical elements which occur innature aspure isotopes noruranium depleted inU235 .

No L331/136 Official Journal oftheEuropean Communities 9.12.85
7.Heading No28.55 istobetaken toinclude ferro-phosphorus containing 15%ormore byweight ofphosphorus
andphosphor copper containing more than 8%byweight ofphosphorus .
8.Chemical elements (forexample ,silicon andselenium )doped foruseinelectronics aretobeclassified inthepresent
Chapter ,provided thatthey areinforms unworked asdrawn ,orintheform ofcylinders orrods .When cutinthe
form ofdiscs ,wafers orsimilar forms ,they fallinheading No38.19 .
Additional Note
Unless provided otherwise ,thesalts specified insubheadings include acid salts andbasic salts .
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%
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I.CHEMICAL ELEMENTS
28.01 Halogens (fluorine ,chlorine ,bromine andiodine ):ll A. Fluorine 9 5ll B. Chlorine 14 11Il C. Bromine 15 9
D. Iodine Free Free
28.02 Sulphur ,sublimed orprecipitated ;colloidal sulphur 10 4,6
28.03 Carbon (including carbon black ) 5 Free
28.04 Hydrogen ,rare gases andother non-metals :\\ A.Hydrogen 7 3,7II B.Rare gases 11 5||C.Other non-metals :Il I.Oxygen 9 5ll II.Selenium Free FreeII III.Tellurium and arsenic 4 2,1ll IV.Phosphorus 15 6
V.Other : 8 6
28.05 Alkali andalkaline-earth metals ;rare earth metals ,yttrium andscandium and
intermixtures orinteralloys thereof ;mercury :
A. Alkali metals :III. Sodium 7 5

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28.05
(cont'd )A. II.Potassium
III.Lithium9
95
4,1Il IV.Caesium and rubidium 5 3,2li B. Alkaline-earth metals 11 5,7
C.Rare earth metals ,yttrium and scandium and intermixtures ofinteralloys
thereof :II I.Intermixtures orinteralloys 18 12 l II.Other 5 2,7II D.Mercury :
I.In'flasks ofanetcapacity of34,5 kg(standard weight ),ofafobvalue ,
perflask ,notexceeding 224ECU 8,40 ECU
perflask6,72 ECU
perflask
II.Other Free Free
II.INORGANIC ACIDS AND OXYGEN COMPOUNDS
OFNON-METALS
28.06 Hydrochloric acid andchlorosulphuric acid 12 6
[28.07 ]
28.08 Sulphuric acid ;oleum 4 3 '
28.09 Nitric acid ;sulphonitric acids 15 6
28.10 Phosphorus pentoxide andphosphoric acids (meta -,ortho -andpyro -) 14 11
[28.11 ]
28.12 Boric oxide and boric acid 8 3,7
28.13 Other inorganic acids andoxygen compounds ofnon-metals (excluding water ):II A.Hydrogen fluoride (hydrofluoric acid ) 13 7
B.Sulphur dioxide .... : 15 12II C.Sulphur trioxide (sulphuric anhydride ) 8 4,6
D.Nitrogen oxides 11 5Il E. Diarsenic trioxide 8 4,6li F.Diarsenic pentaoxide andacids ofarsenic 11 5,7
G. Carbon dioxide 15 8\\ H. Silicon dioxide . 10 4,6
IJ.Other 12 ■' 5,3

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III.HALOGEN AND SULPHUR COMPOUNDS OFNON-METALS
28.14 Halides ,oxyhalides andother halogen compounds ofnon-metals :
A.Chlorides andoxychlorides ofnon-metals :
I.Sulphur chlorides 14 6,6|| II.Other 12 6
B.Other halogen compounds ofnon-metals 14 5,7
28.15 Sulphides ofnon-metals ;phosphorus trisulphide :
A.Phosphorus sulphides ;phosphorus trisulphide 13 5,3
B.Carbon disulphide 8 6
C.Other 8 3,7
IV.INORGANIC BASES AND METALLIC OXIDES ,HYDROXIDES
AND PEROXIDES
28.16 Ammonia ,anhydrous orinaqueous solution 15 11
28.17 Sodium hydroxide (caustic soda );potassium hydroxide (caustic potash );
peroxides ofsodium orpotassium :
A.Sodium hydroxide (caustic soda ) 14 12 l B.Potassium hydroxide (caustic potash ) 13 11
C.Sodium peroxide andpotassium peroxide 13 8
28.18 Hydroxide and peroxide ofmagnesium ;oxides ,hydroxides and peroxides ,of
strontium orbarium :Il A.Magnesium hydroxide andmagnesium peroxide 9 4,1II B.Strontium oxide ,strontium hydroxide andstrontium peroxide 12 6
C.Barium oxide ,barium hydroxide andbarium peroxide 11 8,8
28.19 Zinc oxide andzinc peroxide 14 11
28.20 Aluminium oxide andhydroxide ;artificial corundum :
A.Aluminium oxide andaluminium hydroxide 11(a) 5,7
B.Artificial corundum 10 5,2
(a)Duty ratereduced to5,5%(suspension )foranindefinite period .

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28.21 Chromium oxides andhydroxides 15 13,4
28.22 Manganese oxides :
A.Manganese dioxide ,
B.Other12
155,3
6,9
28.23 Iron oxides andhydroxides ;earth colours containing 70%ormore byweight of
combined iron evaluated asFe203 10 4,6
28.24 Cobalt oxides andhydroxides ;commercial cobalt oxides 10 4,6
28.25 Titanium oxides : 15 6
[28.26 ]
28.27 Lead oxides ;redlead andorange lead 13 10,5
28.28 Hydrazine andhydroxylamine andtheir inorganic salts ;other inorganic bases
andmetallic oxides ,hydroxides andperoxides :
A.Hydrazine andhydroxylamine andtheir inorganic salts
B.Lithium oxide andlithium hydroxide
C.Calcium oxide ,calcium hydroxide andcalcium peroxide :
I.Calcium oxide andcalcium hydroxide
II.Calcium peroxide
D.Beryllium oxide andberyllium hydroxide15
13
10
13
106
5,3
4,6
6,3
5,3
E.Tin oxides 11 5,7
 F.Nickel oxides andnickel hydroxides
G.Molybdenum oxides andmolybdenum hydroxides
H.Tungsten oxides andtungsten hydroxides
IJ.Vanadium oxides andvanadium hydroxides :
I.Divanadium pentaoxide (vanadic pentoxide )
II.Other
K.Zirconium oxide andgermanium oxides
L.Copper oxides andcopper hydroxides :
I.Copper oxides
II.Copper hydroxidesFree
13
8
9
12
10
5
12Free
5,3
4,6
5,5
5,5
7
3,2
6
M.Mercury oxides7 4,1
N.Other 14 11

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V.METALLIC SALTS AND PEROXYSALTS ,OFINORGANIC ACIDS
28.29 Fluorides ;fluorosilicates ,fluoroborates andother complex fluorine salts :
A. Fluorides :|| I. Ofammonium ;ofsodium 14 10
II.Other 12 5,3 l B.Fluorosilicates ,fluoroborates andother complex fluorine salts :IIII l I.Disodium hexafluorosilicate anddipotassium hexafluorosilicate .... 15 12II II.Dipotassium hexafluorozirconate 9 5
III.Trisodium hexafluoroaluminate 11 8
IV.Other 13 8
28.30 Chlorides ,oxychlorides and hydroxychiorides ;bromides and oxybromides ;
iodides andosyiodides :
A. Chlorides :li I.Ofammonium ;ofaluminium 14 6,6\\ II.Ofbarium 11 5,7II III.Ofcalcium ;ofmagnesium 10 4,6
IV.Ofiron 3 2,1II V.Ofcobalt ;ofnickel - 13 10,4II VI.Oftin 9 4,1 l VII .Other 12 6II B.Oxychlorides andhydroxychiorides : \II I. Ofcopper ;oflead 5 3,2
II.Other 12 5,3
C. Other .. 15 6,9
28.31 Hypochlorites ;commercial calcium hypochlorite ;chlorites ;hypobromites :
A.Sodium hypochlorite andpotassium hypochlorite 14 6,6II B. Chlorites 13 5,3
,C. Other 15 6,9
28.32 Chlorates andperchlorates ;bromates andperbromates ;iodates andperiodates :
A. Chlorates :
I.Ofammonium ;ofsodium ;ofpotassium 10 8II II.Ofbarium 9. 5
III.Other 12 6Il B. Perchlorates : \Il I.Ofammonium 7 4,1II II.Ofsodium 10 4,6
III.Ofpotassium 9 5 l IV.Other 12 6
C.Other 15 6,9

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[28.33 ]
[28.34 ]
28.35 Sulphides ;polysulphides :
A.Sulphides :
I.Ofpotassium ;ofbarium ;oftin;ofmercury
II.Ofcalcium ;ofantimony ;ofiron
III.Other
B.Polysulphides :
I.Ofpotassium ;ofcalcium ;ofbarium ;ofiron ;oftin
II.Other11
8
15
12
155,7
4,6
6,9
6
6,9
28.36 Dithionites ,including those stabilised with organic substances ;sulphoxylates .. 15 12
28.37 Sulphites andthiosulphates . 12 8
28.38 Sulphates (including alums )andpersulphates :
A.Sulphates (excluding alums ):
I.Ofsodium ;ofcadmium
II.Ofpotassium ;ofcopper
III.Ofbarium ;ofzinc
IV.Ofmagnesium ;ofaluminium ;ofchromium
V.Ofcobalt ;oftitanium
VI.Ofiron ;ofnickel
VII .Ofmercury ;oflead
VIII .Other
B.Alums :
I.Aluminium ammonium bis(sulphate )
II.Aluminium potassium bis(sulphate )
III.Chromium potassium bis(sulphate )
IV.Other
C.Peroxosulphates (persulphates )11
5
14
15
10
9
8
13
12
15
13
14
137,2
3.2
9
9
5.3
5
4,6
5,3
6
12
10
11
6,3
28.39 Nitrites and nitrates :
A.Nitrites 12 7

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28.39
(cont'd )B. Nitrates :
I.Ofsodium
II.Ofpotassium
III.Ofbarium ;ofberyllium ;ofcadmium ;ofcobalt ;ofnickel
IV.Ofcopper ;ofmercury14
10
11
88,8
8
8
4,6
V. Oflead 15 6,9
VI.Other 14 3
28.40 Phosphites ,hypophosphites andphosphates : l A.Phosphonates (phosphites )andphosphinates (hypophosphites ) 15 6l B.Phosphates (including polyphosphates ):IlI. Ofammonium : ll
a)Polyphosphates
b)Other15
126,6
5,3
II.Other 1510
[28.41 ]
28.42 Carbonates and percarbonates ;commercial ammonium carbonate containing
ammonium carbamate :
A.Carbonates :
I.Ofammonia (including commercial ammonium carbonate containing
ammonium carbamate ) 12 6
II.Ofsodium 13 10
III.Ofcalcium 9 5
IV.Ofmagnesium ;ofcopper 6 3,7|| V.Ofberyllium ;ofcobalt ;ofbismuth 10 8
VI.Oflithium 14 6,2 I VII .Other 14 8
B.Peroxocarbonates (percarbonates ) 14 6,6
28.43 Cyanides andcomplex cyanides :
A.Cyanides : l I.Ofsodium ;ofpotassium ;ofcalcium 15 6,9II II.Ofcadmium 13 6,3 lIII.Other 11 5,7
B.Complex cyanides 15 12

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28.44 Fulminates ,cyanates andthiocyanates :li A. Fulminates 12 6
B.Cyanates : 10 5
C.Thiocyanates 15 6,9
28.45 Silicates ;commercial sodium andpotassium silicates :\\A. Ofzirconium 11 5,7
B. Other 15 5
28.46 Borates andperborates : '
A. Borates :
I.Ofsodium anhydrous : l a)Forthemanufacture ofsodium peroxoborate (a) Free Free
b)Other 7 3,7
II.Other i 12 5,3
B.Peroxoborates (perborates ) 15 6,9
28.47 Salts ofmetallic acids (forexample ,chromates ,permanganates ,stannates ):liA. Aluminates 15 6,9|| B.Chromates ,dichromates andperchromates :!! I.Chromates 15 13
II.Other : 14 12,4
C.Manganites ,manganates andpermanganates 15 6,9li D.Antimonates andmolybdates 14 6,6IIE. Zincates and vanadates 10 4,6
F. Other 13 6,3
28.48 Other salts andperoxysalts ofinorganic acids ,butnotincluding azides :\\ A.Salts ,double salts orcomplex salts ofselenium ortellurium acids 10 5,3
B. Other :
I.Arsenates 12 6Il II.Double orcomplex phosphates 14 6,6
III.Double orcomplex carbonates 14 5,7 l IV.Double orcomplex silicates 14 6
V.Other 14 6,6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

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VI.MISCELLANEOUS
28.49 Colloidal precious metals ;amalgams ofprecious metals ;salts and other
compounds ,inorganic ororganic ,ofprecious metals ,including albuminates ,
proteinates ,tannates and similar compounds ,whether ornot chemically
defined :
A.Colloidal precious metals :
I.Silver 10 5,3
II.Other 8 . 3,7li B.Amalgams ofprecious metals 12 5,3\\ C.Salts andother compounds ,inorganic ororganic ,orprecious metals :|\ll I.Ofsilver .«j: 12 6
II.Ofother precious metals 5 3
28.50 Fissile chemical elements andisotopes ;other radio-active chemical elements and
radio-active isotopes ;compounds ,inorganic ororganic ,ofsuch elements or
isotopes ,whether ornotchemically defined ;alloys ,dispersions and cermets ,
containing anyofthese elements ,isotopes orcompounds :
A.Fissile chemical elements andisotopes ;compounds ,alloys ,dispersions and
cermets ,containing such elements orisotopes ,including spent orirradiated
nuclear reactor fuelelements (cartridges )(EURATOM ) Free (a)
B.Other (b) Free (a)
28.51 Isotopes andtheir compounds ,inorganic ororganic ,whether ornotchemically
defined ,other than isotopes andcompounds falling within heading No28.50 :
A.Deuterium ,deuterium oxide (heavy water )and other .compounds of
deuterium ;hydrogen and compounds thereof ,enriched indeuterium ;
mixtures andsolutions containing these products (EURATOM )........ 10
B. Other 15 . 6
28.52 Compounds ,inorganic ororganic ,ofthorium ,ofuranium depleted inU235,of
rareearth metals ,ofyttrium orofscandium ,whether ornotmixed together :
A.Ofthorium orofuranium depleted inU235,whether ornotmixed together
(EURATOM ) Free (a)
B. Other 6 3,2
(a)SeeAnnex .
(b)exB:Artificial radio-active isotopes andtheir compounds (EURATOM ),

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[28.53 ]
28.54 Hydrogen peroxide (including solid hydrogen peroxide ):llA.Solid 18 7,6
B.Other 15 6,9
28.55 Phosphides ,whether ornotchemically defined :
A.Ofiron (ferro-phosphorus ),containing 15% ormore byweight of
phosphorus . 11 5
B.Other 14 6,6
28.56 Carbides ,whether ornotchemically defined :
A.Ofsilicon 9 8
B.Ofboron 7 4,1
C.Ofcalcium 15 14
D.Ofaluminium ;ofchromium ;ofmolybdenum ;oftungsten ;ofvanadium ;of
tantalum ;oftitanium 12 8
E.Other ... 13 5,3
28.57 Hydrides ,nitrides ,azides ,silicides and borides ,whether ornot chemically
defined :
A.Hydrides 10 4,6
B.Nitrides 10 4,6
C.Azides 13 6,3\\ D.Silicides n 8,8
E.Borides 13 5,3
28.58 Other inorganic compounds (including distilled andconductivity water andwater
ofsimilar purity );liquid air(whether ornotrare gases have been removed );
compressed air;amalgams ,other than amalgams ofprecious metals :\\ A.Distilled andconductivity water andwater ofsimilar purity 4 2,7 l B.Liquid air(whether ornotrare gases have been removed );compressed air 7 4,1
C.Other 15 6

No L331/146 9.12.85 Official Journal oftheEuropean Communities
CHAPTER 29
ORGANIC CHEMICALS
Notes
1.Except where thecontext otherwise requires ,theheadings ofthisChapter aretobetaken toapply only to:
(a)Separate chemically defined organic compounds ,whether ornotcontaining impurities ;
(b)Mixtures oftwoormore isomers ofthesame organic compound (whether ornotcontaining impurities ),except
mixtures ofacyclic hydrocarbon isomers (other than stereoisomers ),whether ornotsaturated (Chapter 27);
(c)Theproducts ofheadings Nos 29.38 to29.42 inclusive ,orthesugar ethers andsugar esters andtheir salts ,of
heading No29.43 ,ortheproducts ofheading No29.44 ,whether ornotchemically defined ;
(d)Products mentioned in(a),(b)or(c)above dissolved inwater ;
(e)Products mentioned in(a),(b)or(c)above dissolved inother solvents provided thatthesolution constitutes a
normal andnecessary method ofputting upthese products adopted solely forreasons ofsafety orfortransport
andthat thesolvent does notrender theproduct particularly suitable forsome types ofuserather than for
general use;
(f)Theproducts mentioned in(a),(b),(c),(d)or(e)above with anadded stabiliser necessary fortheir preservation
ortransport ;
(g)Theproducts mentioned in(a),(b),(c),(d),(e)or(f)above with anadded anti:dusting agent oracolouring or
odoriferous substance added tofacilitate their identification orforsafety reasons ,provided thattheadditions do
notrender theproduct particularly suitable forsome types ofuserather than forgeneral use;
(h)Thefollowing products ,diluted tostandard strengths ,fortheproduction ofazodyes :diazonium salts ,couplers
used forthese salts and diazotisable amines and their salts .
2.This Chapter does notcover :
(a)Goods falling within heading No15.04 orglycerol (heading No15.11 );
(b)Ethyl alcohol (heading No22.08 or22.09 );
(c)Methane andpropane (heading No27.11 );
(d)Thecompounds ofcarbon mentioned inNote 2ofChapter 28;
(e)Urea (heading No31.02 or31.05 asthecase may be);
(f)Colouring matter ofvegetable oranimal origin (heading No32.04 );synthetic organic dyestuffs (including
pigment dyestuffs ),synthetic organic products ofakind used asluminophores andproducts ofthekind known
asoptical bleaching agents substantive tothefibre andnatural indigo (heading No32.05 )and dyes orother
colouring .matter putupinforms orpackings ofakind sold byretail (heading No32.09 );
(g)Enzymes (heading No35.07 );
/>
(h)Metaldehyde ,hexamethylenetetramine andsimilar substances putupinforms (forexample ,tablets ,sticks or
similar forms )foruseasfuels ,andliquid fuels ofakind used ,inmechanical lighters incontainers ofacapacity
notexceeding 300 cm3(heading No36.08 );

9.12.85 Official Journal oftheEuropean Communities No L331/147
(ij)Products putupascharges forfire-extinguishers orputupinfire-extinguishing grenades ,ofheading No38.17 ;
inkremovers putupinpackings forsalebyretail ,ofheading No38.19 ;or
(k)Optical elements ,forexample ,ofethylenediamine tartrate (heading No90.01 ).
3.Goods which could beincluded intwoormore oftheheadings ofthisChapter aretobeclassified inthelatest of
those headings .
4.Unless otherwise stipulated inthesubheadings ofheadings Nos29.03 to29.05 ,29.07 to29.10 ,29.12 to29.21 ,
inclusive ,and29.22 and29.23 ,anyreference tohalogenated ,sulphonated ,nitrated ornitrosated derivatives isto
betaken toinclude areference toanycombinations ofthese derivatives (forexample ,sulphohalogenated ,
nitrohalogenated ,nitrosulphonated andnitrosulphohalogenated derivatives ).
Nitro andnitroso groups arenottobetaken asnitrogen-functions forthepurpose ofheading No29.30 .
5.(a)Theesters ofacid-function organic compounds falling within sub-Chapters ItoVIIwith organic compounds of
these sub-Chapters aretobeclassified with thatcompound which isclassified intheheading placed lastinthe
sub-Chapters .
(b)Esters ofethyl alcohol orglycerol with acid-function organic compounds ofsub-Chapters ItoVIIaretobe
classified with thecorresponding acid-function compounds .
(c)Thesalts oftheesters referred toinparagraph (a)or(b)above with inorganic bases aretobeclassified with the
corresponding esters .
(d)The salts ofother acid-orphenol-function organic compounds falling within sub-Chapters ItoVIIwith
inorganic bases aretobeclassified with thecorresponding acid-orphenol-function organic compounds .
(e)Halides ofcarboxylic acids aretobeclassified with thecorresponding acids .
6.The compounds ofheadings Nos 29.31 to29.34 areorganic compounds themolecules ofwhich contain ,in
addition toatoms ofhydrogen ,oxygen ornitrogen ,atoms ofother non-metals orofmetals (such assulphur ,
arsenic ,mercury orlead )directly linked tocarbon atoms .
Heading No29.31 (organo-sulphur compounds )andheading No29.34 (other organo-inorganic compounds )are
tobetaken nottoinclude sulphonated orhalogenated derivatives (including compound derivatives )which ,apart
from hydrogen ,oxygen andnitrogen ,only have directly linked tocarbon theatoms ofsulphur andofhalogens
which givethem their nature ofsulphonated orhalogenated derivatives (orcompound derivatives ).
7.Heading No29.35 (heterocyclic compounds )istobetaken nottoinclude internal ethers ,internal hemiacetals ,
methylene ethers oforthodihydric phenols ,epoxides with three orfour member rings ,cyclic acetals ,cyclic
polymers ofaldehydes ,ofthioaldehydes orofaldimines ,anhydrides ofpolybasic acids ,cyclic esters ofpolyhydric
alcohols with polybasic acids ,cyclic ureides and cyclic thioureides ,imides ofpolybasic acids ,
hexamethylenetetramine andtrimethylenetrinitramine .
Additional Note
Within anyoneheading ,derivatives ofachemical compound (oragroup ofchemical compounds )falling within a
subheading aretobeclassified ,unless otherwise stipulated ,withiri thatsubheading ,provided that,inthesame series of
subheadings ,there exists nofinal subheading "other "(with noadditional text).Ifsuch asubheading exists ,the
derivatives inquestion shall beclassified under thatfinal subheading "other ".

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I.HYDROCARBONS AND THEIR HALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.01 Hydrocarbons :
A.Acyclic : Il
I.Foruseaspower orheating fuels 25 12
II.Forother purposes (a) Free Free
B.Cyclanes andcyclenes : \ I.Azulene anditsalkyl derivatives : 16 7,1
II.Other :-|| a)Foruseaspower orheating fuels 25 8,4 ||b)Forother purposes (a) Free Freel C.Cycloterpenes :|| I.Pinenes ,camphene anddipentene 13 6
sII.Other 18 6,6 l D.Aromatic :l.\ I.Benzene ,toluene andxylenes : \Il a)Foruseaspower orheating fuels 25 8 l b)Forother purposes (a) Free Free l II.Styrene 8 6I-l III.Ethylbenzene 8 4,6
IV.Cumene (isopropylbenzene ) 8 8
V.Naphthalene andanthracene Free 2,5
VI.Biphenyl andterphenyls 15 6,9
VII .Other 16 6,3
29.02 Halogenated derivatives ofhydrocarbons :li A.Halogenated derivatives ofacyclic hydrocarbons :II I.Fluorides 18 7,6
II.ChloridesII a)Saturated :
1.Chloromethane and chloroethane 18 12li 2.Other 16 12II b)Unsaturated 19 12
III.Bromides 23 8,6li IV.Iodides 25 8,4liV. Mixed derivatives 17 7,4|| B.Halogenated derivatives ofcyclanes ,cyclenes andcycloterpenes 17 7,4
C.Halogenated derivatives ofaromatic hydrocarbons :. 18 7,6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

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29.03 Sulphonated ,nitrated ornitrosated derivatives ofhydrocarbons :Ili A.Sulphonated derivatives :16 7,1li B.Nitrated and nitrosated derivatives : IlIII I.Trinitrotoluenes anddinitronaphthalenes 10 8
II.Other 16 7,1II C.Mixed derivatives : \III I.Sulphohalogenated derivatives 14 6,6
II.Other 16 11
II.ALCOHOLS AND THEIR HALOGENATED ,SULPHONATED ,\
NITRATED OR NITROSATED DERIVATIVES \
29.04 Acyclic alcohols and their halogenated ,sulphonated ,nitrated ornitrosatedI lderivatives : \l
A.Saturated monohydric alcohols : \I
I.Methanol (methyl alcohol ) 18(a ) 13(b)II II.Propan-l-ol (propyl alcohol )andpropan-2-ol (isopropyl alcohol ) 15 6,9|| III.Butanol and isomers thereof : l
a)2-Methylpropan-2-ol (tert-bitu \alcohol ) 8 4,6
b)Other 14 6,6
IV.Pentanol (amyl alcohol )andisomers thereof 20 8
V.Other 18 7,9II B.Unsaturated monohydric alcohols : I || I.Allyl alcohol 14 6,6
II.Other 16 6,9
C.Polyhydric alcohols :II I.Diols ,triols andtetraols 19 13Il II.D-Mannitol (mannitol ) 12 —II\+v
III.D-Glucitol (sorbitol ): I
a)Inaqueous solution :II 1.Containing 2%orlessbyweight ofD-mannitol ,calculated onthe Il D-glucitol content 12 —
+v
2.Other .; 12(c ). — \ +vll b)Other : \Il 1.Containing 2%orlessbyweight ofD-mannitol ,calculated onthe
D-glucitol content 12 — l +vli 2.Other 12(c)—IlI+vIl IV.Other polyhydric alcohols 14 6,6II V.Halogenated ,sulphonated ,nitrated ornitrosated derivatives of
polyhydric alcohols 18 7,6
(a)Theautonomous duty applicable toproducts originating intheUnited States ofAmerica issetat18,1 %until 28February 1986 .
(b)Products originating intheUnited States ofAmerica donotreceive thebenefit oftheconventional duty rate .This isapplicable until 28February 1986 .
(c)Duty ratereduced to9%(suspension )foranindefinite period .

No L331/150 Official Journal oftheEuropean Communities9.12.85I Rate ofduty
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29.05 Cyclic alcohols and their halogenated ,sulphonated ,nitrated ornitrosated
derivatives :
A.Cyclanic ,cyclenic andcycloterpenic :
I.Cyclohexanol ,methylcyclohexanols anddimethylcyclohexanols 20 8
II.Menthol : 11 8,5 I III.Sterols and inositols 14 6,6
IV.Other 16 7,1
B.Aromatic : lili
I.Cinnamyl alcohol 13 6,3
II.Other 17 7,4
III.PHENOLS ,PHENOL-ALCOHOLS ,AND THEIR HALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.06 Phenols andphenol-alcohols :
A.Monophenols :|| I.Phenol and itssalts 4 3li II.Cresols ,xylenols,.and their salts 3 2,1l.\ III.Naphthols andtheir salts 18 14 lIV.Other 17 7,4
B.Polyphenols : ' l I.Resorcinol and itssalts ; 17 7,4I.\ II.Hydroquinone (quinol ) 18 7,6
III.Dihydroxynaphthalenes andtheir salts.... ; 17 7,4
IV.4,4'-Isopropylidenediphenol (2,2-bis(4-hydroxyphenyl)£ropane ,bis­
phenol A) : 15 6II V.Other 15 6,9
C.Phenol-alcohols . ..18 7,6
29.07 Halogenated ,sulphonated ,nitrated ornitrosated derivatives ofphenols or
phenol-alcohols :li A.Halogenated derivatives . 15 6,9
B.Sulphonated derivatives 18 7,6 l C.Nitrated and nitrosated derivatives :
I.Picric acid (2,4,6-trinitrophenol ); lead styphnate (lead
trinitroresorcinoxide );trinitroxylenols andtheir salts 10 5,3
II.Dinitrocresols ;trinitro-m-cresol 16 12,5 . lIII.Other 18 7,6
D.Mixed derivatives 18 7,6

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%
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IV.ETHERS ,ALCOHOL PEROXIDES ,ETHER PEROXIDES ,
EPOXIDES WITH ATHREE ORFOUR MEMBER RING ,
ACETALS AND HEMIACETALS ,AND THEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.08 Ethers ,ether-alcohols ,ether-phenols ,ether-alcohol-phenols ,alcohol peroxides
and -ether peroxides ,andtheir halogenated ,sulphonated ,nitrated ornitrosated
derivatives :
A.Ethers :
I.Acyclic :
a)Diethyl ether anddichlorodiethyl ethers
b)Other
II.Cyclanic ,cyclenic andcycloterpenic
III.Aromatic :
a)4-terf-Butyl-3-methoxy-2,6-dinitrotoIuene
b)Diphenyl ether ....
c)Other25
17
17
13
17
168,4
7,4
7,4
10
12
7,1
B.Ether -alcohols :
I.Acyclic ~
II.Cyclic20
148
6,6
C.Ether-phenols andether-alcohol-phenols :
I.Guaiacol ;potassium guaiacolsulphonates
II.Other
D.Alcohol peroxides andether peroxides19
15
17J1
6,9
6,6
29.09 Epoxides ,epoxyalcohols ,epoxyphenols andepoxyethers ,with athree orfour
member ring,and their halogenated ,sulphonated ,nitrated ornitrosated
derivatives :
A.l-Chloro-2,3-epoxypropane (epichlorhydrin )
B.Other18
1812
7.9
29.10 Acetals and hemiacetals and single orcomplex oxygen-function acetals and
hemiacetals ,and their halogenated ,sulphonated ,nitrated ornitrosated
derivatives :
A.2-(2-Butoxyethoxy)ethyl 6-propylpiperonyl ether (piperonyl butoxide )....
B.Other13
186.3
.5
V.ALDEHYDE-FUNCTION COMPOUNDS
29.11 Aldehydes ,aldehyde-alcohols ,aldehyde-ethers ,aldehyde-phenols andother single
orcomplex oxygen-function aldehydes ;cyclic polymers ofaldehydes ;
paraformaldehyde :lA.Acyclic aldehydes :
I.Formaldehyde (methanal )
II.Acetaldehyde (ethanal )
III.Butyraldehyde (butanal )
IV.Other -18
24
19
167,6
19,2
7,8 .
7,1

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29.11 B.Cyclanic ,cyclenic andcycloterpenic aldehydes 14 6,6
(cont'd )C.Aromatic aldehydes : l \ I.Cinnamaldehyde 18 7,6 \II.Other 16 7,1
D.Aldehyde-alcohols 16 7,1|| E.Aldehyde-ethers ,aldehyde-phenols and other single or complex||IIII oxygen-function aldehydes : IIII I.Vanillin (4-hydroxy-3-methoxybenzaldehyde )and 3-ethoxy-4-hydroxy ­ llII benzaldehyde ("ethylvanillin ") 20 8li II.Other 17 6,9li F.Cyclic polymers ofaldehydes : \||li I.1,3,5-Trioxane 18 7,6
II.Other 17 7,4
G.Polyformaldehyde (paraformaldehyde ) 18 7,6
29.12 Halogenated ,sulphonated ,nitrated ornitrosated derivatives ofproducts falling
within heading No29.11 16 7,1
VI.KETONE-FUNCTION COMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS
-
29.13 Ketones ,ketone-alcohols ,ketone-phenols ,ketone -aldehydes ,quinones ,II quinone-alcohols ,quinone-phenols ,quinone-aldehydes and other single orI
complex oxygen-function ketones and quinones ,and their halogenated ,
sulphonated ,nitrated ornitrosated derivatives :
A.Acyclic ketones : \
I.Monoketones 15 6,6li II.Polyketones 12 6II B.Cyclanic ,cyclenic andcycloterpenic ketones :Il I.Bornan-2-one (camphor ):Il a)Natural crude 11 5,7Il b)Other (natural refined andsynthetic ) 16 7,1Il II.Other 15 6,9Il C.Aromatic ketones : I || I.Methyl naphthyl ketones (acetonaphthones ) 14 11\\ II.4-Phenylbutenone (benzylidenacetone ) 17 7,4
III.Other 18 7,6
D.Ketone-alcohols andketone-aldehydes :II I.Acyclic ,cyclanic ,cyclenic andcycloterpenic : \
a)4-Hydroxy-4-methylpentan-2-one (diacetone alcohol ) 14 7
b)Other 14 3
II.Aromatic 18 7,6 '
E.Ketone-phenols andother single orcomplex oxygen-function ketones .... 18 7,6\\ F.Quinones ,quinone-alcohols ,quinone-phenols ,quinone-aldehydes andotherI.! single orcomplex oxygen-function quinones 17 7,4II G.Halogenated ,sulphonated ,nitrated ornitrosated derivatives :II I.4'-fert-Butyl-2',6'-dimethyl-3',5',dinitroacetophenone (musk ketone ).. 14 11,2
II.Other
a16 7,1

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/153lll Rate ofduty
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%
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VII.CARBOXYLIC ACIDS ,AND THEIR ANHYDRIDES ,HALIDES ,
PEROXIDES AND PERACIDS ,AND THEIR HALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.14i .
Monocarboxylic acids andtheir anhydrides ,halides ,peroxides andperacids ,and
their halogenated ,sulphonated ,nitrated ornitrosated derivatives :
A.Saturated acyclic monocarboxylic acids :III.Formic acid and itssalts and esters 19 7,8
II.Acetic acid and itssalts and esters : I
a)Acetic acid 21 16,8
b)Salts ofacetic acid : lII 1.Sodium acetate 19 15,2
2.Cobalt acetates 14 11li 3.Other 17 7,4II c)Esters ofacetic acid : I||1.Ethyl acetate ,vinyl acetate ,propyl acetate and isopropyl
acetate ' 20(a) 11,5 (b)
2.Methyl acetate ,butyl acetate ,isobutyl acetate ,pentyl acetate
(amyl acetate ),isopentyl acetate (isoamyl acetate )and glycerol
acetates 19 7,8
3.p-Tolyl acetate ,phenylpropyl acetates ,benzyl acetate ,rhodinyl
acetate ,santalyl acetate and the acetates ofphenylethane­
1,2-diol 13 10ll4.Other 17 7,4
III.Acetic anhydride 20 8 :
IV.Acetyl halides 18 7,6\\V.Bromoacetic acids and their salts and esters ... 23 8,6
VI.Propionic acid and itssalts andesters 14 4,2\\ VII .Butyric acid andisobutyric acid andtheir salts andesters 15 6,9||VIII .Valeric acid and itsisomers and their salts and esters
•13 6,3Il IX.Palmitic acid and itssalts and esters :
a)Palmitic acid 11 5,7 ||b)Saks andesters ofpalmitic acid 16 7,1Il X.Stearic acid and itssalts 'and esters :
a)Stearic acid 12 6
b)Salts andesters ofstearic acid :Il 1.Zinc stearate andmagnesium stearate 13 . 6,3
2.Other 15 6,9
XI.Other 16 7,1
(a)Theautonomous duty applicable tovinyl acetate originating intheUnited States ofAmerica issetat16,6% until 28February 1986 .
(b^Vinyl acetate originating intheUnited States ofAmerica does notreceive thebenefit ofthisconventional duty .This »«applicable until 28February 1986 .

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29.14
(cont'd )B.Unsaturated acyclic monocarboxylic acids :
I.Methacrylic acid anditssalts andesters
II.Undecenoic acids and their salts and esters :17 7,4
a)Undecenoic acids 13 5I b)Salts andesters ofundecenoic acids !6 7,1l. III.Oleic acid and itssalts and esters : ||II
a)Oleic acid :. 12 6li b)Salts andesters ofoleic acid 16 7,1I IV.Other : lili a)Hexa-2,4-dienoic acid (sorbic acid )andacrylic acid 15 8
b)Other 15 10
C.Cyclanic ,cyclenic andcycloterpenic monocarboxylic acids 17 7,4
D.Aromatic monocarboxylic acids :IlI.Benzoic acid and itssalts and esters 17 7,4|| II.Benzoyl chloride 18 7,6
III.Phenylacetic acid anditssalts andesters 19 7,8
IV.Other ;
\16 7,1
29.15 Polycarboxylic acids andtheir anhydrides ,halides ,peroxides andperacids ,and
their halogenated ,sulphonated ,nitrated ornitrosated derivatives :
A.Acyclic polycarboxylic acids : lI.Oxalic acid and itssalts and esters 19 7,8
II.Malonic acid andadipic acid andtheir salts andesters 17 13
III.Maleic anhydride 15 6,9Il IV.Azelaic acid and sebacic acid and their salts and esters :Il a)Azelaic acid and sebacic acid .... i 12 6|| b)Salts andesters ofazelaic acid andofsebacic acid 16 6
V. Other 16 .6,3
B.Cyclanic ,cyclenic andcycloterpenic polycarboxylic acids 17 6
C.Aromatic polycarboxylic acids :\l I.Phthalic anhydride ' 18 13
II.Terephthalic acid anditssalts andesters 18 10
III.Other 18 13

9.12.85 Official Journal oftheEuropean Communities No L331/155III Rate ofduty
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%Conventional
%
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29.16 Carboxylic acids with alcohol ,phenol ,aldehyde orketone function andother
single orcomplex oxygen-function carboxylic acids andtheir anhydrides ,halides ,
peroxides and peracids ,and their halogenated ,sulphonated ,nitrated or
nitrosated derivatives :
A.Carboxylic acids with alcohol function :
I.Lactic acid and itssalts and esters
II.Malic acid and itssalts and esters
III.Tartaric acid and itssalts and esters
IV.Citric acid and itssalts and esters :
a)Citric acid
b)Other
V.Gluconic acid and itssalts and esters
VI.Mandelic acid (phenylglycollic acid )anditssalts andesters
VII.Cholic acid and3a,12a-dihydroxy-5 /?-cholan-24-oic acid (deoxycholic
acid )andtheir salts andesters
VIII .Other :
a)Acyclic
b)Cyclic17
15
18
19
20
23
20
13
15
186,5
6.5
7.6
13
8
8,6
8
6,3
6,9
7,6
B.Carboxylic acids with phenol function :
I.Salicylic acid andO-acetylsalicylic acid andtheir salts andesters :
a)Salicylic acid
b)Salts ofsalicylic acid
c)Esters ofsalicylic acid :
1.Methyl salicylate andphenyl salicylate (salol )
2.Other
d)O-Acetylsalicylic acid anditssalts andesters
II.Sulphosalicylic acids andtheir salts andesters
III.4-Hydroxy benzoic acid anditssalts andesters
IV..Gallic acid (3,4,5-trihydroxybenzoic acid )anditssalts andesters : 1
a)Gallic acid (3,4,5-trihydroxybenzoic acid ).
b)Salts andesters ofgallic acid (3,4,5-trihydroxybenzoic acid )...
V. Hydroxynaphthoic acids andtheir salts andesters
VI.Other21
19
22
18
21
18
16
14
17
18
178,2
7,8 '
17,6
7,6
12
7,6
7,1
6,6
7,4
7,6
7,4
C.Carboxylic acids with aldehyde orketone function :
I.Dehydrocholic acid (INN )anditssalts
II.Ethyl acetoacetate anditssalts
III.Other13
'20
176.3
8
7.4
D.Other single orcomplex oxygen-function carboxylic acids 17 7,4

No L331/156 Official Journal oftheEuropean Communities 9.12.85I Rate ofduty
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VIII .INORGANIC ESTERS AND THEIR SALTS ,AND THEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
[29.17 ]
[29.18 ]
29.19 Phosphoric esters and their salts ,including lactophosphates ,and their
halogenated ,sulphonated ,nitrated ornitrosated derivatives :
A.myo-Inositol hexakis(dihydrogen phosphate )(phytic acid )and itssalts
(phytates )andlactophosphates 15 6,9
B.Tributyl phosphates ,triphenyl phosphate ,tritolyl phosphates ,trixylyl
phosphates andtris (2-chloroethyl )phosphate 15 6,6
C.Other 17 7,4
[29.20 ] •
29.21 Other esters ofmineral acids (excluding halides )and their salts ,and their
halogenated ,sulphonated ,nitrated ornitrosated derivatives :
A.Sulphuric esters andcarbonic esters andtheir salts ,andtheir halogenated ,
sulphonated ,nitrated ornitrosated derivatives 18 7,6|| B.Other products :
I.Ethylene dinitrate (ethylene glycol dinitrate ),D-mannitol hexanitrate ,
glycerol trinitrate ,pentaerythritol tetranitrate (penthrite )and
oxydiethylene dinitrate (digol dinitrate )...., 15 6,9
II.Other 17 7,4
IX.NITROGEN-FUNCTION COMPOUNDS
29.22 Amine-function compounds :
A.Acyclic monoamines :Il I.Methylamine ,dimethylamine andtrimethylamine ,andtheir salts 16 12II II.Diethylamine and itssalts 11 5,7
III.Other 14 6,6
B.Acyclic polyamines :\I I.Hexamethylenediamine and itssalts 16 7,1
II.Other 15 6|| C.Cyclanic ,cyclenic andcycloterpenic mono -andpolyamines :l
I.Cyclohexylamine andcyclohexyldimethylamine ,andtheir salts 13 6,3
II.Other 16 7,1

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%
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29.22
(cont'd )D.Aromatic monoamines :
I.Aniline and itshalogenated ,sulphonated ,nitrated and nitrosated
derivatives ,andtheir salts
II.N-Methyl-N,2,4,6-tetranitroaniline (tetryl )
III.Toluidines andtheir halogenated ,sulphonated ,nitrated andnitrosated
derivatives ,andtheir salts16 ,
8
1612
4,6
7,1
IV.Xylidines and their halogenated ,sulphonated ,nitrated andnitrosated
derivatives ,andtheir salts
V.Diphenyl amine and itshalogenated ,sulphonated ,nitrated and
nitrosated derivatives ,andtheir salts :
a)Dipicrylamine (hexyl )
b)Other15
8
166,9 •
4,6
7,1
VI.1-Naphthylamine and 2-naphthylamine and their halogenated ,
sulphonated ,nitrated andnitrosated derivatives ,andtheir salts :
a)2-Naphthylamine and itssalts
b)Other
VII .Other14
16
166,6
7,1
7,1
E.Aromatic polyamines :
I.Phenylenediamines and methylphenylenediamines (diaminotoluenes ),
andtheir halogenated ,sulphonated ,nitrated andnitrosated derivatives ,
and their salts
II.Other14
166,6
10
29.23 Single orcomplex oxygen-function amino-compounds :
A.Amino-alcohols and their ethers and esters :
I.2-Aminoethanol (ethanolamine )and itssalts
II.Other ■'14
166,6
7,1
B.Amino-naphthols and other amino-phenols ;amino-arylethers ;amino­
arylesters :
I.Anisidines , dimethoxybiphenylylenediamines (bianisidines ),
phene'tidines ,andtheir salts
II.Other18
167,6
10
C.Amino-aldehydes ;amino-ketones ;amino-quinones
D.Amino-acids :
I.Lysine anditsesters ,andtheir salts
II.Sarcosine and itssalts
III.Glutamic acid and itssalts
IV.Glycine
V. Other16
13
15
19
17
177,1
6.3
6,9
15
6,6
7.4
E.Amino-alcohol-phenols ;amino-acid-phenols ;other single orcomplex
oxygen-function amino-compounds 17 7,4

NoL331/158 Official Journal oftheEuropean Communities 9.12.85\iRate ofduty
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%
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29.24 Quaternary ammonium salts and hydroxides ;lecithins and other
phosphoaminolipins :
A.Lecithins andother phosphoaminolipins
B. Other14
175,7
7,4
29.25 Carboxyamide-function compounds ;amide-function compounds ofcarbonic
acid :
A.Acyclic amides :
I.Asparagine anditssalts :
a)Asparagine
b)Asparagine salts
II.Other
B.Cyclic amides :
I.Ureines :
a)4-Ethoxyphenylurea (dulcin )
b)Other ..
II.Ureides :
a)Phenobarbital (INN )and itssalts
b)Barbital (INN )anditssalts
c)Other
-III.Other cyclic amides :
a)Lidocaine (INN )
b)Other14
17
18
12
15
22
19
17
17
176
7,4
7,6
6
6,9
17,5
15,2
7,4
12
7,4
29.26 Carboxyimide-function compounds (including ortho-benzoicsulphimide and its
salts )and imine-function compounds (including hexamethylenetetramine and
trimethylenetrinitramine ):
A. Imides :
I.l,2-Benzisothiazol-3-one 1,1-dioxide (o-benzoicsulphimide ,saccharin )
and itssalts .
II.Other
B. Imines :
I.Aldimines
II.Other imines :
a)Methenamine (INN )(hexamethylenetetramine )
b)Hexahydro-l,3,5-trinitro-l,3,5-triazine (hexogen ,trimethylenetri­
nitramine )
c)Other i15
17
18
18
11
176,9
7
7.6
14
5.7
7,4
29.27 Nitrile-function compounds 17 13
29.28 Diazo -,azo-andazoxy-compounds 16 7,1
29.29 Organic derivatives ofhydrazine orofhydroxylamine 17 7,4
29.30 Compounds with other nitrogen-functions 17 13

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X.ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC
COMPOUNDS
29.31 Organo-sulphur compounds :li A. Xanthates 14 6,6
B. Other 18 7,6
[29.32 ]
29.33 Organo-mercury compounds 17 7,4
29.34 Other organo-inorganic compounds :
A.Organo-arsenic compounds 17 7,4II B.Tetraethyl-lead 20 8
C. Other 18 7,6
29.35 Heterocyclic compounds ;nucleic acids :
A.2-Furaldehyde (furfuraldehyde ,furfural ,furfurol )and benzofuran
(coumarone ) 14 6,6
B.Furfuryl alcohol andtetrahydrofurfuryl alcohol 17 7,4
C.Thiophen : 14 6,6|| D.Pyridine anditssalts 10 5,3|| E.Indole and3-methylindole (skatole )andtheir salts 12 6
F.Esters ofnicotinic acid (INN );nikethamide (INN )anditssalts 14 6,6
G.Quinoline and itssalts 17 7,4
H.Phenazone (INN )and aminophenazone (INN )(amidopyrin ),and their
derivatives : .\\ I.Propyphenazone (INN ) 15 10liII.Other 25 17|| IJ.Nucleic acids andtheir salts 18 7,6II K. 3-Picoline 1 12 6
L.Di(benzothiazol-2-yl )disulphide ;benzimidazole-2-thiol (mercaptoben­
zimidazole );benzothiazole-2-thiol (mercaptobenzothiazole )anditssalts .. 18 14l M. Santonin ... 13 5,3­II N.Coumarin ,methylcoumarins andethylcoumarins 18 7,6
O.Phenolphthalein 18 14

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%Conventional ­
%
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29.35
(cont'd)
iP.6-Allyl-6,7-dihydro-5H-dibenz /c,eyazepine (azapetine )anditssalts ;
Atrazine (ISO);
Chlordiazepoxide (INN )anditssalts ;
Chlorprothixene (INN );
Dextromethorphan (INN )anditssalts ;
Diazinon (ISO);
Halogen derivatives ofquinoline ;
Imipramine hydrochloride (INNM );
Iproniazid (INN );
Ketobemidone hydrochloride (INNM );
Naphazoline hydrochloride (INNM )andnaphazoline nitrate (INNM );
Phenindamine (INN )and itssalts ;
Phentolamine (INN );
Phenylbutazone (INN );
Propazine (ISO);
Pyridostigmine bromide (INN );
Quinolinecarboxylic acid derivatives ;
Simazine (ISO);
Thenalidine (INN )and itstartrates andmaleates ;
Thiethylperazine (INN ); '
Thioridazine (INN )and itssalts ;|| Tolazoline hydrochloride (INNM ) 16 5,5||Q.Other 16 8
29.36 Sulphonamides 18 6,6
29.37 Sultones and sultams
XI.PROVITAMINS ,VITAMINS AND HORMONES ,
NATURAL OR REPRODUCED BYSYNTHESIS17 7,4
29.38 Provitamins andvitamins ,natural orreproduced bysynthesis (including natural
concentrates ),derivatives thereof used primarily asvitamins ,andintermixtures of
theforegoing ,whether ornotinanysolvent :
A.Provitamins ,unmixed ,whether ornotinaqueous solution 14 4,9
B.Vitamins ,unmixed ,whether ornotinaqueous solution : l I.Vitamins A 9 3,5II II.Vitamins B2,B3,B6,Bi2andH 9 4,3Il III.Vitamin B9 18 •7,6 l IV.Vitamin C 12 4 l V.Other vitamins 14 5 •
C.Natural concentrates ofvitamins : l I.Natural concentrates ofvitamins A+.D 9 4,1Il II.Other 14 6,6
D..Intermixtures ,whether ornot inany solvent ;non-aqueous solutions of
provitamins orvitamins 18 6,8

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%
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29.39 Hormones ,natural orreproduced bysynthesis ;derivatives thereof ,used
primarily ashormones ;other steroids used primarily ashormones : -
A.Adrenaline 17 6,5 \B. Insulin 16 6,5li C.Pituitary (anterior )andsimilar hormones : llII I.Gonadotrophic hormones 11 * 5,7!!II.Other 15 6,9
D.Adrenal (cortex )hormones : I
I.Cortisone (INN )and hydrocortisone (INN ),and their acetates ;
prednisone (INN )andprednisolone (INN )' 11 5,7
II.Other 14 6,6
E.Other hormones and other steroids 14 6,6
[29.40 ]
XII .GLYCOSIDES AND VEGETABLE ALKALOIDS ,NATURAL OR
REPRODUCED BYSYNTHESIS ,AND THEIR SALTS ,ETHERS ,
ESTERS AND OTHER DERIVATIVES
29.41 Glycosides ,natural orreproduced bysynthesis ,andtheir salts ,ethers ,esters and
other derivatives : >
A.Digitalis glycosides 12 6
B.Glycyrrhizic acid andglycyrrhizates 11 5,7
C. Rutin and itsderivatives 18 7,6
D.Other 14 6,6
29.42 Vegetable alkaloids ,natural orreproduced bysynthesis ,andtheir salts ,ethers ,
esters and other derivatives :
A.Oftheopium group :-
Il I.Thebaine and itssalts 13 6,3
II.Other 17 7,4
B. Ofcinchona :
I.Quinine andquinine sulphate 9 4
II.Other 12 9,6

No L331/162 Official Journal oftheEuropean Communities9.12.85IL Rate ofduty
Heading
numberDescription Autonomous ■
%Conventional
%
1 2 3 4
29.42
(cont'd )C.Other alkaloids :
I.Caffeine and itssalts
II.Cocaine and itssalts :
a)Crude cocaine
b)Other
III.Emetine and itssalts
IV.Ephedrines andtheir salts
V. Theobromine and itsderivatives
VI.Theophylline andaminophylline (INN ),andtheir salts
VII .Other :13
5
17
10
16
10
17
1310,4
Free
6,6
5,3
7,1
8
13,6
8
XIII .OTHER ORGANIC COMPOUNDS
29.43 Sugars ,chemically pure ,other than sucrose ,glucose andlactose ;sugar ethers and
sugar esters ,andtheir salts ,other than products ofheadings Nos 29.39 ,29.41
and 29.42 :
A.Rhamnose ,raffinose andmannose
B.Other15
20 —
29.44 Antibiotics :
A.Penicillins
B.Chloramphenicol (INN )
C.Other antibiotics21
13
98,2
10
5,3
29.45 Other organic compounds 20 10

9.12.85 Official Journal oftheEuropean Communities No L331/163
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Notes
1.Forthepurposes ofheading No30.03 ,"medicaments "means goods (other than foods orbeverages such asdietetic ,
diabetic orfortified foods ,tonic beverages ,spawater )notfalling within heading No30.02 or30.04 which are
either :
(a)Products comprising twoormore constituents which have been mixed orcompounded together fortherapeutic
orprophylactic uses ;or
(b)Unmixed products suitable forsuch usesputupinmeasured doses orinforms orinpackings ofakind soldby
retail fortherapeutic orprophylactic purposes .
Forthepurposes ofthese provisions andofNote 3(d)tothisChapter ,thefollowing aretobetreated :
(A)Asunmixed products :
(1)Unmixed products dissolved inwater ;
(2)Allgoods falling inChapter 28or29;and
(3)Simple vegetable extracts falling inheading No13.03 ,merely standardised ordissolved inanysolvent ;
(B)Asproducts which have been mixed :
(1)Colloidal solutions andsuspensions (other than colloidal sulphur );
(2)Vegetable extracts obtained bythetreatment ofmixtures ofvegetable materials ;and
(3)Salts andconcentrates obtained byevaporating natural mineral waters .
2.Theheadings ofthisChapter aretobetaken nottoapply to:
(a)Aqueous distillates andaqueous solutions ofessential oils,suitable formedicinal uses (heading No33.06 );
(b)Dentifrices ofallkinds ,including those having therapeutic orprophylactic properties ,which aretobe
considered asfalling within heading No33.06 ;or
(c)Soap orother products ofheading No34.01 containing added medicaments .
3.Heading No30.05 istobetaken toapply ,andtoapply only ,to:
(a)Sterile surgical catgut andsimilar sterile suture materials ;
(b)Sterile laminaria andsterile laminaria tents ;
(c)Sterile absorbable surgical haemostatics ;
(d)Opacifying preparations forX-ray examinations anddiagnostic reagents (excluding those ofheading No30.02 )
designed tobeadministered tothepatient ,being unmixed products putupinmeasured doses orproducts
consisting oftwoormore products which have been mixed orcompounded together forsuch uses ;
(e)Blood-grouping reagents ;
(f)Dental cements andother dental fillings ;and
(g)First-aid boxes andkits .

No L331/164 9.12.85Official Journal oftheEuropean CommunitiesI\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 '2 3 4
30.01 Organo-therapeutic glands orother organs ,dried ,whether ornotpowdered ;
organo-therapeutic extracts ofglands orother organs oroftheir secretions ;other
animal substances prepared fortherapeutic orprophylactic uses,notelsewhere
specified orincluded :
A.Glands orother organs ,dried : '
I.Powdered 10 5,3|| II.Not powdered 8 4,6li B.Other :II I.Ofhuman origin Free 5,7
II.Other 11 5,7
30.02 Antisera ;microbial vaccines ,toxins ,microbial cultures (including ferments but
excluding yeasts )andsimilar products :
A.Antisera and vaccines 15 6II B.Microbial cultures 17 7
C.Other .... 14 6,6
30.03 Medicaments (including veterinary medicaments ):
A.Notputupinforms orinpackings ofakind sold byretail :
I.Containing iodine oriodine compounds ! 29 8,9
II.Other : I
a)Containing penicillin ,streptomycin ortheir derivatives :
1.Containing penicillin oritsderivatives
2.Other17
17,6,3
6,6
b)Other 15 5,2
B/Putupinforms orinpackings ofakind sold byretail :
I.Containing iodine oriodine compounds ..• 34 9,6
II.Other : I
a)Containing penicillin ,streptomycin ortheir derivatives
b)Other22
206,3
6,3
30.04 Wadding ,gauze ,bandages andsimilar articles (forexample ,dressings ,adhesive
plasters ,poultices ),impregnated orcoated with pharmaceutical substances orput
upinretail packings formedical orsurgical purposes ,other than goods specified
inNote 3tothisChapter 17 6,6
30.05 Other pharmaceutical goods 15 6,9

9.12.85 Official Journal oftheEuropean Communities No L331/165
CHAPTER 31
FERTILISERS
Notes
1.Heading No31.02 istobetaken toapply ,andtoapply only ,tothefollowing goods ,provided thatthey arenotput
upintheforms orpackings described inheading No31.05 :
(A)Goods which answer tooneorother ofthedescriptions given below :
(i)Sodium nitrate containing notmore than 16,3% byweight ofnitrogen ;
(ii)Ammonium nitrate ,whether ornotpure ;
(iii)Ammonium sulphonitrate ,whether ornotpure ;
(iv)Ammonium sulphate ,whether ornotpure ;
(v)Calcium nitrate containing notmore than 16% byweight ofnitrogen ;
(vi)Calcium nitrate-magnesium nitrate ,whether ornotpure ;
(vii)Calcium cyanamide containing notmore than 25% byweight ofnitrogen ,whether ornottreated with
oil;
(viii)Urea ,whether ornotpure .
(B)Fertilisers consisting ofanyofthegoods described in(A)above ,butwithout quantitative criteria ,mixed
together .
(C)Fertilisers consisting ofammonium chloride orofanyofthegoods described in(A)or(B)above ,butwithout
quantitative criteria ,mixed with chalk ,gypsum orother inorganic non-fertilising substances .
(D)Liquid fertilisers consisting ofthegoods ofsubparagraph 1(A)(ii)or(viii)above ,orofmixtures ofthose
goods ,inanaqueous orliquid ammonia solution .
2.Heading No31.03 istobetaken toapply ,andtoapply only ,tothefollowing goods ,provided thatthey arenotput
upintheforms orpackings described inheading No31.05 :
(A)Goods which answer tooneorother ofthedescriptions given below :
(i)Basic slag ;
(ii)Disintegrated (calcined )calcium phosphates (thermophosphates and fused phosphates )and calcined
natural aluminium calcium phosphates ;
(iii)Superphosphates (single ,double ortriple );
(iv)Calcium hydrogen phosphate containing notlessthan 0,2% byweight offluorine .
(B)Fertilisers consisting ofanyofthegoods described in(A)above ,butwithout quantitative criteria ,mixed
together .
(C)Fertilisers consisting ofanyofthegoods described in(A)or(B)above ,butwithout quantitative criteria ,mixed
with chalk ,gypsum orother inorganic non-fertilising substances .
3.Heading No31.04 istobetaken toapply ,andtoapply only ,tothefollowing goods ,provided thatthey arenotput
upintheforms orpackings described inheading No31.05 :
(A)Goods which answer tooneorother ofthedescriptions given below :
(i)Crude natural potassium salts (forexample ,carnallite ,kainite andsylvinite );
(ii)Crude potassium salts obtained bythetreatment ofresidues ofbeet molasses ;
(iii)Potassium chloride ,whether ornotpure ,except asprovided inNote 6(c)below ;
(iv)Potassium sulphate containing notmore than 52% byweight ofK20;
(v)Magnesium sulphate-potassium sulphate containing notmore than 30% byweight ofK20.
(B)Fertilisers consisting ofanyofthegoods described in(A)above ,butwithout quantitative criteria ,mixed
together .

\9.12.85 No L331/166 Official Journal oftheEuropean Communities
4.Monoammonium and diammonium orthophosphates ,whether or.notpure ,and mixtures thereof ,aretobe
classified inheading No31.05 .
5.Forthepurposes ofthequantitative criteria specified inNotes 1(A),2(A)and 3(A)above ,thecalculation istobe
made onthedryanhydrous product .
6.This Chapter does notcover :
(a)Animal blood ofheading No05.15 ;
(b)Separate chemically defined compounds (other than those answering tothedescriptions inNote 1(A),2(A),
3(A)or4above );or
(c)Cultured potassium chloride crystals (other than optical elements )weighing notlessthan 2,5geach ,ofheading
No38.19 ;optical elements ofpotassium chloride (heading No90.01 ).
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
O//O
1 2 3 4
Guano andother natural animal orvegetable fertilisers ,whether ornotmixed 31.01
Free Free together ,butnotchemically treated
31.02 Mineral orchemical fertilisers ,nitrogenous :
A.Natural sodium nitrate (a) Free Free
B.Urea containing more than 45%byweight ofnitrogen onthedryanhydrous
product 16 11
C. Other 10 8
31.03 Mineral orchemical fertilisers ,phosphatic :
A.Mentioned inNote 2(A)tothisChapter : ,
I.Superphosphates 6 4,8 .
II.Other Free Free
B.Mentioned inNote 2(B)or(C)tothisChapter 4 2,1
31.04 Mineral orchemical fertilisers ,potassic :
A.Mentioned inNote 3(A)tothisChapter Free Free
B.Mentioned inNote 3(B)tothisChapter 3 2,1
31.0-5 Other fertilisers ;goods ofthepresent Chapter intablets ,lozenges andsimilar
prepared forms orinpackings ofagross weight notexceeding 10kg:
A. Other fertilisers :
I.Containing thethree fertilising substances :nitrogen ,phosphorus and
potassium 7 6,6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/167||ll Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
31.05
(cont'd )A.II.Containing thetwofertilising substances :nitrogen andphosphorus :
a)Monoammonium and diammonium orthophosphates and mixtures
thereof 7 6,6
b)Containing phosphates andnitrates 7 6,6ll c)Other : IIII 1.With anitrogen content exceeding 10% byweight 10 8II2.Other 7 4,8|| III.Containing thetwo fertilising substances :nitrogen andpotassium :
a)Natural potassic sodium nitrate ,consisting ofanatural mixture of
sodium nitrate and potassium nitrate (theproportion ofthelatter
element may beashigh as44% ),ofatotal nitrogen content not
exceeding 16,3% byweight (a) 10 FreeIl b)Other : I
1.With anitrogen content exceeding 10% byweight 10 8
2.Other 7 4,8II IV.Other : \Il a)With anitrogen content exceeding 10% byweight 10 8Ilb)Other 4 3,2
B.Goods ofthepresent Chapter intablets ,lozenges andsimilar prepared forms
orinpackings ofagross weight notexceeding 10kg 11 8,8
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

NoL331/168 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 32
TANNING AND DYEING EXTRACTS ;TANNINS AND THEIR DERIVATIVES ;DYES ,COLOURS ,
PAINTS AND VARNISHES ;PUTTY ,FILLERS AND STOPPINGS ;INKS
Notes i
1.This Chapter does notcover :
(a)Separate chemically defined elements andcompounds (except those falling within heading No32.04 or32.05 ,
inorganic products ofakind used asluminophores (heading No32.07 ),andalsodyesorother colouring matter
informs orpackings ofakind sold byretail falling within heading No32.09 );or
(b)Tannates andother tanning derivatives ofproducts falling within headings Nos29.38 to29.42 ,29.44 or35.01
to35.04 . '
2.Heading No32.05 istobetaken toinclude mixtures ofstabilised diazonium salts andcouplers fortheproduction
ofazodyes .
3.Headings Nos 32.05 ,32.06 and32.07 aretobetaken toapply also topreparations based on,respectively ,
synthetic organic dyestuffs (including pigment dyestuffs ),colour lakes andother colouring matter ,ofakind used
forcolouring inthemass artificial plastics ,rubber orsimilar materials orasingredients inpreparations forprinting
textiles .Theheadings arenottobeapplied ,however ,toprepared pigments falling within heading No32.09 .
4.Heading No32.09 istobetaken toinclude solutions (other than collodions )consisting ofanyoftheproducts
specified inheadings Nos 39.01 to39.06 involatile organic solvents if,andonly if,theweight ofthesolvent
exceeds 50%oftheweight ofthesolution .
5.Theexpression "colouring matter "inthisChapter does notinclude products ofakind used asextenders inoil
paints ,whether ornotthey arealso suitable forcolouring distempers .
6.Theexpression "stamping foils"inheading No32.09 istobetaken toapply only toproducts ofakind used for
printing ,forexample ,book covers orhatbands ,andconsisting of:
(a)Thin sheets composed ofmetallic powder (including powder orprecious metal ),orpigment ,agglomerated with
glue ,gelatin orother binder ;or
(b)Metal (forexample ,gold oraluminium )orpigment ,deposited onpaper ,artificial plastic material orother
support .
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
32.01 Tanning extracts ofvegetable origin ;tannins (tannic acids ),including
water-extracted gall-nut .tannin ,and their salts ,ethers ,esters and other
derivatives :II A.Tanning extracts ofvegetable origin : Il.\ I.Ofwattle (mimosa ) 10(a ) 9ll II.Ofquebracho Free FreeII III.Ofsumach ,ofvallonia ,ofoakorofchestnut 9 5,8
IV.Other 9 5,3 (b)
(a)Duty ratereduced to3%(suspension )foranindefinite period .
(b)Duty rate reduced to3,2%inrespect ofeucalyptus tanning extracts ,within thelimits ofanannual tariff quota of250 tonnes tobegranted bythecompetent
authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/169I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
32.01
(cont'd)B. Other 10 3
[32.02 ]
32.03 Synthetic organic tanning substances ,andinorganic tanning substances ;tanning
preparations ,whether ornotcontaining natural tanning materials ;enzymatic
preparations forpre-tanning (forexample ,ofenzymatic ,pancreatic orbacterial
origin )i
10 5,3
32.04 Colouring matter ofvegetable origin (including dyewood extract and other
vegetable dyeing extracts ,butexcluding indigo )orofanimal origin :
A.Colouring matter ofvegetable origin :
I.Black cutch (Acacia catechu )
II.Extracts ofPersian berries andofmadder ;woad
-III.Litmus
IV.Other
B.Colouring matter ofanimal originFree
6
3
9
10Free
.3,7
2,1
4,1
5,3
32.05 Synthetic organic dyestuffs (including pigment dyestuffs );synthetic organic
products ofakind used asluminophores ;products ofthekind known asoptical
bleaching agents ,substantive tothefibre ;natural indigo :
A.Synthetic organic dyestuffs
B.Preparations mentioned inNote 3tothisChapter
C.Synthetic organic products ofakind used asluminophores
D.Products ofthekind known asoptical bleaching agents ,substantive tothe
fibre
E.Natural indigo .17
20
19
17
910
10
10
6
5,5
32.06 Colour lakes 16 10
32.07 Other colouring matter ;inorganic products ofakind used asluminophores :
A.Other colouring matter :
I.Mineral blacks ,notelsewhere specified orincluded
II.Soluble vandyke brown andsimilar products
III.Pigments based onzinc sulphide (lithopone andthelike )
IV.Pigments based ontitanium oxide
V.Pigments based onlead ,barium ,zincorstrontium chromates :
a)Molybdenum red
b)Other
VI.Other :
a)Magnetite
b)Other9
9
12
15
11
17
Free
145
5
9,5
6
5,7
7,4
4,9
6,6

No L331/170 Official Journal oftheEuropean Communities 9.12.85\ Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
32.07
(cont'd )B.Preparations mentioned inNote 3tothisChapter
C.Inorganic products ofakind used asluminophores16
127,1
5,3
32.08 Prepared pigments ,prepared opacifiers andprepared colours ,vitrifiable enamels
andglazes ,liquid lustres andsimilar products ,ofthekind used intheceramic ,
enamelling andglass industries ;engobes (slips );glass fritandother glass ,inthe .
form ofpowder ,granules orflakes :
A.Prepared pigments ,prepared opacifiers andprepared colours 15 6,9
B.Vitrifiable enamels andglazes ....> 16 6,3li C.Liquid lustres andsimilar products ;engobes (slips ) 13 5,3
D.Glass fritandother glass ,intheform ofpowder ,granules orflakes 8 3,7 •
32.09 Varnishes andlacquers ;distempers ;prepared water pigments ofthekind used for
finishing leather ;paints and enamels ;pigments dispersed inlinseed oil,white
spirit ,spirits ofturpentine orother media ofakind used inthemanufacture of
paints orenamels ;'stamping foils ;dyes orother colouring matter informs or
packings ofakind sold byretail ;solutions asdefined byNote 4tothis
Chapter :
A.Varnishes and lacquers ;distempers ;prepared water pigments ofthekind
used forfinishing leather ;paints andenamels ;pigments dispersed inlinseed
oil,white spirit ,spirits ofturpentine orother media ofakind used inthe
manufacture ofpaints orenamels ;solutions asdefined byNote 4tothis
Chapter :
I.Pearl essence 16 7,1 .ll II.Other 19 10ll B.Stamping foils 17 6,6
C.Dyes orother colouring matter informs orpackings ofakind sold by
retail 16 7,1
32.10 Artists ',students 'andsignboard painters 'colours ,modifying tints ,amusement
colours andthelike,intablets ,tubes ,jars,bottles ,pans orinsimilar forms or
packings ,including such colours insetsoroutfits ,with orwithout brushes ,
palettes orother accessories 22 7,6
32.11 Prepared driers 17 6,6
32.12 Glaziers 'putty ;grafting putty ;painters 'fillings ;non-refractory surfacing
preparations ;stopping ,sealing andsimilar mastics ,including resin mastics and
cements 11 5
32.13 Writing inkprinting inkandother inks :
A.Writing ordrawing ink 15 6,9Il B.Printing ink 18 6,6
C.Other inks 16 7,1

9.12.85 Official Journal oftheEuropean Communities No L331/171
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS ;PERFUMERY ,COSMETIC ORTOILET PREPARATIONS
Notes
1.This Chapter does notcover :
(a)Compound alcoholic preparations (known as"concentrated extracts "),forthemanufacture ofbeverages ,of
heading No22.09 ;
(b)Soap andother products falling within heading No34.01 ;or
(c)Spirits ofturpentine orother products falling within heading No38.07 .
2.Theexpression "perfumery ,cosmetic ortoilet preparations "inheading No33.06 istobetaken toapply ,inter alia,
to:
(a)Prepared room deodorisers ,whether ornotperfumed ;
(b)Products ,whether ornotmixed (other than aqueous distillates andaqueous solutions ofessential oils),suitable
foruseasperfumery ,cosmetic ortoilet preparations orasroom deodorisers ,putupinpackings ofakind sold
byretail forsuch use.ll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
33.01 Essential oils (terpeneless ornot),concretes andabsolutes ;resinoids ;concentrates
ofessential oilsinfats,infixed oils,orinwaxes orthelike,obtained bycold
absorption orbymaceration ;terpenic by-products ofthedeterpenation of
essential oils :
A.Essential oils,notdeterpenated : 1
i I.Ofcitrus fruit 12 11\l II.Other : \ll a)Geranium ,clove ,niaouli andylang-ylang oils 5' 2,7ll b)Other ... Free Freell B.Essential oils,deterpenated : IIl I.Ofcitrus fruit ' 12 6,9ll II.Other 10 4,6ll C. Resinoids 7 4,1ID.Concentrates ofessential oils infats,infixed oils,orinwaxes orthelike ,
obtained bycold absorption orbymaceration 9 5
E.Terpenic by-products of-thedeterpenation ofessential oils 10 4,6
[33.02 ]
[33.03 ]

No L331/172 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
33.04 Mixtures oftwo ormore odoriferous substances (natural orartificial )and
mixtures (including alcoholic solutions )with abasis ofoneormore ofthese
substances ,ofakind used asrawmaterials intheperfumery ,food ,drink orother
industries 10 5,3
[33.05 ]
33.06 Perfumery ,cosmetic ortoilet preparations ;aqueous distillates and aqueous
solutions ofessential oils,including such products suitable formedicinal uses :
A.Perfumery ,cosmetic ortoilet preparations :
I.Shaving creams 20 7,1
II.Other 18 6,6
B.Aqueous distillates and aqueous solutions ofessential oils,including such
products suitable formedicinal uses 12 6 ,

9.12.85 Official Journal oftheEuropean Communities NoL331/173
CHAPTER 34
SOAP ,ORGANIC SURFACE-ACTIVE AGENTS ,WASHING PREPARATIONS ,
LUBRICATING PREPARATIONS ,ARTIFICIAL WAXES ,PREPARED WAXES ,POLISHING
AND SCOURING PREPARATIONS ,CANDLES AND SIMILAR ARTICLES ,MODELLING PASTES
AND "DENTAL WAXES "
Notes
1.This Chapter does notcover :
(a)Separate chemically defined compounds ;or
(b)Dentifrices ,shaving creams orshampoos containing soap ororganic surface-active agents (heading
No33.06 ).
2.Forthepurposes ofheading No34.01 ,theexpression "soap"istobetaken toapply only tosoap soluble inwater .
Soap and other products falling within heading No34.01 may contain added substances (forexample ,
disinfectants ,abrasive powders ,fillers ormedicaments ).Products containing abrasive powders remain classified in
heading No34.01 only ifintheform ofbars ,cakes ormoulded pieces orshapes .Inother forms they aretobe
classified inheading No34.05 as"scouring powders andsimilar preparations ".
3.Thereference inheading No34.03 topetroleum oilsandoilsobtained from bituminous minerals istobetaken to
apply totheproducts defined inNote 3ofChapter 27.
4.Inheading No34.04 theexpression "prepared waxes ,notemulsified orcontaining solvents "istobetaken toapply
only to:
(A)Mixtures ofanimal waxes ,mixtures ofvegetable waxes ormixtures ofartificial waxes ;
(B)Mixtures ofdifferent classes ofwaxes (animal ,vegetable ,mineral orartificial );and
(C)Mixtures ofwaxy consistency notemulsified orcontaining solvents ,with abasis ofoneormore waxes and
containing fats,resins ,mineral substances orother materials .
The heading istobetaken nottoapply to:
(a)Waxes falling within heading No27.13 ;or
(b)Unmixed animal waxes andunmixed vegetable waxes ,merely coloured .l Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4 "
34.01 Soap ;organic surface-active products andpreparations foruseassoap ,inthe
form ofbars ,cakes ormoulded pieces orshapes ,whether ornotcombined with
19 6,9
34.02 Organic surface-active agents ;surface-active preparations and washing
preparations ,whether ornotcontaining soap 17 6,9

No L331/174 Official Journal oftheEuropean Communities9.12.85Il\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
34.03 Lubricating preparations ,and preparations ofakind used foroilorgrease
treatment oftextiles ,leather orother materials ,butnotincluding preparations
containing 70%ormore byweight ofpetroleum oilsorofoilsobtained from
bituminous minerals :Il A.Containing petroleum oilsoroilsobtained from bituminous minerals .... 10 4,6llB.Other •. 10 4,6
34.04 Artificial waxes (including water-soluble waxes );prepared waxes ,notemulsified
orcontaining solvents 12 5,3
34.05 Polishes andcreams forfootwear ,furniture orfloors ,metal polishes ,scouring
powders andsimilar preparations ,butexcluding prepared waxes falling within
heading No34.04 15 6
34.06 Candles ,tapers ,night-lights andthelike 16 7,1
34.07 Modelling pastes (including those putupforchildren's amusement andassorted
modelling pastes );preparations ofakind known as"dental wax"oras"dental
impression compounds ",inplates ,horseshoe shapes ,sticks andsimilar forms . 16' 6,3

12.85 Official Journal oftheEuropean Communities NoL331/175
CHAPTER 35
ALBUMINOID ALSUBSTANCES :GLUES :ENZYMES
Notes
1.This Chapter does notcover :
(a)Yeasts (heading No21.06 };
(b)Medicaments (heading No30.03 );
(c)Enzymatic preparations forpre-tanning (heading No32.03 );
(d)Enzymatic soaking orwashing preparations andother products ofChapter 34;or
(e)Gelatin products oftheprinting industry (Chapter 49).
2.Forthepurposes ofheading No35.05 ,theterm "dextrins "istobetaken toapply tostarch degradation products
with areducing sugar content ,expressed asdextrose onthedrysubstance ,notexceeding 10% .
Such products with areducing sugar content exceeding 10% fallinheading No17.02 .
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
35.01 Casein ,caseinates andother casein derivatives ;casein glues :
A. Casein :
I.For thjertianufacture ofregenerated textile fibres (a)
II.For industrial uses other than themanufacture offoodstuffs orfodder
(a)
III.Other2
6
142
5
B.Casein glues
C. Other13
10 10
35.02 Albumins ,albuminates andother albumin derivatives :l.\ A. Albumins : I||
I.Unfit ,ortoberendered unfit ,forhuman consumption (b)
II.Other :Free Free
a)Ovalbumin andlactalbumin :
1.Dried (forexample ,insheets ,scales ,flakes ,powder )
2.Other
.b)Other10(c )
10(c )
10—
B. Albuminates and other albumin derivatives 12 12
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Entry under thissubheading ofalbumins toberendered unfit forhuman consumption issubject toconditions tobedetermined bythecompetent authorities .
(c)Theadvalorem duty issubstituted byaspecific taxestablished inaccordance with theprovisions ofCouncil Regulation (EEC )No2783 /75.

No L331/176 9.12.85 Official Journal oftheEuropean Communities
/
Rate ofduty
Heading
numberDescription,Autonomous
%Conventional
%
1 2 3 4
35.03 Gelatin (including gelatin inrectangles ,whether ornot coloured or
surface-worked )andgelatin derivatives ;glues derived from bones ,hides ,nerves ,
tendons orfrom similar products ,andfishglues ;isinglass :
A.Isinglass 10 5,3
B.Other 15 12
35.04 Peptones andother protein substances (excluding enzymes ofheading No35.07 )
andtheir derivatives ;hide powder ,whether ornotchromed 12 5,3
35.05 Dextrins anddextrin glues ;soluble orroasted starches ;starch glues :
A.Dextrins ;soluble orroasted starches 23,9
+v14
+v
B.Glues made from dextrin orfrom starch ,containing byweight ofthose
materials :
I.Less than 25% 16,3
+v13
+vsubject
toamax.
of18
II.25%ormore but less than 55% 16,3
+v13
+vsubject
toamax.
of18
III.55% ormore but less than 80% 16,3
+v13
+vsubject
toamax.
of18
.IV.80%ormore 16,3
+v13
+vsubject
toamax.
of18
35.06 Prepared glues notelsewhere specified orincluded ;products suitable foruseas
glues putupforsalebyretail asglues inpackages notexceeding anetweight of
1kg:
A.Prepared glues notelsewhere specified orincluded :
I.Vegetable glues :
a)Obtained from natural gums .
b)Other ;11
195.7
7.8 l II.Other glues 16 7,1
B.Products suitable foruseasglues putupforsalebyretail asglues inpackages
notexceeding anetweight of1kg .. 19 7,8
35.07 Enzymes ;prepared enzymes notelsewhere specified orincluded 13 6,3

9.12.85 Official Journal oftheEuropean Communities No L331/177
CHAPTER 36
EXPLOSIVES ;PYROTECHNIC PRODUCTS ;MATCHES ;PYROPHORIC ALLOYS ;
CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1'.This Chapter does notcover separate chemically defined compounds other than those described inNote 2(a)or(b)
below .
2.The expression "articles ofcombustible materials "inheading No36.08 istobetaken toapply only to:
(a)Metaldehyde ,hexamethylenetetramine andsimilar substances ,putupinforms (forexample ,tablets ,sticks or
similar forms )foruseasfuels ;fuels with abasis ofalcohol ,andsimilar prepared fuels ,insolid orsemi-solid
form ;
(b)Liquid fuels (forexample ,petrol )ofakind used inmechanical lighters ,incontainers ofacapacity notexceeding
300 cm3;and
(c)Resin torches ,firelighters andthelike .
lll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
36.01 Propellent powders :
A.Black powder (gunpowder ) 8. 4,6||B. Other 11 5,7
36.02 Prepared explosives ,other than propellent powders 16 7,1
[36.03 ]I
36.04 Safety fuses ;detonating fuses ;percussion and detonating caps ;igniters ;
detonators :
A.Safety fuses ;detonating fuses 15 6||B. Other 24 8,7
36.05 Pyrotechnic articles (forexample ,fireworks ,railway fogsignals ,amorces ,rain
rockets ): '|| A.Amorces instrips orrolls forlighters ,miners 'lamps andthelike 13 6,3\\B. Other 18 6,6
36.06 Matches (excluding Bengal matches ) 14 10
[36.07 ]I
36.08 Ferro-cerium and other pyrophoric alloys inallforms ;articles ofcombustible
materials :|| A.Ferro-cerium andother pyrophoric alloys inallforms 15 6
B. Other 19 7,8

No L331/178 Official Journal oftheEuropean Communities9.12.85
CHAPTER 37
PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS
Notes
1.This Chapter does notcover waste orscrap materials .
2.Heading No37.08 istobetaken toapply only to:
(a)Chemical products mixed orcompounded forphotographic uses (forexample ,sensitised emulsions ,developers
andfixers );and
(b)Unmixed substances suitable forsuch usesandputupinmeasured portions orputupforsalebyretail inaform
ready foruse.
Theheading does notapply tophotographic pastes orgums ,varnishes orsimilar products .
Additional Notes
1.Inthecaseofsound films imported intwobands (theband bearing only theimages andtheband usedforrecording
thesound ),each band istobeclassified initsappropriate heading .
2.Theexpression "newsreels "(subheading 37.07 BIIa)shall betaken toapply tofilms ofalength oflessthan 330m
anddepicting current events ofapolitical ,sporting ,military ,scientific ,literary ,folkloric ,touristic ,society ,etc.,
nature .
Rate ofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
37.01 Photographic plates andfilm intheflat,sensitised ,unexposed ,ofanymaterial
other than paper ,paperboard orcloth :ll A.Film intheflat,putupindiscform andincorporated inacartridge 21(a) 7,4||B. Other 21 7,4
37.02 Film inrolls ,sensitised ,unexposed ,perforated ornot:
A.Ofawidth of35mm orless :'
I.Microfilm ;film forradiography andthegraphic arts 20 7,1llII.Other . 20 5,3||B. Ofawidth ofmore than 35mm 20 7,1
37.03 Sensitised paper ,paperboard and cloth ,unexposed orexposed but not
developed 23 7,6
37.04 Sensitised plates andfilm,exposed butnotdeveloped ,negative orpositive :
A.Cinematograph film :I-! I.Negatives ;intermediate positives Free Free
i
II.Other positives 2,35 ECU per
100 metres0,70 ECU per
100 metres
B. Other Free Free
(a)Duty ratereduced to5,3%until 31December 1986 .

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/179
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
37.05 Plates ,imperforated film andperforated film (other than cinematograph film),
exposed anddeveloped ,negative orpositive :
A.Microfilm 5 3,2
B.Other ! 12 5,3
[37.06 ]
37.07 Cinematograph film,exposed anddeveloped ,whether ornotincorporating sound
track orconsisting only ofsound track ,negative orpositive :
A.Consisting only ofsound track Free (a)
B.Other :
I.Negatives ;intermediate positives Free FreeIII.Other positives :
a)Newsreels 2,25 ECU per
100 metres1,07 ECU per
100 metresII b)Other ,ofawidth of: III1.Less than 10mm 0,50 ECU per
100 metres0,28 ECU per
100 metresI2.10mm ormore but less than 34mm 3,50 ECU per
100 metres1,60 ECU per
100 metresII3.34mm ormore but less than 54mm 5ECU per
100 metres1,90 ECU per
100 metresi4.54mm ormore 5ECU per
100 metres2,60 ECU per
100 metres
37.08 Chemical products andflash light materials ,ofakind andinaform suitable for
useinphotography 15 6
(a)SeeAnnex .

No L331/180 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1.This Chapter does notcover :
(a)Separate chemically defined elements orcompounds with theexception ofthefollowing :
(1)Artificial graphite (heading No38.01 );
(2)Disinfectants ,insecticides ,fungicides ,ratpoisons ,herbicides ,anti-sprouting products ,plant-growth
regulators andsimilar products putupasdescribed inheading No38.11 ;
(3)Products put upascharges forfire-extinguishers orputupinfire-extinguishing grenades (heading
No38.17 );
(4)Products specified inNote 2(a),(c),(d)or(f)below .
(b)Mixtures ofchemicals aridfoodstuffs ofakind used inthepreparation ofhuman foodstuffs (generally ,heading
No21.07 ).
(c)Medicaments (heading No3D.03).
2.Heading No38.19 istobetaken toinclude thefollowing goods which aretobetaken nottofallwithin anyother
heading oftheTariff :
(a)Cultured crystals (other than optical elements )weighing notlessthan 2,5geach ,ofmagnesium oxide orofthe
halides ofthealkali orofthealkaline-earth metals ;
(b)Fusel oil;
(c)Inkremovers putupinpackings forsalebyretail ;
(d)Stencil correctors putupinpackings forsalebyretail ;
(e)Ceramic firing testers ,fusible (forexample ,Seger cones );
(f)Plasters specially prepared foruseindentistry ;and
(g)Chemical elements ofChapter 28(forexample ,silicon andselenium )doped foruseinelectronics ,intheform of
discs ,wafers orsimilar forms ,polished ornot,whether ornotcoated with auniform epitaxial layer .
Heading
numberDescription ,Rate ofduty
Autonomous
%Conventional
%
1 2 3 4
38.01 Artificial graphite ;colloidal graphite ,other than suspensions inoil:III A.Artificial graphite : llII I.Inimmediate packings ofanetcapacity of1kgorless . 10 4,6IIII.Other 6 3,6|-IB.Natural orartificial colloidal graphite 9 4,1
[38.02 ] / \

9.12.85 Official Journal oftheEuropean Communities No L331/181Il Rate ofduty
Heading -
number Description Autonomous
%Conventional
%
1 2 3 4
38.03 Activated carbon ;activated natural mineral products ;animal black ,including
spent animal black :
A. Activated carbon 16 6,3 l B.Activated natural mineral products 14 5,7IC.Animal black ,including spent animal black 7 4,1
[38.04 ]
38.05 Tall oil:lA. Crude 4 FreeIB. Other 7 4,1
38.06 Concentrated sulphite lye 9 5
38.07 Spirits of-turpentine (gum ,wood and sulphate )and other terpenic solvents
produced bythedistillation orother treatment ofconiferous woods ;crude
dipentene ;sulphite turpentine ;pine oil (excluding "pine oils"not rich in
terpineol ):Il A.Gum spirits ofturpentine 5 4
B.Spirits ofsulphate turpentine ;crude dipentene 7 3,2IC. Other ' 7 3,7
38.08 Rosin andresin acids ,andderivatives thereof other than ester gums included in
heading No39.05 ;rosin spirit androsin oils:
A.Rosin ,including "brais r^sineux " 6 5\\ B.Rosin spirits androsin oils 7 3,7IC. Other 10 4,6
38.09 Wood tar;wood taroils (other than thecomposite solvents andthinners falling
within heading No38.18 );wood creosote ;wood naphtha ;acetone oil;vegetable
pitch ofallkinds ;brewers 'pitch andsimilar compounds based onrosin oron
vegetable pitch ;foundry core binders based onnatural resinous products :IlA. Wood tar 4 2,1IB. Other 4,6 (a)
[38.10 ]
(a)SeeAnnex .

No L331/182 9.12.85Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
38.11 Disinfectants ,insecticides ,fungicides ,ratpoisons ,herbicides ,anti-sprouting
products ,plant-growth regulators and similar products ,putupinforms or
packings forsale byretail oraspreparations orarticles (forexample ,
sulphur-treated bands ,wicks andcandles ,fly-papers ):
i '
A.Sulphur putupinforms forsalebyretail orinimmediate packings ofanet
capacity of1kgorless 9 7
B.Preparations based oncopper compounds 8 4,6
C.Plant-growth regulators 18 7,6
D.Other 15 6
38.121
Prepared glazings ,prepared dressings andprepared mordants ,ofakind used in
thetextile ,paper ,leather orlikeindustries :
A.Prepared glazings andprepared dressings :
I.With abasis ofamylaceous substances ,containing byweight ofthose
substances :
a)Less than 55% 18,8
+v13
+vsubject
toamax.
of20
b)55%ormore butlessthan 70% 18,8
+v13
+vsubject
toamax.
of20
c)70% ormore butlessthan 83% 18,8
+v13
+vsubject
toamax.
of20
d)83% ormore ;.. 18,8
+v13
+vsubject
toamax.
of20
II.Other 14 5,7
B.Prepared mordants 14 6,6
38.13 Pickling preparations formetal surfaces ;fluxes andother auxiliary preparations
forsoldering ,brazing orwelding ;soldering ,brazing orwelding powders and
pastes consisting ofmetal andother materials ;preparations ofakind used as
cores orcoatings forwelding rods andelectrodes :
A.Pickling preparations formetal surfaces ;soldering ,brazing orwelding
powders andpastes consisting ofmetal andother materials 14 6,6
B.Preparations ofakind used ascores orcoatings forwelding electrodes and
9 4,1
C.Other 9 5

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/183\ Rate ofduty
Heading
numberDescriptionAutonomous
0//oConventional
0//o
l 2 3 4
38.14 Anti-knock preparations ,oxidation inhibitors ,gum inhibitors ,viscosity
improvers ,anti-corrosive preparations andsimilar prepared additives formineral
oils :
A.Anti-knock preparations based ontetraethyl-lead 19 7,2
B.Other :
I.For lubricants :
a)Containing petroleum oils oroils obtained from bituminous
minerals
b)Other13
165,3
5,8
II.Anti-knock preparations based ontetramethyl-lead ,onethylmethyl-lead
oronmixtures oftetraethyl-lead andtetramethyl-lead 17 5,8
III.Other 17 5,8
38.15 Prepared rubber accelerators 16 6,3
38.16 Prepared culture media fordevelopment ofmicro-organisms 11 5
Preparations and charges for fire-extinguishers ;charged fire-extinguishing 38.17
15 6,9 grenades
38.18 Composite solvents andthinners forvarnishes andsimilar products 18 6,6
38.19 « Chemical products andpreparations ofthechemical orallied industries (including
those consisting ofmixtures ofnatural products ),notelsewhere specified or
included ;residual products ofthechemical orallied industries ,notelsewhere
specified orincluded :
A.Fusel oil;dippel 'soil 7 4,1
B.Naphthenic acids 6 3,2
C.Water-insoluble salts ofnaphthenic acids ;esters ofnaphthenic acids 12 5,3
D.Petroleum sulphonates ,excluding petroleum sulphonates ofalkali metals ,of
ammonium orofethanolamines ;thiophenated sulphonic acids ofoils
obtained from bituminous minerals ,andtheir salts 14 5,7
E.Mixed alkylbenzenes andmixed alkylnaphthalenes 13 6,3
F.Ionexchangers :
I.Based onsulphonated carbon ,orofnatural mineral substances
II.Other9
145
6,6
G.Catalysts 14 6,6
H.Getters forvacuum tubes 12 6
IJ.Non-agglomerated mixtures ofmetal carbides 12 5,3

No L331/184 9.12.85 Official Journal oftheEuropean Communities
Rate ofduty
Heading
number Description /Autonomous
%Conventional
%
1 2 3 4
38.19
(cont'd )K.Refractory cements ,mortars andsimilar compositions
L.Alkaline iron oxide forthepurification ofgas
M.Carbonaceous pastes forelectrodes4
9
102,7
5
5,3
N.Accumulator compounds based oncadmium oxide ornickel hydroxide ...
0.Carbon (other than thatfalling within subheading 38.01 A)inmetal-graphite
orother compounds ,inthe form ofsmall plates ,bars orother
semi-manufactures15
66,9
3,7
P.Preparations known as"liquids forhydraulic transmission "(forexample ,
hydraulic brake fluids )notcontaining orcontaining lessthan 70%byweight
ofpetroleum oilsoroilsobtained from bituminous minerals 18 7,1
Q.Foundry core binders based onsynthetic resins
R.'Anti-rust preparations containing amines asactive elements
S.Chemical elements referred toinNote 2(g)tothisChapter18
18
97,1
' 7,1
7,6
T.D-Glucitol (sorbitol )other than that falling within subheading 29.04 CIII:
I.Inaqueous solution :
a)Containing 2%orless byweight ofD-mannitol ,calculated onthe
D-glucitol content
b)Other ■\
12
+v
12(a)'
+v—
II.Other :
a)Containing 2%orlessbyweight ofD-mannitol ,calculated onthe
D-glucitol content
b)Other12
+v
12(a)
+v—
IU.Pyrolignites (forexample ,ofcalcium ) 10 5,3IV.Crude calcium tartrate 9 5IW.Crude calcium citrate 7 4,1
X.Other 18 7,6
(a)Duty ratereduced to9%(suspension )foranindefinite period .

9.12.85 Official Journal oftheEuropean Communities No L331/185
SECTION VII
ARTIFICIAL RESINS AND PLASTIC MATERIALS ,CELLULOSE ESTERS
AND ETHERS ,AND ARTICLES THEREOF ;RUBBER ,
SYNTHETIC RUBBER ,FACTICE ,AND ARTICLES THEREOF
Note
Goods putupinsetsconsisting oftwoormore separate constituents ,some orallofwhich fallwithin thepresent
Section andareintended tobemixed together toobtain aproduct ofSection VIorVII,aretobeclassified inthe
heading appropriate tothatproduct ,provided thattheconstituents are:
(i)having regard tothemanner inwhich they areputup,clearly identifiable asbeing intended tobeused together
without first being repacked ;
(ii)imported together ;and
(iii)identifiable ,whether bytheir nature orbytherelative proportions inwhich they arepresent ,asbeing
complementary onetoanother .
CHAPTER 39
»
ARTIFICIAL RESINS AND PLASTIC MATERIALS ,CELLULOSE ESTERS AND ETHERS ;
ARTICLES THEREOF
Notes
1.This Chapter does notcover :
(a)Stamping foils ofheading No32.09 ;
(b)Artificial waxes (heading No34.04 );
(c)Synthetic rubber ,asdefined forthepurposes ofChapter 40,orarticles thereof ;
(d)Saddlery orharness (heading No42.01 )ortravel goods ,handbags orother receptacles falling within heading
No42.02 ;
(e)Plaits ,wickerwork orother articles falling within Chapter 46;
(f)Goods falling within Section XI(textiles andtextile articles );
(g)Footwear ,headgear ,umbrellas ,sunshades ,walking-sticks ,whips ,riding-crops orparts thereof orother articles
falling within Section XII;
(h)Imitation jewellery falling within heading No71.16 ;
(ij)Articles falling within Section XVI (machines andmechanical orelectrical appliances );
(k)Parts ofaircraft orvehicles falling within Section XVII ;
(1)Optical elements ofartificial plastics ,spectacle frames ,drawing instruments orother articles falling within
Chapter 90;
(m)Articles falling within Chapter 91(forexample ,clock orwatch cases );
(n)Musical instruments orparts thereof orother articles falling within Chapter 92;
(o)Furniture andother articles ofChapter 94;
(p)Brushes orother articles falling within Chapter 96;

No L331/186 Official Journal oftheEuropean Communities 9.12.85
(q)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );or
(r)Buttons ,slide fasteners ,combs ,mouthpieces orstems forsmoking pipes ,cigarette-holders orthelike,parts of
vacuum flasks orthelike,pens ,propelling pencils orother articles falling within Chapter 98.
2.Headings Nos 39.01 and39.02 aretobetaken toapply only togoods ofakind produced bychemical synthesis
answering tooneofthefollowing descriptions :
(a)Artificial plastics including artificial resins ;
(b)Silicones ;
(c)Resols ,liquid polyisobutylene ,andsimilar artificial polycondensation orpolymerisation products .
3.Headings Nos 39.01 to39.06 aretobetaken toapply tomaterials inthefollowing forms only :
(a)Liquid orpasty (including emulsions ,dispersions andsolutions );
(b)Blocks ,lumps ,powders (including moulding powders ),granules ,flakes andsimilar bulk forms ;
(c)Monofil ofwhich anycross-sectional dimension exceeds 1mm ;seamless tubes ,rods ,sticks andprofile shapes ,
whether ornotsurface -worked butnototherwise worked ;
(d)Plates ,sheets ,film ,foilandstrip (other than thatclassified inheading No51.02 bytheapplication ofNote 4to
Chapter 51),whether ornotprinted orotherwise surface -worked ,uncut orcutintorectangles butnotfurther
worked (even if,when socut,they become articles ready foruse);
(e)Waste andscrap .
Additional Note
Subheading 39.02 CIistobetaken toinclude polyethylene slightly modified bysmall quantities ofother olefins .
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
39.01 Condensation ,polycondensation and polyaddition products ,whether ornot ll modified orpolymerised ,andwhether ornotlinear (forexample ,phenoplasts , II ll aminoplasts ,alkyds ,polyallyl esters and other unsaturated polyesters ,II I-I llsilicones ): IlIILI A.Ionexchangers 19 6,9
B.Adhesive strips ofawidth notexceeding 10cm,thecoating ofwhich consists\II ofunvulcanised natural orsynthetic rubber ; ... 16 6,3ll C. Other : \ll I.Phenoplasts : lII a)Inone oftheforms mentioned inNote 3(a)and (b)tothisI.\\II Chapter 15 6,9II b)Inother forms 17 7,1ll II.Aminoplasts : I I a)Inone oftheforms mentioned inNote 3(a^and (b)tothis\
Chapter 15 6,9
b)Inother forms 17 7,4

9.12.85 Official Journal oftheEuropean Communities No L331/187
Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 .3 4
39.01
(cont'd )C. III.Alkyds andother polyesters :
a)Inoneoftheforms mentioned inNote 3(d)tothisChapter ...
b)Other
IV.Polyamides
V.Polyurethanes
VI.Silicones
VII .Other20
20
22
22
20
2013
8
8
8,4
8,4
7,6
39.02 Polymerisation and copolymerisation products (forexample ,polyethylene ,
polytetrahaloethylenes ,polyisobutylene ,polystyrene ,polyvinyl chloride ,
polyvinyl acetate ,polyvinyl chloroacetate and other polyvinyl derivatives ,
polyacrylic andpolymethacrylic derivatives ,coumarone-indene resins ):
A.Ionexchangers 22 7,6
B.Adhesive strips ofawidth notexceeding 10cm,thecoating ofwhich consists
ofunvulcanised natural orsynthetic rubber 16 6,3
C. Other :
I.Polyethylene :
a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter
b)Inother forms
II.Polytetrahaloethylenes
III.Polysulphohaloethylenes
IV.Polypropylene
V.Polyisobutylene20
23 .
23
23
23
2312,5
12,5
12,5
12,5
12,5
12,5
VI.Polystyrene andcopolymers ofstyrene :
a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter
b)Inother forms20
2312,5
12,5
VII.Polyvinyl chloride :
a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter
b)Inother forms !....20
23.12,5
12,5
VIII .Polyvinylidene chloride ;copolymers ofvinylidene chloride with vinyl
chloride . 19 12,5
-IX.Polyvinyl acetate
X.Copolymers ofvinyl chloride with vinyl acetate
XI.Polyvinyl alcohols ,acetals andethers
XII.Acrylic polymers ,methacrylic polymers and acrylo-methacrylic
copolymers19
21
21
2112
12,5
12,5
12,5
XIII .Coumarone resins ,indene resins andcoumarone-indene resins
XIV .Other polymerisation orcopolymerisation products :
a)Inone oftheforms mentioned inNote 3(a)and (b)tothis
Chapter
b)Inother forms19
21
2312
12,5 .
12,5

No L331/188 9.12.85 Official Journal oftheEuropean Communities\ Rate ofduty
Heading
numberDescription
IAutonomous
%Conventional
%
1 2 3 4
39.03 Regenerated cellulose ;cellulose nitrate ,cellulose acetate and other cellulose
esters ,cellulose ethers andother chemical derivatives ofcellulose ,plasticised or
not (forexample ,collodions ,celluloid );vulcanised fibre :
A.Adhesive strips ofawidth notexceeding 10cm,thecoating ofwhich consists
ofunvulcanised natural orsynthetic rubber 16 6,3
B.Other :
I.Regenerated cellulose : |l\\ a)Expanded ,foam orsponge 22 8,4
b)Other : ll
1.Sheets ,film orstrip ,coiled ornot,ofathickness oflessthan
0,75 mm 23 13
2.Other 19 6,9
c)Waste andscrap 16 6,3\\II.Cellulose nitrates :Il a)Not plasticised : I
1.Collodions and celloidin 20 16
2.Other 12 6|| b)Plasticised : l 1.With camphor orotherwise (forexample ,celluloid ):\
aa)Film inrolls or instrips ,for cinematography or
photography 15 6,9
bb)Other 17 7,4 l 2.Waste andscrap 14 6,6
III.Cellulose acetates : I\
a)Not plasticised : 19 7,8
b)Plasticised :•
1.Products known asmoulding powders 15 6,9
2.Film inrolls orinstrips ,forcinematography orphotography .. 13 6,3
3.Sheets ,film orstrip ,coiled ornot,ofathickness ofless ,than
0;75 mm .; 19 13
4.Other :
aa)Waste andscrap 14 6,6
bb)Other 17 7,4
IV.Other cellulose esters :|| a)Not plasticised 18 6,6
b)Plasticised :|| 1.Products known asmoulding powders 15 6
2.Film inrolls orinstrips ,forcinematography orphotography .. 14 6,6
3.Sheets ,film orstrip ,coiled ornot,ofathickness oflessthan
0,75 mm 20 7,1ll 4.Other :\\ aa)Waste andscrap 14 5,7
bb)Other 18 .6,6

9.12.85 Official Journal oftheEuropean Communities No L331/189I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
39.03
(cont'd )B.V.Cellulose ethers and other chemical derivatives ofcellulose :
a)Not plasticised :
1.Ethylcellulose
2.Other
b)Plasticised :
1.Waste andscrap
2.Other :
aa)Ethylcellulose
bb)Other
VI.Vulcanised fibre15
19
16
16
20
146,9
7,8
7,1
7,1
8
5,7
39.04 Hardened proteins (forexample ,hardened casein andhardened gelatin ) 10 5,3
39.05 Natural resins modified byfusion (run gums );artificial resins obtained by
esterification ofnatural resins orofresinic acids (ester gums );chemical derivatives
ofnatural rubber (forexample ,chlorinated rubber ,rubber hydrochloride ,
oxidised rubber ,cyclised rubber ):
A.Run gums
B.Other14
175,7
6,6
39.06 Other high polymers ,artificial resins andartificial plastic materials ,including
alginic acid,itssalts andesters ;linoxyn :
A.Alginic acid anditssalts andesters
B.Other :
I.Starches ,esterified oretherified
II.Other11
20
205
12
12
39.07 Articles ofmaterials ofthekinds described inheadings Nos 39.01 to39.06 :
A.Articles fortechnical uses ,foruseincivil aircraft (a)
B.Other :
I.Ofregenerated cellulose
II.Ofvulcanised fibre
III.Ofhardened proteins
IV.Ofchemical derivatives ofrubber
V.Ofother materials :
a)Spools ,reels and similar supports for photographic and
cinematographic film orfortapes ,films and thelikefalling within
heading No92.12
b)Fans andhand screens ,non-mechanical ;frames andhandles therefor
andparts ofsuch frames andhandles
c)Corset busks andsimilar supports forarticles ofapparel orclothing
accessories
d)Other22
23
19
18
17
16
21
17
22Free
8,6
6,9
6,6
6,6
5.3
5,6
4,9
8.4
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions .

No L331/190 9.12.85 Official Journal oftheEuropean Communities
CHAPTER 40
RUBBER ,SYNTHETIC RUBBER ,FACTICE ,AND ARTICLES THEREOF
Notes
1.Except where thecontext otherwise requires ,throughout theTariff theexpression "rubber "means thefollowing
products ,whether ornotvulcanised orhardened :natural rubber ,balata ,gutta-percha andsimilar natural gums ,
synthetic rubber ,andfactice derived from oils,andsuch substances reclaimed .
2.This Chapter does not cover thefollowing products ofrubber and textiles ,which fall generally within
Section XI:
(a)Knitted orcrocheted fabric orarticles thereof ,elastic orrubberised (other than transmission ,conveyor and
elevator belts orbelting ,ofrubberised knitted orcrocheted fabric ,ofheading No40.10 );other elastic fabric or
articles thereof ;
(b)Textile hosepiping andsimilar textile tubing ,internally coated orlined with rubber (heading No59.15 );
(c)Woven textile fabrics (other than thegoods ofheading No40.10 )impregnated ,coated ,covered orlaminated
with rubber :
(i)Weighing notmore than 1500 g/m2;or
(ii)Weighing more than 1500g/m2andcontaining more than 50%byweight oftextile material ;
andarticles ofthose fabrics ;
(d)Feltimpregnated orcoated with rubber andcontaining more than 50%byweight oftextile material ,and
articles thereof ;
(e)Bonded fibre fabrics andsimilar bonded yarn fabrics ,impregnated orcoated with rubber ,orinwhich rubber
forms thebonding substance ,irrespective oftheir weight persquare metre ,andarticles thereof ;
(f)Fabrics composed ofparallel textile yarns agglomerated with rubber ,irrespective oftheir weight persquare
metre ,and articles thereof .
However ,plates ,sheets andstrip ,ofexpanded ,foam orsponge rubber ,combined with textile fabric ,andarticles
thereof ,aretobeclassified inChapter 40provided that thetextile fabric ispresent merely forreinforcing
purposes .
3.Thefollowing arealsonotcovered bythisChapter :
(a)Footwear orparts thereof falling within Chapter 64;
(b)Headgear orparts thereof (including bathing caps )falling within Chapter 65;
(c)Mechanical orelectrical appliances orparts thereof (including electrical goods ofallkinds ),ofhardened rubber ,
falling within Section XVI ;
(d)Articles falling within Chapter 90,92,94or96;
(e)Articles falling within Chapter 97(other than sports gloves andgoods falling within heading No40.11 );or
(f)Buttons ,combs ,smoking pipe stems ,pens orother articles falling within Chapter 98.
4.InNote 1tothisChapter andinheadings Nos 40.02 ,40.05 and40.06 ,theexpression "synthetic rubber "istobe
taken toapply to:
(a)Unsaturated synthetic substances which canbeirreversibly transformed into non-thermoplastic substances by
vulcanisation with sulphur andwhich ,when sovulcanised aswell asmay be(without theaddition ofanysub­

9.12.85 No L331/191Official Journal oftheEuropean Communities
stances such asplasticisers ,fillers orreinforcing agents notnecessary forthecross-linking ),canproduce
substances which ,atatemperature between 18and29°C,willnotbreak onbeing extended tothree times their
original length andwillreturn ,after being extended totwice their original length ,within aperiod offive
minutes ,toalength notgreater than oneand ahalf times their original length .
Such substances include ds-polyisoprene (IR),polybutadiene (BR),polychlorobutadiene (CR),
polybutadienestyrene (SBR),polychlorobutadiene-acrylonitrile (NCR ),polybutadiene-acrylonitrile (NBR )and
butyl rubber (IIR);
(b)Thioplasts (TM);and
(c)Natural rubber modified bygrafting ormixing with artificial plastic material ,de-polymerised natural rubber ,
andmixtures ofunsaturated synthetic substances with saturated synthetic high polymers ,provided that allthe
above-mentioned products comply with therequirements concerning vulcanisation ,elongation andrecovery in
(a)above .
5.Headings Nos 40.01 and40.02 aretobetaken nottoapply to:
(a)Natural orsynthetic rubber latex (including pre-vulcanised rubber latex )compounded with vulcanising agents
oraccelerators ,fillers orreinforcing agents ,plasticisers ,colouring matter (other than colouring matter added
solely forthepurpose ofidentification ),orwith anyother substance ;however ,latex merely stabilised or
concentrated ,andthermo-sensitive andelectro-positive latex aretobeclassified inheading No40.01 or40.02
asthecase may be;
(b)Rubber which hasbeen compounded with carbon black (with orwithout theaddition ofmineral oil)orwith
silica (with orwithout theaddition ofmineral oil)before coagulation orwith anysubstance after coagulation ;
or
(c)Mixtures ofanyoftheproducts specified inNote 1tothepresent Chapter ,whether ornotcompounded with
anyother substance .
6.Thread wholly ofvulcanised rubber ,ofanycross-section ofwhich anydimension exceeds 5mm ,istobeclassified
asstrip ,rodorprofile shape ,falling within heading No40.08 .
7.Heading No40.10 istobetaken toinclude transmission ,conveyor orelevator belts orbelting oftextile fabric
impregnated ,coated ,covered orlaminated with rubber ormade from textile yarn orcord impregnated orcoated
with rubber .
8.Forthepurpose ofheading No40.06 ,pre-vulcanised rubber latex istobedeemed tobeunvulcanised rubber
latex .
Forthepurposes ofheadings Nos 40.07 to40.14 ,balata ,gutta-percha andsimilar natural gums ,and factice
derived from oils,andsuch substances reclaimed ,aretobedeemed tobevulcanised rubber whether ornotthey
have been vulcanised .
9.Inheadings Nos 40.05 ,40.08 and40.15 ,theexpressions "plates ","sheets "and"strip"aretobetaken toapply ,
andtoapply only ,toplates ,sheets andstrip ,whether ornotprinted orotherwise surface-worked butnotcutto
shape orotherwise worked ,andrectangular articles cuttherefrom notfurther worked .
Inheading No40.08 theexpressions "rods"and"profile shapes "andinheading No40.15 theexpressions "rods",
"profile shapes "and"tubes "aretobetaken toapply ,andtoapply only ,tosuch products ,whether ornotcutto
length orsurface -worked butnototherwise worked .

No L331/192 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
I.RAW RUBBER
40.01 Natural rubber latex ,whether ornot with added synthetic rubber latex ;
pre-vulcanised natural rubber latex ;natural rubber ,balata ,gutta-percha and
similar natural gums Free Free
40.02 Synthetic rubber latex ;pre-vulcanised synthetic rubber latex ;synthetic rubber ;
factice derived from oils :
A.Factice derived from oils
B.Products modified bytheincorporation ofartificial plastic materials
C.Other10
10
Free3,2
3,8
Free
40.03 Reclaimed rubber 3 1
40.04 «Waste andparings ofunhardened rubber ;scrap ofunhardened rubber ,fitonly
fortherecovery ofrubber ;powder obtained from waste orscrap ofunhardened
rubber Free Free
II.UNVULCANISED RUBBER
J
40.05 Plates ,sheets andstrip ,ofunvulcanised natural orsynthetic rubber ,other than
smoked sheets and crepe sheets ofheading No40.01 or40.02 ;granules of
unvulcanised natural orsynthetic rubber compounded ready forvulcanisation ;
unvulcanised natural orsynthetic rubber ,compounded before orafter
coagulation either with carbon black (with orwithout theaddition ofmineral oil)
orwith silica (with orwithout theaddition ofmineral oil),inanyform ,ofakind
known asmasterbatch :
A.Rubber compounded with carbon black orwith silica (masterbatch )
B.Granules ofnatural orsynthetic rubber compounded ready forvulcani­
sation :....
C.Other6,5
14
102,5
2,5
2,5
40.06 Unvulcanised natural orsynthetic rubber ,including rubber latex ,inother forms
orstates (forexample ,rods ,tubes andprofile shapes ,solutions anddispersions );
articles ofunvulcanised natural orsynthetic rubber (forexample ,coated or
impregnated textile thread ;rings anddiscs ):
A.Solutions anddispersions
B.Other18
141,5
2,5
\

9.12.85 Official Journal oftheEuropean Communities No L331/193\\ Rate ofduty
Heading
numberDescription
\Autonomous
%Conventional
%
1 2 3 4
III.ARTICLES OFUNHARDENED VULCANISED RUBBER
40.07 Vulcanised rubber thread and cord ,whether ornottextile covered ,and textile
thread covered orimpregnated with vulcanised rubber :\li A.Vulcanised rubber thread andcord ,whether ornottextile covered 15 6,2
B.Textile thread covered orimpregnated with vulcanised rubber 10 5,3
40.08 Plates ,sheets ,strip ,rods andprofile shapes ,ofunhardened vulcanised rubber :
A.Plates ,sheets andstrip : Ill I.Ofexpanded ,foam orsponge rubber 18 "5,8ll II.Other 17 4,9
B.Rods andprofile shapes 15 4,4
40.09 Piping andtubing ,ofunhardened vulcanised rubber : I
A.With fittings attached ,suitable forconducting gases orliquids ,foruseincivil
aircraft (a) 18 Free
B.Other 18 4,9
40.10 Transmission ,conveyor orelevator belts orbelting ,ofvulcanised rubber .... 15 •10
40.11 Rubber tyres ,tyrecases ,interchangeable tyretreads ,inner tubes andtyreflaps ,
forwheels ofallkinds : Ill A.Solid orcushion tyres andinterchangeable tyretreads 19 5,1' I B.Other : lII
- • I.Pneumatic tyres foruseoncivil aircraft (a) 22 Free
II.Other 22 5,8
40.12 Hygienic andpharmaceutical articles (including teats ),ofunhardened vulcanised
rubber ,with orwithout fittings ofhardened rubber 20 . 3
40.13/
Articles ofapparel andclothing accessories (including gloves ),forallpurposes ,of
unhardened vulcanised rubber :II A.Gloves ,including mittens 20 5,3
B.Articles ofapparel andclothing accessories 20 6,2
40.14 Other articles ofunhardened vulcanised rubber : Ili A.Articles fortechnical uses ,foruseincivil aircraft (a) 20 Freel.I B.Other : ll
I.Ofexpanded foam orsponge rubber ... 20 5,3
II.Other .15 4,4
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section 11,paragraph B,ofthePreliminary Provisions .

No L331/194 9.12.85Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
IV.HARDENED RUBBER (EBONITE AND VULCANITE );
ARTICLES MADE THEREOF
40.15 Hardened rubber (ebonite and vulcanite ),inbulk ,plates ,sheets ,strip ,rods ,
profile shapes ortubes ;scrap ,waste andpowder ,ofhardened rubber :
A.Inbulk orblocks ,inplates ,sheets orstrip ,inrods ,profile shapes ortubes
B.Scrap ,waste andpowder ,ofhardened rubber10
Free3,2
Free
40.16 Articles ofhardened rubber (ebonite andvulcanite ):
A.Piping and tubing ,with fittings attached ,suitable forconducting gases or
liquids ,foruseincivil aircraft (a)
B.Other19
19Free
2,5
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph BofthePreliminary
Provisions .

9.12.85 Official Journal oftheEuropean Communities No L331/195
SECTION VIII
RAW HIDES AND SKINS ,LEATHER ,FURSKINS AND ARTICLES THEREOF ;
SADDLERY AND HARNESS ;TRAVEL GOODS ,HANDBAGS AND SIMILAR CONTAINERS ;
ARTICLES OFGUT (OTHER THAN SILK -WORM GUT )
CHAPTER 41
i RAW HIDES AND SKINS (OTHER THAN FURSKINS )AND LEATHER
Notes
1.This Chapter does notcover :
(a)Parings orsimilar waste ,ofrawhides orskins (heading No05.05 or.05.15 );
(b)Birdskins orparts ofbirdskins ,with their feathers ordown ,falling within heading No05.07 or67.01 ;or
(c)Hides orskins ,with thehair on,raw ,tanned ordressed (Chapter 43);thefollowing are,however ,tobe
classified inheading No41.01 ,namely ,rawhides orskins with thehairon,ofbovine cattle (including buffalo ),
ofequine animals ,ofsheep andlambs (except Persian ,Astrakhan ,Caracul aridsimilar lambs ,Indian ,Chinese ,
Mongolian andTibetan lambs ),ofgoats andkids (except Yemen ,Mongolian andTibetan goats andkids),of
swine (including peccary ),ofreindeer ,ofchamois ,ofgazelle ,ofdeer ,ofelk,ofroebucks orofdogs .
2.Throughout theTariff theexpression "composition leather "istobetaken tomean only substances ofthekind
referred toinheading No41.10 .ll Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
41.01 Raw hides andskins (fresh ,salted ,dried ,pickled orlimed ),whether ornotsplit ,
including sheepskins inthewool Free Free
41.02 'Bovine cattle leather (including buffalo leather )andequine leather ,except leather
falling within heading No41.06 or41.08 : \
A.East India kip,whole ,whether ornottheheads andlegshave been removed ,
weighing each notmore than 4,5kgnet,notfurther prepared than vegetable
tanned ,whether ornothaving undergone further preservative treatment with
oil,butobviously unsuitable forimmediate useinthemanufacture ofleather
articles Free FreellB.Bovine cattle leather (including buffalo leather )notfurther prepared than
chrome-tanned ,inthewetblue state 9 FreellC.Other 9 7
41.03 Sheep andlamb skin leather ,except leather falling within heading No41.06 or
41.08 : \IA.OfIndian hairsheep ,notfurther prepared than vegetable tanned ,whether or
nothaving undergone further preservative treatment with oil,butobviously
unsuitable forimmediate useinthemanufacture ofleather articles Free Freell B. Other : ||I
I.Notfurther prepared than tanned
II.Other6
10"2,5
3,8

No L331/196 Official Journal oftheEuropean Communities 9.12.85\ Rate ofduty
Heading
numberDescriptionAutonomous
0//OConventional
O//0
1 2 3 4
41.04 Goat and kidskin leather ,except leather (ailing within heading No41.06 or
41.08 :
A.OfIndian goat orkid,notfurther prepared than vegetable tanned ,whether
ornot having undergone further preservative treatment with oil,but
obviously unsuitable forimmediate use inthemanufacture ofleather
articles Free Free
B. Other :
I.Not further prepared than tanned ,
II.Other :7
102,9
3,8
41.05 Other kinds ofleather ,except leather falling within heading No41.06 or
41.08 : i
A.Ofreptiles ,notfurther prepared than vegetable tanned ,whether ornot
having undergone further preservative treatment with oil,butobviously
unsuitable forimmediate useinthemanufacture ofleather articles Free Free
B. Other :
I.Not further prepared than tanned
II.Other8
93,2
3,5
41.06 Chamois-dressed leather 10 3,8
[41.07 ]
41.08 Patent leather andimitation patent leather ;metallised leather 12 3,8
41.09 Parings and other waste ,ofleather orofcomposition orparchment-dressed
leather ,notsuitable forthemanufacture ofarticles ofleather ;leather dust ,
powder andflour Free Free
Composition leather with abasis ofleather orleather fibre ,inslabs ,insheets or 41.10
inrolls 10 3,8

9.12.85 Official Journal oftheEuropean Communities NoL331/197
CHAPTER 42
ARTICLES OFLEATHER ;SADDLERY AND HARNESS ;TRAVEL GOODS ,HANDBAGS
AND SIMILAR CONTAINERS ;ARTICLES OFANIMAL GUT (OTHER THAN SILK-WORM GUT )
Notes
1.This Chapter ,does notcover :
(a)Sterile surgical catgut andsimilar sterile suture materials (heading No30.05 );
(b)Articles ofapparel andclothing accessories (except gloves ),lined with furskin orartificial furortowhich
furskin orartificial furisattached ontheoutside except asmere trimming (heading No43.03 or43.04 );
(c)String ornetbags ofSection XI;
(d)Articles falling within Chapter 64;
(e)Headgear orparts thereof falling within Chapter 65;
(f)Whips ,riding-crops orother articles ofheading No66.02 ;
(g)Strings ,skins fordrums andthelike,andother parts ofmusical instruments (heading No92.10 );
(h)Furniture orparts offurniture (Chapter 94);
(ij)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );or
(k)Buttons ,studs ,cuff-links ,press-fasteners ,including snap-fasteners andpress-studs ,andblanks andparts of
such articles ,falling within heading No98.01 orChapter 71.
2.Forthepurposes ofheading No42.03 ,theexpression "articles ofapparel andclothing accessories "istobetaken to
apply ,inter alia,togloves (including sports gloves ),aprons andother protective clothing ,braces ,belts ,bandoliers
andwrist straps ,including watch straps .
L Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
42.01 Saddlery andharness ,ofanymaterial (forexample ,saddles ,harness ,collars ,
traces ,knee-pads andboots ),foranykind ofanimal . 18 5,8
42.02 Travel goods (for example ,trunks ,suit-cases ,hat-boxes ,travelling-bags ,
rucksacks ),shopping-bags ,handbags ,satchels ,brief-cases ,wallets ,purses ,
toilet-cases ,tool-cases ,tobacco-pouches ,sheaths ,cases ,boxes (forexample ,for
arms ,musical instruments ,binoculars ,jewellery ,bottles ,collars ,footwear ,
brushes )and similar containers ,ofleather orofcomposition leather ,of
vulcanised fibre ,ofartificial plastic sheeting ,ofpaperboard oroftextile fabric :
A.Ofartificial plastic sheeting 21 12
B. Ofother materials 19 5,1

9.12.85 No L331/198 Official Journal oftheEuropean Communities
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
42.03 Articles ofapparel and clothing accessories ,ofleather orofcomposition llleather : lII A.Articles ofapparel 20 7|| B.Gloves ,including mittens andmitts : IlIll I.Protective ,foralltrades 17 ' 10II II.Special ,forsports 19 10IIIII.Other ' 19 10
C.Other clothing accessories 19 7
42.04 Articles ofleather orofcomposition leather ofakind used inmachinery or
mechanical appliances orforother industrial purposes : \IIl A.Conveyor ortransmission belts orbelting 10 3,8
B.Other 13 5,3 •
42.05 Other articles ofleather orofcomposition leather 17 4'
42.06 Articles ,made from gut (other than silk-worm gut),from goldbeater's skin,from
bladders orfrom tendons 8 4,4

9.12.85 No L331/199 Official Journal oftheEuropean Communities
CHAPTER 43
FURSKINS AND ARTIFICIAL FUR ;MANUFACTURES THEREOF
Notes
1.Throughout theTariff references tofurskins ,other than torawfurskins ofheading No43.01 ,aretobetaken to
apply tohides orskins ofallanimals which have been tanned ordressed with the .hair on.
2.This Chapter does notcover :
(a)Birdskins orparts ofbirdskins ,with their feathers ordown ,falling within heading No05.07 or67.01 ;
(b)Raw hides orskins ,with thehairon,ofakind falling within Chapter 41(seeNote 1(c)tothatChapter );
(c)Gloves consisting ofleather andfurskin orofleather andartificial fur (heading No42.03 );
(d)Articles falling within Chapter 64;
(e)Headgear orparts thereof falling within Chapter 65;or
(f)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites ).
3.Forthepurposes ofheading No43.02 ,theexpression "plates ,crosses andsimilar forms "means furskins orparts
thereof (excluding "dropped "skins )sewn together inrectangles ,crosses ortrapeziums ,without theaddition of
other materials .Other assembled skins ready forimmediate use (orrequiring only cutting tobecome ready foruse),
andskins orparts ofskins sewn together intheform ofgarments orparts oraccessories ofgarments orofother
articles fallwithin heading No43.03 .
4.Articles ofapparel andclothing accessories (except those excluded byNote 2)lined with furskin orartificial furor
towhich furskin orartificial furisattached ontheoutside except asmere trimming aretobeclassified under
heading No43.03 or43.04 asthecase may be.
5.Throughout theTariff theexpression "artificial fur"means anyimitation offurskin consisting ofwool ,hair or
other fibres gummed orsewn ontoleather ,woven fabric orother materials ,butdoes notinclude imitation furskins
obtained byweaving (heading No58.04 ,forexample ). f
llIl Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
43.01 Raw furskins Free Free
43.02 ' Furskins ,tanned ordressed ,including furskins assembled inplates ,crosses and
similar forms ;pieces orcuttings ,offurskin ,tanned ordressed ,including heads ,
paws ,tails andthelike (notbeing fabricated ):
A.Furskins ,tanned ordressed ,including furskins assembled inplates ,crosses
and similar forms 9 3,5
B.Pieces orcuttings ,offurskin ,tanned ordressed ,including heads ,paws ,tails
andthelike (notbeing fabricated ) Free 2,9

No L331/200 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
43.03
43.04Articles offurskin :
A.Ofakind commonly used inmachinery orplant
B.Other
Artificial furand articles made thereof18
24
224,9
6
5,8

9.12.85 Official Journal oftheEuropean Communities No L331/201
SECTION IX
WOOD AND ARTICLES OFWOOD ;WOOD CHARCOAL ;CORK AND ARTICLES OFCORK ;
MANUFACTURES OFSTRAW ,OFESPARTO AND OFOTHER PLAITING MATERIALS ;
BASKETWARE AND WICKERWORK
CHAPTER 44
WOOD AND ARTICLES OFWOOD ;WOOD CHARCOAL
Notes
1.This Chapter does notcover :
(a)Wood ofakind used primarily inperfumery ,inpharmacy ,orforinsecticidal ,fungicidal orsimilar purposes
(heading No12.07 );
(b)Wood ofakind used primarily indyeing orintanning (heading No14.05 );
(c)Activated charcoal (heading No38.03 );
(d)Articles falling within Chapter 46;
(e)Footwear orparts thereof falling within Chapter 64;
(f)Goods falling within Chapter 66(forexample ,umbrellas andwalking-sticks andparts thereof );
(g)Goods falling within heading No68.09 ;
(h)Imitation jewellery falling within heading No71.16 ;
(ij)Goods falling within Section XVII (forexample ,wheelwrights 'wares );
(k)Goods falling within Chapter 91(forexample ,clocks andclock cases );
(1)Musical instruments orparts thereof (Chapter 92);
(m)Parts offirearms (heading No93.06 );
(n)Furniture orparts thereof falling within Chapter 94;
(o)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );or
(p)Smoking pipes orthelikeorparts thereof ,buttons ,pencils orother articles falling within Chapter 98.
2.InthisChapter ,theexpression "improved wood "means wood which hasbeen subjected tochemical orphysical
treatment (being ,inthecaseoflayers bonded together ,treatment ,inexcess ofthatneeded toensure agood bond ),
andwhich hasthereby acquired increased density orhardness together with improved mechanical strength or
resistance tochemical orelectrical agencies .
3.Headings Nos 44.19 to44.28 aretobetaken toapply toarticles oftherespective descriptions offibre building
board ,plywood ,cellular wood ,"improved "wood orreconstituted wood asthey apply tosuch articles ofwood .
4.Heading No44.25 shall betaken nottoapply totools inwhich metal parts form theblade ,working edge ,working
surface orother working part .
Additional Note
Forthepurposes ofheading No44.12 ,"wood flour "means wood powder ofwhich notmore than 8%byweight is
retained byasieve with anaperture of0,63 mm .

No L331/202 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
.%Conventional
<V/o
1 2 3 4
44.01 Fuel wood ,inlogs,inbillets ,intwigs orinfaggots ;wood waste ,including
sawdust Free Free
44.02 Wood charcoal (including shell andnutcharcoal ),agglomerated ornot 13 Free
44.03 Wood intherough ,whether ornotstripped ofitsbark ormerely roughed
down :
A.Poles ofconiferous wood ,injected orotherwise impregnated toanydegree ,
notlessthan 6mormore than 18minlength andwith acircumference atthe
butt endofmore than 45cmbutnotmore than 90cm
B.Other8
Free2,5
Free
44.04 Wood ,roughly squared orhalf-squared ,butnotfurther manufactured Free Free
44.05 Wood sawn lengthwise ,sliced orpeeled ,butnotfurther prepared ,ofathickness
exceeding 5mm :
A.Small boards forthemanufacture ofpencils (a)
B.Coniferous wood ,ofalength of125cmorlessandofathickness oflessthan
12,5 mm
C.OtherFree
13
FreeFree
3,8
Free
i
[44.06 ]
44.07 Railway ortramway sleepers ofwood :
A.Injected orotherwise impregnated toanydegree
B.Other10
83,8
2,7
[44.08 ]
44.09 Hoopwood ;split poles ;piles ,pickets andstakes ofwood ,pointed butnotsawn
lengthwise ;chipwood ;drawn wood ;pulpwood inchips orparticles ;wood
shavings ofakind suitable foruseinthemanufacture ofvinegar orforthe
clarification ofliquids ;wooden sticks ,roughly trimmed butnotturned ,bent or
otherwise worked ,suitable forthemanufacture ofwalking-sticks ,umbrella
handles ,tool handles orthelike :
A.Drawn wood
B.Pulpwood inchips orparticles
C.Wooden sticks ,roughly trimmed butnotturned ,bent orotherwise worked ,
suitable forthemanufacture ofwalking-sticks ,umbrella handles ,toolhandles
orthelike
D.Other9
Free
7
8.4,4
3,2
2,5
3,2
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 No L331/203 Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescriptionAutonomous
0//0Conventional
%
1 2 3 4
[44.10 ]
44.11 Fibre building board ofwood orother vegetable material ,whether ornotbonded
with natural orartificial resins orwith other organic binders 15 10
44.12 Wood wool and wood flour . 10 3,8
44.13 Wood (including blocks ,strips andfriezes forparquet orwood block flooring ,
notassembled ),planed ,tongued ,grooved ,rebated ,chamfered ,V-jointed ,centre
V-jointed ,beaded ,centre-beaded orthelike,butnotfurther manufactured ... 10 4
44.14 Wood sawn lengthwise ,sliced orpeeled butnotfurther prepared ,ofathickness
notexceeding 5mm;veneer sheets andsheets forplywood ,ofathickness not
exceeding 5mm :
A.Small boards forthemanufacture ofpencils (a) '
B.OtherFree
10Free
6
44.15 Plywood ,blockboard ,laminboard ,battenboard and similar laminated wood
products (including veneered panels and sheets );inlaid wood and wood
marquetry 15 10(b )
44.16 Cellular wood panels ,whether ornotfaced with base metal 10 3,8
44.17 "Improved "wood ,insheets ,blocks orthelike 10 3
44.18 Reconstituted wood ,being wood shavings ,wood chips ,sawdust ,wood flour or
1other ligneous waste agglomerated with natural orartificial resins orother
organic binding substances ,insheets ,blocks orthelike 13 10
44.19 Wooden headings andmouldings ,including moulded skirting andother moulded
boards 153
44.20 Wooden picture frames ,photograph frames ,mirror frames andthelike 15.5,1
.44.21 Complete wooden packing cases ,boxes ,crates ,drums andsimilar packings :
A.Wholly orpartly ofplywood ,blockboard ,laminboard ,battenboard or
similar laminated wood products (including veneered wood panels and
sheets ) •
B.Other :
I.Offibre building board
II.Other17
19
136,9
7,5
7,5
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Exemption from thepayment ofduty within thelimits ofanannual tariff quota of600000 m3ofplywood ofconiferous species ,without theaddition ofother
substances :
—ofwhich thefaces arenotfurther prepared than thepeeling process ,ofathickness greater than 8,5mm ,or
—sanded ,ofathickness greater than 18,5 mm .

9.12.85 No L331/204 Official Journal oftheEuropean Communities\\ Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
44.22 Casks ,barrels ,vats,tubs ,buckets andother coopers 'products andparts thereof ,
ofwood ,including staves :
A.Riven staves ofwood ,notfurther prepared than sawn onone principal
surface ;sawn staves ofwood ,ofwhich atleast oneprincipal surface hasbeen
cylindrically sawn ,notfurther prepared than sawn 7 2,9
B. Other . . . .14 4,1
44.23 Builders 'carpentry andjoinery (including prefabricated andsectional buildings
andassembled parquet flooring panels ):
A.Shuttering forconcrete constructional work 14 4,1
B. Other : Illl
I.Offibre building board 19 7,5 lII.Other 14 6
44.24 Household utensils ofwood 15 3
44.25 Wooden tools ,tool bodies ,tool handles ,broom andbrush bodies andhandles ;
boot andshoe lasts andtrees ,ofwood :
A.Handles forarticles ofcutlery ,forks andspoons ;brush bodies 16 4,6
B.Other 12 6
44.26 Spools ,cops ,bobbins ,sewing thread reels andthelike,ofturned wood :I1
A.Reels forsewing thread andthelike 9 2,5 .
B.Other 16 2,5
44.27 Standard lamps ,table lamps and other lighting fittings ,ofwood ;articles of
furniture ,ofwood ,notfalling within Chapter 94;caskets ,cigarette boxes ,trays ,
fruit bowls ,ornaments andother fancy articles ,ofwood ;cases forcutlery ,for
drawing instruments orforviolins ,andsimilar receptacles ,ofwood ;articles of
wood forpersonal useoradornment ,ofakind normally carried inthepocket ,in
thehandbag orontheperson ;parts oftheforegoing articles ,ofwood :|| A.Offibre building board 19 5
B. Other 18 6
44.28 Other articles ofwood : I
A.Foundry moulding patterns 7 2,9ll B.Blind rollers ,whether ornotfitted with springs 14 4,6I.I C.Match splints ;wooden pegs orpins forfootwear 9 4,4|| D. Other : llIl I.Offibre building board 19 7,5
II.Other 14 4,9

9.12.85 Official Journal oftheEuropean Communities No L331/205
CHAPTER 45
CORK AND ARTICLES OFCORK
Notes
1.This Chapter does notcover :
(a)Footwear orparts offootwear falling within Chapter 64;
(b)Headgear orparts ofheadgear falling within Chapter 65;or
(c)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites ).
2.Natural cork roughly squared ordeprived oftheouter bark istobetaken tofallwithin heading No45.02 andnot
within heading No45.01 .\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
45.01 Natural cork ,unworked ,crushed ,granulated orground ;waste cork 7 2,5
45.02 Natural cork inblocks ,plates sheets orstrips (including cubes orsquare slabs ,cut
tosizeforcorks orstoppers ) 12 5,3
45.03 Articles ofnatural cork 20 8
45.04 Agglomerated cork (being cork agglomerated with orwithout abinding
substance )andarticles ofagglomerated cork :
A.Discs forthemanufacture ofcrown corks (a)
B.Other11
208
8
(a)Entry under thissubheading issubejct toconditions tobedetermined bythecompetent authorities .

No L331/206 Official Journal oftheEuropean Communities9.12.85
CHAPTER 46
MANUFACTURES OFSTRAW ,OFESPARTO AND OFOTHER PLAITING MATERIALS ;
BASKETWARE AND WICKERWORK
Notes
1.InthisChapter theexpression "plaiting materials "includes straw ,osier orwillow ,bamboos ,rushes ,reeds ,strips of
wood ,strips ofvegetable fibre orbark ,unspun natural textile fibres ,monofil andstrip ofartificial plastic materials
orstrips ofpaper ,butnotstrips ofleather ,ofcomposition leather oroffelt,human hair,horsehair ,textile rovings
oryarns ,ormonofil orstrip ofChapter 51.
2.This Chapter does notcover :
(a)Twine ,cordage ,ropes orcables ,plaited ornot (heading No59.04 );
(b)Footwear orheadgear orparts thereof falling within Chapter 64or65;
(c)Vehicles andbodies forvehicles ,of.basketware (Chapter 87);or
(d)Furniture orparts thereof (Chapter 94). '
3.Forthepurposes ofheading No46.02 ,"plaiting materials bound together inparallel strands "means "plaiting
materials "placed sidebysideandbound together ,intheform ofsheets ,whether thebinding materials areofspun
textile fibre ornot .
Rate ofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
[46.01 ]
46.02 Plaits and similar products ofplaiting materials ,foralluses,whether ornot
assembled into strips ;plaiting materials bound together inparallel strands or
woven ,insheet form ,including matting ,mats andscreens ;straw envelopes for
bottles :
A.Plaits andsimilar products ofplaiting materials ,foralluses ,whether ornot
assembled intostrips :
•I.Ofunspun vegetable materials
II.Other3
13Free
4,6
B.Coarse matting ;,straw envelopes forbottles ;screens andother coarse articles
used forpacking orforprotection
C.Chinese mats andmatting andsimilar mats andmatting
D. Other articles :
I.Ofunspun vegetable materials :
a)Not backed orlined with paper orwoven fabric
b)Backed orlined with paper orwoven fabric
II.Ofstrips ofpaper ,whether ornot mixed inany proportion with
vegetable materials ...
III.Ofother plaiting materials9
14
9
14
14
193,8
4,1
4,4
4,1
4,1
4
46.03 Basketwork ,wickerwork andother articles ofplaiting materials ,made directly to
shape ;articles made upfrom goods falling within heading No46.02 ;articles of
loofah 18 6,2

9.12.85 Official Journal oftheEuropean Communities No L331/207
SECTION X
PAPER-MAKING MATERIAL ;PAPER AND PAPERBOARD
AND ARTICLES THEREOF
CHAPTER 47
PAPER-MAKING MATERIALl Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
Pulp ,derived bymechanical orchemical means from any fibrous vegetable 47.01
material Free Free
47.02 Waste paper andpaperboard ;scrap articles ofpaper orofpaperboard ,fitonly
foruseinpaper-making Free (a)
(a)SeeAnnex .
\

No L331/208 9.12.85Official Journal oftheEuropean Communities
CHAPTER 48
PAPER AND PAPERBOARD ;ARTICLES OFPAPER PULP ,OFPAPER OROFPAPERBOARD
Notes
1.This Chapter does notcover :
(a)Stamping foils ofheading No32.09 ;
(b)Perfume andcosmetic papers (heading No33.06 );
(c)Soap papers (heading No34.01 ),paper impregnated orcoated with detergent (heading No34.02 )and
cellulose wadding impregnated with polishes ,creams orsimilar preparations (heading No34.05 );
(d)Paper orpaperboard ,sensitised (heading No37.03 );
(e)Paper-reinforced stratified artificial plastic sheeting (headings Nos 39.01 to39.06 ),orvulcanised fibre
(heading No39.03 ),orarticles ofsuch materials (heading No39.07 );
(f)Goods falling within heading No42.02 (forexample ,travel goods );
(g)Articles falling within anyheading inChapter 46(manufactures ofplaiting material );
(h)Paper yarn ortextile articles ofpaper yarn (Section XI);
(ij)Abrasive paper (heading No68.06 )orpaper-backed mica splittings (heading No6.8.15 )(paper coated with
mica powder is,however ,tobeclassified inheading No48.07 );
(k)Metal foilbacked with paper orpaperboard (Section XV);
(1)Perforated paper orpaperboard formusical instruments (heading No92.10 );or
(m)Goods falling within anyheading inChapter 97(forexample ,toys ,games andsports requisites )orChapter
98(forexample ,buttons ).
2.Subject totheprovisions ofNote 3,heading No48.01 istobetaken toinclude paper andpaperboard which have
been subjected tocalendering ,super-calendering ,glazing orsimilar finishing ,including false water-marking ,and
alsopaper andpaperboard coloured ormarbled throughout themass byanymethod .However ,theheading does
notapply topaper orpaperboard which hasbeen further processed ,forexample ,bycoating orimpregnation .
3.Paper orpaperboard answering toadescription intwoormore oftheheadings Nos 48.01 to48.07 istobe
classified under that oneofsuch headings which occurs latest intheTariff .
4.Headings Nos 48.01 to48.07 aretobetaken nottoapply topaper ,paperboard orcellulose wadding :
(a)Instrips orrolls ofawidth notexceeding 15cm;or
(b)Inrectangular sheets (unfolded ifnecessary )ofwhich nosideexceeds 36cm;or
(c)Cutinto shapes other than rectangular shapes .
Except that hand-made paper inany sizeorshape asmade directly andhaving allitsedges deckled remains
classified ,subject totheprovisions ofNote 3,within heading No48.01 .

9.12.85 Official Journal oftheEuropean Communities No L331/209
5.Forthepurposes ofheading No48.11 ,"wallpaper andlincrusta "aretobetaken toapply only to:
(a)Paper inrolls ,suitable forwall orceiling decoration ,being : >
(i)Paper with oneorwith twomargins ,with orwithout guide marks ;or
(ii)Paper without margins ,surface-coloured ordesign-printed ,coated orembossed ,ofawidth notexceeding
60cm;
(b)Borders ,friezes andcorners ofpaper ,ofakind used forwall orceiling decoration .
6.Heading No48.15 istobetaken toapply ,inter alia,topaper wool ,paper strip (whether ornotfolded orcoated )
ofakind used forplaiting ,andtotoilet paper inrolls orpackets ,butnottothearticles mentioned inNote 7.
v
7.Heading No48.21 istobetaken toapply ,inter alia,tocards forstatistical machines ,perforated paper and
paperboard cards forJacquard andsimilar machines ,paper lace,shelf edging ,paper tablecloths ,serviettes and
handkerchiefs ,paper gaskets ,moulded orpressed goods ofwood pulp ,anddress patterns .
8.Paper ,paperboard andcellulose wadding andarticles thereof ,printed with characters orpictures which arenot
merely incidental totheprimary useofthegoods areregarded asprinted matter falling within Chapter 49.
However ,dress patterns and models ,ofpaper orpaperboard ,shall beclassified within heading No48.21
regardless oftheprinting appearing thereon .
Additional Note
Forthepurpose ofsubheading 48.01A,theexpression "newsprint "shall betaken toapply towhite paper ortopaper
which hasbeen slightly coloured inthepulp ,themechanical pulp content ofwhich represents atleast 70%ofthetotal
fibre content ,glazed toanextent notexceeding 130seconds Bekk ,unsized ,weighing notlessthan 40g/m2,andnot
more than 57g/m2,with watermarks notlessthan 4cmbutnotmore than 10cmapart ,inreels ofawidth ofnotless
than 31cm,containing 8%orlessbyweight offillers ,andintended fortheprinting ofdaily newspapers ,weekly
papers orother periodicals ofheading No49.02 ,published atleast 10times peryear .
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
48.01I.PAPER AND PAPERBOARD ,INROLLS OR INSHEETS
Paper andpaperboard (including cellulose wadding ),inrolls orsheets :
A.Newsprint (a)
B.Cigarette paper7
144,9 (b)
4,9
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Exemption from thepayment ofduty within thelimits ofatariff quota .

No L331/210 Official Journal oftheEuropean Communities9.12.85llI Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
48.01
(cont'd )C.Kraft paper andkraft board :
I.Forthemanufacture ofpaper yarn ofheading No57.07 orofpaper yarn
reinforced with metal orheading No59.04 (a)
II.Other :
a)Paper forlarge-capacity sacks6
182,5
8ll b)Other 18 6Il D.Paper weighing notmore than 15g/m2foruseinstencil making (a) 6 3,8Il E.Hand-made paper andpaperboard 15 5,1IF.Other 18 9
[48.02 ]l II
48.03 Parchment orgreaseproof paper andpaperboard ,andimitations thereof ,and
glazed transparent paper ,inrolls orsheets 18 10
48.04 Composite paper orpaperboard (made bysticking flatlayers together with an
adhesive ),not surface-coated orimpregnated ,whether ornot internally
reinforced ,inrolls orsheets 18 10
48.05 Paper andpaperboard ,corrugated (with orwithout flatsurface sheets ),creped ,
crinkled ,embossed orperforated ,inrolls orsheets :IIll A.Paper andpaperboard ,corrugated 2111 .IB.Other 18 10
[48.06 ] I\
48.07 Paper andpaperboard ,impregnated ,coated ,surface-coloured ,surface-decorated
orprinted (not constituting printed matter within Chapter 49),inrolls or
sheets :I-I A.Ruled ,lined orsquared ,butnototherwise printed 20 10Il B.Coated with mica powder 15 7IC.Bleached paper andpaperboard ,coated with kaolin orcoated orimpregnated
with artificial plastic materials ,weighing 160grams ormore perm2 19 8IID.Other 19 9
48.08 Filter blocks ,slabs andplates ,ofpaper pulp 17 10
[48.09 ]
II.PAPER AND PAPERBOARD CUT TO SIZE OR SHAPE
AND ARTICLES OFPAPER OR PAPERBOARD
48.10 Cigarette paper ,cuttosize,whether ornotintheform ofbooklets ortubes .. 15 5,1
48.11 Wallpaper andlincrusta ;window transparencies ofpaper 19 7
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 No L331/211 Official Journal oftheEuropean Communities
■ Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
48.12 Floor coverings prepared onabase ofpaper orofpaper board ,whether ornotcut
tosize,with orwithout acoating oflinoleum compound 19 11
48.13 Carbon and other copying papers (including duplicator stencils )and transfer
papers ,cuttosize,whether ornotputupinboxes 19 ■9
48.14 Writing blocks ,envelopes ,letter cards ,plain postcards ,correspondence cards ;
boxes ,pouches ,wallets and writing compendiums ,ofpaper orpaperboard ,
containing only anassortment ofpaper stationery 20 12
48.15 Other paper andpaperboard ,cuttosizeorshape :
A.Adhesive strips ofawidth notexceeding 10cm,thecoating ofwhich consists
ofunvulcanised natural orsynthetic rubber 16.4,6
B.Other 19 9
48.16 Boxes ,bags andother packing containers ,ofpaper orpaperboard ;box files,
letter trays andsimilar articles ,ofpaper orpaperboard ,ofakind commonly used
inoffices ,shops andthelike:
A.Boxes ,bags andother packing containers 20 12
B.Other 20 11
[48.17 ]I
48.18 Registers ,exercise books ,note books ,memorandum blocks ,order books ,receipt
books ,diaries ,blotting-pads ,binders (loose-leaf orother ),filecovers andother
stationery ofpaper orpaperboard ;sample andother albums andbook covers ,of
paper orpaperboard v 21 12
48.19 Paper orpaperboard labels ,whether ornotprinted orgummed 20 10
48.20 Bobbins ,spools ,cops andsimilar supports ofpaper pulp ,paper orpaperboard
(whether ornotperforated orhardened ) 19 11
48.21 Other articles ofpaper pulp ,paper ,paperboard orcellulose wadding :
A.Perforated paper andpaperboard forJacquard andsimilar machines 13 4,6
B.Napkins andnapkin liners ,forbabies :
I.Not putupforretail sale
II.Other19
1910
7
C.Fans andhand screens ;frames therefor andparts ofsuch frames 21 5,6
D.Bed linen ,table linen ,toilet linen (including handkerchiefs and cleaning
tissues )andkitchen linen ;garments 19 11
E.Sanitary towels andtampons 19 10
F.Other :
I.Articles ofakind used forsurgical ,medical orhygienic purposes ,notput
upforretail sale ..
II.Other19
1910
11

No L331/212 9.12.85 Official Journal oftheEuropean Communities
CHAPTER 49
PRINTED BOOKS ,NEWSPAPERS ,PICTURES AND OTHER PRODUCTS
OFTHE PRINTING INDUSTRY ;MANUSCRIPTS ,TYPESCRIPTS AND PLANS
Notes
1.This Chapter does notcover :
(a)Paper ,paperboard ,orcellulose wadding ,orarticles thereof ,inwhich printing ismerely incidental totheir
primary use (Chapter 48);
(b)Playing cards orother goods falling within anyheading inChapter 97;or
(c)Original engravings ,prints orlithographs (heading No99.02 ),postage ,revenue orsimilar stamps falling within
heading No99.04 ,antiques ofanageexceeding 100 years orother articles falling within anyheading in
Chapter 99.
2.Newspapers ,journals andperiodicals which arebound otherwise than inpaper ,andsetsofnewspapers ,journals or
periodicals comprising more than onenumber under asingle cover aretobetreated asfalling within heading
No49.01 andnotwithin heading No49.02 .
3.Heading No49.01 istobeextended toapply to:
(a)Acollection ofprinted reproductions of,forexample ,works ofartordrawings ,with arelative text ,putupwith
numbered pages inaform suitable forbinding intooneormore volumes ;
(b)Apictorial supplement accompanying ,andsubsidiary to,abound volume ;and
(c)Printed parts ofbooks orbooklets ,intheform ofassembled orseparate sheets orsignatures ,constituting the
whole orapart ofacomplete work anddesigned forbinding .
However ,printed pictures orillustrations notbearing atext ,whether intheform ofsignatures orseparate sheets ,
fallinheading No49.11 .-
4.Headings Nos 49.01 and49.02 aretobetaken nottoapply topublications issued foradvertising purposes byor
foranadvertiser named therein ,ortopublications which areprimarily devoted toadvertising (including tourist
propaganda ).Such publications aretobetaken asfalling within heading No49.11 .
5.Forthepurposes ofheading No49.03 ,theexpression "children 'spicture books "means books forchildren inwhich
thepictures form theprincipal interest andthetext issubsidiary .
6.Forthepurposes ofheading No49.06 ,theexpression "manuscripts andtypescripts "istobetaken toextend to
carbon copies orcopies onsensitised paper ofmanuscripts andtypescripts .References inthisChapter toprinted
matter ofanykind include references toanymatter ofthat kind which isreproduced bymeans ofaduplicating
machine .
7.Forthepurposes ofheading No49.09 ,theexpression "picture postcards "means cards consisting essentially ofan
illustration andbearing printed indications oftheir use.

9.12.85 No L331/213 Official Journal oftheEuropean CommunitiesII Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
49.01 Printed books ,brochures ,leaflets andsimilar printed matter ,whether ornotin
single sheets Free Free
49.02 Newspapers ,journals andperiodicals ,whether ornotillustrated . Free Free
49.03 Children's picture books andpainting books 15 7,2
49.04 Music ,printed orinmanuscript ,whether ornotbound orillustrated Free Free
49.05 Maps andhydrographic andsimilar charts ofallkinds ,including atlases ,walK
maps andtopographical plans ,printed ;printed globes (terrestrial orcelestial ):|| A.Printed globes (terrestrial orcelestial ) 16 4,6
B.Other Free Free
49.06 Plans and drawings ,forindustrial ,architectural ,engineering ,commercial or
similar purposes ,whether original orreproductions onsensitised paper ;
manuscripts andtypescripts : Free Free
49.07 Unused postage ,revenue and similar stamps ofcurrent ornew issue inthe
country towhich they aredestined ;stamp-impressed paper ;banknotes ,stock ,
share andbond certificates andsimilar documents oftitle ;cheque books :
A.Postage ,revenue andsimilar stamps 6 2,5 '
B.Banknotes Free Free
C.Other :\ I.Signed andnumbered Free Free
II.Other 15 5,1
49.08 Transfers (Decalcomanias ) 13 5,3
49.09 Picture postcards ,Christmas andother picture greeting cards ,printed byany
process ,with orwithout trimmings 15 6,5
49.10 Calendars ofanykind ,ofpaper orpaperboard ,including calendar blocks .... 19 6
49.11 Other printed matter ,including printed pictures andphotographs :
A.Sheets (not being trade advertising material ),not folded ,merely with
illustrations orpictures notbearing atextorcaption ,foreditions ofbooks or
periodicals which arepublished indifferent countries inone ormore
languages (a) Free Free
B.Other 16 5,8
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/214 Official Journal oftheEuropean Communities 9.12.85
SECTION XI
TEXTILES AND TEXTILE ARTICLES
Notes
1.This Section does notcover :
(a)Animal brush making bristles orhair (heading No05.02 );horsehair orhorsehair waste (heading
No05.03 );
(b)Human hairorarticles ofhuman hair (heading No05.01 ,67.03 or67.04 ),except straining cloth ofakind
commonly used inoilpresses andthelike (heading No59.17 );
(c)Vegetable materials falling within Chapter 14;
(d)Asbestos ofheading No25.24 orarticles ofasbestos andother products ofheading No68.13 or68.14 ;
(e)Articles falling within heading No30.04 or30.05 (forexample ,wadding ,gauze ,bandages and similar
articles formedical orsurgical purposes ,sterile surgical suture materials );
(f)Sensitised textile fabric (heading No37.03 );
(g)Monofil ofwhich anycross-sectional dimension exceeds 1mmandstrip (artificial straw andthelike)ofa
width exceeding 5mm ,ofartificial plastic material (Chapter 39)orplaits orfabrics ofsuch monofil orstrip
(Chapter 46);
(h)Woven textile fabrics ,felt,bonded fibre fabrics orsimilar bonded yarn fabrics ,impregnated ,coated ,covered
orlaminated with rubber ,andarticles thereof ,falling within Chapter 40;
(ij)Skins with their wool on(Chapter 41or43)orarticles offurskin ,artificial furorarticles thereof ,falling
within heading No43.03 or43.04 ;
(k)Articles oftextile materials falling within heading No42.01 or42.02 ;
(1)Products andarticles ofChapter 48(forexample ,cellulose wadding );
(m)Footwear orparts offootwear ,gaiters orleggings orsimilar articles classified inChapter 64;
(n)Headgear orparts thereof falling within Chapter 65;
(o)Hair nets (heading No65.05 or67.04 ,asthecase may be);
(p)Goods falling within Chapter 67;
(q)Abrasive-coated threads ,cords orfabric (heading No68.06 );
(r)Glass fibre orarticles ofglass fibre ,other than embroidery with glass thread onavisible ground offabric
(Chapter 70);
(s)Articles falling within Chapter 94(furniture andbedding );or
(t)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites ).
2.(A)Goods classifiable inanyheading inChapters 50to57andofamixture oftwoormore textile materials are
tobeclassified asifconsisting wholly ofthatonetextile material which predominates inweight over anyother
single textile material .

9.12.85 Official Journal oftheEuropean Communities No L331/215
(B)Forthepurposes oftheabove rule :
(a)Metallised yarn istobetreated asasingle textile material anditsweight istobetaken astheaggregate of
theweight ofthetextile andmetal components ;fortheclassification ofwoven fabrics ,metal thread istobe
regarded asatextile material ;
(b)Where aheading refers togoods ofdifferent textile materials (forexample :(i)silkandwaste silk,(ii)carded
sheep 'sorlambs 'wool andcombed sheep 'sorlambs 'wool ),such materials aretobetreated asasingle
textile material .
(C)Theprovisions ofparagraphs (A)and (B)above aretobeapplied alsototheyarns referred toinNotes 3and4
below .
3.(A)Forthepurposes ofthisSection ,andsubject totlfeexceptions inparagraph (B)below ,yarns (single ,multiple
orcabled )ofthefollowing descriptions aretobetreated as"twine ,cordage ,ropes andcables ":
(a)Ofsilk,noilorother waste silk,ofaweight exceeding 2g/m(2000tex);
(b)Ofman-made fibres (including yarn oftwoormore monofil ofChapter 51),ofaweight exceeding 1g/m
(1000 tex);
(c)Oftrue hemp orflax :
(i)Polished orglazed ,ofwhich thelength perkilograrti ,multiplied bythenumber ofconstituent strands ,
islessthan 7000 m;
(ii),Not polished orglazed andofaweight exceeding 2g/m;
(d)Ofcoir ,consisting ofthree ormore plies ;
(e)Ofother vegetable fibres ofaweight exceeding 2g/m;or
(f)Reinforced with metal .
(B)Exceptions :
(a)Yarn ofsheep 'sorlambs 'wool orother animal hair andpaper yarn other than yarn reinforced with
metal ;
(b)Continuous filament towforthemanufacture ofman-made fibres (discontinuous ),andmultifilament yarn
without twist orwith atwist oflessthan fiveturns permetre ;
(c)Silkworm gutimitation catgut ofsilkorofman-made fibres ,andmonofil ofChapter 51;
(d)Metallised yarn ,notbeing yarn reinforced with metal ;and
(e)Chenille yarn andgimped yarn .
4.(A)Forthepurposes ofChapters 50,51,53,54,55and56,theexpression "putupforretail sale"inrelation to
yarn means ,subject totheexceptions inparagraph (B)below ,yarn putup:
(a)Inballs oroncards ,reels ,tubes orsimilar supports ,ofaweight (including support )notexceeding :
(i)200 ginthecase offlax andramie ;
(ii)85ginthecase ofsilk,noilorother waste silk,and .man-made fibres (continuous );or
(iii)125 ginother cases ;
(b)Inhanks orskeins ofaweight notexceeding :
(i)85ginthecase ofsilk,noilorother waste silkandman-made fibres (continuous );or
(ii)125 ginother cases ;

No L331/216Official Journal oftheEuropean Communities9.12.85
(c)Inhanks orskeins comprising several smaller hanks orskeins separated bydividing threads which render .
them independent oneoftheother ,each ofuniform weight notexceeding :
.(i)85ginthecase ofsilk,noilorother waste silk,andman-made fibres (continuous );or
(ii)125 ginother cases .
(B)Exceptions :
(a)Single yarn ofanytextile material except :
(i)Single yarn ofsheep 'sorlambs 'wool oroffineanimal hair,unbleached ;and
(ii)Single yarn ofsheep 'sorlambs 'wool oroffineanimal hair ,bleached ,dyed orprinted ,ofalength less •
than 2000 m/kg;
(b)Multiple orcabled yarn ,unbleached :
(i)Ofsilk,noilorother waste silk,however putup;or
(ii)Ofother textile material except sheep 'sorlambs 'wool orfineanimal hair ,inhanks orskeins ;
(c)Multiple orcabled yarn ofsilk,noilorother waste silk,bleached ,dyed orprinted ,ofalength notlessthan
75000 m/kg,measured multiple ;and
(d)Single ,multiple orcabled yarn ofanytextile material :
(i)Incross-reeled hanks orskeins ;or
(ii)Putuponsupports orinsome other manner indicating itsuseinthetextile industry (forexample ,on
cops ,twisting mill tubes ,pirns ,conical bobbins orspindles ,orreeled intheform ofcocoons for
embroidery looms ).
(C)Theabove provisions relating toflaxandramie arealso applicable inrespect ofhemp .
5.(a)Forthepurposes ofheading No55.07 and subheading 56.07 AI,"gauze "means afabric with awarp
composed wholly orinpart ofstanding orground threads andcrossing ordoup threads which cross the
standing orground threads making ahalfturn ,acomplete turn ormore toform loops through which weft
threads pass .
(b)Forthepurposes ofheading No58.08 ,"plain "means consisting solely ofasingle series ofregular meshes of
thesame shape orsizewithout anypattern orfilling-in ofthemeshes .Inapplying thisdefinition noaccount is
tobetaken ofanyminor open spaces which areinherent intheformation ofthemeshes .
6.Forthepurposes ofthisSection ,theexpression "made up"means :
(a)Cutotherwise than into rectangles ;
(b)Made andfinished byweaving andready foruse (ormerely needing separation bycutting dividing threads )and
notrequiring sewing orfurther fabrication (forexample ,certain dusters ,towels ,table cloths ,scarf squares and
blankets );
(c)Hemmed orwith rolled edges (except fabrics inthepiece which have been cutfrom wider pieces andhemmed
orrolled merely toprevent unravelling ),orwith aknotted fringe atanyoftheedges ;
(d)Cuttosizeandhaving undergone aprocess ofdrawn thread work ;

9.12.85 Official Journal oftheEuropean Communities No L331/217
(e)Assembled bysewing ,gumming orotherwise (other than piece goods consisting oftwo ormore lengths of
identical material joined endtoendandpiece goods composed oftwoormore fabrics assembled inlayers ,
whether ornotpadded ).
7.Theheadings ofChapters 50to57and ,except where thecontext otherwise requires ,theheadings ofChapters 58
to60,aretobetaken nottoapply togoods made upwithin themeaning ofNote 6above .Chapters 50to57areto
betaken nottoapply togoods falling within Chapter 58or59.
8.The woven fabrics ofChapters 50to57aretobetaken toinclude fabrics consisting oflayers ofparallel textile
yarns superimposed oneach other atacute orright angles .These layers arebonded attheintersections oftheyarns
byanadhesive orbythermal bonding .
Additional Note
Textile goods ,classifiable inanyheading inChapters 58to63andcontaining twoormore ,textile materials ,shall ,
where appropriate ,beclassified within theheadings ofthose Chapters asifconsisting wholly ofthat onetextile
material which predominates inweight over anyother single textile material .Theprovisions ofNote 2(B)tothis
Section shall also apply .
Fortheapplication ofthisrule:
(a)Where appropriate ,only thepart which determines theclassification under interpretative Rule 3shall betaken into
account ;
(b)Inthecaseoftextile products consisting ofaground fabric andapileorlooped surface ,noaccount shall betaken
oftheground fabric ;
(c)Inthecase ofembroidery ofheading No58.10 ,only theground fabric shall betaken into account .However ,
embroidery without visible ground shall beclassified with reference totheembroidering threads alone .
CHAPTER SO
SILK AND WASTE SILKI Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
50.01 Silk-worm cocoons suitable forreeling 2 1
50.02 Raw silk (notthrown ) 10 3,8
50.03 Silk waste (including cocoons unsuitable forreeling ,silk noils and pulled or
garnetted rags ) Free Free

No L331/218 Official Journal oftheEuropean Communities9.12.85\ Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
50.04 Silkyarn ,other than yarn ofnoilorother waste silk,notputupforretail sale 12 4,9
50.05 Yarn spun from noilorother waste silk,notputupforretail sale :
A.Spun from waste silk,other than noil . 7 .2,9 .
B.Other 5 2,2
[50.06 ]
50.07 Silkyarn andyarn spun from noilorother waste silk,putupforretail sale;
silk-worm gut;imitation catgut ofsilk:
A.Silkyarn 13 6,2
B.Yarn spun from noilorother waste silk 11 3,8
C.Silk-worm gut;imitation catgut ofsilk 7 2,9
[50.08 ]
50.09 Woven fabrics ofsilk,ofnoilorother waste silk:
A.Ofsilkorofwaste silkother than noil :ll I.Crepes 17 6,9
II.Pongee ,habutai ,honan ,shantung ,corah andsimilar FarEastern fabrics ,
wholly ofsilk (notmixed with noil orother waste silkorwith other
textile materials ):II a)Plain-woven ,unbleached ornotfurther processed than scoured ... 16 5,3l.I b)Other - 17 7,5llIII.Other 17 7,2
B.Ofnoil silk 17 3
[50.10 ]
■
I

9.12.85Official Journal oftheEuropean Communities No L331/219
CHAPTER SI
MAN-MADE FIBRES (CONTINUOUS )
Notes
1.Throughout theTariff ,theterm "man-made fibres *'means fibres orfilaments oforganic polymers produced by
manufacturing processes ,either :
(a)Bypolymerisation orcondensation oforganic monomers ,forexample ,polyamides ,polyesters ,polyurethanes
andpolyvinyl derivatives ;or
(b)Bychemical transformation ofnatural organic polymers (such ascellulose ,casein ,proteins andalgae ),for
example ,viscose rayon ,cuprammonium rayon (cupra ),cellulose acetate andalginates .
The terms "synthetic "and "regenerated ",used inrelation toman-made fibres ,mean :
—synthetic :fibres andfilaments asdefined inparagraph (a);
—regenerated :fibres andfilaments asdefined inparagraph (b).
2.Heading No51.01 istobetaken nottoapply tocontinuous filament tow ofman-made fibres falling within
Chapter 56.
3.Theexpression "yarn ofman-made fibres (continuous )"istobetaken nottoapply toyarn (known as"ruptured
filament yarn")ofwhich themajority ofthefilaments have been ruptured bypassage through rollers orother
devices (Chapter 56).
4.Monofil ofman-made fibre materials ofwhich nocross-sectional dimension exceeds 1mm istobeclassified in
heading No51.01 when ofaweight lessthan 6,6mg/m(6,6tex)andinheading No51.02 inother cases .Monofil
ofwhich anycross-sectional dimension exceeds 1mm istobeclassified inChapter 39.
Strip (artificial straw andthelike)ofman-made fibre materials istobeclassified inheading No51.02 when ofa
width notexceeding 5mmandinChapter 39inother cases .
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
51.01 Yarn ofman-made fibres (continuous ),notputupforretail sale :
A.Yarn ofsynthetic textile fibres 15 9|| B.Yarn ofregenerated textile fibres : I || I.Hollow-filament yarn 15 2,2
II.Other 15 9,5

No L331/220 Official Journal oftheEuropean Communities9.12.85\\ Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
51.02 Monofil ,strip (artificial straw andthelike )andimitation catgut ,ofman-made
fibre materials :
A.Ofsynthetic textile materials :
I.Monofil '. 13 5,8
II.Other ... 14 6,3
B.Ofregenerated textile materials : I
I.Monofil 9 3,5
II.Other 10 3,8
51.03 Yarn ofman-made fibres (continuous ),putupforretail sale :I A.Yarn ofsynthetic textile fibres 19 6
B.Yarn ofregenerated textile fibres 18 5,8
51.04 Woven fabrics ofman-made fibres (continuous ),including woven fabrics of
monofil orstrip ofheading No51.01 or51.02 :
A.Woven fabrics ofsynthetic textile fibres : vll I.Fortyres . 21 11II II.Fabrics containing elastomeric yarn 21 11
III.Fabrics made from strip orthelikeofpolyethylene orpolypropylene ,ofa
width of:II a)Less than 3m 21 11II b)3mormore 21 11llIV.Other 21 11II B.Woven fabrics ofregenerated textile fibres :II I.Fortyres 20 11|| II.Fabrics containing elastomeric yarn 20 11
III.Other 20 11

9.12.85Official Journal oftheEuropean CommunitiesNo L331/221
CHAPTER 52 .
METALLISED TEXTILES
Rate ofduty
Heading
number DescriptionAutonomous
0//oConventional
%
1 2 3 4
Metallised yarn ,being textile yarn spun with metal orcovered with metal byany 52.01
10 4,9 process
52.02 Woven fabrics ofmetal thread orofmetallised yarn ,ofakind used inarticles of
apparel ,asfurnishing fabrics orthelike 17 5,6

No L331/222 Official Journal oftheEuropean Communities9.12.85
CHAPTER 53
WOOL AtfDOTHER ANIMAL HAIR
Note
The expression "fineanimal hair"means hairofalpaca ,llama ,vicuna ,yak,camel ,Angora ,Tibetan ,Kashmir and
similar goats (butnotcommon goats ),rabbit (including Angora rabbit ),hare ,beaver ,nutria andmusk rat.I Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
53.01 Sheep's orIambs 'wool ,notcarded orcombed Free Free
53.02 Other animal hair (fineorcoarse ),notcarded orcombed :I
A.Coarse animal hair ,prepared (forexample ,bleached ,dyed )andartificially
curled 3 1,4
B. Other Free Free
53.03 Waste ofsheep's orlambs 'wool orofother animal hair (fineorcoarse ),not
pulled orgarnetted Free Free
53.04 Waste ofsheep's orlambs 'wool orofother animal hair (fineorcoarse ),pulled or
garnetted (including pulled orgarnetted rags ) Free Free
53.05 Sheep's orlambs 'wool orother animal hair (fineorcoarse ),carded orcombed 3 2,5
53.06 Yarn ofcarded sheep's orlambs 'wool (woollen yarn ),notputupforretail
sale : I
A.Containing 85%ormore byweight ofwool orofwool and fineanimal
3,8 (a)
B.Other 10 5,3
53.07 Yarn ofcombed sheep's orlambs 'wool (worsted yarn ),notputupforretail
sale :
A.Containing 85%ormore byweight ofwool orofwool and fineanimal
hair :|| I.Containing 85%ormore byweight ofwool 5 3,8ll II.Containing 85%ormore byweight ofwool andfineanimal hair ... 5 6,2
B. Other : l\
I.Containing atotal ofmore than 10%byweight oftextile materials of
Chapter 50 7 2,9
II.Other 10 6,2
53.08 Yarn offineanimal hair (carded orcombed ),notputupforretail sale :I
A. Carded ; 5 3,2
B. Combed 5 3,2
53.09 Yarn ofhorsehair orofother coarse animal hair,notputupforretail sale ... 9 3,5
(a)SeeAnnex .

9.12.85Official Journal oftheEuropean CommunitiesNo L331/223
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 .2 3. 4
53.10 Yarn ofsheep's orlambs 'wool ,ofhorsehair orofother animal hair (fineor
coarse ),putupforretail sale 11 6,5
53.11 Woven fabrics ofsheep's orlambs 'wool oroffineanimal hair :
A.Containing 85%ormore byweight ofsuch fibres 13 (a)|| B.Other : I\ I I.Containing atotal ofmore than 10%byweight oftextile materials ofI\ll Chapter 50 17 7,2
II.Other 18 17
53.12 Woven fabrics ofhorsehair orofother coarse animal hair 16 5,3
[53.13 ]
(a)SeeAnnex .

No L331/224 Official Journal oftheEuropean Communities9.12.85
CHAPTER 54
FLAX AND RAMIEl -Rate ofduty
Heading
numberDescription Autonomous
'%Conventional
%
1 2 3 4
54.01 Flax ,raworprocessed butnotspun ;flax tow andwaste (including pulled or
garnetted rags ) Free —
54.02 Ramie ,raworprocessed butnotspun ;ramie noils andwaste (including pulled or
garnetted rags ) Free Free
54.03 Flax orramie yarn ,notputupforretail sale :
A.Flax yarn ,polished orglazed 16 5,8IB.Other :I I.Single ,measuring perkg: I a)45000 morless 10 4,6 (a)
b)More than 45000 m 6 3,8
II.Multiple orcabled 10 4,9
54.04 Flax orramie yarn ,putupforretail sale :
A.Flax yarn ,polished orglazed 16 6,2
B.Other 17 5,6
54.05 Woven fabrics offlax oroframie 21 14
(a)Duty reduced to1,8%inrespect ofunbleached flax yarn (other than towyarn )ofalength of30000 morlessperkilogram ,intended forthemanufacture
ofmultiple orcabled yarn forthefootwear industry orforwhipping cables ,within thelimits ofanannual quota of400tonnes tobegranted bythecompetent
authorities .Thegranting ofsuch quotas shall ,moreover ,besubject toconditions tobedetermined bythecompetent authorities .

9.12.85 No L331/225 Official Journal oftheEuropean Communities
CHAPTER 55
COTTON
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
55.01 Cotton ,notcarded orcombed Free Free
55.02 Cotton linters . Free Free
55.03 Cotton waste (including pulled orgarnetted rags),notcarded orcombed .... Free Free
55.04 Cotton ,carded orcombed 3 1,4
55.05 Cotton yarn ,notputforretail sale :
A.Multiple orcabled ,finished ,inballs oroncards ,reels ,tubes orsimilar
supports ,ofaweight (including support )notexceeding 900 g 10 6
B.Other :
I.Measuring ,persingle yarn ,120000 mormore perkg:
a)Single yarns 10 4 \ b)Other . ' 10 6
II.Other 10 6
55.06 Cotton yarn ,putupforretail sale 16 9
55.07 Cotton gauze 15 5,8
55.08 Terry towelling andsimilar terry fabrics ,ofcotton 18 10
55.09 Other woven fabrics ofcotton :
A.Containing 85%ormore byweight ofcotton :li I.Ofawidth ofless than 85cm 17 10liII.Other 17 10
B.Other :ll I.Ofawidth oflessthan 85cm 19 10
II:Other 19 10

No L331/226 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 56
MAN-MADE FIBRES (DISCONTINUOUS )
Note
Heading No56.02 istobetaken toapply only tocontinuous filament towofman-made fibres ,consisting ofparallel
filaments ofauniform length equal tothelength ofthetow ,meeting thefollowing specification :
(a)Length oftowexceeding 2m;
(b)Twist lessthan fiveturns permetre ;
(c)Weight perfilament lessthan 6,6mg/m(6,6tex);
(d)Inthecaseoffilaments described inNote 1(a)toChapter 51,thetowmust bedrawn ,that istosay,beincapable
ofbeing stretched bymore than 100%ofitslength ;
(e)Total weight oftowmore than 2g/m(2000tex).
Tow ofalength notexceeding 2mistobeclassified inheading No56.01 .
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
56.01 Man-made fibres (discontinuous ),notcarded ,combed orotherwise prepared for
spinning : \
A.Synthetic textile fibres 14 7,5
B.Regenerated textile fibres 12 8
56.02 Continuous filament tow for the manufacture of man-made fibres
(discontinuous ):
A.Ofsynthetic textile fibres 14 . 7,5
B.Ofregenerated textile fibres 12 7,5
56.03 Waste (including yarn waste andpulled orgarnetted rags )ofman-made fibres
(continuous ordiscontinuous ),notcarded ,combed orotherwise prepared forI
spinning : \ || A.Ofsynthetic textile fibres 14 7
B.Ofregenerated textile fibres 12 8
56.04 Maii-made fibres (discontinuous orwaste ),carded ,combed orotherwiseII prepared forspinning :ll A.Synthetic textile fibres 14 8
B.Regenerated textile fibres 13 10

9.12.85 Official Journal oftheEuropean Communities No L331/227
Heading
number DescriptionRate ofduty
Autonomous
'%Conventional
%
1 2 3 4
56.05 Yam ofman-made fibres (discontinuous orwaste ),notputupforretail sale:
A.Ofsynthetic textile fibres ; 15 9
B.Ofregenerated textile fibres . 14 9
56.06 Yarn ofman-made fibres (discontinuous orwaste ),putupforretail sale :
A.Ofsynthetic textile fibres 19 9
B.Ofregenerated textile fibres 19 9
56.07 Woven fabrics ofman-made fibres (discontinuous orwaste ):li A.Ofsynthetic textile fibres :li I.Gauze weighing notlessthan 80g/m2butnotmore than 120 g/m2 21 10||II.Other 21 11
B.Ofregenerated textile fibres 19 11

No L331/228 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 57
OTHER VEGETABLE TEXTILE MATERIALS ;PAPER YARN AND
WOVEN FABRICS OF PAPER YARN\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
57.01 True hemp ("Cannabis sativa "),raworprocessed butnotspun ;towandwaste of
truehemp (including pulled orgarnetted ragsorropes ) Free —
57.02 Manila hemp (abaca )("Musa textilis "),raworprocessed butnotspun ;towand
waste ofmanila hemp (including pulled orgarnetted ragsorropes ) Free Free
57.03 Jute andother textile bast fibres notelsewhere specified orincluded ,raw or
processed butnotspun ;towandwaste thereof (including pulled orgarnetted rags
orropes ) Free Free
57.04 Other vegetable .textile fibres ,raworprocessed butnotspun ;waste ofsuch fibres
(including pulled orgarnetted rags orropes ) Free Free
[57.05 ]
57.06 Yarn ofjuteorofother textile bast fibres ofheading No57.03 10 5,3
57.07 Yarn ofother vegetable textile fibres ;paper yarn :
A.Yarn oftrue hemp :
I.Notputupforretail sale :
a)Polished orglazed
b)Other
II.Putupforretail sale16
10
165.8
3
4.9
B.Coir yarn Free Freeli C.Paper yarn 10 5,3liD.Other 10 3,8
[57.08 ] l
[57.09 ]
57.10 Woven fabrics ofjuteorofother textile bast fibres ofheading No57.03 :
A.Ofawidth ofnotmore than 150cmandweighing persquare metre :
I.Less than 310 g
II.Not lessthan 310 gbutnotmore than 500 g
III.More than 500 g23
23
238,9
8,7
7,7||B.Ofawidth ofmore than 150 cm 23 9,3
57.11 Woven fabrics ofother vegetable textile fibres ;woven fabrics ofpaper yarn :li A.Oftrue hemp 21 6,3ll B.Ofpaper yarn 19 5,8
C.Other 20 6,2
[57.12 ]

9.12.85 Official Journal oftheEuropean Communities No L331/229
CHAPTER 58
CARPETS ,MATS ,MATTING AND TAPESTRIES ;PILE AND CHENILLE FABRICS ;NARROW FABRICS ;
TRIMMINGS ;TULLE AND OTHER NET FABRICS ;LACE ;EMBROIDERY
Notes
1.Theheadings ofthisChapter aretobetaken nottoapply tocoated orimpregnated fabrics ,elastic fabrics orelastic
trimmings ,machinery belting orother goods falling within Chapter 59.However ,embroidery onanytextile base
falls within heading No58.10 .
2.Inheadings Nos 58.01 and58.02 ,thewords "carpets "and "rugs"aretobetaken toextend tosimilar articles
having thecharacteristics offloor coverings butintended foruseforother purposes .These headings aretobetaken
nottoapply tofeltcarpets ,which fallwithin Chapter 59.
3.Forthepurposes ofheading No58.05 ,theexpression "narrow woven fabrics "means :
(a)Woven fabrics ofawidth notexceeding 30cm,whether woven assuch orcutfrom wider pieces ,provided with
selvedges (woven ,gummed ormade otherwise )onboth edges ;
(b)Tubular woven fabrics ofaflattened width notexceeding 30cm;and
(c)Bias binding with folded edges ,ofawidth when unfolded notexceeding 30cm.
Narrow woven fabrics intheform offringes aretobetreated asfalling within heading No58.07 .
4.Heading No58.08 istobetaken nottoapply tonetsornetting inthepiece made oftwine ,cordage orrope which
aretobetaken asfalling within heading No59.05 .
5.Inheading No58.10 ,theexpression "embroidery "means ,inter alia,embroidery with metal orglass thread ona
visible ground oftextile fabric andsewn appliqu£ work ofsequins ,beads orornamental motifs oftextile orother
materials .Theheading istobetaken nottoapply toneedlework tapestry (heading No58.03 ).
6.Theheadings ofthisChapter aretobetaken toinclude goods ofthedescriptions specified therein when made of
metal thread andofakind used inapparel ,asfurnishings orthelike .
Additional Note
Forthepurposes ofapplying themaximum rateofduty provided forinrespect ofcarpets ,carpeting andrugsfalling
within subheading 58.01 AII,thedutiable surface shall notinclude theheading ,theselvedges andthefringes .

No L331/230 Official Journal oftheEuropean Communities9.12.85I\ Rate ofduty
Heading
numberDescriptionAutonomous .
%Conventional
%
1 2 3 4
58.01 Carpets ,carpeting andrugs ,knotted (made upornot):
A.Ofwool oroffine animal hair :
I.Containing atotal ofmore than 10%byweight ofsilkorofwaste silk
other than noil
II.Other .40
32
subject to
amax. of
5ECU
perm28,9
9,6
subject to
amax. of
2,80 ECU
perm2
B.Ofsilk,ofwaste silkother than noil ,ofsynthetic textile fibres ,ofyarn falling
within heading No52.01 orofmetal threads 40 8,9
C.Ofother textile materials 24 6,9
58.02 Other carpets ,carpeting ,rugs ,mats andmatting ,and"Kelem ","Schumacks "and
"Karamanie "rugs andthelike (made upornot):
A.Carpets ,carpeting ,rugs ,mats andmatting :
I.Coir mats andmatting
II.Other :
a)Tufted carpets ,carpeting ,rugs ,mats andmatting
b)Other23
23
238
14
8,9
B."Kelem ","Schumacks "and"Karamanie "rugs andthelike 21 6,3
58.03 Tapestries ,hand-made ,ofthetype Gobelins ,Flanders ,Aubusson ,Beauvais and
thelike,andneedle-worked tapestries (forexample ,petit point andcross stitch )
made inpanels andthelikebyhand 21 5,6
58.04 Woven pilefabrics andchenille fabrics (other than terry towelling orsimilar terry
fabrics ofcotton falling within heading No55.08 and fabrics falling within
heading No58.05 ) 19 15
58.05 Narrow woven fabrics ,andnarrow fabrics (bolduc )consisting ofwarp without
weft assembled bymeans ofanadhesive ,other than goods falling within heading
No58.06 :
A.Narrow woven fabrics :
I.Pile fabrics orchenille fabrics :
a)Ofman-made fibres orofcotton
b)Ofsilk,ofnoil silkorofother waste silk
c)Ofother textile materials
II.Other21
20
18
186,3
6,2
4,9
7,5
B.Bolduc , 16 6,2
58.06 Woven labels ,badges andthelike,notembroidered ,inthepiece ,instrips orcut
toshape orsize 20 6,2
58.07 Chenille yarn (including flock chenille yarn),gimped yarn (other than metallised -
yarn ofheading No52.01 andgimped horsehair yarn );braids andornamental
trimmings inthepiece ;tassels ,pompons andthelike:
A.Braids ofawidth of5cmorless,ofman-made fibres (including monofil or
strip ofheading No51.01 or51.02 ),offlax,oframie orofvegetable textile
fibres ofChapter 57 13 4,6
B.Other 16 5,3

9.12.85Official Journal oftheEuropean CommunitiesNo L331/231\\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
% ■
1 2 3 4
58.08 Tulle and other netfabrics (butnotincluding woven ,knitted orcrocheted
fabrics ),plain :'
A.Tulle orother netfabrics notcomprised inBbelow 20 6,2
B.Knotted netfabrics 22 •6,5
58.09 Tulle and other netfabrics (butnotincluding woven ,knitted orcrocheted
fabrics ),figured ;hand ormechanically made lace,inthepiece ,instrips orin
motifs :
A.Tulle and other netfabrics 22 13|| B.Lace : ||II I.Hand-made 20 13
II.Mechanically made 23 11,5
58.10 Embroidery ,inthepiece ,instrips orinmotifs :
A.Embroidery without visible ground :li I.Ofavalue ofmore than 35ECU perkgnetweight 17 5,8llII.Other 17 13ll B.Other :
I.Ofavalue ofmore than 17,5 ECU perkgnetweight 17 5,8
II.Other 17 7>2

No L331/232 Official Journal oftheEuropean Communities9.12.85
CHAPTER 59
WADDING AND FELT ;TWINE ,CORDAGE ,ROPES AND CABLES ;SPECIAL FABRICS ;IMPREGNATED AND
COATED FABRICS ;TEXTILE ARTICLES OFAKIND SUITABLE FOR INDUSTRIAL USE
Notes
1.(A)Forthepurposes ofthisChapter ,theexpression "textile fabric "istobetaken toapply only tothetextile
fabrics ofChapters 50to57andheadings Nos 58.04 and58.05 ,thebraids andtrimmings inthepiece of
heading No58.07 ,thetulle andother netfabrics ofheadings Nos58.08 and58.09 ,laceofheading No58.09
andtheknitted andcrocheted fabrics ofheading No60.01 .
(B)Throughout theTariff ,theterm "felt"istobetaken toinclude fabrics consisting ofaweboftextile fibres the
cohesion ofwhich hasbeen enhanced byastitch-bonding process using fibres from theweb itself .
2.(A)Heading No59.08 istobetaken toapply totextile fabrics impregnated ,coated ,covered orlaminated with
preparations ofcellulose derivatives orofother artificial plastic materials whatever theweight persquare metre
andwhatever thenature oftheplastic material (compact ,foam ,sponge orexpanded ).
Itdoes not,however ,cover :
(a)Fabrics inwhich theimpregnation ,coating orcovering cannot beseenwith thenaked eye (usually Chapters
50to58and60);forthepurpose ofthisprovision ,noaccount should betaken ofanyresulting change of
colour ;
(b)Products which cannot ,without fracturing ,bebent manually around acylinder ofadiameter of7mm,ata
temperature between 15and30°C(usually Chapter 39);or
(c)Products inwhich thetextile fabric iseither completely embedded inartificial plastic material orcoated or
covered onboth sides with such material (Chapter 39).
(B)Heading No59.12 does notapply to:
(a)Fabrics inwhich theimpregnation orcoating cannot beseenwith thenaked eye (usually Chapters 50to58
and 60);forthepurpose ofthis provision ,noaccount should betaken ofany resulting change of
colour ;
(b)Fabrics painted with designs (other than painted canvas being theatrical scenery ,studio back-cloths orthe
like);
(c)Fabrics covered with flock ,dust ,powdered cork orthelikeandbearing designs resulting from these
treatments ;or
(d)Fabrics finished with normal dressings having abasis ofamylaceous orsimilar substances .
3.Inheading No59.11 theexpression "rubberised textile fabrics "means :
(a).Textile fabrics impregnated ,coated ,covered orlaminated with rubber :
(i)Weighing notmore than 1500g/m2;or
(ii)Weighing more than 1500 g/m2andcontaining more than 50%byweight oftextile material ;
(b)Fabrics composed ofparallel textile yarns agglomerated with rubber ,irrespective oftheir weight persquare
metre ;and
(c)Plates ,sheets andstrip ,ofexpanded ,foam orsponge rubber ,combined with textile fabric ,other than those
falling inChapter 40byvirtue ofthelastparagraph ofNote 2tothatChapter .
4.Heading No59.16 isto.betaken nottoapply to:
(a)Transmission ,conveyor orelevator belting ofathickness oflessthan 3mm ;or

9.12.85Official Journal oftheEuropean CommunitiesNo L331/233
(b)Transmission ,conveyor orelevator belts orbelting oftextile fabric impregnated ,coated ,covered orlaminated
with rubber ormade from textile yarn orcord impregnated orcoated with rubber (heading No40.10 ).
5.Heading No59.17 istobetaken toapply tothefollowing goods which aretobetaken asnotfalling within any
other heading ofSection XI:
(a)Textile products (other than those having thecharacter oftheproducts ofheadings Nos59.14 to59.16 ),the
following only :
(i)Textile fabric ,feltandfelt-lined woven fabric ,coated ,covered orlaminated with rubber ,leather orother
material ,ofakind commonly used forcard clothing ,and similar fabric ofakind commonly used in
machinery orplant ;
(ii)Bolting cloth ;
(iii)Straining cloth ofakind commonly used inoilpresses andthelike,oftextile fibres orofhuman hair ;
(iv)Woven textile fabrics ,whether ornot felted ,impregnated orcoated ,ofakind commonly used in
paper-making orother machinery ,tubular orendless with single ormultiple warp and/orweft ,orflat
woven with multiple warp and/orweft ;
(v)Textile fabrics reinforced with metal ,ofakind commonly used inmachinery orplant ;
(vi)Textile fabrics ofthemetallised yarn falling within heading No52.01 ,ofakind commonly used in
paper-making orother machinery ;
(vii)Cords ,braids and thelike,whether ornotcoated ,impregnated orreinforced with metal ,ofakind
commonly used inmachinery orplant aspacking orlubricating materials ;
(b)Textile articles (other than those ofheadings Nos 59.14 to59.16 )ofakind commonly used inmachinery or
plant (forexample ,gaskets ,washers ,polishing discs andother machinery parts ).Textile fabrics ,wadding ,felt
orbonded fibre orsimilar bonded yarnfabrics ,inthepiece ,cuttolength orsimply cuttorectangular shape ,are
notconsidered tobetextile articles ofakind commonly used inmachinery orplant .
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
59.01 Wadding andarticles ofwadding ;textile flock anddust andmill neps :-I
A. ,Wadding andarticles ofwadding :
I.Ofman-made fibres : I
a)Rolls ofadiameter ofnotmore than 8mm 10 3,8I b)Other 10 5,3
II.Ofother textile materials 10 3,8 ,
B.Flock anddust andmill neps :
I.Ofman-made fibres 8 3,2
II.Ofother textile materials Free Free
59.02 Feltandarticles offelt,whether ornotimpregnated orcoated :I
A.Felt inthepiece orsimply cuttorectangular shape 16 6,7
B.Other 19 6

No L331/234 Official Journal oftheEuropean Communities 9.12.85llI Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
59.03 Bonded fibre fabrics ,similar bonded yarn fabrics ,andarticles ofsuch fabrics ,
whether ornotimpregnated orcoated :ll A.Carpets andother floor coverings 23 8,9IB.Other ! 18 6,9
59.04 Twine ,cordage ,ropes andcables ,plaited ornotr
16 12
59.05 Nets andnetting made oftwine ,cordage orrope ,andmade upfishing nets of
yarn ,twine ,cordage orrope :
A.Fishing nets andnetting :Il I.Ofvegetable textile materials 14 11llII.Ofother textile materials 19 11 \ B.Other :
I.Ofman-made fibres 19 12,5III.Ofother textile materials 19 9
59.06 Other articles made from yarn ,twine ,cordage ,rope orcables ,other than textile
fabrics and articles made from such fabrics 18 5,8
59.07 Textile fabrics coated with gum oramylaceous substances ,ofakind used forthe
outer covers ofbooks and thelike;tracing cloth ;prepared painting canvas ;
buckram and similar fabrics forhatfoundations and similar uses 18 6,5
59.08 Textile fabrics impregnated ,coated ,covered orlaminated with preparations of
cellulose derivatives orofother artificial plastic materials 18 12
[59.09 ]
59.10 Linoleum and materials prepared onatextile base inasimilar manner to
linoleum ,whether ornotcuttoshape orofakind used asfloor coverings ;floor
coverings consisting ofacoating applied onatextile base ,cuttoshape ornot 20 5,3
59.11 Rubberised textile fabrics ,other than rubberised knitted orcrocheted goods :
A.Rubberised textile fabrics notcomprised inBbelow : \I.Adhesive strips ,ofawidth notexceeding 10cm,thecoating ofwhich
consists ofunvulcanised natural orsynthetic rubber 16 4,6ll II.Fabrics combined with expanded foam orsponge rubber 18 5,8II III.Other :II a)Fortyres 18 5,6II b)Other 18 5,6\B.Fabrics mentioned inNote 3(b)tothisChapter 15 12

No L331/236 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 60
KNITTED AND CROCHETED GOODS
Notes
1.This Chapter does notcover :
(a)Crochet laceofheading No58.09 ;
(b)Knitted orcrocheted goods falling within Chapter 59;
(c)Corsets ,corset-belts ,suspender-belts ,brassieres ,braces ,suspenders ,garters orthelike (heading No61.09 );
(d)Oldclothing orother articles falling within heading No63.01 ;or
(e)Orthopaedic appliances ,surgical belts ,trusses orthelike (heading No90.19 )..
2.Headings Nos 60.02 to60.06 aretobetaken toapply toknitted orcrocheted articles andtoparts thereof :
(a)Knitted orcrocheted directly toshape ,whether imported asseparate items orintheform ofanumber ofitems
inthe .length ;
(b)Made up,bysewing orotherwise .
3.Forthepurposes ofheading No60.06 ,knitted orcrocheted articles arenotconsidered tobeelastic articles only by
reason oftheir containing rubber thread orelastic forming merely asupporting band .
4.The headings ofthisChapter aretobetaken toinclude goods ofthedescriptions specified therein when made of
metal thread andofakind used inapparel ,asfurnishings orthelike .
5.Forthepurposes ofthisChapter :
(a)"Elastic "means consisting oftextile materials combined with rubber threads ;and
(b)"Rubberised "means impregnated ,coated ,covered orlaminated with rubber ,ormade with textile thread
impregnated ,coated orcovered with .rubber .
6.Throughout theTariff ,anyreference toknitted goods istobetaken toinclude areference tostitch-bonded goods
•inwhich thechain stitches areformed oftextile yarn .
Additional Notes
1.A.Forthepurposes ofsubheading 60.05 AIIb)4ff),"suits andco-ordinate suits "shall beconsidered tobesetsof
twoorthree knitted orcrocheted garments comprising :
(a)oneofthefollowing garments covering thelower part ofthebody :
—trousers ,
—shorts ,
and
(b)oneortwoofthefollowing garments covering theupper partofthebody :
—jacket orblazer ,
—windcheater ,waister jacket andthelike,
—shirt ,
—jersey ,pullover ,slip-over ,waistcoat ,twinset ,cardigan orjumper ,
—tunic orother outer garment ofsubheading 60.05 AIIb)411).
Allthecomponents ofasuitorco-ordinate suit must beofcorresponding sizes and must bematched or
coordinated asregards cut,material ,colours ,patterns ,trimmings andstandard offinish insuch away asfa
indicate clearly that they have been designed tobeworn together bythesame person .

No L331/235 9.12.85 Official Journal oftheEuropean CommunitiesII Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
59.12 Textile fabrics otherwise impregnated orcoated ;painted canvas being theatrical
scenery ,studio back-cloths orthelike 4,9 (a)
59.13 Elastic fabrics trimmings (other than knitted orcrocheted goods )consisting of
textile materials combined with rubber threads 18 6,5
59.14 Wicks ,ofwoven ,plaited orknitted textile materials ,forlamps ,stoves ,lighters ,
candles and thelike;tubular knitted gas-mantle fabric and incandescent gas
mantles 17 5,6
59.15 Textile hosepiping and similar tubing ,with orwithout lining ,armour or
accessories ofother materials 19 6,5
59.16 Transmission ,conveyor orelevator belts orbelting ,oftextile material ,whether
ornotstrengthened with metal orother material 14 5,1
59.17 Textile fabrics and textile articles ,ofakind commonly used inmachinery or
plant :
A.Textile fabrics ,feltandfelt-lined woven fabric ,coated ,covered orlaminated
with rubber ,leather orother material ,ofakind commonly used forthe
manufacture ofcard clothing ,andsimilar fabrics ofakind commonly used in
machinery orplant , 13 5,3
B.Bolting cloth ,whether ornotmade up(b): |li I.Ofsilk orofwaste silkother than noil 10 3,2IIII.Ofother textile materials 16 4,6
C.Woven fabrics ,felted ornot,whether ornotimpregnated orcoated ,ofakind
commonly used inpaper-making orother machinery ,tubular orendless with
single ormultiple warp and/orweft ,orflatwoven with multiple warp
and/orweft :II I.Ofsilk orofman-made fibres 15 5,8IIII.Ofother textile materials 15 4,4
D.Other 16 6
(a)SeeAnnex .
(b)Entry under thissubheading ofbolting cloth ,notmade up,issubject toconditions tobedetermined bythecompetent authorities .

9.12.85Official Journal oftheEuropean Communities No L331/237
Ifashirt forms theonly upper garment ofsuch asetitmust furthermore have thesame structure (same yarn ,
same knit)asthegarment covering thelower partofthebody .
Theterm "suits andco-ordinate suits "shall also cover setsofjackets orblazers andtrousers orshorts which
neither match norco-ordinate butwhose corresponding sizes andstandard offinish indicate clearly thattheyare
intended tobeworn together bythesame person .
B.Setsnotcovered byA,ofwhich twoorthree components form asuitorco-ordinate suitwithin themeaning of
thisAdditional Note ,shall remain classified under subheading 60.OSAIIb)4ff)provided that thesetsderive
their essential character from these components .
2.A.Forthepurposes ofsubheading 60.05 AIIb)4gg),"suits andco-ordinate suits ,andcostumes "shall be
considered tobesetsoftwoorthree knitted orcrocheted garments comprising :
(a)oneofthefollowing garments covering thelower partofthebody :
—trousers ,'
—shorts ,
—skirt ordivided skirt ,
and
(b)oneortwoofthefollowing garments covering theupper partofthebody :
—jacket orblazer ,
—windcheater ,waister jacket and thelike,
—blouse orshirt-blouse ,
—jersey ,pullover ,slip-over ,waistcoat ,twinset ,cardigan orjumper ,
—tunic orother outer garment ofsubheading 60.05 AIIb)411).
Allthecomponents ofasuit,co-ordinate suitorcostume must beofcorresponding sizes andmust bematched
orco-ordinated asregards cut,material ,colours ,patterns ,trimmings andstandard offinish insuch away asto
indicate clearly that they have been designed tobeworn together bythesame person .
Ifablouse orshirt-blouse forms theonly upper garment ofsuch asetitmust furthermore have thesame
structure (same yarn ,same knit)asthegarment covering thelower part ofthebody .
Theterm "suits andco-ordinate suits ,andcostumes "alsocovers setsofjackets orblazers andtrousers ,shorts ,
skirts ordivided skirts which neither match norco-ordinate butwhose corresponding sizes andstandard of
finish indicate clearly that theyareintended tobeworn together bythesame person .
B.Setsnotcovered byA,ofwhich twoorthree components form asuit,aco-ordinate suitorcostume within the
meaning ofthisAdditional Note ,shall remain classified under subheading 60.05 All b)4gg)provided thatthe
setsderive their essential character from these components .l Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
60.01 Knitted orcrocheted fabric ,notelastic norrubberised :
A. Ofwool oroffine animal hair :
I.Containing atotal ofmore than 10%byweight oftextile materials of
Chapter 50
II.Other19
1612
12

No L331/238 Official Journal oftheEuropean Communities9.12.85\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
60.01
(cont'd )B.Ofman-made fibres :
I.Ofsynthetic textile fibres :I a)Containing elastofibres 20 12
b)Other : II
1.Forcurtains ,including netcurtain fabric - 20 12
2.Rachel lace 20 12 \ 3.With long pile (imitation fur) 20 12
4.Other : II I aa)Warp knitted fabrics : Il
11.Unbleached orbleached 20 12
22.Dyed 20 12
33.Printed 20 12
44.Made from yarns ofdifferent colours 20 12
bb)Other knitted ofcrocheted fabrics : I
11.Unbleached orbleached 20 12
22.Dyed 20 12I 33.Printed 20 12 I 44.Made from yarns ofdifferent colours 20 12 I II<Ofregenerated textile fibres :
a)Forcurtains ,including netcurtain fabric 20 12|| b)Other 20 12liC.Ofother textile materials : l || I.Ofcotton :Il a)Unbleached orbleached 19 12li b)Dyed 19 12li c)Printed 19 12ll d)Made from yarns ofdifferent colours 19 12
II.Ofother textile materials 19 12 .
60.02 Gloves ,mittens andmitts ,knitted orcrocheted ,notelastic norrubberised :li A.Gloves impregnated orcoated with artificial plastic materials 23 8,9I.!B.Other :'|| I.Ofwool oroffine animal hair 23 8,9
II.Ofsynthetic textile fibres 23 8,9II III.Ofcotton 23 8,9
IV.Ofother textile materials 23 8,9
60.03 Stockings ,under stockings ,socks ,ankle-socks ,sockettes andthelike,knitted or
crocheted ,notelastic norrubberised :
A.Ofwool oroffine animal hair :|| I.Knee-length stockings 22 13
II.Other 22 13

9.12.85Official Journal oftheEuropean CommunitiesNo L331/239
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
60.03
(cont'd )B.Ofsynthetic textile fibres :
I.Knee-length stockings
II.Other :
a)Women's stockings :
1.Seamless
2.Other
b)Other
C.Ofcotton
D.Ofother textile materials22
22
22
22
22
2213
13
13
13
13
13
60.04 Under garments ,knitted orcrocheted ,notelastic norrubberised : I A.Babies 'garments ;girls'garments uptoandincluding commercial size86: I I.T-shirts : I I a)Ofcotton 21 13I b)Ofsynthetic textile fibres 21 , 13I c)Ofregenerated textile fibres 21 13I II.Lightweight fineknit roll,polo orturtle necked jumpers andpullovers :I \ a)Ofcotton '. 21 13
b)Ofsynthetic textile fibres 21 13I c)Ofregenerated textile fibres 21 13
d)Ofother textile materials (other than wool orfineanimal hair )... 21 13
III.Other :
a)Ofwool oroffineanimal hair 21 13
b)Ofcotton .. 21 13I c)Ofsynthetic textile fibres 21 13I d)Ofregenerated textile fibres21 13I e)Ofother textile materials 21 13I B.Other :
I.T-shirts :
a)Ofcotton 21 13
b)Ofsynthetic textile fibres 21 13
c)Ofregenerated textile fibres 21 13 \ II.Lightweight fineknit roll,polo orturtle necked jumpers andpullovers :IIl I a)Ofcotton 21 13I b)Ofsynthetic textile fibres i. 21 13
c)Ofregenerated textile fibres 21 13
d)Ofother textile materials (other than wool orfine«animal hair )... 21 13I III.Panty-hose (tights ): \|| I a)Ofsynthetic textile fibres : \|| I 1.Ofyarn ofafineness of6,6texorless 21 13 \ 2.Other 21 13
b)Ofother textile material 21 13

No L331/240 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
60.04
(cont'd )B.IV.Other :
a)Ofwool oroffineanimal hair
b)Ofsynthetic textile fibres :
1.Men's andboys ':
aa)Shirts
bb)Pyjamas ,
cc)Underpants andbriefs :
dd)Other
2.Women's ,girls'andinfants ':
aa)Pyjamas
bb)Nightdresses
cc)Petticoats and slips
dd)Knickers and briefs
ee)Other21
21
21
21
21
21
21
21
21
2113
13
13
13
13
13
13
13
13
13
c)Ofregenerated textile fibres
d)Ofcotton :
1.Men's andboys ':
aa)Shirts
bb)Pyjamas
cc)Underpants andbriefs
dd)Other
2.Women's ,girls'andinfants ':
aa)Pyjamas
bb)Nightdresses
cc)Knickers andbriefs
dd)Other21
21
21
21
21
21
21
21
21 .13
13
13
13
13
13
13
13
13
60.05e)Ofother textile materials
Outer garments and other articles ,knitted orcrocheted ,not elastic nor
rubberised :21 13
A.Outer garments andclothing accessories :
I.Jerseys andpullovers ,containing atleast 50%byweight ofwool and
weighing 600gormore perarticle ;garments ofthe"cowboy "type and
other similar garments foramusement andplay ,lessthan commercial size
158 :
a)Jerseys andpullovers ,containing atleast 50%byweight ofwool and
weighing 600 gormore perarticle
b)Other21
2410,5
8
II.Other :
a)Outer garments ofknitted orcrocheted textile fabrics ofheading
No59.08
b)Other :
1.Babies 'garments ;girls'garments uptoandincluding commercial
size 86:
aa)Ofwool oroffineanimal hair
bb)Ofsynthetic textile fibres
cc)Ofcotton .*
dd)Ofother textile materials '.
2.Bathing costumes andtrunks :
aa)Ofsynthetic textile fibres
bb)Ofcotton
cc)Ofother textile materials ..21
21
21
21
21
21
21
2114
14
14
14
14
14
14
14

9.12.85 No L331/241Official Journal oftheEuropean Communities
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
60.05
(cont 'd)A.II.b)3.Track suits :
aa)Ofsynthetic textile fibres :
bb)Ofcotton
cc)Ofother textile materials21
21
2114 .
14
14
4.Other outer garments :
aa)Blouses andshirt-blouses forwomen ,girls andinfants :
11.Ofsilkornoil orother waste silk
22.Ofwool oroffine animal hair
33.Ofsynthetic textile fibres
44.Ofregenerated textile fibres
55.Ofcotton
66.Ofother textile materials21
21
21
21
21
2114
14
14
14
14
14
bb)Jerseys ,pullovers ,slip-overs ,waistcoats ,twinsets ,cardigans ,
bedjackets andjumpers :
11.Men's andboys ':
aaa)Ofwool
bbb )Offineanimal hair
ccc)Ofsynthetic textile fibres
ddd )Ofregenerated textile fibres ..
eee)Ofcotton
fff)Ofother textile materials21
21
21
21
21
21.14
14
14
14
14
14
22.Women's ,girls'andinfants :
aaa)Ofsilkornoilorother waste silk
bbb )Ofwool
ccc)Offine animal hair
ddd )Ofsynthetic textile fibres
eee)Ofregenerated textile fibres ...
fff)Ofcotton
ggg)Ofother textile materials21
21
21
21
21
21
21.14
14
14
14
14 .
14
14
cc)Dresses :
11.Ofwool oroffine animal hair
22.Ofsynthetic textile fibres
33.Ofregenerated textile fibres
44.Ofcotton
55.Ofother textile materials21
21
21
21
2114
14
14
14.
14I dd)Skirts ,including divided skirts : l I 11.Ofwool oroffine animal hair 21 .14 \ 22.Ofsynthetic textile fibres 21 14 \ 33.Ofcotton 21 14
44.Ofother textile materials 21 14
ee)Trousers :
11.Ofwool oroffine animal hair 21 14
22.Ofsynthetic textile fibres 21 14
33.Ofother textile materials 21 14
ff)Suits andco-ordinate suits (excluding skisuits ),formen andII boys : \ 11.Ofsynthetic textile fibres 21 14
22.Ofother textile materials 21 14

No L331/242 Official Journal oftheEuropean Communities9.12.85
Heading
number DescriptionRate ofduty
Autonomous
%Conventional
%
1 2 , 3 4
60.05
(cont'd )A. II.b)4.gg)Suits and co-ordinate suits (excluding ski suits ),and
costumes ,forwomen ,girls andinfants :
11;Ofwool oroffine animal hair
22.Ofsynthetic textile fibres
33."Ofregenerated textile fibres
44.Ofcotton
55.Ofother textile materials21
21
.21
21
2114
14.
14
14
14il hh)Coats ,jackets (excluding anoraks ,windcheaters ,waisterIII
jackets andthelike)andblazers :
11.Ofwool oroffine animal hair 21 14
22.Ofsynthetic textile fibres 21 14II 33.Ofregenerated textile fibres 21 14II 44.Ofcotton 21 14 \55.Ofother textile materials 21 14
ijij)Anoraks ,windcheaters ,waister jackets andthelike : Il
11.Ofwool oroffine animal hair ,ofcotton orof.Il il man-made textile fibres 21 14
22.Ofother textile materials 21 14 \ kk)Skisuits consisting oftwoorthree pieces :
11.Ofwool oroffine animal hair ,ofcotton orof II
man-made textile fibres 21 14II22.Ofother textile materials 21 14Il 11)Other outer garments :II 11.Ofwool oroffine animal hair 21 14
22.Ofsynthetic textile fibres 21 14II 33.Ofregenerated textile fibres 21 14
44.Ofcotton 21 14
55.Ofother textile materials 21 14
5.Clothing accessories :
aa)Ofwool oroffineanimal hair 21 14
bb)Ofsynthetic textile fibres 21 14 l cc)Ofother textile materials . 21 14
B.Other :II I.Ofwool oroffine animal hair 20 12
II.Ofman-made fibres 20 12
III.Ofother textile materials 20 12
60.06 Knitted orcrocheted fabric andarticles thereof ,elastic orrubberised (including
elastic knee-caps andelastic stockings ): lII A.Fabric :
I.Ofman-made fibres 18 6,5IIII.Ofother textile materials 18 6,5Il B.Other :
I.Bathing costumes 20 8II II.Stockings 20 8II III.Other :II a)Ofcotton 20 8 \b)Ofother textile materials 20 8

9.12.85Official Journal oftheEuropean Communities No L331/243
CHAPTER 61
ARTICLES OFAPPAREL AND CLOTHING ACCESSORIES OFTEXTILE FABRIC ,
OTHER THAN KNITTED OR CROCHETED GOODS
Notes
1.Theheadings ofthisChapter aretobetaken toapply toarticles ofthekinds described therein only when made up
ofanytextile fabric (including felt,bonded fibre fabric ,braid ortrimmings ofheading No58.07 ,tulle orother net
fabrics andlace )oroffabric ofmetal thread ,butnotincluding articles ofknitted orcrocheted material other than
those falling within heading No61.09 .
2.Theheadings ofthisChapter donotcover :
(a)Oldclothing orother articles falling within heading No63.01 ;or
(b)Orthopaedic appliances ,surgical belts ,trusses orthelike (heading No90.19 ).
3.Forthepurposes ofheadings Nos 61.01 to61.04 :
(a)Articles which cannot beidentified aseither men'sorboys 'garments oraswomen 'sorgirls'garments aretobe
classified inheading No61.02 or61.04 asthecase may be;
(b)Theexpression "infants 'garments "istobetaken toapply to:
(i)Garments foryoung children which arenotidentifiable asforwear exclusively byboys orbygirls ,and
(ii)Babies 'napkins .
4.Scarves andarticles ofthescarf type ,square orapproximately square ,ofwhich nosideexceeds 60cmaretobe
classified ashandkerchiefs (heading No61.05 ).
Handkerchiefs ofwhich anysideexceeds 60cmaretobeclassified inheading No61.06 .
5.Theheadings ofthisChapter aretobetaken toapply totextile fabrics (other than knitted orcrocheted fabric )cut
toshape formaking articles of'thisChapter .
Heading No61.09 ,however ,also includes fabrics knitted orcrocheted toshape formaking articles classified in
that heading ,whether imported asseparate items orintheform ofanumber ofitems inthelength .
Additional Notes
1.A.Forthepurposes ofsubheading 61.01 BVc),"suits andco-ordinate suits "shall beconsidered tobesetsoftwo
orthree garments (other than knitted orcrocheted garments )comprising :
(a)oneofthefollowing garments covering thelower part ofthebody :
—trousers ,
—shorts ,
and
(b)oneortwoofthefollowing garments covering theupper part ofthebody :
—jacket orblazer , •
—windcheater ,waister jacket andthelike,
—shirt ,
—waistcoat ,tunic orother outer garment ofsubheading 61.01 BVg).
Allthecomponents ofasuitorco-ordinate suitmust beofcorresponding sizes and must bematched or
coordinated asregards cut,material ,colours ,patterns ,trimmings andstandard offinish insuch away asto
indicate clearly that they have been designed tobeworn together bythesame person .
Ifashirt forms theonly upper garment ofsuch asetitmust furthermore have thesame structure (same yarn ,
same weave ,etc.)asthegarment covering thelower part ofthebody .
Theterm "suits andco-ordinate suits "also covers setsofjackets orblazers andtrousers orshorts which neither
match norco-ordinate butwhose corresponding sizes andstandard offinish indicate clearly that they are
intended tobeworn together bythesame person .

No L331/244 Official Journal oftheEuropean Communities 9.12.85
B.Setsnotcovered byA,ofwhich twoorthree components form asuitorco-ordinate suitwithin themeaning of
thisAdditional Note ,shall remain classified under subheading 61.01 BVc)provided that thesetsderive their
essential character from these components .
2.A.Forthepurposes ofsubheading 61.02 BIIe)3,"suits andco-ordinate suits ,andcostumes "shall beconsidered
tobesetsoftwoorthree garments (other than knitted orcrocheted garments )comprising :
(a)oneofthefollowing garments covering thelower partofthebody :
—trousers ,
—shorts ,
—skirt ordivided skirt ,
and
(b)oneortwoofthefollowing garments covering theupper part ofthebody :
—jacket orblazer ,
—windcheater ,waister-jacket andthelike,
—blouse orshirt-blouse ,
—waistcoat ,tunic orother outer garment ofsubheading 61.02 bIIe)9.
Allthecomponents ofasuit,co-ordinate suitorcostume must beofcorresponding sizes andmust bematched
orco-ordinated asregards cut,material ,colours ,patterns ,trimmings andstandard offinish insuch away asto
indicate clearly that they have been designed tobeworn together bythesame person .
Ifablouse orshirt-blouse forms theonly upper garment ofsuch asetitmust furthermore have thesame
structure (same yarn ,same weave ,etc.)asthegarment covering thelower part ofthebody .
Theterm "suits andco-ordinate suits ,andcostumes "also covers setsofjackets orblazers andtrousers ,shorts ,
skirts ordivided skirts which neither match norco-ordinate butwhose corresponding sizes andstandard of
finish indicate clearly that they areintended tobeworn together bythesame person .
B.Setsnotcovered byA,ofwhich twoorthree components form asuit,co-ordinate suitorcostume within the
meaning ofthisAdditional Note ,shall remain classified under subheading 61.02 BIIe)3provided thatthesets
derive their essential character from these components .
I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
61.01 Men's andboys'outer garments :
A.Garments ofthe"cowboy "type andother similar garments foramusement
andplay ,lessthan commercial size158 ;garments oftextile fabric ofheading
No59.08 ,59.11 or59.12 :
I.Garments ofthe "cowboy "type and other similar garments for
amusement andplay ,lessthan commercial size158
II.Other :24 8
a)Coats 20 14
b)Other 20 14ll B. Other :li I.Industrial andoccupational clothing :I.I a)Overalls ,including boiler suits andbibs andbraces :li 1.Ofcotton 20 14II 2.Ofother textile materials 20 14ll b)Other :Il 1.Ofcotton 20 14ll2.Ofother textile materials 20 14

9.12.85 Official Journal oftheEuropean Communities No L331/245
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
61.01
(cont'd )B. II.Swimwear :
a)Ofman-made textile fibres
b)Ofother textile materials20
2014
14
III.Bath robes ,dressing gowns ,smoking jackets andsimilar indoor wear :
a)Ofman-made textile fibres
b)Ofcotton
c)Ofother textile materials20
20
2014
14
14
IV.Parkas ;anoraks ,windcheaters ,waister jackets andthelike :
a)Ofman-made textile fibres
b)Ofcotton
c)Ofother textile materials20
20
2014
14
14
V.Other :
a)Jackets (excluding waister jackets )andblazers :
1.Ofwool oroffine animal hair
2.Ofman-made textile fibres
3.Ofcotton
4.Ofother textile materials20
20
20
2014
14
14
14
b)Overcoats ,raincoats andother coats ;cloaks andcapes :
1.Ofwool oroffine animal hair 20 14
2.Ofman-made textile fibres : I \ aa)Ofaweight ,pergarment ,of1kgorless 20 14 \ bb)Other 20 14 \ 3.Ofcotton : I
aa)Ofaweight ,pergarment ,of1kgorless 20 14 \ bb)Other 20 14
4.Ofother textile materials 20 14
c)Suits andco-ordinate .suits (excluding skisuits ): \ 1.Ofwool oroffine animal hair 20 14ll 2.Ofman-made textile fibres 20 14li 3.Ofcotton 20 14
4.Ofother textile materials 20 14
d)Shorts : \ 1.Ofwool oroffine animal hair 20 14 \ 2.Ofman-made textile fibres : 20 14 \ 3.Ofcotton 20 14
4.Ofother textile materials 20 14
e)Trousers :ll 1.Ofwool oroffine animal hair 20 14I.I 2.Ofman-made textile fibres 20 14
3.Ofcotton 20 14
4.Ofother textile materials 20 14
f)Skisuits consisting oftwoorthree pieces :
1.Ofwool oroffineanimal hair ,ofcotton orofman-made textilelII fibres 20 14
2.Ofother textile materials 20 14

No L331/246 Official Journal oftheEuropean Communities9.12.85
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
61.01
(cont'd )B.V.g)Other garments :
1.Ofwool oroffine animal hair
2.Ofman-made textile fibres
3.Ofcotton
4.Ofother textile materials20
20
20
2014
14
14
14
61.02 Women's ,girls'andinfants 'outer garments :
A.Babies 'garments ;girls'garments uptoand including commercial size 86;l
garments ofthe"cowboy "type andother similar garments foramusementII II
andplay ,lessthan commercial size158 :
I.Babies 'garments ;girls'garments uptoand including commercialIIII
size 86:
a)Ofcotton 22 10,5
b)Ofother textile materials 22 10,5
II.Other 24 8l B.Other : l\
I.Garments oftextile fabric ofheading No59.08 ,59.11 or59.12 :l
a)Coats 20 14
b)Other 20 14
II.Other : ll
a)Aprons ,overalls ,smock-overalls and other industrial andlI I occupational clothing (whether ornot also suitable fordomesticII
use): fl \ 1.Ofcotton 20 14
2.Ofother textile materials 20 14I b)Swimwear :
1.Ofman-made textile fibres 20 14
2.Ofother textile materials 20 14
c)Bath robes ,dressing gowns ,bedjackets andsimilar indoor wear :
1.Ofman-made textile fibres 20 14\\ 2.Ofcotton 20 14I-I3.Ofother textile materials 20 14|| d)Parkas ;anoraks ,windcheaters ,waister jackets andthelike : || 1.Ofman-made textile fibres 20 14
2.Ofcotton 20 14Il3.Ofother textile materials 20 14
e)Other :
1.Jackets (excluding waister jackets )andblazers :
aa)Ofwool oroffineanimal hair 20 14II bb)Ofman-made textile fibres 20 14Il cc)Ofcotton 20 14
dd)Ofother textile materials 20 14
X2.Coats andraincoats ;cloaks andcapes :II aa)Ofwool oroffineanimal hair 20 14Il bb)Ofman-made textile fibres :
11.Ofaweight ,pergarment ,of1kgorless 20 14
22.Other 20 14

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/247
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
61.02 B. II.e)2.cc)Ofcotton :
(cont'd )11.Ofaweight ,pergarment ,of1kgorless 20 14
22.Other 20 14
dd)Ofother textile materials '20 14I 3.Suits andco-ordinate suits (excluding skisuits ),andcostumes : l aa)Ofwool oroffineanimal hair 20 14 \ bb)Ofman-made textile fibres 20 14 I cc)Ofcotton 20 14 Idd)Ofother textile materials 20 14
4.Dresses : I aa)Ofsilkorofnoilorother waste silk 20 14
bb)Ofwool oroffineanimal hair 20 14 I cc).Ofsynthetic textile fibres 20 14 I dd)Ofregenerated textile fibres 20 14
ee)Ofcotton 20 14
ff)Ofother textile materials 20 14
5.Skirts ,including divided skirts :
aa)Ofwool oroffineanimal hair 20 14
bb)Ofman-made textile fibres 20 14
cc)Ofcotton ..... ........ .......... .. 20 14
dd)Ofother textile materials 20 14
6.Trousers and slacks : I aa)Ofwool oroffineanimal hair 20 14 \ bb)Ofman-made textile fibres 20 14 \ cc)Ofcotton 20 14
dd)Ofother textile materials 20 14
7.Blouses and shirt-blouses :
aa)Ofsilkorofnoilorother waste silk 20 14 I bb)Ofman-made textile fibres 20 14 I cc)Ofcotton 20 14 Idd)Ofother textile materials 20 14
8.Skisuits consisting oftwoorthree pieces :II aa)Ofwool oroffine animal hair ,ofcotton orofman-made\\ ll textile fibres 20 14||bb)Ofother textile materials 20 14li 9.Other garments :li aa)Ofwool oroffineanimal hair 20 14
bb)Ofman-made textile fibres 20 14II cc)Ofcotton '. 20 •14
dd)Ofother textile materials 20 14
61.03 Men's andboys'under garments ,including collars ,shirt fronts andcuffs :I A.Shirts :
\II I I.Ofsynthetic textile fibres 20 13 \ II.Ofcotton 20 13
III.Ofother textile materials 20 13

No L331/248 Official Journal oftheEuropean Communities9.12.85
Heading
numberDescription "Rate ofduty
Autonomous
%Conventional
°/o
1' 2 3 4
61.03 B.Pyjamas :
(cont 'd) I.Ofsynthetic textile fibres 20 13
II.Ofcotton 20 13
III.Ofother textile materials ' 20 13
C.Other : || l I.Ofsynthetic textile fibres 20 13I II.Ofcotton 20 13
III.Ofother textile ,materials 20 13
61.04 Women's ,girls'andinfants 'under garments :
A.Babies 'garments ;girls'garments uptoandincluding commercial size86: Il
I.Ofcotton 22 13
II.Ofother textile materials 22 13
B.Other :l I.Pyjamas andnightdresses : I \ a)Ofsynthetic textile fibres 22 13 I b)Ofcotton . 22 13 I c)Ofother textile materials 22 13 I II.Other :
a)Ofsynthetic textile fibres 22 13 \ b)Ofcotton 22 13
c)Ofother textile materials 22 13
61.05 Handkerchiefs :
A.Ofcotton 20 10
B.Ofsilk,ofnoilorofother waste silk 20 10
C.Ofother textile materials 20 10
61.06 Shawls ,scarves ,mufflers ;mantillas ,veils andthelike :
A.Ofsilk orofnoil orother waste silk 21 8liB.Ofsynthetic textile fibres 21 8ll C.Ofregenerated textile fibres 21 8
D.Ofwool oroffine animal hair 21 8 |E.Ofcotton 21 8ll F.Ofother textile materials 21 8
(a)SeeAnnex .

9.12.85Official Journal oftheEuropean Communities No L331/249
Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
61.07 Ties ,bow tiesandcravats :I A.Ofsilkorofnoil orother waste silk 21 6,3
B.Ofsynthetic textile fibres 21 6,3
C.Ofregenerated textile fibres 21 6,3
D.Ofother textile materials 21 6,3
[61.08 ]
61.09 Corsets ,corset-belts ,suspender-belts ,brassieres ,braces ,suspenders ,garters and
thelike (including such articles ofknitted -orcrocheted fabric ),whether ornot
elastic :
A.Corselets 21 6,5 IB.Corsets 21 6,5
C.Girdles andpanty-girdles 21 6,5I D.Brassieres 21 6,5
E.Other ,including parts oftheproducts ofheading No61.09 21 6,5
61.10 Gloves ,mittens ,mitts ,stockings ,socks and sockettes ,notbeing knitted or
crocheted goods 21 7,6
61.11 Made upaccessories forarticles ofapparel (forexample ,dress shields ,shoulder
andother pads ,belts ,muffs ,sleeve protectors ,pockets ) 21 6,3

No L331/250Official Journal ofthe.European Communities9.12.85
CHAPTER 62
OTHER MADE UPTEXTILE ARTICLES
Notes
1.Theheadings ofthisChapter aretobetaken toapply tothearticles ofthekinds described therein only when made
upofanytextile fabric (other than feltandbonded fibre orsimilar bonded yarn fabrics )orofthebraids or
trimmings ofheading No58.07 ,notbeing knitted orcrocheted goods .
2.The headings ofthisChapter donotcover :
(a)Goods falling within Chapter 58,59or61;or
(b)Oldclothing orother articles falling within heading No63.01 .
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
62.01 Travelling rugs andblankets :
A.Electrically heated 19 6,9
B.Other : ||
I.Ofcotton 19 7,5
II.Ofother textile materials : Il
a)Ofwool oroffineanimal hair : Il
1.Wholly ofwool oroffineanimal hair 19 14
2.Other 19 14 \ b)Ofsynthetic textile fibres 19 14I. c)Ofregenerated textile fibres 19 14
d)Ofother textile materials 19 14
62.02 Bedlinen ,table linen ,toilet linen andkitchen linen ;curtains andother furnishing
articles : lli A. Net curtains : \ll I.Offlax orramie i 22 13IlII.Ofother textile materials 22 ■13li B. Other :I·l I.Bed linen :ll a)Ofcotton 22 13ll b)Offlaxorramie : 22 13II c)Ofother textile materials 22 13ll II.Table linen :|| a)Ofcotton : \ll 1.Made with yarns ofdifferent colours 22 13Il 2.Printed ... 22 13II 3.Other 22 13li b)Offlaxorramie 22 13II c)Ofother textile materials ; 22 13

9.12.85 Official Journal oftheEuropean Communities No L331/251
Heading
number DescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
62.02 B.III.Toilet linen and kitchen linen :
(cont'd ) a)Ofcotton : IlII
1.Ofterry towelling andsimilar terry fabrics 22 13 \ 2.Other 22 13
b)Offlaxorramie 22 13
c)Ofother textile materials 22 13
IV.Curtains andother furnishing articles :
a)Ofcotton 22 13 \ b)Offlaxorramie 22 13
c)Ofother textile materials 22 13
62.03 Sacks andbags ,ofakind used forthepacking ofgoods :
A.Ofjuteorofother textile bast fibres ofheading No57.03 :\
I.Used 11 5,3
II.Other :
a)Offabric weighing lessthan 310 g/m2 23 8,9
b)Offabric weighing not less than 310 g/m2butnot more thanII I 500 g/m2 23 8,7
c)Offabric weighing more than 500 g/m2 23 7,7
B.Ofother textile materials : \
I.Used :" l\ \ a)Offlax orofsisal 10 5,3
b)Other 19 6,2 \ II.Other : l l a)Ofcotton . 19 7,2li b)Offabric ofsynthetic textile fibres : Ili 1.Made from polyethylene orpolypropylene strip 19 7,2
2.Other 19 7,2
c)Offabric ofother textile materials 19 7,2
62.04 Tarpaulins ,sails ,awnings ,sunblinds ,tents andcamping goods :|| A.Ofcotton : 1l.\ I.Tarpaulins ,sails ,awnings (other than caravan awnings )andsunblinds 19 14
II.Tents (including caravan awnings ) 19 14Il III.Pneumatic mattresses • 19 14
IV.Other camping goods www 19 14
B.Ofother textile materials : ' l
I.Tarpaulins ,sails ,awnings (other than caravan awnings )andsunblinds :II a)Ofsynthetic textile fibres 19 14
b)Ofother textile materials 19 14

No L331/252 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
0//o
l 2 3 4
62.04
(cont 'd)B. II.Tents (including caravan awnings )
III.Pneumatic mattresses
IV.Other camping goods19
19
1914
14
14
62.05 Other made uptextile articles (including dress patterns ):
A.Escape chutes ,foruseincivil aircraft (a)
B.Strips fortheinternal reinforcement ofbelts ,ofawidth of-notlessthan
12mm butnotmore than 102 mm ,composed oftwo strips offabric of
cotton orofregenerated textile fibres ,which have been stuck together ,the
edges ofthenarrower strip ,which hasbeen stiffened byimpregnation with
synthetic resin ,being covered bythefolding over oftheedges ofthewider
strip, 21
21Free
5,3
G.Floor cloths ,dish cloths ,dusters andthelike
D.Fans and hand screens21
-217,7
5,6
E.Other :
I.Laces ;watch straps
II.Other21
216,3
6,3
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions .

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/253
CHAPTER 63
OLD CLOTHING AND OTHER TEXTILE ARTICLES :RAGS
iRate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 .3 4
63.01 Clothing ,clothing accessories ,travelling rugsandblankets ,household linen and
furnishing articles (other than articles falling within heading No58.01 ,58.02 or
58.03 ),oftextile materials ,footwear andheadgear ofanymaterial ,showing
signs ofappreciable wear andimported inbulk orinbales ,sacks orsimilar bulk
packings :\ A.Used clothing 18 5,3
B.Other 18 4,9
63.02 Used ornewrags,scrap twine ,cordage ,rope andcables andworn outarticles of
twine ,cordage ,rope orcables Free Free
r

No L331/254 Official Journal oftheEuropean Communities9.12.85
SECTION XII
FOOTWEAR ,HEADGEAR ,UMBRELLAS ,SUNSHADES ,WHIPS ,RIDING-CROPS AND PARTS THEREOF ;
PREPARED FEATHERS AND ARTICLES MADE THEREWITH ;ARTIFICIAL FLOWERS ;
ARTICLES OFHUMAN HAIR
CHAPTER 64
FOOTWEAR ,GAITERS AND THE LIKE ;PARTS OFSUCH ARTICLES
Notes
1.This Chapter does notcover :
(a)Footwear ,without applied soles ,knitted orcrocheted (heading No60.03 )orofother textile fabric (except felt
orbonded fibre orsimilar bonded yarn fabrics )(heading No62.05 );
(b)Oldfootwear falling within heading No63.01 ;
(c)Articles ofasbestos (heading No68.13 );
(d)Orthopaedic footwear orother orthopaedic appliances ,orparts thereof (heading No90.19 );or
(e)Toys andskating boots with skates attached (Chapter 97).
2.Forthepurposes ofheadings Nos 64.05 and64.06 ,theexpression "parts "istobetaken nottoinclude pegs ,boot
protectors ,eyelets ,boot hooks ,buckles ,ornaments ,braid ,laces ,pompons orother trimmings (which aretobe
classified intheir appropriate headings )orbuttons orother goods falling within heading No98.01 .
3.Forthepurposes ofheading No64.01 ,theexpression "rubber orartificial plastic material "istobetaken toinclude
anytextile fabric coated orcovered externally with oneorboth ofthose materials .
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
64.01 Footwear with outer soles anduppers ofrubber orartificial plastic material .. 20 20
64.02 Footwear with outer soles ofleather orcomposition leather ;footwear (other than­
footwear falling within heading No64.01 )with outer soles ofrubber orartificial
plastic material :
A.Footwear with uppers ofleather 20 8
B. Other 20 (a)
64.03 Footwear with outer soles ofwood orcork 18 5,8
(a)SeeAnnex .

9.12.85Official Journal oftheEuropean Communities No L331/255
Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
64.04 Footwear with outer soles ofother materials 18 4,9
64.05 Parts offootwear ,removable in-soles ,hose protectors andheel cushions ,ofany
material except metal :
A.Assemblies ofuppers affixed toinner soles ortoother solecomponents ,but
without outer soles 18 5,8
B.Other 16 4,6
64.06 Gaiters ,spats ,leggings ,puttees ,cricket pads ,shin-guards andsimilar articles ,
andparts thereof 19 6

No L331/256 9.12.85 Official Journal oftheEuropean Communities
CHAPTER 65
HEADGEAR AND PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Oldheadgear falling within heading No63.01 ;
(b)Hair netsofhuman hair (heading No67.04 );
(c)Asbestos headgear (heading No68.13 );(3r
(d)Dolls 'hats orother toyhats ,orcarnival articles ofChapter 97.
2.Heading No65.02 istobetaken nottoapply tohat-shapes made bysewing (other than hat-shapes made bythe
sewing inspirals ofplaited orother strips ).
Rate ofduty
Heading
number jDescriptionAutonomous
%Conventional
%
1 2 3 4
65.01 Hat-forms ,hatbodies andhoods offelt,neither blocked toshape norwith made
brims ;plateaux andmanchons (including slitmanchons ),offelt:
A.Offurfeltoroffeltofwool and fur 13 5,1
B. Other n 5,3
65.02 Hat-shapes ,plaited ormade from plaited orother strips ofanymaterial ,neither
blocked toshape norwith made brims :
A.Ofwood shavings orstrips ,straw ,bark ,esparto ,aloe ,Manila hemp (abaca ),
sisal orother unspun vegetable fibres 8 Free
B.Ofother materials 15 4,6
65.03 Felthats andother feltheadgear ,being headgear made from thefelthoods and
plateaux falling within heading No65.01 ,whether ornotlined ortrimmed :
A.Not lined ortrimmed :
I.Offurfeltoroffeltofwool and fur 15 5,1||II.Other 15 5,3Il B. Lined ortrimmed :
I.Offurfeltoroffeltofwool and fur 17 10
II.Other 17 6

9.12.85 Official Journal oftheEuropean Communities No L331/257\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
65.04 Hats andother headgear ,plaited ormade from plaited orother strips ofany
material ,whether ornotlined ortrimmed :
A.Not lined ortrimmed :
I.Ofwood shavings orstrips ,straw ,bark ,esparto ,aloe ,Manila hemp
(abaca ),sisal orother unspun vegetable fibres 11 Free
II.Ofother materials 16 Free
B.Lined ortrimmed 18 5,8
65.05 Hats andother headgear (including hair nets),knitted orcrocheted ,ormade up
from lace,feltorother textile fabric inthepiece (butnotfrom strips ),whether or
notlined ortrimmed 19 6
65.06 Other headgear ,whether ornotlined ortrimmed 19 6
65.07 Head-bands ,linings ,covers ,hatfoundations ,hatframes (including spring frames
foropera hats),peaks andchinstraps ,forheadgear :
A.Head-bands - 12 3,8
B.Other 16 5,3

No L331/258Official Journal oftheEuropean Communities9.12.85
CHAPTER 66
UMBRELLAS ,SUNSHADES ,WALKING-STICKS ,WHIPS ,RIDING-CROPS AND PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Measure walking-sticks orthelike (heading No90.16 );
(b)Firearm-sticks ,sword-sticks ,loaded walking-sticks orthelike (Chapter 93);or
(c)Goods falling within Chapter 97(forexample ,toyumbrellas andtoysunshades ).
2.Heading No66.03 istobetaken nottoapply toparts ,trimmings oraccessories oftextile material ,nortocovers ,
tassels ,thongs ,umbrella cases orthelike,ofanymaterial .Such goods imported with ,butnotfitted to,articles
falling within heading No66.01 or66.02 aretobeclassified separately andarenottobetreated asforming partof
those articles .
•Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
66.01 Umbrellas andsunshades (including walking-stick umbrellas ,umbrella tents ,and
garden andsimilar umbrellas ) 20 8
66.02 Walking-sticks (including climbing-sticks and seat-sticks ),canes ,whips ,
riding-crops andthelike 17 4,9
66.03 Parts ,fittings ,trimmings and accessories ofarticles falling within heading
No66.01 or66.02 :IlA. Handles and knobs 17 4,6
B.Frames ,including frames mounted onshafts (sticks ) 19 7,7
C.Other parts ,fittings ,trimmings andaccessories 17 7,2

9.12.85 No L331/259 Official Journal oftheEuropean Communities
CHAPTER 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OFFEATHERS OROFDOWN ;
ARTIFICIAL FLOWERS ;ARTICLES OFHUMAN HAIR
Notes
1.This Chapter does notcover :
(a)Straining cloth ofhuman hair (heading No59.17 );
(b)Floral motifs oflace ,ofembroidery orother textile fabric (Section XI);
(c)Footwear (Chapter 64);
(d)Headgear (Chapter 65);
(e)Powder-puffs (heading No96.05 )orhair sieves (heading No96.06 );or
(f)Toys ,sports requisites orcarnival articles (Chapter 97).
2.Heading No67.01 istobetaken nottoapply to:
(a)Goods (forexample ,bedding )inwhich feathers ordown constitute only filling orpadding ;
(b)Articles ofapparel andaccessories thereto inwhich feathers ordown constitute nomore than mere trimming or
padding ;or
(c)Artificial flowers orfoliage orparts thereof ormade uparticles ofheading No67.02
3.Heading No67.02 istobetaken nottoapply to:
(a)Articles ofglass (Chapter 70);
(b)Artificial flowers ,foliage orfruit ofpottery ,stone ,metal ,wood orother materials ,obtained inonepiece by
moulding ,forging ,carving ,stamping orother process ,orconsisting ofparts assembled otherwise than by
binding ,glueing orsimilar methods .
'
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
67.01 Skins and other parts ofbirds with their feathers ordown ,feathers ,parts
offeathers ,down ,andarticles thereof (other than goods falling within heading
No05.07 andworked quills andscapes ):
A.Skins andother parts ofbirds with their feathers ordown ;feathers ,parts of
feathers and down 15 5,1
B. Other . ; 22 5,8

No L331/260 Official Journal oftheEuropean Communities9.12.85\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
67.02 Artificial flowers ,foliage orfruit andparts thereof ;articles made ofartificial
flowers ,foliage orfruit :
A.Artificial flowers ,foliage orfruit andparts thereof :
I.Parts .18 7,2
II.Other 21 7,7
B.Articles made ofartificial flowers ,foliage orfruit 23 8,2
67.03 Human hair,dressed ,thinned ,bleached orotherwise worked ;wool ,other animal
hairandother textile materials ,prepared foruseinmaking wigs andthelike:
A.Human hair ,notfurther worked than dressed ... ! 9 3,5
B.Other 14 4,9
67.04 Wigs ,false beards ,eyebrows andeyelashes ,switches andthelike,ofhuman or
animal hairoroftextiles ;other articles ofhuman hair (including hair nets )... 19 5,1
[67.05 ]

9.12.85Official Journal oftheEuropean CommunitiesNo L331/261
SECTION XIII
ARTICLES OFSTONE ,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICA
AND OFSIMILAR MATERIALS ;CERAMIC PRODUCTS ;GLASS AND GLASSWARE
CHAPTER 68
ARTICLES OFSTONE ,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICA AND OFSIMILAR MATERIALS
Notes
1.This Chapter does notcover : '
(a)Goods falling within Chapter 25;
(b)Coated orimpregnated paper falling within heading No48.07 (forexample ,paper coated with mica powder or
graphite ,bituminised orasphalted paper );
(c)Coated orimpregnated textile fabric falling within Chapter 59(forexample ,mica-coated fabric ,bituminised or
asphalted fabric );
(d)Articles falling within Chapter 71;
(e)Tools orparts oftools ,falling within Chapter 82;
(f)Lithographic stones ofheading No84.34 ;
(g)Electrical insulators (heading No85.25 )orfittings ofinsulating material falling within heading No85.26 ;
(h)Dental burrs (heading No90.17 );
(ij)Goods falling within Chapter 91(forexample ,clocks andclock cases );
(k)Goods falling within heading No95.08 ,ifmade ofmaterials specified inNote 2(b)toChapter 95;
(1)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );
(m)Goods falling within heading No98.01 (forexample ,buttons ),No98.05 (forexample ,'slate pencils )or
No98.06 (forexample ,drawing slates );or
(n)Works ofart,collectors 'pieces orantiques (Chapter 99).
2.Inheading No68.02 theexpression "worked monumental orbuilding stone "istobetaken toapply notonly tothe
varieties ofstone referred toinheadings Nos 25.15 and25.16 butalso toallother natural stone (forexample ,
quartzite ,flint ,dolomite andsteatite )similarly worked ;itis,however ,tobetaken nottoapply toslate .

No L331/262 Official Journal oftheEuropean Communities9.12.85\\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
68.01 Road andpaving setts ,curbs andflagstones ,ofnatural stone (except slate )... 4 2,2
68.02 Worked monumental orbuilding stone ,and articles thereof (including mosaic
cubes ),other than goods falling within heading No68.01 orwithin Chapter
69:
A.Worked monumental orbuilding stone :
I.Simply cutorsawn ,with aflatoreven surface :
a)Calcareous stone oralabaster
b)Other stone :
1.Flint forlining grinders
2.Other
II.Moulded orturned ,butnototherwise worked :
a)Calcareous stone oralabaster
b)Other stone
III.Polished ,decorated orotherwise worked ,butnotcarved :
a)Calcareous stone oralabaster
b)Other stone :
1.Of <anetweight oflessthan 10kg
2.Other
IV.Carved10
6
8
12
10
15
13
13
145,3
Freq
3,2
.4,4
3,8 "-
5,1
'5,6 .
Free
4,9
B.Mosaic cubes ;powder ,granules andchippings ,artificially coloured 14 Free
68.03 Worked slate andarticles ofslate ,including articles ofagglomerated slate.... 6 3,8
68.04 Hand polishing stones ,whetstones ,oilstones ,hones andthelike,andmillstones ,
grindstones ,grinding wheels and the like (including grinding ,sharpening ,
polishing ,trueing andcutting wheels ,heads ,discs andpoints ),ofnatural stone
(agglomerated ornot),ofagglomerated natural orartificial abrasives ,orof
pottery ,with orwithout cores ,shanks ,sockets ,axles and thelike ofother
materials ,butwithout frameworks ;segments andother finished parts ofsuch
stones and wheels ,ofnatural stone (agglomerated ornot),ofagglomerated
natural orartificial abrasives ,orofpottery :
A.Hand polishing stones ,whetstones ,oilstones ,hones andthelike :
I.Ofagglomerated abrasives
II.Other11
83,5
3,2
B.Other :
I.Ofagglomerated abrasives :
a)Made ofnatural orsynthetic diamonds
b)Other :
II.Other10
10
83,2
2
2,5
[68.05 ]-

9.12.85Official Journal oftheEuropean CommunitiesNo L331/263\ Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
'%
1 2 3 4
68.06 Natural orartificial abrasive powder orgrain ,onabase ofwoven fabric ,of
paper ,ofpaperboard orofother materials ,whether ornotcuttoshape orsewn
orotherwise made up 11 3,5
68.07 Slagwool ,rock wool andsimilar mineral wools ;exfoliated vermiculite ,expanded
clays ,foamed slagandsimilar expanded mineral materials ;mixtures andarticles
ofheat-insulating ,sound-insulating ,orsound-absorbing mineral materials ,other
than those falling inheading No68.12 or68.13 orinChapter 69:
A.Slag wool ,rock wool andsimilar mineral wools
B.Other10
92
2,9
68.08 Articles ofasphalt orofsimilar material (forexample ,ofpetroleum bitumen or
coal tarpitch ) 8 2,5
68.09 Panels ,boards ,tiles,blocks andsimilar articles ofvegetable fibre ,ofwood fibre ,
ofstraw ,ofwood shavings orofwood waste (including sawdust ),agglomerated
with cement ,plaster orwith other mineral binding substance ^ 14 4,4
68.10 Articles ofplastering material :
A.Boards ,sheets ,panels ,tiles andthelike,notornamented
B.Other7
102,9
3,2
68.11 Articles ofcement (including slag cement ),ofconcrete orofartificial stone
(including granulated marble agglomerated with cement ),reinforced ornot ... 10 3,2
68.12 Articles ofasbestos-cement ,ofcellulose fibre-cement orthelike :
A.Building materials
B.Other10
133,2
4,6
68.13 Fabricated asbestos andarticles thereof (forexample ,asbestos board ,thread and
fabric ;asbestos clothing ,asbestos jointing ),reinforced ornot,other than goods
falling within heading No68.14 ;mixtures with abasis ofasbestos andmixtures
with abasis ofasbestos and magnesium carbonate ,and articles ofsuch
mixtures :
,A.Fabricated asbestos (forexample ,carded fibres ,dyed fibres )
B.Articles ofasbestos :
I.Thread
II.Fabric
III.Other :
a)Foruseincivil aircraft (a)
b)Other ...10
13
17
17
175,3
/
8
10
Free
6,9
C.Mixtures with abasis ofasbestos and mixtures with abasis ofasbestos and
magnesium carbonate ,andarticles ofsuch mixtures :
I.Mixtures
II.Articles :.
\10
183.8
4.9
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

No L331/264 Official Journal oftheEuropean Communities 9.12.85\\ Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
68.14 Friction material (segments ,discs ,washers ,strips ,sheets ,plates ,rolls andthe
like)ofakind suitable forbrakes ,forclutches orthelike,with abasis of
asbestos ,other mineral substances orofcellulose ,whether ornotcombined with
textile orother materials :
A.With abasis ofasbestos orother mineral substances ,foruseincivil air­
craft (a) 20 Free
B.Other 20 5,3
68.15 Worked mica andarticles ofmica ,including bonded mica splittings onasupport
ofpaper orfabric (forexample ,micanite andmicafolium ):li A.Sheets orsplittings ofmica 7 3,5
B.Plates ,sheets orstrips made from mica splittings orpowder ,whether ornot
onasupport 8 3,8
C.Other 10 5,3
68.16 Articles ofstone orofother mineral substances (including articles ofpeat),not
elsewhere specified orincluded :li A.Unfired bricks made ofchromite 14 5,6
B.Other 14 3
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions . ■

9.12.85Official Journal oftheEuropean Communities No L331/265
CHAPTER 69
CERAMIC PRODUCTS
Notes
1.Theheadings ofthisChapter aretobetaken toapply only toceramic products which have been fired after shaping .
Headings Nos 69.04 to69.14 aretobetaken toapply only tosuch products other than heat-insulating goods and
refractory goods .
2.This Chapter does notcover :
(a)Goods falling within Chapter 71(forexample ,imitation jewellery );
(b)Cermets falling within heading No81.04 ;
(c)Electrical insulators (heading No85.25 )orfittings ofinsulating material falling within heading No85.26 ;
(d)Artificial teeth (heading No90.19 );
(e)Goods falling within Chapter 91(forexample ,clocks andclock cases );
(f)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );
(g)Smoking pipes ,buttons orother articles falling within Chapter 98;or
(h)Original statuary ,collectors 'pieces orantiques (Chapter 99).\ Rate ofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
I.HEAT-INSULATING AND REFRACTORY GOODS
69.01 Heat-insulating bricks ,blocks ,tiles andother heat-insulating goods ofsiliceous
fossil meals orofsimilar siliceous earths (forexample ,kieselguhr ,tripolite or
diatomite ):
A.Bricks weighing more than 650 kg/m3 10
subject
toamin.
of0,50 ECU
per100kg
gross3,8
B. Other 10
subject
toamin.
of0,50 ECU
per100 kg
gross5
69.02 Refractory bricks ,blocks ,tilesandsimilar refractory constructional goods ,other
than goods falling within heading No69.01 :
A.With abasis ofmagnesite ,dolomite orchromite 10
Subject
toamin.
of1,10 ECU
per100kg
gross4

No L331/266 Official Journal oftheEuropean Communities 9.12.851I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
69.02
(cont'd )B.Other 10
subject
toamin.
of0,70 ECU
per100kg
gross4
69.03 Other refractory goods (forexample ,retorts ,crucibles ,muffles ,nozzles ,plugs ,
supports ,cupels ,tubes ,pipes ,sheaths androds ),other than goods falling within
heading No69.01 :
A.With abasis ofgraphite orother forms ofcarbon ......
B.With abasis ofmagnesite ,dolomite orchromite
C.Other18
12
148
8
8
II.OTHER CERAMIC PRODUCTS
69.04 Building bricks (including flooring blocks ,support orfiller tilesandthelike):
A.Common pottery 8 4
B.Other ; 10 3,8
69.05 Roofing tiles,chimney-pots ,cowls ,chimney-liners ,cornices and other
constructional goods ,including architectural ornaments :|| A.Roofing tiles ofcommon pottery 7 2,9
B.Other ... 10 3,8
69.06 Piping ,conduits andguttering (including angles ,bends andsimilar fittings ):II A.Common pottery 7 3,5
B.Other 16 8
69.07 Unglazed setts ,flags andpaving ,hearth andwall tiles :
A.Tiles ,cubes and similar articles formosaics ,whether ornotrectangular ,
which arecapable ofbeing enclosed inasquare thesideofwhich does not
exceed 5cm
B.Other :
I.Common pottery
II.Other18
18
188
8
8
69.08 Glazed setts ,flags andpaving ,hearth andwall tiles :
A.Tiles ,cubes and similar articles formosaics ,whether ornotrectangular ,
which arecapable ofbeing enclosed inasquare thesideofwhich does not
exceed 5cm 18 9

9.12.85 Official Journal oftheEuropean Communities No L331/267­
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
69.08
(cont'd )B.Other :
I.Common pottery
II.Other18
188
9
69.09 Laboratory ,chemical orindustrial wares ;troughs ,tubs andsimilar receptacles of
akind used inagriculture ;pots ,jarsandsimilar articles ofakind commonly used
fortheconveyance orpacking ofgoods :
A.Porcelain orchina
B.Other21
166,9
5,1
69.10 Sinks ,wash basins ,bidets ,water closet pans ,urinals ,baths and likesanitary
fixtures .'
t20
subject
toamin.
of8ECU
per100kg
gross10
69.11 Tableware andother articles ofakind commonly used fordomestic ortoilet
purposes ,ofporcelain orchina (including biscuit porcelain andparian ):
A.White orsingle-coloured
B.Other'27
subject
toamin
of13,60 ECU
per100kg
gross
27
subject
toamin.
of28ECU
per100 kg
net13,5
13,5
69.12 Tableware and other articles ofakind commonly used fordomestic ortoilet
purposes ,ofother kinds ofpottery :
A.Common pottery
B.Stoneware
C.Earthenware orfinepottery :
I.White orsingle-coloured15
17
21
subject
toamin.
of13,60 ECU
per100kg
gross5,1
6
10,5
II.Other 21
subject
toamin.
of18ECU
per100 kg
net10,5
D.Other 21 7,5

•No L331/268 Official Journal oftheEuropean Communities9.12.85
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
69.13 Statuettes andother ornaments ,andarticles ofpersonal adornment ;articles of
furniture :
A.Common pottery
B.Porcelain orchina16
22
subject
toamin. .
of70ECU
per100kg
gross5
9
C.Other 20
subject
toamin.
of35ECU
per100kg
gross9
69.14 Other articles :
A.Porcelain orchina
B.Other22
187,7
5,1

9.12.85Official Journal oftheEuropean Communities No L331/269
CHAPTER 70
GLASS AND GLASSWARE
Notes
1.This Chapter does notcover :
(a)Ceramic enamels (heading No32.08 );
(b)Goods falling within Chapter 71(forexample ,imitation jewellery );
(c)Electrical insulators (heading No85.25 )orfittings ofinsulating material falling within heading No85.26 ;
(d)Hypodermic syringes ,artificial eyes ,thermometers ,barometers ,hydrometers ,optically worked optical elements
orother articles falling within Chapter 90;
(e)Toys ,games ,sports requisites ,Christmas treeornaments orother articles falling within Chapter 97(excluding
glass eyeswithout mechanisms fordolls orforother articles ofChapter 97);or
(f)Buttons ,fitted vacuum flasks ,scent orsimilar sprays orother articles falling within Chapter 98.
2.Thereference inheading No70.07 to"cast ,rolled ,drawn orblown glass (including flashed orwired glass )cutto
shape other than rectangular shape ,orbent orotherwise worked (forexample ,edge worked orengraved ),whether
ornotsurface ground orpolished "istobetaken toapply toarticles made from such glass ,provided they arenot
.framed orfitted with other materials .
3.Forthepurposes ofheading No70.20 ,theexpression "wool "means :
(a)Mineral wools with asilica (Si0 2)content notlessthan 60% byweight ;
(b)Mineral wools with asilica (Si0 2)content lessthan 60% butwith analkaline oxide (K20and/orNa20)
content ofmore than 5%byweight oraboric oxide (B203)content ofmore than 2%byweight .
Mineral wools which donotcomply with theabove specifications fallinheading No68.07 .
4.Forthepurposes oftheTariff ,theexpression "glass "istobetaken toextend tofused quartz andfused silica .
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
70.01 Waste glass (cullet );glass inthemass (excluding optical glass ):
A.Waste glass (cullet ) Free Free
B.Glass inthemass (excluding optical glass ):
I.Glass ofthevariety known as"enamel "glass 10 3,2
II.Other ; 9 2,9
[70.02 ]

No L331/270 Official Journal oftheEuropean Communities9.12.85\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%'
1 2 3 4
70.03 Glass inballs ,rods andtubes ,unworked (notbeing optical glass ):Ii
A.Glass ofthevariety known as"enamel "glass ,inrods andtubes 10 3,2
B.Other 10 4,9
70.04 Unworked castorrolled glass (including flashed orwired glass ),whether figured
ornot,inrectangles :'
A.Wired 10
subject
toamin.
of1ECU
per100kg
gross5
subject
toamin.
of0,50 ECU
per100kg
gross
B.Other 10
subject
toamin.
of1,60 ECU
per100kg
gross5
subject
toamin.
of0,80 ECU
per100kg
gross
70.05 Unworked drawn orblown glass (including flashed glass ),inrectangles .10
subject
toamin.
of1ECU
per100 kg
gross6
subject
toamin.
of0,60 ECU
per100kg
gross
70.06 Cast ,rolled ,drawn orblown glass (including flashed orwired glass ),in
rectangles ,surface ground orpolished ,butnotfurther worked 10 3,8
70.07 Cast ,rolled ,drawn orblown glass (including flashed orwired glass )cuttoshape
other than rectangular shape ,orbent orotherwise worked (forexample ,edge
worked orengraved ),whether ornotsurface ground orpolished ;multiple -walled
insulating glass ;leaded lights andthelike 20 5,3
70.08 Safety glass consisting oftoughened orlaminated glass ,shaped ornot:li A.Windscreens ,notframed ,foruseincivil aircraft (a) 22 Free
B.Other 22 5,8
70.09 Glass mirrors (including rear-view mirrors ),unframed ,framed orbacked .... 22 6,5
70.10 Carboys ,bottles ,jars,pots ,tubular containers andsimilar containers ,ofglass ,of
akind commonly used fortheconveyance or.packing ofgoods ;stoppers and
other closures ,ofglass 24 9
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

9.12.85 No L331/271 Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
70.11 Glass envelopes (including bulbs andtubes )forelectric lamps ,electronic valves or
thelike . 18 7
70.12 Glass inners forvacuum flasks orforother vacuum vessels :
A.Unfinished
B.Finished21
256,3
12,5
70.13 Glassware (other than articles falling inheading No70.19 )ofakind commonly
used fortable ,kitchen ,toilet oroffice purposes ,forindoor decoration ,orfor
similar uses ,24 12
70.14 Illuminating glassware ,signalling glassware andoptical elements ofglass ,not
optically worked norofoptical glass :
A.Articles forelectrical lighting fittings :
I.Facetted glass ,plates ,balls ,pear-shaped drops ,flower-shaped pieces ,
pendants andsimilar articles fortrimming chandeliers
II.Other (forexample ,diffusers ,ceiling lights ,bowls ,cups ,lampshades ,
globes ,tulip-shaped pieces )
B.Other20
20
2010
9
6,2
70.15 Clock andwatch glasses andsimilar glasses (including glass ofakind used for
sunglasses but excluding glass suitable forcorrective lenses ),curved ,bent ,
hollowed andthelike;glass spheres andsegments ofspheres ,ofakind used for
themanufacture ofclock andwatch glasses andthelike 19 5,1
70.16 Bricks ,tiles,slabs ,paving blocks ,squares and other articles ofpressed or
moulded glass ,ofakind commonly used inbuilding ;multi-cellular glass in
blocks ,slabs ,plates ,panels andsimilar forms . 10
subject
toamin .
of2ECU
per100 kg
gross4
subject
toamin .
of1,60 ECU
per100kg
gross
70.17 Laboratory ,hygienic andpharmaceutical glassware ,whether ornotgraduated or
calibrated ;glass ampoules :
A.Laboratory ,hygienic andpharmaceutical glassware :
I.Offused silica orfused quartz ;
II.Other
B.Glass ampoules16
23
224,6
5,8
5,8
70.18 Optical glass andelements ofoptical glass ,other than optically worked elements ;
blanks forcorrective spectacle lenses 12 5,8

No L331/272 9.12.85Official Journal oftheEuropean Communitiesll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
70.19 Glass beads ,imitation pearls ,imitation precious and semi-precious stones ,
fragments andchippings ,andsimilar fancy ordecorative glass smallwares ,and
articles ofglassware made therefrom ;glass cubes andsmall glass plates ,whether
ornotonabacking ,formosaics andsimilar decorative purposes ;artificial eyesof
glass ,including those fortoys but excluding those forwear byhumans ;
ornaments andother fancy articles oflamp-worked glass ;glass grains ;
A.Glass beads ,imitation pearls ,imitation precious and semi-precious stones ,
andsimilar fancy ordecorative glass smallwares ,notmounted ,setorstrung ,
but including ungraded goods temporarily strung forconvenience of
transport ;glass grains :
I.Glass beads :
a)Cutandmechanically polished
b)Other :
II.Imitation pearlsFree
25
1,70 ECU
perkgnet4,1 (a)
10
0,60 ECU
perkgnet
III.Imitation precious andsemi-precious stones :
a)Cutandmechanically polished
b)OtherFree
163,8 (a)
6
IV.Other :
a)Glass grains
b)Other17
195,6
6,5 (a)
B.Artificial eyes
C.Articles ofglassware made from fancy ordecorative glass smallwares ....
D.Other17
20
205,6
5,3
10
70.20 Glass fibre (including wool ),yarns ,fabrics ,andarticles made therefrom :
A.Non-textile fibre and articles made therefrom '
B.Textile fibre ,yarns ,fabrics ,andarticles made therefrom19
236,5
9,5
70.21 Other articles ofglass 21 5,6
(a)Exemption from thepayment ofduty inrespect ofgoods falling within subheadings AIa),AIIIa)andAIVb),within thelimits ofatotal annual quota of
52tonnes ,tobegranted bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/273
SECTION XIV
PEARLS ,PRECIOUS AND SEMI-PRECIOUS STONES ,PRECIOUS METALS ,
ROLLED PRECIOUS METALS ,AND ARTICLES THEREOF ;
IMITATION JEWELLERY ;COIN
CHAPTER 71
PEARLS ,PRECIOUS AND SEMI-PRECIOUS STONES ,PRECIOUS METALS ,ROLLED PRECIOUS METALS ,
AND ARTICLES THEREOF ,IMITATION JEWELLERY
Notes
1.Subject toNote 1(a)toSection VIandexcept asprovided below ,allarticles consisting wholly orpartly :
(a)Ofpearls orofprecious orsemi-precious stones (natural ,synthetic orreconstructed ),or
(b)Ofprecious metal orofrolled precious metal ,
aretobeclassified within thisChapter andnotwithin anyother Chapter .
2.(a)Headings Nos71.12 ,71.13 and71.14 donotcover articles inwhich precious metal orrolled precious metal is
present asminor constituents only ,such asminor fittings orminor ornamentation (forexample ,monograms ,
ferrules andrims ),andparagraph (b)oftheforegoing Note does notapply tosuch articles .
(b)Heading No71.15 does notcover articles containing precious metal orrolled precious metal (other than as
minor constituents ).
3.This Chapter does notcover :
(a)Amalgams ofprecious metal ,andcolloidal precious metal (heading No28.49 );
(b)Sterile surgical suture materials ,dental fillings andother goods falling inChapter 30;
(c)Goods falling inChapter 32(forexample ,lustres );
(d)Handbags andother articles falling within heading No42.02 or42.03 ;
(e)Goods ofheading No43.03 or43.04 ;
(f)Goods falling within Section XI(textiles andtextile articles );
(g)Footwear (Chapter 64)andheadgear (Chapter 65);
(h)Umbrellas ,walking-sticks andother articles falling within Chapter 66;
(ij)Coin (Chapter 72or99);
(k)Abrasive goods falling within headings Nos 68.04 and68.06 orChapter 82,containing dust orpowder of
precious orsemi-precious stones (natural orsynthetic );goods ofChapter 82with aworking partofprecious or
•semi-precious stones (natural ,synthetic orreconstructed )-onasupport ofbase metal ;machinery ,mechanical
appliances andelectrical goods ,andparts thereof ,falling within Section XVI ,notbeing such articles wholly of
precious orsemi-precious stones (natural ,synthetic orreconstructed );

7.Theexpression "rolled precious metal "means material made with abase ofmetal upon oneormore surfaces of
which there isaffixed bysoldering ,brazing ,welding ,hot-rolling orsimilar mechanical means acovering of
precious metal .Theexpression isalsotobetaken tocover base metal inlaid with precious metal .
8.Forthepurposes ofheading No71.12 ,theexpression "articles ofjewellery "means :
(a)Any small objects ofpersonal adornment (gem-set ornot)(forexample ,rings ,bracelets ,necklaces ,brooches ,
ear-rings ,watch-chains ,fobs ,pendants ,tie-pins ,cuff-links ,dress-studs ,religious orother medals andinsignia );
and
(b)Articles ofpersonal useofakind normally carried inthepocket ,inthehandbag orontheperson (such as
cigarette cases ,powder boxes ,chain purses ,cachou boxes ).No L331/274 Official Journal oftheEuropean Communities9.12.85
(1)Goods falling within Chapter 90,91or92 (scientific instruments ,clocks and watches ,ormusical
instruments );
(m)Arms orparts thereof (Chapter 93);
(n)Articles covered byNote 2toChapter 97;
(o)Articles falling within headings ofChapter 98other than headings Nos 98.01 and98.12 ;or
(p)Original sculptures andstatuary (heading No99.03 ),collectors 'pieces (heading No99.05 )andantiques ofan
ageexceeding 100years (heading No99.06 ),other than pearls orprecious orsemi-precious stones .
4.(a)The expression "pearls "istobetaken toinclude cultured pearls .
(b)Theexpression "precious metal "means silver ,gold ,plantinum andother metals oftheplatinum group .
(c)The expression "other metals oftheplatinum group "means iridium ,osmium ,palladium ,rhodium and
ruthenium .
5.Forthepurposes ofthisChapter ,any alloy (including asintered mixture and anintermetallic compound )
containing precious metal istobetreated asanalloy ofprecious metal if,andonly if,anyoneprecious metal
constitutes asmuch as2%,byweight ,ofthealloy .Alloys ofprecious metal aretobeclassified according tothe
following rules :
(a)Analloy containing 2%ormore ,byweight ,ofplatinum istobetreated only asanalloy ofplatinum ;
(b)Analloy containing 2%ormore ,byweight ,ofgold butnoplatinum ,orlessthan 2%,byweight ,ofplatinum ,
istobetreated only asanalloy ofgold ;
(c)Other alloys containing 2%ormore ,byweight ,ofsilver aretobetreated asalloys ofsilver .
Forthepurposes ofthisNote ,metals oftheplatinum group aretoberegarded asonemetal andaretobetreated as
though they were platinum .
6.Except where thecontext otherwise requires ,anyreference inthese Notes orelsewhere intheTariff toprecious
metal ortoanyparticular precious metal istobetaken toinclude areference toalloys treated asalloys ofprecious
metal oroftheparticular metal inaccordance with therules inNote 5above ,butnottorolled precious metal orto
base metal ornon-metals coated orplated with precious metal .

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/275
9.Forthepurposes ofheading No71.13 ,theexpression "articles ofgoldsmiths 'orsilversmiths 'wares "includes such
articles asornaments ,tableware ,toilet-ware ,smokers 'requisites and other articles ofhousehold ,office or
religious use.
10.Forthepurposes ofheading No71.16 ,theexpression "imitation jewellery "means articles ofjewellery within the
meaning ofparagraph (a)ofNote 8above (butnotincluding buttons ,studs ,cuff-links orother articles ofheading
No98.01 ordress combs ,hair-slides orthelikeofheading No98.12 ),notincorporating pearls ,precious or
semi-precious stones (natural ,synthetic orreconstructed )nor (except asplating orasminor constituents )precious
metal orrolled precious metal ,andcomposed :
(a)Wholly orpartly ofbase metal ,whether ornotplated with precious metal ;or
(b)Ofaleast twomaterials (forexample ,wood andglass ,bone andamber ,mother ofpearl andartificial plastic
material ),noaccount being taken ofmaterials (forexafnple ,necklace strings )used only forassembly .
11.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles if
they areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .
Additional Note
Forthepurposes ofheading No71.11 ,theexpression "goldsmiths ',silversmiths 'andjewellers 'sweepings ,residues ,
lemels ,andother waste andscrap ,ofprecious metal "means products fitonlyfortherecovery ofthemetal orforusein
themanufacture ofchemicals .I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
I.PEARLS AND PRECIOUS AND SEMI-PRECIOUS STONES
71.01 Pearls ,unworked orworked ,butnotmounted ,setorstrung (except ungraded
pearls temporarily strung forconvenience oftransport ) Free Free
71.02 Precious andsemi-precious stones ,unworked ,cutorotherwise worked ,butnot
mounted ,setorstrung (except ungraded stones temporarily strung for
convenience oftransport ):
A.Unworked orsimply sawn ,cleaved orbruted Free Free
B. Other : I I.For industrial uses :
a)Articles ofpiezo-electric quartz 5 2,9 I b)Other 8 3,2
II.For other uses : Free Free
71.03 Synthetic orreconstructed precious orsemi-precious stones ,unworked ,cutor
otherwise worked ,butnotmounted ,setorstrung (except ungraded stones
temporarily strung forconvenience oftransport ):
A.Unworked orsimply sawn ,cleaved orbruted 2 0,9
B. Other :|| I.For industrial uses 8 3,2
II.For other uses 4 1,8
71.04 Dust andpowder ofnatural orsynthetic precious orsemi-precious stones .... Free 1,4

No L331/276 Official Journal oftheEuropean Communities 9.12.85I\ Rate ofduty
Heading
numberDescriptionAutonomous
'%Conventional
%
1 2 3 4
II.PRECIOUS METALS AND ROLLED PRECIOUS METALS ,II
UNWROUGHT ,UNWORKED ORSEMI-MANUFACTURED II
71.05 Silver including silver giltand platinum-plated silver ,unwrought orsemi­
manufactured :
A.Unwrought Free Free
71.06B.Bars ,rods ,wire andsections ;plates ,sheets andstrips
C.Tubes ,pipes andhollow bars
D.Foilofathickness ,excluding anybacking ,notexceeding 0,15 mm
E.Powder ,purls ,spangles ,cuttings andother forms
Rolled silver ,unworked orsemi-manufactured :
A. Unworked
B. Semi-manufactured4
7
13
13
10
131,8
2,9
5 '
3,8
3,8
4,6
71.07 Gold ,including platinum-plated gold ,unwrought orsemi-manufactured :I\
A.Unwrought Free FreeII B.Bars ,rods ,wire andsections ;plates ,sheets andstrips 2 0,5|| C.Tubes ,pipes andhollow bars 4 1,8|| D.Foilofathickness ,excluding anybacking ,notexceeding 0,15 mm 12 5,3
E.Powder ,purls ,spangles ,cuttings andother forms 11 4,1
71.08 Rolled gold onbase metal orsilver ,unworked orsemi-manufactured 9 2,9
71.09 Platinum and other metals oftheplatinum group ,unwrought orsemi­
manufactured :
A.Platinum andplatinum alloys :II I.Powders Free Free
II.Other :II a)Unwrought Free Free\\ b)Semi-manufactured : III 1.Bars ,rods ,wire andsections ;plates ,sheets andstrips 2 0,9Il 2.Tubes ,pipes andhollow bars 3 1,4
3.Foil ofathickness ,excluding any backing ,not exceeding
0,15 mm 8 .3,2
4.Other 9 4
B.Other metals oftheplatinum group andalloys thereof :Il I.Powders ....' Free FreeIl II.Other : IlIl a)Unwrought ...' Free Free
b)Semi-manufactured 4 2

9.12.85 Official Journal oftheEuropean Communities No L331/277
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 - 3 4
71.10 Rolled platinum orother platinum group metals ,onbase metal orprecious metal ,
unworked orsemi-manufactured 7 2,9
71.11 Goldsmiths ',silversmiths 'and jewellers 'sweepings ,residues ,lemels ,andother
waste andscrap ,ofprecious metal Free Free
III.JEWELLERY ,GOLDSMITHS 'AND SILVERSMITHS 'WARES
AND OTHER ARTICLES
71.12 Articles ofjewellery and parts thereof ,ofprecious metal orrolled precious
metal :li A.Ofprecious metal 9 3,5
B.Ofrolled precious metal 12 5,8
71.13 Articles ofgoldsmiths 'orsilversmiths 'wares andparts thereof ,ofprecious metal
orrolled precious metal ,other than goods falling within heading No71.12 :
A.Ofprecious metal 9 3
B.Ofrolled precious metal
i12 3,8
71.14 Other articles ofprecious metal orrolled precious metal :I A.Ofprecious metal 9 5,1
B.Ofrolled precious metal 12 4,4
71.15 Articles consisting of,orincorporating ,pearls ,precious orsemi-precious stones
(natural ,synthetic orreconstructed ):•I A.Articles consisting of,orincorporating ,pearls : ||
I.Necklaces ,bracelets andother articles ,ofpearls ,simply strung without
fasteners orother accessories Free FreeIII.Other 14 4,9
B.Articles consisting of,orincorporating ,precious orsemi-precious stones
(natural ,synthetic orreconstructed ):
I.Made wholly ofnatural precious orsemi-precious stones :
a)Necklaces ,bracelets and other articles ofnatural precious or
semi-precious stones ,simply strung without fasteners orother
accessories • Free Free
b)Other • 9 >5,1
II.Other 14 4,9
71.16 Imitation jewellery : IA. Ofbase metal 22 8,5
B. Other 22 6,7

NoL331/278 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 72 ■
COIN
Note
This Chapter does notcover collectors 'pieces (heading No99.05 ).
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
72.01Coin...Free Free

9.12.85 Official Journal oftheEuropean Communities No L331/279
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Notes
1.This Section does notcover :
(a)Prepared paints ,inks orother products with abasis ofmetallic flakes orpowder falling within heading
No32.08 ,32.09 ,32.10 or32.13 ;
(b)Ferro-cerium orother pyrophoric alloys (heading No36.08 );
(c)Headgear orparts thereof falling within heading No65.06 or65.07 ;
(d)Umbrella frames andother goods ofheading No66.03 ;
(e)Goods falling within Chapter 71(forexample ,precious metal alloys ,rolled precious metal andimitation
jewellery );
(f)Articles falling within Section XVI (machinery ,mechanical appliances andelectrical goods );
(g)Assembled railway ortramway track (heading No86.10 )orother articles falling within Section XVII (vehicles ,
ships andboats ,aircraft );
(h)Instruments orapparatus ofbase metal ofakind falling within Section XVIII ,including clock andwatch
springs ;
(ij)Lead shot prepared forammunition (heading No93.07 )orother articles falling within Section XIX (arms and
ammunition );
(k)Articles falling within Chapter 94(furniture andmattress supports );
(1)Hand sieves (heading No96.06 );
(m)Articles falling within Chapter 97(forexample ,toys ,games andsports requisites );or
(n)Buttons ,pens ,pencil-holders ,pennibs orother articles falling within Chapter 98.
2.Throughout theTariff ,theexpression "parts ofgeneral use"means :
(a)Goods described inheadings .Nos 73.20 ,73.25 ,73.29 ,73.31 and73.32 andsimilar goods ofother base
metals ;
(b)Springs andleaves forsprings ,ofbase metal ,other than clock andwatch springs (heading No91.11 );and
(c)Goods described inheadings Nos83.01 ,83.02 ,83.07 ,83.09 ,83.14 andframes andmirrors ,ofbase metal ,of
heading No83.06 .
InChapters 73to82(butnotinheading No73.29 )references toparts ofgoods donotinclude references toparts
ofgeneral useasdefined above .
Subject tothepreceding paragraph andtotheNote toChapter 83,theheadings inChapters 73to81aretobe
taken nottoapply toanygoods falling within Chapter 82or83.
3.Classification ofalloys (other than ferro-alloys andmaster alloys asdefined inChapters 73and74):.
(a)Analloy ofbase metals istobeclassified asanalloy ofthemetal which predominates byweight over each of
theother metals .
(b)Analloy composed ofbase metals ofthisSection andofelements notfalling within thisSection istobetreated
asanalloy ofbase metals ofthisSection ifthetotal weight ofsuch metals equals orexceeds thetotal weight of
theother elements present .
(c)InthisSection theterm "alloys "istobetaken toinclude sintered mixtures ofmetal powders ,heterogeneous
intimate mixtures obtained bymelting (other than cermets )andintermetallic compounds .

No L331/280 Official Journal oftheEuropean Communities 9.12.85
4.Unless thecontext otherwise requires ,anyreference intheTariff toabase metal istobetaken toinclude a
reference toalloys which ,byvirtue ofNote 3above ,aretobeclassified asalloys ofthat metal .
5.Classification ofcomposite articles :
Except where theheadings otherwise require ,articles ofbase metal (including articles ofmixed materials treated as
articles ofbase metal under theInterpretative Rules )containing twoormore base metals aretobetreated asarticles
ofthebase metal predominating byweight .
Forthispurpose :
(a)Iron andsteel ,ordifferent kinds ofiron orsteel ,areregarded asoneandthesame metal ,
(b)Analloy isregarded asbeing entirely composed ofthat metal asanalloy ofwhich ,byvirtue ofNote 3,itis
classified ,and
(c)Acermet ofheading No81.04 isregarded asasingle base metal .
6.Forthepurposes ofthisSection ,theexpression "waste andscrap "means waste andscrap metal fitonly forthe
recovery ofmetal orforuseinthemanufacture ofchemicals .
Additional Note
Theclassification ofthegoods ofthisSection shall notbeaffected bytheapplication ofarough coating (forexample ,
ofgrease ,oil,tar,redleadorgraphite )clearly intended toprotect them from rustorother oxidation .
CHAPTER 73
IRON AND STEEL AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Pigiron andcastiron (heading No73.01 ):
Aferrous product containing ,byweight ,1,9%ormore ofcarbon ,andwhich may contain oneormore ofthe
following elements within theweight limits specified :
lessthan 15%phosphorus ,
notmore than 8%silicon ,
notmore than 6%manganese , *
notmore than 30%chromium ,
notmore than 40%tungsten , -
andanaggregate ofnotmore than 10%ofother 'alloy elements (forexample ,nickel ,copper ,aluminium ,
titanium ,vanadium ,molybdenum ).
However ,theferrous alloys known as"non-distorting tools steels ",containing ,byweight ,1,9%ormore of
carbon andhaving thecharacteristics ofsteel ,aretobeclassified assteels ,under their appropriate headings .
(ECSC )Molten pigiron shall betreated assolid pigiron .
(b)I.Spiegeleisen (heading No73.01 ):
Aferrous product containing ,byweight ,more than 6%butnotmore than 30%ofmanganese and
otherwise conforming tothespecification at(a)above .

9.12.85 Official Journal oftheEuropean Communities No L331/281
II.(ECSC )Haematite pigiron andcastiron (foundry orsteel-making iron)(heading No73.01 ):
Aferrous product which may contain ,byweight ,notmore than 0,50 %ofphosphorus aswell assilicon
andmanganese uptothemaximum proportions specified inNote 1(a).
III.(ECSC )Phosphoric iron (including ferro-phosphorus )(heading No73.01 ):
Aferrous product which may contain ,byweight ,more than 0,50 %butlessthan 15%ofphosphorus as
well assilicon andmanganese uptothemaximum proportions specified inNote 1(a).
Haematite pigiron and cast iron,and phosphoric iron may also contain ,byweight ,taken separately or
together ,notmore than :
0,30 %nickel , . •
•>
0,20 %chromium ,
0,30 %copper ,
and 0,10%ofeach oftheother alloy elements (forexample ,aluminium ,titanium ,vanadium ,molybdenum ,
tungsten ).
Phosphoric iron containing ,byweight ,15%ormore ofphosphorus falls within heading No28.55
(phosphides ).
(c)Ferro-alloys (heading No73.02 ):
Alloys ofiron (other than master alloys asdefined inNote 1toChapter 74)which arenotusefully malleable
andarecommonly used asrawmaterial inthemanufacture offerrous metals andwhich contain ,byweight ,
separately ortogether :
more than 8%ofsilicon ,or
more than 30%ofmanganese ,or
more than 30%ofchromium ,or
more than 40%oftungsten ,or
atotal ofmore than 10%ofother alloy elements (aluminium ,titanium ,vanadium ,copper ,molybdenum ,
niobium orother elements ,subject toamaximum content of10%inthecase ofcopper ),
andwhich contain ,byweight ,notlessthan 4%inthecaseofferro-alloys containing silicon ,notlessthan 8%
inthecase offerro-alloys containing manganese butnosilicon ornotlessthan 10%inother causes ,ofthe
element iron .
(d)Alloy steel (heading No73.15 ):
Steel containing ,byweight ,oneormore elements inthefollowing proportions :
more than 2%ofmanganese andsilicon ,taken together ,or
2,00 %ormore ofmanganese ,or
2,00 %ormore ofsilicon ,or
0,50 %ormore ofnickel ,or
0,50 %ormore ofchromium ,or
0,10 %ormore ofmolybdenum ,or
0,10 %ormore ofvanadium ,or
0,30 %ormore oftungsten ,or
0,30 %ormore ofcobalt ,or
0,30 %ormore ofaluminium ,or
"0,40 %ormore ofcopper ,or
0,10 %ormore oflead ,or
0,12 %ormore .ofphosphorus ,or
0,10 %ormore ofsulphur ,or
0,20 %ormore ofphosphorus andsulphur ,taken together ,or
0,10 %ormore ofother elements ,taken separately .

No L331/282 Official Journal oftheEuropean Communities9.12.85
(e)High carbon steel (heading No73.15 ):
Steel containing ,byweight ,notlessthan 0,60 %ofcarbon andhaving acontent ,byweight ,lessthan 0,04 %
ofphosphorus andsulphur taken separately andlessthan 0,07 %ofthese elements taken together .
(f)Puddled bars andpilings (heading No73.06 ):
Products forrolling ,forging orre-melting obtained either :
(i)Byshingling balls ofpuddled iron toremove theslagarising during puddling ,or
(ii)Byroughly welding together bymeans ofhot-rolling ,packets ofscrap ironorsteel orpuddled iron .
(g)Ingots (heading No73.06 ):'
Products forrolling orforging obtained bycasting intomoulds .
(ECSC )Molten steel shall betreated assteel ofthecorresponding kind iningots .
/
(h)Blooms andbillets (heading No73.07 ):
Semi-finished products ,ofrectangular section ,ofacross-sectional area exceeding 1225 mm 2andofsuch
dimensions thatthethickness exceeds onequarter ofthewidth .
(ij)Slabs andsheet bars (including tinplate bars )(heading No73.07 ):
Semi-finished products ofrectangular section ,ofathickness notlessthan 6mm ,ofawidth notlessthan 150
mmandofsuch dimensions thatthethickness does notexceed onequarter ofthewidth .
(k)Coils forre-rolling (heading No73.08 ): \
Coiled semi-finished hot-rolled products ,ofrectangular section ,notlessthan 1,5mm thick ,ofawidth
exceeding 500mmandofaweight ofnotlessthan 500kgperpiece .
(1)Universal plates (heading No73.09 ):
Products ofrectangular section ,hot-rolled lengthwise inaclosed boxoruniversal mill ,ofathickness exceeding
5mmbutnotexceeding 100mm ,andofawidth exceeding 150mmbutnotexceeding 1200 mm .
(m)Hoop andstrip (heading No73.12 ):
Rolled products with sheared orunsheared edges ,ofrectangular section ,ofathickness notexceeding 6mm,of
awidth notexceeding 500mmandofsuch dimensions that thethickness does notexceed onetenth ofthe
width ,instraight strips ,coils orflattened coils . (
(n)Sheets andplates (heading No73.13 ):
Rolled products (other than coils forre-rolling asdefined inparagraph (k)above )ofanythickness and,ifin
rectangles ,ofawidth exceeding 500mm .
(ECSC )Such products include thespecial category of"electrical sheets andplates "which under acurrent ofSO
cpsandamagnetic flux of1tesla have awatt-loss perkg,calculated bytheEpstein method ,of:
—2,1watts orless,when their thickness does notexceed 0,20 mm;
—3,6watts orless,when their thickness isnotlessthan 0,20 mm butlessthan 0,60 mm;
—6watts orless,when their thickness isnotlessthan 0,60 mmbutnotgreater than 1,50 mm .
Heading No73.13 istobetaken toapply ,inter alia,tosheets orplates which have been cuttonon-rectangular
shape ,perforated ,corrugated ,channelled ,ribbed ,polished orcoated ,provided that they donotthereby
assume thecharacter ofarticles orofproducts falling within other headings .
(ECSC )Forthepurposes ofapplying subheadings ,sheets andplates corrugated byanyprocess shall betreated
asflatsheets andplates .

9.12.85 Official Journal oftheEuropean Communities No L331/283
(o)Wire (heading No73.14 ):
Cold-drawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional dimension
exceeds 13mm .Inthecase ofheadings Nos 73.20 and73.27 ,however ,theterm "wire"isdeemed toinclude
rolled products ofthesame dimensions .
(p)Bars androds (including wire rod)(heading No73.10 ):
Products ofsolid section which donotconform totheentirety ofanyofthedefinitions (h),(ij),(k),(1),(m),(n)
and (o)above ,and which have cross-sections intheshape ofcircles ,segments ofcircles ,ovals ,isosceles
triangles ,rectangles ,hexagons ,octagons orquadrilaterals with only two sides parallel andtheother sides
equal .
Theexpression alsoincludes concrete reinforcing bars which apart from minor indentations ,flanges ,grooves or
other deformations produced during therolling process correspond totheabove definition .
(ECSC )"Wire rod"isaproduct ofsolid section obtained exclusively byhot-rolling ,and which ishot-coiled .
Theterm covers only such products :
1.Ofround orsquare section ofwhich thediameter orside does notexceed 13mm;
2.Ofanyother section ,which donotconform tothedefinition ofhoop andstrip inNote 1(m)above ,
weighing notmore than 1,330 kgperlinear metre .
(q)Hollow mining drill steel (heading No73.10 ):
Steel hollow bars ofanycross-section ,suitable formining drills ,ofwhich thegreatest external dimension
exceeds 15mmbutdoes notexceed 50mm ,andofwhich thegreatest internal dimension does notexceed one
third ofthegreatest external dimension .Other steel hollow bars aretobetreated asfalling within heading
No73.18 .
(r)Angles ,shapes andsections (heading No73.11 ):
Products ,other than those falling within heading No73.16 ,which donotconform totheentirety ofanyofthe
definitions (h),(ij),(k),(1),(m),(n)and (o)above ,andwhich donothave cross-sections intheform ofcircles ,
segments ofcircles ,ovals ,isosceles triangles ,rectangles ,hexagons ,octagons orquadrilaterals with only two
sides parallel andtheother two sides equal ,andwhich arenothollow .
(s)(ECSC )Tinplate (headings Nos 73.12 and 73.13 ):
Hoop andstrip andsheets andplates coated with alayer ofmetal containing ,byweight ,97%ormore oftin,
whether ornotvarnished .
2.Headings Nos 73.06 to73.14 aretobetaken nottoapply togoods ofalloy orhigh carbon steel (heading
No73.15 ). -
3.Iron andsteel products ofthekind described inanyoftheheadings Nos73.06 to73.15 inclusive ,cladwith another
ferrous metal ,aretobeclassified asproducts oftheferrous metal predominating byweight .
4.Iron obtained byelectrolytic deposition isclassified according toitsform anddimensions with thecorresponding
products obtained byother processes .
5.The expression "high-pressure hydro-electric conduits ofsteel"(heading No73.19 )means riveted ,welded or
seamless circular steel tubes orpipes andbends therefor ,ofaninternal diameter exceeding 400mmandofawall
thickness exceeding 10,5 mm .
Additional Note
Forthepurposes ofthisChapter ,products obtained bycontinuous casting andconforming tothedefinitions of\
Note 1(p)or(r)ofthepresent Chapter aretoberegarded as"hot-rolled products ".

No L331/284 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
73.01 Pigiron,castironandspiegeleisen ,inpigs,blocks ,lumps andsimilar forms :I
A.Spiegeleisen (ECSC ) 3,2
B.Haematite pigiron andcast iron (ECSC ) 3,2
C.Phosphoric pigiron andcastiron (ECSC ) 4
D.Other pigiron andcastiron :
I.Containing ,byweight ,notlessthan 0,30 %butnotmore than 1%of
titanium andnotlessthan 0,50 %butnotmore than 1%ofvanadium
(ECSC )
II.Other (ECSC )Free
3,2
73.02 Ferro-alloys :
A.Ferro-manganese : I
I.Containing more than 2%byweight ofcarbon (high carbon
ferro-manganese )(ECSC )
II.Other 84
5,3
B.Ferro-aluminium ,ferro-silico-aluminium and ferro-silico-mangano ­
aluminium 7 4,9
C. Ferro-silicon 10 6.2(a )
D.Ferro-silico-manganese t 6 5,5 (b)
E. Ferro-chromium and ferro-silico-chromium :
I.Ferro-chromium 8 8(c)
II.Ferro-silico-chromium 7 4,9
F. Ferro-nickel ".... 7 Free
G. Other . 7 4,9
73.03 Waste andscrap metal ofironorsteel (ECSC ) Free
Shot andangular grit,ofiron orsteel ,whether ornotgraded ;wire pellets ofiron 73.04
10 3,2 orsteel
(a)Exemption from thepayment ofduty within thelimits ofanannual quota of12600tonnes tobegranted bythecompetent authorities .
(b)Exemption from thepayment ofduty within thelimits ofanannual quota of18550tonnes tobegranted bythecompetent authorities .
(c)Exemption from thepayment ofduty inrespect offerro-chromium containing notmore than 0,10 %byweight ofcarbon andmore than 30%,butnotmore than 90%,of
chromium ,within thelimits ofanannual quota of2950tonnes ,tobegranted bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/285\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
73.05 Iron orsteel powders ;sponge iron orsteel :
A.Iron orsteel powders
B.Sponge iron orsteel (ECSC )8 3,2
2,5 (a)
73.06 Puddled barsandpilings ;ingots ,blocks ,lumps andsimilar forms ,ofironorsteel
(ECSC ) 2,5
73.07 Blooms ,billets ,slabs and sheet bars (including tinplate bars),ofiron orsteel ;
pieces roughly shaped byforging ,orironorsteel :
A. Blooms and billets :
I.Rolled (ECSC ) 3,2
II.Forged 10 3,8
B.Slabs andsheet bars (including tinplate bars ): I
I.Rolled (ECSCJ 3,2
II.Forged ... 10 3,8
C.Pieces roughly shaped byforging ;... 10 3,2
73.08 Iron orsteel coils forre-rolling :
A.Less than 1,50 minwidth ,intended forre-rolling (b)(ECSC )...
B.Other (ECSC )3,8
4,4
73.09 Universal plates ofiron orsteel (ECSC ) 4,4
73.10 Bars androds (including wire rod),ofironorsteel ,hot-rolled ,forged ,extruded ,
cold-formed orcold-finished ,(including precision-made );hollow mining drill
steel :
A.Not further worked than hot-rolled orextruded :
I.Wire rod(ECSC ) .
II.Bars androds (ECSC )
III.Hollow mining drill steel (ECSC )4,9
4,4
3,8
B.Not further worked than forged 10 4,9
C.Not further worked than cold-formed orcold-finished 10 4,9
(a)Autonomous total suspension foranindefinite period .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/286 Official Journal oftheEuropean Communities9.12.85| Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 •2 3 4
73.10
(cont'd )D.Clad orsurface-worked (forexample ,polished ,coated ):
I.Not further worked than clad : *
a)Hot-rolled orextruded (ECSC ) 3,8 | b)Cold-formed orcold-finished 10 4,9
II.Other 10 4,9
73.11 Angles ,shapes and sections ,ofiron orsteel ,hot-rolled ,forged ,extruded ,
cold-formed orcold-finished ;sheet piling ofironorsteel ,whether ornotdrilled ,
punched ormade from assembled elements :
A.Angles ,shapes andsections :
I.Not further worked than hot-rolled orextruded (ECSC ) 4,4
II.Not further worked than forged 10 4,9
III.Not further worked than cold-formed orcold-finished 10 4,9
IV.Clad orsurface-worked (forexample ,polished ,coated ):
a)Not further worked than clad : I
1.Hot-rolled orextruded (ECSC ) I 3,8
2.Cold-formed orcold-finished 10 4,9 I b)Other 10 4,9
B.Sheet piling (ECSC ) 4,4
73.12 Hoop andstrip,ofironorsteel ,hot-rolled orcold-rolled : '
A.Not further worked than hot-rolled (ECSC )
B.Not further worked than cold-rolled :
I.Incoils forthemanufacture oftinplate (ECSC )5,3
5,3liII.Other v 10 5,3|| C.Clad ,coated orotherwise surface-treated :|| I.Silvered ,gilded orplatinum-plated 10 5,3
II.Enamelled 10 5,3|| III.Tinned : \
a)Tinplate (ECSC ) 4,9
b)Other ...'. 10 5,3\\ IV.Zinc-coated orlead-coated 10 5,3
V.Other (forexample ,copper-plated ,artificially oxidised ,lacquered ,
nickel-plated ,varnished ,clad ,parkerised ,printed ):Il a)Not further worked than clad : \l.\ 1.Hot-rolled (ECSC ) 4,9II 2.Cold-rolled 10 5,3||b)Other 10 5,3
D.Otherwise shaped orworked (forexample ,perforated ,chamfered ,lap­
jointed ) 10 5,3

9.12.85 Official Journal oftheEuropean Communities No L331/287
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
73.13 Sheets andplates ,ofiron orsteel ,hot-rolled orcold-rolled :
A."Electrical "sheets andplates :
I.With awatt-loss ,regardless ofthickness ,of0,75 watt orless (ECSC )
II.Other (ECSC )4,4
4,9 •
B.Other sheets andplates :
I.Not further worked than hot-rolled ,ofathickness of:
a)2mm ormore (ECSC )
b)Less than 2mm (ECSC )4,9
4,4
II.Not further worked than cold-rolled ,ofathickness of:
a)3mm ormore (ECSC )
b)More than 1mmbutlessthan 3mm (ECSC )
c)1mm orless (ECSC )4,9
4,4
5,3
III.Not further worked than burnished ,polished orglazed (ECSC )
IV.Clad ,coated orotherwise surface -treated :4,9I a)Silvered ,gilded ,platinum-plated orenamelled 10 .4,9 l b)Tinned :
1.Tinplate (ECSC ) 4,9 I 2.Other (ECSC ) 4,9 I c)Zinc-coated orlead-coated (ECSC ) 5,3
d)Other (forexample ,copper-plated ,artificially oxidised ,lacquered ,
nickel-plated -,varnished ,clad ,parkerised ,printed )(ECSC ) 4,9I V.Otherwise shaped orworked : I
a)Cut into shapes other than rectangular shapes ,but not further
worked :li 1.Silvered ,gilded ,platinum-plated orenamelled 10 4,9\\ 2.Other (ECSC ) 4,9
b)Other ,excluding sheets andplates shaped byrolling 10 4,9
73.14 Iron orsteel wire ,whether ornotcoated ,butnotinsulated 10 5,3
73.15 Alloy steel andhigh carbon steel intheforms mentioned inheadings Nos 73.06
to73.14 :
A.High carbon steel :
I.Ingots ,blooms ,billets ,slabs andsheet bars : I a)Forged 9 3,5|| b)Other :
1.Ingots (ECSC ) 2,5
2.Blooms ,billets ,slabs andsheet bars (ECSC ) 3,2

No L331/288 Official Journal oftheEuropean Communities 9.12.85
Heading
numberDescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
73.15
(cont 'd)A. II.Pieces roughly shaped byforging 10 3,2
III.Coils forre-rolling (ECSC ) 3,8
IV.Universal plates (ECSC ) 4,4
V. Bars androds (including wire rod)andhollow mining drill steel ;angles ,I
shapes andsections : ll
a)Not further worked than forged 10 5,3
i
b)Not further worked than hot-rolled orextruded : l.I
1.Wire rod (ECSC ) 4,9
2.Other (ECSC ) 4,4
c)Not further worked than cold-formed orcold-finished 10 5,3 'I d)Clad orsurface-worked (forexample ,polished ,coated ):\ \ 1.Not further worked than clad : II
aa)Hot-rolled orextruded (ECSC ) 3,8
bb)Cold-formed orcold-finished 10 4,9
2.Other 10 5,3
VI.Hoop andstrip : \
'
a)Not further worked than hot-rolled (ECSC ) 4,9
b)Not further worked than cold-rolled 10 5,3li c)Clad ,coated orotherwise surface -treated : I || 1.Not further worked than clad :|| aa)Hot-rolled (ECSC ) 4,9ll bb)Cold-rolled 10 5,3
2.Other
d)Otherwise shaped orworked (forexample ,perforated ,chamfered ,
lap-jointed )10
105,3
5,3
VII ;Sheets andplates :Il a)Not further worked than hot-rolled (ECSC ) 4,9li b)Not further worked than cold-rolled ,ofathickness of:Il 1.3mm ormore (ECSC ) 4,9II 2.Less than 3mm (ECSC ) 5,3\\ c)Polished ,clad ,coated orotherwise surface-treated (ECSC ).... 4,9li d)Otherwise shaped orworked :Il 1.Cutintoshapes other than rectangular shapes ,butnotfurther IIl worked (ECSC )..4,9
2.Other ,excluding sheets andplates shaped byrolling 10 4,9
VIII .Wire ,whether ornotcoated ,butnotinsulated 10 5,3

9.12.85 Official Journal oftheEuropean Communities No L331/289
Heading
number DescriptionRate ofduty
Autonomous
%Conventional
%
1 2 3 4
73.15 B.Alloy steel :
(cont'd )I.Ingots ,blooms ,billets ,slabs andsheet bars : li
a)Forged 8 3,8
b)Other : II
1.Ingots :
aa)Waste orscrap iningot form (ECSC ) Free
- 'bb)Other (ECSC ) 2,5
2.Blooms ,billets ,slabs andsheet 'bars (ECSC ) 3,2
' -II.Pieces roughly shaped byforging 10 3,8
III.Coils forre-rolling (ECSC ) 6
IV.Universal plates (ECSC ) 6
V. Bars androds (including wire rod)andhollow mining drill steel ;angles ,lilishapes andsections :I a)Notfurther worked than forged . 9 6|| b)Not further worked than hot-rolled orextruded : ||Il 1.Wire rod(ECSC ) 6Il 2.Other (ECSC ) 6|| c)Not further worked than cold-formed orcold-finished 106, || d)Clad orsurface-worked (forexample ,polished ,coated ):
1.Not further worked than clad
aa)Hot-rolled orextruded (ECSC ) 5
bb)Cold-formed orcold-finished 10 6 .
2.Other 10 6
VI.Hoop andstrip :-li a)Not further worked than hot-rolled (ECSC ) 6
b)Not further worked than cold-rolled 10 6Il c)Clad ,coated orotherwise surface-treated :Il 1.Not further worked than clad :
aa)Hot-rolled (ECSC ) 6II bb)Cold-rolled 10 6II 2.Other ' 10 6Il d)Otherwise shaped orworked (forexample ,perforated ,chamfered ,
lap-jointed ) - 10 6
VII.Sheets andplates :
a)"Electrical "sheets andplates :
1.With awatt-loss ,regardless ofthickness ,of0,75 watt orless
(ECSC )
2.Other (ECSC )6
6

No L331/290 Official Journal oftheEuropean Communities9.12.85I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
73.15
(cont'd )B.VII .b)Other sheets andplates :
1.Not further worked than hotrrolled (ECSC )
2.Not further worked than cold-rolled ,ofathickness of:
aa)3mm ormore (ECSC )
bb)Less than 3mm (ECSC )
3.Polished ,clad ,coated orotherwise surface-treated (ECSC ):..
4.Otherwise shaped orworked :
aa)Cut into shapes other than rectangular shapes ,butnot
further worked (ECSC )6
6
6
6
6
bb)Other ,excluding sheets andplates shaped byrolling 10 6
VIII .Wire ,whether ornotcoated ,butnotinsulated 10 6
73.16 Railway andtramway track construction material ofironorsteel ,thefollowing :
rails,check-rails ,switch blades ,crossings (orfrogs ),crossing pieces ,point rods ,
rack rails ,sleepers ,fish-plates ,chairs ,chair wedges ,soleplates (base plates ),rail
clips ,bedplates ,tiesandother material specialised forjoining orfixing rails :
A.Rails :
I.Current-conducting ,with parts ofnon-ferrous metal '. 18 5,8 l II.Other : Il
a)New (ECSC ) .4,4
b)Used (ECSC ) ; 2,5
B.Check-rails (ECSC ) 3,8
C.Sleepers (ECSC ) 3,8I D.Fish-plates andsoleplates : \l I I.Rolled (ECSC ) 3,8 III.Other 15 5,1
E.Other 14 4,9
73.17 Tubes andpipes ,ofcastiron 13 5,8
73.18 Tubes andpipes andblanks therefor ,ofiron (other than ofcastiron )orsteel ,
excluding high-pressure hydro-electric conduits :
A.Tubes and pipes ,with attached fittings ,suitable forconducting gases or
liquids ,foruseincivil aircraft (a)14Freell B.Other :
I.Straight andofuniform wall-thickness ,unworked ,seamless ,ofcircular
cross-section ,solely forthemanufacture oftubes andpipes with other
cross-sections andwall-thicknesses (b) 14 9
II.Straight andofuniform wall-thickness ,other than those falling inBI
above ,ofamaximum length of4,50 m,ofalloy steel containing by
weight notlessthan 0,90 %butnotmore than 1,15 %ofcarbon ,not
lessthan 0,50 %butnotmore than 2%ofchromium and notmore
than 0,50 %ofmolybdenum 14 9
III.Other 14 10
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .
(b)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/291
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
O//O
1 2 3 4
73.19 High-pressure hydro-electric conduits ofsteel ,whether ornotreinforced 13 9
Tube andpipe fittings (forexample ,joints ,elbows ,unions andflanges ),ofiron 73.20
orsteel . 14 6,2
73.21 Structures andparts ofstructures (forexample ,hangars andother buildings ,
bridges and bridge-sections ,lock-gates ,towers ,lattice masts ,roofs ,roofing
frameworks ,door and window frames ,shutters ,balustrades ,pillars and
columns ),ofironorsteel ;plates ,strip ,rods ,angles ,shapes ,sections ,tubes and
thelike,prepared foruseinstructures ,ofiron orsteel 14 4,1
73.22 Reservoirs ,tanks ,vats and similar containers ,forany material (other than
compressed orliquefied gas),ofironorsteel ,ofacapacity exceeding 300litres ,
whether ornotlined orheat-insulated ,butnotfitted with mechanical orthermal
equipment 15 3,8
73.23 Casks ,drums ,cans ,boxes andsimilar containers ,ofsheet orplate iron orsteel ,
ofadescription commonly used fortheconveyance orpacking ofgoods ,ofa
capacity :
A.Qf50litres ormore 15 4,4
B.Oflessthan 50litres 17 4,9
73.24 Containers ,ofiron orsteel ,forcompressed orliquefied gas 17 4,9 .
73.25 Stranded wire ,cables ,cordage ,ropes ,plaited bands ,slings andthelike,ofiron
orsteel wire ,butexcluding insulated electric cables :
A.With fittings attached ,ormade upinto articles foruseincivil aircraft (a). 17 Free
B.Other 17 5,6
73.26 Barbed iron orsteel wire ;twisted hoop orsingle flatwire ,barbed ornot,and
loosely twisted double wire ,ofkinds used forfencing ,ofiron orsteel 15 9
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

No L331/292 Official Journal oftheEuropean Communities 9.12.85IIl Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
73.27 Gauze ,cloth ,grill,netting ,fencing ,reinforcing fabric andsimilar materials ,of
ironorsteel wire ;expanded metal ,ofiron orsteel :
A.Gauze ,cloth ,grill ,netting ,fencing ,reinforcing fabric andsimilar materials 15 6,2
B.Expanded metal 15 5,1
[73.28 ]
73.29 Chain andparts thereof ,ofiron orsteel 16 4,6
73.30 Anchors andgrapnels andparts thereof ,ofironorsteel 18 5,8
73.31 Nails ,tacks ,staples ,hook-nails ,corrugated nails ,spiked cramps ,studs ,spikes
anddrawing pins ,ofironorsteel ,whether ornotwith heads ofother materials ,
butnotincluding such articles with heads ofcopper :
A.Carding tacks fortextile carding machines 13 3,8
B.Other 16 4,6
73.32 Bolts andnuts (including boltends andscrew studs ),whether ornotthreaded or
tapped ,screws (including screw hooks and screw rings ),rivets ,cotters ,
cotter-pins and similar articles ,ofiron orsteel ;washers (including spring
washers )ofiron orsteel :
A.Not threaded ortapped :
I.Screws ,nuts ,rivets andwashers ,turned from bars ,rods ,angles ,shapes ,
sections orwire ,ofsolid section ,ofashank thickness orhole diameter
notexceeding 6mm 16 4,9IIII.Other 16 6,2l.I B.Threaded ortapped : l
I.Screws andnuts ,turned from bars ,rods ,angles shapes ,sections orwire ,
ofsolid section ,ofashank thickness orhole diameter notexceeding
6mm \ 17 5,3
II.Other ' 17 6,7
73.33 Needles forhand sewing (including embroidery ),hand carpet needles andhand
knitting needles ,bodkins ,crochet hooks ,andthelike,andembroidery stilettos ,
ofiron orsteel :|| A.Sewing needles ,darning needles andembroidery needles 19 5,1
B. Other 15 4,4

9.12.85 Official Journal oftheEuropean Communities No L331/293
Rate ofduty
Heading
numberDescription
/Autonomous
%Conventional
%
1 2 3 4
73.34 Pins (excluding hatpins andother ornamental pins anddrawing pins),hairpins ,
curling grips andthelike,ofironorsteel 19 5,1
73.35 Springs andleaves forsprings ,ofiron orsteel 17 4,9
73.36 Stoves (including stoves with subsidiary boilers forcentral heating ),ranges ,
cookers ,grates ,fires and other space heaters ,gas-rings ,plate warmers with
burners ,wash boilers with grates orother heating elements ,and similar
equipment ,ofakind used fordomestic purposes ,notelectrically operated ,and
parts thereof ,ofiron orsteel 17 4,9
73.37 Boilers (excluding boilers ofheading No84.01 )andradiators ,forcentral heating ,
notelectrically heated ,andparts thereof ,ofironorsteel ;airheaters andhotair
distributors (including those which canalsodistribute cool orconditioned air),
notelectrically heated ,incorporating amotor-driven fanorblower ,andparts
thereof ,ofiron orsteel 17 5,6
73.38 Articles ofakind commonly used fordomestic purposes ,sanitary ware forindoor
use,andparts ofsuch articles andware ,ofironorsteel ;ironorsteel wool ;pot
scourers andscouring orpolishing pads ,gloves andthelike,ofironorsteel :
A.Sanitary ware (excluding parts thereof )foruseincivil aircraft (a) 17 Free \ B. Other : \ || I.Sinks andwash basins andparts thereof ,ofstainless steel 17 5,1
II.Other 17 5,6
[73.39 ]
73.40 Other articles oriron orsteel :li A. Ofcast iron 14 4,1
B.Other .' 18 5,3
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions .

No L331/294 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 74
COPPER AND ARTICLES THEREOF
Notes
1.Forthepurposes ofheading No74.02 ,theexpression "master alloys "means alloys (except copper phosphide
(phosphor copper )containing more than 8%byweight ofphosphorus )containing with other alloy elements more
than 10%byweight ofcopper ,notusefully malleable andcommonly used asrawmaterial inthemanufacture of
other alloys orasde-oxidants ,de-sulphurising agents orforsimilar uses inthemetallurgy ofnon-ferrous metals .
(Copper phosphide (phosphor copper )containing more than 8%byweight ofphosphorus falls within heading
No28.55 andnotwithin thisChapter .)
2.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No74.03 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No74.03 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding one-tenth ofthewidth .Also cast or
sintered products ,ofthesame forms anddimensions ,which have been subsequently worked after production
(otherwise than bysimple trimming orde-scaling ),provided thatthey have notthereby assumed thecharacter of
articles orofproducts falling within other headings .
Wire-bars andbillets with their ends tapered orotherwise worked simply tofacilitate their entry intomachines
forconverting them into ,forexample ,wire rodortubes ,arehowever tobetaken tobeunwrought copper of
heading No74.01 .
(c)Wrought plates ,sheets andstrip (heading No74.04 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm ,andofwhich thethickness exceeds 0,15 mm butdoes notexceed one-tenth ofthewidth .
Heading No74.04 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharacter of
articles orofproducts falling within other headings .
3.Heading No74.07 istobetaken toapply ,inter alia,totubes ,pipes andhollow bars which have been polished or
coated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,waisted ,cone-shaped or
finned .Heading No74.08 istobetaken toapply ,inter alia,totube andpipe fittings which have been similarly
treated .I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
74.01 Copper matte ;unwrought copper (refined ornot);copper waste andscrap ... Free Free
74.02 Master alloys Free Free

9.12.85Official Journal oftheEuropean Communities No L331/295ll Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
74.03 Wrought bars ,rods ,angles ,shapes andsections ,ofcopper ;copper wire :
A.Ofcopper alloys containing more than 10%byweight ofnickel 9 5
B.Other 10 6
74.04 Wrought plates ,sheets andstrip ,ofcopper :
A.Ofcopper alloys containing more than 10%byweight ofnickel 10 6,5
B.Other 10 6
74.05 Copper foil (whether ornotembossed ,cuttoshape ,perforated ,coated ,printed ,
orbacked with paper orother reinforcing material ),ofathickness (excluding any
backing )notexceeding 0,15 mm :
A.Ofcopper alloys containing more than 10%byweight ofnickel
B.Other10
126,5 ..
6,5
74.06 Copper powders andflakes :li A.Ofcopper alloys containing more than 10%byweight ofnickel 2 0,5l.'l B.Other : IIll I.Lamellar powders andflakes 14 6,2
II.Other 3 1,4
74.07 Tubes andpipes andblanks therefor ,ofcopper ;hollow bars ofcopper 13 6
74.08 Tube and pipe fittings (forexample ,joints ,elbows ,sockets and flanges ),of
copper :li A.Ofcopper alloys containing more than 10%byweight ofnickel 13 5
B.Other 15 6,5
[74.09 ]
74.10.Stranded wire ,cables ,cordage ,ropes ,plaited bands andthelike,ofcopper wire ,
butexcluding insulated electric wires andcables :Il A.Ofcopper alloys containing more than 10%byweight ofnickel 16 6,5
B.Other 13 6,5
74.11 Gauze ,cloth ,grill,netting ,fencing ,reinforcing fabric and similar materials
(including endless bands ),ofcopper wire ;expanded metal ,ofcopper . 12 6,5
[74.12 ]•
[74.13 ]

No L331/296 Official Journal oftheEuropean Communities 9.12.85I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
[74.14 ]
74.15 Nails ,tacks ,staples ,hook-nails ,spiked cramps ,studs ,spikes anddrawing pins ,
ofcopper ,orofironorsteelwith heads ofcopper ;bolts andnuts (including bolt
ends and screw studs ),whether ornotthreaded ortapped ,screws (including
screw hooks andscrew rings ),rivets ,cotters ,cotter-pins andsimilar articles ,of
copper ;washers (including spring washers )ofcopper :
A.Nails ,tacks ,staples ,hook-nails ,spiked cramps ,studs ,spikes anddrawing
13 6,5
B.Screws ,nuts ,rivets andwashers ,turned from bars ,rods ,angles ,shapes ,•
sections orwire ,ofsolid section ,ofashank thickness orhole diameter not
exceeding 6mm 14 3,5I C. Other : I I.Ofcopper alloys containing more than 10%byweight ofnickel .... 13 3,8
II.Other 14 4,9
74.16 Springs ,ofcopper :
A.Ofcopper alloys containing more than 10%byweight ofnickel 16 6,5
B. Other 17 6,5
74.17 Cooking and heating apparatus ofakind used fordomestic purposes ,not
electrically operated ,andparts thereof ,ofcopper :
A.Liquid fuelpressure stoves andparts thereof 15 6,5
B. Other 15 6,5
74.18 Other articles ofakind commonly used fordomestic purposes ,sanitary ware for
indoor use,andparts ofsuch articles andware ,ofcopper 17 4,9
74.19 Other articles ofcopper
/18 4,9

9.12.85 Official Journal oftheEuropean Communities No L331/297
CHAPTER 75
NICKEL AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No75.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No75.02 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding one-tenth ofthewidth .Also cast or
sintered products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise than
bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No75.03 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm ,andofwhich thethickness does notexceed one-tenth ofthewidth .
Heading No75.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharacter of
articles orofproducts falling within other headings .
2.Heading No75.04 istobetaken toapply ,inter alia,totubes ,pipes ,hollow bars andtube andpipe fittings which
have been polished orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,
waisted ,cone-shaped orfinned .
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
75.01 Nickel mattes ,nickel speiss andother intermediate products ofnickel metallurgy ;
unwrought nickel (excluding electro-plating anodes );nickel waste andscrap -.. Free Free
75.02 Wrought bars ,rods ,angles ,shapes andsections ,ofnickel ;nickel wire 9 4'4
75.03 Wrought plates ,sheets and strip ,ofnickel ;nickel foil;nickel powders and
flakes :
A.Plates ,sheets ,strip and foil .. 10 4,9
B. Powders and flakes 2 0,5

No L331/298 Official Journal oftheEuropean Communities 9.12.85\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
75.04 Tubes andpipes andblanks therefor ,ofnickel ;hollow bars,andtube andpipe
fittings (forexample ,joints ,elbows ,sockets andflanges ),ofnickel :
A.Tubes andpipes andblanks therefor ;hollow bars 12 5,3
B.Tube andpipe fittings 13 3,8
75.05 Electro-plating anodes ,ofnickel ,wrought orunwrought ,including those
produced byelectrolysis : I
A.Notprepared beyond casting 5 3,2
B.Other 8 3,8
75.06 Other articles ofnickel :
A.Nails ,tacks ,staples ,hook-nails ,spiked cramps ,studs ,spikes andthelike;
bolts ,nuts ,screws andsimilar articles ;washers andspring washers :
I.Screws ,nuts ,rivets andwashers ,turned from bars ,rods ,angles ,shapes ,
sections orwire ,ofsolid section ,ofashank thickness orhole diameter
notexceeding 6mm 13 3,5liII.Other 13 3,8
B. Other 16 4,6

9.12.85 Official Journal oftheEuropean Communities No L331/299
CHAPTER 76
ALUMINIUM AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No76.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No76.02 ):
Rolled ,extruded ,drawn offorged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding one-tenth ofthewidth .Also castor
sintered products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise than
bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No76.03 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm ,andofwhich thethickness exceeds 0,20 mmbutdoes notexceed one-tenth ofthewidth .
Heading No76.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharacter of
articles orofproducts falling within other headings .
2.Heading No76.06 istobetaken toapply ,inter alia,totubes ,pipes andhollow bars which have been polished or
coated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,waisted ,cone-shaped or
finned .Heading No76.07 istobetaken toapply ,inter alia,totube andpipe fittings which have been similarly
treated .
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
76.01 Unwrought aluminium ;aluminium waste andscrap :I
A.Unwrought 10 6
B.Waste andscrap : l|| I.Waste : \I
a)Turnings ,shavings ,chips ,milling waste ,sawdust andfilings ;waste
ofcoloured ,coated orbonded sheets and foil,ofathickness
(excluding anybacking )of0,20 mmorless Free 2,2
b)Other (including factory rejects ) 5 3,2
II.Scrap Free Free

No L331/300 Official Journal oftheEuropean Communities9.12.85Il Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
76.02 Wrought bars,rods ,angles ,shapes and sections ,ofaluminium ;aluminium
15 10
76.03 Wrought plates ,sheets andstrip ,ofaluminium 15 10
76.04 Aluminium foil (whether ornotembossed ,cuttoshape ,perforated ,coated ,
printed ,orbacked with paper orother reinforcing material ),ofathickness
(excluding anybacking )notexceeding 0,20 mm 17 ■ 10
76.05 Aluminium powders andflakes :Il A.Lamellar powders andflakes 21 6,3
B.Other 10 5,3 .
76.06 Tubes andpipes andblanks therefor ,ofaluminium ;hollow bars ofaluminium :'
A.Tubes and pipes ,with attached fittings ,suitable forconducting gases or
liquids ,foruseincivil aircraft (a) 19 Free
B.Other 19 10
76.07 Tube and pipe fittings (forexample ,joints ,elbows ,sockets and flanges ),of
aluminium 20 7
76.08 Structures andparts ofstructures (forexample ,hangars andother buildings ,
bridges and bridge-sections ,towers ,lattice masts ,roofs ,roofing frameworks ,
door and window frames ,balustrades ,pillars and columns ),ofaluminium ;
plates ,rods ,angles ,shapes ,sections ,tubes and thelike,prepared forusein
structures ,ofaluminium 19 7
76.09 Reservoirs ,tanks ,vats and similar containers ,forany material (other than
compressed orliquefied gas),ofaluminium ,ofacapacity exceeding 300 litres ,
whether ornotlined orheat-insulated ,butnotfitted with mechanical orthermal
equipment 19 7 -
76.10 Casks ,drums ,cans ,boxes andsimilar containers (including rigid andcollapsible
tubular containers ),ofaluminium ,ofadescription commonly used forthe
conveyance orpacking ofgoods :ll A.Rigid andcollapsible tubular containers 19 7
B.Other . 19 7
76.11 Containers ,ofaluminium ,forcompressed orliquefied gas 21 7
76.12 Stranded wire ,cables ,cordage ,ropes ,plaited bands andthelike,ofaluminium
wire ,butexcluding insulated electric wires andcables 19 7
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

9.12.85Official Journal oftheEuropean Communities No L331/301llll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
[76.13 ]
.
[76.14 ]
76.15 Articles ofakind commonly used fordomestic purposes ,sanitary ware forindoor
use,andparts ofsuch articles andware ,ofaluminium 20 7
76.16 Other articles ofaluminium :IA.Cops ,pirns ,bobbins and similar supports forthespinning and weaving
industries 12 7IB.Spools ,reels andsimilar supports forphotographic andcinematographic film
orfortapes ,films andthelikefalling within heading No92.12 16 7IC.Nails ,tacks ,staples ,hook-nails ,spiked cramps ,spikes andthelike;bolts ,
nuts ,screws andsimilar articles ;washers andspring washers :l
I.Screws ,nuts ,rivets andwashers ,turned from bars ,rods ,angles ,shapes ,
sections orwire ,ofsolid section ,ofashank thickness orhole diameter
notexceeding 6mm
II.Other •16
167
1ID.Other ... 19 1

No L331/302 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 77
MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF
llII Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
77.01 Unwrought magnesium ;magnesium waste (excluding shavings ofuniform size )
andscrap :ll A.Unwrought 10 5,3
B.Waste andscrap :
I.Waste [
II.Scrap5
Free3,5
Free
77.02 Wrought bars ,rods ,angles ,shapes andsections ,ofmagnesium ;magnesium wire ;
wrought plates ,sheets andstrip ,ofmagnesium ;magnesium foil;raspings and
shavings ofuniform size,powders andflakes ,ofmagnesium ;tubes andpipes and
blanks therefor ,ofmagnesium ;hollow bars ofmagnesium ;other articles of
magnesium 14 5,3
[77.03 ]
77.04 Beryllium ,unwrought orwrought ,andarticles ofberyllium :
A.Unwrought ;waste andscrap
B.Wrought beryllium andarticles ofberyllium3
81.X
3,8 1

9.12.85 Official Journal oftheEuropean Communities No L331/303
CHAPTER 78
LEAD AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No78.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No78.02 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding one-tenth ofthewidth .Also cast or
sintered products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise than
bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No78.03 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm ,ofwhich thethickness does notexceed one-tenth ofthewidth ,andwhich areofaweight exceeding
1,7kg/m2.
Heading No78.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided thatthey donotthereby assume thecharacter of
articles o'rofproducts falling within other headings .
2.Heading No78.05 istobetaken toapply ,inter alia,totubes ,pipes ,hollow bars andtube andpipe fittings which
have been polished orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,
waisted ,cone-shaped orfinned .llIl Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
78.01 Unwrought lead (including argentiferous lead);lead waste andscrap :
A.Unwrought :II.Forrefining ,containing 0,02 %ormore byweight ofsilver (bullion
lead )(a).. 4,5 (b) Free
II.Other 4,5
subject
toamin.
of1,1ECU
per100kg
netweight3,5
IB.Waste andscrap Free Free
78.02 Wrought bars,rods ,angles ,shapes :andsections ,oflead ;lead wire 10 8
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)The rateofduty isreduced to2%.

No L331/304Official Journal oftheEuropean Communities9.12.85|||| Rate ofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
78.03 Wrought plates ,sheets andstrip ,oflead 10 8
78.04 Lead foil (whether ornotembossed ,cuttoshape ,perforated ,coated ,printed ,or
backed with paper orother reinforcing material ),ofaweight (excluding any
backing )notexceeding 1,7kg/m2;lead powders andflakes :
A.Lead foil :
I.Backed
II.Other15
108
8
B.Lead powders andflakes
J5 2,2
78.05 Tubes and pipes and blanks therefor ,oflead ;hollow bars ,andtube andpipe
fittings (forexample ,joints ,elbows ,sockets ,flanges andS-bends ),oflead .. 13 9
78.06 Other articles oflead :
A.Containers with ananti-radiation lead covering ,forthetransport orstorage
ofradio-active materials (EURATOM )
B.Other12
176
8

9.12.85 No L331/305 Official Journal oftheEuropean Communities
CHAPTER 79
ZINC AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No79.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No79.02 ):
Rolled ,extruded ordrawn products ofsolid section ,ofwhich themaximum cross-sectional dimension exceeds
6mm andwhich ,ifthey areflat,have athickness exceeding one-tenth ofthewidth .Also cast orsintered
products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise than bysimple
trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No79.03 ):
Flat-surfaced ,wrought products (coiled ornot),ofwhich themaximum cross-sectional dimension exceeds
6mm ,andofwhich thethickness does notexceed one-tenth ofthewidth .
Heading No79.03 istobetaken toapply ,inter alia,tosuch products ,whether ornotcuttoshape ,perforated ,
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharacter of
articles orofproducts falling within other headings .
2.Heading No79.04 istobetaken toapply ,inter alia,totubes ,pipes ,hollow bars andtube andpipe fittings which
have been polished orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,
waisted ,cone-shaped orfinned .IIl Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
79.01 Unwrought zinc ;zinc waste andscrap :
A.Unwrought
B.Waste andscrap4,5
subject to
amin.
of1,1ECU
per100 kg
netweight
Free3,5
Free
79.02 Wrought bars ,rods ,angles ,shapes andsections ,ofzinc ;zincwire 10 8
79.03 Wrought plates ,sheets andstrip ,ofzinc ;zinc foil;zincpowders andflakes :
A.Plates ,sheets ,strip and foil
B.Powders (including dust )andflakes10
78
4,4

No L331/306 Official Journal oftheEuropean Communities 9.12.85|| Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
79.04 Tubes and pipes andblanks therefor ,ofzinc ;hollow bars ,andtube and pipe
fittings (forexample ,joints ,elbows ,sockets andflanges ),ofzinc 14 8
[79.05 ]
i
79.06 Other articles ofzinc : \
A.Gutters ,roof capping ,skylight frames and other fabricated building
components 14 7
B. Other 16 7

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/307
CHAPTER 80
TIN AND ARTICLES THEREOF
Notes
1.InthisChapter thefollowing expressions have themeanings hereby assigned tothem :
(a)Wire (heading No80.02 ):
Rolled ,extruded ordrawn products ofsolid section ofanycross-sectional shape ,ofwhich nocross-sectional
dimension exceeds 6mm .
(b)Wrought bars ,rods ,angles ,shapes andsections (heading No80.02 ):
Rolled ,extruded ,drawn orforged products ofsolid section ,ofwhich themaximum cross-sectional dimension
exceeds 6mm andwhich ,ifthey areflat,have athickness exceeding one-tenth ofthewidth .Also cast or
sintered products ,ofthesame forms anddimensions ,which have been subsequently machined (otherwise than
bysimple trimming orde-scaling ).
(c)Wrought plates ,sheets andstrip (heading No80.03 ):
Flat-surfaced ,wrought products (coiled ornot)ofwhich themaximum cross-sectional dimension exceeds
6mm ,ofwhich thethickness does notexceed one-tenth ofthewidth ,andwhich areofaweight exceeding
1kg/m2.
Heading No80.03 istobetaken toapply ,inter alia ,tosuch products ,whether ornotcuttoshape ,perforated
corrugated ,ribbed ,channelled ,polished orcoated ,provided that they donotthereby assume thecharacter of
articles orofproducts falling within other headings .
2.Heading No80.05 istobetaken toapply ,inter alia,totubes ,pipes ,hollow bars andtube andpipe fittings which
have been polished orcoated ,orwhich have been shaped orworked ,such asbent ,coiled ,threaded ,drilled ,
waisted ,cone-shaped orfinned .
Il Rate ofduty
Heading
numberDescriptionAutonomous ■
%Conventional
%
1 2 3 4
80.01 Unwrought tin;tinwaste andscrap Free Free
80.02 Wrought bars ,rods ,angles ,shapes andsections ,oftin;tinwire : 8 3,2
80.03 Wrought plates ,sheets andstrip ,oftin 8 2,5

No L331/308 Official Journal oftheEuropean Communities9.12.85\| Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
80.04 Tinfoil (whether ornotembossed ,cuttoshape ,perforated ,coated ,printed ,or
backed with paper orother reinforcing material ),ofaweight (excluding any
backing )notexceeding 1kg/m2;tinpowders andflakes :
A.Foil :-
\\ I.Backed 12 4,4IIII.Other 10 3,8
B.Powders and flakes 7 2,9
80.05 Tubes and pipes andblanks therefor ,oftin;hollow bars ,and tube and pipe
fittings (forexample ,joints ,elbows ,sockets andflanges ),oftin:\ll A.Tubes andpipes andblanks therefor ;hollow bars 10 3,8
B.Tube *andpipe fittings 14 4.9
80.06 Other articles oftin «. 16 5,3

9.12.85Official Journal oftheEuropean Communities No L331/309
CHAPTER 81
OTHER BASE METALS EMPLOYED INMETALLURGY AND ARTICLES THEREOF
Note
Heading No81.04 istobetaken toapply only tothefollowing base metals :
bismuth ,cadmium ,cobalt ,chromium ,gallium ,germanium ,hafnium ,indium ,manganese ,niobium (columbium ),
rhenium ,antimony ,titanium ,thorium ,thallium ,uranium depleted inU235 ,vanadium ,zirconium .
The heading also covers cobalt mattes ,cobalt speiss and other intermediate products ofcobalt metallurgy ,and
cermets .\\ Rate ofduty •
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
81.01 Tungsten (wolfram ),unwrought orwrought ,andarticles thereof :
A.Unwrought (including bars notfurther prepared than sintered andpowders );
waste andscrap
B.Bars (other than bars notfurther prepared than sintered ),rods ,angles ,
shapes ,sections ,wire ,filaments ,plates ,sheets ,strip and foil ....
C. Other6
10
138
10
81.02 Molybdenum ,unwrought orwrought ,andarticles thereof :
A.Unwrought (including bars notfurther prepared than sintered andpowders );
waste andscrap :
I.Powders
II.Other
B.Bars (other than bars notfurther prepared than sintered ),rods ,angles ,
shapes ,sections ,wire ,filaments ,plates ,sheets ,strip and foil
C. Other
i6
6
10
135
8
10
81.03 Tantalum ,unwrought orwrought ,andarticles thereof .:
A.Unwrought (including bars notfurther prepared than sintered andpowders );
waste andscrap
B..Bars (other than bars notfurther prepared than sintered ),rods ,angles ,
shapes ,sections ,wire ,filaments ,plates ,sheets ,strip and foil
C. Other4
8
112,5
4,4
5,8
81.04 Other base metals ,unwrought orwrought ,and articles thereof ;cermets ,
unwrought orwrought ,andarticles thereof :
A. Bismuth :
I.Unwrought ;waste andscrap
II.Other
B. Cadmium :
I.Unwrought ;waste andscrap
II.OtherFree
9
5
9Free
3,5
4
6

NoL331/310 Official Journal oftheEuropean Communities 9.12.85II Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
81.04
(cont'd )C.Cobalt :
I.Unwrought ;waste andscrap
II.OtherFree
7Free
3,8
D.Chromium :
I.Unwrought ;waste andscrap :
a)Chromium alloys containing more than 10%byweight ofnickel .
b)Other
II.OtherFree
6
8Free
5
7
E.Germanium :
I.Unwrought ;waste andscrap
II.Other6
104,5
7
F.Hafnium (celtium ):
I.Unwrought ;waste andscrap
II.Other4
93,5
7,5
G.Manganese :
I.Unwrought ;waste andscrap ;.
II.Other7
104,5
6,5
H.Niobium (columbium ):
I.Unwrought ;waste andscrap
II.Other .6
105
9
IJ.Antimony :
I.Unwrought ;waste andscrap
II.Other,8
10 8
K.Titanium :
I.Unwrought ;waste andscrap 1
II.Other :
a)Tubes andpipes ,with attached fittings ,suitable forconducting gases
orliquids ,foruseincivil aircraft (a)
b)Other6
10
105
Free
L.Vanadium :
I.Unwrought ;waste andscrap "
II.Other4
92,2
5,1
M.Uranium depleted inU235
N.Thorium :
I.Unwrought ;waste andscrap (EURATOM )
II.Other :
a)Bars ,rods ,angles ,shapes andsections ,wire ,plates ,sheets ,strip and
foil(EURATOM )
b)Other (EURATOM )7
Free
Free
22,9
Free
1,4
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

9.12.85 Official Journal oftheEuropean Communities No L331/311ll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
81.04
(cont'd )0.Zirconium :
I.Unwrought ;waste andscrap
II.Other ;6
105
9
P.Rhenium :
I.Unwrought ;waste andscrap
II.Other6
105
9
Q.Gallium ;indium ;thallium :
I.Unwrought ;waste andscrap
II.Other4
102,2
3,8
R.Cermets :
I.Unwrought ;waste andscrap
II.Other.4
127,5 .
7,5

No L331/312 Official Journal oftheEuropean Communities 9.12.85
CHAPTER 82
TOOLS ,IMPLEMENTS ,CUTLERY ,SPOONS AND FORKS ,OFBASE METAL ;PARTS THEREOF
Notes
1.Apart from blow lamps ,portable forges ,grinding wheels with frameworks ,manicure andchiropody sets,and
goods classified inheadings Nos 82.07 and82.15 ,thepresent Chapter covers only articles with ablade ,working
edge ,working surface orother working part of:
(a)Base metal ;
(b)Metal carbides ;
(c)Precious orsemi-precious stones (natural ,synthetic orreconstructed )onasupport ofbase metal ;or
(d)Abrasive materials onasupport of ,base metal ,provided thatthearticles have cutting teeth ,flutes ,grooves ,or
thelike,ofbase metal ,which retain their identity andfunction after theapplication oftheabrasive .
2.Parts ofbase metal ofthearticles falling intheheadings ofthisChapter aretobeclassified with thearticles of
which they areparts ,except parts separately specified assuch andtool-holders forhand tools (heading No84.48 ).
However ,parts ofgeneral useasdefined in-Note 2toSection XVareinallcases excluded from thisChapter .
Cutting plates forelectric hair clippers aretobeclassified inheading No82.13 andblades andheads forelectric
shavers aretobeclassified inheading No82.11 .
3.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles if
they areofakind normally sold therewith ..Cases ,boxes and similar containers imported separately aretobe
classified under their appropriate headings .
|| Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
82.01 Hand tools ,thefollowing :spades ,shovels ,picks ,hoes ,forks andrakes ;axes ,bill
hooks andsimilar hewing tools ;scythes ,sickles ,hayknives ,grass shears ,timber
wedges andother tools ofakind used inagriculture ,horticulture orforestry .. 15 4,4
82.02 Saws (non-mechanical )andblades forhand ormachine saws (including toothless
saw blades ):
A.Saws (non-mechanical ):
I.Back saws ;rectangular-framed ripsaws
11.Other15
154,9
5,8
B. Saw blades :
I.Bandsaw blades
II.Chain saw blades .. ..
III.Other15 .
16
165,8
4
6,2

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/313Il\ Rate ofduty
'Heading
numberDescription .Autonomous
%Conventional
%
1 2 3 4
82.03 Hand tools ,thefollowing :pliers (including cutting pliers ),pincers ,tweezers ,
tinmen's snips ,bolt croppers and thelike;perforating punches ;pipe cutters ;
spanners andwrenches (butnotincluding tapwrenches );files andrasps :
A.Files andrasps
B.Other13
153.8
4.9
82.04 Hand tools ,including glaziers 'diamonds ,notfalling within anyother heading of
thisChapter ;blow lamps ,anvils ;vices andclamps ,other than accessories for,
andparts of,machine tools ;portable forges ;grinding wheels with frameworks
(hand orpedal operated ) 16 4,6
82.05 Interchangeable tools forhand tools ,formachine tools orforpower-operated
hand tools (forexample ,forpressing ,stamping ,drilling ,tapping ,threading ,
boring ,broaching ,milling ,cutting ,turning ,dressing ,morticing orscrew
driving ),including dies forwire drawing ,extrusion dies formetal ,and rock
drilling bitswith aworking part of:
A. Base metal
B.Metal carbides
C.Diamond oragglomerated diamond
D.Other materials12
13
9
124,6
4,6
5,1
4,4
82.06 Knives andcutting blades ,formachines orformechanical appliances 13 3,8
82.07 Tool-tips and plates ,sticks and thelikefortool-tips ,unmounted ,ofsintered
metal carbides (forexample ,carbides oftungsten ,molybdenum orvanadium ). 14 4,9
82.08 Coffee-mills ,mincers ,juice-extractors and other mechanical appliances ,ofa
weight notexceeding 10kgandofakind used fordomestic purposes inthe
preparation ,serving orconditioning offood ordrink 17 4,9
82.09 Knives with cutting blades ,serrated ornot (including pruning knives ),other than
knives falling within heading No82.06 ,andblades therefor :
A. Knives
B.Knife blades ...•17
17(a)
12
[82.10 ]
(a)SeeAnnex .

No L331/314 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescription Autonomous
'%Conventional
%
1 2 3 4
82.11
13
17
16
12
173.8
4'9
4.9 .
4,6
4,9
8
5,682.12 17Razors and razor blades (including razor blade blanks ,whether ornot in
strips ):
A. Razors :
I.Open blade
II.Other
B. Blades and cutters :
I.Safety razor blades
II.Other
C.Other parts
Scissors (including tailors 'shears ),andblades therefor
Other articles ofcutlery (forexample ,secateurs ,hair clippers ,butchers 'cleavers ,
paper knives );manicure andchiropody setsandappliances (including nail files )
Spoons ,forks ,fish-eaters ,butter knives ,ladles ,and similar kitchen or
tableware :
A. Ofstainless steel
B. Other
Handles ofbase metal forarticles falling within heading No82.09 ,82.13
or82.1482.13
16
82.14
19
1917
8
5,182.15
19

9.12.85 Official Journal oftheEuropean Communities No L331/315
CHAPTER 83
MISCELLANEOUS ARTICLES OF BASE METAL
Note
InthisChapter areference toparts ofarticles isinnocase tobetaken asapplying tocables ,chains ,nails ,bolts ,nuts ,
screws ,springs orother articles ofiron orsteel ofakind described inheading No .73.25 ,73.29 ,73.31 ,73.32 or
73.35 ,nortosimilar articles ofother base metals (Chapters 74to81inclusive ).||I Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
83.01 Locks and padlocks (key,combination orelectrically operated ),and parts
thereof ,ofbase metal ;frames incorporating locks ,forhandbags ,trunks orthe
like,and parts ofsuch frames ,ofbase metal ;keys foranyoftheforegoing
articles ,ofbase metal 17 5,6
83.02 Base metal fittings and mountings ofakind suitable forfurniture ,doors ,
staircases ,windows ,blinds ,coachwork ,saddlery ,trunks ,caskets andthelike
(including automatic door closers );base metal hat-racks ,hat-pegs ,brackets and
thelike : l
A.Fittings andmountings (including hinges andautomatic door closers ),foruse
incivil aircraft (a) 17 Free
B. Other 17 4,9
83.03 Armoured orreinforced safes ;strong-boxes ,strong-rooms ,strong-room linings
andstrong-room doors ,andcash anddeed boxes andthelike,ofbase metal . 17 5,6
83.04 Filing cabinets ,racks ,sorting boxes ,paper trays ,paper rests andsimilar office
equipment ,ofbase metal ,other than office furniture falling within heading
No94.03 16 5,3
83.05 Fittings forloose-leaf binders ,forfiles orforstationery books ,ofbase metal ;
letter clips ,paper clips ,staples ,indexing tags,andsimilar stationery goods ,of
base metal 19 5,1
83.06 Statuettes and other ornaments ofakind used indoors ,ofbase metal ;
photograph ,picture andsimilar frames ,ofbase metal ;mirrors ofbase metal :\\A. Statuettes and other ornaments ofakind used indoors 18 Free
B. Other 19 6
83.07 Lamps and lighting fittings ,ofbase metal ,and parts thereof ,ofbase metal
(excluding switches ,electric lamp holders ,electric lamps forvehicles ,electric .
battery ormagneto lamps ,andother articles falling within Chapter 85except
heading No85.22 ):
A.Foruseincivil aircraft (a)
B. Other 118
18Free -,
4,9
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions ..

No L331/316 Official Journal oftheEuropean Communities 9.12.85I Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
83.08 Flexible tubing andpiping ,ofbase metal :
A.With fittings attached ,foruseincivil aircraft (a)
B. Other17
17Free
4,9
83.09 Clasps ,frames with clasps forhandbags and thelike,buckles ,buckleclasps ,
hooks ,eyes ,eyelets ,and thelike,ofbase metal ,ofakind commonly used for
clothing ,travel goods ,handbags orother textile ,orleather goods ;tubular rivets
andbifurcated rivets ,ofbase metal ;beads andspangles ,ofbase metal 16 4,6
[83.10 ]
83.11 Bells andgongs ,non-electric ,ofbase metal ,andparts thereof ofbase metal .. 18 Free
[83.12 ]
83.13 Stoppers ,crown corks ,bottle caps ,capsules ,bung covers ,seals andplombs ,case
corner protectors andother packing accessories ,ofbase metal :
A.Capsules ofaluminiuqi orlead :
I.Capsules lofaluminium ofamaximum diameter of21mm ,with or
without aninternal rubber seal ,butnotcombined with other materials
II.Other
B. Other18
18
184,9
6,5
4,9
83.14 Sign-plates ,name-plates ,numbers ,letters andother signs ofbase metal 19 v 5,1
83.15 Wire ,rods ,tubes ,plates ,electrodes and similar products ,ofbase metal orof
metal carbides ,coated orcored with fluxmaterial ,ofakind used forsoldering ,
brazing ,welding ordeposition ofmetal orofmetal carbides ;wire androds ,of
agglomerated base metal powder ,used formetal spraying :
A.Welding electrodes cored with iron orsteel and coated with refractory
material ...
B. Other15
156,2
5,1
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions .

9.12.85 Official Journal oftheEuropean Communities No L331/317
SECTION XVI ..
MACHINERY AND MECHANICAL APPLIANCES ;
ELECTRICAL EQUIPMENT ;PARTS THEREOF
Notes
1.This Section does notcover :
(a)Transmission ,conveyor orelevator belts orbelting ,ofartificial plastic material ofChapter 39,orof
vulcanised rubber (heading No40.10 );orother articles ofakind used inmachinery ormechanical or
electrical appliances orforother industrial purposes ,ofunhardened vulcanised rubber (heading No40.14 );
(b)Articles ofleather orofcomposition leather (heading No42.04 )oroffurskin (heading No43.03 ),ofakind
used inmachinery ormechanical appliances orforother industrial purposes ;
(c)Bobbins ,spools ,cops ,cones ,cores ,reels andsimilar supports ,ofanymaterial (forexample ,Chapter 39,40,
44or48orSection XV);
(d)Perforated cards ofpaper orpaperboard forJacquard orsimilar machines ,falling within heading No
48.21 ;
(e)Transmission ,conveyor orelevator belts oftextile material (heading No59.16 )orother articles oftextile
material ofakind commonly used inmachinery orplant (heading No59.17 );
(f)Precious orsemi-precious stones (natural ,synthetic orreconstructed )ofheading No71.02 or71.03 ,or
articles wholly ofsuch stones ofheading No71.15 ;
(g)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(h)Endless belts ofmetal wire orstrip (Section XV);
(ij)Articles falling within Chapter 82or83;
(k)Vehicles ,aircraft ,vessels andassociated transport equipment ofSection XVII ;
(1)Articles falling within Chapter 90;
(m)Clocks ,watches andother articles falling within Chapter 91;
(n)Interchangeable tools ofheading No82.05 andbrushes ofakind used asparts ofmachines ofheading
N No96.01 ;similar interchangeable tools aretobeclassified according totheconstituent material oftheir
working part (forexample ,inChapter 40,42,43,45or59,orheading No68.04 or69.09 );or
(o)Articles falling within Chapter 97.
2.Subject toNote 1tothisSection ,Note 1toChapter 84andNote 1toChapter 85,parts ofmachines (notbeing
parts ofthearticles described inheadings Nos84.64 ,85.23 ,85.24 ,85.25 and85.27 )aretobeclassified according
tothefollowing rules :
(a)Goods ofakind described inanyoftheheadings ofChapters 84and85(other than headings Nos 84.65 and
85.28 )areinallcases tobeclassified intheir respective headings .
(b)Other parts ,ifsuitable forusesolely orprincipally with aparticular kind ofmachine ,orwith anumber of
machines falling within thesame heading (including amachine falling within heading No84.59 or85.22 )are
tobeclassified with themachines ofthat kind orinheading No84.38 ,84.48 or84.55 ,asappropriate .
However ,goods which areequally suitable foruseprincipally with thegoods ofheadings Nos 85.13 and85.15
aretobeclassified inheading No85.13 .
(c)Allother parts aretobeclassified inheading No84.65 or85.28 .

No L331/318 9.12.85 Official Journal oftheEuropean Communities
3.Unless theheadings otherwise require ,composite machines consisting oftwoormore machines fitted together to
form awhole andother machines adapted forthepurpose ofperforming twoormore complementary oralternative
functions aretobeclassified asifconsisting only ofthatcomponent orasbeing that machine which performs the
principal function .
4.Motors andtransmission ,conveyor orelevator belts ,formachinery orappliances towhich they arefitted ,orif
packed separately forconvenience oftransport ,which areclearly intended tobefitted toormounted onacommon
base with themachine orappliance with which they areimported ,aretobeclassified under thesame heading as
such machinery orappliances .Theweight ofsuch motors andtransmission ,conveyor orelevator belts istobe
included intheweights specified intheTariff .
5.Forthepurposes ofthese Notes ,theexpression "machine "means anymachine ,apparatus orappliance ofakind
falling within Section XVI .
Additional Notes
1.Tools necessary fortheassembly ormaintenance ofmachines aretobeclassified with those machines ifimported
with them .Interchangeable tools imported with machines arealso tobeclassified therewith iftheyform partofthe
normal equipment ofthemachines andarenormally sold with them .
2.Should theCustoms sorequire ,the;declarant shall produce ,insupport ofhisdeclaration ,anillustrated document
(forexample ,instructions ,prospectus ,apagefrom acatalogue ,aphotograph )giving thenormal description ofthe
machine ,itsusesandessential characteristics and,inrespect ofadisassembled machine ,anassembly plan andalist
ofthecontents ofthevarious packages .
3.Theprovisions ofGeneral Rule A2(a)arealsoapplicable ,attherequest ofthedeclarant andsubject toconditions
stipulated bythecompetent authorities ,tomachines imported insplit consignments .
4.Cases ,boxes andsimilar containers imported with articles ofthisSection aretobeclassified with such articles if
they areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .
5.Tractors coupled ,even bymeans ofspecial devices ,tomachines andmechanical appliances ofthisSection areinall
cases tobeclassified separately (heading No87.01 ).
CHAPTER 84
BOILERS ,MACHINERY AND MECHANICAL APPLIANCES ;PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Millstones ,grindstones andother articles falling within Chapter 68;
(b)Appliances andmachinery (forexample ,pumps )andparts thereof ,ofceramic material (Chapter 69);
(c)Laboratory glassware ofheading No70.17 ;machinery andappliances andparts thereof ,ofglass (heading
No70.20 or70.21 );
(d)Articles falling within heading No73.36 or73.37 andsimilar articles ofother base metals (Chapters 74to81);
or
(e)Tools forworking inthehand ofheading No85.05 orelectro-mechanical domestic appliances ofheading
No85.06

9.12.85 Official Journal oftheEuropean Communities No L331/319
2.Subject totheoperation ofNotes 3and4toSection XVI ,amachine orappliance which answers toadescription in
oneormore oftheheadings Nos 84.01 to84.21 andatthesame time toadescription inoneorother ofthe
headings Nos 84.22 to84.60 ,istobeclassified under theappropriate heading oftheformer group andnotthe
latter .
Heading No84.17 is,however ,tobetaken nottoapply to:
(a)Germination plant ,incubators andbrooders (heading No84.28 );
(b)Grain dampening machines (heading No84.29 );
(c)Diffusing apparatus forsugar juice extraction (heading No84.30 );
(d)Machinery fortheheat-treatment oftextile yarns ,fabrics ormade uptextile articles (heading No84.40 );or
(e)Machinery orplant ,designed foramechanical operation ,inwhich achange oftemperature ,even ifnecessary ,
issubsidiary .
Heading No84.19 istobetaken nottoapply to:
(a)Sewing machines forclosing bags orsimilar containers (heading No84.41 );or
(b)Office machinery ofheading No84.54 .
3.(A)Forthepurposes ofheading No84.53 ,theexpression "automatic data processing machines "means :
(a)Digital machines having storages capable ofstoring notonly theprocessing program orprograms andthe
data tobeprocessed butalso aprogram fortranslating theformal programming language inwhich the
programs arewritten intomachine language .These machines must have amain storage which isdirectly
accessible fortheexecution ofaprogram andwhich hasacapacity atleast sufficient tostore those parts of
theprocessing andtranslating programs andthedata immediately necessary forthecurrent processing
run .They must also beable themselves ,onthebasis oftheinstructions contained intheinitial program ,
tomodify ,bylogical decision ,itsexecution during theprocessing run;
(b)Analogue machines capable ofsimultating mathematical models and comprising atleast :analogue
elements ,control elements andprogramming elements ;
(c)Hybrid machines consisting ofeither adigital machine with analogue elements orananalogue machine
with digital elements .
(B)Automatic data processing machines may beintheform ofsystems consisting ofavariable number of
separately-housed units .Aunit ,istoberegarded asbeing apart ofthecomplete system ifitmeets allthe
following conditions :
(a)itisconnectable tothecentral processing unit either directly orthrough oneormore other units ;
(b)itisspecifically designed aspart ofsuch asystem (itmust ,inparticular ,unless itisapower supply unit ,
beable toaccept ordeliver data inaform (code orsignals )which canbeused bythesystem ).
Such units imported separately arealsotobeclassified inheading No84.53 .
4.Heading No84.62 istobetaken toapply ,inter alia,topolished steel balls ,themaximum andminimum diameters
ofwhich donotdiffer from thenominal diameter bymore than 1%orbymore than 0,05 mm ,whichever is
less .
Other steel balls aretobeclassified under heading No73.40 .

No L331/320 Official Journal oftheEuropean Communities9.12.85
5.Amachine which isused formore than onepurpose is,forthepurposes ofclassification ,tobetreated asifits
principal purpose were itssolepurpose .
Subject toNote 2tothisChapter andNote 3toSection XVI ,amachine whose principal purpose isnotdescribed in
anyheading orforwhich noonepurpose istheprincipal purpose ,is,unless thecontext otherwise requires ,tobe
classified inheading No84.59 .Heading No84.59 isalsotobetaken tocover machines formaking rope orcable
(forexample ,stranding ,twisting orcabling machines )from metal wire ,textile yarn oranyother material orfrom a
combination ofsuch materials .
Additional Notes
1.Forthepurposes ofsubheading 84.06 A,theexpression "aircraft engines "shall apply only toengines designed for
fitting with anairscrew orrotor .
2.Forthepurposes ofsubheading 84.45 CVIa),theexpression "micrometric adjusting system "shall mean anydevice
allowing thedetermination orsetting toatleast 1/100th (0,01 )mmofthemovement ofanimportant element ofa
machine ,such asthetable ,thespindle ,orthegrinding head .
3.Forthepurposes ofsubheading 84.45 CVII,theexpression "jigboring machines "shall betaken toapply only to
machine-tools which :
(a)Carry outoneormore machining operations onthecoordinate principle ;and
(b)Areofsuch precision thatanyerror inthetravel ofthework holder table andofthetoolholder does notexceed
0,005 mm .
4.(EURATOM )Theterm "nuclear reactors "(subheading 84.59 B)covers alltheapparatus andappliances inside the
area screened offbyabiological shield ,including ,where appropriate ,theshield itself ;italso includes apparatus
and appliances forming awhole with theparts contained inside thescreen (inter alia,control rods and their
operating mechanisms ,provided these form awhole with thecontrol rods orwith other parts inside thescreen ).
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
84.01 Steam andother vapour generating boilers (excluding central heating hotwater
boilers capable alsoofproducing lowpressure steam );super-heated water boilers 14 5,5
84.02 Auxiliary plant for use with boilers ofheading No 84.01 (forexample ,
economisers ,superheaters ,soot removers ,gas recoverers and the like);
condensers forvapour engines andpower units 14 5,5
84.03 Producer gasandwater gasgenerators ,with orwithout purifiers ;acetylene gas
generators (water process )andsimilar gasgenerators ,with orwithout purifiers 14 4,1
[84.04 ]

?.12.85 No L331/321 Official Journal oftheEuropean Communitiesll Rate ofduty
Heading
numberDescriptionAutonomous
% 'Conventional
%
1 2 3 4
84.05 Steam orother vapour power units ,whether ornotincorporating boilers .... 13 5
84.06 Internal combustion piston engines :
A.Aircraft engines asdefined inAdditional Note 1tothisChapter :
I.Foruseincivil aircraft (a)
II.Other ,ofapower of:
a)300 kWorless
b)More than 300 kW
B.Outboard motors ofacylinder capacity of:
I.325 cm 3orless
II.More than 325 cm 3
C.Other engines :
I.Spark ignition engines ofacylinder capacity of:
a)250 cm3orless :
1.Foruseincivil aircraft (a)
2.Other15(b )
15(b)
10(b )
18
18
22
22Free
4,4
3,2
10
7
Free
5,8
•b)More than 250 cm3:
1.Fortheindustrial assembly of:
Agricultural walking tractors ofsubheading 87.01 A,
Motor vehicles forthetransport ofpersons ,including vehicles
designed forthetransport ofboth passengers andgoods ,with a
seating capacity oflessthan 15,
Motor vehicles forthetransport ofgoods ormaterials ,with an
engine ofacylinder capacity oflessthan 2800cm3,
Special purpose motor vehicles ofheading No87.03 (c)
2.Other :
aa)Foruseincivil aircraft (a)
bb)Other18
18
184,9 .
Free
6,9
II.Compression ignition engines :
a)Marine propulsion engines (c)
b)Other :
1.Fortheindustrial assembly of:
Agricultural walking tractors ofsubheading 87.01 A,
Motor vehicles forthetransport ofpersons ,including vehicles
designed forthetransport ofboth passengers andgoods ,with a
seating capacity oflessthan 15,
Motor vehicles forthetransport ofgoods ormaterials ,with an
engine ofacylinder capacity oflessthan 2500cm3,
Special purpose motor vehicles ofheading No87.03 (c)
2.Other8
18
185,3 (d)
4,9
6,9
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .
(b)Duty temporarily suspended inrespect ofengines intended tobefitted inaircraft imported duty freeorbuilt within theCommunity .This suspension issubject tocompliance
with formalities andconditions tobedetermined bythecompetent authorities .
(c)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(d)SeeAnnex .

9.12.85 No L331/322 Official Journal oftheEuropean Communities
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
% .
1 2 3 4
84.06
(cont'd )D. Parts :
I.Of-engines foruseincivil aircraft (a)
II.Ofother engines :
a)Foraircraft '
b)Other12(b)
12(b )
l£Free
3.8
4.9
84.07 Hydraulic engines andmotors (including water wheels andwater turbines ):
A.Hydraulic engines and motors ,andparts thereof ,foruseincivil aircraft
(a)
B.Other hydraulic engines andmotors
C. Other15
15
15Free
6
6
84.08 Other engines andmotors :
A.Reaction engines :
I.Turbo-jets :
a)Foruseincivil aircraft (a)
b)Other ,developing athrust of:
1.24525 Norless
2.More than 24525 N
II.Other (forexample ,ram-jets ,pulse-jets ,rocket engines ):
a)Foruseincivil aircraft (a) ;
b)Other12(b )
12(b )
12(b )
12(b )
12 (b)Free
4,4
3,8
Free
4,4
B. Gas turbines :
I.Turbo-propellers :
a)Foruseincivil aircraft (a)
b)Other ,developing apower of:
1.1100 kWorless .
2.More than 1100 kW
II.Other :
a)Foruseincivil aircraft (a)
b)Other
C.Other engines andmotors :
I.Foruseincivil aircraft (a)
II.Other12(b )
15(b )
12(b )
14
14
14
14Free
5,1
3,8
Free
5,5
Free
7
D. Parts :
I.Foruseincivil aircraft (a)
II.Other :
a)Ofreaction engines orofturbo-propellers
b)Other14
12(b )
14Free
3,8
5,5
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreiliminary Provisions .
(b)Duty temporarily suspended inrespect ofengine parts ,engines andturbines intended tobefitted inaircraft imported duty freeorbuilt within theCommunity .This
suspension issubject tocompliance with formalities andconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/323ll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
84.09 Mechanically propelled road rollers 13 3,8
84.10 Pumps (including motor pumps andturbo pumps )(orliquids ,whether ornot
fitted with measuring devices ;liquid elevators ofbucket ,chain ,screw ,band and
similar kinds :
A.Delivery pumps fitted ,ordesigned tobefitted ,with ameasuring device .
B.Other pumps :
I.Foruseincivil aircraft (a)
II.Other :
a)Pumps
b)Parts
C.Liquid elevators ofbucket ,chain ,screw ,band andsimilar kinds15
12
12
12
144,6
Free
4
4
4,1
84.11 Airpumps ,vacuum pumps andairorgascompressors (including motor and
turbo pumps andcompressors ,andfree-piston generators forgasturbines );fans ,
blowers and thelike :
A.Pumps andcompressors :
I.Foruseincivil aircraft (a)
II.Other :
a)Pumps (hand orfoot operated )forinflating pneumatic tyres andthe
like
b)Other pumps andcompressors
c)Parts
B.Free-piston generators forgasturbines
C.Fans ,blowers andthelike :
I.Foruseincivil aircraft (a)
II.Other12
16
12
12
10
13
13Free
4,4
4,4
4,4
3,2
Free
4,6
84.12 Airconditioning machines ,self-contained ,comprising amotor-driven fanand
elements forchanging thetemperature andhumidity ofair:
A.Foruseincivil aircraft (a)
B. Other12
12Free
5,3
(a)•Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .

No L331/324 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
84.13 Furnace burners forliquid fuel (atomisers ),forpulverised solid fuelorforgas;
mechanical stokers ,mechanical grates ,mechanical ashdischargers and similar
appliances 14 4,1
84.14 Industrial andlaboratory furnaces andovens ,non-electric :
A.Specially designed fortheseparation ofirradiated nuclear fuels ,forthe
treatment ofradio-active waste orfortherecycling ofirradiated nuclear fuels
(EUR ATOM )
B. Other11
144,1
4,1
84.15 Refrigerators andrefrigerating equipment (electrical andother ):
A.Refrigerators andrefrigerating equipment (excluding parts thereof ),forusein
civil aircraft (a)
,B.Evaporators andcondensers ,excluding those fordomestic refrigerators ...
C. Other :
I.Refrigerators ofacapacity ofmore than 340litres
II.Other13
13
13
13Free
3
3
3,8
84.16 Calendering and similar rolling machines (other than metal-working and
metal-rolling machines andglass-working machines )andcylinders therefor ... 13
i3,8
84.17 Machinery ,plant andsimilar laboratory equipment ,whether ornotelectrically
heated ,forthetreatment ofmaterials byaprocess involving achange of
temperature such asheating ,cooking ,roasting ,distilling ,rectifying ,sterilising ,
pasteurising ,steaming ,drying ,evaporating ,vaporising ,condensing orcooling ,
notbeing machinery orplant ofakind used fordomestic purposes ;instantaneous
orstorage water heaters ,non-electrical :
A.Machinery andequipment forthemanufacture oftheproducts mentioned in
subheading 28.51 A(EURATOM )
B.Machinery andequipment specially designed fortheseparation ofirradiated
nuclear fuels ,forthetreatment ofradio-active waste orfortherecycling of
irradiated nuclear fuels (EURATOM )
C.Heat exchange units :
I.Foruseincivil aircraft (a)
II.Other
D.Percolators andother appliances formaking coffee andother hotdrinks :
I.Electrically heated
II.Other
E.Medical andsurgical sterilising apparatus :
I.Electrically heated
II.Other
F. Other :
I.Water heaters ,non-electric
II.Other11
11
11
11
18
12
17
14
15
144,1
4,1
Free
3.5
5.8
4,4
5.6
4.9
4,4
4,1
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

9.12.85 Official Journal oftheEuropean Communities No L331/325Il Rate ofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
84.18 Centrifuges :filtering and purifying machinery andapparatus (other than filter
tunnels ,milk strainers andthelike),forliquids orgases :
A.Fortheseparation ofuranium isotopes (EURATOM )
B.Specially designed fortheseparation ofirradiated nuclear fuels ,forthe
treatment ofradio-active waste orfortherecycling ofirradiated nuclear fuels
(EURATOM )..
C. Other :
I.Machinery and apparatus (excluding parts thereof ),foruse incivil
aircraft (a)
II.Other :
a)Centrifuges :
1.Clothes-dryers ,electrically operated ,each ofadry linen
capacity notexceeding 6kg
2.Other
b)Machinery and apparatus (other than centrifuges )forfiltering or
purifying liquids orgases5
11
15
18
13
153,5
4,1
Free
5.3
3,8
4.4
84.19 Machinery forcleaning ordrying bottles orother containers ;machinery for
filling ,closing ,sealing ,capsuling orlabelling bottles ,cans ,boxes ,bags orother
containers ;other packing orwrapping machinery ;machinery foraerating
beverages ;dish washing machines :
A.Dish washing machines ,electrically operated ,with orwithout provision for
drying :
I.Domestic dish washing machines •
II.Other
B.Other18
18
134,9
3,5
•3,5
84.20 Weighing machinery (excluding balances ofasensitivity of5egorbetter )
including weight-operated counting and checking machines ;weighing machine
weights ofallkinds 15 4,4
84.21 Mechanical appliances (whether ornothand operated )forprojecting ,dispersing
orspraying liquids orpowders ;fireextinguishers (charged ornot);spray guns
andsimilar appliances ;steam orsand blasting machines andsimilar jetprojecting
machines :
A.Fireextinguishers ,charged ornot (excluding parts thereof ),foruseincivil
aircraft (a)
B. Other12
12Free
4,4
84.22 Lifting ,handling ,loading orunloading machinery ,telphers andconveyors (for
example ,lifts,hoists ,winches ,cranes ,transporter cranes ,jacks ,pulley tackle ,
belt conveyors and teleferics ),notbeing machinery falling within heading No
84.23 :
A.Machines and apparatus (excluding parts thereof ),for use incivil
aircraft (a) 14 Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section 11,paragraph B,ofthePreliminary Provisions .

No L331/326 Official Journal oftheEuropean Communities9.12.85ll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 • 4
84.22
(cont'd )B.Other :
J..Machinery andmechanical appliances specially designed fordealing with
highly radio-active substances (EURATOM )
II.Self-propelled cranes onwheels ,notcapable ofrunning onrails
III.Rolling-mill machinery :roller tables forfeeding andremoving products ;
tilters andmanipulators foringots ,balls ,bars andslabs
IV.Other ' <8
14
14
143,2
5,8
5,6
4,1
84.23
/Excavating ,levelling ,tamping ,boring andextracting machinery ,stationary or
mobile ,forearth ,minerals orores (forexample ,mechanical shovels ,coal-cutters ,
excavators ,scrapers ,levellers and bulldozers );pile-drivers ;snow-ploughs ,not
self-propelled (including snow-plough attachments ):
A.Excavating ,levelling ,tamping ,boring andextracting machinery forearth ,
minerals orores :
I.Self-propelled ,track-laying orwheeled ,notcapable ofrunning onrails :
a)Scrapers
b)Other machinery
c)Parts
II.Other :
a)Boring andsinking machinery
b)Other
B.Pile-drivers ;snow-ploughs ,not self-propelled (including snow-plough
attachments )15
15
15
9
14
155,8
6,5
5.8
2.9
4,1
5,1
84.24 Agricultural andhorticultural machinery forsoilpreparation orcultivation (for
example ,ploughs ,harrows ,cultivators -,seed andfertiliser distributors );lawn and
sports ground rollers 11 3,5
84.25 Harvesting and threshing machinery :straw and fodder presses :hayorgrass
mowers :winnowing andsimilar cleaning machines forseed ,grain orleguminous
vegetables andegg-grading andother grading machines foragricultural produce
(other than those ofakind used inthebread grain milling industry falling within
heading No84.29 ) '11 3,5
84.26 Dairy machinery (including milking machines ) 11 4,1
84.27 Presses ,crushers arid other machinery ,ofakind used inwine-making ,
cider-making ,fruit juice preparation orthelike 12 4
84.28 Other agricultural ,horticultural ,poultry-keeping and bee-keeping machinery ;
germination plant fitted with mechanical orthermal equipment ;poultry
incubators and brooders ■ 12 3,8
84.29 Machinery ofakind used inthebread grain milling industry ,and other
machinery (other than farm type machinery )fortheworking ofcereals ordried
leguminous vegetables.13 4,6

9.12.85Official Journal oftheEuropean CommunitiesNo L331/327Il Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
84.30 Machinery ,notfalling within anyother heading ofthisChapter ,ofakind used in
the following food ordrink industries :bakery ,confectionery ,chocolate
manufacture ,macaroni ,ravioli orsimilar cereal food manufacture ,the
preparation ofmeat ,fish,fruit orvegetables (including mincing orslicing
machines ),sugar manufacture orbrewing 13 3,8
84.31 Machinery formaking orfinishing cellulosic pulp ,paper orpaperboard :
A.For .making paper orpaperboard 12 3,8IlB.Other 14 4,1
84.32 Book-binding machinery ,including book-sewing machines 11 3,5
84.33 Paper orpaperboard cutting machines ofallkinds ;other machinery formaking
uppaper pulp ,paper orpaperboard 13 3,8
84.34 Machinery ,apparatus and accessories for type-founding ortype-setting ;
machinery ,other than themachine-tools ofheading No84.45 ,84.46 or84.47 ,
forpreparing orworking printing blocks ,plates orcylinders ;printing type ,
impressed flongs and matrices ,printing blocks ,plates and cylinders ;blocks ,
plates ,cylinders and lithographic stones ,prepared forprinting purposes (for
example ,planed ,grained orpolished ):
A.Type-founding ortype-setting machines :
I.For founding and setting (forexample ,linotypes ,monotypes ,inter­
types )
II.Other6
132,2
4,1
B.Blocks ,plates ,cylinders andother similar articles ,other than lithographic
stones 16 4,9
C.Other 14 4,1
84.35 Other printing machinery ;machines foruses ancillary toprinting :
A.Printing machinery :
I.Cylinder letterpress printing machines ,printing only onesideofthesheet
ateach pass :
a)Single-revolution machines
b)Two-revolution machines
II.Rotary presses ..:
III.Other12
10
11
113
3
3
.3||B.Machines foruses ancillary toprinting 13 3
84.36 Machines forextruding man-made textiles ;machines ofakind used for
processing natural orman-made textile fibres ;textile spinning and twisting
machines ;textile doubling ,throwing and reeling (including weft-winding )
machines 12 3,8
84.37 Weaving machines ,knitting machines and machines formaking gimped yarn ,
tulle ,lace,embroidery ,trimmings ,braid ornet;machines forpreparing yarns for
useonsuch machines ,including warping andwarp sizing machines :|| A.Weaving machines 11 3,5|| B.Knitting machines 13 4,4 ■
C.Machines formaking gimped yarn ,tulle ,lace ,embroidery ,trimmings ,braid
ornet 10 3,2
D.Machines forpreparing yarns foruseontheabove machines ,including
warping andwarp sizing machines 13 3,8

No L331/328 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
84.38 Auxiliary machinery forusewith machines ofheading No84.37 (forexample ,
dobbies ,jacquards ,automatic stop motions andshuttle changing mechanisms );
parts andaccessories suitable forusesolely orprincipally with themachines of
thepresent heading orwith machines falling within heading No84.36 or84.37
(forexample ,spindles and spindle flyers ,card clothing ,combs ,extruding
nipples ,shuttles ,healds andheald-lifters and hosiery needles ) 12 3,8
84.39 Machinery forthemanufacture orfinishing offeltinthepiece orinshapes ,
including felt-hat making machines andhat-making blocks 13 3,8
84.40 Machinery forwashing ,cleaning ,drying ,bleaching ,dyeing ,dressing ,finishing or
coating textile yarns ,fabrics ormade-up textile articles (including laundry and
dry-cleaning machinery );fabric folding ,reeling orcutting machines ;machines of
akind used inthemanufacture oflinoleum orother floor coverings forapplying
thepaste tothebase fabric ofother support ;machines ofatype used forprinting
arepetitive design ,repetitive words oroverall colour ontextiles ,leather ,
wallpaper ,wrapping paper ,linoleum orother materials ,andengraved oretched
plates ,blocks orrollers therefor :
A.Ironing machines andpresses ,electrically heated 16 4,6
B.Clothes-washing machines ,each ofadrylinen capacity notexceeding 6kg;
domestic wringers :
I.Electrically operated 19 5,1llII.Other 12 3,8
C.Other 13 3,8
84.41 Sewing machines ;furniture specially designed forsewing machines ;sewing
machine needles :
A.Sewing machines ;furniture specially designed forsewing machines :
I.Sewing machines (lock-stitch only ),with heads ofaweight notexceeding
16kgwithout motor or17kgincluding themotor ;sewing machine heads
(lock-stitch only ),ofaweight notexceeding 16kgwithout motor or
17kgincluding themotor :
a)Sewing machines having avalue (notincluding frames ,tables or
furniture )ofmore than 65ECU each 12 6|| b)Other 12 —
II.Other sewing machines andother sewing machine heads 12 4,4||III.Parts ;furniture specially ,designed forsewing machines 12 5,8
B.Sewing machine needles 14 4,9
84.42 Machinery (other than sewing machines )forpreparing ,tanning orworking hides ,
skins orleather (including boot andshoe machinery ) 13 4,1

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/329
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
1384.43
84.44
84.4511
13
11
11
8
8Converters ,ladles ,ingot moulds and casting machines ,ofakind used in
metallurgy and inmetal foundries
Rolling mills androlls therefor :
A.Rolling mills specially designed fortherecycling ofirradiated nuclear fuels
(EUR ATOM )
.B.Other
Machine-tools forworking metal ormetal carbides ,notbeing machines falling
within heading No84.49 or84.50 :
A.Specially designed fortherecycling ofirradiated nuclear fuels (forexample
sheathing ,unsheathing ,shaping ):
I.Automated bycoded information (EURATOM )
II.Other (EURATOM ) !
B.Machine-tools operating byelectro-erosion orother electrical processes ;
ultrasonic machine-tools :
I.Automated bycoded information
II.Other
C.Other machine-tools :
I.Lathes :
a)Automated bycoded information
b)Other
II.Boring machines :
a)Automated bycoded information
b)Other
III.Planing machines :
a)Automated bycoded information
b)Other
IV.Shaping machines ,sawing machines and cutting-off machines ,
broaching machines andslotting machines :
a)Automated bycoded information
b)Other
V.Milling machines anddrilling machines :
a)Automated bycoded information
b)Other
VI.Sharpening ,trimming ,grinding ,honing and lapping ,polishing or
finishing machines andsimilar machines operating bymeans ofgrinding
wheels ,abrasives orpolishing products :
a)Fitted with amicrometric adjusting system within the (meaning of
Additional Note 2tothisChapter :
1.Automated bycoded information
2.Other
b)Other :
1.Automated bycoded information
2.Other
VII .Jigboring machines :
a)Automated bycoded information \...
b)Other .10
10
8
8
8
83.8
4,1
4.9
6,5
4.1
4.4
2.5
5
4,9
4.4
3
5,3
4,9
3.8
2.2
5,5 .
5,3
5
4.9
2.5
2,2
3,8
2,26
6
12
12
10
10
4
4
6
6

No L331/330 Official Journal oftheEuropean Communities9.12.85||I Rate of.duty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.45
(cont'd )C.VIII .Gear-cutting machines :
a)Forcutting cylindrical gears :
1.Automated bycoded information
2.Other
b)Forcutting other gears :
1.Automated bycoded information
2.Other
IX.Presses ,other than those falling within subheadings 84.45 CXand C
XI:
a)Automated bycoded information
b)Other
X. Bending ,folding ,flattening ,shearing ,punching and notching
machines :
a)Automated bycoded information
b)Other
XI.Forging machines andstamping machines : '
a)Automated bycoded information
b)Other
XII .Other10
10
6
6
12
12
8
8
6
6
95.3
4,9
3.8
3^5
5,5
5
4
2,5
4.4
2.5
4.9
84.46 Machine-tools forworking stone ,ceramics ,concrete ,asbestos-cement and like
mineral materials orforworking glass inthecold ,other than machines falling
within heading No84.49 13 3,8
84.47 Machine-tools forworking wood ,cork ,bone ,ebonite (vulcanite ),hard artificial
plastic materials orother hard carving materials ,other than machines falling
within heading No84.49 11 5,8
84.48 Accessories andparts suitable forusesolely orprincipally with themachines
falling within headings Nos 84.45 to84.47 ,including work andtool holders ,
self-opening dieheads ,dividing heads andother appliances formachine-tools ;
toolholders foranytype oftoolormachine-tool forworking inthehand.... 8 2,9
84.49 Tools forworking inthe hand ,pneumatic orwith self-contained non­
electric motor • 13 3 '
84.50 Gas-operated welding ,brazing ,cutting andsurface tempering appliances 12 , 3,8
84.51 Typewriters ,other than typewriters incorporating calculating mechanisms ;
cheque-writing machines :
A.Typewriters
B.Cheque-writing machines16
134,6
3,8

9.12.85 Official Journal oftheEuropean CommunitiesNo L331/331
Il Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.52 Calculating machines ;accounting machines ,cash registers ,postage-franking
machines ,ticket-issuing machines and similar machines ,incorporating a
calculating device :
A.Electronic calculating machines 14 12IB.Other 12 4,1
84.53 Automatic data processing machines and units thereof :magnetic oroptical
readers ,machines fortranscribing data onto data media incoded form and
machines forprocessing such data ,notelsewhere specified orincluded :IA.Automatic data processing machines ,and units thereof ,foruse incivil
aircraft (a) 11 FreeIB.Other 11 4,9
84.54 Other office machines (forexample ,hectograph orstencil duplicating machines ,
addressing machines ,coin-sorting machines ,coin-counting and wrapping
machines ,pencil-sharpening machines ,perforating andstapling machines ):ll A.Addressing machines andaddress plate embossing machines 16 4,6IB.Other 15 4,4
84.55 Parts andaccessories (other than covers ,carrying cases andthelike )suitable for
usesolely orprincipally with machines ofakind falling within heading No84.51 ,
84.52 ,84.53 or84.54 :Il A.Address plates 18 4,9IB.Parts and accessories forelectronic calculating machines falling within
subheading 84.52 A14 6,3IC.Other 12 4
84.56 Machinery forsorting ,screening ,separating ,washing ,crushing ,grinding or
mixing earth ,stone ,oresorother mineral substances ,insolid (including powder
andpaste )form ;machinery foragglomerating ,moulding orshaping solid mineral
fuels ,ceramic paste ,unhardened cements ,plastering materials orother mineral
products inpowder orpaste form ;machines forforming foundry moulds of*
13 3
84.57 Glass-working machines (other than machines forworking glass inthecold );
machines forassembling electric filament anddischarge lamps andelectronic and
similar tubes and valves :•IA.Glass-working machines (other than machines forworking glass inthe
cold ) 11 3,5
B.Machines forassembling electric filament anddischarge lamps andelectronic
and similar tubes and valves 12 3,8
84.58 Automatic vending machines (forexample ,stamp ,cigarette ,chocolate andfood
machines ),notbeing games ofskill orchance13 3,8
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

No L331/332 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
84.59 Machines and mechanical appliances ,having individual functions ,notfalling
within anyother heading ofthisChapter :
A.For themanufacture oftheproducts mentioned insubheading 28.51 A
(EUR ATOM )
B.Nuclear reactors (EURATOM )
C.Specially designed fortherecycling ofirradiated nuclear fuels (forexample ,
sintering ofradio-active metal oxides ,sheathing )(EURATOM )
D.Rope orcable making machinery ,including electric wire andcable making
machines :
I.Stranding ,twisting ,cabling andsimilar machines andappliances
II.Other machines and appliances (for example ,reinforcing ,taping ,
insulating andthelikeforthepreparation ,coating ,finishing ofropes and
cables )
E.Other : v
I.The following goods ,foruseincivil aircraft (a):
Hydropneumatic spherical batteries ;
Mechanical actuators forthrust reversers ;
Toilet units ,specially designed ;
Airhumidifiers and dehumidifiers ;
Servo-mechanisms ,non-electric ;
Hydraulic servo-motors ,non-electric ;
Non-electric starter motors ;
Pneumatic starters forjetengines ;
Windscreen wipers ,non-electric ;
Propeller regulators ,non-electric
II.Other ...11
10
11
■12
14
15
154.1
6.2
4,1
3.8
4.9
Free
4*4
84.60 Moulding boxes formetal foundry ;moulds ofatype used formetal (other than
ingot moulds ),formetal carbides ,forglass ,formineral materials (forexample ,
ceramic pastes ,concrete orcement )orforrubber orartificial plastic materials .13 3,8
84161 Taps ,cocks ,valves andsimilar appliances ,forpipes ,boiler shells ,tanks ,vats
andthelike,including pressure reducing valves andthermostatically controlled
valves :
A.Pressure reducing valves
B.Other15
164,4
4,6
84.62 Ball,roller orneedle roller bearings 18 9
84.63 Transmission shafts ,cranks ,bearing housings ,plain shaft bearings ,gears and
gearing (including friction gears andgear-boxes andother variable speed gears ),
flywheels ,pulleys andpulley blocks ,clutches andshaft couplings :
A.Foruseincivil aircraft (a) 16 Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .

9.12.85 Official Journal oftheEuropean Communities No L331/333
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
84.63
(cont 'd)B.Other :
I.Housings forhall,roller orneedle roller bearings ,whether ornot
incorporating bearings
II.Other16
167
4,9
84.64 Gaskets and similar joints ofmetal sheeting combined with other material (for
example ,asbestos ,feltand paperboard )oroflaminated metal foil;sets or
assortments ofgaskets andsimilar joints ,dissimilar incomposition ,forengines ,
pipes ,tubes andthelike,putupinpouches ,envelopes orsimilar packings :
A.Foruseincivil aircraft (a)
B. Other14
14!
Free
4,1
84.65 Machinery parts ,notcontaining electrical connectors ,insulators ,coils ,contacts
orother electrical features and notfalling within anyother heading ofthis
Chapter :
A.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections orwire ,
ofsolid section ,thegreatest diameter ofwhich does notexceed 25mm ..
B. Other .15
153,5
4,4
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions .

No L331/334 Official Journal oftheEuropean Communities9.12.85
CHAPTER 85
ELECTRICAL MACHINERY AND EQUIPMENT ;PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Electrically warmed blankets ,bedpads ,foot-muffs andthelike;electrically warmed clothing ,footwear andear
pads andother electrically warmed articles worn onorabout theperson ;
(b)Articles ofglass ofheading No70.11 ;or
(c)Electrically heated furniture ofChapter 94.
2.Heading No85.01 istobetaken nottoapply togoods described inheading No85.08 ,85.09 or85.21 ,other than
metal tank mercury arcrectifiers which remain classified inheading No85.01 .
3.Heading No85.06 istobetaken toapply only tothefollowing electro-mechanical machines oftypes commonly
used fordomestic purposes :
(a)Vacuum cleaners ,floor polishers ,food grinders andmixers ,fruit juice extractors andfans ,ofanyweight ;
(b)Other machines provided theweight ofsuch other machines does notexceed 20kg.
Theheading does not,however ,apply todishwashing machines (heading No84.19 ),centrifugal andother clothes
washing machines (heading No84.18 or84.40 ),roller andother ironing machines (heading No84.16 or84.40 ),
sewing machines (heading No84.41 )ortoelectro-thermic appliances (heading No85.12 ).
4.Forthepurposes ofheading No85.19 ,"printed circuits "aretobetaken tobecircuits obtained byforming onan
insulating base ,byanyprinting process (forexample ,embossing ,plating-up ,etching )orbythe"film circuit "
technique ,conductor elements ,contacts orother printed components (forexample ,inductances ,resistors ,
capacitors )alone orinterconnected according toapre-established pattern ,other than elements which canproduce ,
rectify ,modulate oramplify anelectrical signal (forexample ,semi-conductor elements ).
The ..term "printed circuits "does notcover circuits combined with elements other than those obtained during the
printing process .Printed circuits may ,however ,befitted with non-printed connecting elements .
Thin -orthick-film circuits comprising passive andactive elements obtained during thesame technological process
aretobeclassified inheading No85.21 .
5.Forthepurposes ofheading No85.21 :
(A)"Diodes ,transistors andsimilar semi-conductor devices "aretobetaken tobethose devices theoperation of
which depends onvariations inresistivity ontheapplication ofanelectric field ;
(B)"Electronic microcircuits "aretobetaken tobe:
(a)Microassemblies ofthe"fagot "module ,moulded module ,micromodule andsimilar types ,consisting of
discrete ,active orboth active and passive miniaturised components which are combined ,and
interconnected ;
•(b)Monolithic integrated circuits inwhich thecircuit elements (diodes ,transistors ,resistors ,capacitors ,
interconnections ,etc.)arecreated inthemass (essentially )andonthesurface ofasemi-conductor material
(doped silicon ,forexample )andareinseparably associated ;

9.12.85 Official Journal oftheEuropean Communities No L331/335
(c)Hybrid integrated circuits inwhich passive andactive elements ,some obtained bythin-orthick-film technology
(resistors ,capacitors ,interconnections ,etc.),others bysemi-conductor technology (diodes ,transistors ,
monolithic integrated circuits ,etc.),arecombined ,toallintents andpurposes indivisibly ,onasingle insulating
substrate (glass ,ceramic ,etc.).These circuits may also include miniaturised discrete components .
Fortheclassification ofthearticles defined inthisNote ,heading No85.21 shall take precedence over anyother
heading intheTariff which might cover them byreference to,inparticular ,their function .
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
85.01 Electrical goods ofthefollowing descriptions :generators ,motors ,converters
(rotary orstatic ),transformers ,rectifiers andrectifying apparatus ,inductors :
A.The following goods ,foruseincivil aircraft (a):
Generators ,converters (rotary orstatic ),transformers ,rectifiers and
rectifying apparatus ,inductors ;
Electric motors ofanoutput ofnot less than 0,75 kW but less than
150 kW
B.Other machines andapparatus :
I.Generators ,motors ,(whether ornotequipped with speed reducing ,
changing orstep-up gear )androtary converters :
a)Synchronous motors ofanoutput ofnotmore than 18watts ....
b)Other
II.Transformers ,static converters ,rectifiers and rectifying apparatus ;
inductors
C. Parts12
14
12
16 .
15Free
'8,5
5
6,5
4,4
85.02 Electro-magnets ;permanent ,magnets and articles ofspecial materials for
permanent magnets ,being blanks ofsuch magnets ;electro-magnetic and
permanent magnet chucks ,clamps ,vices and similar work holders ;
electromagnetic clutches andcouplings ;electro-magnetic brakes ;electro-magnetic
lifting heads 15 4,4
85.03 Primary cells andprimary batteries 20 . 8,9
85.04 Electric accumulators :
A.Foruseincivil aircraft (a)
B. Other :
I.Lead-acid accumulators
II.Other accumulators
Ill Parts :
a)Wooden separators
b)Other20
20
17
10
17Free
6,2
5.1
3.2
5,6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .

No L331/336 Official Journal oftheEuropean Communities9.12.85l Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 34
85.05 Tools forworking inthehand ,with self-contained electric motor 14 4,5
85.06 Electro-mechanical domestic appliances ,with self-contained electric motor :
A.Vacuum cleaners andfloor polishers
B.Other19
194
5,1
85.07 Shavers andhair clippers ,with self-contained electric motor :
A.Shavers
B.Hair clippers13
14i
4,6
4,1
85.08 Electrical starting and ignition equipment forinternal combustion engines
(including ignition magnetos ,magneto-dynamos ,ignition coils ,starter motors ,
sparking plugs and glow plugs );generators (dynamos and alternators )and
cut-outs foruseinconjunction with such engines :
A.Foruseincivil aircraft ,excluding parts ofsuch goods (a)
B.Other :
1.Starter motors ,generators andcut-outs
II.Ignition magnetos ,including magneto-dynamos andmagnetic flywheels
III.Glow plugs
IV.Other18
14
18
21
20Free
5,6
4,9
6,3
5,8
85.09 Electrical lighting and signalling equipment and electrical windscreen wipers ,
defrosters anddemisters ,forcycles ormotor vehicles :
A.Lighting equipment ,other than equipment ofheading No85.08
B.Sound signalling equipment
C.Other17
14
154,9
5
5
85.10 Portable electric battery and magneto lamps ,other than lamps falling within
heading No85.09 :
A.Miners 'safety lamps
B.Other15
185.1
7.2
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .

9.12.85 Official Journal oftheEuropean Communities NoL331/337ll|| Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
85.11 Industrial andlaboratory electric furnaces ,ovens and induction and dielectric
heating equipment ;electric orlaser-operated welding ,brazing ,soldering or
cutting machines andapparatus :
A.Furnaces ,ovens ,induction anddielectric heating equipment :
I.Specially designed fortheseparation ofirradiated nuclear fuels ,forthe
treatment ofradio-active waste orfortherecycling ofirradiated nuclear
fuels (EUR ATOM )
II.Other
B.Electric orlaser-operated welding ,brazing ,soldering orcutting machines and
apparatus11
14
154,1
4,1
5,1
85.12 Electric instantaneous orstorage water heaters andimmersion heaters ;electric
soilheating apparatus andelectric space heating apparatus ;electric hairdressing
appliances (forexample ,hair dryers ,hair curlers ,curling tong heaters )and
electric smoothing irons ;electro-thermic domestic appliances ;electric heating
resistors ,other than those ofcarbon :
A.Electric instantaneous orstorage water heaters andimmersion heaters :
I.Foruseincivil aircraft ,excluding parts ofsuch goods (a)
II.Other
B.Electric soilheating apparatus andelectric space heating apparatus :
I.Foruseincivil aircraft ,excluding parts ofsuch goods (a)
II.Other
\
C.Electric hair dressing appliances (forexample ,hair dryers ,hair curlers ,
curling tong heaters ) N..
D.Electric smoothing irons
E.Electro-thermic domestic appliances :
I.Electric cooking stoves ,ranges ,ovens andfood warmers (excluding parts
thereof ),foruseincivil aircraft (a)
II.Other
F.Electric heating resistors•20
20
21
21
19
20
19
19
18Free
5,3
Free
5,6
6
6
Free
5,1
4,9
85.13 Electrical linetelephonic andtelegraphic apparatus (including such apparatus for
carrier-current linesystems ):
A.Apparatus forcarrier-current linesystems
B.Other16
154,6
7,5
85.14 Microphones and stands therefor ;loudspeakers ;audio-frequency electric
amplifiers :
A.Foruseincivil aircraft ,excluding parts ofsuch goods (a)
B.Other18
18Free
4,9
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .

No L331/338 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
85.15 Radiotelegraphic and radiotelephonic transmission and reception apparatus ;
radio-broadcasting and television transmission and reception apparatus
(including receivers incorporating sound recorders orreproducers )andtelevision
cameras ;radio navigational aidapparatus ,radar apparatus andradio remote
control apparatus :
A.Radiotelegraphic andradiotelephonic transmission andreception apparatus ;
radio-broadcasting and television transmission and reception apparatus
(including receivers incorporating sound recorders orreproducers )and
television cameras :
I.Transmitters :
a)Radiotelegraphic and radiotelephonic apparatus ,foruse incivil
aircraft (a)
b)Other
II.Transmitter-receivers :
a)Radiotelegraphic and radiotelephonic apparatus ,foruse incivil
aircraft (a) -.
b)Other
III.Receivers ,whether ornot incorporating sound recorders or
reproducers :
a)Radio receivers andradiotelegraphic andradiotelephonic apparatus ,
foruseincivil aircraft (a)
b)Other :
1.Pocket receivers forcalling orpaging ,.
2.Other
IV.Television cameras18
18
20
20
22
22
22
17Free
4,9
Free
6,5
Free
12
14
4,9
B.Other apparatus :
I.Foruseincivil aircraft (a)"
II.Other16
'16Free
6,2
C. Parts :
I.Assemblies andsub-assemblies consisting oftwoormore parts orpieces
fastened orjoined together ,forapparatus falling within subheading
85.15 BIand foruseincivil aircraft (a)
II.Other
a)Cabinets and cases :
1.Ofwood
2.Ofother materials
b)Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections
orwire ,ofsolid section ,thegreatest diameter ofwhich does not
exceed 25mm
c)Other22
16
20
22
22Free
4,6
5,3
5,8
7,2
85.16 Electric traffic control equipment forrailways ,roads orinland waterways and
equipment used forsimilar purposes inport installations orupon airfields .... 15 4,4
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

9.12.85 Official Journal oftheEuropean Communities No L331/339
Rate ofduty
Heading
numberDescription.Autonomous
%Conventional
%
1 2 3 .4
85.17 Electric sound orvisual signalling apparatus (such asbells ,sirens ,indicator
panels ,burglar and firealarms ),other than those ofheading No85.09 or
85.16 :
A.Foruseincivil aircraft ,excluding parts ofsuch goods (a)
B.Other15
15(b!Free
4,4 (c)
85.18 Electrical capacitors ,fixed orvariable :
A.Fixed capacitors ,other than electrolytic
B.Other17
174,9
7
85.19 Electrical apparatus formaking andbreaking electrical circuits ,fortheprotection
ofelectrical circuits ,orformaking connections toorinelectrical circuits (for
example ,switches ,relays ,fuses ,lightning arresters ,surge suppressors ,plugs ,
lampholders and junction boxes );resistors ,fixed orvariable (including
potentiometers ),other than heating resistors ;printed circuits ;switchboards
(other than telephone switchboards )andcontrol panels :
A.Electrical apparatus formaking and breaking electrical circuits ,forthe
protection ofelectrical circuits orformaking connections toorinelectrical
circuits
B.Resistors ,fixed orvariable (including potentiometers ),other than heating
resistors
C.Printed circuits
D.Switchboards andcontrol panels16
16
15
14 .4,6
5,3
6,2
4,1
85.20 Electric filament lamps and electric discharge lamps (including infra-red and
ultra-violet lamps );arclamps :
A.Filament lamps forlighting :
I.Sealed beam lamps foruseincivil aircraft (a)
II.Other ;
B.Other lamps
C.Parts15
15
18
15Free
6
4,9
5,1
85.21 Thermionic ,cold cathode andphoto-cathode valves andtubes (including vapour
orgasfilled valves and tubes ,cathode-ray tubes ,television camera tubes and
mercury arcrectifying valves and tubes );photocells ;mounted piezo-electric
crystals ;diodes ,transistors and similar semi-conductor devices ;light emitting
diodes ;electronic microcircuits :
A.Valves and tubes :
I.Rectifying valves andtubes
II.Television camera tubes ;image converter orintensifier tubes ;
photomultipliers
III.Cathode-ray tubes fortelevision sets20
17
195,3
4,9
15
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section 11,paragraph B,ofthePreliminary Provisions .
(b)Theautonomous duty applicable tosignalling apparatus against burglary ,fireandsimilar situations (excluding their components andparts ),originating intheUnited States
ofAmerica ,issetat9,7%.Itshall apply until 28February 1986 .
(c)Signalling apparatus against burglary ,fireandsimilar situations (excluding their components andparts ),originating intheUnited States ofAmerica ,does notreceive the
benefit ofthisconventional duty .This measure shall apply until 28February 1986 .

No L331/340 Official Journal oftheEuropean Communities 9.12.85
\ I\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
% '
1 2 3 4
85.21
(cont'd )A.IV.Phototubes (photoemissive cells );
V.Other
B.Photocells ,including photo-transistors
C.Mounted piezo-electric crystals
D.Diodes ,transistors andsimilar semi-conductor devices ;light emitting diodes ;
electronic microcircuits :
I.Wafers notyetcutintochips
II.Other
E.Parts :16
19
16
20
21
21
154,6
5,1
4,6
8
9
17
5,8
85.22 Electrical appliances and apparatus ,having individual functions ,notfalling
within anyother heading ofthisChapter :
A.For themanufacture oftheproducts mentioned insubheading 28.51 A
(EURATOM )
B.Specially designed fortheseparation ofirradiated nuclear fuels ,forthe
treatment ofradio-active waste orfortherecycling ofirradiated nuclear fuels
(EURATOM )
C. Other :
I.Flight recorders ,foruseincivil aircraft (a)
II.Other appliances andapparatus
III.Parts :
a)Assemblies and sub-assemblies consisting oftwo ormore parts or
pieces fastened orjoined together ,forflight recorders ,foruseincivil
aircraft (a)
b)Other11
11
13
13
.13
134,1
4,1
Free
7
Free
7
85.23 Insulated (including enamelled oranodised )electric wire ,cable ,bars,strip and
thelike (including co-axial cable ),whether ornotfitted with connectors :
A.Ignition wiring setsandwiring sets,foruseincivil aircraft (a)
B. Other17
17Free
6,5
85.24 Carbon brushes ,arc-lamp carbons ,battery carbons ,carbon electrodes andother
carbon articles ofakind used forelectrical purposes :
A.Electrodes forelectrolysis installations -<
B.Heating resistors ,other than those falling within heading No85.12
C. Other9
14
125,8
4,1
5,3
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .

9.12.85Official Journal oftheEuropean Communities No L331/341I Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
85.25 Insulators ofanymaterial :
A.Ofceramic materials
B.Ofartificial plastic materials orofglass fibre
C.Ofother materials19
19
1910
7,7
6,2
85.26 Insulating fittings forelectrical machines ,appliances orequipment ,being fittings
wholly ofinsulating material apart from any minor components ofmetal
incorporated during moulding solely forpurposes ofassembly ,butnotincluding
insulators falling within heading No85.25 :
A.Ofceramic materials orofglass
B.Ofhardened rubber orofbituminous materials ...
C.Ofartificial plastic materials ;
D.Ofother materials17
14
19
1610
4,9
7,5
6,2
Electrical conduit tubing and joints therefor ,ofbase metal lined with insulating 85.27
144,9material
85.28 Electrical parts ofmachinery andapparatus ,notbeing goods falling within anyof
thepreceding headings ofthisChapter 14 4,1

No L331/342Official Journal oftheEuropean Communities9.12.85
SECTION XVII
VEHICLES ,AIRCRAFT ,VESSELS
AND ASSOCIATED TRANSPORT EQUIPMENT
Notes
1.This Section does notcover articles falling within heading No97.01 ,97.03 or97.08 ,orbobsleighs ,tobogganis and
thelikefalling within heading No97.06 .
2.Throughout thisSection theexpressions "parts "and "parts andaccessories "aretobetaken nottoapply tothe
following articles whether ornotthey areidentifiable asforthegoods ofthisSection :
(a)Joints ,washers andthelike (classified according totheir constituent material orinheading No84.64 );
(b)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(c)Articles falling within Chapter 82(tools );
(d)Articles falling within heading No83.11 ;
(e)Machines andmechanical appliances andother articles falling within headings Nos 84.01 to84.59 ,84.61 or
84.62 andparts ofengines andmotors falling within heading No84.63 ;
(f)Electrical machinery andequipment (Chapter 85);
(g)Articles falling within Chapter 90;
(h)Clocks (Chapter 91);
(ij)Arms (Chapter 93);
(k)Brushes ofakind<used asparts ofvehicles (heading No96.01 ).
3.References inChapters 86to88toparts oraccessories aretobetaken nottoapply toparts oraccessories which are
notsuitable forusesolely orprincipally with thearticles ofthose Chapters .Apartoraccessory which answers toa
description intwo ormore oftheheadings ofthose Chapters istobeclassified under that heading which
corresponds totheprincipal useofthatpart oraccessory .
4.Flying machines specially constructed §othatthey canalsobeused asroad vehicles areclassified asflying machines .
Amphibious motor vehicles areclassified asmotor vehicles .
5.Air-cushion vehicles aretobeclassified within this Section with thevehicles towhich they aremost akin as
follows :
(a)InChapter 86ifdesigned totravel onaguide-track (hovertrains );
(b)InChapter 87ifdesigned totravel over land orover both land andwater ;
(c)InChapter 89ifdesigned totravel over water ,whether ornotabletoland onbeaches orlanding-stages oralso
able totravel over ice.
Parts andaccessories ofair-cushion vehicles aretobeclassified inthesame way asthose ofvehicles falling within
theheading inwhich theair-cushion vehicles areclassified under theabove provisions .

9.12.85Official Journal oftheEuropean CommunitiesNo L331/343
Hovertrain track fixtures andfittings arctobeclassified asrailway track fixtures andfittings ,andtraffic control
equipment forhovertrain transport systems astraffic control equipment forrailways .
Additional Notes
1.Subject totheprovisions ofAdditional Note 3toChapter 89,tools andarticles necessary forthemaintenance or
repair ofvehicles ,aircraft orvessels aretobeclassified with those vehicles ,aircraft orvessels ifimported with
them .Other accessories imported with vehicles ,aircraft orvessels arealso tobeclassified therewith iftheyform
partofthenormal equipment ofthevehicles ,aircraft orvessels andarenormally sold with them .
2.Theprovisions ofGeneral Rule A2(a)arealsoapplicable ,attherequest ofthedeclarant andsubject toconditions
stipulated bythecompetent authorities ,togoods falling within headings Nos 86.10 ,88.05 ,89.03 and89.05
imported insplit consignments .
CHAPTER 86
RAILWAY AND TRAMWAY LOCOMOTIVES ,ROLLING-STOCK AND PARTS THEREOF ;RAILWAY
AND TRAMWAY TRACK FIXTURES AND FITTINGS ;
TRAFFIC SIGNALLING EQUIPMENT OFALL KINDS (NOT ELECTRICALLY POWERED )
Notes
1.This Chapter does notcover :
(a)Railway ortramway sleepers ofwood orofconcrete ,orconcrete guide-track sections forhovertrains (heading
No44.07 or68.11 );
(b)Railway ortramway track construction material ofironorsteel falling within heading No73.16 ;or
(c)Electrically powered signalling apparatus falling within heading No85.16 .
2.Heading No86.09 istobetaken toapply ,inter alia,to: )
(a)Axles ,wheels ,metal tyres ,hoops andhubs andother parts ofwheels ;
(b)Frames ,underframes andbogies ;
(c)Axle boxes ;brake gear ;
(d)Buffers forrolling-stock ;coupling gear andcorridor connections ;
(e)Coachwork .
3.Subject totheprovisions ofNote 1above ,heading No86.10 istobetaken toapply ,inter alia,to:
(a)Assembled track ,turntables ,platform buffers ,loading gauges ;
(b)Semaphores ,mechanical signal discs ,level crossing control gear ,signal andpoint controls ,whether ornotthey
arefitted forelectric lighting .

No L331/344 Official Journal oftheEuropean Communities9.12.85
IIll Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
[86.01 ]
86.02 Electric raillocomotives ,battery operated orpowered from anexternal source of
electricity 14 4,9
86.03 Other raillocomotives ;tenders 13 3,8
.86.04 Mechanically propelled railway and tramway coaches ,vans and trucks ,and
mechanically propelled track inspection trolleys :
A.Electric railway andtramway coaches ,vans andtrucks (powered from an
external source ofelectricity )
B.Other .14
134,9
4,6
86.05 Railway and tramway passenger coaches and luggage vans ;hospital coaches ,
prison coaches ,testing coaches ,travelling post office coaches andother special
purpose railway coaches 13 5
86.06 Railway andtramway rolling-stock ,thefollowing :workshops ,cranes andother
service vehicles 13 3,8
86.07 Railway andtramway goods vans ,goods wagons andtrucks :
A.Specially designed for the transport ofhighly radio-active material
(EUR ATOM )
B.Other10
143,8
5
86.08 Containers specially designed andequipped forcarriage byoneormore modes of
transport :
A.Containers with ananti-radiation lead covering ,forthetransport of
radio-active materials (EURATOM )
B.Other10
153,8
4,4
86.09 Parts ofrailway andtramway locomotives androlling-stock :
A.Bogies ,bissel-bogies andthelike,andparts thereof
B.Brakes andparts thereof
C.Axles ,assembled ornot;wheels andparts thereof
D.Axle-boxes andparts thereof
E.Other13
11
15
15
143,8
4,5
6
7,5
4,1
86.10 Railway and tramway track fixtures and fittings ;mechanical equipment ,not
electrically powered ,forsignalling toorcontrolling road ,railorother vehicles ,
ships oraircraft ;parts oftheforegoing fixtures ,fittings orequipment . 13 4,4

9.12.85 Official Journal oftheEuropean Communities No L331/345
CHAPTER 87
VEHICLES ,OTHER THAN RAILWAY ORTRAMWAY ROLLING-STOCK ,AND PARTS THEREOF
Notes
1.Forthepurposes ofthisChapter ,tractors aredeemed tobevehicles constructed essentially forhauling orpushing
another vehicle ,appliance orload ,whether ornotthey contain subsidiary provision forthetransport ,in
connection with themain useofthetractor ,oftools ,seeds ,fertilisers orother goods .
2.Motor chassis fitted with cabs aretobetreated asfalling within heading No87.02 andnotwithin heading
No87.04 .
3.Headings Nos 87.10 and87.14 aretobetaken nottoapply tochildren 'scycles which arenotfitted with ball
bearings nortochildren 'scycles which ,though fitted with ballbearings ,arenotconstructed likenormal cycles .
Such children 'scycles aretobetreated asfalling within heading No97.01 .
Additional Note
Theheadings ofthisChapter aretobetaken nottoapply torailway ortramway rolling-stock designed solely for
running onrails .Il Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
87.01 Tractors (other than those falling within heading No87.07 ),whether ornot
fitted with power take-offs ,winches orpulleys :
A.Agricultural walking tractors ,with either aspark ignition oracompression
ignition engine ,ofacylinder capacity of:
I.1000 cm 3orless
II.More than 1000 cm 3 i
B.Agricultural tractors (excluding walking tractors )and forestry tractors ,
wheeled
C. Other :
I.Wheeled ,forsemi-trailers
II.Other12
18
20
20
204.4
5,8
8.5
20
11
87.02 Motor vehicles forthetransport ofpersons ,goods ormaterials (including sports
motor vehicles ,other than those ofheading No87.09 ):
A.Forthetransport ofpersons ,including vehicles designed forthetransport of
both passengers andgoods :
I.With either aspark ignition oracompression ignition engine :
a)Motor coaches and buses :
1.With either aspark ignition engine ofacylinder capacity of
2800 cm3ormore oracompression ignition engine ofa
cylinder capacity of2500cm3ormore
2.Other
b)Other
II.With other engines
B.Forthetransport ofgoods ormaterials :
I.Motor lorries specially designed forthetransport ofhighly radio-active
•materials (EURATOM )f I
29
29
29
25
1020
11
10
12,5
5,3

No L331/346 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
87.02
(cont'd )B. II.Other :
a)With either aspark ignition oracompression ignition engine :
1.Motor lorries with either aspark ignition engine ofacylinder
capacity of2800cm3ormore oracompression ignition engine of
acylinder capacity of2500 cm3ormore :
aa)Dumpers ofacylinder capacity :
11.Ofless than 10000 cm3
22.Of10000 cm3ormore .
bb)Other
2.Other :
aa)Dumpers
bb)Other
b)With other engines '28
28
28
22
28
2517
17-
22
6
11
10
87.03 Special purpose motor lorries andvans (such asbreakdown lorries ,fire-engines ,
fire-escapes ,road sweeper lorries ,snow-ploughs ,spraying lorries ,crane lorries ,
searchlight lorries ,mobile workshops and mobile radiological units ),butnot
including themotor vehicles ofheading No87.02 25 6,2
87.04 Chassis fitted with engines ,forthemotor vehicles falling within heading
No87.01 ,87.02 or87.03 :
A.Chassis fortractors falling within subheading 87.01 BorC;chassis formotor
vehicles falling within heading No87.02 ,fitted with either aspark ignition
engine ofacylinder capacity of2800cm3ormore oracompression ignition
engine ofacylinder capacity of2500cm3ormore :
I.Formotor lorries ,motor coaches and buses
II.Other
B.Other :
I.For motor vehicles forthetransport ofpersons ,including vehicles
designed forthetransport ofboth passengers andgoods ,with aseating
capacity oflessthan 15
II.Other -29
29
29 N
2920
9,3
6,5
11
87.05 Bodies (including cabs),forthemotor vehicles falling within heading No87.01 ,
87.02 or87.03 :
A.Fortheindustrial assembly of:
Agricultural walking tractors falling within subheading 87.01 A,
Motor vehicles forthetransport ofpersons ,including vehicles designed for
thetransport ofboth passengers andgoods ,with aseating capacity ofless
than 15,
Motor vehicles forthetransport ofgoods ormaterials ,with either aspark
ignition engine ofacylinder capacity oflessthan 2800cm3ora-compression
ignition engine ofacylinder capacity oflessthan 2500 cm3,
Special purpose motor lorries andvans ofheading No87.03 (a)
B.Other ..24
246,9
8,9
[a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/347
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
87.06C
Parts and accessories ofthemotor vehicles falling within heading No87.01 ,
87.02 or87.03 :
A.Fortheindustrial assembly of:
Agricultural walking tractors falling within subheading 87.01 A,
Motor vehicles forthetransport ofpersons ,including vehicles designed for
thetransport ofboth passengers andgoods ,with aseating capacity ofless
than 15,
Motor vehicles forthetransport ofgoods ofmaterials ,with either aspark
ignition engine ofacylinder capacity oflessthan 2800cm3oracompression
ignition engine ofacylinder capacity oflessthan 2500cm3,
Special purpose motor lorries andvans ofheading No87.03 (a)
B. Other :
I.Wheel centres instarform ,cast inonepiece ,ofiron orsteel
II.Other19
19
194,9
4,9
6,9
87.07 Works trucks ,mechanically propelled ,ofthetypes used infactories ,warehouses ,
dock areas orairports forshoft distance transport orhandling ofgoods (for
example ,platform trucks ,fork-lift trucks andstraddle carriers );tractors ofthe
those used onrailway station platforms ;parts oftheforegoing vehicles :
A.Trucks specially designed forthetransport ofhighly radio-active materials
(EURATOM )
B. Straddle carriers
C.Other trucks ;tractors :
I.Fitted with self-actuated lifting equipment
II.Other -
D. Parts10
20
16
22
203.8
5,1
4.9
6
5,3
87.08 Tanks andother armoured fighting vehicles ,motorised ,whether ornotfitted
with weapons ,andparts ofsuch vehicles :
A.Tanks andparts thereof
B.Other armoured fighting vehicles andparts thereof5
103,5
3,8
87.09 Motor-cycles ,auto-cycles and cycles fitted with anauxiliary motor ,with or
without side-cars ;side-cars ofallkinds 26 9
87.10 Cycles (including delivery tricycles ),notmotorised 21 17
87.11 Invalid carriages ,whether ornot motorised orotherwise mechanically
propelled ... 18 4,9
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/348 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
0//oConventional
O//o
1 2 3 4
87.12 Parts and accessories ofarticles falling within heading No87.09 ,87.10 or
87.11 :
A.Ofmotor-cycles .
B.Other24
206
8
87.13 Baby carriages andparts thereof 18 4,9
87.14 Other vehicles (including trailers ),not mechanically propelled ,and parts
thereof :
A.Animal-drawn vehicles
B.Trailers and semi-trailers :
I.Specially designed forthetransport ofhighly radio-active materials
(EURATOM )
II.Other
C.Other vehicles :
I.Specially designed forthetransport ofhighly radio-active materials
(EURATOM )
II.Other
D.Parts14
10
20
10
14
154,9
5,3
5.3
3,8
4,1
4.4

9.12.85 Official Journal oftheEuropean Communities No L331/349
CHAPTER 88
AIRCRAFT AND PARTS THEREOF ;PARACHUTES ;CATAPULTS AND
SIMILAR AIRCRAFT LAUNCHING GEAR ;GROUND FLYING TRAINERS
Additional Note
Forthepurpose ofsubheading 88.02B,the ,expression "unladen weight "shall mean theweight ofthemachine in
normal flying order ,excluding theweight ofthecrew andoffuelandequipment except permanently-fitted items of
equipment .
ll Rate ofduty
>Heading
numberDescriptionAutonomous
% •Conventional
%
1 2 3 4
88.01 Balloons andairships :I A.Civil balloons andairships (a) 18 Free
B. Other 18 9
88.02 Flying machines ,gliders andkites ;rotochutes :
*
A.Not mechanically propelled :
I.Civil gliders (a)
II.Other :
a)Kites androtochutes
b)OtherV
18
18
18Free
4,9
7
B.Mechanically propelled :
I.Helicopters :
a)Civil helicopters (a)
b)Other ,ofanunladen weight :
1.Not exceeding 2000kg
2.Exceeding 2000kg
II.Other :
a)Civil aircraft (a) '
b)Other ,ofanunladen weight :
1.Not exceeding 2000kg
2.Exceeding 2000kgbutnotexceeding 15000kg
3.Exceeding 15000 kg12
15
12
12
15
14
12Free
15
5
Free
12
5,5
5
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .

No L331/350 Official Journal oftheEuropean Communities9.12.85ll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
88.03 Parts ofgoods falling within heading No88.01 or88.02 :
A.Ofballoons orairships :
I.Foruseincivil balloons orairships (a)
II.Other
B.Other :
, I.Foruseincivil flying machines andgliders (a)
II.Other :
a)Ofkites androtochutes
b)Other17
17
12(b )
12
12(b )Free
8,5
Free
3,8
5
88.04 Parachutes andparts thereof andaccessories thereto 15 5,8
88.05 Catapults andsimilar aircraft launching gear ;ground flying trainers ;parts ofany
oftheforegoing articles :
A.Catapults andsimilar aircraft launching gear ;parts thereof
B.Ground flying trainers ;parts thereof :
I.Forcivil use (a)
II.Other17
13
135,6
Free
v3,8
(a)Entry under thissubheading issubje«toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions .
(b)Duty temporarily suspended inrespect ofarticles intended tobefitted inaircraft imported duty freeorbuilt within theCommunity .This suspension issubject to
compliance with formalities andconditions tobedetermined bythecompetent authorities .

9.12.85Official Journal oftheEuropean CommunitiesNo L331/351
CHAPTER 89
SHIPS ,BOATS AND FLOATING STRUCTURES
Note
Ahull ,unfinished orincomplete vessel ,.assembled ,unassembled ordisassembled ,oracomplete vessel unassembled or
disassembled ,istobeclassified within heading No89.01 ifitdoes nothave theessential character ofavessel ofa
particular kind .
Additional Notes
1.Subheadings 89.01 BIand89.02 BIaretobetaken toapply only tovessels ,designed assea-going ,having ahullof
anoverall length (excluding anyprojecting parts )ofnotlessthan 12m.However ,fishing boats and lifeboats ,
designed assea-going ,shall beconsidered assea-going vessels regardless oftheir length .
2.Subheading 89.03 Aistobetaken toapply only tovessels ,floating docks andfloating orsubmersible drilling or
production platforms ,designed assea-going .
3.Forthepurposes ofheading No89.04 ,theexpression "ships ,boats andother vessels forbreaking up"includes the
following articles when imported invessels forbreaking up,ortcondition thatthey haveformed partofthenormal
equipment ofsuch vessels :
.—spare parts (such aspropellers ),whether ornotinanew condition ;
—movable articles (furniture ,kitchen equipment ,tableware ,etc.)showing clear evidence ofuse .ll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
89.01 Ships ,boats andother vessels notfalling within anyofthefollowing headings of
thisChapter :
A.Warships
B. Other :
I.Sea-going vessels
II.Other :
a)Weighing 100kgorlesseach
b)OtherFree
Free
13
8Free
Free
3,8
2,5
•89.02 Vessels specially designed fortowing (tugs )orpushing other vessels :
A.Tugs
B. Pusher craft :
I.Sea-going
II.OtherFree
Free
8Free
Free
2,5
89.03 Light-vessels ,fire-floats ,dredgers ofallkinds ,floating cranes ,andother vessels
thenavigability ofwhich issubsidiary totheir main function ;floating docks ;
floating orsubmersible drilling orproduction platforms :
A.Sea-going
B. Other ..'Free
8Free
3,2
89.04 Ships ,boats andother vessels forbreaking up(a) Free Free
89.05 Floating structures other than vessels (forexample ,coffer-dams ,landing stages ,
buoys andbeacons ) 10 4,9
(a)Entry under thisheading issubject toconditions tobedetermined bythecompetent authorities .

No L331/352 Official Journal oftheEuropean Communities9.12.85
SECTION XVIII
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,
CHECKING ,PRECISION ,MEDICAL AND SURGICAL INSTRUMENTS
AND APPARATUS ;CLOCKS AND WATCHES ;MUSICAL INSTRUMENTS ;
SOUND RECORDERS ORREPRODUCERS ;TELEVISION IMAGE AND SOUND RECORDERS
ORREPRODUCERS ;PARTS THEREOF
CHAPTER 90
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,CHECKING ,PRECISION ,
MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS :PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Articles ofakind used inmachines ,appliances ,instruments orapparatus ,ofunhardened vulcanised rubber ,
falling within heading No40.14 ,ofleather orofcomposition leather ,falling within heading No42.04 ,orof
textile material (heading No59.17 );
(b)Refractory goods ofheading No69.03 ;laboratory ,chemical orindustrial wares ofheading No69.09 ;
(c)Glass mirrors ,notoptically worked ,falling within heading No70.09 ,andmirrors ofbase metal or.ofprecious
metal ,notbeing optical elements ,falling within heading No83.06 orChapter 71;
(d)Goods falling within heading No70.07 ,70.11 ,70.14 ,70.15 ,70.17 or70.18 ;
(e)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV )orsimilar goods ofartificial
plastic materials (which aregenerally classified inheading No39.07 );
(f)Pumps incorporating measuring devices ,ofheading No84.10 ;weight-operated counting and checking
machinery ,andseparately imported weights forbalances (heading No84.20 );lifting andhandling machinery of
heading No84.22 ;fittings foradjusting work ortools onmachine-tools ,ofheading No84.48 ,including
fittings with optical devices forreading thescale (forexample ,"optical "dividing heads )butnotthose which are
inthemselves essentially optical instruments (forexample ,alignment telescopes );valves andother appliances of
heading No84.61 ;
(g)Searchlights andspotlights ,ofakind used onmotor vehicles ofheading No85.09 ,andradio navigational aid
orradar apparatus ofheading No85.15 ;
(h)Cinematographic sound recorders ,reproducers and re-recorders ,operating solely byamagnetic process
(heading No92.11 );magnetic sound-heads (heading No92.13 );
(ij)Articles ofChapter 97;
(k)Capacity measures ,which aretobeclassified according tothematerial ofwhich they aremade ;or
(1)Spools ,reels orsimilar supports (which aretobeclassified according totheir constituent material ,forexample ,
inheading No39.07 orSection XV).

9.12.85 Official Journal oftheEuropean Communities No L331/353
2.Subject toNote 1above ,parts oraccessories which aresuitable forusesolely orprincipally with machines ,
appliances ,instruments orapparatus falling within anyheading ofthisChapter aretobeclassified asfollows :
(a)Parts oraccessories constituting inthemselves machines ,appliances ,instruments orapparatus (including optical
elements ofheading No90.01 or90.02 )ofanyparticular heading of.thepresent Chapter orofChapter 84,85
or91(other than headings Nos 84.65 and85.28 )aretobeclassified inthatheading ;
(b)Other parts oraccessories aretobeclassified inheading No90.29 ifthey answer totheterms ofthatheading ;
otherwise they aretobeclassified intheheading appropriate tothemachine ,appliance ,instrument orapparatus
itself .
3.Heading No90.05 istobetaken nottoapply toastronomical telescopes ofakind unsuitable forterrestrial
observation (heading No90.06 ),ortotelescopic sights forfitting tofirearms ,periscopic telescopes forfitting to
submarines ortanks ,ortotelescopes formachines ,appliances ,instruments orapparatus ofthisChapter ;such
telescopic sights andtelescopes aretobeclassified inheading No90.13 .
4.Measuring orchecking optical instruments ,appliances ormachines which ,butforthisNote ,could beclassified
both inheading No90.13 andinheading No90.16 ,aretobeclassified inheading No90.16 .
5.Heading No90.28 istobetaken toapply ,andapply only ,to:
(a)Instruments orapparatus formeasuring orchecking electrical quantities ;
(b)Machines ,appliances ,instruments orapparatus ofakind described inheading No90.14 ,90.15 ,90.16 ,90.22 ,
90.23 ,90.24 ,90.25 or90.27 (other than stroboscopes ),theoperation ofwhich depends onanelectrical
phenomenon which varies according tothefactor tobeascertained orautomatically controlled ;
(c)Instruments orapparatus formeasuring ordetecting alpha ,beta ,gamma ,X-ray ,cosmic orsimilar radiations ;
and
(d)Automatic regulators ofelectrical quantities ,and instruments orapparatus forautomatically controlling
non-electrical quantities theoperation ofwhich depends onanelectrical phenomenon varying according tothe
factor tobecontrolled .
6.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles if
they areofakind normally sold therewith .Cases ,boxes and similar containers imported separately aretobe
classified under their appropriate headings .
Additional Notes
1.Heading No90.18does notcover simple filter masks which ,although covering only themouth andthenose,serve
asprotection against toxic chemical products ,dust,smoke andfogandwhich areintended tobeused once only
(forexample ,heading No59.03 ).
2.Theexpression "electronic instruments andapparatus "insubheading 90.28 Ameans instruments andapparatus
which incorporate oneormore articles ofheading No85.21 ;butforthepurposes oftheforegoing ,noaccount
shall betaken ofarticles ofheading No85.21 which have solely thefunction ofrectifying current orwhich are
included inthepower pack ofinstruments orapparatus .II Rate ofduty
Heading
numberDescription Autonomous
%Conventional
%
1 2 3 4
90.01 Lenses ,prisms ,mirrors andother optical elements ,ofanymaterial ,unmounted ,
other than such elements ofglass notoptically worked ;sheets orplates ,'of
polarising material :
A.,Lenses ,prisms ,mirrors andother optical elements :
I.Foruseincivil aircraft (a)
II.Other
B.Sheets orplates ofpolarising material "17
17
18Free
7,5
5,8
90.02 Lenses ,prisms ,mirrors andother optical elements ,ofanymaterial ,mounted ,
being parts oforfittings forinstruments orapparatus ,other than such elements
ofglass notoptically worked :
A.Foruseincivil aircraft (a)
B. Other17
17Free
10
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

No L331/354 Official Journal oftheEuropean Communities9.12.85
Rate ofduty
Heading
numberDescription Autonomous
0//oConventional
%
1 2 3 4
90.03 Frames andmountings andparts thereof ,forspectacles ,pince-nez ,lorgnettes ,
goggles andthelike 19 5,1
90.04 Spectacles ,pince-nez ,lorgnettes ,goggles and thelike,corrective ,protective or
other 19 6
90.05 Refracting telescopes (monocular andbinocular ),prismatic ornot 20 7,2
90.06 Astronomical instruments (forexample ,reflecting telescopes ,transit instruments
andequatorial telescopes ),andmountings therefor ,butnotincluding instruments
forradio-astronomy 17 6,9
90.07
■Photographic cameras ;photographic flashlight apparatus and flashbulbs other
than discharge lamps ofheading No85.20 :
A.Photographic cameras
B.Photographic flashlight apparatus andflashbulbs :
I.Electrically ignited photographic flashbulbs ,flashcubes and similar
articles
II.Other18
18
167.2
4,9
5.3
90.08 Cinematographic cameras ,projectors ,sound recorders and sound reproducers
butnotincluding re-recorders orfilmediting apparatus ;anycombination ofthese
articles :
A.Cameras andsound recorders ,combined ornot
B.Projectors andsound reproducers ,combined ornot16
196,2
6,5
90.09 Image projectors (other than cinematographic projectors );photographic (except
cinematographic )enlargers andreducers .18 6,3
90.10 Apparatus andequipment ofakind used inphotographic orcinematographic
laboratories ,notfalling within anyother heading inthisChapter ;photo-copying
apparatus (whether incorporating anoptical system orofthecontact type )and .
thermo-copying apparatus ;screens forprojectors :
A.Photo-copying apparatus incorporating anoptical system
B.Thermo-copying apparatus
C.Other18
15
157,2
4,4
4,9
90.11!
Microscopes anddiffraction apparatus ,electron andproton 15 5,8
90.12 Compound optical microscopes ,whether ornot provided with means for
photographing orprojecting theimage 18 10
90.13 Optical appliances andinstruments (butnotincluding lighting appliances other
than searchlights orspotlights ),notfalling within anyother heading ofthis
Chapter ;lasers ,other than laser diodes 18 6,5

9.12.85 Official Journal oftheEuropean Communities No L331/355lil Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
90.14 Surveying (including photogrammetrical surveying ),hydrographic ,navigational ,
meteorological ,hydrological and geophysical instruments ;compasses ;
rangefinders :
A.Compasses :
I.Foruseincivil aircraft (a)
II.Other compasses
III.Parts :
a)Forgyroscopic compasses ,foruseincivil aircraft (a)...
b)Other
B. Other :
I.Optical airnavigational instruments :
a)Foruseincivil aircraft ,excluding parts ofsuch goods (a)
b)Other
II.Other airnavigational instruments (including automatic pilots ),foruse
incivil aircraft (a)
III.Other17 .
17
17
17
17
17
17
17Free
5
Free
5
Free
5,6
Free
5,6
90.15 Balances ofasensitivity of5egorbetter ,with orwithout their weights 18 5,8
90.16 Drawing ,marking-out and mathematical calculating instruments ,drafting
machines ,pantographs ,drawing sets,slide rules ,disc calculators and thelike;
measuring orchecking instruments ,appliances andmachines ,'notfalling within
anyother heading ofthisChapter (forexample ,micrometers ,callipers ,gauges ,
measuring rods ,balancing machines );profile projectors :
A.Drawing ,marking-out andmathematical calculating instruments ,drafting
machines ,pantographs ,slide rules ,disccalculators andthelike
B.Measuring orchecking instruments ,appliances and machines ;profile
projectors16
155,3
5,8
90.17 Medical ,dental ,surgical and veterinary instruments and appliances (including
electro-medical apparatus andophthalmic instruments ) 16 5,3
90.18 Mechano-therapy appliances ;massage apparatus ;psychological aptitude-testing
apparatus ;artificial respiration ,ozone therapy ,oxygen therapy ,aerosol therapy
orsimilar apparatus ;breathing appliances (including gasmasks and similar
respirators ):
A.Gas masks andsimilar respirators (excluding parts thereof ),foruseincivil
aircraft (a)
B. Other16
16Free
4,6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary Provisions .

No L331/356 Official Journal oftheEuropean Communities9.12.85I|| Rate ofduty
Heading
number
JDescriptionAutonomous
%Conventional
%
1 2 3 4
90.19 Orthopaedic appliances ,surgical belts ,trusses and thelike;splints andother
.fracture appliances ;artificial limbs ,eyes,teeth andother artificial parts ofthe
body ;hearing aidsandother appliances which areworn orcarried ,orimplanted
inthebody ,tocompensate foradefect ordisability :
A.Artificial limbs ,eyes ,teeth andother artificial parts ofthebody :
I.Artificial teeth anddental fittings 17 4,9Il II.Artificial eyes 14 4,1II III.Other 16 6,2
B.Hearing aidsandother appliances which areworn orcarried ,orimplanted in
thebody ,tocompensate foradefect ordisability :!! I.Hearing aids 12 3,8IIII.Other 13 '5,3
C.Other 15 5,8
90.20 Apparatus based ontheuseofX-rays oroftheradiations from radio-active
substances (including radiography and radiotherapy apparatus );.X-ray
generators ;X-ray tubes ;X-ray screens ;X-ray high tension generators ;X-ray
control panels anddesks ;X-ray examination ortreatment tables ,chairs andthe
16 4,6
90.21 Instruments ,apparatus ormodels ,designed solely fordemonstrational purposes
(forexample ,ineducation orexhibition ),unsuitable forother uses 12 3,8
90.22 Machines and appliances fortesting mechanically thehardness ,strength ,
compressibility ,elasticity and thelike properties ofindustrial materials (for
example ,metals ,wood ,textiles ,paper orplastics ) 15 4,4
90.23 Hydrometers and similar instruments ;thermometers ,pyrometers ,barometers ,
hygrometers ,psychrometers ,recording ornot;any combination ofthese
instruments :ll A.Thermometers :ll I.Foruseincivil aircraft (a) 21 Free\\ II.Other :Il a)Mercury orother liquid-filled thermometers ,fordirect reading .... 21 6,9llb)Other 17 4ll B.Hygrometers andpsychrometers 14 5
C.Hydrometers andsimilar instruments ,with orwithout thermometers ;optical
pyrometers 17 6,3
D.Other 17 4
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

9.12.85 Official Journal oftheEuropean Communities No L331/357
Rate ofduty
Heading
numberDescription Autonomous
'%Conventional
%
1 2 3 4
90.24 Instruments andapparatus formeasuring ,checking orautomatically controlling
theflow ,depth ,pressure orother variables ofliquids orgases ,orfor
automatically controlling temperature (for example ,pressure gauges ,
thermostats ,level gauges ,flow meters ,heat meters ,automatic ovendraught
regulators ),notbeing articles falling within heading No90.14 ;
A.Foruseincivil aircraft (a) ,
B. Other :
I.Pressure gauges
II.Thermostats ^
III.Other16
18
15
16Free
5
5
5,8
90.25 Instruments and apparatus for physical orchemical analysis (such as
polarimeters ,refractometers ,spectrometers ,gasanalysis apparatus );instruments
andapparatus formeasuring orchecking viscosity ,porosity ,expansion ,surface
tension orthe like (such asviscometers ,porosimeters ,expansion meters );
instruments andapparatus formeasuring orchecking quantities ofheat ,light or
sound (such asphotometers (including exposure meters ),calorimeters );
microtomes , 16 6,2
Gas,liquid and electricity supply orproduction meters ;calibrating meters 90.26
15 5 therefor
90.27 Revolution counters ,production counters ,taximeters ,mileometers ,pedometers
and the like,speed indicators (including magnetic speed indicators )and
tachometers (other than articles falling within heading No 90.14 );
stroboscopes : i
A.Revolution counters ,production counters ,taximeters andother counters .
B.Speed indicators andtachometers :
I.Foruseincivil aircraft (a)
II.Other
C.Stroboscopes16
18
18
144
Free
5,8
5,6
90.28 Electrical measuring ,checking ,analysing orautomatically controlling
instruments andapparatus :
A.Electronic instruments andapparatus :
I.Foruseincivil aircraft (a)
II.Other :
a)Telecommunications (cross-talk meters ,gain measuring instruments ,
nepermeters ,distortion factor meters ,psophometers andthelike);
Formeasuring ordetecting ionising radiations ;
Other measuring apparatus with self-balancing recording device ;
Other apparatus formeasuring electrical quantities
b)Other
B. Other
I.Foruseincivil aircraft (a)
II.Other16
16
16
•16
16Free
11
7,2
Free
4,6
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

No L331/358 Official Journal oftheEuropean Communities 9.12.85ll|| Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
% '
1 2 3 4
90.29 Parts oraccessories suitable forusesolely orprincipally with oneormore ofthe
articles falling within heading No90.23 ,90.24 ,90.26 ,90.27 or90.28 :
A.Parts oraccessories suitable forusesolely orprincipally with theelectronic
instruments orapparatus falling within subheading 90.28 A:
I.Forinstruments orapparatus foruseincivil aircraft (a)
II.Other .16
16Free
7,2
B.Other :
I.For theinstruments orapparatus ofsubheadings 90.23 A,90.27 B,
90.28 Borofheading No90.24 ,foruseincivil aircraft (a)
II.Other :
a)Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections
orwire ,ofsolid section ,thegreatest diameter ofwhich does not
exceed 25mm
b)Other16
16
16Free
4,6
5,1
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions .

9.12.85 Official Journal oftheEuropean Communities NoL331/359
CHAPTER 91
CLOCKS AND WATCHES AND PARTS THEREOF
Notes
1.«For thepurposes ofheadings Nos 91.02 and 91.07 ,theexpression "watch movements "means movements
regulated byabalance-wheel andhairspring orbyanyother system capable ofdetermining intervals oftime ,not
exceeding 12mm inthickness when measured with theplate ,thebridges andanyadditional outer plates .
2.Headings Nos 91.07 and91.08 aretobetaken nottoapply tospring-operated orweight-operated motors not
fitted ,noradapted tobefitted ,with escapements (heading No84.08 ).
3.This Chapter does notcover parts ofgeneral use,asdefined inNote 2toSection XV ,ofbase metal (Section XV),
orsimilar goods ofartificial plastic materials (which aregenerally classified inheading No39.07 ).The Chapter
alsoexcludes weights ,clock orwatch glasses ,watch chains orstraps ,parts ofelectrical equipment ,ballbearings or
bearing balls .Clock andwatch springs aretobeclassified asclock orwatch parts (heading No91.11 ).
4.Except asprovided inNotes 2and 3,movements andother parts suitable foruseboth inclocks orwatches andin
other articles (forexample ,precision instruments )aretobetaken asfalling within thisChapter andnotwithin any
other Chapter .
5.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles if
they areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .|| Rate ofduty
Heading
number Description Autonomous
%Conventional
%
1 2 3 4
91.01 Pocket-watches ,wrist-watches andother watches ,including stop-watches .... 13
subject
toamin.
of0,50 ECU
each'5,1
subject
toamin.
of0,30 ECU
each and a
max. of0,80
ECU each
91.02 Clocks with watch movements (excluding clocks ofheading No91.03 ):
A. Electric orelectronic :■
I.With balance-wheel andhairspring
II.Other
B. Other15
14
136,3
6,2
5,8
91.03 Instrument panel clocks and clocks ofasimilar type ,forvehicles ,aircraft or
vessels :
A.Clocks with clock movements measuring lessthan 4,5cminwidth andclocks
•with watch movements ,foruseincivil aircraft (a)
B. Other13
'13Free
5,8
91.04 Other clocks :
A. Electric orelectronic
B. Other •14
136,2
5,8
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary Provisions .

No L331/360 Official Journal oftheEuropean Communities 9.12.85
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
-%
1 2 3 4
t
91.05 Time ofday recording apparatus ;apparatus with clock orwatch movement
(including secondary movement )orwith synchronous motor ,formeasuring ,
recording orotherwise indicating intervals oftime 15 6,3
91.06 Time switches with clock orwatch movement (including secondary movement )or
with synchronous motor 14 6,2
91.07 Watch movements (including stop-watch movements ),assembled :
A.With balance-wheel andhairspring
B. Other14
subject to
amin. of
0,40 ECU
each
146,2
subject to
amin. of
0,17 ECU
each
6,2
91.08 Clock movements ,assembled :
A.Clock movements ,assembled ,without dials orhands ,orwith dials orhands
whether ornotassembled thereon ,constructed ordesigned tooperate for
over 47hours without rewinding ,having more than onejewel ,foruseincivil
aircraft (a) :
B.Other14
14Free
6,2
91.09 Watch cases andparts ofwatch cases 9 4,6
91.10 Clock cases andcases ofasimilar type forother goods ofthisChapter ,andparts
thereof 14 5,1
91.11 Other clock andwatch parts :
A.Watchmakers 'jewels (precious andsemi-precious stones ,natural ,synthetic ,
reconstructed orimitation ),neither mounted norset
B.Springs ,including hairsprings
C.Watch movements ,unassembled :
I.With balance-wheel andhairspring
II.Other ;
D.Clock movements ,unassembled :
E.Rough watch movements
F.Other8
12
14
subject to
amin. of
0,40 ECU
each
14
14
11
114.1
5,6
6.2
subject to
amin. of
0,17 ECU
cach
'6,2
6,2
7,5
5,1
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .SeealsoSection II,paragraph B,ofthePreliminary
Provisions .

9.12orOfficial Journal ofthe ,European Communities No L331/361
CHAPTER 92
MUSICAL INSTRUMENTS ;SOUND RECORDERS ORREPRODUCERS ;TELEVISION IMAGE AND SOUND
RECORDERS ORREPRODUCERS ;PARTS AND ACCESSORIES OFSUCH ARTICLES
Notes
1.This Chapter does notcover :
(a)Film wholly orpartly sensitised forphotographic orphoto-electric recording orsuch filmexposed ,whether or
notdeveloped (Chapter 37);
(b)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(c)Microphones ,amplifiers ,loudspeakers ,head-phones ,switches ,stroboscopes andother accessory instruments ,
apparatus orequipment falling within Chapter 85or90,forusewith butnotincorporated inorhoused inthe
same cabinet asinstruments ofthepresent Chapter ;sound recorders orreproducers combined with aradio or
television receiver (heading No85.15 );
(d)Brushes (forcleaning musical instruments )falling within heading No96.01 ;
(e)Toy instruments (heading No97.03 );
(f)Collectors 'pieces orantiques (heading No99.05 or99.06 );or
(g)Spools ,reels orsimilar supports (which aretobeclassified according totheir constituent material ,forexample ,
inheading No39.07 orSection XV).
2.Bows and sticks andsimilar devices used inplaying themusical instruments ofheadings Nos 92.02 and92.06 ,
imported with such instruments innumbers normal thereto and clearly intended forusetherewith ,aretobe
classified inthesame heading astherelative instruments .
Perforated music rolls (heading No92.10 )andgramophone records andthelike (heading No92.12 )imported with
aninstrument aretobetreated asseparate articles andnotasforming apart ofsuch instrument .
3.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles if
they areofakind normally sold therewith .Cases ,boxes and similar containers imported separately aretobe
classified under their appropriate headings .ll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
92.01 Pianos (including automatic pianos ,whether ornot with keyboards );
harpsichords andother ,keyboard stringed instruments ;harps butnotincluding
aeolian harps :
.A.Pianos (including automatic pianos ,whether ornotwith keyboards ):
I.Upright pianos
II.Other ..22
205,8
6,2
B. Other . 18 4,9

No L331/362 Official Journal oftheEuropean Communities 9.12.85\\ Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
92.02 Other string musical instruments 21 6,3
92.03 Pipe andreed organs ,including harmoniums andthelike 20 5,3
92.04 Accordions ,concertinas andsimilar musical instruments ;mouth organs 15 7,5
92.05 Other wind musical instruments 18 4,9
92.06 Percussion musical instruments (forexample ,drums ,xylophones ,cymbals ,
castanets ) 18 6,3
92.07 Electro-magnetic ,electrostatic ,electronic and similar musical instrumetns (for
example ,pianos ,organs ,accordions ) 19 6
92.08 Musical instruments notfalling within anyother heading ofthisChapter (for
example ,fairground organs ,mechanical street organs ,musical boxes ,musical
saws );mechanical singing birds ;decoy calls andeffects ofallkinds ;mouth-blown
sound signalling instruments (forexample ,whistles andboatswains 'pipes ):
A. Musical boxes
B. Other14
144,4
4,9
[92.09 ]
92.10 Parts andaccessories ofmusical instruments ,including perforated music rolls and
mechanisms formusical boxes ;metronomes ,tuning forks andpitch pipes ofall
kinds :
A. Mechanisms formusical boxes
B.Musical instrument strings
C. Other18
17
183,2
.4>9
5
92.11 Gramophones ,dictating machines and other sound recorders orreproducers ,
including record-players andtape decks ,with orwithout sound-heads ;television
image andsound recorders orreproducers :
A.Sound recorders orreproducers :
I.Sound recorders
II.Sound reproducers :
a)Sound reproducers with laser optical reading system
b)Other
III.Combined sound recorders andreproducers :
a)Using magnetic tapes onreels excluding cassettes ,and allowing
sound recording orreproduction either atasingle speed of19cmper
second oratseveral speeds ifthose comprise only 19cmpersecond
andlower speeds
b)Other
B.Television image andsound recorders orreproducers19
19
19
16
16
135,1
19
9,5
Free
7
8

9.12.85 Official Journal oftheEuropean Communities No L331/363Il|| Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4
92.12 Gramophone records andother sound orsimilar recordings ;matrices forthe
production ofrecords ,prepared record blanks ,film formechanical sound
recording ,prepared tapes ,wires ,strips andlikearticles ofakind commonly used
forsound orsimilar recording :
A.Prepared forrecording ,butnotrecorded
B. Recorded :
I.Wax recordings ,discs ,matrices andother intermediate forms ,excluding
magnetically recorded tapes :
a)Fortheproduction ofrecords
b)Other
II.Other :
a)Records :
1.Forteaching languages
2.Other
b)Other recording media (tapes ,wires ,strips andlikearticles ):
1.Magnetically recorded forthescoring ofcinematograph film
2.Other17
11
>17
9
17 .
2,35 ECU
per100 m
194,9
.3,5
5,6
M.
4,9
0,74 ECU
per100 m
5,i
92.13 Other parts andaccessories ofapparatus falling within heading No92.11 :
A.Sound-heads andparts thereof
B.Needles ;diamonds ,sapphires andother precious orsemi-precious stones
(natural ,synthetic orreconstructed ),whether ornotmounted
C.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections orwire ,
ofsolid section ,thegreatest diameter ofwhich does notexceed 25mm ..
D.Other20
13
18
186,3
3.8
4.9
5,8

No L331/364Official Journal oftheEuropean Communities9.12.85«.
SECTION XIX
ARMS AND AMMUNITION ;PARTS THEREOF
CHAPTER 93
ARMS AND AMMUNITION ;PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Goods falling within Chapter 36(forexample ,percussion caps ,detonators ,signalling flares );
(b)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase ,metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(c)Armoured fighting vehicles (heading No87.08 );
(d)Telescopic sights andother optical devices suitable forusewith arms ,unless mounted onafirearm orimported
with thefirearm onwhich they aredesigned tobemounted (Chapter 90);
(e)Bows ,arrows ,fencing foils ortoys falling within Chapter 97;or
(f)Collectors 'pieces orantiques ^heading No99.05 or99.06 ).
2.Inheading No93.07 ,thereference to"parts thereof 'istobetaken nottoinclude radio orradar apparatus of
heading No85.15 .
3.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles if
they areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .
ll- Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2' 3 4
93.01 Side-arms (forexample ,swords ,cutlasses andbayonets )andparts thereof and
scabbards and sheaths therefor 8 3,2
93.02 Revolvers andpistols ,being firearms :
A. 9mmcalibre andhigher - 9 5,1
\B.Other 16 6,7
93.03 Artillery weapons ,machine-guns ,sub-machine-guns andother military firearms
andprojectors (other than revolvers andpistols ) Free Free

9.12.85 Official Journal oftheEuropean Communities No L331/365Il Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
93.04 Other firearms ,including Very pistols ,pistols and revolvers forfiring blank
ammunition only ,line-throwing guns andthelike :
A.Sporting andtarget shooting guns ,rifles andcarbines
B.Other18
166,3
5,3
93.05 Arms ofother descriptions ,including air,spring andsimilar pistols ,rifles and
guns 16 6
93.06 Parts ofarms ,including gunbarrel blanks ,butnotincluding parts ofsidearms :
A.Ofarms ofheading No93.03
B. Ofother arms :
I.Roughly shaped gunstock blocks
II.Other parts :
a)Ofarms ofheading No93.02
b)OtherFree
10
15
18Free
3.8
.-5,1
4.9 •.
93.07 Bombs ,grenades ,torpedoes ,mines ,guided weapons and missiles and similar
munitions ofwar,andparts thereof ;ammunition andparts thereof ,including
cartridge wads ;lead shot prepared forammunition :
A.For revolvers and pistols falling within heading No 93.02 and'for
sub-machine-guns falling within heading No93.03
B. Other :
I.Formilitary purposes :
a)Forweapons falling within heading No93.03
b)Other
II.Other :
a)Sporting andtarget shooting cartridges
b)Other13
6
12
19
174,6
\
2.5
4,9
6
5.6

No L331/366 Official Journal oftheEuropean Communities9.12.85
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
FURNITURE AND PARTS THEREOF ;BEDDING ,MATTRESSES ,MATTRESS SUPPORTS ,CUSHIONS
AND SIMILAR STUFFED FURNISHINGS
Notes
1.This Chapter does notcover :
i
(a)Pneumatic orwater mattresses ,pillows orcushions ,falling within Chapter 39,40or62;
(b)Standard lamps ,table lamps ,wall lamp brackets andother lighting fittings ;these areclassified according tothe
constituent material (forexample ,inheading No44.27 ,70.14 or83.07 );
(c)Articles ofstone ,ceramic oranyother material referred toinChapter 68or69,used asseats ,tables orcolumns ,
ofthekind used inparks ,gardens orvestibules (Chapter 68or69);
(d)Mirrors designed forplacing onthefloor orground (forexample ,cheval-glasses (swing-mirrors ))falling within
heading No70.09 ;
(e)Parts ofgeneral use,asdefined inNote 2toSection XV,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );andsafes falling within heading
No83.03 ;
(f)Furniture specially designed asparts ofrefrigerators ofheading No84.15 ;furniture specially designed for
sewing machines (heading No84.41 );
(g)Furniture specially designed asparts ofradio-gramophones ,wireless sets ortelevision sets (heading
No85.15 );
(h)Dentists 'spittoons falling within heading No90.17 ;
(ij)Goods falling within Chapter 91(forexample ,clocks andclock cases );
(k)Furniture specially designed asparts ofgramophones ,ofdictating machines orofother sound reproducers or
recorders ,falling within heading No92.13 ;or
(1)Toy furniture (heading No97.03 ),billiard tables andother furniture specially constructed forgames (heading
No97.04 )orforconjuring tricks (heading No97.05 ).
2.The articles (other than parts )referred toinheadings Nos 94.01 ,94.02 and94.03 aretobeclassified inthose
headings only ifthey aredesigned forplacing onthefloor orground .
This provision is,however ,tobetaken nottoapply tothefollowing which arestilltobeclassified inthe
abovementioned headings even ifthey aredesigned tobehung ,tobefixed tothewall ortostand oneonthe
other :
(a)Kitchen cabinets andsimilar cupboards ;
(b)Seats andbeds ;
(c)Unit bookcases andsimilar unit furniture .

9.12.85 Official Journal oftheEuropean Communities No L331/367
3.(a)InthisChapter references toparts ofgoods donotinclude reference tosheets (whether ornotcuttoshape but
notcombined with other parts )ofglass (including mirrors )orofmarble orother stone .
(b)Goods described inheading No94.04 ,imported separately ,arenottobeclassified inheading No94.01 ,94.02
or94.03 asparts ofgoods .l Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
94.01 Chairs and other seats (other than those falling within heading No94.02 ),
whether ornotconvertible into beds ,andparts thereof :
A.Chairs andother seats ,notleather covered (excluding parts thereof ),foruse
incivil aircraft (a)
B. Other :
I.Specially designed foraircraft
II.Other12
12
18Free
4,4
5,6
94.02 Medical ,dental ,surgical orveterinary furniture (forexample ,operating tables ,
hospital beds with mechanical fittings );dentists 'and similar chairs with
mechanical elevating ,rotating orreclining movements ;parts oftheforegoing
articles 17 4,9
94.03 Other furniture andparts thereof :
A.Furniture (excluding parts thereof ),foruseincivil aircraft (a)
B.Other furniture -.18
18Free
5,6
94.04 Mattress supports ;articles ofbedding orsimilar furnishing fitted with springs or
stuffed orinternally fitted with anymaterial orofexpanded ,foam orsponge
rubber orexpanded ,foam orsponge artificial plastic material ,whether ornot
covered (forexample ,mattresses ,quilts ,eiderdowns ,cushions ,pouffes and
pillows ):
A.Articles ofbedding orsimilar furnishing ofexpanded ,foam orsponge
artificial plastic material ,whether ornotcovered
B. Other22
206,5
7
(a)Entry under this subheading issubject toconditions tobedetermined bythecompetent authorities .Seealso Section II,paragraph B,ofthePreliminary
Provisions .

No L331/368 Official Journal oftheEuropean Communities9.12.85
CHAPTER 95
ARTICLES AND MANUFACTURES OFCARVING ORMOULDING MATERIAL
Notes
1.This Chapter does notcover :
(a)Articles falling within Chapter 66(forexample ,parts ofumbrellas ,walking-sticks );
(b)Articles falling within Chapter 71(forexample ,imitation jewellery );
(c)Cutlery orother articles falling within Chapter 82with handles orother parts ofcarving ormoulding
materials ;theheadings ofthepresent Chapter apply ,however ,toseparately imported handles orother parts of
such articles ;
(d)Articles falling within Chapter 90(forexample ,spectacle frames );
(e)Articles falling within Chapter 91(forexample ,clock orwatch cases );
(f)Articles falling within Chapter 92(forexample ,musical instruments andparts thereof );
(g)Articles falling within Chapter 93(arms andparts thereof );
(h)Articles falling within Chapter 94(furniture andparts thereof );
(ij)Brushes ,powder-puffs orother articles falling within Chapter 96;
(k)Articles falling within Chapter 97(toys ,games andsports requisites );
(1)Articles falling within Chapter 98(forexample ,buttons ,cuff-links ,smoking pipes ,combs );or
(m)Collectors 'pieces orantiques (Chapter 99).
2.Inheading No95.08 ,theexpression "vegetable ormineral carving material '^istobetaken toapply to:
(a)Hard seeds ,pips ,hulls andnuts andsimilar vegetable materials ofakind used forcarving (forexample ,corozo
anddom );
(b)Jet (and mineral substitutes for jet),amber ,meerschaum ,agglomerated amber and agglomerated
meerschaum .
IIIl Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
[95.01 ]
[95.02 ]

9.12.85 Official Journal oftheEuropean Communities No L331/369ll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
[95.03 ]
[95.04 ],i
95.05 Worked tortoise-shell ,mother ofpearl ,ivory ,bone ,horn ,coral (natural or
agglomerated )and other animal carving material ,and articles ofthose
materials :
A.Coral (natural oragglomerated ),worked :
I.Combined with other materials
II.Other
B. Other :
I.Plates ,sheets ,rods ,tubes ,discs and similar forms ,notpolished or
otherwise worked
II.Other15
7
8
175.1
2.5
3.2
5.6
[95.06 ]
[95.07 ]
95.08 Worked vegetable ormineral carving material and articles ofthose materials ;
moulded orcarved articles ofwax ,ofstearin ,ofnatural gums ornatural resins
(forexample ,copal orrosin )orofmodelling pastes ,andother moulded orcarved
articles notelsewhere specified orincluded ;worked ,unhardened gelatin (except '
gelatin falling within heading No35.03 )andarticles ofunhardened gelatin :
A.Vegetable ormineral carving material inplates ,sheets ,rods ,tubes ,discs and
similar forms ,notpolished orotherwise worked
B. Other5
122
4,4

No L331/370 Official Journal oftheEuropean Communities9.12.85
CHAPTER 96
BROOMS ,BRUSHES ,POWDER-PUFFS AND SIEVES
Notes
1.This Chapter does notcover :
(a)Articles falling within Chapter 71;
(b)Brushes ofakind specialised foruseindentistry orformedical ,surgical orveterinary purposes ,falling within
heading No90.17 ;or
(c)Toys (Chapter 97).
2.Inheading No96.01 ,theexpression "prepared knots andtufts forbroom orbrush making "istobetaken toapply
only tounmounted knots and tufts ofanimal hair ,vegetable fibre orother material ,which areready for
incorporation without division inbrooms orbrushes ,orwhich require only such further minor processes asglueing
orcoating thebutts ,ortrimming toshape atthetop,torender them ready forsuch incorporation .l Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
96.01 Brooms and brushes ,consisting oftwigs orother vegetable materials merely
bound together andnotmounted inahead (forexample ,besoms and whisks ),
with orwithout handles ;other brooms andbrushes (including brushes ofakind
used asparts ofmachines );prepared knots andtufts forbroom orbrush making ;
paint rollers ;squeegees (other than roller squeegees )andmops :
A.Brooms andbrushes ,consisting oftwigs orother vegetable materials merely
bound together and notmounted inahead (forexample ,besoms and
whisks ),with orwithout handles ;prepared knots and tufts forbroom or
brush making
B. Other :
I.Tooth brushes
II.Brushes ofakind used asparts ofmachines
III.Other18
25
17
215.8
6,2
4.9
7,7
[96.02 ]I
[96.03 ]
[96.04 ]
96.05 Powder-puffs and pads forapplying cosmetics ortoilet preparations ,ofany
material 20 6,2
96.06 Hand sieves andhand riddles ,ofanymaterial 20 5,3

9.12.85 Official Journal oftheEuropean Communities No L331/371
CHAPTER 97
TOYS ,GAMES AND SPORTS REQUISITES ;PARTS THEREOF
Notes
1.This Chapter does notcover :
(a)Christmas treecandles (heading No34.06 );
(b)Fireworks orother pyrotechnic articles falling within heading No36.05 ;
(c)Yarns ,monofil ,cords orgutandthelikeforfishing ,cuttolength butnotmade upinto fishing lines ,falling
within Chapter 39,heading No42.06 orSection XI;
(d)Sports bags orother containers ofheading No42.02 or43.03 ;
(e)Sports clothing orfancy dress ,oftextiles ,falling within Chapter 60or61;
(f)Textile flags orbunting ,orsails forboats orland craft ,falling within Chapter 62;
(g)Sports footwear (other than skating boots with skates attached ),cricket pads ,shin-guards orthelike,falling
within Chapter 64,orsports headgear falling within Chapter 65;
(h)Climbing sticks ,whips ,riding crops orthelike (heading No66.02 ),orparts thereof (heading No66.03 );
(ij)Unmounted glass eyes fordolls orother toys ,falling within heading No70.19 ;
(k)Parts ofgeneral use,asdefined inNote 2toSection XV ,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(1)Articles falling within heading No83.11 ;
(m)Sports vehicles (other than bobsleighs ,toboggans andthelike )falling within Section XVII ;
(n)Children 'scycles fitted with ballbearings andconstructed likenormal cycles (heading No87.10 );
(o)Sports craft such ascanoes andskiffs (Chapter 89),ortheir means ofpropulsion (Chapter 44forsuch articles
made ofwood );
(p)Spectacles ,goggles andthelike ,forsports andoutdoor games (heading No90.04 );
(q)Decoy calls andwhistles (heading No92.08 );
(r)Arms orother articles ofChapter 93;or
(s).Racket strings ,tents orother camping goods ,orgloves (classified ,ingeneral ,according tothematerial of
which they aremade ).
2.The headings IpfthisChapter aretobetaken toinclude articles inwhich pearls ,precious orsemi-precious stones
(natural ,synthetic orreconstructed ),precious metals orrolled precious metals constitute only minor
constituents .
3.Inheading No97.02 ,theterm "dolls "istobetaken toapply tosuch articles asarerepresentations ofhuman
beings .
4.Subject toNote 1above ,parts andaccessories which aresuitable forusesolely orprincipally with articles falling
within anyheading ofthisChapter aretobeclassified with those articles .
»

NoL331/372 Official Journal oftheEuropean Communities 9.12.85ll Rate ofduty
Heading
numberDescription ■Autonomous
%Conventional
%
1 2 3 4
97.01 Wheeled toys designed toberidden bychildren (forexample ,toybicycles and
tricycles andpedal motor cars);dolls 'prams anddolls 'push chairs 21 10,5
97.02 Dolls :
A.Dolls (dressed orundressed )
B.Parts and accessories25
218
6,9
97.03 Other toys ;working models ofakind used forrecreational purposes :
A.Ofwood ■
B.Other24
248,7
8
97.04 Equipment forparlour ,table andfunfair games foradults orchildren (inbluding
billiard tables andpintables andtable-tennis requisites ):
A..Playing cards ,including toyplaying cards
B.Table-tennis bats ,balls and nets ..
C.Other23
21
215
5
.5,6
97.05 Carnival articles ;entertainment articles (forexample ,conjuring tricks and
novelty jokes );Christmas tree decorations and similar articles forChristmas
festivities (forexample ,artificial Christmas trees ,Christmas stockings ,imitation
yule logs ,Nativity scenes andfigures therefor ) 22 6,2.
97.06 Appliances ,apparatus ,accessories andrequisites forgymnastics orathletics ,or
forsports and outdoor games (other than articles falling within heading
No97.04 ):
A.Cricket andpolo equipment
B.Tennis rackets
C.Other19
19
19Free
7,3
6
97.07 Fish-hooks ,line fishing rods and tackle ;fish landing nets and butterfly nets ;
decoy "birds ",lark mirrors andsimilar hunting orshooting requisites :
A.Fish-hooks ,unmounted
B.Other10
173.8
6.9
97.08 Roundabouts ,swings ,shooting galleries and other fairground amusements ;
travelling circuses ,travelling menageries andtravelling theatres
'14 4,1

9.12.85 Official Journal oftheEuropean Communities No L331/373
CHAPTER 98
MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1.This Chapter does notcover :
(a)Eyebrow andother cosmetic pencils (heading No33.06 );
(b)Buttons ,studs ,cuff-links orother articles ofakind described inheading No98.01 or98.12 ,ifmade wholly or
partly ofprecious metal orrolled precious metal (subject totheprovisions ofNote 2(a)toChapter 71)orif
containing pearls orprecious orsemi-precious stones (natural ;synthetic orreconstructed )(Chapter 71);
(c)Parts ofgeneral use,asdefined inNote 2toSection XV ,ofbase metal (Section XV),orsimilar goods of
artificial plastic materials (which aregenerally classified inheading No39.07 );
(d)Mathematical drawing pens (heading No90.16 );or
(e)Toys falling within Chapter 97.
2.Subject toNote 1above ,theheadings inthisChapter aretobetaken toapply togoods ofthekind described
whether ornotcomposed wholly orpartly ofprecious metal orrolled precious metal orofpearls orprecious or
semi-precious stones (natural ,synthetic orreconstructed ).
3.Cases ,boxes andsimilar containers imported with articles ofthisChapter aretobeclassified with such articles if
they areofakind normally sold therewith .Cases ,boxes andsimilar containers imported separately aretobe
classified under their appropriate headings .ll Rate ofduty -
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
98.01 Buttons and button moulds ,studs ,cuff-links ,and press-fasteners ,including
snap-fasteners andpress-studs ;blanks andparts ofsuch articles :
A. Blanks and moulds
B.Buttons ,studs ,cuff-links andpress-fasteners andparts thereof13
186,2
7,2
98.02 Slide fasteners andparts thereof :
A.Slide fasteners with scoops ofbase metal ;parts thereof ,ofbase metal ...
B. Other16
2011,5
14
98.03 Fountain pens ,stylograph pens andpencils (including ballpoint pens andpencils )
and other pens ,pen-holders ,pencil-holders and similar holders ,propelling
pencils and sliding pencils ;parts and fittings thereof ,other than those falling
within heading No98.04 or98.05 ;
A.Fountain pens and stylograph pens and pencils (including ball point ,felt
tipped andfibre tipped pens andpencils )
B.Other pens ,pen-holders ;propelling pencils andsliding pencils ;pencil-holders
and similar holders
C.Parts andfittings :
I.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections or
wire ,ofsolid section
II.Other22
19
17
177,2­
6
5,1
4,9

No L331/374 Official Journal oftheEuropean Communities
Il Rate ofduty
Heading
number DescriptionAutonomous
%Conventional
%
1 2 3 4'
98.04 Pennibs and nibpoints :
A. Pen nibs :
I.Ofgold
II.Ofother material
B.Nibpoints10
16
53,2
4,6
1.8
98.05 Pencils (other than pencils ofheading No98.03 ),pencil leads ,slate pencils ,
crayons andpastels ,drawing charcoals andwriting anddrawing chalks ;tailors '
and billiards chalks :
A.Pencils ,pencil leads ,slate pencils ,crayons ,pastels anddrawing charcoals :
I.Pencils with "leads "encased inwood orinarigid paper sheath
II.Other
B.Writing anddrawing chalks ;tailors 'andbilliards chalks17
14
105,6
4,9
3,8
98.06 Slates andboards ,with writing ordrawing surfaces ,whether framed ornot .. 17 5,6
98.07 Date ,sealing ornumbering stamps ,andthelike (including devices forprinting or
embossing labels ),designed foroperating inthehand ;hand-operated composing
sticks andhand printing setsincorporating such composing sticks 16 4,6
98.08 Typewriter and similar ribbons ,whether ornotonspools ;ink-pads ,with or
without boxes 16 5,3
Sealing wax (including bottle-sealing wax )insticks ,cakes orsimilar forms ;
copying pastes with abasis ofgelatin ,whether ornotonapaper ortextile98.09
12 4,4 backing
98.10 Mechanical lighters andsimilar lighters ,including chemical andelectrical lighters ,
andparts thereof ,excluding flints andwicks :
A.Parts ofbase metal ,turned from bars ,rods ,angles ,shapes ,sections orwire ,
ofsolid section ,thegreatest diameter ofwhich does notexceed 25mm -..
B.Other15
155,1
6,5
98.11 Smoking pipes ;pipe bowls ,stems andother parts ofsmoking pipes (including
roughly shaped blocks ofwood orroot);cigar andcigarette holders andpartsthereof :
A.Roughly shaped blocks ofwood orroot ,forthemanufacture ofpipes ...
B.Other6
182,5
6,2
98.12 Combs ,hair-slides and thelike 22­ 5,8
[98.13 ]
98.14 Scent andsimilar sprays ofakind used fortoilet purposes ,andmounts andheads
therefor 20 6,2

9.12.85 No L331/375 Official Journal oftheEuropean Communitiesll Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
98.15 Vacuum flasks andother vacuum vessels ,complete with cases ;parts thereof ,
other than glass inners :IA.Vacuum flasks and other vacuum vessels ,complete with cases ,having a
capacity notexceeding 0,75 litre 26 13IB.Other 26 13
98.16 Tailors 'dummies andother layfigures ;automata andother animated displays of
akind used forshop window dressing 18 4,9

No L331/376 Official Journal oftheEuropean Communities9.12.85
SECTION XXI
WORKS OFART ,COLLECTORS 'PIECES ,AND ANTIQUES
CHAPTER 99
WORKS OFART ,COLLECTORS 'PIECES ,AND ANTIQUES
Notes
1.This Chapter does notcover :
(a)Unused postage ,revenue orsimilar stamps ofcurrent ornew issue inthecountry towhich they aredestined
(heading No49.07 );
(b)Theatrical scenery ,studio back-cloths orthelike ,ofpainted canvas (heading No59.12 );or
(c)Pearls orprecious orsemi-precious stones (heading No71.01 or71.02 ).
2.For thepurposes ofheading No99.02 ,theexpression "original engravings ,prints and lithographs "means
impressions produced directly ,inblack andwhite orincolour ,ofoneorofseveral plates wholly executed byhand
bytheartist ,irrespective oftheprocess orofthematerial employed byhim ,butnotincluding anymechanical or
photo-mechanical process .
3.Heading No99.03 istobetaken nottoapply tomass-produced reproductions orworks ofconventional
craftsmanship ofacommercial character .
4.(a)Subject toNotes 1to3above ,articles falling within headings ofthisChapter aretobeclassified inwhichever of
those headings isappropriate andnotinanyother heading oftheTariff .
(b)Heading No99.06 istobetaken nottoapply toarticles falling within anyofthepreceding headings ofthis
Chapter .
5.Frames around paintings ,drawings ,pastels ,engravings ,prints orlithographs aretobetreated asforming part of
those articles ,provided they areofakind andofavalue normal tothose articles .
Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
99.01 Paintings ,drawings andpastels ,executed entirely byhand (other than industrial
drawings falling within heading No49.06 and other than hand-painted or
hand-decorated manufactured articles ) Free Free
99.02 Original engravings ,prints andlithographs Free Free
99.03 Original sculptures andstatuary ,inanymaterial Free Free

/ .
9.12.85 Official Journal oftheEuropean Communities No L331/377llIl Rate ofduty
Heading
numberDescriptionAutonomous
%Conventional
%
1 2 3 4
99.04 Postage ,revenue and similar stamps (including stamp-postmarks and franked
envelopes ,letter-cards andthelike),used ,orifunused notofcurrent ornew issue
inthecountry towhich they aredestined Free Free
99.05 Collections and collectors 'pieces ofzoological ,botanical ,mineralogical ,
anatomical ,historical ,archaeological ,paleontological ,ethnographic or
numismatic interest Free Free
99.06 Antiques ofanageexceeding 100years Free Free


9.12.85 Official Journal oftheEuropean Communities No L331/379
ANNEX
HEADINGS OR SUBHEADINGS OFWHICH ONLY PART ISCOVERED BYAGATT
CONCESSION OR INWHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
Heading
number DescriptionRate of
conventional
duty
%
01.06 Other live animals :
exC.Other :
—Hares ,partridges andpheasants Free
03.01 Fish ,fresh (liveordead ),chilled orfrozen :
A.Freshwater fish :
IV.Other :
—Aquarium fish
—OtherFree
8
03.03 Crustaceans andmolluscs ,whether inshell ornot,fresh (liveordead ),chilled ,frozen ,salted ,in
brine ordried ;crustaceans ,inshell ,simply boiled inwater :
A.Crustaceans :
exI.Crawfish :
—Crawfish tails 25
04.04 Cheese and curd :
exA.Emmentaler ,Gruyère ,Sbrinz ,Bergkase andAppenzell ,notgrated orpowdered :
—Ofaminimum fatcontent of45%byweight ,inthedrymatter ,matured foratleast
three months (a):
—Whole cheeses (b)ofafree-at-frontier value per100kgnetweight of:
—Not lessthan 141,45 ECU ,butlessthan 171,37 ECU (excluding Appenzell )
(c)(d) 24,18 ECU
per100kg
netweight
—Not lessthan 171,37 ECU (excluding Bergkase )(c) 9,07 ECU
per100 kg
netweight
—Pieces packed invacuum orininert gas:
—With rind onatleast oneside,ofanetweight :
—Ofnotlessthan 1kgbutlessthan 5kgandofafree-at-frontier value of
notlessthan 165,63 ECU butlessthan 205,52 ECU per100 kgnet
weight (excluding Appenzell )(c)(d) 24,18 ECU
per100kg
netweight
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)Theexpression "whole cheeses "shall betaken toapply towhole cheeses ofthefollowing weights :
— Emmentaler :notlessthan 60kgbutnotmore than 130kg,
— Gruyère andSbrinz :notlessthan 20kgbutnotmore than 45kg,
— Bergkase :notlessthan 20kgbutnotmore than 60kg,
— Appenzell :notlessthan 6kgbutnotmore than 8kg.
(c)TheCommunity reserves theright toapply value limits lower than those specified inthetextoftheconcessions .
With effect from 1July 1970 thevalue limits shall beadapted automatically onthebasis ofchanges inthefactors determining theformation ofprices forEmmentaler inthe
Community .
Such adjustment shall bebased onanincrease orreduction of14ECU intheminimum value foranyupward ordownward movement of1ECU per100kgofthecommon
target price formilk intheCommunity .
(d)TheCommunity reserves theright toreduce customs duties autonomously from 24,18 ECU to18,13 ECU subject toanincrease of6,05 ECU inthevalue limits .

No L331/380 9.12.85 Official Journal oftheEuropean Communities
ANNEX
(cont 'd)
Heading
numberDescriptionRate of
conventional
duty
%
04.04
(cont 'd)exA. —Not lessthan 1kgandofafree-at-frontier value ofnotlessthan 205,52
ECU per100 kgnetweight (excluding Bergkase )(a)
—Other ,ofanetweight oflessthan 450 gandofafree-at-frontier value ofnot
lessthan 229,70 ECU per100kgnetweight (other than Bergkase )(a)(b)9,07 ECU
per100 kg
netweight
9,07 ECU
per100 kg
netweight
Horns ,antlers ,hooves ,nails ,claws (excluding claws oftortoise-shell )andbeaks ,unworked or
simply prepared butnotcuttoshape ,andwaste andpowder ofthese products ;whalebone and
thelike,unworked orsimply prepared butnotcuttoshape ,and hair and waste oftheseex05.09
Free products
05.15 .Animal products notelsewhere specified orincluded ;dead animals ofChapter 1orChapter 3,
unfit forhuman consumption :
exA.Fish ,crustaceans and molluscs :
—Fish roes ;salted codroeforuseasbait Free
09.10 Thyme ,saffron andbayleaves ;other spices :
D.Ginger :
—Intheform ofwhole roots ,pieces orslices :
—Fortheindustrial manufacture ofessential oilsorresinoids (c)
—Other
—OtherFree
17
Free
E.Turmeric (curcuma );fenugreek seed :
—Fenugreek seed ,ground
—Other2
Free
11.04 Flour ofthedried leguminous vegetables falling within heading No07.05 orofthefruits falling
within anyheading inChapter 8;flour andmeal ofsago andofroots andtubers falling within
heading No07.06 :
exA.Flour ofthedried leguminous vegetables falling within heading No07.05 :
—Ofpeas ,beans orlentils 12
ex12.01 Oilseeds andoleaginous fruit ,whole orbroken ,other than castor seeds Free
(a)TheCommunity reserves theright toapply value limits lower than those specified inthetextoftheconcessions .
With effect from 1July 1970 thevalue limits shall beadapted automatically onthebasis ofchanges inthefactors determining theformation ofprices forEmmentaler in,the
Community .
Such adjustment shall bebased onanincrease orreduction of14ECU intheminimum value foranyupward ordownward movement of1ECU per100kgofthecommon
target price formilk intheCommunity .
(b)Vacuum-packed pieces ofanetweight ofnotmore than 450gqualify fortheconcession only iftheir packings bear atleast thefollowing particulars :
—description orthecheese ,
—fatcontent ,
—packer responsible ,
—country ofmanufacture .
(c)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/381
ANNEX
(cont 'd)
Heading
numberDescriptionRate of
conventional
duty
%
13.03 Vegetable saps and extracts ;pectic substances ,pectinates and pectates ;agar-agar and other
mucilages andthickeners ,derived from vegetable products :
B.Pectic substances ,pectinates andpectates :
ex I.Dry :
—Apple pectin 24
14.01 Vegetable materials ofakind used primarily forplaiting (forexample ,cereal straw ,cleaned ,
bleached ordyed ,osier ,reeds ,rushes ,rattans ,bamboos ,raffia andlime bark ):
C.Other :
—Bamboos ;reeds andthelike :
,—Raw ornotfurther prepared than split
—Other
—Rattans ;rushes and thelike :
—Raw ornotfurther prepared than split
—Other
—OtherFree
1,5
Free
1,5
Free
14.02 Vegetable materials ,whether ornotputuponalayer orbetween twolayers ofother material ,
ofakind used primarily asstuffing oraspadding (forexample ,kapok ,vegetable hair and
eel-grass ):
—Putuponalayer orbetween two layers ofother material
—Other :
—Vegetable hair
—Kapok :
—Raw
—Other
—Other1,5
1,5
Free
1
Free
14.05 Vegetable products notelsewhere specified orincluded :
—Raw vegetable materials ofakind used fordyeing ortanning
—Hard seeds ,pips ,hulls andnuts ,ofakind used forcarving (forexample ,corozo anddom )
—Other :
—Putuponalayer orbetween twolayers ofother material
—OtherFree
Free
1,5
Free
15.04 Fats and oils,offishandmarine mammals ,whether ornotrefined :
A.Fish-liver oil:
II.Other :
—Ofhalibut
—Ofother fishFree
6
15.07 Fixed vegetable oils,fluid orsolid ,crude ,refined orpurified :
exB.China-wood andoiticica oils :myrtle wax andJapan wax :
—China-wood and oiticica oils ,crude
—Refined orpurified oils,other than Japan wax3
3

NoL331/382 Official Journal oftheEuropean Communities 9.12.85
ANNEX
(cont 'd)
Heading
numberDescriptionRate of
conventional
duty
0//O
15.07
(cont 'd)
15.12D.Other oils :
I.Fortechnical orindustrial uses other than themanufacture offoodstuffs (a):
a)Crude :
ex3.Other :
—Ground-nut ,coconut ,colza ,linseed ,rape seed ,sunflower seed ,
illipe ,karite ,makore ,touloucouna orbabassu oils
b)Other :
ex2.Other :
—Colza ,linseed ,rape seed ,sunflower seed ,illipe ,karite ,makore ,
touloucouna orbabassu oils
II.Other :
b)Other :
2.Solid ,other ;fluid :
exaa)Crude :
—Ground-nut ,coconut ,colza ,cotton seed ,mustard seed ,rape
seed ,soya bean orsunflower seed oils
exbb)Other :
—Ground-nut ,cotton seed ,soya bean orsunflower seed oils
—Other oils,excluding oilscontaining 50%ormore byweight of
freefatty acids andexcluding palm kernel ,illipe ,coconut ,colza ,
rape seed orcopaiba oils
Animal orvegetable oilsandfats,wholly orpartly hydrogenated ,orsolidified orhardened by
anyother process ,whether ornotrefined ,butnotfurther prepared :
exB.Other :
—Fats andoilsoffishormarine mammals ,hydrogenated ,whether ornotrefined ,but
notprepared
Other prepared orpreserved meat ormeat offal :
B.Other :
III.Other :
b)Other :
2.Other :
aa)Ofsheep orgoats :
11.Uncooked ;mixtures ofcooked meat oroffal and uncooked meat or
offal :
—Ofsheep
—Ofgoats
22.Other :
—Ofsheep
—Ofgoats
Prepared orpreserved fish,including caviar andcaviar substitutes :
exF.Bonito (Sarda spp),mackerel andanchovies :
—Bonito and mackerel ..•5
8
10
15
15
17
20
26
20
26
2516.02
16.04
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .

9.12.85 Official Journal oftheEuropean Communities No L331/383
ANNEX
(cont 'd)
Heading
numberDescriptionRate of
conventional
duty
%
20.06 Fruit otherwise prepared orpreserved ,whether ornotcontaining added sugar orspirit :
B. II.c)Not containing added sugar ,inimmediate packings ofanetcapacity :
1.Of4,5kgormore :
exaa)Apricots :
—Inimmediate packings ofanetcapacity of4,5kgormore butless
than 5kg 23
exbb)Peaches (including nectarines )andplums :
—Inimmediate packings ofanetcapacity of4,5kgormore butless
than 5kg 23
exdd)Other fruits :
—Inimmediate packings ofanetcapacity of4,5kgormore butless
than 5kg 23
l exee)Mixtures offruit :
—Inimmediate packings ofanetcapacity of4,5kgormore butless
than 5kg , 23
22.09 Spirits (other than thpse ofheading No22.08 ;liqueurs and other spirituous beverages ;
compound alcoholic preparations (known as"concentrated extracts ")forthemanufacture of
beverages :
A.Spirits (other than those ofheading No22.08 ),incontainers holding :
ex I.Two litres orless :
—Ofanalcoholic strength of45,4 %volorless 1,60 ECU
perhiper
%vol
ofalcohol
+10ECU
perhi
ex II.More than two litres :
—Ofanalcoholic strength of45,4 %volorless 1,60 ECU
perhiper
%vol
ofalcohol
C.Spirituous beverages :
V.Other ,incontainers holding :
exa)Two litres orless :
—Liqueurs andbrandy (other than brandy made from stone fruit ,seed fruit or
seed-fruit marc ),ofanalcoholic strength of45,4 %volorless 1,60 ECU
perhiper
%vol
ofalcohol
+10ECU
perhi
exb)More than two litres :
—Liqueurs andbrandy (other than brandy made from stone fruit ,seed fruit or
seed-fruit marc ),ofanalcoholic strength of45,4 %volorless 1,60 ECU
perhiper
%vol
ofalcohol
.25.32 Mineral substances notelsewhere specified orincluded :Il exB.Other :
—Earth colours ,whether ornotcalcined ormixed together :ll—Not calcined ormixed 0,9
—Other . 2,9
—Other Free

No L331/384 Official Journal oftheEuropean Communities 9.12.85
ANNEX
(cont 'd)
Heading
numberDescriptionRate of
conventional
duty
%
27.16 Bituminous mixtures based onnatural asphalt ,onnatural bitumen ,onpetroleum bitumen ,on
mineral taroronmineral tarpitch (forexample ,bituminous mastics ,cut-backs ):
—Bituminous mastics 2,5ll—Other 0,9
28.50 Fissile chemical elements and isotopes ;other radio-active chemical elements and radio-active
isotopes ;compounds ,inorganic ororganic ,ofsuch elements orisotopes ,whether ornot
chemically defined ;alloys ,dispersions andcermets ,containing anyofthese elements ,isotopes or
compounds :
A.Fissile chemical elements andisotopes ;compounds ,alloys ,dispersions andcermets ,conta­
ining such elements orisotopes ,including spent orirradiated nuclear reactor cartridges :
—Natural uranium :
—Crude ;waste andscrap (EURATOM )
—Worked :
—Bars ,rods ,angles ,shapes andsections ,wire ,sheets andstrips (EURATOM )
—Other (EUR ATOM )
—Other (EURATOM )
\Free
1,5
B.Other :
—Artificial radio-active isotopes (EURATOM )
—Compounds ofartificial radio-active isotopes (EURATOM )
—OtherFree
Free
28.52 Compounds ,inorganic ororganic ,ofthorium ,ofuranium depleted inU235,ofrare earth
metals ,ofyttrium orofscandium ,whether ornotmixed together :
exA.Ofthorium orofuranium depleted inU235,whether ornot mixed together
(EURATOM ),other than thorium salts Free
37.07 Cinematograph film,exposed and developed ,whether ornotincorporating sound track or
consisting only ofsound track ,negative orpositive :
A.Consisting only ofsound track :
—Negatives andintermediate positives
—Other positivesFree
0,91 ECU
per100 m
38.09 Wood tar;wood taroils (other than thecomposite solvents andthinners falling within heading
No38.18 );wood creosote ;wood naphtha ;acetone oil;vegetable pitch ofallkinds ;brewers '
pitch andsimilar compounds based onrosin oronvegetable pitch ;foundry core binders based
onnatural resinous products :
B.Other :
—Wood naphtha»
7,1I—Other 4,6

9.12.85 No L331/385 Official Journal oftheEuropean Communities
ANNEX
(cont 'd)
Heading
numberDescriptionRate of
conventional
duty
%
47.02 Waste paper andpaperboard ;scrap articles ofpaper orofpaperboard ,fitonly forusein
paper-making :
—Waste paper andpaperboard :
—Fitonly foruseinpaper-making
—Other :
—Toberendered fitonly foruseinpaper-making (a)
—Other .
—Scrap articles ofpaper orofpaperboard ,fitonly foruseinpaper-makingFree
Free
1,4
Free
53.06 Yarn ofcarded sheep's orlambs 'wool (woollen yarn ),notputupforretail sale :
A.Containing 85%ormore byweight ofwool orofwool andfineanimal hair :
—Containing 85%ormore byweight ofwool
—Containing 85%ormore byweight ofwool andfineanimal hair3,8
5,3
53.11 Woven fabrics ofsheep's orlambs 'wool oroffineanimal hair :
A.Containing 85%ormore byweight ofsuch fibres :
—Loden fabrics (b):
'—Ofavalue of2,50 ECU ormore perm2
—Other
—Other fabrics :
—Ofcombed yarn ,ofavalue of3ECU ormore perm2
—Ofcarded yarn ,ofavalue of2,50 ECU ormore perm2
—Other13
14
13
13
16
59.12 Textile fabrics otherwise impregnated orcoiated ;painted canvas being theatrical scenery ,studio
back-cloths orthelike :
—Oilcloth andother textile fabrics coated with preparations with abasis ofdrying oil...
—Other5,1
4,9
64.02 Footwear with outer soles ofleather orcomposition leather ;footwear (other than footwear
falling within heading No64.01 )with outer soles ofrubber orartificial plastic material :
ex B.Other :
—With outer soles ofleather orcomposition leather 20
(a)Entry -under thissubheading issubject toconditions tobedetermined bythecompetent authorities .
(b)"Loden fabrics "means plain-weave fabrics weighing notlessthan 250butnotmore than 450g/m2,fulled ,single-coloured orwith mixed ormottled yarns ,made from single
yarns ifcarded wool mixed with fineanimal hair ;thefabrics may alsocontain coarse animal hairorman-made fibres .The fibres arelaidororiented inthesame direction by
asurface treatment which renders thefabrics waterproof .

No L331/386 9.12.85 Official Journal oftheEuropean Communities
ANNEX
(cont 'd)
Heading
numberDescriptionRate of
conventional
duty
%
82.09 Knives with cutting blades ,serrated ornot (including pruning knives ),other than knives falling
within heading No82.06 ,andblades therefor :
exA.Knives ,other than with stainless steel blades 17
84.06 Internal combustion piston engines :
C.Other engines :
II.Compression ignition engines :
exa)Marine propulsion engines :
—Forthevessels ofsubheading 89.01 A,89.01 BI,89.02 A,89.02 BIand
89.03 A(a) Free
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent authorities .